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All Journal Jurnal Akuntansi dan Pajak Jurnal Akta Publikauma : Jurnal Administrasi Publik Universitas Medan Area Jurnal Penelitian Pendidikan IPA (JPPIPA) Owner : Riset dan Jurnal Akuntansi Unes Law Review Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Jurnal Interpretasi Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) QANUN: Journal of Islamic Laws and Studies IIJSE
Fatimah Zahara
Fakultas Syariah Dan Hukum, Universitas Islam Negeri Sumatera Utara, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology 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.
The Law Of Exchanging Pulsa Into Money Using The Ibn Hazm Perspective Rate System (Case Study On Twitter Social Media Users In Medan City) Lelya Hilda Amira Ritonga; Fatimah Zahara
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8971

Abstract

Convert or conversion in Indonesian means changing. This means that the service for converting credit to electronic money using a rate or exchange rate system means changing or exchanging credit for money using a rate system that has been determined and mutually agreed between the provider and the recipient of the credit to money conversion service. The results from converting credit into money are more often in the form of electronic money (e-money) than cash because in practice this transaction is more often carried out online on social media. The large number of people who use the service of converting credit to electronic money using a rate system has attracted the attention of the author to study this topic more deeply and also to find out how Islamic law views the practice of using services to convert credit to electronic money. The data sources used are primary and secondary data sources. The author uses field research techniques, interviews and documentation. The case study was conducted on social media Twitter (now X) in Medan City. The conclusion that the author can draw from using the service to convert credit to electronic money with a rate or exchange rate system is as follows: Those who have a lot of credit can convert it into money which can be reused as a transaction tool in buying and selling or other muamalah activities. The view of Islamic law regarding the use of credit conversion services into electronic money with a rate system is in accordance with Islamic provisions and sharia. Credit conversion services are permissible as long as there are no elements that make them haram.
Penggunaan Kontrasepsi Mantap pada Pasangan Suami Isteri di Kabupaten Langkat Ditinjau dari Hukum Islam dan Pengaruhnya Terhadap Ketahanan Keluarga Sri Suci Ayu Sundari; Imam Yazid; Fatimah Zahara
Jurnal Interpretasi Hukum Vol. 4 No. 2 (2023): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55637/juinhum.4.2.7309.218-225

Abstract

Penelitian ini menganalisis tentang penggunaan kontrasepsi mantap (kontap) pada pasangan suami dan isteri d Kabupeten Langkat ditinjau dari hukum Islam dan pengaruhnya terhadap ketahanan keluarga. Fokus yang menjadi rumusan masalah dalam penelitian adalah bagaimanakah pengaruh kontrasepsi mantap terhadap ketahan keluarga di Kabupaten Langkat. Metode penelitian yang dilakukan dengan menggunakan jenis penelitian kualitatif, dengan menggunakan pendekatan penelitian yaitu pendekatan kasus (case approach), pendekatan perundang-undangan (statute approach), dan pendekatan konseptual (conceptual approach). Penelitian ini berkesimpulan bahwa kontrasepsi mantap menurut MUI mengubah fatwa hukum vasektomi dari haram menjadi halal. Pasangan suami isteri di Kabupaten Langkat memiliki anggapan yang negatif terhadap kontrasepsi mantap, diantaranya: Pertama, bertentangan dengan adat istiadat yang melarang untuk melakukan kontrasepsi mantap dan rendahnya pengetahuan yang berpendapat bahwa metode kontrasepsi dilarang oleh agama. Kedua, Kerumitan yang cukup tinggi dalam melakukan kontrasepsi mantap dan membutuhkan banyak waktu dan tenaga dan Ketiga, asumsi dan kekhawatiran bahwa kontrasepsi mantap dapat mengganggu kejantanan dan impotensi, serta alasan ekonomi karena beranggapan bahwa vasektomi memerlukan biaya yang sangat tinggi. Metode kontrasepsi mantap juga berdampak bagi pasangan suami isteri di Kabupaten Langkat, kebanyakan dari laki-laki sebagai suami yang menolak untuk dilakukannya kontrasepsi mantap sebagai program keluarga berencana dan bagi pasangan suami isteri yang telah melakukan metode kontrasepsi mantap dalam pernikahannya di Kabupten Langkat berdampak pada keharmonisan rumah tangga dan menjadi ancaman dalam keutuhan rumah tangga.
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.
Settlement of Contract Defaults Istishna’ on Convection Services Perspective Fatwa DSN-MUI No.06/DSN-MUI /IV/2000 in North Aceh Regency Nuratun Hadania; Fatimah Zahara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4012

Abstract

Along with the times, the convection business in North Aceh Regency has also experienced rapid development. The demand for convection services, especially in clothing manufacturing, is increasing along with the development of the local fashion industry. However, with the rapid development of business, the problem of default of Istishna’s contract is also increasingly frequent. Efforts to resolve problems applied by convection due to defaults that arise in Istishna’ contracts are important to maintain buyer trust and maintain the reputation of the convection business. In addition, the settlement must be in accordance with religious values and applicable law. Based on this, the settlement of defaults that occur must refer to the fatwa from the National Sharia Council (DSN) of the Indonesian Ulema Council (MUI) NO. 06 / DSN-MUI / IV / 2000 concerning the sale and purchase of Istishna’. This study aims to determine the forms of Default of Istishna contract that occur in convection services in North Aceh Regency and to determine the Default Settlement of Istishna contract applied to Convection Services in North Aceh Regency according to the perspective of fatwa DSN-MUI No.06 / DSN-MUI / IV / 2000. The research method used is a qualitative method with a case study approach and uses descriptive analysis. This study concludes that the chosen default resolution prioritizes deliberation as a way to find appropriate and fair solutions. Negotiated or familial dispute resolution between the buyer and the convection party is also highly recommended in Islam and is in accordance with the fatwa DSN-MUI No.06 / DSN-MUI / IV / 2000 which regulates the sale and purchase of Istishna’.
Co-Authors Abdan Taqyanto Bambang Sugiharto Fauziah Lubis Fauziah Lubis Ibnu Qudama Imam Yazid Imam` Yazid Lelya Hilda Amira Ritonga Muhammad Eko Marpaung Muhammad Lie Kelvin Aidy Muhammad Taufik Mutia Khalisah Nila Rahmawati Lubis Nuratun Hadania Nurhalija Sitompul Pahrur Rozi Hasibuan Rahmat Sulistio Sahmiar Pulungan Sri Suci Ayu Sundari Syahputri Hutabarat Syahrini Harahap Tetty Marlina Tarigan Wanda Hamidah Windi Ramayanti Yenni Samri Juliati Nasution