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All Journal Jurnal Perikanan dan Kelautan MIQOT: Jurnal Ilmu-ilmu Keislaman HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Al Ishlah Jurnal Pendidikan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Literature and Muslim Society Journal of Economic, Bussines and Accounting (COSTING) KABILAH : Journal of Social Community At-Tawassuth: Jurnal Ekonomi Islam KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Journal of Education, Humaniora and Social Sciences (JEHSS) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Edunomika (JIE) KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen juremi: jurnal riset ekonomi Jurnal Ekonomi Proceeding International Seminar of Islamic Studies Journal Of Sharia Banking Journal of Indonesian Management Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Al-Buhuts (e-journal) EKSYA: Jurnal Ekonomi Syariah Jurnal Multidisiplin Dehasen (MUDE) IBDA': Jurnal Kajian Islam dan Budaya Jurnal Cakrawala Ilmiah Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman J-CEKI Ulil Albab
Muhammad Yafiz
Universitas Islam Negeri Sumatera Utara
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TRANSPARENCY AND ACCOUNTABILITY OF VILLAGE GOVERNMENTS IN THE MANAGEMENT OF VILLAGE ALLOCATIONS OF ISLAMIC PERSPECTIVE Ratna Sari Dewi; Asmuni Asmuni; Muhammad Yafiz
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine the transparency and accountability of the village government in managing the Village Fund Allocation (ADD). This type of research uses qualitative methods. The case study referred to is that the researcher aims to provide a clearer picture of more specific social situations by focusing on the management of Village Fund Allocation (add). The results show that the implementation of the principles of transparency and accountability of the village government in managing the Village Fund Allocation (ADD) is in accordance with Permendagri number 113 of 2014. The village government has proven its commitment or responsibility by complying with and following the stages and provisions that apply in accordance with the regulations has been stipulated in Permendagri number 113 of 2014. Keywords: Transparency, Accountability, Village Fund Allocation
Doing Business in the House of God: Negotiation Space between Worship and Economics on Friday Prayer Muhammad Yafiz
IBDA` : Jurnal Kajian Islam dan Budaya Vol 14 No 2 (2016): IBDA': Jurnal Kajian Islam dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.276 KB) | DOI: 10.24090/ibda.v14i2.679

Abstract

This article describes about  negotiation space between worship and economics on Friday prayer at Masjid Ulul Albab (MUA) Medan. The main focus on this research is the appearance of pedagang kagetan (sudden traders) on Friday pray laying down their merchandises such as worship equipments, Moslem clothing, meal, snack, mineral water, etc around the mosque. The findings of this articles is the phenomenon where there is  there is a change  function of the mosque becomes  a market. To understand the phenomenon, there are two questions appear:  what are the factors that contribute to the negotiations of worship and the economy and how the practice of economic progress. This paper explains that the factors pushing this situation because  there is  “blurring” between the room of worship and economic boundaries. Thus  there is dominance of economic  in the worship space. It happens because there is mutual need between merchants and pilgrims. It is done to meet the needs of the merchant family.
ANALISIS PENGARUH KONTRIBUSI BUMD TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Rindi Safira; Muhammad Yafiz
Jurnal Cakrawala Ilmiah Vol. 1 No. 7: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.175 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i7.1703

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar kontribusi yang diberikan BUMD terhadap peningkatan Pendapatan Asli Daerah ( PAD ) di SUMUT. Dalam penelitian ini peneliti menggunakan 2 variabel yaitu Variabel X (kontribusi BUMD) dan Variabel Y ( PAD). Jenis penelitian ini bersifat campuran (kuantitatif dan kualitatif ), analisa yang dilakukan menggunakan analisa kuantitatif deskriptif serta analisis observasi. Data dikumpulkan melalui Web resmi BPS Sumut dan web resmi Biro perekonomian Setda Provsu. Dari hasil uji yang dilakukan disimpulkan bahwa adanya Kontribusi BUMD ( dalam hal ini Laba ) menambah Pendapatan Asli Daerah Di Sumatera Utara,yakni kontribusi yang diberikan sebesar 9,24 % tahun 2020 dan 11,06 % tahun 2021, hal ini berdampak kepada jumlah PAD yaitu 5967,65 M untuk tahun 2020 serta 5991,15 M tahun 2021
ANALISIS PENERAPAN TANGGUNG JAWAB SOSIAL LINGKUNGAN (TJSL) PADA PT JASA RAHARJA PERWAKILAN TK.I MEDAN Zahrina Ghaisany Pulungan; Muhammad Yafiz
Jurnal Cakrawala Ilmiah Vol. 1 No. 7: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.916 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i7.1822

Abstract

Tanggung Jawab Sosial lingkungan (TJSL) merupakan salah satu latihan yang harus dilakukan organisasi dalam menyelesaikan kewajiban sosial terhadap daerahnya. Sebuah perusahaan dalam menyelesaikan kegiatanyya nya tidak hanya didasarkan  dalam hal faktor keuangan tetapi juga pada hasil sosial dan ekologis saat ini dan jangka panjang sesuai dengan konsep pemeliharaan. DalamPeraturan Menteri BUMN no. PER-09/MBU/07/2015, Tanggung Jawab Sosial Lingkungan (TJSL) merupakan praktik CSR bagi Badan Usaha Milik Negara (BUMN), khususnya PT Jasa Raharja. Pelaksanaan program TJSL BUMN dikoordinir oleh ISO 26000 sebagai bantuan untuk pelaksanaan program, dengan harapan pelaksanaan program TJSL BUMN lebih terukur, kritis dan terkontrol. Pelaksanaan program TJSL selama tiga tahun sebelumnya yang diselesaikan oleh PT Jasa Raharja Perwakilan TK.I Medan telah mengikuti pedoman terkait, dua pedoman dan perundang-undangan, peraturan pemerintah maupun peraturan menteri. Beberapa kegiatannya antara lain memberikan bibit pohon kepada Pemkot Medan, meningkatkan pelayanan, memberikan santunan bagi korban kecelakaan, memberikan bantuan melalui program JR merdeka care, melakukan program vaksinasi, membantu korban disabilitas melalui Disability Park, memberikan permodalan kepada UMKM di kota. Medan,memberikan hibah kepada anak-anak yang luar biasa, serta memberikan bantuan kepada korban peristiwa bencana seperti gempa bumi, banjir, emisi vulkanik, dll.
ANALISIS ZAKAT PRODUKTIF SEBAGAI INSTRUMEN PENINGKATAN KESEJAHTERAAN MASYARAKAT Putri Indah Fadillah; Muhammad Yafiz
Jurnal Cakrawala Ilmiah Vol. 1 No. 8: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.771 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i8.2027

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh zakat produktif sebagai alat peningkatan kesejahteraan masyarakat. Tujuan dari penelitian ini supaya membangun serta mengembangkan tingkat ekonomi dan produktifitas mustahik yang hidup dalam kemiskinan. Dalam hukum, tidak dilarang zakat untuk digunakan berkegiatan ekonomi produktif, selama zakat itu diberikan kepada mustahik yang wajib diberi dan dibantu dalam konteks memenuhi kebutuhan dasar mereka. Zakat produktif akan memberikan solusi terhadap masalah masalah utama dalam ashnaf yaitu fakir miskin. Dalam islam zakat salah satu intrumen rukum islam dampak ekonomi dan sosial yang signifikan dalam menggurangi kemiskinan, sehingga mustahik terutama kaum miskin secara perlahan diberdayakan ke dalam berbagai sektor strategis yang pada akhirnya dapat menjadi donatur (muzakki) baru. Dari hasil penelitian diambil kesimpulan bahwa dana zakat ini memiliki pengaruh dalam meningkatkan kesejahteraan masyarakat. dimana dana yang diperoleh oleh orang yang menerima zakat digunakan untuk kegiatan usaha dan memenuhi kebutuhan sehari- hari.
QRIS Sebagai Alat Transaksi Digital Generasi Z: Analisis Faktor Wirda Seputri; Muhammad Yafiz
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 10 No 02 (2022): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v10i02.5259

Abstract

Tujuan dari penelitian ini untuk melihat pengaruh kepercayaan, budaya, gaya hidup, dan literasi keuangan terhadap keputusan generasi Z menggunakan QRIS sebagai alat transaksi digital. Penelitian ini menggunakan metode kuantitatif. Pengumpulan data menggunakan kuesioner dengan teknik simple random sampling sebanyak 98 responden. Kepercayaan, budaya, gaya hidup dan literasi keuangan memiliki kontribusi sebesar 73,5% terhadap keputusan generasi Z menggunakan QRIS, sisanya 26,5% dijelaskan oleh variabel lainnya diluar model penelitian ini. Hasil dari uji parsial disimpulkan bahwa variabel kepercayaan, budaya dan gaya hidup berpengaruh positif dan signifikan terhadap keputusan menggunakan QRIS pada generasi Z. Variabel literasi keuangan berpengaruh negatif dan tidak signifikan terhadap keputusan generasi Z menggunakan QRIS. Berdasarkan uji ANOVA, F-hitung diperoleh sebesar 64,431 lebih besar dari F-tabel (2.47), dapat disimpulkan bahwa kepercayaan, budaya, gaya hidup, dan literasi keuangan berpengaruh secara simultan terhadap keputsan geerasi Z menggunakan Quick Response Code Indonesian Standard (QRIS) sebagai alat transaksi digital
Analisis Risk dan Return Saham Syariah Ilkham Habibi; Muhammad Yafiz; Muhammad Syahbudi
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 2 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.837 KB)

Abstract

At this time, investment has become one of the alternative financial management in the community. An investor buys a certain number of shares at this time with the hope of profiting from an increase in the price of the stock or a certain amount in the future, as an imbalance to risks associated with the investment. There are two distinct attributes attached, namely risk and time. The calculation and analysis can use the second level analysis or stock returns and also by analyzing the level of market risk or risk. This study aims to find out how the risk and return of Islamic stock in JII and ISSI compare. This research was conducted with a descriptive approach, while the object of research is companies that are members of JII and ISSI, using a different test related to whether there is a significant difference between sharia risk and return in JII and ISSI. The results of the study, it shows a high level of homogeneity or similarity, and it can be seen that the F value is 6.544 more with a significance level of 0.014 <0.05. The results of the independent sample t-test on the assumed equal variances for the risk variable show that the sig. (2-tailed) of 0.174 which is greater than 0.05. Then the results of the independent sample t-test on the assumed equal variances for the return variable show that the value of sig. (2-tailed) of 0.453 which is greater than 0.05. The conclusion that can be drawn is that there is no significant difference between the average returns and risks of Islamic stocks in JII and ISSI and the average returns and risks on the JII and ISSI stock indices are negative.
The Effect of Cashless Payment and the Amount of the Money Circulation on the Inflation Rate in Indonesia for the Period of 2018-2021 Dwi Yanti Sahriana; Muhammad Yafiz; Khairina Tambunan
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1420

Abstract

This study aims to determine the effect of cashless payments and the money supply on the inflation rate in Indonesia in the period 2018-2021. The independent variables used are cashless payment and the money supply. While the dependent variable used in this study is the inflation rate. The research data used is secondary data, namely the number of cashless payment transactions and the inflation rate whose data source comes from the official website of Bank Indonesia (BI) and the money supply whose data source comes from the official website of the Central Statistics Agency (BPS). This research data consists of 48 data in which the data used is monthly data. The research method used in this research is quantitative with a descriptive approach. The analytical technique used in this research is multiple linear regression analysis using SPSS Version 22.00 analysis tool. The results obtained in this study are simultaneously independent variables in the form of cashless payments and the money supply has an effect on the dependent variable, namely the inflation rate in Indonesia in the period 2018-2021. While partially, the independent variable in the form of cashless payments affects the inflation rate in Indonesia in the period 2018-2021 and the independent variable in the form of the money supply also affects the inflation rate in Indonesia in the period 2018-2021.
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.
Co-Authors Ahmad Muhaisin B. Syarbaini Alfaqih Tariq Azizy Hsb Alimudin Pohan Anita Khairunnisa Aqwa Naser Daulay Asmuni Asmuni Atika Atika Atika Atika Azhari Akmal Tarigan Azizah Mudrikah Daniel R Monintja Dharma, Budi Dian Adila Putra Dwi Yanti Sahriana Egi Regi Prayoga Eka Purnama Sari ESKI ADITYA Farida Hanum Boangmanalu Feby Sahira Harahap, Muhammad Ikhsan Hasfizetty, Idzni Ihsan Rahmadi Wijaya Ikhwan Abidin Ilkham Habibi Jannah, Nurul Kamilah, K Khairunnisa Khairunnisa Khairunnisa Please M Fedi A Sondita M Reyza Syuhada M Ryansyah Marliyah Marwah Auliyani Masdelima Hasibuan Mawaddah Irham Melsa Siagian Muhammad Chairiansyah Lubis Muhammad Khairur Rijal Muhammad Syahbudi Mukhlis Mukhlis Nadra Khalizah Siregar Naili Nuril Aufa Manik Nur Fadhilah Ahmad Hasibuan Nurul Annisa Putri Indah Fadillah Putri widiya marpaung Nurhalimah Qisti Marhamah Nasution Rahmat Daim Harahap Rahmat Daim Harahap Rahmawati Zein Rahmi Syahriza Ratna Sari Dewi Rifky Surya Irawan Rindi Safira Rizka Anggun Fadhillah Robi Prayoga Rosmaliza Lubis S Sugianto Sarah Zalfiana Zein Siti Mayang Sari Soemitra, Andri Soepanto Soemakaryo Sri Dewi Anggraini Sri Ramadhani Sugianto Sugianto Sugianto Sugianto Syahirah Syahirah Tambunan, Khairina Wirda Seputri Yenni Samri J YUDI SISWADI Yuni, Ika Darma Yuspita Sari Zahran Alwi ZAHRINA GHAISANY PULUNGAN Zikri Rahman Zsasa Aulia Hubara