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All Journal Laa Maisyir Jurnal Ekonomi Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal EMT KITA EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) At-Tawassuth: Jurnal Ekonomi Islam Jurnal Ilmiah Edunomika (JIE) Aghniya: Jurnal Ekonomi Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Asmaul Husna
Universitas Muhammadiyah Sumatera Utara
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Analisis Permasalahan Pengelolaan Zakat Di Masa New Normal Pada Dompet Dhuafa Waspada Medan Halimah Tusadiyah; Sarwo Edi; Asmaul Husna; Fauziah Hanum
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 1 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i1.15134

Abstract

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.
Analisis Makna Distribusi Kekayaan Perspektif Ekonomi Islam dalam Pandangan Al-Qur’an dan Hadits Syahrul Amsari; Sugianto Sugianto; Ahmad Afandi; Asmaul Husna
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.980

Abstract

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.
An Analysis Of Minimal Pairs Of Consonant Sounds In English Asmaul Husna; Siti Sholikhah; Yani Lubis
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 1 No. 3 (2023): Agustus : Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v1i3.208

Abstract

This study aims to analyze minimal pairs of consonant sounds in English and explore their significance in language learning and teaching pronunciation. Minimal pairs are two words that differ only in one consonant sound, and this analysis aims to provide an understanding of the important role of minimal pairs in developing phonological awareness and improving pronunciation accuracy in English.This research involved identifying and analyzing minimal pairs of consonant sounds in English, including consonant sounds such as /p/ and /b/, /s/ and /z/, and /t/ and /d/. This analysis includes examining the articulation differences and acoustic characteristics of each minimal pair, with the aim of helping English learners understand the subtle phonetic differences between these consonant sounds. Through a deep understanding of minimal pairs, learners can develop their ability to distinguish and produce consonant sounds more accurately.In addition, this study also reviews the pedagogical implications of using minimal pairs in learning English pronunciation. Activities that involve minimal pairs, such as exercises on understanding and producing consonant sounds, can help learners increase their sensitivity to the different sounds in English. By engaging students in minimal pair practice, teachers can help them improve their pronunciation and increase their clarity of communication in English.
Mengungkap Peran Terbaru Pegadaian Dalam Mendukung Pertumbuhan Usaha Dalam Kerangka Bisnis Syariah Putra Dewan Pratama; Muhammad Arifin Lubis; Asmaul Husna; Fauziah Hanum
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1854

Abstract

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.
DETERMINAN PREFERENSI MENABUNG MAHASISWA DI BANK SYARIAH (STUDI KASUS MAHASISWA PROGRAM STUDI PERBANKAN SYARIAH UMSU) Cinta Elvina Hassan; Sarwo Edi; Asmaul Husna
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14502

Abstract

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,
Zakat: Wujud Solidaritas Sosial Dalam Meningkatkan Kesejahteraan Umat Muhammad Arifin Lubis; Rahmi Amalia; Asmaul Husna; Fauziah Hanum
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.15545

Abstract

The goal of community economic empowerment is to help layers of Islamic society recover their dignity from impoverished and economically disadvantaged conditions. In other words, zakat management functions as well-organized actions with a procedure to achieve this goal in an effort to increase people's economic independence. Planning, organizing, implementing, managing, and supervising are all aspects of zakat management that are used to set and meet preset goals by utilizing human resources and other resources.Tujuan pemberdayaan ekonomi kerakyatan adalah untuk membantu lapisan masyarakat Islam memulihkan harkat dan martabatnya dari kondisi melarat dan tidak mampu secara ekonomi. Dengan kata lain, pengelolaan zakat berfungsi sebagai tindakan yang tertata rapi dengan prosedur untuk mencapai tujuan tersebut dalam upaya meningkatkan kemandirian ekonomi umat. Perencanaan, pengorganisasian, pelaksanaan, pengelolaan, dan pengawasan adalah semua aspek pengelolaan zakat yang digunakan untuk menetapkan dan memenuhi tujuan yang telah ditetapkan dengan memanfaatkan sumber daya manusia dan sumber daya lainnya.
Evidentiary Application Of Arbitration In The Indonesian Legal System Asmaul Husna; Alfania Pane; Bima Ilman Mirazha Hasibuan
ISNU Nine-Star Multidisciplinary Journal Vol. 1 No. 1 (2024): Vo.1 No.1 May 2024 :ISNU Nine-Star_INS9MJ
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v1i2.103

Abstract

In the dispute resolution mechanism both litigation and non-litigation such as arbitrary, proofing evidence process plays essential role to reconstruct the real occurrence in order to seek the truth. Proofing principles that is used in Indonesian arbitrary process is based on the Law number 30 year 1999 on arbitrary and alternative dispute resolution that is lex arbitri for Indonesia. Arbitrary is part of formal civil law, therefore its proofing principles is basically the same with the dispute resolution trough litigation. The Law number 30 year 1999 shows that Even though Indonesia is a civil law jurisdiction, there are some common law principles that are accommodated in the arbitrary process. Using conceptual and statute approach, this article attempts to look at proofing principles may arise in arbitrary mechanism based on the law mentioned and based on the actual practice.
PEMULIHAN DAN PENGUATAN FUNGSI MASJID PASCA BANJIR MELALUI BANTUAN PERLENGKAPAN IBADAH Asmaul Husna; Muhammad Arifin Lubis; Farid Akbar Siregar
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 3 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i3.39201

Abstract

Abstrak: Bencana banjir yang terjadi di wilayah Sumatera Utara mengakibatkan kerusakan pada fasilitas ibadah di Masjid Taqwa Sipange, Kecamatan Tukka, Kabupaten Tapanuli Tengah termasuk sajadah dan perangkat sound system, sehingga berdampak pada terganggunya pelaksanaan ibadah serta menurunnya fungsi sosial masjid. Kegiatan pengabdian ini bertujuan untuk melakukan pemulihan sekaligus penguatan peran masjid melalui penyediaan perlengkapan ibadah yang berlandaskan prinsip ekonomi syariah. Metode pelaksanaan mencakup kegiatan sosialisasi, penyuluhan, serta penyaluran bantuan kepada mitra, yaitu pengurus masjid dengan melibatkan 25 jamaah. Evaluasi kegiatan dilakukan melalui observasi lapangan dan penyebaran kuesioner tingkat kepuasan. Hasil kegiatan menunjukkan adanya peningkatan kenyamanan dalam beribadah sebesar 85% berdasarkan persepsi jamaah, peningkatan kehadiran dalam ibadah berjamaah sebesar 70%, serta peningkatan pemahaman pengurus mengenai pengelolaan fasilitas masjid berbasis filantropi Islam sebesar 65%. Selain itu, fungsi sosial masjid kembali berjalan secara optimal sebagai pusat kegiatan keagamaan dan kemasyarakatan.Abstract: The flood disaster that struck North Sumatra caused damage to worship facilities at the Taqwa Sipange Mosque in Tukka Subdistrict, Central Tapanuli Regency, including prayer mats and the sound system, thereby disrupting worship services and diminishing the mosque’s social functions. This community service initiative aims to facilitate recovery and strengthen the mosque’s role by providing worship equipment grounded in the principles of Islamic economics. Implementation methods include outreach activities, educational sessions, and the distribution of aid to partners—specifically the mosque management—with the involvement of 25 congregants. Activity evaluation was conducted through field observations and the distribution of satisfaction surveys. The results of the activity showed an 85% increase in comfort during worship based on congregants’ perceptions, a 70% increase in attendance at congregational prayers, and a 65% increase in administrators’ understanding of managing mosque facilities based on Islamic philanthropy. Additionally, the social function of the mosque has resumed optimally as a center for religious and community activities.
PERAN TEKNOLOGI INFORMASI DALAM MENINGKATKAN KUALITAS AUDIT Asmaul Husna
HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 11 │ No. 2 │ 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v11i2.22205

Abstract

Audit quality is a major concern for various stakeholders. Along with the development of information technology, there is hope that technology can be a solution to improve audit quality. This study will specifically analyze the application of technologies such as data analytics, artificial intelligence, and cloud computing in the audit process. Through case studies at several public accounting firms, the research will identify the impact of technology use on testing efficiency, audit result accuracy, and reporting quality. Additionally, the study will examine the challenges auditors face in adopting new technologies, as well as the associated ethical implications.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BEI TAHUN 2020 – 2024 Chitra Arianda Putri; Asmaul Husna
HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 13 │ No. 1 │ 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v0i0.30021

Abstract

This study aims to determine the effect of Capital Structure and Profitability on Firm Value in palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Capital Structure is measured using the Debt to Equity Ratio (DER), Profitability is measured using Return on Assets (ROA), and Firm Value is measured using Price to Book Value (PBV). The research method used is quantitative with an explanatory approach. The population of this study consisted of 28 companies. The research sample consisted of 9 companies selected using a purposive sampling technique from palm oil plantation companies that met certain criteria. The data used were secondary data in the form of company financial statements obtained directly from the Indonesia Stock Exchange website. The testing in this study was conducted using SPSS version 26. The results of the study indicate that Capital Structure and Profitability partially and simultaneously have a significant effect on Firm Value.
Co-Authors Ahmad Afandi Alfania Pane Andri Soemitra Aulia Rahman Harahap Bima Ilman Mirazha Hasibuan Chitra Arianda Putri Cinta Elvina Hassan Darma, Aswin Fahmi Farid Akbar Siregar Fauziah Hanum Halimah Tusadiyah Haris Al Amin Julfan Saputra M. Shabri A. Majid Marliyah Maya Sari Muhammad Arifin Lubis Nancy Mayriski Siregar Putra Dewan Pratama Putri Qhoirunnisa Rahmi Amalia Rita Handayani Sarwo Edi Siti Sholikhah Sugianto Sugianto Syahrul Amsari Wahyu Syarvina Widia Astuty Yani Lubis