Article Per Year (5 Year)
p-Index From 2021 - 2026
8.09
P-Index
This Author published in this journals
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 al-Uqud : Journal of Islamic Economics 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 JURNAL MANAJEMEN (EDISI ELEKTRONIK) 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 Journal of Sharia Economics 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 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 Jurnal Cendekia Ilmiah Ulil Albab Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Muhammad Yafiz
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 64 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 64 Documents
Search

 3   4   5   6   7 
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. 
PENGARUH KECEMASAN MENGHADAPI PEMUTUSAN HUBUNGAN KERJA TERHADAP MOTIVASI KERJA KARYAWAN PADA PT MUJUR TIMBER SIBOLGA Melsa Siagian; Muhammad Yafiz
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9960

Abstract

The purpose of this research is to find out how the influence of anxiety facing termination of employment on the work motivation of employees at PT Mujur Timber Sibolga. This study involved 71 employees of PT Mujur Timber Sibolga who were still actively working at PT Mujur Timber Sibolga to become respondents or samples. the data collection uses a psychological scale, namely the work motivation scale and the anxiety scale. The data used is primary data which was analyzed by simple linear regression test using SPSS version 25. Then the results obtained from the study are the correlation value between the work anxiety variable and the work motivation variable of 0.698, so it can be concluded that there is a strong relationship between the variables work anxiety with work motivation variables. In this study it was found that the coefficient of determination or R-square was 0.487 or 48.7%, so the researchers stated that the work motivation variable was influenced by 48.7% of the work anxiety variable, and for the other 51.3% it was influenced by other variables. Keywords : Anxiety, Employees, Work motivation
Peran Badan Perencanaan Pembangunan Daerah (BAPPEDA) Dalam Perencanaan Pembangunan : (Studi Kasus Pembangunan Di Daerah Kabupaten Mandailing Natal) Marwah Auliyani; Muhammad Yafiz
J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 2: Februari 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v1i2.148

Abstract

This study aims to examine the role and function of the Regional Development Planning Agency (BAPPEDA) in development in Mandailing Natal Regency. The research method used is a qualitative research method. Therefore the researchers used this type of qualitative research. Therefore, the researchers used the interview method, as well as direct observation. Researchers took data sources in the form of primary data and secondary data. Where is meant by primary data, namely data obtained directly, that is, as used by researchers in this study, namely interviews and direct observation. As for what is meant by secondary data, namely data obtained indirectly, namely data obtained from other than sources. The result of this research is that the development in Mandailing Natal Regency is in accordance with the planning of BAPPEDA of Mandailing Natal Regency, but has not been fully implemented.
Pengaruh Cost of Loanable Fund, Overhead Cost, dan Risk factor Terhadap Tingkat Margin Pembiayaan Berbasis Natural Certainty Contract di Perbankan Syariah Rahmawati Zein; Muhammad Yafiz; Atika Atika
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 7: Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i7.1795

Abstract

Tujuan penelitian adalah untuk mengetahui tiga komponen yaitu cost of loanable fund, overhead cost dan risk factor yang secara signifikan mempengaruhi penentuan tingkat margin pembiayaan berbasis natural certainty contract di perbankan syariah. Penelitian ini dalam dua Natural Certainty Contract yang digunakan dalam penelitian ini, yaitu Murabahah dan Istishna. Penelitian yang merupakan metode kuantitatif. Metode penelitian ini yang menggunakan banyak angka. Data yang digunakan dalam penelitian adalah data triwulanan bank umum syariah dari tahun 2013 hingga 2017. Dari laporan keuangan yang diterbitkan oleh bank umum syariah (BUS). Sampel dan populasi yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) periode 2013-2017. Hasil penelitian yang terdiri dari 3 komponen secara simultan ini akan berpengaruh pada tingkat margin pembiayaan Murabahah dan Istishna. Hasil penelitian menunjukkan bahwa secara parsial variabel cost of loanable dan overhead berpengaruh positif signifikan terhadap margin murabahah. risk factor tidak berpengaruh terhadap margin murabahah. Natural Certainty Contract berpengaruh positif tetapi tidak signifikan terhadap profitabilitas (ROA). Hasil penelitian menunjukkan bahwa variabel Cost of loanable funnd, overhead dan risk factor mempengaruhi margin murabahah secara simultan atau bersama-sama.
THE ROLE OF REVELATION AND REASON IN CONSTRUCTING ISLAMIC ECONOMIC RATIONALITY AMID OF THE MODERN ECONOMY Ricca Hendarti; Muhammad Yafiz
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9575

Abstract

Economic rationality in modern economics is generally constructed upon instrumental rationality that emphasizes efficiency and the maximization of individual self-interest in economic decision-making. While this approach has proven effective in promoting economic growth, it tends to marginalize normative values, ethical considerations, and social responsibility. In this context, Islamic economics offers an alternative perspective through the integration of revelation (wahy) and reason (‘aql) as the foundation of economic rationality. This article aims to examine and construct the concept of Islamic economic rationality based on the integration of revelation and reason within the framework of modern economic challenges. This study employs a qualitative approach with a conceptual–philosophical research design based on a literature review of relevant books and scholarly journal articles. The findings indicate that Islamic economic rationality does not position reason as an autonomous authority, but rather situates it within the normative framework established by revelation. Revelation provides moral direction and normative boundaries for economic activity, while reason functions to operationalize these values rationally and contextually. The integration of revelation and reason produces a form of economic rationality that is not only technically efficient but also morally oriented and committed to justice and social well-being. This study affirms that Islamic economic rationality represents an effort to reconstruct economic rationality so that it remains aligned with ethical values and humanistic objectives, making it conceptually relevant in responding to the complexities of modern economic systems.
Strategy for increasing the market share of Islamic Banks in Indonesia through Third-party fundraising and financing Rahima Kumala; Nurhayati Nurhayati; Muhammad Yafiz
al-Uqud : Journal of Islamic Economics Vol. 9 No. 2 (2025): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n2.p181-199

Abstract

This research aims to formulate strategies to increase the market share of Islamic banks in Indonesia through the optimization of Third Party Funds (DPK) and financing, which are the main internal factors supporting the growth of Islamic banking. Based on the background, the low market share of Islamic banks is caused by several main issues, such as limited technology, low product innovation, lack of Islamic financial literacy, and suboptimal data protection. This research uses the Analytic Network Process (ANP) method, which involves expert respondents from regulators, academics, practitioners, and the community. Data collection was conducted through in-depth interviews, questionnaires, and analysis using Super Decision software. The research results indicate that priority solutions to increase market share include technological updates, enhanced literacy through education and collaboration between institutions, as well as synergy among stakeholders. The main strategies proposed include strengthening synergy and collaboration, enhancing technological innovation, and expanding sharia financial literacy. This research makes a significant contribution in identifying problems, solutions, and relevant strategies to support the development of Islamic banking in Indonesia. The results are expected to serve as a reference for regulators, Islamic banking, academics, and the community in promoting the sustainable growth of the Islamic finance industry.
An Analysis of the Determinants Influencing the Interest of the Muslim Community in Electric Bus Services in Medan City Indah Wahyu Prastiwi; Muhammad Yafiz; Juliana Nasution
Jurnal Manajemen Vol. 17 (2026): Special Issue 2: Call for Paper International E-Conference Management & Small Medium
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v17i2.23256

Abstract

This investigation elucidates the determinants underpinning the Muslim demographic in Medan City's disposition toward electric bus patronage. Targeted owing to numerical hegemony and alignment with Islamic maslahah paradigms poised to foment sustainable transport ethos amid 2024's subsidized MASTRAN rollout, which evinces tepid uptake despite compliant amenities. Quantitative causal-associative scaffold deployed Likert-scale elicitation (N=100, Slovin-calibrated) and SPSS-orchestrated multivariate regression. Corroborative yields affirm economic, service, and maslahah covariates' salubrious, statistically cogent impress on adoption vector, discretely and conjointly, service paramount. Adjusted R² = 0.578 explicates 57.8% variance, extraneous residuum unaccounted. Corollary imperatives prescribe multifaceted policy praxis, interweaving pecuniary, infrastructural, and axiological strata to catalyze verdant mobility assimilation.
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 Jurnal Indonesia

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 Jurnal Indonesia

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.
Analysis of The Impact of Change in Palm Oil’s Price on The Welfare of Farmers Rizkia Zahra; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.505

Abstract

Analysis of the Impact of Changes in Palm Oil Prices on the Welfare of Independent Smallholders. This study aims to analyze the impact of changes in oil palm prices on the welfare of farmers. The benefit of this research is to know the extent of the influence of changes in oil palm prices on the welfare of farmers, besides that farmers are more observant in caring for and reducing expenses in caring for oil palm land so that agricultural productivity and oil palm prices are in line with farmers' expectations. The research method used in this study is quantitative with the questionnaire method. The data analysis technique used is multiple linear analysis with the help of SPSS software. The results of this study indicate that changes in FFB prices on farmers' welfare can be seen that the effect of changes in oil palm prices is 0.778. The significance value for the effect of changes in FFB prices on farmers' welfare is 0.06 > 0.05 and the t-count value is 9.253 > t-table 2.02439.
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 Ibnu Rizal Mubarok Ihsan Rahmadi Wijaya Ikhwan Abidin Ilkham Habibi Indah Wahyu Prastiwi Jannah, Nurul Juliana Nasution Kamilah, K Khairunnisa Khairunnisa Khairunnisa Please Lenny Rakhmawati, Ricca Hendarti, 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 Nurhayati Nurhayati Nurul Annisa Putri Indah Fadillah Putri widiya marpaung Nurhalimah Qisti Marhamah Nasution Rahima Kumala Rahmat Daim Harahap Rahmat Daim Harahap Rahmawati Zein Rahmi Syahriza Ratna Sari Dewi Rifky Surya Irawan Rindi Safira Rizka Anggun Fadhillah Rizkia Zahra Robi Prayoga Rosmaliza Lubis S Sugianto Salsabila Putri 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