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Marliyah
Universitas Islam Negeri Sumatera Utara
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The Role of Maqashid Sharia-Based Zakat Accounting in Supporting the Achievement of Sustainable Development Goals (SDGs) at BAZNAS North Sumatra Mahyudin Mahyudin; Salisa Amini; Yenni Samri Juliati Nasution; Marliyah Marliyah
Journal of Accounting Law Communication and Technology Vol. 3 No. 1 (2026): Januari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v3i1.7713

Abstract

This study examines the role of maqashid al-sharia–based zakat accounting in supporting the achievement of the Sustainable Development Goals (SDGs) at the National Zakat Agency of North Sumatra Province. Using a descriptive qualitative approach and an interpretive paradigm, the research explores the implementation of PSAK 109, the integration of maqashid al-sharia values, and the contribution of zakat programs to SDG targets. Data were collected through in-depth interviews, direct observations, and analysis of financial statements and program reports issued by National Zakat Agency. The findings reveal that National Zakat Agency North Sumatra has applied zakat accounting in accordance with PSAK 109 to ensure transparency and accountability, although the measurement of maqashid-oriented social impact has not yet been fully quantified. Core maqashid values such as hifz al-mal, hifz al-nafs, and hifz al-aql are reflected in the institution’s flagship programs, including Sumatera Utara Makmur, Sumatera Utara Sehat, and Sumatera Utara Cerdas, which contribute directly to SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). The study highlights that zakat accounting serves not only as a financial reporting mechanism but also as an instrument for promoting social and spiritual development aligned with maqashid al-sharia. Nonetheless, challenges remain in developing measurable indicators, strengthening human resource capacity in sharia-based accounting, and aligning maqashid values with SDG targets. The study recommends the development of a Maqashid–SDGs Index and enhanced competency building to strengthen the role of zakat in sustainable development. Overall, the findings reinforce the potential of zakat accounting as a model of Islamic sustainable accounting oriented toward societal welfare and long-term impact
Analisis Multiplier Effect Program Makan Bergizi Gratis (MBG) terhadap Penciptaan Lapangan Kerja di Kecamatan Batang Kuis, Deli Serdang (Tinjauan Maslahah) Hamni Lubis, Namira; Qarni, Waizul; Marliyah Marliyah
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4539

Abstract

The Free Nutritious Meal Program (MBG) is a national public policy that is not only oriented towards fulfilling community nutrition, but also has a local economic impact through the involvement of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the multiplier effect of MBG on job creation in Batang Kuis District, Deli Serdang Regency and review it from the perspective of maslahah in Islamic economics. The research method uses a qualitative approach with field studies through observation and interviews with the managers of the Nutrition Fulfillment Service Unit, operational workforce, and local MSME actors. The results of the study show that MBG is able to create direct jobs, such as operational personnel, and indirectly through increasing demand for MSME products. In addition, this program strengthens the local economic turnaround by involving community-based supply chains. From an Islamic economic perspective, MBG contains the value of maslahah because it supports hifz al-nafs through the fulfillment of community nutrition and hifz al-mal through improving economic welfare. Thus, MBG not only becomes a nutrition policy instrument, but also serves as a strategy for local economic empowerment that is in line with Islamic economic principles.
Kendala Aksesibilitas Pembiayaan Usaha Mikro Kecil Dan Menengah (UMKM) Dari Lembaga Keuangan Indra Mualim Hasibuan; Marliyah
AKSIOMA : Jurnal Manajemen Vol 3 No 1 (2024): AKSIOMA : Jurnal Manajemen [Februari-Juli 2024]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v3i1.3254

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in encouraging the development of the country's economy, including contributing to GDP and employment. However, even though MSMEs' contribution to the economy is very central, MSMEs still face several obstacles such as difficult access to financing from financial institutions. The aim that researchers want to achieve in this research is to describe what factors hinder the accessibility of MSMEs to financial institutions, especially banks, and to find out the solutions provided by the government to overcome obstacles to MSMEs' accessibility to financing. This research category is qualitative research with a library study approach, where research data sources are accessed from various literature or documents. Based on research by researchers, there are several factors that hinder the accessibility of MSMEs, including: MSMEs in the eyes of banking financial institutions are not yet bankable, understanding of MSME actors, lack of financial literacy of MSME actors, and complicated financing procedures.
Co-Authors Abdul Kholid Azhari Adelia Adelia Adetia Dara Ayu Adila Husna Adinda Fitri Adjie Ahmad Nugraha Afrizal Afrizal Agiet Mutiara Rengganis Agung Setia Ahmad Fikri Ihsan Nasution Ahmad Kurnia Ahmad Kurnia Ahmad Muhaisin B. Syarbaini Ahmad Suwandi Ahmad Thoriq Alfan Aida Ulviani Nst Ali Amzah Alifia Nasya Manurung Alya Ratu Balqis Amini, Salisa Angga Lesmana Anggi Pratiwi Sitorus Anggi Rizkina Sari Siregar Anysa Putri Aqwa Naser Daulay Arif Riyukuri Arifin Fauzi Lubis Ariyadi Ariyadi Arman Syafii Harahap Arnida Wahyuni Lubis Arnida Wahyuni Lubis Asmaul Husna Asmuni Asmuni Asraaf Efendi Batubara Atika Atika Atika Atika Atika Atika Aulia Ramadani Pane Aumalia Hanipah Awaliya Awaliya Ayu Wulandari S. Tanjung Azhari Akmal Tarigan Bagus Mulya Pratama Bakia Sarmita Utari Siregar Bambang Gunawan Bambang Lesmono Banjirul Akbar Bismi Purnama Chuzaimah Batubara Dalyanto Dana Syahputra Barus Dedek Melisa Dedy Dwi Arseto Denisa Felia Putri Munthe Dharma, Budi Dhea Maura Azhari Dian Adila Putra Dinda Pratiwi Tarigan Dini Vira Khairuni Disna Anum Siregar Dita Zakia Rahmah Siahaan Diva Anisyah Putri Diza Rahmi Puteri Rahayu Dwi Indah Pertiwi Dwi Nur Annisa Dwi Septialamsyah Dwi Vita Lestari Soehardi Early Ridho Kismawadi, Early Ridho Edi Marjan Nasution Elfara Annesca Ella Fadilla Damanik Emi Yani Teta Br Tarigan Ernida Siregar Fadhillah Insani Fadilah Andriani Falahuddin Falahuddin Fanny Asyifa Br. Lumban Tobing Fara Sofia Ashari Fathur Rahman Ferdi Dermawan Nasution Fuadi Fuadi Fuadi Fuadi Ghina Rosadina Sadli Gina Maulida Ndraha Graudi Haekal Gultom, Selfi Afriani Gustina Rizky Habibul Mubarok Hade Chandra Batubara Haidir Arianja Halim Afif Siregar Halimatussakdiyah Halimatussakdiyah Hamni Lubis, Namira Handoko, Dodi Okri Hanifah Ramadhani Harahap, Muhammad Ikhsan Harianto Harianto Harianto Harianto Haris Al Amin Herwan Nafil Hilman Fauzi Harahap Humaidi Sitompul Ibnu Habib Wahyudi Icha Ferina Putri Ida Ayu Putu Sri Widnyani Idham Mahrivi Idzni Hadziyah Ika Darma Yuni Ikhwanul Khair Imsar Imsar Imsar Imsar Imsar Indra Mualim Hasibuan Inna Insana Intan Mutia Iqbal Fahri Tobing Ira Amalia Khairunnisa Ismail Nura Isnaini Harahap Jania Fadila Aryanti Jannah, Nurul Jihan Humairoh Jodihartandi Jodihartandi Julfan Saputra Juliana Nasution Juliana Nasution Kamaruddin Kamaruddin Kamila Kamila Kamilah K Kamilah, K Khairina Tambunan Khairul Faiz Batubara Kurnia Sandi Panjaitan Kusmilawaty Kusmilawaty Kusmilawaty Kusmilawaty Kusmilawaty Laila Alfi Laylan Syafina Layyinatus Shifah Lia Nur Fatmawati Lidya Asterina Liska Febrianti Liska Febrianti Liska Febrianti Lisna Limbong Lukman Hakim M. Dhafa Maulana Nasution M. Fadli Chaniago M. Ridwan M. Riswan Azifi M. Sabri A. Majid M. Sabri Abd. Majid M. Satrio Al Ridho M. Shabri A. Majid M. Shabri A. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Shabri Abd. Majid M. Ziqhri Anhar Nst M.Sabri A.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid M.Shabri Abd.Majid Madiha Putri Khairat Ritonga Mahlel Mahyudin Mai Simahatie Maryam Batubara Maryam Batubara Maulana Aksan Mauliza Nur Fadhillah Maysarah Andini Mhd. Zulkifli Hsb Miranda Panjaitan Muhammad Adam Muhammad Arfan Harahap Muhammad Arif MUhammad Azrai Nasution Muhammad Idris Nst Muhammad Iqbal Sani Muhammad Reza Muhammad Rizal Muhammad Suhaimi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Yafiz Muharram Al Baraqy Musliyani Musliyani Mustafa Kamal Rokan Nabila Lubis Nadia Amalia Nadia Evira Nadia Mayang Rukmana Naili Nuril Aufa Manik Neila Susanti Neng Siska Nikita Zulyan Batubara Nirmadarningsih Hiya Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Mustika Syahputri Nur Rahmadi Nur Salsabila Arwan Nst Nurazizah Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurdin Nasution Nurhayati Nurhayati Nurlaila Nurlaila Nurlaili Nurlaili Nursantri Yanti Nurul Adilla Nurul Annisa Nurul Aulia Dewi Nurul Hidayah Nurul Inayah Nurul Rafiqoh Lubis Nurwani Nurwani Pandapotan Pandapotan Pani Akhiruddin Siregar Piter Andrean Popi Adiyes Putra Putri Apriyani br Rangkuti Putri Ayuni Sari Putri Nazli Putri Oktavia Qarni, Waizul Rahmadina Rahmadina Rahmah, Dewi Chofifah Rahmansyah Rahmansyah Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Rahul Al Fatah Suripto Ramandha Niswan Ramdansyah Fitrah Rani Febriyanni Raniwati Siregar Razali Razali Retnawati Siregar Ridayanti Ridayanti Ridha Alhamdi Rifka Fachrina Rijal Allamah Harahap Riska Nasution Rispan Rispan Rita Handayani Rivai, Ahmad Rizky Nabila Tanjung Rodhiatul Aslamah Meuraxa Rokan, Mustafa Kamal Roos Nelly Roos Nelly Royhan Hasyim Hutapea Sahnila Sikumbang Saidah Ulfah Pohan Salpiani Munthe Salsabilla Siagian Sanusi Gazali Pane Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Fitria Harahap Sari, Deva Kumala Silvana Dwi Novianty Sinta Aulia Haikal Sisca Amini Cahya Agitsna Siti Hawa Rahma Sari Pane Siti Kadariah Siti Maisyarah Siti Maisyarah SRI RAHAYU sri sudiarti Sri Sudiarti Sufiati Annisa Sugianto Sugianto Sugianto Sugianto Sugianto Suhairi Ritonga Suryani Rezeki Siregar Suwarni Suwarni Syachrul Wahyudi Syahrul Amsari Syahruna Fitri Syavira Raniya Syawal Harianto Syuhada Fela Yudha Tambunan, Khairina Tanzila Arifah Putri Tetty Handayani Siregar Tree Engel Natalia Tri Inda Fadhila Rahma Tsamara Balqis Tumanggor, Arief Hidayat Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Ujang Sumarwan Umi Nabila Suci Utia Elja Rizki Uun Dwi Al Muddatstsir Wafiyahningrum Wafiyahningrum Wahyu Sahara Ramadhana Manurung Wahyu Syarvina Wandi Riyaldi Ahmad Telaumbanua Windari, Windari Yena Puspita Yenni Arfah Arfah Yenni Samri Juliati Nasution Yochi Elanda Yuni Fatma Sari Yusuf Wildan Nasution Zainarti Zainarti Zein Zahara br Surbakti Zuhrinal M. Nawawi Zulhazzi Siregar Zulkifli