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Wahyu Syarvina
Universitas Islam Negeri Sumatera Utara
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Analisis Kontribusi Wakaf antara Indonesia dan Malaysia dalam Meningkatkan Pemberdayaan Ekonomi Ummat Rizki Wahyudi;  Yenni Samri Juliati Nasution; Wahyu Syarvina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.3889

Abstract

Wahyu Syarvina Universitas Islam Negeri Sumatera Utara , wahyusyarvina@uinsu.ac.id3 ABSTRACT. Waqf is one of the Islamic financial instruments that can be empowered to help the ummah's economy, starting to become one of the drivers of helping the economy in the country. because it is not an obligation for a Muslim like zakat, giving rise to various efforts made to collect and distribute waqf so that it can contribute properly. Indonesia and Malaysia, which are two neighboring countries, are the case studies in this study. To see a comparison of the funds raised, a comparative study is a method for analyzing comparisons between the two countries. By collecting data through the library, online sources of scientific publications through the Dompet Dhuafa website and the Malaysian Waqf Foundation, it is also followed by previous studies. It was found that the results of the funds collected were increasing, and the productive empowerment of waqf really helped the community. Keywords: waqf; empowerment; ummah; indonesia; malaysia
Efektivitas Fintech Melalui Digital Payment terhadap Perkembangan UMKM di Indonesia Windi Mayani Dalimunthe; Tri Inda Fadhila Rahma; Wahyu Syarvina
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 6 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v5i6.1059

Abstract

This study aims to see the effectiveness of fintech through digital payments on the development of in Indonesia with limited problems in the city of Medan. The type of research used is descriptive combination. The data source used is primary data by distributing questionnaires to respondents in this case business actors, micro, small and medium enterprises which are supported by research through interviews with business actors, micro, small and medium enterprises to see opinions about the application of digital payments on his business. The analytical technique used in this study is simple linear regression analysis by testing using the SPSS 26 application. The results of the study state that the digital payment variable has a positive and significant effect on the development of micro, small and medium enterprises. Meanwhile, based on the results of the interviews, it was taken that there was a positive impact from the provision of digital payments for in providing security, convenience and also speed in carrying out transaction processes Keywords: Fintech, Digital Payment, Bussines, Micro, Small and Medium
APLIKASI ‘URF DALAM EKONOMI ISLAM Wahyu Syarvina; Sudirman Suparmin; Tuti Anggraini
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 4 No. 1 (2022): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v4i1.285

Abstract

Urf is a habit that has been practiced by society and is considered good, it can be in the form of words or actions that do not violate Islamic law. Many behaviors or habits in people's lives have become traditions in everyday life. The tradition can be in the form of words or actions of general application. This study used qualitative research methods. Qualitative method is a method with understanding and extracting meaning to what happens to various individuals or groups, originating from humanitarian or social problems. While the type of research used in this research is library research. Based on the results of the analysis, it was found that the application of 'urf in Islamic economics includes activities or buying and selling greetings, bay al wafa contracts, providing guarantees for the purchase of electronic goods, handovers in foreign exchange transactions (taqabuth).
Analisis Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Pusat Pendapatan pada PT Sumber Satwa Sejahtera di Kota Medan Tasya Rahma Dayani Pohan; Saparuddin Siregar; Wahyu Syarvina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggung jawaban dalam mengevaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera. Kedua untuk mengetahui penerapan akuntansi pertanggung jawaban sebagai tolak ukur evaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera. Ketiga, untuk mengetahui penerapan akuntansi pertanggung jawaban dalam pemberian reward dan punishment PT. Sumber Satwa Sejahtera. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan sumber data primer dan sekunder. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara dan studi dokumentasi dengan datang langsung ke PT. Sumber Satwa Sejahtera Medan dan mewawancarai narasumber yang ada. Hasil penelitian ini adalah 1) Penerapan akuntansi pertanggung jawaban dalam mengevaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera adalah yaitu dengan mengevaluasi kinerja pendapatan pada pengaplikasian akuntansi pertanggung jawaban yang telah di terapkan oleh PT. Sumber Satwa Sejahtera dengan pengevaluasian elemen akuntansi pertanggung jawab pada kinerja pendapatan dengan kurang efektif dikarenakan perubahan harga ayam per unit atau kilogram, jumlah ayam yang sakit, kerugian atas ayam broiler yang mati, kenaikan harga bahan pokok, kenaikan harga jual yang dikarenakan berubahnya-ubahnya system perekonomian yang terus menerus memburuk. 2) Penerapan akuntansi pertanggung jawaban sebagai tolak ukur dalam evaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera Medan adalah menggunakan tolak ukur gabungan dalam penyusunan anggaran dengan pendekatan bottom up yang telah sesuai dengan penerapan akuntansi pertanggung jawaban. 3) Penerapan akuntansi pertanggung jawaban dalam pemberian reward dan punishment di PT. Sumber Satwa Sejahtera Medan adalah dengan melakukan penetapan dalam pemberian reward dan punishment kepada manajer penjualan jika mencapai target penjualan, maka akan diberikan reward berupa kenaikan gaji, pemberian bonus tambahan, hingga kenaikan jabatan.
PENGARUH CAR, NPF, ROA, ROE TERHADAP PEMBIAYAAN EKUITAS BAGI HASIL DENGAN BOPO SEBAGAI VARIABEL INTERVENING DI BANK UMUM SYARIAH INDONESIA TAHUN 2017 – 2021 Mutiara Annisa; Sugianto Sugianto; Wahyu Syarvina
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15126

Abstract

Metode analisis data menggunakan Regresi Panel, dan kumpulan data mencakup data cross-sectional dan time series. Tiga metode yang di pakai yaitu, Uji Chow, Uji Hausman, dan Uji Langrange sering digunakan saat mengestimasi model regresi menggunakan data panel. Temuan penelitian ini menunjukkan bahwa Random Effect Model adalah model regresi terbaik untuk digunakan. Temuan penelitian ini lebih lanjut menunjukkan bahwa untuk tahun 2017 hingga tahun 2021, CAR dan NPF secara parsial tidak berpengaruh terhadap Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia. Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia tahun 2017 hingga tahun 2021 juga dipengaruhi oleh ROA, ROE, dan BOPO. Berdasarkan pengujian secara simultan, variabel CAR, NPF, ROA, ROE, dan BOPO berpengaruh terhadap pembiayaan ekuitas bagi hasil bank umum syariah Indonesia tahun 2017 hingga tahun 2021. Temuan analisis intervening menunjukkan bahwa BOPO dapat memediasi hubungan tersebut. antara CAR, NPF, ROA, dan ROE Tentang Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia periode 2017 hingga tahun 2021
ANALYSIS OF CUSTOMER SATISFACTION LEVELS REGARDING SERVICE QUALITY AND POLICY RISK COVERAGE VALUE AT PT. FAMILY TAKAFUL INSURANCE Sakinah Sakinah; Wahyu Syarvina
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Takaful insurance is sharia insurance that aims to minimize losses from a risk. One of its superior products is Fulnadi, this product is devoted to preparing children in terms of education up to bachelor's degree. This study aims to determine how the level of customer satisfaction with the quality of service and the value of the policy risk coverage at PT. Family Takaful Insurance. This study uses a qualitative and quantitative approach that is descriptive analysis. The data taken were library research and field research, using interview data collection techniques and questionnaire techniques. The results of the study revealed that Family Takaful Insurance. Judging from the results of the analysis, customers were satisfied with the quality of service at PT. Family Takaful Insurance and Judging from the results of the analysis that customers are satisfied with the policy risk coverage at PT. Family Takaful Insurance.
Penerapan Sistem Informasi Akuntansi Persediaan Pada Supermarket (Studi Kasus Suzuya Supermarket di Rantau Prapat) Gustrianingsih G; Saparuddin Siregar; Wahyu Syarvina
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 9 (2023): Oktober
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8405030

Abstract

Trading companies generally use and require an inventory accounting system to find out the stock and price of the goods of sale. This research is aimed at finding out the application of the information system of inventory accounting in the Suzuya Supermarket, with a qualitative descriptive approach. But it needs to be fixed because there is a difference in the amount of physical supplies in the warehouse and in the computer system, the physical inspection of the stock of goods only once in six months. Although training has been conducted, the qualification on human resources has not been met.
Tinjauan Indikator-indikator Pemenuhan Klaim dalam Proses Klaim Asuransi Jiwa pada PT. Prudential Life Assurance Syariah Cabang Binjai Kota Widia Angraini; Nur Ahmadi Bi Rahmani; Wahyu Syarvina
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.540

Abstract

This study aims to determine the indicators of claim fulfillment of the Life Insurance claim process at PT Prudential Life Insurance Syariah Binjai City Branch and to find out the causes of life insurance claims can be delayed or rejected at PT Pruential Life Isurance Binjai City Branch... The research used is descriptive qualitative. The results showed that in general there are four claim processes including claim notification, proof of claim documents, claim investigation and claim settlement. The four claim processes implemented by PT Prudential Life Assurance Syariah are quite simple and easy. The cause of the delayed claim is the lack of documents provided by the institution on behalf of the participants to the insurance company so that the claim is postponed until the file is completed at a predetermined time. The causes of rejected claims are as follows Customer dishonesty, Exclusion by the insurance company in paying the sum insured, The customer takes too long to submit a claim, The requirements when submitting a claim are incomplete, Non-payment of premiums by customers within a predetermined period. The cause of the delayed claim is the lack of documents provided by the institution on behalf of the participants to the insurance so that the claim is postponed until the file is completed at a predetermined time.
Analisis SWOT Kompetensi Agen Asuransi Dalam Meningkatkan Pemasaran Dan Mempertahankan Loyalitas Nasabah Pada PT. Chubb Life Insurance Cabang Medan M. Hizbullah Hasibuan; Fauzi Arif Lubis; Wahyu Syarvina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2952

Abstract

Dalam Perkembangan zaman, sektor asuransi di Indonesia terus meningkat, tapi banyaknya Perusahaan jasa Asuransi menimbulkan persaingan dalam memperebutkan para nasabah, agar perusahaan tidak kehilangan kepercaan dan loyalitas nasabah, Perusahaan dan agen perlu menerapkan strategi pemasaran untuk  mempertahankan kepercayaan yang lebih tinggi dari nasabah dalam perlindungan dan jaminan asuransi. Penelitian ini bertujuan untuk menganalisa strategi Kompetensi Agen asuransi dalam meningkatkan pemasaran dan mempertahankan loyalitas nasabah pada PT. Chubb Life Insurance Cabang Medan dan kelemahannya dalam menghadapi kesempatan dan ancaman dari  strategi pemasaran asuransi pada Perusahaan asuransi. Contoh penelitian ini mengadopsi strategi efektif yang memaksimalkan kekuatan dan peluang perusahaan serta meminimalkan kelemahan dan ancaman dengan menggunakan metode analisis SWOT. Hasil penelitian ini menunjukkan bahwa Strategi yang digunakan oleh para agen PT. Chubb Life Insurance Cabang Medan adalah strategi integrasi horizontal, pelayanan yang baik, efisiensi biaya dan penggunaan teknologi tinggi dalam sistem pembayaran dan sistem pemesanan produk asuransi. Semua ini harus ditujukan untuk kepuasan pelanggan untuk meningkatkan kemampuan pemasaran agen dan mempertahankan loyalitas nasabah kepada PT. Chubb Life Insurance Cabang Medan.  
Analisis Efektivitas Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Penerimaan dan Pengeluaran Kas (Studi Pada Koperasi Kementerian Agama Kota Medan) Khairil Fitrah Harahap; Hendra Harmain; Wahyu Syarvina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

This study aims to determine the effectiveness of the Accounting Information System and Internal Control of Cash Receipts and Expenditures in the Cooperative of the Ministry of Religious Affairs of Medan City. The method used in this study is qualitative with descriptive analysis, with data collection techniques through interviews and documentation. The result of this study is that the application of the Accounting Information System on cash receipts and expenditures has been effective and efficient because the parts of the functions in the Cooperative of the Ministry of Religious Affairs of Medan City, one of which is the cash function. The cash function is responsible for the cash flow statement process. In the cash function has been recorded well through software called Smartcoop. This software is very helpful for employees in processing data so that it can present information that is quite clear. The implementation of the Internal Control System in the Medan Regional Office on cash receipts and expenditures at the Cooperative of the Ministry of Religious Affairs of Medan City has been running effectively. There is a separation of functions, namely the cash function and the accounting function where there is no limitation of duties or positions carried out in the process of receiving and disbursing cash.
Co-Authors ., Lisnawati Adela Putri, Sania Adelini Siagian Agiet Mutiara Rengganis Agung Nugraha agung setiawan Agustin, Lismaini Ahmad Muhaisin B Syarbaini Ahmad Syakir Ahmadi Bi Rahmani, Nur Aldi Fernando Amanda Damayanti Nasution Amanda, Annisa Rizka Amelia Putri Amin, Haris Al Anastasya Br Ginting Andri Soemitra Andri Soemitra Anggita Rizkia Anggraini , Widia Angraini, Tuti Aninda Zahra Anio Indah Lestari Anisa Mawaddah Nst Aprilia Indah Saputri Rambe Aprilia, Dita Aqila Tamima Aqwa Naser Daulay Arif, Muhammad Arifin Fauzi Lubis Asmaul Husna Asmaul Husna Asri Lestari Atika Atika Ayu Andini Azhari Akmal Tarigan Azka Wardatul Hayyah Azka Wardatul Hayyah Azmi Lubis, Muhammad Azzahra, Aisya azzahri, khairul Baehaqi Basania Nasution Batubara, Muslimatul Husnah Beny Sitakar Br Ginting, Herminaria Chairani, Zizah Chuzaimah Batubara Cici Winda Atila Cindy Clara Afifah Cindy Purnama Asry Nasution Damanik, Aryaji Wardana Diana Diana Dimas Pratama Elsa Zulfita Erna Sipahutar Fachry Abda El Rahman Fadhila Rahma, Tri Inda Fadhila, Tri Inda Fattonah, Rindang Dwi Febrianti, Rani Feri Wijaya Fitria Hanum Fitrianur Ahmad Sihombing Frissai Gusminar Mutia Gustrianingsih G Hamtheldy, Raihan Zaky Harahap, Dewi Anna Sari Harahap, Rahmat Daim Harahap, Yusra Lestari Haris Al Amin Hasan Basri, Tengku Hasibuan, Abdi Satria Hasibuan, Adik Tya Hasibuan, Jihan Isnaini Haya, Salwa Fadhilah Hazrah, Siti Hendra Harmain Hendra Harmain Hendra Hermain Hilmi, Hafizh Hotbin Hasugian Hotbin Hasugian Ilham Wahyudi Imsar, Imsar Imsar2 Indah Aryani Indah Lestari, Annio Indra, Ahmad Perdana Indradewa, Rhian Irani Eka Putri Pohan Isnaini Harahap Julfan Saputra Juni Anggriany Kembaren, Nurul Fadhilah Yusri Khairil Fitrah Harahap Khairunnisa Azzahra Laylan Syafina Lingga, Fitria Ratna Liska Febrianti Lubis, Listiya Andana Lubis, Minta Ito Lubis, Nur Jannah Lubis, Zul Fahmi M. Hizbullah Hasibuan M. Reza Shah Fahlevi Lubis Mahvi, Muhammad Rizky Maidalena Maidalena, Maidalena Majalipa Awalia Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Masitha Khairani Hasibuan Maulida Marpaung Ma’arif Noer Lubis Mei Fani, Mukhammad As Alukal Huda Mei Habibah Dalimunthe Meiliani, Risa Melisa Syafitri Amalia Mhd. Arifta Pulung Tumannger Minta Ito Lubis Miranda Miranda Miranda, Miranda Muhammad Anshari Hutasuhut Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Ridwan Muhammad Rizky Muhammad Syafii muhammad Syahbudi, muhammad Muhammad Yafiz, Muhammad Munthe, Ira Hairun Nisa Munthe, Yusnita Ulfah Murni Sofiah Muslimatul Husnah Batubara Mustapa  Khamal  Rokan Mutia, Frissai Gusminar Mutiara Annisa Nabila, Vania Sally Nastiti . Nasution, Annio Indah Lestari Nasution, Eldzan Izzahara Nasution, Juliana Nasution, Silpiah Jahra Niki Aulia Nst, Muhammad Lathief Ilhamy Nufikha, iyundzira Nufikha, Liyundzira Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Hanisah Lubis Nurbaiti Nurbaiti Nurhidayah Nurhidayah Nursantri Yanti Nurul Aini Siregar Nurul Jannah Nurwani Nurwani, Nurwani Pohan, Rahma Nur Azizah Putri Apriyani br Rangkuti Qarni, Waizul Rahimi, Siti Rahma, Tri Indah Fadhila Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Raihan Zaky Hamtheldy Ramadhani, Sri Raudhah Jannatun Raudhatul Jannah Reni Ria Armayani Hasibuan Revika Revika Viola Azzahara Reza Febrian Ridho Fachrozie Rifki Akmal Tanjung Rio Ariangga Hutagalung Ritonga, Mei Anriani Rizki Wahyudi Rizkia, Anggita Rizky Ananda Utami Roza, Fitra Maulana Rustiana, Devara Safitri, Kenanga Sakinah Sakinah Sakinah Salsabila, Amanda Putri Salsabila, Tasya Salwa Fadhilah Haya Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saputra, Julfan Saragih, Arif Kusnedi Saragih, Fitriani Sari, Ika Damai Siregar, Padrie Payung Siti Hazrah Siti Nur Adillah Siti Nurhaliza Sofiah, Murni Sofyanda, M. UKi Sri Anjani Sri Sudiarti sri sudiarti Sri Sudiarti sri sudiarti Sri Wahyuni Suci Afria Sasty Siregar Sudirman Suparmin Sugianto Sugianto Sugianto Sugianto Sumi, Raudatun Syahputri, Diana Syakir, Ahmad Syamsiar, Syamsiar T. Wulan Arianti Tasya Rahma Dayani Pohan Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tuti Anggraini Umi Khairani Utami R.A Padang Vania Sally Nabila Wahyu Andriansyah Naibaho Widia Angraini Windi Mayani Dalimunthe Yani, Yusra Yasmine, Resa Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunda Herliana Yuningsih, Apriliani Yusrizal Yusrizal Zuhrinal M. Nawawi Zuhrinal. M. Nawawi Zulpan, Zulpan  Yenni Samri Juliati Nasution