Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

5.028

P-Index

This Author published in this journals

All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Aghniya: Jurnal Ekonomi Islam AL-FALAH : Journal of Islamic Economics Journal Of Islamic Social Finance Management JIFTECH: Journal Of Islamic Financial Technology INASJIF Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan Wealth: Journal of Islamic Banking and Finance Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman

Lubis, Delima Sari

UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Author-ID : 2489773

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

Published : 40 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Efektivitas Kontribusi Ekonomi Islam Dalam Menghadapi Pandemi Virus Corona-19 Yuli Rahmadani Harahap; Delima Sari Lubis; Aliman Syahuri Zein
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Abstract The corona virus pandemic -19 has had a negative impact on the global economy, including Indonesia. Indonesia's economic growth is predicted to be minus 0.4%. The application of physical distancing has reduced the people's economic activity, resulting in a decrease in Aggregate Supply, which has an impact on decreasing production which can damage the smooth running of the market mechanism. This study aims to identify the appropriate contribution of Islamic economic philanthropy in the face of a pandemic. This research is a qualitative research using literature study. The research concludes that there are several contributions from Islamic economic philanthropy that are effective in overcoming the pandemic. These contributions are first, optimization of the application of social finance (distribution of ZIS funds, development of waqf fund-based infrastructure, guidance and assistance to MSMEs through qardhul hasan loans). Second, the development of Islamic financial technology for online market players to comply with sharia regulations. Keyword : Pandemic, Philanthropy, Social Finance, Financial Finance

Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109 Abdul Hakim Siregar; Ikhwanuddin Harahap; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractCash receipts from zakat and infaq funds will increase zakat and infaq / alms funds, and the distribution of zakat funds will reduce the cash of zakat and infaq funds, which is called the double entry recording system, while the recording carried out by BAZNAS Tapanuli Selatan only applies the method single entry, the recording system is indeed simple and easy to understand, but it cannot produce complete financial reports, it is difficult to find errors that occur and difficult to control. BAZNAS Tapanuli Selatan has not fully implemented PSAK 109 in South Tapanuli BAZNAS. BAZNAS Tapanuli Selatan has implemented part of PSAK 109 in the financial statements and the information required in PSAK 109 in BAZNAS's financial statements can be found but there are still a series of BAZNAS financial reports that have not been owned based on the PSAK reference, namely Cash Flow Statements and Notes to Financial Statements. Keyword : Zakah, PSAK 109, BAZNAS

Literasi Zakat Hasil Perkebunan Kelapa Sawit Nora Septini Harahap; Zulaika Matondang; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

ABSTRACT South Labuhanbatu Regency is one of the largest fresh fruit bunch producing areas in Indonesia with the majority of the population being Muslim, so South Labuhanbatu Regency should have a large zakat potential for oil palm plantations in South Labuhanbatu Regency. Apparently, not in line with the expectations that occur in the field with the low level of literacy among oil palm farmers, causing delays in the distribution of zakat funds that should be paid annually, this makes zakat on plantation products or commonly referred to as zakat on assets still taboo among the people of Labuhanbatu district. South especially oil palm farmers. This should be a concern for everyone considering that zakat is not only a pillar of Islam that must be implemented, but zakat is also one of the most effective poverty alleviation instruments by developing productive zakat for the poor and needy. The zakat institution, BASNAZ, in South Labuhanbatu Regency, should take a look at this and take concrete actions in increasing zakat literacy for oil palm plantations in South Labuhanbatu Regency. Keywords: Literacy, Zakat, BAZNAS ABSTRAK Kabupaten Labuhanbatu Selatan merupakan salah satu daerah penghasil tandan buah segar terbesar di Indonesia dengan mayoritas penduduk beragama muslim, dengan begitu seharusnya kabupaten Labuhanbatu Selatan memiliki Potensi zakat perkebunan kelapa sawit yang besar di kabupaten Labuhanbatu Selatan. Ternyata, tidak sejalan dengan ekspetasi yang terjadi di lapangan dengan rendahnya tingkat literasi di kalangan para petani kelapa sawit menjadikan tersendatnya penyaluran dana zakat yang seharusnya ditunaikan setiap tahunnya, hal tersebut menjadikan zakat hasil perkebunan atau biasa disebut dengan zakat harta masih tabu di kalangan masyarakat kabupaten Labuhanbatu Selatan terutama para petani kelapa sawit. Sudah seharusnya hal ini menjadi perhatian setiap kalangan mengingat bahsanya zakat tidak hanya merupakan rukun islam yang wajib dilaksanakan namun, zakat juga merupakan slah satu instrument pengentas kemiskinan yang paling ampuh dengan mengembangkan zakat produktif pada kalangan fakir dan miskin. Sudah seharusnya lembaga zakat BASNAZ kabupaten Labuhanbatu Selatan melirik hal tersebut dan melakukan aksi nyata dalam meningkatkan literasi zakat perkebunan kelapa sawit di Kabupaten Labuhanbatu Selatan. Kata Kunci: Literasi, Zakat, BAZNAS

Potensi Pendirian Baitul Maal Wat Tamwil (BMT) Kecamatan Batang Angkola Kebupaten Tapanuli Selatan Mardia Khairani; Fatahuddin Aziz Siregar; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Abstract The presence of BMT as a microfinance institution is very much needed by the community, because most people become micro-entrepreneurs, so with this encouragement, researchers are interested in researching the potential for establishing BMT, namely in Hutatonga Village, Batang Angkola District, South Tapanuli Regency because there are no financial institutions in that area yet. using sharia principles. While the purpose of this study was to determine the potential for establishing BMT in Hutatonga Village, Batang Angkola District, South Tapanuli Regency. This research is a descriptive qualitative research type, and to collect the required data used data collection instruments consisting of interviews conducted directly with informants. The results showed that the Hutatonga Village had the potential to establish BMTs. This potential is that there are strengths in the establishment of BMTs in the Hutatonga village, namely the process of establishing them is easy, provides benefits, has reach to small businesses and the weakness is that they are not yet popular among the community, human resources are still weak, the systems and procedures that regulate are not standardized. Keywords: Potential, BMT, SWOT

Analisis Efektivitas Dana Zakat dalam Peningkatan Pendapatan Usaha Mustahik di Kabupaten Padang Lawas Jogina Santi Siregar; Delima Sari Lubis; Rini Hayati Lubis
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

ABSTRACT BAZNAS Padang Lawas Regency has distributed productive zakat funds to mustahiq and utilized zakat for business capital, but productive zakat funds have not been effective in increasing mustahiq's business income. This study aims to determine how the distribution of productive zakat funds, the utilization of productive zakat funds and the effectiveness of zakat funds in increasing mustahiq business income in Padang Lawas Regency. This study uses a descriptive qualitative approach with field research (field research). The results of this study indicate that economic development in increasing mustahiq business income in Padang Lawas Regency has not been effective in its implementation, from the four indicators used, namely targeting accuracy, program socialization, program monitoring and program objectives. Only indicators of target accuracy have been effective. This is due to poor monitoring from BAZNAS and non-existent assistance, lack of human resources, lack of mustahiq knowledge about zakat utilization and mustahik's lack of responsibility in managing their business after being given productive zakat funds. Keywords : Productive Zakat, Effectiveness, Mustahiq ABSTRAK BAZNAS Kabupaten Padang Lawas sudah menyalurkan dana zakat produktif kepada mustahik dan mendayagunakan zakat untuk modal usaha namun dana zakat produktif belum efektif dalam peningkatan pendapatan usaha mustahik. Penelitian ini bertujuan untuk mengetahui bagaimana penyaluran dana zakat produktif, pendayagunaan dana zakat produktif dan efektivitas dana zakat dalam peningkatan pendapatan usaha mustahik di Kabupaten Padang Lawas. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan penelitian lapangan (field Reseach). Hasil penelitian ini menunjukkan pengembangan ekonomi dalam peningkatan pendapatan usaha mustahik di Kabupaten Padang Lawas dalam pelaksanaannya belum efektif, dari empat indikator yang digunakan yaitu ketepatan sasaran, sosialisasi program, pemantauan program dan tujuan program. Hanya indikator ketepatan sasaran yang sudah efektif. Hal ini disebabkan pemantauan dari pihak BAZNAS yang kurang lancar serta pendampingan yang tidak ada, sumber daya manusia yang kurang, pengetahuan mustahik yang kurang tentang pemanfaatan zakat dan kurangnya tanggung jawab mustahik dalam mengelola usahanya setelah diberikan dana zakat produktif. Kata Kunci : Zakat Produktif, Efektivitas, Mustahik

Digitalisasi Pemberdayaan Ekonomi Mustahiq Berbasis Zakat Produktif Annida Karima Sovia; Delima Sari Lubis; Aliman Syahuri Zein
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Abstract Poverty is a social problem that requires effective and sustainable management. Many parties have made various efforts to overcome poverty. However, the poverty reduction model built tends to only use a charitable approach (generosity). So that it only creates a sense of dependence on aid, without creating a productive spirit for the poor. Therefore, in facing the times, it is necessary to digitize the correct mustahiq economic empowerment model. The type of research used is in the form of field research with qualitative methods. The study concludes that the proper digitalization of the mustahiq economic empowerment model can be carried out in a creative productive manner, namely the distribution of zakat that cannot be directly used or spent by the mustahiq. So that its possible use will have an economic impact on mustahiq with guidance and assistance through digital technology. Keywords: Digitalization, Empowerment, Mustahiq, Productive

Effectiveness of Islamic Economic Contribution Post Pandemic Delima Sari Lubis; Aliman Syahuri Zein; Nur Mutiah; Nurul Qosimah Siregar; Walidah Izzah Nabila
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 2 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i2.6521

Abstrak Pandemi virus corona-19 memberikan dampak negatif bagi perekonomian global, termasuk Indonesia. Pertumbuhan ekonomi Indonesia diprediksi minus 0,4%. Penerapan physical distancing telah mengurangi aktivitas ekonomi masyarakat sehingga terjadi penurunan penawaran agregat yang berdampak pada penurunan produksi. Dari sisi penawaran dan permintaan, Work From Home berdampak pada penurunan Permintaan Agregat, sehingga produksi menurun. Hal itu akan semakin merusak kelancaran mekanisme pasar. Ketika sektor ekonomi riil terganggu, krisis akan dirasakan secara merata oleh seluruh lapisan masyarakat, sehingga berdampak pada sektor keuangan. Kajian ini bertujuan untuk mengidentifikasi kontribusi filantropi ekonomi Islam yang tepat dalam menghadapi pandemi. Penelitian ini merupakan penelitian kualitatif dengan menggunakan studi literatur. Riset menyimpulkan bahwa ada beberapa kontribusi filantropi ekonomi Islam yang efektif dalam mengatasi pandemi. Kontribusi tersebut pertama, optimalisasi penerapan keuangan sosial (penyaluran dana ZIS, pengembangan infrastruktur berbasis wakaf, pembinaan dan pendampingan UMKM melalui pinjaman qardhulhasan). Kedua, pengembangan teknologi keuangan syariah bagi pelaku pasar online agar sesuai dengan ketentuan syariah Abstract The corona virus pandemic-19 had a negative impact on the global economy, including Indonesia. Indonesia's economic growth is predicted to be minus 0.4%. The application of physical distancing has reduced people's economic activity, resulting in a decrease in aggregate supply, which has an impact on decreasing production. From a supply and demand perspective, Work From Home results in a decrease in the Aggregate Demand, so that production decreases. This study aims to identify the appropriate contribution of Islamic economic philanthropy in the face of a pandemic. The research concludes that there are several contributions from Islamic economic philanthropy that are effective in overcoming the pandemic. These contributions are first, optimization of the application of social finance (distribution of ZIS funds, development of waqf-based infrastructure, guidance and assistance to SMME through qardhulhasan loans). Second, the development of Islamic financial technology for online market players to comply with sharia regulations.

KONTROVERSI HUKUM PEGADAIAN SYARIAH Delima Sari Lubis
Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan Vol 3, No 2 (2017)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/almaqasid.v3i2.1465

Pawn is a covenant debts, where people are owed will pawn the goods as collateral for the debt. In general, scholars have agreed that the pawn is permissible. The existence of syariah pawn has juridical implications on the economic development of sharia in Indonesia. Thus, the prospect of sharia pawnshops forward very unusual, because the response of the people are very nice. But in practice sharia pawnshops are some things that are still disputed by several parties, among others; First, sharia pawning not completely remove the system of interest, but rather change the flowers to save costs on the basis of Ijarah contract (service fee). secondly , the rules on product qardh Bank Indonesia backed gold, it is feared will be a trigger speculation practices. Both of these things would be avoided if there is a good cooperation of the various parties involved, both the mortgage, practitioners, economists Islam , businesses and government. So the practice of sharia pawnshops really in accordance with the rules of Islam

STRATEGI DISTRIBUSI ZAKAT PRODUKTIF DALAM MENINGKATKAN USAHA MUSTAHIQ TAPANULI SELATAN Zul Ardi Hasibuan; Delima Sari Lubis; Aliman Syahuri Zein
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6383

Persoalan penelitian ini mengarah pada pendistribusian dana zakat produktif kepada mustahiq di Tapanuli Selatan yang ketika zakat tersebut di distribusikan belum dapat memenuhi tujuan zakat produktif tersebut disalurkan yaitu meningkatkan usaha para mustahiq dan mengharapkan agar para mustahiq zakat produktif tersebut tidak selamanya menjadi mustahiq akan tetapi kelak dapat menjadi seorang muzakki.Jenis penelitian ini adalah penelitian mixed methods (Penelitian kombinasi) yaitu penelitian yang menggabungkan antara metode kualitatif dan metode kuantatif dengan menggunakan pendekatan Analytical Network Process (ANP) yang digunakan untuk menemukan prioritas permasalahan dan solusi dalam pendistribusian dana zakat prouktif di Tapanuli Selatan . Sumber data pada penelitian ini diperoleh dari beberapa tahapan yaitu dengan melakukan wawancara mendalam (Indepth Interview) dengan pakar akademisi dan juga praktisi. Selanjutnya membentuk jaringan ANP dengan menggunakan Software Super Decision dan diakhiri dengan penentuan prioritas masalah dan solusi.Adapun hasil penelitian ini menunjukkan bahwa pendistribusian dana zakat produktif untuk meningkatkan usaha mustahiq tapanuli selatan belum berjalan secara efektif, dimana terdapat beberapa masalah diantaranya masalah BAZNAS, Mustahiq, dan Pemerintah. Untuk solusi dalam menyelesaikan permasalahan tersebut yaitu dimana para Informan sepakat bahwa BAZNAS harus melakukan edukasi dan pendampingan kepada para mustahiq zakat produktif supaya usaha mereka dapat berkembang.Kata Kunci: Zakat Produktif, Distribusi, BAZNAS, Super Decision, Analytical Network Proces (ANP)

FAKTOR PENENTU KEPUTUSAN PEMBELIAN MAKANAN HALAL DI DESA TAMBANGAN TONGA Amarullah Lubis; Delima Sari Lubis; Adanan Murroh
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6491

Konsumsi dalam agama menjadi persoalan penting sebab konsumsi diatur dalam agama. Namun tingkat kehalalan yang dikonsumsi tidak diperhatikan. Adapun yang menjadi rumusan masalah dalam penelitian ini adalah bagaimana faktor budaya, faktor sosial dan faktor pribadi mempengaruhi keputusan pembelian makanan halal di Desa Tambangan Tonga.Penelitian ini menggunakan jenis penelitian kuantitatif yang bersifat deskriptif, dengan metode pendekatan kuantitatif yang menjadi faktor penentu keputusan pembelian makanan halal di Desa Tambangan Tonga. Subjek penelitian berjumlah 88 orang. Instrument pengumpulan data terdiri dari observasi, angket dan dokumentasi dari lapangan. Analisis data dengan menggunakan analisis faktor dan metode analisis faktor.Hasil penelitian menunjukkan bahwa faktor budaya, sosial dan faktor pribadi berpengaruh terhadap keputusan pembelian makanan halal di Desa Tambangan Tonga. Dan berdasarkan nilai eigenvalues menunjukkan bahwa jumlah angka eigenvalues untuk variabel faktor budaya, faktor sosial, faktor pribadi masing-masing faktor memiliki nilai korelasi eigenvalues yang bisa dijadikan indikator sebagai faktor dengan kriteria bahwa angka dibawah 1 tidak digunakan. Kata Kunci : Faktor Budaya, Faktor Sosial, Faktor Pribadi, Keputusan Pembelian

Co-Authors Abdul Hakim Siregar Abdul Hanafi Harahap Adanan Murroh Amarullah Lubis Annida Karima Sovia Arti Damisa Aulia, Nurhikmah ayu lestary, ayu Damri Batubara Daulay, Putri Bunga Meiliana Dewi Purnama Sari Febrida Khairani Hamni Fadlilah Nasution Harahap, Adelianna Rahmawati Harahap, Enni Eriani Harahap, Monica Ikhwanuddin Harahap Jogina Santi Siregar Juliansyah Silitonga Lubis, Maharani Annisa M FAUZAN Mardia Khairani Matondang, Zulaikha Napitupulu, Rodame Monitorir Nasution, Asmita Mardiana Nasution, Riza Ummi Nisa Brt, Ainun Nofinawati Nofinawati, Nofinawati Nora Septini Harahap Nur Mutiah Nuraisyah Nuraisyah Nurul Qosimah Siregar Paisal Rahmat Rini Hayati Rodame Monitorir Napitupulu Sari, Cici Prawita Siregar, Fatahuddin Aziz Siregar, Hera Rusliani Siregar, Nurhayani Siregar, Putri Handayani Sulistia, Yulva Walidah Izzah Nabila Yuli Rahmadani Harahap Zein, Aliman Syahuri Zul Ardi Hasibuan Zulaika Matondang

Title

Found 40 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 40 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 40 Documents
Search