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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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Integration of Science at Islamic Universities in Indonesia: Delving Lecturers’ Perception Muhammad Yafiz; Aqwa Naser Daulay
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 1 (2023): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i1.2886

Abstract

In the application of the concept of scientific integration, there are still hurdles in changing the learning curriculum and lecturers' understanding of Islam and science. Therefore, this study intends to examine the perspectives of lecturers at Islamic universities in Indonesia about the concept and implementation of science integration. This descriptive study employs three data-gathering methods, namely a literature review, in-depth interviews, and perception surveys using a two-tier system. 73 lecturers from the Faculties of Islamic Business Economy were recruited as participants. According to the findings of the analysis, the concept and implementation of science integration depend on the lecturers’ Islamic insight, where at the time of implementation 97.5% of lecturers answered that they believed they could teach the subjects. Moreover, the teaching contains Islamic issues with an Islamic scientific orientation; 76% of lecturers argue that as long as lecturers have attended training, seminars, workshops, and articles that review the integration of science according to the themes discussed. Furthermore, this research shows that the integration of science understood and implemented by lecturers is based on a dialogical approach that views the human relationship with God as a source of knowledge, which is a form of view and understanding of science that is open and respects knowledge types that exist proportionally and considerations as academics and Muslims.
A Analisis Pengaruh Kebijakan Stimulus Pemerintah Terhadap Meningkatnya Penjualan Mobil Pada Masa Pandemi Covid-19 Zahran Alwi; Muhammad Yafiz
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2921

Abstract

The purpose of this research is to examine the impact of government stimulus initiatives on increasing car sales during the Covid-19 pandemic. The research method used is a qualitative method with an analytic descriptive approach. The results of the study prove that PPnBM incentives have a beneficial effect on car sales, with a significant difference between car sales before and after the incentives. This illustrates the company's effectiveness in using government programs to boost car sales, one of which is the PPnBM incentive policy for recent car sales.
Potential and Role of Zakat on Improving The Welfare of Small Medium Enterprises (Case Study on Balai Bina Mandiri Medan Denai) Nadra Khalizah Siregar; Muhammad Yafiz; Rahmi Syahriza
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.004

Abstract

Balai Bina Mandiri Denai is a Micro, Small and Medium Enterprise (UMKM) as one of the programs to realize Zakat funds originating from the Medan Zakat House. This program is the embodimentSmile Mandiri, which is a local-based economic empowerment program for underprivileged communities with the aim of reducing poverty through entrepreneurship. The purpose of the research on Balai Bina Mandiri Medan Denai is to find out how the Potential and Role of Zakat on MSMEs at Balai Bina Mandiri Medan Denai is. This research was conducted using descriptive qualitative research by the researcher, which is expected to be able to determine the potential and role of the Zakat Fund on the welfare of MSMEs at Balai Bina Mandiri Medan Denai. From the results obtained by the researchers, the potential that comes from Rumah Zakat itself is very promising for the MSMEs of the Medan Denai Center for Mandiri Development. And the role of Zakat in the Bina Mandiri Medan Denai hall is very instrumental to them. They can get a profit of Rp. 350,000.00, - up to Rp. 500.000,00,-. per day. With a variety of products sold..Based on research results show that with the Mandiri Smile Program from Rumah Zakat, and with the establishment of Balai Bina Mandiri Denai, it plays a very big role in providing additional funds to meet their household needs.
THE EFFECT OF COMPANY SIZE AND LIQUIDITY ON CORPORATE SOCIAL RESPONSBILITY (CSR) THROUGH PROFIT AS AN INTERVENING VARIABLE IN SHARIA COMMERCIAL BANKS Muhammad Chairiansyah Lubis; Muhammad Yafiz
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This study aims to determine the effect of company size (size) and liquidity on corporate social responsibility (CSR) through earnings as an intervening variable in Islamic commercial banks. This type of research is quantitative research with secondary data sources used. This study uses data from the annual financial reports of Islamic commercial banks for 2017-2021. The research sample is Islamic Commercial Banks in Indonesia in 2017-2021. The sample was selected using a purposive sampling technique in order to obtain eight Islamic Commercial Banks. Processing techniques and data analysis using Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Classical Assumption Test and Hypothesis Test. The program used for calculations uses SPSS version 25 which then interprets the results from SPSS. The results of the study show that the variables of firm size and liquidity of Islamic banks have a significant effect on financial performance. Variable company size through corporate social responsibility has a significant effect on profits while the variable liquidity through corporate social responsibility has no significant effect
'Amid: Islamic Integrative Approach as Survey Model Marliyah; Muhammad Yafiz; Budi Dharma; Ahmad Muhaisin B. Syarbaini
Indonesian Journal of Islamic Literature and Muslim Society Vol. 7 No. 1 (2022): June 2022
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v7i1.5406

Abstract

Research and development require tools to approach and obtain an overview of the system, these tools include interviews, questionnaires, surveys, observations, and others. QS An-Nahl Verse 43 is a popular verse that is widely used to represent appropriate to ask, this terminology is closely related to what is known as a sample. However, in contrast to the sample, the meaning intended by the verse is beyond the scope of the sample, in this study, it is termed as 'Amid. In market research, such as research on how well educational products are produced by universities, the number of response rates affects the conclusions that are built, so the sampling approach does not correlate well. The research uses 'Amid, as an approach model that is able to increase the response rate and at the same time the best reference in questioning the assessment of higher education products that are the object of research. The study found that the 'Amid' model has more quality data than the commonly used survey approach with a better travel time. The next research is suggested to try the implementation of the 'Amid' model in market research for other products.  
Strategi Produksi Kerupuk Kulit Ikan Patin dalam Memenuhi Permintaan dan Peningkatan Pendapatan pada CV. Raja Patin Indonesia dengan Menggunakan Metode Pentahelix Sri Dewi Anggraini; Muhammad Yafiz; Rahmat Daim Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i1.18298

Abstract

AbstractThis research departs from the problem that what production strategy can be carried out to meet demand and increase income in catfish skin cracker products. The aim is to find out and analyze the production strategy of catfish skin crackers in meeting demand and increasing income at CV. Raja Patin Indonesia using the triple helix method. This research approach is qualitative. The types of data used are primary data and secondary data. Methods of data collection are done directly or through interviews. The results of the study indicate that the product strategy that must be carried out by the company is to maintain the quality of taste and the quality of the products produced. Price is one of the demand factors,therefore CV. Raja Patin Indonesia produces crackers at very friendly prices for all walks of life. The characteristic taste that is specially formulated from selected Indonesian spices is one of the identities of these skin crackers. The government, academics, and SMEs have so far synergized in terms of developing SMEs and SMEs, especially those in North Sumatra. The government, which has provided some training, capital, and also facilities to introduce products, is one of the efforts being made. Academics by becoming mentors at MSME seminars or even conducting research related to UKM are also one of the efforts that have been made by academics as research development centers.The absorption of labor by the company to improve the economic welfare of the community or reduce existing unemployment is one of the efforts made by the company to empower the surrounding community.The media is no less important in the development of a business, the media is a liaison and interaction between government, business, academia, and also the community. With the media, a product can be known by many people who live outside the city and even the world.Keywords: Production Strategy, Demand, Revenue, and Pentahelix.
Pengaruh Organizational Citizenship Behavior dan Self Efficacy Terhadap Kinerja Karyawan Dengan Islamic Work Ethics Sebagai Variabel Moderasi Pada BSI KC Lubuk Pakam Khairunnisa Khairunnisa; Muhammad Yafiz
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.592 KB) | DOI: 10.36418/syntax-literate.v8i1.10858

Abstract

Berdasarkan uraian dan hasil beberapa penelitian yang membahas mengenai pengaruh organizational citizenship behavior, self efficacy dan islamic work ethics sebagai variabel moderasi pada kinerja karyawan dan auditor dengan studi kasus berbagai perusahaan. Hingga saat ini belum ada penelitian yang mencoba menetapkan secara teoritis dan empiris dampak pengaruh organizational citizenship behavior dan self efficacy terhadap kinerja karyawan dengan islamic work ethics sebagai variabel moderasi pada Bank Syariah, khususnya BSI KC Lubuk Pakam. Karena itulah peneliti bertujuan mengembangkan penelitian ini. Jenis penelitian ini merupakan penelitian kuantitatif, karena penelitian ini bertujuan untuk memperoleh data primer yang dapat dihitung dan diolah melalui SPSS versi 20. Teknik analisis data menggunakan uji kualitas data validitas dan reabilitas, selanjutnya uji hipotesis. Berdasarkan hasil penelitian mengenai pengaruh organizational citizenship behavior dan self efficacy terhadap kineja karyawan dengan Islamic work ethics sebagai variabel moderasi pada BSI KC Lubuk Pakam, maka kesimpulannya: Variabel Organizational Citizenship Behavior tidak berpengaruh terhadap kinerja karyawan. Variabel Self Efficacy berpengaruh terhadap kinerja karyawan. Variabel Organizational Citizenship Behavior dan Self Efficacy berpengaruh secara simultan terhadap kinerja karyawan. Pola hubungan variabel Islamic Work Ethics tidak memoderasi pengaruh Organizational Citizenship Behavior terhadap kinerja karyawan. Pola hubungan variabel Islamic Work Ethics tidak memoderasi pengaruh Self Efficacy terhadap kinerja karyawan.
Analisis Peran Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Keuangan pada Badan Amil Zakat Nasional Provinsi Sumatera Utara Putri widiya marpaung Nurhalimah; Muhammad Yafiz; Rahmat Daim Harahap
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v3i2.224

Abstract

This study aims to analyze the Role of Accounting Information Systems on Financial Management Accountability at the National Amil Zakat Board of North Sumatra Province. The research method used in this research is a qualitative method and this research approach uses descriptive analysis. The results of the research conclude that BAZNAS North Sumatra Province uses SIMBA (Zakat Information Management System) based on PSAK 109 to collect and distribute zakat, infaq and alms. The influence of the accounting information system on financial management at BAZNAS North Sumatra Province can be seen from the level of zakat receipts, and the implementation of accountability carried out by BAZNAS North Sumatra Province in financial management is in accordance with accountability indicators, namely implementing honesty and legal accountability, accountable procedures, programs accountable, and accountable regulations.
Analisis Penggunaan Labelisasi Halal pada Produk Minuman Mixue dalam Meningkatkan Kepecayaan Konsumen Muslim di Kota Medan Rosmaliza Lubis; Muhammad Yafiz
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3545

Abstract

This study aims to analyze the level of trust of Muslim consumers in Medan City towards Mixue beverage products before and after the application of halal labeling. The research method used is a qualitative method with a descriptive analysis approach. The results of this study indicate that the halal label is very important for Muslim consumers in choosing and buying products, including Mixue beverage products. This is because it is believed that products that have received the halal label have gone through a strict certification process and are in accordance with Islamic sharia principles. In addition, the halal label also gives confidence to Muslim consumers that the product is safe and halal for consumption. Apart from the halal label, this study also found that other factors such as product quality, price, and promotion also influence the decision of Muslim consumers to buy Mixue drinks. However, overall the halal label remains an important factor that producers must pay attention to in marketing Mixue beverage products to Muslim consumers in Medan City. Overall, this research provides useful information for producers in developing appropriate marketing strategies for Mixue beverage products in Medan City.
Analisis Pengukuran Kinerja Keuangan Pemerintah Daerah Kota Medan Menggunakan Value for Money Pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan Syahirah Syahirah; Muhammad Yafiz; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1623

Abstract

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.
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