Articles
<![CDATA[Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Marliyah Marliyah]]>;
<![CDATA[Haris Al Amin]]>;
<![CDATA[Julfan Saputra]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v5i2.449
<![CDATA[The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.]]>
<![CDATA[Mekanisme Pasar dala Konteks Islam ]]>
<![CDATA[Sarwo Edi]]>;
<![CDATA[Julfan Saputra]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i1.477
<![CDATA[This paper is a literature review that aims to determine the market mechanism in the context of Islam. The methodology used is a review of studies and books both on a local Indonesian scale and on an international scale. In contrast to conventional systems, the concept of Islamic Economics emphasizes that market mechanisms and price fixing need to be regulated to achieve market equilibrium and economic justice by considering the urgency of the parties involved in the market. Fair and fair prices are prices obtained based on the power of supply (supply) and demand (demand). In the event of unfair actions that result in market distortions or prices are not at their equilibrium point, the government plays a very important role in taking regulations in the form of price fixing by looking at the factors that cause these distortions and returning prices to the original equilibrium point.]]>
<![CDATA[Sistem Keuangan Islam dan Konvensional: Sebuah Studi Literatur ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Julfan Saputra]]>;
<![CDATA[M. Shabri A. Majid]]>;
<![CDATA[Marliyah]]>;
<![CDATA[Rita Handayani]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i1.546
<![CDATA[The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.]]>
<![CDATA[PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN ]]>
<![CDATA[Asmaul - Husna]]>;
<![CDATA[Sarwo - Edi]]>;
<![CDATA[Widia - Astuty]]>;
<![CDATA[Maya - Sari]]>
<![CDATA[ HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.]]>
<![CDATA[Sharia Perspective Supervision Management in Preventing Corruption ]]>
<![CDATA[Asmaul Husna]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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<![CDATA[Corruption has evolved into a difficult-to-control problem, particularly in Indonesia, where the problem is growing in both quantity and quality. As the number of corruption cases grows, so will the amount of money lost by the government. Indeed, both at the national and provincial levels, this criminality has been rampant. Local government personnel have more opportunity to conduct illegal acts of corruption as a result of the government's decentralization scheme. This problem necessitates an assessment in order to identify guidelines that may be used to avoid corruption, therefore this study focuses on the supervision of public policy in the fight against corruption through community participation. The major issue addressed in this study is how effective public policy oversight is in combating corruption through public participation. This study employs a descriptive analysis research method to address this issue, allowing it to be concluded that the public plays a role in monitoring public policies regarding corruption prevention through efforts to prevent and eradicate corruption crimes, based on the information presented in the discussion. This oversight is carried out to ensure that public policy is carried out in conformity with its stated goal, namely the prevention of criminal corruption. Individuals, non-governmental groups, and other types of community organizations can all play a role in achieving community engagement.]]>
<![CDATA[Potential Of Zakat In Poverty Reduction In Indonesia: Literature Study ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ AGHNIYA : Jurnal Ekonomi Islam Vol 4, No 1 (2022): AGHNIYA: Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/aghniya.v4i1.11138
<![CDATA[Zakat can be a useful tool for alleviating poverty in a location having a very large effect on the surrounding area. Poverty is one of the most pressing problems in Indonesia in terms of economic development. Since the majority of Indonesia's population is Muslim, one of the efforts to alleviate poverty is to utilize the potential of zakat. Apart from being the third pillar of Islam and a component of worship of mahdhah to Allah SWT, zakat is also a maliyah worship with various strategic social roles in improving the welfare of the people. This research is a qualitative descriptive study that uses a literature study approach to collect information from books, literature, theses, and library materials that are relevant to the research objectives. This literature review was conducted on 38 text publications between 2015 and 2021.]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF SYARIAH ]]>
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Rahmi Amalia]]>
<![CDATA[ HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/hf.v9i2.13392
<![CDATA[Islam regulates all its affairs including human-human interaction, which is managed by Islam. The purpose of this study is to see how cheating behavior is seen in the Islamic context. The research method used in this study is a qualitative method with a literature review approach, where researchers collect information from international and national publications. The information collected from these journals was then used as research material for this study. Research findings indicate that the Qur'an and Hadith have provided clues or signs of fraudulent or fraudulent behavior. According to the results of the study, Islam has regulated all of its people, especially the problem of fraud, which is forbidden by Islam to be carried out by its adherents. Furthermore, this research shows that deception, which is often known as deception, has been practiced for centuries and Islam has clearly and passionately described how deception occurred and the consequences for its adherents. This study is also expected to help the public's understanding of fraud and activities, as well as enlightenment.]]>
<![CDATA[Analisis Penghambat Sulitnya Penerapan Akad Mudharabah pada Koperasi Serba Usaha Syariah Mitra Mandiri Pratama Sei Mencirim ]]>
<![CDATA[Putri Qhoirunnisa]]>;
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v8i2.856
<![CDATA[The purpose of this study was to find out (1) what factors hindered the difficulty of implementing mudharabah contracts at KSU Syariah Mitra Mandiri Pratama (2) to analyze what had been done by KSU Syariah Mitra Mandiri Pratama to overcome the difficulties of applying mudharabah contracts. This study used a qualitative approach with a descriptive research type. The data used are primary data obtained from direct interviews with members of the mudharabah financing and also managers of the Mitra Mandiri Pratama Sharia Multi-Business Cooperative and secondary data obtained from the second source after primary data, namely using books. In this study using data analysis techniques, namely data reduction, data presentation, drawing conclusions and verification. The results of the study show that the factors that hinder the difficulty of applying the mudharabah contract include (1) members' moral hazard behavior (2) the seriousness of the mudarib members in running a business financed by the sharia cooperative concerned (3) violation of the provisions agreed according to the agreement where members do not use funds with what is stated in the agreement or contract (4) the internal management of the mudharib company that has not been carried out professionally according to management standards agreed between sharia cooperatives and members.]]>
<![CDATA[Performance Of Islamic Rural Banks Pre and During Pandemic By Maqashid Sharia Index ]]>
<![CDATA[Rahmi Amalia]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Sarwo Edi]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol 9 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v9i2.32742
<![CDATA[This study attempted to reveal the performance of the Islamic Rural Bank (BPRS) in North Sumatra during the pre and post-covid-19 pandemic. The method used in this study uses descriptive quantitative research with secondary data sources, namely the financial statements of BPRS in North Sumatra published on the site of Otoritas Jasa Keuangan (OJK) for 2019-2021. The data were selected by purposive sampling and obtained 7 BPRS according to the research criteria. This study used the Maqashid Syariah Index as a performance measurement method, based on the definition of Abu Zahrah maqasid shariah model. The findings in this study are, during 2019-2021, the average performance level of BPRS Gebu Prima in Medan city was the highest at 37.5%, and BPRS al-Washliyah was the lowest at 22.55%. The results showed some elements are negatively affected by the covid-19 pandemic, such as very low levels of profitability. This research contributed to providing information to BPRS stakeholders in North Sumatra to continuously improve performance in the Maqashid Sharia dimension.]]>
<![CDATA[Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah ]]>
<![CDATA[Muhammad Arifin Lubis Arifin]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Nancy Mayriski Siregar]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v9i3.1229
<![CDATA[Tujuan utama dari penelitian ini adalah untuk mengidentifikasi faktor yang paling penting yang secara signifikan meningkatkan efisiensi audit internal syariah di sektor perbankan syariah. Esai ini mengkaji literatur yang sudah ada untuk memberikan gambaran yang lengkap informasi yang dapat digunakan untuk mengidentifikasi elemen kunci yang mempengaruhi keberhasilan audit syariah di bank syariah. Berdasarkan studi yang diterbitkan sebelumnya, penelitian ini menyarankan kerangka konseptual variabel yang mempengaruhi keberhasilan audit Syariah. Struktur, prosedur, dan persyaratan audit internal Syariah semuanya termasuk dalam kerangka yang disarankan bersama dengan variabel eksternal dan internal. Dampak pada kehidupan sehari-hari. Pihak berwenang pertama-tama harus menawarkan kerangka menyeluruh untuk audit Syariah yang membahas elemen-elemen penting dari tata kelola Syariah yang efisien. Kedua, untuk mencapai tujuan tata kelola Syariah yang efektif, lembaga keuangan Islam (LKI) perlu lebih memperhatikan kepatuhan terhadap prosedur audit Syariah. Last but not least, kurangnya penelitian empiris tentang fungsi dan efisiensi audit Syariah di perbankan Islam menekankan perlunya menciptakan metodologi yang cocok untuk memajukan penyelidikan kemanjuran praktik tata kelola Syariah]]>
