Articles
Analisis Penerapan Akad Al-Ju’alah pada Perusahaan Multi Level Marketing: Studi atas Perusahaan HNI-HPAI
Rani Febriyanni;
Marliyah Marliyah;
Tuti Anggraini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba
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DOI: 10.47467/alkharaj.v5i5.1959
This research is to find out whether the bonus given by PT. HNI-HPAI is in accordance with the ju'alah contract. The method in this study is a descriptive analysis method from personal studies on various information such as websites, desktop sites, and other social media. The research shows that PT HPAI adheres to a Multilevel Marketing business work system based on Islamic sharia. There is an element of service in the MLM system, meaning that a distributor sells goods that do not belong to him and he gets a wage from a percentage of the price of the goods and if he can sell according to the target he gets a bonus or gift set by the company. Bonuses or gifts in Islam are called al-jualah. Sell is a wage or gift that has been promised to someone because he has done a job and the wage/gift can be given because the work that has been determined has been completed. According to the DSN fatwa NUMBER 62/DSNMUI/XII/2007 regarding the al-jualah contract, there are 5 conditions that must be considered by multi-level marketing companies, especially sharia-based MLM. PT. HNI-HPAI as a company that adheres to the MLM work system has met the requirements of the DSN fatwa. Keywords: MLM, ju'âlah, HNI-HPAI
Sistem Pengembangan Wakaf Tunai di Indonesia dan Sumber Hukumnya Menurut Perspektif Al-Qur’an dan Hadits
Retnawati Siregar;
Marliyah UINSU;
Tuti Anggraini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba
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DOI: 10.47467/alkharaj.v5i5.2051
Wakaf merupakan suatu wujud tindakan atau amalan yang paling dianjurkan untuk umat Islam dimana balasan bagi orang yang memberikan wakaf selalu mendapatkan pahalanya walaupun orang yang berwakaf sudah wafat. Dalam rangka pengembangan wakaf tunai di iIndonesia sangat diperlukan sistem yang baik. Tujuan risearch ini adalah untuk meninjau dan menganalisis sistem pengembangan wakaf tunai dengan sumber hukumnya berdasarkan perspektif dari Al-Qur’an dan Hadits. Salah satu bentuk wakaf yang baru di Indonesia adaalah wakaf uang. Maka pengembangannya baik untuk dilakukan terutama dalam sektor perekonomian Indonesia yang masih lemah dengan melihat sistem yang diberikan oleh Al-Qur’an dan Hadits. Penelitian ini memakai metode yaitu pendekatan Content Analysis dengan jenis penelitian studi Pustaka (risearch library). Hasil penelitian menunjukkan bahwa pengembangan wakaf dilakukan dengan memperbanyak kegiatan sosialisasi kepada seluruh masyarakat terutama masyarakat pedesaan yang masih belum paham mengenai wakaf tunai, pembinaan terhadap nazhir wakaf agar mempunyai wawasan yang tinggi agar tidak salah dalam pengelolaan wakaf, dan peningkatan kemampuan semua praktisi wakaf menjadi profesional dan amanah serta mempunyai integritas yang tinggi dalam mengelola dan mengembangkan wakaf di Indonesia.
Analisis Pengawasan Dewan Perwakilan Rakyat Daerah (DPRD) Medan terhadap Kinerja Pemerintah Kota Medan
Neng Siska;
Marliyah Marliyah
VISA: Journal of Vision and Ideas Vol 3 No 2 (2023): Visa: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor
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DOI: 10.47467/visa.v3i2.2590
Education is a long-term investment in order to fulfill Indonesia's future pattern of human life. First, education as a project meant to enhance the human body's intellectual potential through a teaching and learning procedure Second, education contributes to the formation of an ethnically diverse society through the transmission of the values it includes. Third, education is one of the guarantees of a better, more honorable existence. Education must develop and evolve in educational institutions in a better path in order to become an investment. The use of operational and strategic management in educational institutions is one of the theoretical ideas put forth. The management of educational institutions is anticipated to be able to direct and impact the quality of educational products/outcomes including curriculum, institutional management administration, and student affairs through these two theoretical notions.
Analisis Penyaluran Dana CSR pada PT Bank Sumut
Halim Afif Siregar;
Marliyah Marliyah;
Khairina Tambunan
ManBiz: Journal of Management and Business Vol 2 No 2 (2023): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/manbiz.v3i1.3459
Companies that benefit from the business they run should not think about themselves, companies must also think about the community and the surrounding environment to provide a form of social responsibility or Corporate Social Responsibility (CSR). One of the regional owned enterprises (BUMD) of North Sumatra, namely: PT. Bank Sumut which holds a Corporate Social Responsibility program regularly every year with funds from CSR programs distributed to several sectors, such as the education, health, social and economic sectors. This research is qualitative in nature, to collect data and information obtained in this study is primary data collected from interviews at PT. Bank of North Sumatra, as well as secondary data collected from the annual report site at Bank of North Sumatra. Related data were analyzed using descriptive method. Data collection techniques were analyzed using interviews and questionnaires from the Head of CSR. The results showed that the process of channeling CSR funds for the Bank of North Sumatra was carried out by submitting CSR proposals which were funding in nature, namely funding for programs that had been submitted to the North Sumatra bank as programs that would be funded with CSR. government work forum teams as well as those directly submitted to the North Sumatra bank will then be analyzed and reviewed by the company. After the CSR funds are handed over to the beneficiaries, the program can be directly run in accordance with the activities that have been proposed in the previous work budget proposal and costs. And accountability reports by beneficiaries and re-verified by the North Sumatra Bank CSR team. Keywords: CSR (Corporate Social Responsibility), Bank of North Sumatra
A BRIEF HISTORY OF FINANCIAL SYSTEM AND THE BIRTH OF MONEY
Mhd. Zulkifli Hsb;
M.Sabri A.Majid;
Yenni Arfah;
Marliyah;
Rita Handayani;
Dalyanto;
Disna Anum Siregar
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah
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DOI: 10.32696/jaapi.v3i1.1240
In the beginning, human life was very simple. In a sense, for meet their needs, humans simply catch fish, hunt animals or picking fruits that are already in the forest. With increasinghuman population, the longer the needs become more complex in type and the number is getting bigger. So that it is impossible for someone to fulfillhis own necessities of life. Everyone feels the need for products the efforts of others, because human nature as social beings is already a sunnatullah in this world. Therefore, the system of exchange of goods and services is veryneeded to facilitate the process of meeting the needs of life. Developmentthe transaction system continues to evolve to this day. The development begins with barter system, gold and silver money system, paper money system, and probably will continue develop in accordance with the demands of human needs.
Zakat dan Pajak dalam Perspektif Syariah
Popi Adiyes Putra;
Marliyah Marliyah;
Pani Akhiruddin Siregar
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 20 No 1 (2023): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM Institut Agama Islam Diniyyah Pekanbaru
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DOI: 10.46781/al-mutharahah.v20i1.610
Zakat merupakan pemasukan bagi negara. Zakat yang dipungut pemerintah lewat lembaga amil zakat nasional (Baznas) kepada umat Islam yang telah memenuhi nisab dan haul sesuai ketentuan syariah. Zakat yang telah dihimpun kemudian disalurkan kepada hasnaf yang delapan. Sedangkan pajak dihimpun oleh pemerintah lewat Direktorat Jenderal Pajak Kementerian Keuangan dan Dinas Pendapatan Daerah (Dispenda). Pajak yang telah dihimpun kemudian digunakan untuk kemaslahatan bersama, biaya pemerintahan, pembangunan jalan dan fasilitas umum, pendidikan, ekonomi dan lain-lain. Memperhatikan penggunaan zakat dan pajak terdapat perbedaan antara keduanya. Para ulama berbeda pendapat terkait dengan perbedaan dan persamaan antara zakat dan pajak. Meskipun demikian sebagian ulama berpendapat ketika seorang muslim telah membayar pajak, tidak membuat seseorang itu terbebas dari kewajiban untuk membayar zakat, dan ketika seorang warga negara telah membayar zakat bisa membuat dia terbebas dari kewajiban membayar pajak atau mengurangi besaran kewajibannya membayar pajak. Hal ini mengingat zakat merupakan perintah agama yang wajib untuk ditunaikan, sedangkan pajak adalah kewajiban yang diatur oleh Negara.
Analisis SWOT Strategi Pemasaran Produk Unit Link Asuransi Syariah (Studi Kasus Pada PT. Sun Life Financial Unit Syariah Cabang Medan)
Anysa Putri;
Marliyah Marliyah;
Zainarti Zainarti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia
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DOI: 10.36987/ebma.v4i1.4332
This study aims to determine the Marketing Strategy for Unit Link Sharia Insurance Products at PT. Sun Life Financial Sharia Unit Medan Branch. This study uses qualitative methods, data collection techniques with interview techniques and literature studies. Data were analyzed using the SWOT method to find out the right steps to market Unit Link products to prospective customers. The results of this study indicate that the Medan branch of Sun Life Syariah Unit has dared to compete in a competitive market competition. This can be proven by the existence of a marketing strategy, especially the marketing of Unit Link products implemented by the Sun Life Syariah Unit Medan Branch which includes several strategies, namely personal selling, building a network, providing excellent service or providing satisfactory facilities to increase customer trust and satisfaction, so that Existing customers will not run away from insurance. Based on the results of the SWOT analysis conducted, the company is in quadrant I, which means it must maintain growth and development of the company and not pose a threat to the company itself.
Pengaruh Rekomendasi Penasehat Keuangan dan Literasi Keuangan Terhadap Niat Berinvestasi Studi Empiris Mahasiswa di Kota Medan
Jodihartandi Jodihartandi;
Marliyah Marliyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i3.3111
This study aims to find and analyze the effect of financial advisor recommendations and financial literacy on student investor intentions in Medan. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis with the help of SPSS 22 for windows software. The results of the study found that financial advisor recommendations had a positive effect on investor intentions and financial literacy had no effect on investor intentions. The results of the calculation of the coefficient of determination of the perception of financial advisor recommendations, financial literacy has an influence of 32% on student investor intentions and while 68% is influenced by other factors outside of this study.
PANDANGAN MAQASID SYARIAH DALAM PENGELOLAAN DANA HAJI MELALUI SUKUK
Gina Maulida Ndraha;
Marliyah Marliyah;
Muhammad Arif
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro
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DOI: 10.32332/finansia.v6i1.6896
From the results of the analysis of this study it was found that the Hajj funds managed by the Ministry of Finance were combined with funds from debt financing sources which then entered into the state treasury which was allocated to debt financing in the budget financing section which functioned to cover short-term cash shortages where cash differences appeared when the available state treasury is unable to suffice for expenditures that cannot be postponed. The effectiveness of the management of the Hajj funds can be seen from the improvement in the quality of organizing the Hajj (lodging, catering and transportation) and the Cost of Organizing the Hajj (BPIH). With BPIH in 2018 of Rp. 31 million pilgrims have received the best facilities with 3 star accommodation, safe and secure transportation and timely catering, clean and healthy food is also delivered according to time and portion. This is proof that the management of haj funds at SDHI is effective because the results of these yields can cover half of the service needs and costs of Indonesian haj.
LITERATURE REVIEW OF ISLAMIC SOCIAL FINANCE CONTRIBUTION IN INDONESIA
Muhammad Rizal Hasibuan;
Marliyah Marliyah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)
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DOI: 10.24114/jakpi.v11i1.47998
This study aims to review and map the concepts and principles of Islamic social finance in their contribution to the Indonesian economy, using qualitative methods with content analysis sourced from articles on the Google Scholar database. Data was obtained using the Publish or Perish (PoP) application for a period of 10 years (2012-2022) with the keywords concepts and principles of Islamic social finance, accessed on January 7 2023, 53 articles (population) were obtained and 20 articles were taken as samples, while data analysed 15 articles. The results of the study found that the most discussed themes were 1) Development of Islamic Social Finance with 5 articles (33%), Islamic Accounting with 3 articles (20%), Disclosure of Islamic Social Reporting with 3 articles (20%), Development of Microeconomics with 2 articles (13%) Performance of Islamic Social Finance (Public) 2 articles (13%). The concept of Islamic social finance recommended by the article in overcoming economic problems in Indonesia, among others; (1) Distribution of BLT originates from zakat, infaq, or alms; (2) Increasing waqf with cash waqf and productive waqf schemes; (3) Business capital assistance to Micro, Small and Medium Enterprises (UMKM); (4) Providing business capital with a qardhul hasan loan scheme; (5) Providing an understanding of Islamic economic and financial literacy; (6) Technology development Keywords: Concept, Islamic economics, Islamic social finance