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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Akuntansi Kesatuan Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ilmiah METADATA JURNAL MANAJEMEN AKUNTANSI (JUMSI) Al-Iqtishod : Jurnal Ekonomi Syariah Journal Of Business, Finance, and Economics (JBFE) EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Hablum Minannas Governors Jurnal Ekonomika Manajemen Dan Bisnis Commodity : Jurnal Perbankan dan Keuangan Islam Innovative: Journal Of Social Science Research Triwikrama: Jurnal Ilmu Sosial Mutiara: Jurnal Penelitian dan Karya Ilmiah Student Research Journal JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)

Muhammad Syahbudi

Universitas Islam Negeri Sumatera Utara

Author-ID : 2489942

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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IMPLEMENTATION OF GOOD GOVERNANCE BUSINESS SHARIA (GGBS) IN ISLAMIC BANKING IN INDONESIA R. Juli Moertiono; Muhammad Syahbudi; Saparuddin Siregar
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.3355

In the development of Sharia banking with the merger of several Sharia Banks to become Bank Indonesia Shariah (BIS), is hoped that it can progress very rapidly, as is the case of Islamic banking in Indonesia which has grown significantly. The development of Sharia banking must be accompanied by good governance so that it is not only a tag line for Islamic financial institutions. The Standard Operating Procedure of Islamic banking must be carried out properly based on Sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33/ PBI 2009 concerning the Implementation of Sharia Business Governance (GGBS) for Sharia Commercial Banks (BUS/ Bank Umum Syariah) and Sharia Business Units (UUS/ Unit Usaha Syariah). The five principles are: Transparency, Accountability, Responsibility, Professionalism and Fairness or equality. GGBS is a banking management system designed to improve compliance with the prevailing moral ethics laws and regulations. According to Chapra, the implementation of Good Corporate Governance is a requirement for Sharia Banks to develop properly and in accordance with Sharia compliance. The implementation of GGBS in Sharia banking is expected to create a business that is healthy, conducive, transparent and efficient and a blessing.

Mewujudkan Masyarakat Yang Sadar Investasi Syariah (Studi Persepsi Masyarakat Kota Medan) Muhammad Syahbudi; Elida Elfi Barus
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 7, No 2 (2019)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v7i2.2183

AbstractInvestment is something that needs to be done, through investment in assets that are not owned. So that it can generate profits and benefit others. But the people of Medan City have a fairly high level of consumption. For this reason, there needs to be an awareness of the importance of investment, especially for Muslims. The fact states that the number of domestic capital market investors is still very minimal. This paper aims to determine the determinants of Islamic investment attractiveness in the city of Medan. The method used is descriptive statistical analysis, with primary data in the form of a questionnaire. Respondents were 100 people. Based on the results of the study concluded that the perception of the Medan City community towards sharia investment is quite good. Where the public can welcome the presence of Islamic financial institutions. The community feels that Islamic investment products have a wide variety, clearly halal, the benefits obtained are adjusted to the contract conducted and the profit sharing system is carried out openly. The reason why Medan City people invest in sharia products is safer, definitely halal, trustworthy and religious demands. AbstrakInvestasi merupakan hal perlu dilakukan, melalui investasi harta yang dimiliki tidak diam. Sehingga dapat menghasilkan keuntungan serta bermanfaat bagi orang lain. Namun masyarakat Kota Medan memiliki tingkat konsumsi yang cukup tinggi. Untuk itu, perlu adanya kesadaran akan pentingnya investasi, khususnya bagi ummat Islam. Fakta menyatakan bahwa jumlah investor pasar modal domestik masih sangat minim. Tulisan ini bertujuan untuk mengetahui faktor penentu daya tarik investasi syariah di Kota Medan. Metode yang digunakan adalah analisis statistik deskriptif, dengan data primer berupa kuesioner. Responden sebanyak 100 orang. Berdasarkan hasil penelitian disimpulkan bahwa persepsi masyarakat Kota Medan terhadap investasi syariah cukup baik. Dimana masyarakat dapat menyambut baik kehadiran lembaga-lembaga keuangan syariah. Masyarakat merasa bahwa produk investasi syariah memiliki banyak ragam, jelas kehalalannya, manfaat yang diperoleh disesuaikan dengan akad yang dilakukan dan sistem bagi hasil dilakukan secara terbuka. Alasan Masyarakat Kota Medan berinvestasi produk syariah adalah lebih aman, pasti halal, terpercaya dan tuntutan agama.

Pengaruh Faktor Prespektif BWI-SU Terhadap Peluang Peningkatan Dana Wakaf Produktif Di Sumatera Utara Muhammad Syahbudi; Irfah Alwainiy
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 2 | No. 2 | 2015
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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BWI-SU existence in waqf plays a very important for developing or not all waqf property. Nazhir assigned the duty to maintain and administer endowments objects, where this sense then in Indonesia developed into a group of persons or legal entities entrusted with the task to maintain and take care of charitable objects. In addition, Nazhir also have an obligation to maintain, develop and preserve the benefits from property for people who are entitled to get it, means that the function and malfunction of an waqf depending on Nazhir. This paper aims to determine the effect of the variable perspective of Nazhir namely managers in BWI SU against the odds increase endowment fund. The authors conducted a survey on the BWI SU. Sampling method used is convenience sampling method on 20 Nazhir or managers of waqf. Writer using multiple regression method. In this study the variable perspective endowment managers at BWI SU consists of professionalism, socialize, network and data base where these variables is the source of the increase in endowment funds. So the goal of the author that in order to maintain the professionalism, continue to socialize and build a network line and further increase in the application database.

STRATEGI PENGEMBANGAN PROGRAM STUDI AKUNTANSI SYARIAH DALAM MENINGKATKAN AKREDITASI Muhammad Syahbudi; Muhammad Arif
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 7, No 1 (2019)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

AbstrakThe purpose of this paper were to describe the profile of prodi sharia accounting, to analyze the strength, weakness, opportunies an threat by prodi sharia in developing study programs This paper wiil use descriptive research method. Data collected through observation, interview and documentation. Source data used is primary data, observation data from in depth interview ang focus group discussion(FGD) and secondary data.To analyze the development strategy courses sharia accounting faculty of economics and bussines islam State Islamic University od North Sumatera use methods SWOT sharpened with space analysis matrix approach. SWOT anaysis result indicate that teh course in quadrant aggresive because it had the opportunity and strength so that can take adventage of opportunities ang strength to the fullest. AbstrakTujuan dari penelitian ini adalah untuk menggambarkan profil akuntansi prodi syariah, untuk menganalisis kekuatan, kelemahan, peluang ancaman oleh prodi syariah dalam mengembangkan program studi. Penelitian ini menggunakan metode penelitian deskriptif. Data dikumpulkan melalui observasi, wawancara dan dokumentasi. Sumber data yang digunakan adalah data primer, data observasi dari wawancara mendalam dan diskusi kelompok terarah (FGD) dan data sekunder. Untuk menganalisis strategi pengembangan mata kuliah akuntansi syariah fakultas ekonomi dan bisnis islam Universitas Islam Negeri di Sumatera Utara menggunakan metode SWOT yang diasah dengan ruang pendekatan analisis matriks. Hasil analisis SWOT menunjukkan bahwa jalur dalam kuadran agresif memiliki peluang dan kekuatan sehingga dapat mengambil peluang dengan kekuatan penuh.

Perkembangan Pemikiran Ekonomi Islam Era Modern Amalia Ramadhani Suci Ardi; Indah Rayansi; Muhammad Syahbudi
Al-Iqtishod : Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): Al-Iqtishod: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/iqtis.v4i1.468

Pemikiran ekonomi Islam akan selalu berkembang sesuai dengan zamannya. Sehingga pemikiran ekonomi Islam saat ini dalam mengatasi permasalahan-permasalahan ekonomi akan selalu mengaitkan teknologi. Namun pada dasarnya semuanya berlandaskan prinsip-prinsip Islam yang berasal dari Al-Qur’an dan Sunnah. Adapun tujuan dari penelitian ini adalah untuk mengetahui bagaimana perkembangan pemikiran ekonomi Islam di zaman modern ini. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dan dalam pengumpulan datanya menggunakan teknik studi kepustakaan. Adapun hasil penelitian ini adalah pada zaman modern ini perkembangan pemikiran ekonomi ditandai dengan munculnya tempat pembelajaran dan pengembangan pemikiran ekonomi yang pada akhirnya mampu menciptakan sistem perekonomian yang telah berkembang di dunia sekarang ini, yaitu sistem kapitalis dan sistem campuran (mix). Perkembangan pemikiran ekonomi Islam Muhammad Abdul Mannan, Monzer Kahf, Nejatullah Siddiqi, dan Syed Nawab Haidar Naqvi saat ini semuanya berbasis teknologi dalam penyelesaian masalah ekonomi yang dilalui oleh masyarakat tetapi tidak lepas dari prinsip Islam yaitu berlandaskan Al-Qur’an dan Sunnah.

REVITALISASI PERANAN ORANG TUA TERHADAP PENDIDIKAN ISLAM ANAK SEKOLAH DASAR DAN KESEHATAN MASYARAKAT DI DESA BANGUN REJO KABUPATEN DELI SERDANG Muhammad syahbudi; Natasya Agustine Asali; Nurhayati Gultom; Sri Rahayu; Trie Ananda
Jurnal PKM Hablum Minannas Vol. 1 No. 2 (2022): Edisi Bulan Oktober 2022
Publisher : Jurnal PKM Hablum Minannas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.013 KB)

Masyarakat di Desa Bangun Rejo Tanjung Morawa Deli Serdang masih belum banyak memahami betapa pentingnya peran orang tua terhadap pendidikan islam pada anak SD dan kesehatannya. Sosialisasi peranan orang tua terhadap pendidikan islam anak SD dan kesehatan masyarakat di Desa Bangun Rejo dilakukan dalam rangka mengisi progja KKN UINSU 2022. Artikel bertujuan untuk bagaiamana revitalisasi peran orang tua terhadap pendidikan islam anak SD dan kesehatannya di Desa Bangun Rejo. Artikel ini menggunakan metode penelitian kualitatif dengan jenis studi kasus. Teknik pengumpulan data pada penelitian ini dengan wawancara, observasi dan dokumentasi. Hasil analisis bahwa pentingnya dorongan kedua Orangtua terhadap pendidikan serta kesehatan anak SD yang melandasi akan pola pikir serta rasa kepeduliannya terhadap perkembang pendidikan dan kesehatan anak, dan ini akan berlaku selama anak tumbuh menjadi dewasa dengan bimbingan yang sudah diberikan Orangtua sejak dini. Sosialisasi tersebut menunjukkan adanya perubahan yang signifikan dari peran kedua orang tua yang mulai peduli terhadap pendidikan islam dan kesehatan pada anaknya.

Analisis Perputaran Persediaan Dalam Meningkatkan Profitabilitas Pada PT.Charoen Pokphand Indonesia Tbk Yona Andreani; Nurlaila Nurlaila; Muhammad Syahbudi
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.

ECONOMIC ISLAMICITY: ANALYSIS FROM ISLAMICITY INDEX 2019 Amiur Nuruddin; Muhammad Syahbudi; Elida Elfi Barus
Jurnal Ilmiah METADATA Vol. 3 No. 1 (2021): Edisi bulan Januari 2021
Publisher : LPPM YPITI

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Artikel ini berawal dari penelitian Hossein Askari dkk dari tahun 2010, tahun 2016 dan tahun 2017 yang telah membandingkan negara-negara yang selama ini mengklaim negara Islam terutama Indonesia yang memiliki jumlah warga negara beridentitas Islam dari awal penelitiannya sampai tahun lalu 2019 dan dibandingkan dengan 2018 Indonesia berada di peringkat 64 naik menjadi 52 dibandingkan negara tetangga Malaysia naik di peringkat 30, Singapura naik peringkat 17 dan jauh dibawah Australia diperingkat 11 memiliki tingkat islamitas yang tinggi dan yang mengejutkan negara Hongkong indeks keseluruhannya di peringkat ke 26 namun di indeks ekonominya di peringkat 1, bila dilihat tingkat islamitasnya dengan mengukur empat indikator yaitu dengan merincinya pada tiga poin utama, yaitu landasan konseptual atau argumen yang digunakan untuk menjelaskan doktrin-doktrin yang digunakan dalam pengajaran Islam; metode pengukuran indeks, meliputi indikator pengukuran dan hasil indeks tingkat islamitas tersebut, di mana indikator-indikator yang digunakan dan diambil dalam al quran dan Hadis yang dijadikan pedoman dalam memproyeksikan dan menimbang kualitas keberislaman di 153 negara yang banyak dijadikan protes dan diskusi yang panjang hingga saat ini.

ANALISIS EFEKTIVITAS PENGELOLAAN DANA ZAKAT DALAM MENINGKATKAN KEMAMPUAN MASYARAKAT BERTAHAN HIDUP PADA MASA PANDEMI COVID-19 (STUDI PADA BAZNAS PROVINSI SUMATERA UTARA) Nurul Wafiq Azizah Nasution; Azhari Akmal Tarigan; Muhammad Syahbudi
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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This study aims to find out how effective the management of zakat funds is in improving people's ability to survive during the Covid-19 pandemic, and the efforts made to increase the effectiveness of zakat fund management during the Covid-19 pandemic. The research methodology used is qualitative research. The data collection technique used the interview and documentation method, namely conducting direct interviews with staff at BAZNAS North Sumatra Province and several mustahik who received zakat during the Covid-19 pandemic, then documenting the data obtained. The results of this study can be concluded that the management of zakat funds in BAZNAS of North Sumatra Province during the Covid-19 pandemic can be said to be effective, especially in terms of distribution, many people find it difficult to meet their basic needs because they are affected by the Covid pandemic and feel helped by the distribution of zakat funds. BAZNAS, North Sumatra Province, is one of the zakat institutions that plays a role in overcoming Covid-19 through the distribution of zakat from various programs, namely the North Sumatra Care Program, Healthy North Sumatra Development, Smart North Sumatra Development, prosperous North Sumatra Development, Taqwa North Sumatra Development Program, and we take care of Kyai. But in terms of collection, it is still not optimal where the amount of zakat realization is still far from its great potential, this is because there are still many Muslim communities who do not have the awareness to pay zakat in BAZNAS, North Sumatra Province.

Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Rajab Siregar; Nurlaila Nurlaila; Muhammad Syahbudi
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.

Co-Authors Ahmad Muhaisin B. Syarbaini Ahmad Ryasid Ahri Musalim Aisiyah Rahma Alfaqih Tariq Aziziy Hasibuan Amalia Ramadhani Suci Ardi Amiur Nuruddin Anggi Pratiwi Antin Kurnyasih Aqila Fadila Haya Malau Ardi Prayetno Arifin Fauzi Lubis Ayub Tambak Azhari Akmal Tarigan Dila Fahira Elida Elfi Barus Elida Elfi Barus Elsa Nur Habibi Fera Silvia Indah Khairunnisa Sihotang Indah Rayansi Irfah Alwainiy Isnaini Harahap Khairani Nisa Lukman Nasution Marwah Auliyani Maryam Batubara Maryam Batubara Muhammad Arif Muhammad Habibi Harahap Nanda Syafira Afriyani Nasution, Muhammad Irwan Padli Natasya Agustine Asali Nazlah Rachma Panggabean Nur Ahmadi Bu Rahmani Nurbaiti Nurbaiti Nurhayati Gultom Nurlaila Nurlaila Nurul Fadhillah Nurul Hasanah Nurul Wafiq Azizah Nasution R. Juli Moertiono Rafika Azwina Rahma Wulan Suci Nasution Rahmi Syahriza Rajab Siregar Ranah Santri Dongoran Reza Nurul Ichsan Rika Utari Riska Amaliah Rizky Febrian Saragih Rizky Padlan Saparuddin Siregar Sri Rahayu Suci Wulandari Sugianto Sugianto Trie Ananda Tuti Anggraini Yona Andreani

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