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Azhari Akmal Tarigan
Universitas Islam Negeri Sumatera Utara
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HALAL TOURISM DEVELOPMENT STRATEGY ON COMMUNITY ECONOMIC DEVELOPMENT IN MATANG RAYEUK VILLAGE, IDI TIMUR DISTRICT AND LEUGE VILLAGE, PEREULAK DISTRICT, WEST ACEH REGENCY Daniel Amsal; Azhari Akmal Tarigan; Maryam Batubara
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v6i3.6492

Abstract

The development of halal tourism is one solution to the development of the community's economy and the development of remote villages because most of the distribution of objects and tourist attractions are in the village area. In Gampong Matang Rayeuk PP, Idi Timur District and Gampong Leuge, Peureulak District, East Aceh Regency, they are currently developing halal tourism for the economic development of the community. This study aims to analyze: (1) the strategy of developing halal tourism on the economic development of the community in Matang Rayeuk PP Village, East Idi District and Leuge Village, Peureulak District, East Aceh Regency. (2), community participation in the development of halal tourism on the economic development of the community in Matang Rayeuk Village, East Idi Subdistrict and Leuge Village, Peureulak District, East Aceh Regency (3), implications of halal tourism development on the economic development of the community in Matang Rayeuk Village, PP, Idi Subdistrict. East and Leuge Village, Peureulak District, East Aceh Regency. In this study, researchers used the constructivist paradigm. In accordance with the paradigm and problems chosen in this study, this study uses a qualitative approach. The data analysis technique in this study uses the Miles and Huberman interactive model. The results of the study show that: (1) Halal tourism development strategies for the economic development of the community (2) Community participation are: Tour managers, tour guides, producers of various creative products, traders and members of art groups. (3) Implications for the economy of Gampong Matang Rayeuk PP, Idi Timur District and Gampong Leuge, Peureulak District, East Aceh Regency
Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia Khairunnisa Please; Azhari Akmal Tarigan; Muhammad Yafiz
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5870

Abstract

Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. 
Konsep Budaya Organisasi dalam Perspektif Manajemen Menurut Peter F Drucker dan A. Riawan Amin Yudi Siswadi; Mukhlis Mukhlis; Azhari Akmal Tarigan; Muhammad Yafiz
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 19 No 2 (2022): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46781/al-mutharahah.v19i2.539

Abstract

Penelitian ini ingin mengetahui dan menganalisis budaya organisasi menurut konsep manajemen barat dalam pandangan Peter F. Drucker, konsep manajemen Islam dalam tinjauan A Riawan Amin. Jenis penelitian ini adalah kualitatif dengan pendekatan library research yaitu lebih menitik beratkan pada pengumpulan data dari berbagai sumber yang relevan dengan metode dokumentasi. Penelitian ini menyimpulkan bahwa Peter F Drucker menyatakan manajemen sebagai ilmu budaya yang didalamnya diletakan nilai-nilai moral, perilaku dan keyakinan kepada para pelaku epentingan bisnis dalam organisasi dan perusahaan, sedangkan A Riawan Amin lebih menitik beratkan proses manajemen dan bisnis Islam pada nilai dan motivasi ukhrawi. Ada beberapa kesamaan dasar pada konsep manajemen yang digaungkan oleh dua tokoh pemikir ini khususnya terkait budaya organisasi, salah satu diantaranya terkait religiusitas dan materi.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA ZAKAT DALAM MENINGKATKAN KEMAMPUAN MASYARAKAT BERTAHAN HIDUP PADA MASA PANDEMI COVID-19 (STUDI PADA BAZNAS PROVINSI SUMATERA UTARA) Nurul Wafiq Azizah Nasution; Azhari Akmal Tarigan; Muhammad Syahbudi
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out how effective the management of zakat funds is in improving people's ability to survive during the Covid-19 pandemic, and the efforts made to increase the effectiveness of zakat fund management during the Covid-19 pandemic. The research methodology used is qualitative research. The data collection technique used the interview and documentation method, namely conducting direct interviews with staff at BAZNAS North Sumatra Province and several mustahik who received zakat during the Covid-19 pandemic, then documenting the data obtained. The results of this study can be concluded that the management of zakat funds in BAZNAS of North Sumatra Province during the Covid-19 pandemic can be said to be effective, especially in terms of distribution, many people find it difficult to meet their basic needs because they are affected by the Covid pandemic and feel helped by the distribution of zakat funds. BAZNAS, North Sumatra Province, is one of the zakat institutions that plays a role in overcoming Covid-19 through the distribution of zakat from various programs, namely the North Sumatra Care Program, Healthy North Sumatra Development, Smart North Sumatra Development, prosperous North Sumatra Development, Taqwa North Sumatra Development Program, and we take care of Kyai. But in terms of collection, it is still not optimal where the amount of zakat realization is still far from its great potential, this is because there are still many Muslim communities who do not have the awareness to pay zakat in BAZNAS, North Sumatra Province.
ANALISIS MAQASHID SYARI’AH PADA KEBIJAKAN RESTRUKTURISASI DALAM MENGATASI PEMBIAYAAN BERMASALAH AKIBAT PANDEMI COVID 19 (STUDI KASUS BANK BTN SYARIAH MEDAN) Muallif Masyhuri; Azhari Akmal Tarigan; Fauzi Arif Lubis
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13387

Abstract

Abstract The provision of financing in Islamic banks always carries the risk of payment difficulties that occur in Islamic banks the same as conventional banks, causing financing problems. To overcome this problem, Islamic banking applies the same thing as conventional banks, namely financing restructuring in overcoming problem financing. In this study, the problem that occurred was the COVID-19 pandemic which caused the business and business sectors to experience market problems due to government regulations to keep themselves at home. So the bank, in this case Islamic banking, took action to answer the problem of non-performing financing by restructuring to save banking liquidity and also the finances of customers who had difficulty paying due to the covid 19 pandemic. This study used a qualitative approach using the Publish and Perish software tool to collect journal articles relevant to the purpose of this study. The collected articles were analyzed for content (content analysis) and analyzed with the maqashid shari'ah theory to see the suitability of saving problematic financing for customers and banks during the covid 19 period to achieve benefit for both. The findings in this study are that in improving the performance of banks in carrying out non-performing financing, banks must analyze social problems that occur to find solutions due to the Covid 19 Pandemic which causes economic problems that result in problematic financing. Keyword : maqashid shari'ah, restructuring, non-performing financing
HUMAN DEVELOPMENT INDEX (HDI) IN THE QUR'AN FROM THE QURAISH SHIHAB'S PERSPECTIVE Khairina Tambunan; Isnaini Harahap; Azhari Akmal Tarigan
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13367

Abstract

The Human Development Index (HDI) is composed of three dimensions: education, health, and living standards. Using Islamic thought, this human development can be realized. The term human, which can be interpreted as a trust-bearing caliph, is associated with negative predispositions in themselves, and humans are associated with the process of human creation, which refers to psychological and spiritual traits, in the Quran Surah 51 verse 56. The study's goal is to look into how the concept of human development is defined in QS. Tafsir Al Misbah 51: 56 The hermeneutic method was used, with the interpretation of Quraish Shihab through the interpretation of Al-Misbah. According to the findings, Shihab defines worship as "all activities directed toward Allah." And the task of caliphate is included in the definition of worship, where every human movement and activity, even every act for welfare and prosperity that leads to Allah, is a worship similar to ritual worship that is carried out and is jihad in Allah's way. The paper's recommendation is that indicators of spirituality and religiosity be added to the Islamic Human Development Index.
Optimalisasi Pendistribusian Dana Zakat, Infaq dan Sedekah (ZIS) Badan Amil Zakat Nasional (BAZNAS) Kabupaten Asahan Fitria Intan Sri Dewi; Azhari Akmal Tarigan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 3 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.438 KB) | DOI: 10.30651/jms.v7i3.12747

Abstract

ABSTRAKZakat merupakan salah satu kewajiban bagi penganut agama Islam dan juga merupakan salah satu dari nilai instrumental yag strategis dan sangat berpengaruh terhadap prilaku yang melaksanakan zakat, implementasi rasa syukur kepada sang Khalik, dan menumpuhkembkan rasa kepedulian sosial sesame. Pengoptimalisasi adalah usaha memaksimalkan kegiatan pendistribusian hasil zakat, infaq dan sedekah yang telah terkumpul untuk dibagikan kepada yang berhak menerimanya.Menunaikan zakat adalah upaya seseorang yang bersedia membantu kaum yang lemah, membawa yang membutuhkan, mendukung dan memenuhi kewajiban seorang muslim kepada Allah SWT dalam pemenuhan tauhid dan ibadah. Zakat juga membantu tercapainya pembangunan sosial masyarakat.Metode perolehan data yang digunakan dalam penelitian ini, yaitu obeservasi, wawancara, dan survei atau dokumentasi. Jenis studi kasus yang digunakan dalam penelitian ini adalah historis (sejarah) yang berfokus pada organisasi tertentu pada titik waktu tertentu dan menegaskan bagaimana organisasi tersebut telah berkembang.Hasil penelitian menunjukkan bahwa  optimalisasi penghimpunan zakat mencakup segala upaya yang dilakukan untuk meningkatkan zakat sebagai sal alternatif pengembangan ekonomi umat Islam. Pentingnya ruang lingkup fungsi zakat dalam ajaran islam, dan masalah kemiskinan yang belum terselesaikan di masyarakat kuhussnya umat islam adalah motif, pendekatan dan solusi yang kredibel untuk masalah nasional.Oleh karena itu, BAZNAS Kabupaten Asahan dalam program ekonomi Asahan hendaknya menambah nominal bantuan modal kepada para UKM yang disalurkan oleh BAZNAS Asahan dalam rangka mengembangkan usaha mustahik secara signifikan dan meningkatkan kesejahteraan mustahik. Kata Kunci : Optimalisasi,  Pendistribusian, Zakat
Analisis Kemampuan Membaca Siswa Kelas 2 SDN 057186 Batu Guru Pasca Daring Ainun Pratiwi; Azhari Akmal Tarigan; Novita Herawati; Putri Mawaddah
MODELING: Jurnal Program Studi PGMI Vol 9 No 4 (2022): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/modeling.v9i4.1257

Abstract

Penelitian ini memiliki tujuan untuk menganalisis kemampuan siswa SDN Batu Guru Kelas 2 dalam membaca permulaan serta permasalahan dan faktor penyebabnya. Penelitian ini berjenis penelitian kualitatif dengan menggunakan metode penelitian deskriptif kualitatif. Subjek penelitian ini adalah 7 siswa kelas II dan 1 orang guru kelas II SD SD Negeri 057186 Batu Guru. Teknik untuk mengumpulkan data melalui observasi, wawancara, dokumentasi, dan tes membaca kelas langsung melalui analisis 10 aspek membaca. Berdasarkan penelitian yang telah dilakukan, hasil menunjukkan bahwa ditemukan beberapa faktor yang menyebabkan kesulitan membaca pada siswa yaitu: daya nalar setiap anak berbeda; tujuan pembelajaran tidak terpenuhi karena pembelajaran jarak jauh; orang tua menyerahkan pendidikan sepenuhnya kepada guru dan sekolah; serta kurangnya kemauan belajar membaca siswa.
Staying at Home: The Perspectives of Minangkabau Ulemas Concerning Husbands' Provision of Sustenance in Covid-19 Impacted Households Fatahuddin Aziz Siregar; Azhari Akmal Tarigan; Nofialdi Nofialdi; Febri Yulika; Iswandi Syahputra; Nurhayati Nurhayati; Benny Ridwan
JURIS (Jurnal Ilmiah Syariah) Vol 21, No 2 (2022)
Publisher : Institut Agama Islam Negeri Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/juris.v21i2.6551

Abstract

The article discusses the perspectives of Minangkabau ulemas in West Sumatra concerning the ruling for husbands incapable of providing a living for their wife as a result of the COVID-19 pandemic. In West Sumatra, some husbands were unable to provide sustenance to their wife because they were dismissed from their employment due to the COVID-19 pandemic. The study findings are highly specific as Minangkabau customs and culture are grounded on a matrilineal system, yet they remain to be based on Islamic sharia. The research data were acquired by in-depth interviews with three influential ulemas in West Sumatra and a prominent customary figure who is the Chair of the Minangkabau Adat Council. The study found that according to the Minangkabau customary and cultural perspective, husbands are duty-bound to earn a living outside their home while their wife remains at home. Such spousal relationship has an impact on the wife’s acceptance of the husband who became jobless since they were dismissed on account of the pandemic. A condition wherein wives can accept being married to a husband incapable of providing a living on account of the COVID-19 outbreak does not become a legal issue. Accordingly, the study will have implications on the formation of new categories concerning the husband’s obligation to provide sustenance to his wife during a state of emergency.
Pengaruh Religiusitas, Risiko, Penanganan Keluhan Konsumen Terhadap Keputusan Penggunaan Shopee Paylater Dengan Minat Sebagai Variabel Intervening Sri Kartika Dewi; Azhari Akmal Tarigan
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 3 (2022): JMBI UNSRAT Volume 9 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i3.44486

Abstract

ABSTRACT. The purpose of this study was to determine religiosity, risk, handling of consumer complaints on the decision to use a shopee paylater with interest as an intervening variable. This type of research is quantitative with a survey method. Data obtained by distributing questionnaires to respondents. Respondents in this study were the people of Pematang Johar Village, as many as 100 respondents. The method used in this study was multiple linear regression analysis using SPSS 25. The results showed that religiosity had no positive and significant effect on the decision to use shopee paylater. Risk has no positive and significant effect on the decision to use shopee paylater. Meanwhile, the handling of consumer complaints has a positive and significant effect on the use of shopee paylater. Religiosity has no positive and significant effect on interest. Risk has no positive and significant effect on interest. Handling of consumer complaints has a positive and significant effect on interest. Meanwhile, the decision to use the shopee paylater affects interest.   ABSTRAK. Tujuan dari penelitian ini adalah untuk mengetahui religiusitas, risiko, penanganan keluhan konsumen terhadap keputusan penggunaan shopee paylater dengan minat sebagai variabel intervening. Jenis penelitian ini bersifat kuantitatif dengan metode survei. Data yang didapat dengan cara menyebarkan kuesioner kepada responden. Responden dalam penelitian ini adalah masyarakat desa pematang johar sebanyak 100 responden. Metode yang dibuat dalam penelitian ini adalah metode analisis regresi linier berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa religiusitas tidak berpengaruh positif dan signifikan terhadap keputusan penggunaan shopee paylater. Risiko tidak berpengaruh positif dan signifikan terhadap keputusan penggunaan shopee paylater. Sedangkan penanganan keluhan konsumen berpengaruh positif dan signifikan terhadap penggunaan shopee paylater. Religiusitas tidak berpengaruh positif dan signifikan terhadap minat. Risiko tidak berpengaruh positif dan signifikan terhadap minat. Penanganan keluhan konsumen berpengaruh positif dan signifikan terhadap minat. Sementara untuk keputusan penggunaan shopee paylater berpengaruh terhadap minat.
Co-Authors Ahmad Kholil Ahmad Riyansyah Parinduri Aida Ulviani Nst Aini, Ihdi Ainun Pratiwi Ali Hardana Amal Hayati, Amal Amalia Rahmah Harahap Amin, Khairil Amini, Salisa Andre Bagaskara Andri Soemitra Anggi Kartika Apriliani Apriliani Arafah, Santi Arif Hutagalung, Syahrial Arifin Fauzi Lubis Arsyaf Tampubolon Batubara, Zulfa Khairina Bella Cantika Benny Ridwan Benny Ridwan Chairul Imam, Chairul Daniel Amsal Desmadi Saharuddin, Desmadi Dharma, Budi Dhian Rosalina, Dhian Eliska Enghariano, Desri Ari Evalina Franciska Hutasoit Evi Ayu Putri Fahnisa, Fahnisa Faisal Riza Fandy Rangkuty, Muhammad Hafif Fauzi Salim, Rahmad Fauziah Nasution Febri Yulika Firdha Aigha Suwito Fitria Intan Sri Dewi Frida Yanti Sirait Harahap, Fasthabiqul Ambiya Harahap, Nur Dalilah Harahap, Ulfi Yanti Harsono, Subambang Hasan Matsum Ian Alfian Ikbal Hanafi Hasibuan Ilham Habibi, Ilham Imran, Buhari Indra Kurniawan Nasution Ismail Ismail Ismail Isnaini Faraz Azis Ilmi Sitorus Isnaini Harahap Isnaini Isnaini Iswandi Syahputra Jaenal Aripin Karmila Sari Kaspia, Yola Khairunnisa Please Kinanti Putri Bestari Kinanti Putri Bestari Kusmilawaty, Kusmilawaty Lestari, Dewi Lismaini Agustin Lubis, Fahmi Husaini M. Luthfi Arif Pratama M. Ridwan M. Ridwan M. Rizwan M. Yasir Nasution Mahyudin Mahyudin Malasyi, Sibral Mara Sutan Rambe Marliyah Marliyah, Marliyah Maryam Batubara Melia Frastuti Meutia Dewi, Meutia Minda Agustina Mohammad Reevany Bustami Muallif Masyhuri Muhammad Aidil Iffat Muhammad Ancha Sitorus MUHAMMAD FAHMI Muhammad Faisal Hamdani Muhammad Hakim Sitompul Muhammad Helmi Muhammad Ilham Muhammad Ramadhan Muhammad Ridwan Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Umar Maya Putra Muhammad Yafiz Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhlis Mukhlis Nabil Shawab al-Mujaddid Nabila Oktarina Sinulingga Nadia Nadia Naldo, Jufri Naldo Nasution, Syukri Albani Nofialdi Nofialdi Novita Herawati Novitri, Dian Nur'ain Harahap Nurbaiti Nurbaiti Nurhafiani Nurhafiani Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhidayanti Nurhidayanti Nurhidayanti, Nurhidayanti Nuri Aslami Nurul Aflah Harahap Nurul Izzah Nurul Izzah Nurul Jannah Nurul Wafiq Azizah Nasution Padillah, Fahmil Pera Handayani Prasetya, Muhammad Dimas Prasetyo, Iin Puspa Indah Sari Pohan Putra Apriadi Siregar Putri Mawaddah Rafi Faizin Rahmah, Nuzulliah Rahmi Syahreza Rahmi Syahriza, Rahmi Raja Putri Salsabila Ramadi, Bagus Rani Elviyanti Siregar Reza Febrian Riska Syahputri Nasution Rizkan Polem, T. Rizki Yuliana Rodhiatul Aslamah Meuraxa Rorizki, Fitri Roro Retno Wulan Sari Saidurrahman Saidurrahman Saifullah Saifullah Saparuddin Siregar Sarah Fadhila Siregar Siagian, Salsabilla Siregar, Fatahuddin Aziz Siregar, Syafrudin Hanafi Sri Kartika Dewi Suci Ramadani Sitompul Sugianto Sugianto Sugianto Susi Herawati Sy Haura Munawwarah Syafira, Dinda Syafran Arrazy Syahreza, Rahmi Syahrial Arif Hutagalung Syahriza , Rahmi Syukri Albani Nasution Syukri Albani Nasution Tambunan, Khairina Tuahman Tuahman Venny Fraya Hartin Nst Wahyu Syarvina Watni Marpaung Windari Windari, Windari Wulan Dayu Yani, Misri Yenni Samri Juliati Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI YUDI SISWADI Ziaulhaq Hidayat Zubeir . Zuhrina Aidha Zuhrinal M. Nawawi