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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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The Effectiveness of Distribution of Zakat Funds by BAZNAZ in Batu Bara Regency through the Smart Coal Program as an Effort to Improve Education and Coal Community Development Zsasa Aulia Hubara; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.471

Abstract

Zakat is an obligation that must be carried out for all Muslims. Carrying out zakat is an obligation for all Muslims. With zakat, poor people can get welfare in terms of material and spiritual. The function of education is very important for humans because it not only educates the nation but also improves the quality of life. In the role of the education function, something important in human life, this means that every individual has the right to and hopes to always develop in education which is always associated with increasing human resources. BAZNAS Batu Bara Regency has a Smart Coal program, namely distributing zakat aid funds for education with the aim that the Batu Bara community gets educational assistance funds for their children who are continuing their education. This study used descriptive qualitative method . The purpose and benefits of the research as a result of the internship carried out by the author is to find out the extent of the role of Baznaz in Batu Bara Regency in improving education as an effort for community growth in Batu Bara Regency. From the results of the study, it can be concluded that from the amount of zakat and infaq receipts in 2022, the distribution for education is only about 13.49% per year.
Analysis Of Irrigation Development In Economic Welfare Of Farmers In Tanjung Keriahan Village Langkat Regency M Ryansyah; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.479

Abstract

The agricultural sector is the main sector for the economy of most developing countries, including Indonesia. During the Covid-19 pandemic, the agricultural sector remained the mainstay sector, because it was able to survive during the pandemic, while many other sectors experienced setbacks. And infrastructure plays an important role in driving the wheels of economic growth and development. The purpose of this study was to determine how the impact of the construction of irrigation networks on the welfare of farmers. The research method used is desk study. This research data uses secondary data sourced from books, journals, articles and the internet. The results showed that the construction of irrigation networks was very beneficial for farmers. Because it can increase the intensity of planting in the fields. Increasing cropping intensity in paddy fields will have implications for increasing farmer productivity. So that it is expected to increase the income of rice farmers which in turn will be able to improve welfare.
Analisis Implementasi Peranan Produk Gadai Ar Rahn pada PT Pegadaian Kanwil 1 Medan Alfaqih Tariq Azizy Hsb; Muhammad Yafiz
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The sharia pawnshop is a non-bank financial institution that provides financing transactions and pawn services based on Islamic sharia principles. The purpose of this study was to determine the quality of the role of pawn products in PT. Pawnshop Kanwil 1 Medan. This study uses qualitative methods with data collection techniques using literature studies and interviews from several customers at PT. Pawnshop Kanwil 1 Medan. The results of this study indicate the role of Rahn products plays a very important role in helping people get capital quickly and also customers are also free from the practice of usury.
PENGARUH PENYALURAN DANA ZAKAT PRODUKTIF DAN PEMBINAAN SUMBER DAYA INSANI TERHADAP KESEJAHTERAAN MUSTAHIK UMKM PADA MASA PANDEMI COVID-19 DI LAZISMU KOTA MEDAN Yuspita Sari; Muhammad Yafiz; Rahmat Daim Harahap
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

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Abstract

This study aims to find out how the Effect of Productive Zakat Fund Distribution and Human Resource Development on the Welfare of MSME Mustahik During the Covid-19 Pandemic. The research methodology used is Quantitative Research. Data collection techniques using questionnaires, the population in this study amounted to 78 people, the data obtained from the number of mustahik who received productive zakat funds at LAZISMU Medan City, the sample in this study amounted to 78 beneficiaries, using saturated sampling, this study used analytical techniques multiple linear regression. The results showed that the Variable Distribution of Productive Zakat Funds had a strong effect on Mustahik's Welfare. This can be seen from the t arithmetic value of 4.454 > t table of 1.992 with a significance value of 0.001 < 0.05. So that it proves that H1 is accepted. The Human Resource Development Variable has an effect on Mustahik's Welfare. This can be seen from the t-count value of 3.578> t-table of 1.992 with a significance value of 0.005 <0.05. So that it proves that H2 is accepted. Variables of Distribution of Productive Zakat Funds and Human Resources Development have a simultaneous effect on Mustahik's Welfare. This can be seen from the calculated F value of 6.686> F table of 3.12 with a significance value of 0.002 <0.05. Thus proving that H3 is accepted. The coefficient of determination test shows that the distribution of productive zakat funds and human resource development (independent variable) has an effect on Mustahik's Welfare (dependent variable) of 65.1%.
ANALISIS KEBUTUHAN INDUSTRI KEUANGAN SYARIAH TERHADAP KOMPETENSI LUARAN PENDIDIKAN TINGGI ISLAM Marliyah Marliyah; Budi Dharma; Muhammad Yafiz; Ahmad Muhaisin B. Syarbaini
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.v9i2.13625

Abstract

This study aims to explain the competencies required by Islamic financial institutions today, and how these competencies are fulfilled by Islamic higher education resources, in this case UIN SU Medan. This study also tries to explain how these competencies are obtained both from educational and non-educational processes. The research was conducted with qualitative and quantitative analysis, with the research sample coming from alumni of FEBI UIN SU Medan who work in Islamic financial institutions. Quantitative analysis focuses on justifying user and alumni company perceptions of competence. Qualitative analysis focuses on explaining the relationship between the fulfillment of these competencies in the higher education process. The results show that companies in the Islamic financial institution industry need innovation and critical thinking competencies to be strengthened by Islamic higher education. research by Dharma et al. (2022) who informed the two competencies were also perceived as lacking by other companies. The purpose of financial institutions for competence is in the context of Islamic science, especially in terms of Islamic exploration both from the Qur'an and hadith.
Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra Kamilah Kamilah; Ahmad Muhaisin B Syarbaini; Muhammad Yafiz
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.13213

Abstract

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.
Analisis Kinerja PT. Bank Sumut Kantor Cabang Pembantu Syariah Karya dengan Menggunakan Metode Performance Prism Sarah Zalfiana Zein; Muhammad Yafiz; Atika Atika
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 2 No. 2 (2022): Juni-September
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v2i2.213

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja PT. Bank Sumut KCP Syariah Karya dengan menggunakan metode performance prism. Metode Performance Prism merupakan suatu model yang digunakan untuk pengukuran kinerja yang menggambarkan kinerja organisasi sebagai bangun 3 dimensi (prisma) yang memiliki 5 bidang sisi. Model ini tidak hanya didasari oleh strategi tetapi juga memperhatikan kepuasan, kontribusi stakeholder, proses dan kapabilitas perusahaan. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa kinerja PT. Bank Sumut KCP Syariah Karya sudah baik, hal itu dapat dilihat dari Total Index keseluruhan bernilai 6,2331. Di mana menurut ketetapan Target Pencapaian OMAX skor 6-7 disebutkan kinerja yang dihasilkan baik.
Analysis of the Public Service Quality of the PUPR Service on the Economic Growth of the Stabat Community Egi Regi Prayoga; Muhammad Yafiz
Journal of Indonesian Management (JIM) Vol. 2 No. 1 (2022): March
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.463

Abstract

Public service is something that must be paid attention to because to provide satisfaction to the community. The government must of course continue to strive to improve the quality of services so that people are satisfied with the performance and services provided. This study aims to analyze the quality of public services in the administration sector at the PUPR office in Langkat district. The type of research used is qualitative research. With data collection techniques using literature studies, observations and interviews from several people in the District of Stabat. The results of this study indicate that the quality of satisfactory public services is very significant for economic growth, especially for the stabat community.
Benefits of the Social and Environmental Responsibility Program (TJSL) PT. Jasa Raharja Tk.I Medan to the Success of MSMEs in Medan City Nurul Annisa; Muhammad Yafiz
Journal of Indonesian Management (JIM) Vol. 2 No. 1 (2022): March
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.464

Abstract

In BUMN, corporate social responsibility has been regulated in the Minister of BUMN Regulation No. PER-09/MBU/07/2015 regarding PKBL. PT Jasa Raharja as a BUMN must follow the policies set by the Minister of BUMN, one of which is the creation of a PKBL Unit according to the Regulation of the Minister of BUMN No. PER-09/MBU/07/2015. This study aims to find out what the benefits of the CSR program are to the success of MSMEs. This research was conducted at PT Jasa Raharja (Persero) Representative Tk.1 Medan. The method used in this research is qualitative method . The data collection technique used is literature study and field study. Based on the results of research and discussion, it can be concluded that the Social and Environmental Responsibility Program is very beneficial for the success of MSMEs in the city of Medan. This is caused by many factors, such as the process that is passed and the requirements needed are very easy and not difficult, the amount of loans given is also considered to be sufficient to meet the needs of MSME owners. The community (especially MSMEs) really need financial assistance to expand their business so that their business is able to compete with other larger businesses, therefore the partnership program is felt to be very helpful for the community. This CSR program is also useful for improving good relations between the company and the surrounding community.
Analisis Pengaruh Discount Rate, Cash Ratio, dan Selective Credit Control terhadap Perkembangan Aset Modal Ventura Syariah Periode 2017-2021 Siti Mayang Sari; Muhammad Yafiz
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1377.735 KB) | DOI: 10.34007/jehss.v5i3.1527

Abstract

The purpose of this study is to determine the impact of the discount rate, cash ratio, and selective credit control simultaneously and each variable on the development of Islamic venture capital assets. This study uses an associative approach that asks the relationship between two or more variables. The research results confirm that; (1) The Discount Rate variable has no effect on the development of Islamic venture capital assets, as can be seen from the statistical results showing the value of α (0.136 <0.05) while the calculated value > t table (5.093 > 1.677). (2) The Cash Ratio variable has no effect on the development of Islamic venture capital assets, as can be seen from the statistical results showing the value of α (0.082 <0.05) while the value of t count > t table (2.952 > 1.677). (3) The Selective Credit Control variable has a significant influence on the development of Islamic venture capital assets, as seen from the statistical results showing the value of α (0.000 <0.05) while the calculated value > t table (3.546 > 1.677). (4) The results of the regression analysis found that the Discount Rate, Cash Ratio and Selective Credit Control variables simultaneously influence the development of Islamic venture capital assets by 93.9% while the remaining 6.1% is explained by other variables outside the estimation model.
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