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The Role of Law in Encouraging Community Compliance to Pay Mall Zakat and Taxes Mhd Syukur Sihombing; Asmuni; Isnaini Harahap
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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

Abstract

This study examines the role of law in encouraging community compliance with the payment of zakat and taxes, considering the importance of these two obligations for social welfare and state development. The research problem focuses on the low level of community compliance in fulfilling zakat and tax obligations in several regions. The purpose of this research is to understand how law, both Islamic law and state law, can contribute to increasing public awareness and compliance. The research method used is qualitative with a case study approach. The data was collected through in-depth interviews with various stakeholders, including religious leaders, tax officials, and the general public. In addition, analysis of related legal and policy documents is also carried out to gain a comprehensive understanding. The results of the study show that the law has a significant role in creating compliance. Legal education about zakat and tax obligations is very necessary to increase public understanding. The involvement of community leaders and scholars has proven to be effective in motivating the community to fulfill their obligations. Transparency in the management of zakat and taxes is also a key factor that increases public trust, thus encouraging them to be more compliant. This research provides recommendations to strengthen the legal framework and more intensive education programs, in order to create higher awareness among the public about the importance of zakat and taxes in social development.
ANALYSIS OF THE INFLUENCE OF THE PRINCIPLE OF CAUTION, TRANSACTION LITERACY, AND TECHNOLOGY LITERACY ON SOCIAL ENGINEERING PREVENTION IN FRAUD MODE IN THE NAME OF BANK BRI Nina Amanda; Andri Soemitra; Isnaini Harahap
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3365

Abstract

Fraud dengan taktik rekayasa sosial berkedok Bank BRI terus marak dengan sasaran individu dengan literasi transaksi dan teknologi yang rendah serta cenderung mengabaikan prinsip kehati-hatian. Keadaan ini menimbulkan pertanyaan mengenai efektivitas prinsip kehati-hatian, literasi transaksi, dan literasi teknologi dalam upaya pencegahan fraud tersebut. Penelitian ini bertujuan untuk menganalisis dampak penerapan prinsip kehati-hatian, literasi transaksi, dan literasi teknologi terhadap pencegahan rekayasa sosial pada skema penipuan berkedok Bank BRI dengan perspektif ekonomi Islam. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah nasabah Bank BRI di Kota Medan. Hasil penelitian ini menunjukkan bahwa prinsip kehati-hatian tidak berpengaruh signifikan terhadap pencegahan rekayasa sosial, sedangkan literasi transaksi berpengaruh signifikan terhadap pencegahan rekayasa sosial. Literasi transaksi dan literasi teknologi juga berperan penting dalam pencegahan rekayasa sosial.
Analysis Of Financial Improvement Of Coastal Communities Through The Business Of Processing Rebon Shrimp Into Terasi Nasution, Zena Aini; Harahap, Isnaini; Marliyah, Marliyah
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17800

Abstract

This study examines how processing rebon shrimp into shrimp paste can enhance the financial stability of coastal communities in Kualuh Leidong District, North Sumatra. The motivation stems from the low economic conditions of local fishermen and their vulnerability to catch fluctuations, despite the region’s potential for high-value marine product processing. Using a descriptive qualitative approach, data was gathered through interviews, observations, and documentation at several shrimp paste producers in Tanjung Leidong Village. Findings indicate that turning rebon shrimp into paste significantly boosts household income, helps meet basic needs, enables savings or business investment, broadens market reach, and encourages community participation in MSME activities. Field data shows income improvements; for instance, Meichen's earnings increased from IDR 36-84 million in 2023 to IDR 60-120 million in 2024. Furthermore, Tanjung Leidong's shrimp paste products are well known and marketed at the North Sumatra Fair (PRSU). Nonetheless, challenges persist, including limited capital, basic technology, and inadequate financial record-keeping systems. In conclusion, shrimp paste processing in Kualuh Leidong has strong potential to foster sustainable local economic growth, especially if supported by government and stakeholders through entrepreneurship training, capital access, and digital marketing development.
Analysis of Factors Influencing Academic Achievement of Working Students Yustika, Wida; Harahap, Isnaini; Aisyah, Siti
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.431

Abstract

This study addresses the increasing prevalence of burnout among working university students, a condition that threatens both their psychological well-being and academic success. Although previous research has explored the link between burnout, emotional intelligence, and performance, limited evidence exists in the context of higher education students who balance dual roles in developing countries. The present study aims to analyze the effect of burnout on the academic performance of working students, with emotional intelligence positioned as a mediating variable. A quantitative approach with an explanatory design was employed, involving 300 undergraduate students from private universities in North Sumatra, Indonesia, who simultaneously study and work. Data were collected using validated instruments and analyzed through Structural Equation Modeling with the Partial Least Squares method. The findings reveal that burnout significantly and negatively affects both emotional intelligence (β = –0.670, p < 0.001) and academic performance (β = –0.268, p < 0.001). Emotional intelligence exerts a positive effect on academic performance (β = 0.188, p = 0.007) and significantly mediates the relationship between burnout and performance (β = –0.126, p = 0.008). These results confirm the protective role of emotional intelligence in reducing the detrimental effects of burnout and highlight its importance in sustaining students’ academic achievement. The study contributes to theoretical advancement in burnout and emotional intelligence research while offering practical implications for higher education institutions to develop emotional regulation programs that support the resilience of working students.
Application of FMEA and EOQ Methods in Risk Management Assessment Dwika, Galuh Citra Sukma; Harahap, Isnaini; Nurlaila, Nurlaila
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.437

Abstract

This study aims to optimize the control of agroinput inventory at a company in Indonesia through the integration of Failure Mode and Effects Analysis and Economic Order Quantity, supplemented by safety stock and reorder points. The research design is quantitative-operational, utilizing historical demand data, ordering costs, storage costs per unit per year, unit prices, and supplier lead times. Failure Mode and Effects Analysis is used to identify and rank failure modes in the warehouse based on severity, probability of occurrence, and detectability to form a Risk Priority Number. The risk findings are then mapped to inventory policy parameters: determining the service level that forms the basis for the safety stock level, setting the reorder point, and evaluating the order frequency through Economic Order Quantity. The results show that integrating the two approaches produces more efficient order sizes, reduces unnecessary ordering frequency, and reduces the potential for stockouts on items with high risk Priority Numbers by adjusting safety stock and reorder points based on service levels. A before-and-after comparison also confirms that ordering and carrying costs can be reduced without compromising the availability of critical materials. Managerial implications include establishing standard ordering procedures per item (economic lot size, reorder point, and review period), periodically reviewing ordering and carrying cost parameters, and integrating the Risk Priority Number metric into the inventory control system. This study provides practical contributions to strengthening inventory management in the agro-industry sector.
The Influence of Parents' Attitudes, Knowledge and Income on Students' Financial Management Behavior Batubara, Aisyah Norma Ruslita; Harahap, Isnaini; Aisyah, Siti
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.439

Abstract

This study examines the influence of parents' attitudes, knowledge, and income on the financial management behavior of students at a university in Indonesia. The approach used is quantitative with a survey method conducted over a period of time. A sample of 100 respondents was selected from a population of 4,018 students using simple random sampling. Data were collected using a five-point Likert scale questionnaire that had been assessed as valid and reliable, then analyzed using multiple linear regression after all basic assumptions were met, such as normality, no excessive relationships between predictors, and homogeneity of residual variance. The results show that the model constructed is feasible overall and can explain approximately seventy-four point two percent of the variation in student financial management behavior. Separately, financial attitudes and financial knowledge have a positive and significant effect, indicating that students with better attitudes and stronger understanding tend to be more capable of budgeting, recording expenses, saving, and controlling spending. Conversely, parental income did not show a significant effect, suggesting that financial behavior is determined more by internal factors than by family economic conditions. These findings emphasize the importance of structured financial literacy programs at the faculty and study program levels to instill healthy financial practices among students.
Muslim-Friendly Tourism as the Implementation of Maqasid al-Shari’ah in the Perspective of the Qur’an: A Systematic Literature Review Isnaini Harahap; Marliyah; Muhammad Habibi Siregar; Waizul Qarni; Esma Cetin; Arifin, Rahman
AL QUDS : Jurnal Studi Alquran dan Hadis Vol. 9 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alquds.v9i2.15080

Abstract

This study explores Muslim-friendly tourism as an implementation of Maqāṣid al-Sharī‘ah from the perspective of the Qur’an through a Systematic Literature Review (SLR) approach. The research aims to identify how Islamic principles—particularly the five essential objectives of Sharia (ḥifẓ al-dīn, ḥifẓ al-nafs, ḥifẓ al-‘aql, ḥifẓ al-nasl, and ḥifẓ al-mal)—are integrated within the concept and practice of Muslim-friendly tourism. A systematic review of relevant journal articles published between 2020 and 2025 was conducted using thematic analysis to classify findings according to the Qur’anic and Maqāṣid frameworks. The results show that most studies on Muslim-friendly tourism emphasize economic and managerial aspects, such as market potential, halal certification, and destination branding, while limited attention is given to the Qur’anic and theological foundations. The analysis of Qur’anic verses, particularly those containing the command sīrū fī al-arḍ (“travel through the earth”), reveals that travel in Islam is not merely recreational but also spiritual, educational, and reflective—encouraging the appreciation of Allah’s creation and moral introspection. This study concludes that the concept of Muslim-friendly tourism can serve as a means of realizing the objectives of Sharia by preserving religion, life, intellect, lineage, and wealth, while fostering ethical, spiritual, and sustainable travel practices aligned with Islamic values.
Menavigasi Pasar Modal Syariah: Pengaruh Komoditas, Makroekonomi, dan Mata Uang Kripto dalam Kerangka Keuangan Islam di Indonesia Didik Gunawan; Andri Soemitra; Isnaini Harahap
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.253

Abstract

This study examines the dynamic interaction of commodity prices (crude oil, gold, coal), macroeconomic indicators (exchange rates, inflation, interest rates), and cryptocurrencies (Bitcoin, Ethereum) on the Indonesian Islamic stock market, using the Jakarta Sharia Index (JII) as a benchmark. The research method employed a quantitative approach, with a Vector Error Correction Model (VECM) model with weekly data from 2018 to 2024. This study found that crude oil and coal prices have a positive effect on the JII in the short term, while gold acts as a safe haven asset with a negative correlation. Exchange rate depreciation and inflation negatively impact the JII, and interest rates have an indirect effect. Cryptocurrencies exhibit a weak correlation, offer diversification potential but raise Sharia compliance concerns due to speculative risks. These findings contribute to the understanding of the impact of global markets on Islamic investment and provide information to policymakers and investors in aligning strategies with the principles of maqasid Sharia.
Co-Authors , Samrin Abdul Hakim Abrar, Muhammad Farid Ade Irma Yukyta Ilham Adha, Raju Adnan Ahmed Usmani, Sheikh Ahmad Fuadi Ahmad Mu'arif Pohan Ahmad Qorib Ahmadi Bi Rahmani, Noor Aida Ulviani Nst Akbar, Rohid Amelia Putri Adinda Aminah Lubis Amini, Salisa Amsari, Syahrul Andri Soemitra Andri Soemitra Andri Soemitra Anggara, Windu Anggriany, Juni Anisa Mawaddah Nst Anriza Witi Nasution Apprila Natasya Br Surbakti Aqwa Naser Daulay Arif Muhammad Tanjung Arifin Fauzi Lubis Arifin, Rahman Arnadila Dwi Syahputri Arsyadona Arsyadona Asmuni Asmuni Asmuni Asmuni Asmuni Asriadi, Ari Atika Atika Atika Atika Atika Atika Ayu Annisa Fikra Azhari Akmal Tarigan Azhari, Farah Indah B Syarbani Tanjung, Ahmad Muhaisin Bakia Sarmita Utari Siregar Basmaida Waty Tambusay Batubara, Aisyah Norma Ruslita Batubara, Maryam Boy Uli Kirana Situmorang Br. Lumban Tobing, Fanny Asyifa Bunga Dwi Fani Ritonga Cahyanti, Sri Chairina Chairina Chairina Chairina Chudriana Putri, Rafika Chuzaimah Batubara Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Cindy Clara Afifah Dalimunthe, Muhammad Yunus Daulay, Ahmad Harun DAYU, Wulan Devita Dharma, Budi Didik Gunawan Dina Anzani Dita Zakia Rahmah Siahaan Dita Zakia Rahmah Siahaan Dwika, Galuh Citra Sukma Eli Sugiarto Elizar Sinambela Ella Ariska Ema Khairani Eni Saputri Ernida Siregar Esma Cetin Fadhillah Insani Faizatun Nisa Fatma Wati Fauzan , M. Fauzi Aris Lubis Fitri Kurniawati Fitrianingsih Fitrianingsih Frida Yanti Sirait Hakim Sitompul, Muhammad Hannum, Misbah Harahap, Ade Khadijatul Z Harahap, Muhammad Arfan Harahap, Muhammad Ikhsan Harahap, Pangeran Hasibuan, Ismi Khoiriah Hasibuan, Siti Rama Haura Hazima Hazima, Haura Hendra Hendra Hernawaty Hidayat, Ryan Hijja Mardhiya Nasution Hilmiatus Sahla Hus Diana Hutagalung, Muhammad Wandisyah R I Ketut Suada Ihsaniyah Limbong Ika Darma Yuni Ika Ramadhani Panjaitan Imahda Khoiri Furqon Imsar Imsar Imsar Imsar, Imsar Inayah Siregar, Hilyati Indah Ussania Indra Mualim Hasibuan Indradewa, Rhian Insani, Fadhillah Iqbal Fahri Tobing Irawan, Harry Ismul Fakhri Lubis Jhon Lenon Jihan Karina Putri Juliana Nasution Juliana Nasution Kamil, Muhammad Raihan Kamilah Kaswinata Kaswinata, Kaswinata Khafifah Parawansa Khairina Tambunan Khairina Tambunan Kusmilawaty, Kusmilawaty Layyinatus Shifah Lenny Menara Sari Saragih Lia Vebrina Siregar Lisa Anggi Nauli Siregar M Ridwan M, Ridwan M. Irvan Fahrul Sitorus M. Rio Fani M. Satrio Al Ridho M. Shabri Abd. Majid M. Shabri Abd. Majid Madjid, Shabri Abdul Mailin, Mailin Maisya Chairunysa, Fadia Majid, M. Shabri Abd Manaf, Muhammad Firdaus Bin Abdul Manarung, Saprinal Manik, Raudah Uci Mayasari Marliyah Marliyah Marliyah, Marliyah Marliyah, Marliyah Marlya Fatira AK Marwah Auliyani Marzuti Isra Maulana Lubis, Rafli Maulida Marpaung Maulidina Raseuky Mawawi, Zuhrinal Maysara Hapni Tanjung Melisa Syafitri Amalia Mhd Primadona Mhd Syukur Sihombing Mohammad Yusuf, Mohammad Muhammad Adam Muhammad Arfan Harahap Muhammad Azizi Akbar Lubis Muhammad Dzaki Abdillah Muhammad Habibi Siregar Muhammad Ikhsan Harahap Muhammad Ikhsan Harahap Muhammad Indra Pratama Muhammad Lathief Ilhamy Nasution Muhammad Munawir Pohan Muhammad Ramadhan Muhammad Ridho Muhammad Ridwan Muhammad Ridwan Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Tanjung, Arif Muhammad Yafiz, Muhammad Muhammad Yusuf Mulyana Fitri Mustapa  Khamal  Rokan Mustopa Kamal Rokan Mutthaqin, Muhammad Satrya Nabil Shawab Nabillah, Nur Nahulae, Leni Lastrian Nasution, Ade Irma sofyan Nasution, Annio Indah Lestari Nasution, Arfiany Sepyanty Putri Nasution, Juliana Nasution, Rizka Nasution, Wahyuni Br. Nasution, Zena Aini Natari Manik Manik, Febriyani Nawawi, Zuhrinal M Nina Amanda Nindya Azzahra Novaliani Agustin, Dwi Novita Octavia Novita Sari Nur Ahmadi Bi Rahmani Nur Nafisah Nurbaiti Nurbaiti, Nurbaiti Nurhadiah NURHALIMAH LUBIS Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nuri Aslami Nurlaila Nurlaila Nurlaila Nurlaila, N Nurul Annisa Nurul Hasanah Syah Nurul Jannah Nurul Rafiqoh Lubis Nurul Tri Amanda Padillah, Fahmil Pangeran Harahap Patma Wati Primastuty, Pinny Purba, Hana Ayunda Purba, Na'imi Salwa Putri Nandita Putro, Sampurno Rafika Chudriana putri Rafli Maulana Lubis Rahma, Tri Inda Fadhila Rahmad Azahar Siregar Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Raihanah Daulay Raju Adha Rangkuti, Sari Jamila Rani Febriyanni Raseuky, Maulidina Reni Dwijaya Reni Hermila Hasibuan Ria Armayani Hasibuan Ridho Erianto Rika Surianto Zalukhu Rika Surianto Zalukhu Rika Utari Rika Utari Ririn, Chairin Hafnifa Rispan Rispan Riza Rasyid Al-Aufa Siagian Rizka Adlia Yuannisa Rizka Nasution Rizkan Polem, T. Rodhiatul Aslamah Meuraxa Samsudin Saparuddin Harahap Saparuddin Siregar SAPARUDDIN SIREGAR Saragih, Fitriani Sari Purnama Zein Lubis SARWOTO SARWOTO Sarwoto Sarwoto, Sarwoto Satrya Mutthaqin Shawab, Nabil Sihombing, Mhd. Syukur Silalahi, Purnama Ramadani Simanullang, Ainil Harnita Siregar, Hilyati Inayah Siregar, Hilyati Inayah Siregar, Tetty Handayani Siti Aisyah Siti Aisyah Siti Kadariah Siti Marpuah Siti Marpuah, Siti Siti Nurojiyah Soemitra, Andrew Sri Indah Pertiwi Sri Nurul Hasanah Sri Sudiarti sri sudiarti Sri Sudiarti Sri Wahyuni Suherman Saragih Sukiati Sukiati Sukiman Sukiman Sukiman Sukiman Syahfitri, Rizky Ananda Syahputra Barus, Dana Syahputra, Angga Syahriza , Rahmi Syahrul Amsari Tambunan, Khairina Tambusay, Basmaida Waty Tanjung, Ahmad Fuadi Tanjung, Maysara Hapni Tazkia Ayu Alharani.YS Tsamara Balqis Tsamara Balqis Ulfa, Nadia Ummu Khoirotun Nisfah Venny Fraya Hartin Nst Wahyu Syarvina Waizul Qarni Wanda Hamidah Windu Anggara Windu Anggara Windu Anggara Wulan Dayu Yafiz, Muhammad Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yenni Samri Nasution Yuannisa, Rizka Adlia Yukyta Ilham, Ade Irma Yuni, Ika Darma Yustika, Wida Zakiah Zakiah Zalukhu, Rika Surianto Zuhrinal M. Nawawi