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All Journal Jurnal Akuntansi dan Pajak Jurnal Akta Publikauma : Jurnal Administrasi Publik Universitas Medan Area Owner : Riset dan Jurnal Akuntansi Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE)
Fatimah Zahara
Universitas Islam Negeri Sumatera Utara
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Sinergitas dan Kebijakan Pemerintah Terhadap Profesi Dalam Mencegah Kejahatan Pencucian Uang Fauziah Lubis; Fatimah Zahara
Publikauma : Jurnal Administrasi Publik Universitas Medan Area Vol 8, No 1 (2020): PUBLIKAUMA JUNI 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.779 KB) | DOI: 10.31289/publika.v8i1.3738

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan pola integritas dan kebijaan pemerintah dalam mencegah kejahatan pencucian uang. Kejahatan pencucian uang atau kejahatan pencucian uang (TPPU) adalah kejahatan Kerah Putih yang telah menarik perhatian dan keprihatinan luas di antara negara-negara termasuk Indonesia dan memerangi kejahatan pencucian uang. Metode penelitian ini adalah metode penelitian deskriptif kualitatif. Hasil penelitian menunjukkan bahwa bentuk sinergitas pemerintah dalam mencegah kejahatan pencucian uang yaitu dengan bekerjasama dengan aparat penegak hukum, akademisi,  masyarakat, tokoh-tokoh agama, professional dan PPATK, kemudian juga terdapat suatu kebijakan yang dilakukan pemerintah tertuang dalam Peraturan Pemerintah No. 43 tahun 2015 bahwa profesi diwajibkan untuk melaporkan kegiatan transaksi yang mencurigakan. Regulasi tersebut belum berlaku jika profesi mendapati adanya transaks seperti pembelian dan penjualan properti, pengelolaan uang, sekuritas, dan/atau produk layanan keuangan lainnya, manajemen rekening giro, rekening tabungan, dan akun sekuritas, operasi dan manajemen perusahaan; dan/atau pendirian, pembelian. Namun, demikian dengan adanya kekuatan kebijakan dan regulasi tersebut belum mampu untuk membendung eskalasi praktik pencucian uang, sehingga dibutuhkan integritas yang tinggi dalam menyelesaikan kejahatan tersebut baik oleh pemerintah, masyarakat, penegak hukum, tokoh-tokoh dan lainnya.
Peranan Mahasiswa dan Alumni dalam Mempertahankan Akreditasi A pada Prodi Hukum Ekonomi Syariah (Muamalah) Fakultas Syariah dan Hukum UINSU Medan Tetty Marlina Tarigan; Fatimah Zahara
MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Vol 5 (2021): Special Issue No. 1
Publisher : Prodi Pendidikan Sejarah Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mkd.v5i0.5433

Abstract

This article discusses the role of students and alumni in maintaining accreditation. This study uses a qualitative method with a historical approach. The role of students and alumni is very much needed in advancing and also maintaining the accreditation of the department. One of the forums that need to be fostered and developed its roles and functions and supported by its existence by the universities, especially in each study program, is the existence of associations in the form of alumni associations. Through professional alumni organization, various kinds of opportunities and opportunities will be well communicated.
Perubahan Ekonomi dan Sosial Keagamaan Selama Pandemi Covid-19 Pada Masyarakat Pesisir Pulau Simardan Windi Ramayanti; Nurhalija Sitompul; Rahmat Sulistio; Muhammad Eko Marpaung; Fatimah Zahara
MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Vol 5 (2021): Special Issue No. 1
Publisher : Prodi Pendidikan Sejarah Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mkd.v5i0.4130

Abstract

This study examines the changes that occurred during the economic and socio-religious Covid-19 pandemic in coastal communities in Pulau Simardan Village, Datuk Bandar Timur District, Tanjungbalai City.  The research method applied in this research is survey method with descriptive qualitative research.  Data was collected by interview and observation using purposive sampling technique, namely selecting informants such as BKM Mosque, Kelurahan staff and neighborhood heads. Snowball sampling technique was selecting respondents who were interviewed about changes in economic income and socio-religious interactions during the pandemic.  This study aims to obtain information about the changes that occurred during the Covid pandemic from an economic and socio-religious perspective in coastal communities.  The findings of the decline in income during the pandemic were motivated by a decrease in income, resulting in reduced people's purchasing power and difficulties in marketing goods with the implementation of the PSBB.  While socio-religious changes are sought for all activities from home and some religious activities are limited, such as regular recitation of mosque youth and morning cult studies at the Nurul Jalal Mosque.
Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan Fatimah Zahara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1086

Abstract

One of the influential factors in creating the value of a company is the disclosure of the company's environmental performance and financial performance. This study aims to analyze the effect of environmental performance disclosure to improve company performance in creating firm value. The population of this study are companies that are members of the Indonesian Sharia Stock Index (ISSI) from 2017 to 2021. The sample of this study was selected by purposive sampling method from companies listed on the Indonesian Sharia Stock Index (ISSI) in 2017-2021, so that the selected 17 companies that meet the criteria in the sample in this study. This research uses index scores from several checklist items related to the disclosure of carbon gas emissions to measure environmental performance. As for the financial performance variable, the researcher uses the financial ratio indicator, namely the profitability ratio (ROA) and for the firm value variable, the researcher uses the Tobin's Q formula. The researcher uses the path analysis method to analyze the effect of environmental performance in creating firm value which is mediated by the firm's performance variable. Based on the results of statistical tests, the results obtained that the disclosure of carbon gas emissions can improve company performance, especially financial performance, and company performance can increase company value as well. However, company performance does not mediate the effect of disclosure of carbon gas emissions on firm value. Keywords: Disclosure of Carbon Gas Emissions, ROA, Tobin's Q
Hukum Memberikan Rating dan Informasi yang Tidak Benar Perspektif Fatwa MUI No 24 Tahun 2017 pada Online Shop di Kota Medan Mutia Khalisah; Fatimah Zahara
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1870

Abstract

This study aims to comprehend the legal aspects related to providing inaccurate ratings and data according to the Fatwa MUI No. 24 of 2017 concerning online stores in the city of Medan. Several online business platforms like Shopi, Lazada, and Tokopedia offer rating and survey features visible to buyers. These ratings, usually represented by stars, and surveys reflect views or analyses of the service provided by the merchants. However, the presence of this evaluation feature can be detrimental to businesses if buyers give ratings and surveys that do not align with facts and lack clear reasons, even though the businesses have genuinely provided good customer service. The focus of this research is to analyze the legal aspects regarding the provision of inaccurate ratings and data that harm businesses, referring to the Fatwa MUI No. 24 of 2017 about online stores in the city of Medan. This study employs an exact juridical approach with an exploratory examination strategy that emphasizes valid investigation. The Fatwa explicitly highlights prohibited activities in web-based communication and entertainment for the Islamic community, including fraudulent actions, defamation, mutual insults, and threats.
Fiqh Munakahat Review on Divorce Caused by Parental Interference in Padang Lawas District Pahrur Rozi Hasibuan; Sahmiar Pulungan; Fatimah Zahara
JURNAL AKTA Vol 10, No 2 (2023): June 2023
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v10i2.33382

Abstract

Marriage is an act ordered by Allah and also recommended by the Prophet. Household stability and continuity of life between husband and wife are the main goals of marriage and this is very much taken into account by Islamic law. Carrying out married life does not require the possibility of divisions and disputes that cause the condition of the household to experience disharmony. It is phenomenal that more involvement by parents in the household will lead to dependency problems which always involve the parents and are not discussed beforehand between husband and wife, the existence of the family can sometimes be a problem in the household. So the relationship between in-laws and daughters-in-law often becomes a thorny relationship. This case will be studied from the Fiqh Munakahat legal review. Divorce based on the wishes of parents that occurs in the Padang Lawas community is not valid, because there are conditions and harmony that are not fulfilled. The will and willingness to carry out an action are the basis for taklif.
PROBLEMATIKA PELAKSANAAN AUDIT MUTU INTERNAL DI PERGURUAN TINGGI KEAGAMAAN ISLAM Tetty Marlina Tarigan; Fatimah Zahara
Research and Development Journal of Education Vol 9, No 2 (2023)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/rdje.v9i2.14968

Abstract

Penelitian ini berjudul Peranan Problematika Pelaksanaan Mutu Internal Di Perguruan Tinggi Keagamaan Islam Negeri. Penelitian ini merupakan hasil dari sebuah penelitian kualitatif, dengan menggunakan metode riset pengembangan perguruan tinggi. Data diperoleh dengan melakukan wawancara, observasi dan penelaahan dokumen. Objek penelitian ini adalah beberapa Perguruan Tinggi Islam Negeri, diantaranya ialah UIN Syarif Hidayatullah, UIN Sjech M. Djamil Djambek, UIN Syekh Ali Hasan Ahmad, dan STAIN Madina. Hasil penelitian yang peneliti peroleh bahwasanya UIN Syarif Hidayatullah Jakarta sudah menggunakan sistem Paper Less yang artinya semua data telah terkumpulkan di satu aplikasi. Aplikasi tersebut bernama SIQA (The System of Internal Quality Assurance) yakni sebagai sebuah sistem untuk digitalisasi dan analisis proses Audit Mutu Internal (AMI). Sedangkan Perguruan Tinggi Islam Negeri lainnya masih menggunakan sistem Hard Copy atau manual. Dan problematika yang peneliti temukan ialah bahwa di UIN Syarif pengembangan aplikasinya. Sedangkan problematika yang peneliti temukan di Perguruan Islam Negeri lainnya memiliki macam jenis problematikanya baik itu terkait tentang pelaksanaan AMI, problematika antara Audit dan Auditee, dan keseriusan dalam melaksanakannya.
Perlindungan Konsumen Terhadap Pembelian Sepeda Motor Baru Mengenai Kerusakan Rangka Esaf Ditinjau Dari Perspektif Ibnu Taimiyah dan Undang-Undang Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen Nila Rahmawati Lubis; Fatimah Zahara
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

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

Abstract

Motorcycle vehicles at this time are one of the primary vehicles used by the majority of people in daily activities. So that a motorcycle vehicle that is safe and suitable for use is a great hope of the community, especially in the frame which is the most important part of a vehicle. Lately cases that are rife in the community are damage to the eSAF frame resulting in broken and porous Honda brand vehicles, several incidents of broken motorcycles in the middle of the road, this is what attracts the author's attention to examine more deeply about what causes it and how Ibn Taymiyah's perspective and the Consumer Protection Law on this problem. This research is qualitative research with an empirical normative approach method using a type of research approach, namely library research. The results of this study show that there are rampant cases of damage to Honda motorcycle frames because they use eSAF type frames that are not good from previous types of frames, while from AHM explained that every product they market has been checked and is suitable for use. According to Ibn Taymiyyah in the principle of buying and selling is not justified this practice, because the frame is in the vehicle and not visible, there should be liability for damage suffered by consumers. And in terms of consumer protection, precisely in article 7 letters a-g has not been effectively applied in this broken frame problem
The Concept of Justice in the Distribution of Inheritance from the Perspective of Islamic Legal Philosophy Fatimah Zahara; Syahrini Harahap
JURNAL AKTA Vol 10, No 1 (2023): March 2023
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v10i1.34012

Abstract

This paper aims to explain the concept of justice in inheritance law from an Islamic perspective. The first knowledge that was lost among Muslims was the knowledge of inheritance, as conveyed by the Prophet Muhammad PBUH. Not only that, there is an attempt to undermine the order of inheritance law in Islam. In the Quran, it is explained that the distribution of inheritance property has 2 provisions, namely mitslu hadzl al-untsayain (two to one) and furudhul al-muqaddarah with numbers 1/2, 1/3, 1/4, 1/6, 1/8, 2/3, this provision is part of the principle of justice. In Islamic legal philosophy, the concept of justice is formulated in maqashid al-syari'ah formulated by al-Syatibi, that the law based on justice is determined by maslahat which is divided into three, namely dharuriyyat, hajiyyat, and tahsiniyyat. This indicates that Islam is very concerned with the issue of justice. The conception of justice will continue to develop in line with social development.  This type of research is library research, which is a research that focuses on literature by analyzing the content of some literature related to research from both primary and secondary sources. Then analyze how the concept of justice in the distribution of inheritance from the perspective of Islamic legal philosophy. The result of the discussion is that the meaning of justice in Islamic inheritance law must follow the provisions of Allah swt. not equal distribution. Behind the distribution of inheritance in Islam contains justice that is universal in terms of theology, economics, social, and economic.
HUKUM PENGGUNAAN DANA TBDSP UNTUK PEMBIAYAAN OPERASIONAL BANK SYARIAH DALAM PERSPEKTIF FATWA MUI NO.123/DSN-MUI/XI/2018 (STUDI KASUS BANK SUMUT SYARIAH KCP MARELAN RAYA) Abdan Taqyanto; Fatimah Zahara
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7397

Abstract

The purpose of this study is to find out the legal use of TBDSP funds for financing Bank Sumut Syariah Kcp Marelan Raya in the perspective of MUI Fatwa No.123/DSN-MUI/XI/2018. This investigation makes use of qualitative data and methods for describing phenomena. In this investigation, we combined data from both primary and secondary sources. Methods of gathering information via direct observation, interviews, and written records. According to the findings of this research, TBDSP money is used in a used for benevolence funds and bank operational financing. Bank of North Sumatra does not have a special storage for current accounts or deposits, and non-halal TBDSP funds. The special shelter for funds is only income from financing customer fines that are used for policy funds. Meanwhile, the income from the funds channeled to financing is used for the operations of the Islamic Bank of North Sumatra. The law on the use of TBDSP funds for operational financing of Islamic banks if it is associated with MUI Fatwa No. 123/DSN-MUI/XI/2018 this is not in accordance with the fatwa because the Islamic banks of North Sumatra still use these funds for benevolence funds and operational financing of Islamic banks. Keywords: Law, TBDSP Fund, Sharia Bank Operations, MUI Fatwa
Co-Authors Abdan Taqyanto Fauziah Lubis Muhammad Eko Marpaung Mutia Khalisah Nila Rahmawati Lubis Nurhalija Sitompul Pahrur Rozi Hasibuan Rahmat Sulistio Sahmiar Pulungan Syahrini Harahap Tetty Marlina Tarigan Windi Ramayanti