Articles
<![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[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[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]]>
<![CDATA[Analisis Permasalahan Pengelolaan Zakat Di Masa New Normal Pada Dompet Dhuafa Waspada Medan ]]>
<![CDATA[Halimah Tusadiyah]]>;
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Fauziah Hanum]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 1 | 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v8i1.15134
<![CDATA[This research study was conducted on zakat receipts which have been greatly facilitated by online zakat payments both from applications and from e-commerce platforms that already offer zakat payment features in e-commerce (Hasanah, 2021). In assisting in maximizing the management of zakat funds in the new normal, the researchers limit this research by focusing on the analysis of problems in zakat management carried out by Dompet Dhuafa Waspada Medan in the new normal period. This study aims to determine how the problems of zakat management in the new normal period in Dompet Dhuafa Waspada Medan.]]>
<![CDATA[Analisis Makna Distribusi Kekayaan Perspektif Ekonomi Islam dalam Pandangan Al-Qur’an dan Hadits ]]>
<![CDATA[Syahrul Amsari]]>;
<![CDATA[Sugianto Sugianto]]>;
<![CDATA[Ahmad Afandi]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v7i2.980
<![CDATA[The distribution of wealth is the center of attention of Islamic economics to achieve common prosperity. The purpose of this study is to find out how the concept of good and correct distribution of wealth in the Islamic economy is based on the Al Qur’an and Hadith. This research is a library research where data sources are taken from books, hadith books, journals and others using the maudhu'i interpretation method or better known as thematic interpretation and all data is reviewed and described into a systematic discussion. This shows that the concept of wealth distribution which is prohibited by Allah in the Qur'an is the circulation of wealth that occurs only to a group of people. The existing reality shows that there are still many people who use the wrong concept of distribution. So that the rich remain rich and the poor remain poor, while the correct distribution of wealth is when the circulation of wealth does not only occur in certain circles. As in the interpretation of QS. Al Hasry verse 7 then in solving this problem, it is necessary to have an economic mechanism and a non-economic mechanism to overcome the wrong concept of distribution, so that it can produce a complete concept from the Al Qur’an on this problem, so that the distribution of wealth will circulate to all groups and will not occur social inequality in society.]]>
<![CDATA[Mengungkap Peran Terbaru Pegadaian Dalam Mendukung Pertumbuhan Usaha Dalam Kerangka Bisnis Syariah ]]>
<![CDATA[Putra Dewan Pratama]]>;
<![CDATA[Muhammad Arifin Lubis]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Fauziah Hanum]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v9i6.1854
<![CDATA[Dalam melakukan penelitian ini penulis menggunakan pendekatan penelitian kualitatif. Penelitian yang dilakukan dilapangan atau dilokasi penelitian, untuk menyelidik gejala objektif yang terjadi ditempat tersebut dimana dalam penelitian ini akan dideskriptifkan keadaan yang menjadi fokus dalam penelitian berdasarkan Aktualisasi Peran Pegadaian Dalam Pengembangan Usaha Menurut Perspektif Bisnis Syariah Studi Kasus PT Pegadaian Syariah Sinabang. Tujuan dari penelitian ini adalah: 1. Untuk mengetahui peran pegadaian dalam menunjang usaha kecil di Kabupaten Simeulue; 2. Untuk mengetahui potensi dalam pengembangan bisnis masyarakat bisa berpeluang untuk menunjang usahanya di pegadaian syariah Sinabang; 3. Untuk memberikan pemahaman kepada masyarakat terhadap akad bisnis syariah, terutama dalam pembiayaan modal usaha arrrum. Hasil dalam penelitian ini adalah Masyarakat sangat diuntungkan dengan adanya pegadaian syariah karena pemilik usaha kecil sangat membutuhkan modal untuk menjalankan usahanya. Inilah sebabnya Pegadaian Syariah Unit Sinabang menawarkan pembiayaan ekuitas jangka panjang dan jangka pendek, sehingga masyarakat tidak terdesak untuk mendapatkan modal dari Pegadaian Syariah karena pembayarannya mudah dan tidak mempersulit nasabah yang ingin mengembangkan usahanya.]]>
<![CDATA[DETERMINAN PREFERENSI MENABUNG MAHASISWA DI BANK SYARIAH (STUDI KASUS MAHASISWA PROGRAM STUDI PERBANKAN SYARIAH UMSU) ]]>
<![CDATA[Cinta Elvina Hassan]]>;
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v8i3.14502
<![CDATA[This research aims to analyze the influence of Knowledge of Shariah Bank Products, Shariah Bank Services, and Income on students' preference for saving in Shariah Banks. The research method used is quantitative, with a questionnaire as the data collection tool. The questionnaire was analyzed using SPSS 26 software. The research population consists of students in the Sharia Banking study program at the University of Muhammadiyah North Sumatra, with a sample of 30 students selected using quota sampling techniques. Hypotheses were tested using multiple linear regression analysis. The results of this study indicate that preference for saving in Shariah Banks is positively influenced by knowledge of Shariah bank products. However, services and income do not have a significant individual influence, although collectively, all three have a significant influence. This suggests that efforts to increase knowledge about Shariah bank products can enhance the preference for saving in Shariah Banks. Keywords: Shariah Bank Products, Shariah Bank Services, Income, Preference for Saving,]]>
