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All Journal Al-Tahrir: Jurnal Pemikiran Islam JTSL (Jurnal Tanah dan Sumberdaya Lahan) Studia Economica: Jurnal Ekonomi Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Istinbath: Jurnal Hukum dan Ekonomi Islam DOKTRINA: JOURNAL OF LAW Jurnal Review Pendidikan dan Pengajaran (JRPP) Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Agrica Ekstensia Jurnal Hukum Kaidah: Media Komunikasi dan Informasi Hukum dan Masyarakat Proceeding International Seminar of Islamic Studies Jurnal BILAL: Bisnis Ekonomi Halal International Journal of Research in Vocational Studies (IJRVOCAS) Journal of Trends Economics and Accounting Research Majalah Iptek Politeknik Negeri Medan Polimedia J-COSCIS : Journal of Computer Science Community Service Jurnal Budgeting BISMA Cendekia Journal of Global Islamic Economic Studies Jurnal Tiyasadarma: Jurnal Pengabdian Kepada Masyarakat Proceeding of International Conference on Multidisciplinary Research Jurnal Bakti Nusantara Jurnal Kajian Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah)
Zuhirsyan, Muhammad
Politeknik Negeri Medan
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PENGHIMPUNAN DANA ZAKAT MELALUI BANK KONVENSIONAL DALAM PERSPEKTIF FIKIH MUAMALAH Muhammad Zuhirsyan; Nurlinda Nurlinda; Irwan Musriza; Supaino Supaino
Jurnal Hukum Kaidah: Media Komunikasi dan Informasi Hukum dan Masyarakat Vol 22, No 3 (2023): Edisi Mei 2023
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jhk.v22i3.7017

Abstract

This paper aims to analyze the problem of collecting zakat funds in the management of contemporary zakat funds through conventional banks from the perspective of muamalah fiqh. This research is a field study with data collection methods in research using observation observations with data analysis used using descriptive analysis based on the analysis of muamalah fiqh principles regarding contemporary zakat fundraising. The results of the study show that empowering Islamic banking in collecting and even managing it is a necessity that zakat managers must provide Islamic bank accounts in an effort to collect zakat funds, this is an effort to ensure that all transactions carried out are in accordance with Islamic sharia coredor. However, conventional banking accounts are also needed in the field, so sharia banking accounts must be a top priority. Keywords: Zakat, Conventional Banks, Jurisprudence, Muamalah
PENERAPAN DISTRIBUSI HARTA WARISAN KOMUNITAS MUSLIM SUKU BATAK SIMALUNGUN DALAM PERSPEKTIF HUKUM ISLAM Muhammad Zuhirsyan; Pagar Pagar; Ansari Ansari
istinbath Vol. 21 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v21i1.488

Abstract

Penelitian ini bertujuan untuk mengetahui praktik pelaksanaan pembagian harta warisan yang dilakukan masyarakat Muslim suku Batak Simalungun di Sumatera Utara dalam perspektif hukum Islam. Model penelitian penelitian ini adalah kualitatif, Data didapat dari proses wawancara mendalam dan observasi lapangan dengan mengamati penerapan hukum waris pada masyarakat muslim Suku Bata Simalungun, selanjutnya menganalisis menggunakan perspektif hukum Islam. Hasil penelitian ini menunjukan, praktik penerapan pembagian harta warisan komunitas ini adalah bervariatif dalam bentuk secara musyawarah, berdasarkan hukum farāiḍ, distribusi bagi rata, atau bersandar pada ketetapan yang diberikan orang tua mereka semasa hidupnya. Pembagian dengan cara musyawarah, dan secara bagi rata boleh saja dilakukan asalkan mengikuti petunjuk Kompilasi Hukum Islam. Penetapan orangua semasa hidup kepada ahli waris yang dilakukan masyarakat belum masuk ke dalam kategori hibah sesuai syarat dan ketentuan yang berlaku. Kemudian, penundaan pembagian warisan untuk tetap mengelola bersama agar terhindar dari penjualan ahli waris yang berakibat hilangnya budaya loka dapat diterapkan dengan mematuhi Pasal 189 KHI.
PKM PENDAMPINGAN PEMASARAN BERBASIS IT DAN PRODUK NILAI TAMBAH BAGI KELOMPOK NELAYAN TRADISIONAL DI DESA ARA PAYUNG Rizal Agus; Marliana Sari; Enny Segarahati Barus; Muhammad Zuhirsyan
J-COSCIS : Journal of Computer Science Community Service Vol. 3 No. 2 (2023): J-COSCIS : Journal of Computer Science Community Service
Publisher : Fakultas Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jcoscis.v3i2.12652

Abstract

Melalui kegiatan pelatihan dan pendampingan peningkatan kemampuan SDM, konsepdan praktik pemasaran digital dan membuat produk bernilai tambah. Sumber data yang digunakanmelalui wawancara kepada 3 orang nelayan dengan jabatan ketua kelompok dan 2 oranganggotanya, dan dengan observasi langsung di kawasan pantai untuk mengetahui kondisi nelayan.Metode pelaksanaan kegiatan dengan melakukan studi pendahuluan untuk mengenalipermasalahan yang dihadapi kelompok nelayan, pelaksanaan identifikasi dilakukan denganwawancara langsung kepada pengusaha, sosialisasi program kegiatan, seleksi calon peserta dandiikuti dengan melakukan pelatihan, pendampingan dan fasilitasi. Hasil dari kegiatan PKM iniadalah 70 % peserta memahami dengan baik tentang pentingnya berkoperasi. 80% pesertamemahami konsep pemasaran kepuasan konsumen, 70% peserta paham tentang teknologi ini danadministrator dapat mengoperasikan wesite pemasaran digital. 60% peserta mampumempraktikkan produk dimsum. Peralatan dan pengemasan dimsum dengan memberikan freezerpendingin dan mixer pengolah bahan baku diserahkan dengan kondisi baik 100%.
INTEGRATING SHARIA BUSINESS CONTRACTS: Enhancing Inheritance Management Among the Simalungun Batak Tribe’s Muslim Community Muhammad Zuhirsyan; Pagar Pagar; Ansari Ansari; Nurhadi Nurhadi
AL-TAHRIR Vol 23, No 1 (2023): Islamic Studies
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/altahrir.v23i1.5767

Abstract

This research was conducted to find sharia contracts that could be empowered in utilizing inherited assets in the Simalungun Batak Muslim community. This research was field research. The data collection techniques were through interviews and observations and utilizing literature using classical and contemporary fiqh books. The research method was a historical qualitative approach, while the analysis technique used a qualitative descriptive method. The results of the study show that various models of sharia contracts in the utilization of inherited assets can be carried out by the community, such as profit sharing (mudharabah), cooperation (musyarakah), leasing (ijarah), entrusted (wadiah) and waqf. These various sharia contracts can be carried out both between heirs and heirs with other parties. In order to strengthen the implementation of this sharia contract, it is necessary to implement a written contract to strengthen the contract realization process and assist the interests of all parties and for their benefit. The application of this contract can be implemented based on various principles: economic, maqashid, contract, and customary inheritance law principles.
PESANTREN DALAM REALITAS IMPLEMENTASI FIKIH MUAMALAH KONTEMPORER (STUDI KASUS PENERAPAN AKAD SYARIAH DALAM PENGELOLAAN BISNIS PESANTREN) Muhammad Zuhirsyan; Tarikh Al Hafizh Hasibuan; Ahmad Kholil; Muhammad Zuardi; Sudarsono Sudarsono
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.21173

Abstract

Penelitian ini dilakukan untuk melihat realitas implementasi fikih muamalah di dalam dunia pesantren dalam penerapan akad bisnis syariah yang bisa diberdayakan di dalamnya. Metode penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif analitis. Objek penelitian adalah pesantren yang berada di wilayah Serdang Bedagai Sumatera Utara. Hasil penelitian menunjukkan Pesantren sebagai lembaga pendidikan yang melakukan transformasi nilai pendidikan dengan tujuan menempa diri santri menjadi pribadi islami yang mandiri serta mampu menerapkan semangat kebersamaan yang mencakup sikap tolong menolong, kesetiakawanan, dan persaudaraan antar sesama. Pesantren telah menjalankan pembelajaran fikih baik secara teori dan praktik namun belum sepenuhnya memfokuskan penerapan unsur muamalah mengingat peran unsur ibadah sangat mendominasi proses transformasi oleh para pengasuh dan diawasi pelaksanannya intra pesantren. Berbagai akad syariah belum diterapkan dalam kehidupanm bisnis pesantren dan juga belum diajarkan dengan maksimal di dalam kelas. Pesantren juga memiliki peran penting dalam pengelolaan bisnis dalam perspektif syariah dalam upaya membantu menopang perekonomian masyarakat berbasis fikih muamalah Islam. Salah satunya Pesantren perlu mempersiapan kader yang mampu melakukan pembangunan pesantren berbasis fikih muamalah ekonomi Islam yang dimulai dari pengajaran dan implementasinya.
The Implementation of Sharia Contracts in Cooperative Management (A Study at Darul Mukhlisin Islamic Boarding School) Ulya Syafrina Saragih; Muhammad Zuhirsyan; Asmalidar; Viana Fadhila
Proceeding of International Conference on Multidisciplinary Research Vol. 6 No. 1 (2024): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/picmr.v6i1.761

Abstract

The purpose of this study is to assess the implementation of a cooperative institution management based on Sharia contracts within Islamic boarding schools, where, in essence, Islamic boarding schools are suitable for implementing various Sharia principles as Islamic educational institutions. This research employs a qualitative approach that is descriptive, analytical, and inductive in nature, aiming to unearth fundamental aspects of the phenomenon, reality, and experiences through data collection methods such as interviews, observations, and documentation. The research findings indicate that cooperative management can be carried out within Islamic boarding schools by empowering various Sharia contracts that have been legalized by the DSN MUI, such as Murabahah, Kafalah bil Ujrah, Qardhul Hasan, Salam, and Mudharabah contracts.
Utilization of Zakat Funds through Distribution of Educational Scholarships (Case Study at Polmed Ziswaf Center) Zuhratul Husna; Hubbul Wathan; Muhammad Zuhirsyan; Marlya Fatira AK
Proceeding of International Conference on Multidisciplinary Research Vol. 6 No. 1 (2024): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/picmr.v6i1.797

Abstract

Education is a very important aspect in making the nation smarter, but there are still educational problems, especially for some students who have financial problems to continue their education. Several universities are trying to alleviate this problem by establishing amil zakat institutions to collect and distribute zakat funds to help students in need. Polmed Ziswaf Center is an institution that manages zakat, infaq, shadaqoh and waqf through campus-based digital programs. The purpose of this research is to provide an overview and evaluation of the performance of the Polmed Ziswaf Center for its success in managing ziswaf funds to empower underprivileged students who have a high desire to learn but have financial limitations at the Medan State Polytechnic through educational scholarships. This research is a type of descriptive qualitative research. The data sources in this research were obtained through observation, interviews and focused discussions at the Polmed Ziswaf Center office. The informant in this research is the distribution and utilization sector on behalf of Dr. Suherman, M.Ag and Collection Division on behalf of M. Yunus, S.Pdi. The data analysis technique in this research uses data triangulation techniques. The results of this research show that the Polmed Ziswaf Center has distributed zakat funds for education through a scholarship program, but it is felt that it is very necessary to develop various other program targets, especially for underprivileged Medan State Polytechnic students.
INTEGRATING SHARIA BUSINESS CONTRACTS: Enhancing Inheritance Management Among the Simalungun Batak Tribe’s Muslim Community Muhammad Zuhirsyan; Pagar Pagar; Ansari Ansari; Nurhadi Nurhadi
AL-TAHRIR Vol 23 No 1 (2023): Islamic Studies
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/altahrir.v23i1.5767

Abstract

This research was conducted to find sharia contracts that could be empowered in utilizing inherited assets in the Simalungun Batak Muslim community. This research was field research. The data collection techniques were through interviews and observations and utilizing literature using classical and contemporary fiqh books. The research method was a historical qualitative approach, while the analysis technique used a qualitative descriptive method. The results of the study show that various models of sharia contracts in the utilization of inherited assets can be carried out by the community, such as profit sharing (mudharabah), cooperation (musyarakah), leasing (ijarah), entrusted (wadiah) and waqf. These various sharia contracts can be carried out both between heirs and heirs with other parties. In order to strengthen the implementation of this sharia contract, it is necessary to implement a written contract to strengthen the contract realization process and assist the interests of all parties and for their benefit. The application of this contract can be implemented based on various principles: economic, maqashid, contract, and customary inheritance law principles.
Regional Feature Product Development Management Using Data Management Using Networked Websites in Assisted Villages in Realizing the Tridharma of Politeknik Negeri Medan Agus, Rizal; Sari, Marliana; Barus, Enny Segarahati; Zuhirsyan, Muhammad; Lubis, M. Rizqi
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 3 No. 4 (2024): IJRVOCAS - Special Issues - International Conference on Science, Technology and
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v3i4.251

Abstract

This research aims to carry out database management according to market needs and predetermined entities/variables, to be used as data storage for profiles of assisted villages based on superior village products and to redesign a web-based information system that presents profiles of assisted villages based on superior products and village connectivity. the. The research method used in database design and information system design uses descriptive qualitative methods by conducting focus group discussions with P3M Polmed administrators and conducting in-depth interviews with six village heads/secretaries in designing the prototype. This research produces a design for a networked website-based information system with the addition of creating the location and knowing the distance between one village and another, which presents a profile of the target village based on superior products that can be accessed via a network of websites and produces a mandatory output in the form of a book with an ISBN.
PENERAPAN ISAK 35 PADA LAPORAN KEUANGAN RUMAH IBADAH Tri Fany Amelia; Nurlinda; Muhammad Zuhirsyan
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 26 No. 04 (2023): Edisi November
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menyusun laporan keuangan sesuai ISAK 35 pada rumah ibadah agar laporan keuangan yang dihasilkan memiliki nilai akuntabilitas dan transparansi yang jelas sehingga dapat dipertanggungjawabkan kepada masyarakat dan para donatur. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif. Jenis data diperoleh dengan cara observasi, wawancara, dan dokumentasi dilakukan di Masjid Ghaudiyah Petisah Tengah Medan. Data primer yang diperoleh berupa hasil dari pencatatan keuangan masjid dan informasi observasi, dokumentasi dan wawancara secara langsung kepada pengurus Masjid Ghaudiyah. Sedangkan data sekunder seperti jurnal dan skripsi yang berkaitan dengan penelitian ini, Al- Qur’an dan Hadist, buku, website resmi, peraturan undang-undang, dan peraturan yang ditetapkan IAI (Ikatan Akuntansi Indonesia). Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi pustaka dan studi lapangan berupa wawancara dan dokumentasi. Subjek pada penelitian ini dilakukan dengan 7 narasumber yaitu Ketua Yayasan India Muslim, Ketua BKM Ghaudiyah, Bendahara Masjid Ghaudiyah, Ahli Pakar Akuntansi Syariah, Dosen Akuntansi Syariah Politeknik Negeri Medan, dan 2 Masyarakat dan Jamaah Masjid Ghaudiyah. Teknik analisis data pada penelitian ini adalah data collection, data reduction, data display, conclusion drawing/verification. Hasil penelitian menunjukkan bahwa ISAK 35 dapat diterapkan pada laporan keuangan rumah ibadah sehingga menghasilkan informasi keuangan yang akuntabel dan transparan.
Co-Authors Agus, Rizal Ahmad Kholil Ahmad Kholil Ahmad Kholil Anggi Adelia Firdaus Lubis Annisa Ansari Ansari Ansari Ansari Asmalidar Asmalidar Barus, Enny Segarahati Cahyani, safirah Cindyana Oktari Siregar Diena Fadhilah Dita Rismananda Enny Segarahati Barus Fitra Syawal Harahap Harahap, Darmadi Erwin Hubbul Wathan Irwan Musriza Irwan Musriza Jamillah Jamillah Jihan Miranda Lubis, M. Rizqi Marliana Sari Marliana Sari, Marliana Marlya Fatira AK Maswandi Maswandi Muhammad Zuardi Muslim Marpaung Nasution, Amanda Adelia Nur Rahmadani Nurhadi Nurhadi Nurlinda Nurlinda Nurlinda Nurlinda Nurlinda Nurlinda Nurmansyah, Andry Nurul Fadillah Pagar Pagar Pagar Pagar Pulungan, Fahri Juna Putri Ariyaningsih Rahmaniah Rahmaniah Rahmayani, Hafni Rizal Agus Simon Haholongan Sidabuke Sudarsono Sudarsono Suhendar, Asep Dadan Suherman, Suherman Supaino Supaino Supaino, Supaino Tarikh Al Hafizh Hasibuan Tarikh al-Hafizh Tri Fany Amelia Ulya Syafrina Saragih Viana Fadhila Walid, Dewi Maharah Binti Mohd Walida Hilwa Yuyun Taufik Zuhratul Husna