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Analisis Sistem Informasi Akuntansi Pengelolaan Zakat pada BAZNAS Kota Binjai Cindy Purnama Asry Nasution; Hendra Hermain; Wahyu Syarvina
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1556

Abstract

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.
Pengaruh Ujrah dan Dana Tabarru'Terhadap Pendapatan Investasi Pada Perusahaan Asuransi Jiwa Syariah di Indonesia Periode 2016-2021 Mei Habibah Dalimunthe; Maryam Batubara; Wahyu Syarvina
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i4.74

Abstract

This study aims to determine the effect of ujrah and tabarru' funds on investment income in Islamic life insurance companies in Indonesia for the 2016-2021 period, the effect of Ujrah on investment income in Islamic life insurance companies in Indonesia for the 2016-2021 period, the effect of Tabarru' funds on investment income in Islamic life insurance companies in Indonesia for the 2016-2021 period, do Ujrah and Tabarru' Funds affect investment income in Islamic life insurance companies in Indonesia for the 2016-2021 period, and how much influence do Ujrah and Tabarru' Funds have on investment income in life insurance companies sharia in Indonesia for the 2016-2021 period. The method used in this study is quantitative, by taking financial data samples from 6 companies in the 2016-2021 period, namely PT Asuransi Jiwa Manulife Indonesia, PT Prudential Life Assurance, PT Asuransi Takaful Keluarga, PT Asuransi Jiwa Sinarmas MSIG, PT Asuransi Jiwa Central Asia Raya. , PT. BNI Life Insurance Syariah. Based on the results of the calculation of the simultaneous regression coefficient test (Test f) it can be concluded that the variable Ujrah (X1) and Tabarru' Funds (X2) have an effect on investment income (Y), namely Fcount 159.129 > Ftable 3.28, with a significance value of 0.000 <0 ,05. And test the coefficient of determination (R2) of 0.900. This shows that the Ujrah and Tabarru Fund variables have an effect on investment income, namely 90.0%, while the remaining 10.0% is influenced by other variables that are not included and not examined in this study.
Analisis Penerimaan Pajak Reklame Guna Meningkatkan Pendapatan Asli Daerah Dibadan Pendapatan Daerah Kota Medan Beny Sitakar; Wahyu Syarvina
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.580

Abstract

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.
ANALISIS ALOKASI DANA DESA TERHADAP KEMISKINAN DALAM PENINGKATAN PERTUMBUHAN EKONOMI DESA MEDAN SINEMBAH Kembaren, Nurul Fadhilah Yusri; Syarvina, Wahyu; Rahmani, Nur Ahmadi Bi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11738

Abstract

The aim of this research is to determine the allocation of village funds to poverty in increasing the economic growth of Medan Sinembah Village. The method used in this research is descriptive qualitative with primary data sources. In this research, data was obtained from informants by direct interviews with parties who understand the distribution of Village Fund Allocations (ADD) to Medan Sinembah Village. The results of the research show that village funds are not distributed evenly, the distribution of funds is not on target, such as funds being distributed to people who have sufficient economic conditions while poor people do not receive village funds, and Village Fund Allocation (ADD) cannot increase economic growth in Medan Sinembah Village due to many other needs. The amount of funds provided by the government is not distributed properly to the people. Therefore, it can be recommended that more attention be paid to collecting data on the distribution of funds so that they are rightly targeted to the people who need them, and distribute all the funds provided by the government or at least 80% of government funds so that Medan Sinembah Village can increase economic growth with sufficient funds. 
Analysis of Work Motivation in Increasing the Productivity of RRI Medan Employee Performance Miranda, Miranda; Syarvina, Wahyu
AMK : Abdi Masyarakat UIKA Vol. 3 No. 1 (2024): MARET
Publisher : Universitas Ibn Khaldun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/amk.v3i1.2155

Abstract

This research aims to determine the motivation used to increase employee productivity at LPP RRI Medan and the efforts made by organizations or companies to motivate their employees. The research results show that LPP RRI Medan provides motivation to its employees in two ways, namely materially and non-materially, but when implemented, it is inconsistent in providing work motivation to its employees. This incident resulted in many employees who were not motivated to do their jobs well. Efforts taken include not being too harsh in criticizing and correcting employees, for example, when an employee makes a mistake, the head of the company should reprimand them properly and direct the employee to make improvements. Then often carry out controls during working hours so that employees feel cared for and they feel motivated by the presence of the head of the company or organization. This study uses a qualitative method. Research is carried out directly in the field or object where all data is collected by observation and interviews.
Effect of Self-Service Technology on Customer Satisfaction in Islamic Banks in Indonesia : FEBI UINSU Students Nugraha, Agung; Harahap, Rahmat Daim; Syarvina, Wahyu
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1217

Abstract

With the advancement of technology, particularly in the banking sector, innovations like ATMs and Mobile Banking have significantly evolved. However, there are accompanying challenges such as security vulnerabilities and network disruptions, which can lead to customer apprehension and dissatisfaction. This research aims to explore the impact of Digital Banking with Self-Service Technology (ATM and Mobile Banking) on Customer Satisfaction in Sharia Banks. The study employs a quantitative research approach with primary data collected through questionnaires from a sample of 50 respondents. Data analysis utilizes SPSS version 23. The findings indicate that both M-Banking and ATM services significantly influence customer satisfaction. Statistical tests, including partial and simultaneous tests, reveal significance levels < 0.05, underscoring the impact of M-Banking and ATM services on enhancing customer satisfaction. Implications from this research underscores the critical role of M-Banking and ATM services in shaping customer satisfaction within Sharia Banks. By addressing security concerns and optimizing network reliability, banks can enhance customer trust and loyalty. Insights from this study can guide banks in refining their digital strategies, improving service quality, and ultimately fostering stronger customer relationships in the digital banking era.
Implementing ISAK 35 in Non-profit Organizations: A Case Study of Yayasan Pendidikan Nurussholih Hasibuan, Jihan Isnaini; Syafina, Laylan; Syarvina, Wahyu
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1226

Abstract

This paper investigates the implementation of ISAK 35 as a framework for financial reporting in non-profit organizations, focusing on Yayasan Pendidikan Nurussholih. The study addresses the significant challenges non-profits encounter in adhering to new accounting standards. It examines why the monthly financial reports of Yayasan Pendidikan Nurussholih do not comply with ISAK 35 and identifies specific implementation hurdles. This research sheds light on the unique difficulties this non-profit organization faces in adopting ISAK 35, an area underexplored in prior literature. A qualitative case study methodology was employed, utilizing both primary (interviews with key informants) and secondary data (bank records, historical documents). Findings reveal that while Yayasan Pendidikan Nurussholih utilizes BOS funds for monthly reporting, it struggles with comprehending and implementing ISAK 35 due to financial constraints, complex bookkeeping, and limited technology use. Non-compliance with ISAK 35 may undermine donor confidence in the foundation's financial disclosures. The study concludes that additional support and resources are essential for non-profits to achieve full compliance with ISAK 35. It emphasizes the necessity of tailored solutions to help non-profit organizations overcome these specific challenges and improve their financial reporting practices.
Pengaruh Harga Minyak Dunia dan Dow Jones Islamic Market Index (DJIM) terhadap Jakarta Islamic Index (JII) Lubis, Zul Fahmi; Fadhila, Tri Inda; Syarvina, Wahyu
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.4508

Abstract

The Jakarta Islamic Index (JII) is one of the indices on the Indonesia Stock Exchange (IDX). The index, which was launched on July 3, 2000, is intended to accommodate investors who wish to invest in the stock market in sharia-compliant stocks. As for the increase and decrease in stock prices, of course there are several indicators that influence it, one of which is macroeconomic factors. Macroeconomic factors are the factors that become the center of attention of investors, these factors are the occurrence of World Oil Prices, the Dow Jones Islamic Market Index, and the Jakarta Islamic Index. So these factors have the potential to increase profits or reduce risks. The aim of the research is to determine the effect of world oil prices and the Dow Jones Islamic Index (DJIM) on the Jakarta Islamic Index (JII). This research is a quantitative research using secondary data from the annual reports of related variables. The samples in this study were taken during the 2016-2020 period. The statistical test used in this study used the Eviews 10 program with quantitative analysis. The results of the study show that the first hypothesis, World Oil Prices have a positive and significant effect on the Jakarta Islamic Index. The second hypothesis, the Dow Jones Islamic Market Index has no effect on the Jakarta Islamic Index. The third hypothesis, simultaneously the two independent variables have a positive and significant effect on the Jakarta Islamic Index.
Analisis Pengaruh Penerimaan Pajak Parkir Guna Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Medan Mhd. Arifta Pulung Tumannger; Wahyu Syarvina
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.1993

Abstract

Research conducted at the Medan City Regional Revenue Agency. The aim of this research is to understand and analyze how the level of realization of parker rent increases the number of Indigenous Regional Residents (PAD) in the Regional Revenue Agency of Medan City. To understand and analyze why the parking revenue target at the Medan City Regional Revenue Agency has not been met. To understand and analyze why taxpayer rates in the Medan Regional Revenue are still not optimal. The research method used here is called the Qualitative method which produces interview results. The contribution of parking to the Medan Raya Regional Development Agency's PAD is relatively low. This results in the tax and levy management body not achieving the expected goals and being ineffective where the cause of the realization of the parking tax lies. Many people are reluctant to share their honest parking tax income. This is in accordance with research findings (Jufrizen, 2013) which state that research data shows that the area received from the parking levy subsector has not reached the optimal level. This is because the target and realization period do not always align, so further research is needed to find out what can be done to increase the area of ​​revenue from the parking levy subsector more effectively.
What Strategies are Employed in the Implementation of Sharia Bank Green Banking? Syarvina, Wahyu; Tarigan, Azhari Akmal; Marliyah, Marliyah
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23004

Abstract

Green banking is an approach that aims to mitigate market competition and preserve the environment since the banking sector is reliant on a healthy environment for its sustainability. If the banking sector does not implement this, it will increase legal risks, financing risks, and the bank's reputation. This research aims to find out the green banking development strategy of Sharia banks in Indonesia, along with the problems and potential solutions for its implementation. This research employs the Analytic Network Process (ANP) method and is processed using the SuperDecision software. The findings of this study reveal that Islamic banking in Indonesia has three distinct problems: The primary focus is on regulatory issues, followed by human resources problems, and subsequently, governance matters. Respondents have a rater agreement of W = 0.10345. The best solution to overcome the problem of developing green banking for Islamic banks in Indonesia is a human resources solution, followed by a regulatory solution and a governance solution. The level of respondent agreement or rater agreement W = 0.05461. Strategies for developing green banking for Sharia banks in Indonesia include improving the quality of human resources, implementing government support initiatives, and strengthening governance systems. Respondents have a rater agreement of W = 0.04598. Strategies for developing green banking for Sharia banks in Indonesia include strategies for improving the quality of human resources through employee green training and capabilities, strategies for implementing government support initiatives through the establishment of policies that facilitate the enactment of green banking in Sharia banks, and strategies for strengthening governance system by complying with the precautionary principle for an excellent image of Sharia banks.
Co-Authors ., Lisnawati Adela Putri, Sania Adelini Siagian Agiet Mutiara Rengganis Agung Nugraha agung setiawan Agustin, Lismaini Ahmad Muhaisin B Syarbaini Ahmad Syakir Ahmad, Alya Hamdini 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 Dea Puspita Diana Diana Dimas Pratama Elsa Mayori Elsa 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 Helva Diansyah Putri Hendra Harmain Hendra Harmain Hendra Hermain Hilmi, Hafizh Hotbin Hasugian Hotbin Hasugian Ilham Wahyudi Imsar, Imsar Imsar2 Indah Aryani Indah Lestari, Annio Indah Wulan Sari BatuBara Indra, Ahmad Perdana Indradewa, Rhian Irani Eka Putri Pohan Isnaini Harahap Julfan Saputra Juni Anggriany Kaidah Sinaga, Ade Nurul 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 Miftahul Husna Hutapea 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, Lis Mawarni Nasution, Silpiah Jahra Nia Andriani Niken Rahmadyah Niki Aulia Nst, Muhammad Lathief Ilhamy Nufikha, iyundzira Nufikha, Liyundzira Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Hanisah Lubis Nurbaiti 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 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 Sophia Rahmadhani 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 Zahra Amalia Khairani Zuhrinal M. Nawawi Zuhrinal. M. Nawawi Zulpan, Zulpan  Yenni Samri Juliati Nasution