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All Journal Al-Tahrir: Jurnal Pemikiran Islam JTSL (Jurnal Tanah dan Sumberdaya Lahan) Studia Economica: Jurnal Ekonomi Islam 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 ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Agrica Ekstensia Jurnal Hukum Kaidah: Media Komunikasi dan Informasi Hukum dan Masyarakat Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi 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 Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Global Islamic Economic Studies Jurnal Tiyasadarma: Jurnal Pengabdian Kepada Masyarakat Proceeding of International Conference on Multidisciplinary Research Jurnal Bakti Nusantara JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Islamic Economics and Business Studies (JIEBS) BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
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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.
Urgensi Pengembangan Regulasi Pengelolaan Ziswaf Lembaga Pendidikan Pesantren Zuhirsyan, Muhammad; Supaino, Supaino; Suhendar, Asep Dadan; Taufik, Yuyun; Nurmansyah, Andry
Jurnal Hukum Kaidah: Media Komunikasi dan Informasi Hukum dan Masyarakat Vol 22, No 2 (2023): Edisi Januari 2023
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jhk.v22i2.6496

Abstract

The establishment of OJK is to organize an overall supervisory and regulatory system, especially in financial sector activities, both in non-bank and banking institutions. OJK has three objectives, namely creating a financial services sector that is contributive to equal distribution of wealth, creating a financial services sector that is stable, foreign-powered, and realizing financial services that are inclusive for society by providing credible protection to the consumers. This study aims to find out what regulations are issued by the Financial Services Authority institutions to protect the consumers who use peer to peer lending services and what sanctions are issued by the Financial Services Authority institutions if the perpetrators of financial services violate the provisions in the Financial Services Authority regulations. The method used in this research is descriptive method with a qualitative approach.In this case the Financial Services Authority issues regulations concerning the Consumer Protection in the Financial Services Sector. And if a financial service actor violates or does not comply with the regulations made by OJK, he will receive sanctions as stated in the regulation Number: 1/POJK.07/2013, if a financial service actor violates the provisions in OJK regulations, he will be subject to administrative sanctions, namely written regulations, Fines or paying a certain amount of money, Limitation of business activities, Freezing of business activities, as well as revocation of licenses for business activities. Keywords: Role, OJK, Protection, Consumers, Sharia Maqasid.
Mengapa Memilih Bank Syariah? (Sebuah Kajian Dari Persepsi Nasabah Non-Muslim) Nurlinda; Zuhirsyan, Muhammad
BISMA Cendekia Vol. 1 No. 1 (2020): BISMA Cendekia - September 2020
Publisher : Politeknik Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.324 KB) | DOI: 10.56473/bisma.v1i1.9

Abstract

The purpose of this study is to analyze and find the point of view of non-Muslim customers when choosing Islamic banking. This research is a qualitative study using open and closed interviews in collecting data. The data analysis technique used descriptive analysis. The results showed that there is interest from non-Muslim customers in Islamic banking, especially interest in choosing financing products. Interest in choosing Islamic banking from non-Muslim customers is determined by the perception of the benefits obtained, the ease of installment arrears, and the low cost of capital. Meanwhile, the main reasons for non-Muslim customers are not interested in Islamic banking products are because of the confusing and unclear terms, unclear calculation methods, and lack of literacy about Islamic banking among non-Muslim communities.
Pengaruh Pendapatan, Kepekaan Sosial dan Promosi Terhadap Minat Civitas Akademika Dalam Membayar Zakat, Infak Dan Sedekah Melalui Polmed Ziswaf Center Nasution, Amanda Adelia; Zuhirsyan, Muhammad
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 9 | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i2.18003

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pendapatan, kepekaan sosial dan promosi terhadap minat civitas akademik dalam membayar zakat, infak dan sedekah melalui Polmed Ziswaf Center. Dalam penelitian ini terdapat variabel bebas atau independent yaitu pendapatan, kepekaan sosial, promosi dan variabel terikat atau dependent yaitu minat membayar zakat, infak dan sedekah. Sampel yang digunakan dalam penelitian ini sebanyak 75 responden yaitu civitas akademika Politeknik Negeri Medan, dengan menggunakan kuesioner sebagai data primer kemudian hasil datanya dianalisis menggunakan regresi berganda dengan melakukan uji simultan (F), uji determinasi dan uji parsial (t) dengan tingkat signifikansi sebesar 5 persen (α=0,05) yang diolah dengan bantuan alat SPSS 25. Hasil penelitian menunjukan bahwa variabel pendapatan tidak berpengaruh dan signifikan terhadap minat civitas akademika dalam membayar zakat, infak dan sedekah, variabel kepekaan sosial berpengaruh dan signifikan terhadap minat civitas akademika dalam membayar zakat, infak dan sedekah, variabel promosi berpengaruh dan signifikan terhadap minat civitas akademika dalam membayar zakat, infak dan sedekah dan secara bersama-sama atau simultan pendapatan, kepekaan sosial dan promosi berpengaruh signifikan terhadap minat civitas akademika dalam membayar zakat, infak dan sedekah melalui Polmed Ziswaf Center.
PERAN BANK WAKAF MIKRO DALAM MENINGKATKAN EKONOMI PRODUKTIF PELAKU UKM SEKITAR PESANTREN MAWARIDUS SALAM Cahyani, safirah; Zuhirsyan, Muhammad; Marpaung , Muslim
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.4 KB)

Abstract

Bank Wakaf Mikro merupakan program pemerintah bekerja sama dengan OJK dengan tujuan menyediakan akses permodalan atau pembiayaan bagi masyarakat yang belum terhubung dengan lembaga keuangan formal khususnya dilingkungan pondok pesantren. Kehadiran Bank wakaf mikro diharapkan dapat meningkatkan perekonomian masyarakat melalui pembiayaan yang diberikan. tujuan dari penelitian ini adalah untuk mengetahui peran Bank wakaf mikro dalam meningkatkan ekonomi produktf masyarakat sekitar pesantren dan umkm , metode yang digunakan adalah deskriptif. Jenis data pada penelitian ini adalah kualitatif, sumber data dalam penelitian ini adalah data primer yang didapat melalui wawancara. Hasil dari penelitian ini menunjukan bahwa peran bank wakaf mikro adalah memberikan pembiayaan kepada masyarakat sekitar pesantren dengan segala kemudahan yaitu pembiayaan tanpa agunan, selain memberikan pembiayaan bank wakaf mikro juga memberikan pendampingan dengan prinsip syariah kepada masyarakat melalui HALMI (Halaqah Mingguan) halaqah mingguan merupakan kegiatan pendampingan bank wakaf mikro terhadap kegiatan perkembangan usaha nasabah dan pendampingan terhadap spiritual dan religiusitas nasabah.
Implementasi Maqashid Syariah Terhadap Penggunaan QRIS Dalam Transaksi Elektronik Pulungan, Fahri Juna; Wathan, Hubbul; Zuhirsyan, Muhammad; Marpaung, Muslim
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 3 No. 2 (2022): Edisi Desember
Publisher : Politeknik Negeri Medan

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

Abstract

This study aims to determine the analysis of sharia maqashid on the use of QRIS in electronic transactions. Maqashid al-sharia consists of two, namely maqaṣid and sharia, maqashid means intentionality or purpose. The goal (maqashid) can be achieved in a taklif way, and its implementation depends on the ability to understand the main source of law, both the Quran and the hadith. This type of research is descriptive qualitative. The method of collecting data in the study uses library research.  The types of data used in this study are primary and secondary data. The data analysis used is descriptive, using literature studies in the form of sharia maqashid books. The results showed that the use of QRIS for electronic transactions is very good and makes it easier for users and has fulfilled the five elements of maqashid sharia, namely maintaining religion, maintaining soul, maintaining reason, guarding offspring, and guarding property.  Penelitian ini bertujuan untuk mengetahui analisis maqashid syariah terhadap penggunaan QRIS dalam transaksi elektronik. Maqashid syariah terdiri dari dua yaitu maqaṣid dan syariah, maqashid berarti kesengajaan atau tujuan. Tujuan (maqashid) tersebut dapat dicapai dengan cara taklif, dan pelaksanannya tergantung kemampuan memahami sumber hukum utama, baik AlQuran maupun hadis. Jenis penelitian ini adalah deskriptif kualitatif. Metode pengumpulan data pada penelitian menggunakan library research.  Jenis data yang dipakai dalam penelitian ini merupakan data primer dan sekunder. Analisis data yang digunakan adalah deskriptif dengan menggunakan studi literatur yang berupa buku-buku maqashid syariah. Hasil penelitian menunjukkan bahwa penggunaan QRIS untuk transaski elektronik sangat baik dan memudahkan penggunanya serta sudah memenuhi lima unsur maqashid syariah yaitu menjaga agama, menjaga jiwa, menjaga akal, menjaga keturunan dan menjaga harta.