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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Abdi Ilmu Mutlaqah: Jurnal Kajian Ekonomi Syariah Journal of Innovative and Creativity Indonesian Journal of Islamic Psychology
Abdul Rahman
Universitas Islam Sumatera Utara
Religion Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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HIRARKI PENCEGAHAN FRAUD (KONSEP PENGAWASAN BANK INDONESIA) PADA AKAD KEUANGAN DI BANK SYARIAH Wilchan Robain; Abdul Rahman
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The purpose of this study was to find a ranking hierarchy for fraud prevention (the concept of Bank Indonesia supervision) in accordance with SE Bank Indonesia No. 13/28/DPNP Year 2011 on financial contracts at Islamic banks. This study uses a combination of quantitative and qualitative methods, analyzes data using Analytical Networking Processes (ANP) through Super Decision Software, conducts open and in-depth interviews with 9 respondents, Focus Group Discussion (FGD) with practitioners and experts in Islamic finance. In this case, a hierarchy of fraud prevention rating structures was found (in financial contracts at Islamic banks, 33.1% active management monitoring, 27.6% internal and external environmental conditions, 23% monitoring, evaluation and follow-up, 22.3 organizations and answers %, business complexity 20.1%, then the next rank is investigation, reporting and sanctions, detection, control and monitoring, prevention, potential, types and risks of fraud, the resources required range from 15.6% to 10.6%.
Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.
STRATEGI PERUSAHAAN MEMPERLUAS USAHANYA, BOLEHKAH DENGAN BERHUTANG? Wilchan Robain; Abdul Rahman
Jurnal Abdi Ilmu Vol 14 No 1 (2021): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

The purpose of this study was to look at the strategy of the company is expanding its business can be the debt allowed by commercial law and in the view of Islam, and is expected to be useful for businesses, especially Muslim businessmen to conduct business. The results of the analysis that the debt can be justified and should qualify that, the goods or services that are owed are the owners must be clear and purely lawful, the creditor does not link the debt problem to something else and does not hurt the debtor, the creditor should only intend to get the pleasure of Allah SWT by giving the debt properly and the goods or services that are deferred do not provide advantages or benefits to the debtors and must be civilized. Need more focused research and analysis to obtain concrete results and tangible mainly expected to be useful for businesses in conducting their business in the future without violating the norms of economic and religious.
PENDAYAAN ASSET WAKAF PRODUKTIF TERHADAP PEREKONOMIAN UMAT DI KOTA MEDAN Al-Munandar Al-Munandar; Ahmad Adib Nasution; Abdul Rahman
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 2, No 2 (2022): Edisi Januari
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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Abstract

Wakaf merupakan salah satu aspek yang sangat diperhatikan dalam Islam, sehingga wakaf dikategorikan sebagai salah satu lembaga keagamaan yang erat hubungannya dengan sosial ekonomi, oleh karena itu wakaf telah banyak membantu pembangunan secara menyeluruh, baik dalam pembangunan sumber daya manusia maupun sumber daya sosial. Tujuan penelitian ini adalah untuk mengetahui pendayaan asset waqaf produktif terhadap perekonomian ummat di kota Medan, mengetahui sejauh mana pengaruh pendayaan wakaf terhadap pengingkatan perekonomian ummat di kota Medan,mengetahui sejauhmana manfaat manfaat wakaf produktif yang dilakukan untuk mendalami dan mengembangkan perekonomian ummat.Untuk mengungkap persoalan tersebut secara mendalam dan menyeluruh, peneliti menggunakan metode kualitatif yang bermanfaat untuk memberikan informasi, fakta dan data mekanisme pengelolaan wakaf produktif di Masjid Muhammadiyah Medan. Kemudian data tersebut diuraikan, dianalisis dan di bahas untuk menjawab permasalahan tersebut. Dari hasil penelitian ini ditemukan bahwa (1) Dalam pengelolaan wakaf produktif oleh Pengurus Cabang Muhammadiyah (PCM) Medan sudah dilakukan dengan terstruktur, namun penyalurannya hanya digunakan untuk operasional dan keperluan sarana dan prasaranalembaga saja. (2) Aset dan benda wakaf yang di miliki oleh PCM yaitu lima toko, enam hektar kebun sawit dan dua hektar kebun jati, merupakan potensi yang besar apabila dikelola dengan baik. (3) Dalam pendayagunaan wakaf, PCM sudah mengupayakan untuk mengembangkan dengan membangun LAZIS dan Rumah Sakit, namun belum terlaksana karena kurangnya SDM yang dimiliki oleh PCM Medan.
Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.
Pengaruh Jual Beli Menggunakan Sistem E-Commerse Terhadap Pendapatan Usaha Mikro Kecil Menengah Di Kecamatan Pasir Limau Kapas Fuziah. A; Eli Agustami; Abdul Rahman
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 2 (2023): Edisi Januari
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mutlaqah.v3i2.7213

Abstract

UMKM yang ada di Kecamatan Pasir Limau Kapas terjadi peningkatan pendapatan, hal ini menurut data yang diperolehpedagang UMKM yang telah menggunakan E-Commerce. Hasil penelitian ini menunjukkan bahwa Konsep perdagangan jual beli e- commerce menimbulkan perikatan antara para pihak untuk memberikan suatu prestasi. Berdasarkan Fiqih Sunnah, jual beli adalah tukar menukar harta (apapun bentuknya) yang dilakukan secara sukarela atau proses mengalihkan hak milik hartapada orang lain dengan kompensasi atau imbalan tertentu. Pandangan Hukum Islam pada jual beli e-commerce adalah boleh, jika sesuai dengan kaidah fikih dalam prinsip dasar transaksi muamalah dan persyaratannya selama tidak dilarang oleh syariah atau bertentangan dengan dalil. Terdapat pengaruh yang signifikan antara jual beli menggunakan e-commerce terhadap pendapatan usaha pada Usaha Kecil Menengah di Bidang Kuliner Kecamatan Pasir Limau Kapas sebagaimana hasil uji-t (3.6870,05). Dan nilai t hitung 3. 349 lebih besar dari t tabel 2,021(3,687 2,021) dengan kearah positif. Maka H0 di terima dan Ha di tolak sehingga dapat disimpulkan bahwa Variabel orientasi kewirausahaan secara parsial berpengaruh signifikan dengan nilai positif terhadap keunggulan bersaing. Jual beli menggunakan e-commerce berpengaruh positif dan signifikan terhadap kunggulan bersaing dan uji determinan, maka 99,6 % jual beli menggunakan e- commerce berpangaruh signifikan terhadap pendapatan usaha pada Usaha Kecil Menengah di Kecamatan Pasir Limau Kapas.
Desain Media Pembelajaran Dalam Meningkatkan Kualitas Proses Belajar Mengajar Abdul Rahman; Windy Syah Putri Nasution; Septi Khairum Fitri
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7341

Abstract

Perkembangan teknologi informasi dan komunikasi telah mendorong perubahan signifikan dalam praktik pendidikan, khususnya dalam pemanfaatan media pembelajaran. Media pembelajaran tidak lagi dipandang sekadar alat bantu, melainkan sebagai komponen strategis yang menentukan efektivitas proses belajar mengajar. Artikel ini bertujuan untuk mengkaji konsep dan prinsip desain media pembelajaran serta menganalisis penerapannya dalam konteks pendidikan modern. Metode yang digunakan adalah kajian pustaka dengan pendekatan deskriptif-analitis terhadap teori media pembelajaran, desain instruksional, dan model pengembangan ADDIE. Hasil kajian menunjukkan bahwa desain media pembelajaran yang sistematis, berlandaskan teori belajar dan prinsip multimedia, mampu meningkatkan motivasi, pemahaman, serta partisipasi aktif peserta didik. Dengan demikian, pendidik dituntut untuk memiliki kompetensi dalam merancang dan mengimplementasikan media pembelajaran yang inovatif, kontekstual, dan berorientasi pada kebutuhan peserta didik.
Human Self Structure in Islamic Psychology: Human Self Structure in Islamic Psychology Abdul Rahman
IJIP : Indonesian Journal of Islamic Psychology Vol. 7 No. 1 (2025)
Publisher : Da'wa Faculty of Islamic State University Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijip.v7i1.3702

Abstract

In Islamic psychology, the study of the human self refers to a deep understanding of human nature and essence as explained in the Quran. Terms such as al-ins, al-basyar, al-qalb, and al-aql play an important role in understanding this concept. Al-ins and al-basyar are often used to describe humans in general. Al-basyar emphasizes the physical and biological aspects of human beings, reflecting humanity in its visible physical form. In contrast, al-ins more often refer to humans in both social and spiritual contexts. Al-qalb (heart) in the Qur'an goes beyond the physical sense, encompassing the spiritual and emotional center of man. In Surah Al-Hajj (22:46), it is stated that blindness refers to the blindness of the heart, not the eyes. Al-aql (intellect) refers to intellectual capacity and the ability to think rationally. Reason is a tool for acquiring knowledge and achieving a deep understanding of life and existence.
Co-Authors , Wilchan Robain Ahmad Adib Nasution Al-Munandar Al-Munandar Arifa Pratami Eli Agustami Fuziah. A Muhammad Hadi Septi Khairum Fitri Windy Syah Putri Nasution