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PARADOKS IMPLEMENTASI EKONOMI ISLAM DI NEGARA-NEGARA MUSLIM: INTEGRASI NILAI TAWAKKAL DAN IKHTIAR Nasution, Asmita Mardiana; Sari, Cici Prawita; Siregar, Putri Handayani; Lubis, Delima Sari
Indonesian Scientific Journal of Islamic Finance Vol 3 No 2 (2025): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i2.11210

The Islamic economic system is widely promoted in Muslim-majority countries as a comprehensive alternative to capitalism and socialism. However, its practical implementation often reveals a paradox: while Islamic values such as tawakkal (trust in God) and ikhtiar (human effort) are central to the theology of Islamic economics, they are rarely embedded in institutional and policy frameworks. This study aims to explore this paradox by analyzing the integration of tawakkal and ikhtiar within the economic governance structures of Muslim countries. Drawing on a qualitative literature review, the research identifies key obstacles including weak institutional capacity, low public literacy, and a symbolic adoption of Islamic financial instruments. The theoretical foundation is based on maqāṣid al-sharīʿah, which supports a balance between spiritual trust and rational action. The findings reveal that Islamic economic policies remain largely cosmetic, lacking systemic mechanisms to actualize these spiritual-economic values. Moreover, the integration of tawakkal and ikhtiar has not been adequately addressed in fiscal or monetary policy design. This study contributes a conceptual framework for rethinking Islamic economic policy with authentic value integration and highlights the urgent need for institutional reform, policy alignment, and educational strategies that embed ethical-spiritual dimensions into economic development.

Pengaruh Literasi Keuangan, Inklusi Keuangan dan Akses Permodalan Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah Lestary, Ayu; Lubis, Delima Sari; Daulay, Putri Bunga Meiliana
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 4, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v4i1.15004

Permasalahan kinerja keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) umumnya berkaitan dengan minimnya kemampuan manajemen dalam pengelolaan modal kerja, yang menyebabkan kesulitan dalam pengukuran kinerja keuangan. Beberapa faktor yang mempengaruhi kinerja keuangan Usaha Mikro Kecil dan Menengah antara lain kualitas laporan keuangan, literasi keuangan, inklusi keuangan dan Akses Permodalan. Tujuan penelitian ini untuk mengetahui apakah literasi keuangan, inklusi keuangan dan Akses Permodalan secara parsial dan simultan berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah. Pembahasan penelitian ini berkaitan dengan bidang ilmu kinerja keuangan Usaha Mikro Kecil dan Menengah sehubungan dengan teori yang mengatakan bahwa literasi keuangan berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah, inklusi keuangan berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah begitu juga dengan Akses Permodalan berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah. Penelitian ini merupakan penelitian kuantitatif. Instrumen pengumpulan data menggunakan angket dengan jumlah sampel 100 UMKM. Alat analisis yang digunakan adalah uji validitas, uji reliabilitas, analisis uji asumsi klasik, regresi linier berganda dan uji hipotesis. Hasil dari penelitian menunjukkan literasi keuangan (X1) berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah (Y). Variabel inklusi keuangan (X2) tidak berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah (Y). Variabel Akses Permodalan (X3) berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah (Y). Sedangakan secara bersama-sama (simultan) variabel literasi keuangan (X1), inklusi keuangan (X2) dan Akses Permodalan (X3) berpengaruh terhadap kinerja keuangan Usaha Mikro Kecil dan Menengah (Y). Kata Kunci: Literasi Keuangan, Inklusi Keuangan, Akses Permodalan, Kinerja Keuangan Usaha Mikro Kecil Dan Menengah

Strategi Optimalisasi Badan Usaha Milik Desa untuk Kesejahteraan Masyarakat di Desa Lumban Dolok Kabupaten Mandailing Natal Nuraisyah, Nuraisyah; Lubis, Delima Sari; Lubis, Rini Hayati
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 2, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v2i1.9403

BUMDes Sabian Bolak merupakan BUMDes yang terletak di Desa Lumban Dolok Kabupaten Madina, berdasarkan survei peneliti bahwasanya pendapatan BUMDes Sabian Bolak menurun dari tahun ketahun oleh karena itu Berdasarkan penjelasan diatas BUMDes Sabian Bolak, dalam kesejahteraan masyarakatnya kurang baik dan dalam pelaksanaan BUMDes Sabian Bolak belum berjalan dengan baik atau maksimal masih diperlukan inovasi dalam kegiatan usahanya supaya menarik masyarakat untuk ikut berpartisipasi dalam menjalankan usaha desa. Adapun tujuan peneliti untuk mengetahui strategi Optimalisasi Badan Usaha Milik Desa (BUMDes) untuk Meningkatkan Kesejahteraan Masyarakat didesa Lumban Dolok Kabupaten Mandailing Natal dan untuk mengetahui bagaimana pola pengelolaan Badan Usaha Milik Desa (BUMDes) untuk Meningkatkan Kesejahteraan Masyarakat di desa Lumban Dolok Kabupaten Mandailing Natal. Teori dalam penelitian ini berkaitan dengan Strategi pengoptimalisasian Badan Usaha Milik Desa yang dimana dengan strategi tersebut maka kita akan mengetahui apakah BUMDes tersebut berjalan dengan baik atau malah sebaliknya. Metode yang digunakan adalah Metode kualitatif oleh karena itu Landasan teori yang digunakan sebagai pedoman agar fokus penelitian konsisten dengan fakta di lapangan. Adapun prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang diamati. Hasil penelitian ini menunjukkan bahwa strategi pengoptimalisasian BUMDes Sabian Bolak masih belum berjalan dengan baik seperti musyawarah desa, pengawasan dan pemantauan BUMDes tidak lagi berjalan seperti yang diharapkan oleh pemerintah dan masyarakat desa, tujuan berdirinya BUMDes Sabian Bolak adalah untuk meningkatkan perekonomian desa, Mengoptimalkan aset desa agar bermanfaat untuk kesejahteraan desa tersebut, Memenuhi kebutuhan pertanian dan perkebunan masyarakat desa, Membuka lapangan pekerjaan, Mendukung upaya pemerintah desa dalam mewujudkan rencana pembangunan dalam bidang perekonomian dan menciptakan lapangan pekerjaan sehingga dapat mencapai tujuan masyarakat desa yang sejahtera, akan tetapi jika strategi belum dijalankan sesuai yang diharapkan maka kemajuan dan kesejahteraan masyarakat tidak akan terpenuhi Kata Kunci: BUMDes, Kesejahteraan, Optimalisas

Determinants of The Entrepreneur's Performance of Graduates Lubis, Delima Sari; Nasution, Hamni Fadlilah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10333

The aim of this researcher is to find out the factors that influence the entrepreneur's performance of graduates who choose business as a career. Is it due to socio-demographic factors (consisting of; age, gender, previous work, family background), attitudes (consisting of; autonomy/authority, economic challenges, self-realization, security and workload, avoid responsibility, social career, perceived behavioral control, subjective norms), contextual (consisting of; student participation in entrepreneurship education training, academic support, social support, environmental support, knowledge of entrepreneurship, independence of the entrepreneur). This research is quantitative research using primary data. The research results concluded that there were two factors that could be formed from the 15 variables analyzed. These factors are (1) Factor 1: Authority, Independence of the Entrepreneur, Social Support, Academic support, Entrepreneurship Training, Subjective Norms, Perceived Behavioral, Social Career, Avoid Responsibility, Security and Workload, Self-Realization, Economic Challenge. (2) factor 2, consisting of: Knowledge of Entrepreneurship, Environmental Support, Control, Perceived Behavioral

Causality Analysis and Cointegration Between Mudharabah Financing and Return On Assets In Sharia Business Units Year 2016-2019 Lubis, Delima Sari; Matondang, Zulaikha; Siregar, Hera Rusliani
Journal of Islamic Financial Technology Vol 1, No 1 (2022): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

In increasing profitability, Islamic banks can take advantage of productive assets in the form of financing. One of them is mudharabah financing, the higher the mudharabah financing , the higher the level of profitability of Islamic banks. However, based on data on mudharabah financing with return on assets obtained from the financial services authority, the amount of mudharabah financing always increases every year during the 2016-2019 period. Meanwhile, the percentage of return on assets decreased during that period. The purpose of this research is to find out whether the two variables influence each other or not . The research method is correlation analysis with data analysis techniques used, namely descriptive, normality test, stationary test, lag test, Granger causality test, cointegration test, vector autoregretion (VAR) model test, Impulse Response Function (IRF) test, and Variance Decomposition test. (VD) which is processed using Eviews 10. The results obtained from the causality test are that there is a one-way relationship between Mudharabah Financing and Return On Assets with a probability value of 0.0326 0.05 , but there is no causal relationship between Return On Assets and mudharabah financing.

Analisis Pengelolaan Zakat Dalam Meningkatkan Pembangunan Ekonomi Nasution, Riza Ummi; Batubara, Damri; Lubis, Delima Sari
Journal of Islamic Social Finance Management Vol 4, No 2 (2023): DESEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i2.10273

Pengelolaan zakat yang dilakukan secara benar, akan membawa dampak positif bagi kesejahteraan ummat. lembaga BAZNAS Kabupaten Labuhanbatu Selatan sudah lama berdiri seharusnya sudah dapat dirasakan oleh masyarakat peran dan fungsi lembaga tersebut. Pada kenyataannya, belum ada perubahan yang signifikan tentang peningkatan kesejahteraan masyarakat di Kabupaten Labuhanbatu Selatan. Penelitian ini menggunakan metode kualititif dengan sumber data yang digunakan adalah data primer dan data sekunder. Hasil penelitian ini adalah bahwa pengelolaan zakat di BAZNAS Kabupaten Labuhanbatu Selatan yaitu pengumpulan zakat dilakukan dua cara, yaitu datang langsung ke kantor BAZNAS dan ASN dipotong perbulannya melalui payroll system langsung sistem. Sedangkan pendistribusiannya mengarah kepada zakat produktif dan konsumtif. Pengelolaan zakat di BAZNAS Kabupaten Labuhanbatu Selatan masih belum efektif karena masih banyak program yang belum tercapai sesuai perencanaan awal. Seperti terdapat masalah dari segi pendayagunaan terdapat kendala di program pinjaman bantuan modal usaha, mustahik kurang transfaransi kondisi ekonominya kepada lembaga pengelolaan zakat, kurangnya pemantauan program, tidak sesuai perencanaan awal.

Penerapan Penyaluran Dana Zakat Pada BAZNAS Kabupaten Padang Lawas Utara Harahap, Monica; Lubis, Delima Sari; Lubis, Rini Hayati
Journal of Islamic Social Finance Management Vol 5, No 1 (2024): JANUARI - JUNI
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v5i1.10268

AbstractThe presence of BAZNAS North Padang Lawas Regency is one of the zakat management bodies in North Padang Lawas Regency which has a consumptive and productive fund distribution program, related to zakat assistance, the assistance provided is chosen collectively by the department. The discussion in this research relates, among other things, to zakat, the legal basis for zakat, the urgency and purpose of zakat, distribution of zakat, the function of zakat management, and utilization of zakat, as well as effectiveness. This type of research is qualitative research as a form of field research, namely research activities used to make observations and obtain data in the field, using data collection techniques in the form of observation, interviews and documentation. The results of the research explain that the implementation of the distribution of zakat funds implemented by Baznas in North Padang Lawas Regency basically includes several things, starting from collection, distribution, utilization to evaluation which refers to the Shari'a and the Law. The research results show that the distribution of Zakat funds has not been distributed effectively, where several problems include problems with BAZNAS, human resources and the government. Where BAZNAS in selecting mustahiq recipients of zakat assistance has not been effective and there is a lack of socialization. Meanwhile, human resources still lack knowledge in managing business capital zakat assistance, due to a lack of socialization and supervision from both BAZNAS and the government.Keywords : Implementation, Distribution, Zakat FundAbstrakKehadiran BAZNAS Kabupaten Padang Lawas Utara merupakan salah satu badan pengelola zakat di Kabupaten Padang Lawas Utara yang memiliki program penyaluran dana secara konsumtif dan produktif, terkait mengenai bantuan zakat, bantuan yang diberikan di pilih secara kolektif oleh dinas. Pembahasan dalam penelitian ini antara lain berkaitan dengan zakat, landasan hukum zakat, urgensi dan tujuan zakat, penyaluran zakat, fungsi pengelolaan zakat, dan pendayagunaan zakat, serta efektivitas. Jenis penelitian ini adalah penelitian kualitatif sebagai bentuk penelitian lapangan, yaitu kegiatan penelitian yang digunakan untuk mengadakan pengamatan dan memperoleh data di lapangan, dengan menggunakan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menjelaskan bahwa Implementasi penyaluran Dana zakat diterapkan Baznas Kabupaten Padang Lawas Utara pada dasarnya meliputi beberapa hal yaitu mulai dari pengumpulan pendistribusian pendayagunaan hingga evaluasi yang merujuk kepada syariat dan Undang-Undang. Hasil penelitian Menunjukkan bahwa penyaluran Dana Zakat belum disalurkan secara efektiv, dimana beberapa masalah diantaranya masalah BAZNAS, SDM, dan Pemerintah. Dimana BAZNAS dalam memilih mustahiq penerima bantuan zakat belum efektiv dan kurangnya sosialisasi. Sedangkan SDM masih sangat kurang pengetahuan dalam mengelola bantuan zakat modal usaha, karena kurangnya sosialisasi dan pengawasan baik dari BAZNAS maupun pemerintah.Kata Kunci : Implementasi, Penyaluran, Dana Zakat

Strategi Pengembangan Program Studi Manajemen Zakat dan Wakaf di Fakultas Ekonomi dan Bisnis Islam Sulistia, Yulva; Lubis, Delima Sari; Napitupulu, Rodame Monitorir
Journal of Islamic Social Finance Management Vol 3, No 1 (2022): JANUARI-JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

There has been a decrease in the number of students of the Zakat and Waqf Management study program from year to year, so a study was carried out which aims to find out how the Faculty of Islamic Economics and Business implements strategies to develop it. This type of research is a qualitative research, with the research subjects being students and the Head of the Zakat and Waqf Management Study Program as well as the Dean and Deputy Dean of the Faculty of Economics and Islamic Business. Samples were taken by purposive sampling technique. Data were collected using collection techniques taken from interviews, observations, documentation, and literature studies. The data analysis technique used in this study is the IFAS matrix, EFAS matrix, and SWOT matrix. The score obtained from the IFAS matrix has a total of 3.06, while the total score obtained from the EFAS matrix is 2.68. When viewed from the quadrant, the SWOT matrix shows the position in quadrant I with an aggressive strategy. The strategy that must be carried out is the S-O strategy, the results show that program studies provide a good brand image, provide knowledge and abilities to students, and establish cooperative relationships with related institutions and institutions that are able to provide scholarships for students. Keywords: SWOT Analysis, Zakat and Waqf Management, Strategy

Persepsi Pedagang Pasar Inpres Sadabuan Terhadap Baitul Mal Wat Tamwil (BMT) Insani Padangsidimpuan Sari, Dewi Purnama; Nofinawati, Nofinawati; Lubis, Delima Sari
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Inpres Sadabuan market traders in the city of Padangsidimpuan are indicated to have different perceptions of BMT Insani Padangsidimpuan. This study aims to determine the extent to which the Inpres market traders' perceptions of Baitul Mal Wat Tamwil (BMT) Insani Padangsidimpuan. The time of this research was carried out from October to July 2018 in the City of Padangsidimpuan. This type of research is qualitative research, the data source used by the researcher is primary data, namely the Inpres Sadabuan market traders, data collection techniques by interview, the data analysis technique of this research is to systematically search and compile data obtained from interviews, and field observations. The results of this study indicate that services at Insani Padangsidimpuan BMT can be said to be good with a figure of 70%, and BMT Insani Padangsidimpuan has a product based on the principles of Islamic law with a figure of 30%, and the traders' views on the financing procedure at BMT Insani Padangsidimpuan can be said to be easy with a figure of 90%. , and the profit at BMT Insani Padangsidimpuan can be said to be high at 80%.Key words: Perception, traders, and BMT Insani Padangsidimpuan.

Determinants of The Entrepreneur's Performance of Graduates Lubis, Delima Sari; Nasution, Hamni Fadlilah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10333

The aim of this researcher is to find out the factors that influence the entrepreneur's performance of graduates who choose business as a career. Is it due to socio-demographic factors (consisting of; age, gender, previous work, family background), attitudes (consisting of; autonomy/authority, economic challenges, self-realization, security and workload, avoid responsibility, social career, perceived behavioral control, subjective norms), contextual (consisting of; student participation in entrepreneurship education training, academic support, social support, environmental support, knowledge of entrepreneurship, independence of the entrepreneur). This research is quantitative research using primary data. The research results concluded that there were two factors that could be formed from the 15 variables analyzed. These factors are (1) Factor 1: Authority, Independence of the Entrepreneur, Social Support, Academic support, Entrepreneurship Training, Subjective Norms, Perceived Behavioral, Social Career, Avoid Responsibility, Security and Workload, Self-Realization, Economic Challenge. (2) factor 2, consisting of: Knowledge of Entrepreneurship, Environmental Support, Control, Perceived Behavioral

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