Article Per Year (5 Year)
p-Index From 2021 - 2026
2.461
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Indonesian Sharia Economics Lentera JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Haris Al Amin
Politeknik Negeri Lhokseumawe
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Fungsi Dan Manajemen Lembaga Zakat Zahra, Asyifa; Al Amin, Haris; Setiara, Nursi
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol. 8 No. 2 (2024): LENTERA, MEI 2024
Publisher : LPPM Universitas Almuslim

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

Abstract

Zakat memainkan peran vital dalam menjaga kesejahteraan sosial di kalangan masyarakat Muslim. Selain sebagai kewajiban agama, zakat juga merupakan bentuk ibadah dan solidaritas sosial. Zakat memiliki dua aspek yang saling berkaitan: pertama, penerima zakat, atau mustahik, yang berhak menerima bagian dari dana zakat dengan syarat-syarat tertentu. Penelitian ini menggunakan metode deskriptif dengan jenis penelitian lapangan dan didukung oleh referensi-referensi terkait (penelitian kepustakaan). Fokus penelitian ini adalah pada fungsi dan manajemen lembaga zakat. Teknik pengumpulan data yang digunakan meliputi wawancara, observasi, dan dokumentasi. Hasil penelitian lapangan menunjukkan bahwa zakat sangat efektif dalam mengatasi kemiskinan, yang dianggap sebagai masalah utama bagi umat Islam. Selain itu, kemiskinan merupakan target utama zakat, dimana Islam mengharuskan zakat kepada pemilik harta untuk membantu modal fakir miskin, menjadikannya salah satu rukun Islam. Distribusi dan manajemen zakat harus dilakukan secara profesional, dengan perencanaan yang matang dan administratif agar zakat dapat berfungsi dan bermanfaat sebagaimana mestinya.
Pelatihan Pemasaran Digital Berbasis Media Sosial bagi Pelaku Usaha Mikro Kuliner Tradisional Pascabanjir Syawal Harianto; Abdul Halim; Khairil Fata; Haris Al Amin; Fakriah Fakriah
Jurnal Vokasi Vol 10, No 2 (2026): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i2.9402

Abstract

Usaha mikro kuliner tradisional perlu memperkuat pemasaran digital agar mampu mempertahankan pasar pada masa pemulihan pascabanjir. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku usaha mikro dalam menggunakan media sosial sebagai sarana promosi, komunikasi pelanggan, dan perluasan akses pasar. Mitra kegiatan adalah usaha Getuk Lindri LSM di Kota Lhokseumawe. Metode pelaksanaan terdiri atas identifikasi kebutuhan mitra, penyusunan materi, pelatihan luring, praktik pembuatan akun dan konten promosi, pendampingan daring, serta evaluasi melalui observasi hasil praktik dan umpan balik peserta. Materi pelatihan mencakup konsep pemasaran digital, pemilihan platform, pengelolaan akun Instagram, teknik foto produk, penulisan caption, konsistensi identitas usaha, dan strategi promosi berbasis media sosial. Hasil kegiatan menunjukkan bahwa peserta mampu memahami fungsi media sosial tidak hanya sebagai tempat mengunggah foto produk, tetapi juga sebagai media membangun kepercayaan, memperluas jangkauan konsumen, dan memperkuat citra produk kuliner tradisional. Luaran kegiatan berupa akun media sosial usaha yang lebih tertata, contoh konten promosi, dan peningkatan kesadaran mitra tentang pentingnya pemasaran digital yang konsisten. Kegiatan ini memberikan kontribusi praktis bagi pemulihan usaha mikro kuliner tradisional melalui penguatan kapasitas promosi digital yang mudah diterapkan dan berbiaya rendah.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
ANALISIS PENGARUH PEMBIAYAAN BERMASALAH, EFISIENSI OPERASIONAL, DAN CAPITAL ADEQUACY RATIO TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH INDONESIA PERIODE 2021-2025 Putri Elya Putri; Syawal Harianto; Haris Al Amin
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18289

Abstract

This study aims to analyze the effect of Non-Performing Financing (NPF), Operational Efficiency (BOPO), and Capital Adequacy Ratio (CAR) on financial performance proxied by Return on Equity (ROE) in Islamic Commercial Banks in Indonesia during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from the financial statements of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The population of this study consisted of all Islamic Commercial Banks in Indonesia, while the samples were selected using purposive sampling based on specific criteria, resulting in 12 Islamic Commercial Banks as the research sample. Data analysis in this study used panel data regression with the Random Effect Model (REM) approach to determine the effect of the independent variables on ROE. The partial test results (t-test) indicate that the NPF variable has no significant negative effect on ROE. Meanwhile, the BOPO variable has a significant negative effect on ROE, and CAR has a significant positive effect on ROE, indicating that operational efficiency and capital adequacy play an important role in improving the financial performance of Islamic banks. The simultaneous test results (F-test) show that NPF, BOPO, and CAR simultaneously have a significant effect on ROE. The coefficient of determination (R²) value of 0,591912 indicates that 59% of the variation in ROE can be explained by these three variables, while the remaining percentage is influenced by other variables outside the scope of this study. The findings of this study confirm that operational efficiency and capital adequacy are important factors in improving the financial performance of Islamic Commercial Banks in Indonesia during the 2021–2025 period.
Pengaruh Penerapan Manajemen Risiko Terhadap Non Performing Financing Pada Produk Pembiayaan Usaha Mikro di Bank Syariah Indonesia Dian Mulia Sari; Haris Al Amin; Mukhlisul Muzahid
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2406

Abstract

This study aims to analyze the effect of risk management implementation, proxied by the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO), on Non-Performing Financing (NPF) of micro-business financing products at Bank Syariah Indonesia, both partially and simultaneously. This research uses a quantitative approach with secondary data in the form of monthly time-series data for the 2021–2025 period, obtained from the published financial reports of Bank Syariah Indonesia and the Sharia Banking Statistics of the Financial Services Authority (OJK). The analysis technique used is multiple linear regression with Newey-West (HAC) correction using EViews 13 software. The results show that, partially, CAR, FDR, and BOPO each have a positive and significant effect on NPF. Simultaneously, CAR, FDR, and BOPO have a significant effect on NPF, with a contribution of 88.7% (Adjusted R²), while the remaining 11.3% is influenced by other factors outside the model. This study concludes that the implementation of risk management, reflected through these three financial ratios, plays an important role in maintaining the quality of micro-business financing in Islamic banks.
Co-Authors Abdul Halim Abi Waqqash Aisara Rizkya Ariani, Safrina Dewi Asmaul Husna Dian Mulia Sari Dwi Gustiaralani, Wiranada Elsa Rozana Fakriah Fakriah Fuadi Fuadi Hilmi Hilmi Julfan Saputra Khairil Fata Marliyah Marliyah, Marliyah Muhammad Ramadhan Mukhlisul Muzahid Mutiah Khaira Sihotang Putri Elya Putri Reynold Herwinsyah Rita Handayani, Rita Sabri Abd. Majid, M. Saparuddin Siregar Setiara, Nursi Sugianto Sugianto Syawal Harianto Syawal Harianto Syawal Harianto, Syawal Triyanda Putri Kharisma Uswah Hasanah Yusmika Indah Zahra, Asyifa