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All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam At-Tawassuth: Jurnal Ekonomi Islam Bertuah : Jurnal Syariah dan Ekonomi Islam El-Mujtama: Jurnal Pengabdian Masyarakat Mimbar Kampus Journal Of Human And Education (JAHE) Journal of Management and Business Economic Reviews Journal J-EBI Jurnal Ekonomi dan Bisnis Islam Jurnal ekonomi Manajemen dan Bisnis (JUBIS)
Muhammad Arif
UIN Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peranan Pengelolaan Keuangan sebagai Pertanggungjawaban dalam Pembelanjaan Dana Desa Sesuai Standar Akuntansi Pemerintah di Desa Bah Jambi III Kecamatan Tanah Jawa Kabupaten Simalungun Afifah Aulia Khoirunisa; Muhammad Arif; Juliana Nasution
ManBiz: Journal of Management and Business Vol 3 No 1 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i1.3973

Abstract

This study aims to identify and describe the Role of Financial Management as Accountability in Spending Village Funds According to Government Accounting Standards in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. Method The approach in this research is a qualitative approach with a descriptive research type. The data sources used are primary data obtained by interviews and direct observation and secondary data obtained from related documents. The research location is located in Bah Jambi III Village, Tanah Jwa District, Simalungun Regency. The results of this study indicate that (1) The village financial management mechanism is regulated in Law Number 6 of 2014 concerning Villages which explains that there are 5 cycles of financial management mechanisms, namely. planning, implementation, administration, reporting, accountability. (2) While the obstacles faced by the village government are low human resource capacity, disbursement of village funds, government. (3) In Application of Government Accounting Standards No. 01 in village financial accountability. Reporting and financial accountability have not implemented Government Accounting Standards No. 01, because the Financial Report for accountability made by Bah Jambi III Village Keyword: Financial Management, village funds, accountability, government accounting standars
Analisis Peran Underwriter dalam Menyeleksi Risiko pada Produk Asuransi Jiwa Syariah di Allianz Cabang Kota Padang Aida Lasmi; Muhammad Arif; Juliana Nasution
ManBiz: Journal of Management and Business Vol 3 No 1 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i1.4787

Abstract

This study aims at the role of the underwriter in selecting in sharia life insurance products, knowing the obstacles encountered by the underwriter in selecting the risk and the solutions applied to overcome these obstacles, and knowing the underwriting process of sharia life insurance at allianz padang city branch . The type of research used is descriptive research, with a qualitative approach. The conclusions of this study briefly are: (1) Underwriters have an important role in insurance companies because underwriters determine whether the insurance coverage can be accommodated by the company or not. (2) Obstacles encountered by underwriters in selecting risks are the availability of incomplete participant data, previous experience data of the insured and prospective insured not providing the desired budget and benefits, while the solution is to contact the agent concerned to obtain additional information needed by the underwriter, apply analysis to groups of prospective insurance participants as new participants, and provide standard premium rates and benefits. (3) The underwriting process begins when marketing applies for SPPA until the issuance Keywords: Underwriting, Underwriter, Sharia Life Insurance
Pemanfaatan dan Pengolahan Umbi Talas Menjadi Olahan Kripik Dalam Upaya Mengembangkan Ekonomi Masyarakat di Desa Sorkam Kiri Kabupaten Tapanuli Tengah Heri Firmansyah; Nur Asrima; Yosi Syahfitri Siahaan; Diki Ardian Saputra; Muhammad Arif
Journal Of Human And Education (JAHE) Vol. 3 No. 2 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i2.207

Abstract

Masyarakat di Kecamatan Sorkam mayoritas memiliki profesi sebagai buruh tani. Di lain sisi, meskipun letak Kecamatan Sorkam berada di dekat daerah pesisir, namun tanah di daerah tersebut masih dalam keadaan gembur dan baik untuk ditanami berbagai macam tanaman, yang mana hal tersebut juga termasuk dalam bidang pertanian. Selain itu cuaca di Kecamatan Sorkam juga cenderung panas, yang mana hal tersebut juga dapat berdampak bagi kesuburan tanaman. Hal tersebutlah yang membuat masyarakat di daerah Kecamatan Sorkam dapat melakukan pembudidayaan tanaman. Adapun tanaman yang sedang gencar dibudidayakan akhir-akhr ini adalah umbi talas. Sebelumnya umbi talas hanya dijadikan makanan ternak dan cukup sering terbuang di daerah tersebut, namun beberapa waktu terakhir mulai ada orang-orang yang membuat olahan-olahan dari umbi talas. Melihat peluang ini, KKN Universitas Islam Negeri Sumatera Utara kelompok 45 berinisiatif untuk membuat olahan berbahan dasar umbi talas, yaitu keripik talas. Metode yang dilakukan dalam program pembuatan kripik talas ini adalah pembuatan produk, sosialisasi, dan marketing. Pembuatan produk dilakukan oleh tim khusus yang dibentuk oleh kelompok KKN 45, dimulai dari memilih dan menyeleksi bahan baku sampai dengan pengemasan. Sementara sosialisasi dilakukan dengan upaya untuk menumbuhkan kreatifitas masyarakat dan memberikan edukasi bahwasanya umbi talas adalah tanaman yang bergizi dan apabila di jadikan suatu olahan, maka akan membuahkan keuntungan dan berpengaruh baik bagi perekonomian masyarakat Kecamatan Sorkam. Di sisi lain, marketing dilakukan dengan upaya mendapatkan untung dari hasil kerja keras yang dilakukan serta menarik minat masyarakat akan betapa berharganya tanaman talas jika dapat mengolahnya dengan benar.
ANALISIS PROBLEMATIK PENGELOLAAN DANA HAJI DIKANTOR KEMENTRIAN DEPARTEMEN AGAMA SUMATERA UTARA Uswatun Hasanah Harun; Maryam Batubara; Muhammad Arif
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.v23i2.6936

Abstract

The Hajj Fund Financial Management Agency at the Ministry of Religious Affairs in North Sumatra is a general policy that becomes the basic concept of the Hajj Finance Management Agency in carrying out Hajj Fund Management as stated in Law Number 34 of 2014, Government Regulation Number 5 of 2018, In implementing the management of hajj funds requires organizational governance that is in accordance with the duties and provisions. The purpose of this study is to find out the analysis of the problematics of managing hajj funds, solving problems of the phenomenon and knowing the strategies and benefits in managing hajj funds. By using a qualitative approach with a descriptive method. Descriptive method is used to provide an overview/explanation of a problem. The implementation of Hajj Fund management for Problem Solving at the Hajj Financial Management Agency in North Sumatra has been maximally completed in collaboration with other institutions in accordance with the mission and vision of the Ministry of Religion in North Sumatra, which is to improve the Quality of Hajj Services.
Co-Authors Afifah Aulia Khoirunisa Aida Lasmi Ali Hanafiyah Aprina Tanjung Aulia Alamsyah Lubis Diki Ardian Saputra Ellina Satyana Endang Ekowati Faridani Faridani Heri Firmansyah Ilham Wahyudi Imsar Imsar Jannah, Nurul Juliana Nasution Khairina Tambunan Maryam Batubara Mayang Sari Ritonga Maysaroh Hasibuan Meilinda Puspa Muhammad Irfan Muhammad Syahwali Nasution, Annio Indah Lestari Nur Asrima Nurbaiti Nurbaiti Nuri Aslami Nursantri Yanti Nurul Janah Putri Silvia Ridha Maysaroh Shela Myta Wahyudi Sugianto Sugianto Uswatun Hasanah Harun Vania Sally Nabila Vega Liana Yosi Syahfitri Siahaan Zuhrinal M. Nawawi