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<![CDATA[METODE PERTANGGUNG JAWABAN PENGGUNAAN DANA HIBAH PEMILU: Studi Kasus KPU Deli Serdang ]]>
<![CDATA[Dewi Anna Sari Harahap]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v4i1.3622
<![CDATA[The purpose of this study was to identify and analyze the management and accountability of election funds in Deli Serdang Province. The analytical method used is data collection method, qualitative descriptive with interviews or documentation. Based on the results of the Deli Serdang Regency Election Grant Survey 2019, the Deli Serdang Regency Election Grant Accountability System was carried out according to established procedures. The mechanism for obtaining a grant from the Derisul Regency Government begins with Baisul sending an application to the Regency Government. The requirements include records of payment of funds (NPHD), receipts, facts of completeness, bank accounts in the names of additional grant recipients, payment processing, use, and accountability, namely PPK and bookkeeping of expenses. PNS status by the Regional Government of Deli Serdang Regency.]]>
<![CDATA[Efektivitas Dana Zakat Dalam Pengembangan Dan Pemberdayaan Ekonomi Mustahik di Kalangan UMKM Pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara ]]>
<![CDATA[Husdiana Husdiana]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v4i1.3623
<![CDATA[This research is a research conducted with the aim of knowing how the effectiveness of zakat funds in developing and empowering the mustahik economy among MSMEs in the National Amil Zakat Agency (Baznas) of North Sumatra Province and How is the distribution of the zakat funds done. The research method used is descriptive qualitative method using primary data sources. Data collection techniques used through observation, interviews and documentation. In addition, this study also uses secondary data sources obtained through articles or online or through the North Sumatra Baznas website. The results showed that zakat funds in developing and empowering the mustahik economy among MSMEs at the Baznas of North Sumatra Province were quite effective. Because the existence of zakat funds is able to help SMEs in developing and activating their economy. Although the hope of Baznas is to turn MSME actors who were previously mustahik into muzakki, this zakat fund is quite capable and effective in assisting MSME actors in developing and empowering the economy in their lives and increase monthly income.]]>
<![CDATA[Analisis Pengoptimalan Aplikasi Mobile dan Sosialisasi Unit CDC (Community Development Centre) guna Mempermudah Pengisian Form Dana Pinjaman UMK bagi Mitra Binaan PT Telkom Pematangsiantar ]]>
<![CDATA[Alwi Akbar]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuntansi.v4i1.3625
<![CDATA[This paper aims to determine the use of online applications at the CDC (Community Development Center) unit of PT Telekomunikasi Pematangsiantar. Based on the results of the analysis, the use of mobile applications as a medium to facilitate foster partners in filling out small and medium business loan funds forms. The mobile application is very effective in saving time, but there are some obstacles, namely the application often experiences errors. By optimizing the application, it is expected to be able to avoid these obstacles. Maximum utilization with an attractive appearance and ease of accessing applications that will increase the number of fostered partners in the CDC unit of PT Telekomunikasi Pematangsiantar.]]>
<![CDATA[PENGARUH PRODUK DOMESTIK BRUTO (PDB), PENGANGGURAN, DAN KEMISKINAN TERHADAP ISLAMIC HUMAN DEVELOPMENT INDEX (I-HDI) DI INDONESIA ]]>
<![CDATA[Rifki Nanda putra Lubis]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Atika Atika]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v8i1.10868
<![CDATA[Unemployment and poverty are economic problems that are mostly faced by developing countries. Increasing unemployment and poverty will have a negative impact on Gross Domestic Product (GDP) which will then have an impact on human development in the country. The Human Development Index (HDI) is considered unable to reflect the religious and ethical perspective of socio-economic development in countries where the majority of the population is Muslim such as Indonesia. Therefore, the IHDI (Islamic Human Development Index) was created, a measurement based on the five dimensions of Maqasid Al-Shari'ah. This research aims to determine the influence of Gross Domestic Product, unemployment and poverty on the Islamic Human Development Index in Indonesia in 2015-2021. The data used in this research is secondary data obtained from publications by the Central Statistics Agency (BPS). This research is quantitative research using multiple linear regression methods. The research results show that GDP has a positive and insignificant influence on IHDI. Meanwhile, the unemployment variable has a negative and insignificant influence on IHDI. And the poverty variable has a negative and significant influence on IHDI. Simultaneously, Gross Domestic Product, Unemployment and Poverty have a significant effect on IHDI. The results of this research can provide insight to policy makers (government) about the importance of paying attention to factors such as GDP, unemployment and poverty in an effort to increase the level of human development. such as stimulating economic growth, reducing unemployment levels, as well as economic empowerment programs to overcome poverty.]]>
<![CDATA[DAMPAK LINGKUNGAN LIMBAH TERHADAP PRODUKSI CPO DI PKS SEI MERANTI PT. PERKEBUNAN NUSANTARA III (PERSERO) ]]>
<![CDATA[Mutiara Alif Fadillah]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 4 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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DOI: 10.572349/neraca.v1i4.268
<![CDATA[Penelitian ini mengulas dampak lingkungan limbah terhadap produksi CPO di PKS Sei Meranti PT. Perkebunan Nusantara III (PERSERO). Isu lingkungan global dan nasional semakin meningkat seiring pemanasan global. Perusahaan memiliki komitmen melalui berbagai kebijakan pro-lingkungan serta sertifikasi nasional dan internasional. Langkah konkret termasuk manajemen sumber daya alam, pengelolaan limbah cair dan padat, serta penurunan konsumsi listrik dan BBM. Upaya ini berhasil menurunkan kontribusi emisi gas rumah kaca dan meraih penghargaan lingkungan. Pencemaran lingkungan oleh limbah pabrik kelapa sawit menjadi fokus, khususnya limbah cair yang mengandung bahan pencemar tinggi. Produksi minyak kelapa sawit memerlukan air dalam jumlah besar, menghasilkan limbah organik. Namun, tindakan perusahaan untuk mengelola limbah telah membawa dampak positif, seperti penurunan konsumsi listrik dan BBM serta pengurangan emisi gas rumah kaca. Selain itu, abstrak ini membahas dampak sumber daya manusia dan lingkungan kerja terhadap produksi CPO di PKS Sei Meranti. Kualitas sumber daya manusia menjadi kunci, dengan perusahaan mengakui bahwa lingkungan kerja yang kondusif memengaruhi kinerja pegawai secara langsung.]]>
<![CDATA[Economic Transactions In Islamic Financial Institutions: Analysis of Fiqh Rules, Opportunities, and Challenges in The Era Of Globalization ]]>
<![CDATA[Alfi Andriansyah Harahap]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ Al-Fikru: Jurnal Ilmiah Vol. 17 No. 2 (2023): Desember (2023) ]]>
Publisher : <![CDATA[STAI Serdang Lubuk Pakam ]]>
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DOI: 10.51672/alfikru.v17i2.270
<![CDATA[The presence of fiqh rules is a solution in responding to problems related to the determination of Islamic law in facing the realities of today. Especially, in the context of transactions in Islamic financial institutions, fiqh rules play an important role in determining the law in accordance with the teachings of the Qur'an, Hadith, and Ijma. The rules of fiqh are present with the main purpose of determining Islamic law in the face of new challenges that continue to develop along with the changing times, especially in the context of economic transactions or muamalah maliyah which continues to grow in Islamic financial institutions. The rules of fiqh are the result of ijtihad and are a generalization of various fiqh themes that have spread among the scholars of the madhhab. The presence of these rules is very important to provide a framework that makes it easy to determine contemporary laws, especially related to economic issues that often do not have nash sharîh (definite evidence) in the Qur'an or Hadith. Thus, the rules of fiqh become a much-needed instrument in providing understanding and resolution of legal issues that arise in the context of modern economics, especially in Islamic financial institutions]]>
<![CDATA[Behavior analysis of MSMEs in Indonesia using fintech lending comparative study between sharia fintech lending and conventional fintech lending ]]>
<![CDATA[Nurbaiti Nurbaiti]]>;
<![CDATA[Asmuni Asmuni]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020232273
<![CDATA[The presence of sharia financial technology (fintech) as a credible financial institution is expected to be able to help the problems that are often faced by Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This study aims to determine whether there are differences in the behavior of MSME actors in the use of sharia fintech lending and conventional fintech lending. The research method used in this research is normative legal research by analyzing the laws and regulations as well as relevant studies through the issues in the study. This study uses a statutory and conceptual approach, both of which function to analyze the applicable legal rules so that differences can be found between conventional and sharia peer to peer lending fintechs and the extent to which sharia rules are applied in these fintechs. This study concludes that Islamic fintech plays a role as a driving factor in increasing the inclusiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The presence of the sharia fintech industry can overcome the problems of Micro, Small and Medium Enterprises (MSMEs) in Indonesia, especially related to financing needs, ease of transaction processing, expansion of market access, and ease of preparation of financial reports.]]>
<![CDATA[Pengaruh Faktor Budaya Dan Penggunaan Media Sosial Terhadap Perilaku Konsumen Dalam Konsumsi Produk Halal Roti Ketawa Sambo Cap Ayam Roket Di Kota Pematangsiantar ]]>
<![CDATA[Eza Okhy Awalia Br Nasution]]>;
<![CDATA[Imsar Imsar]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.6810
<![CDATA[This research aims to find out how cultural factors and the use of social media influence consumer behavior in choosing halal laughing bread products in Pematangsiantar City. This study uses a quantitative approach. With a sample size of 274,056 with a tolerance limit of 10% calculated using the Slovin formula, the sample size is 100 respondents. The sampling technique uses accidental sampling. Data collection was carried out by providing a list of statements via a questionnaire to respondents, namely the people of Pematangsiantar City. The analysis technique in this research uses analysis techniques by testing the outer model, inner model and hypothesis testing using SmartPLS software version 3.0. The variables in this research consist of independent variables, namely cultural factors and use of social media, and the dependent variable, namely consumer behavior. The research results show that cultural factors and social media usage variables have a significant positive effect on consumer behavior. The research implications in this study show that social media influences consumer behavior more than cultural factors. It is hoped that producers will be able to develop marketing strategies that are in line with cultural values, as well as utilizing social media effectively for promotion.]]>
<![CDATA[Pengaruh Return On Asset (ROA), Biaya Operasional dan Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR) dan Non Performing Financing (NPF) Terhadap Capital Adequacy Ratio (CAR) Pada Bank Mega Syariah Tahun 2012-2020 ]]>
<![CDATA[Imsar Imsar]]>;
<![CDATA[Khairina Tambunan]]>;
<![CDATA[Cintia Indriyani]]>
<![CDATA[ J-CEKI : Jurnal Cendekia Ilmiah Vol. 1 No. 5: Agustus 2022 ]]>
Publisher : <![CDATA[CV. ULIL ALBAB CORP ]]>
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DOI: 10.56799/jceki.v1i5.841
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh ROA, BOPO, FDR dan NPF Terhadap CAR pada PT Bank Mega Syariah. Adapun metode penelitian yang digunakan adalah metode kuantitatif dangan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan dan triwulan pada tahun 2012-2020. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Dari hasil uji signifikasi parsial variabel ROA ROA berpengaruh positif dan signifikan terhadap CAR. Sementara variabel BOPO berpengaruh positif dan signifikan terhadap CAR. Kemudian variabel FDR berpengaruh negatif dan tidak berpengaruh signifikan terhadap CAR. Selanjutnya variabel NPF berpengaruh positif dan tidak signifikan terhadap CAR. Hasil penelitian ini menunjukkan bahwa Adjusted R Square variabel bebas terhadap variabel terikat adalah sebesar 0,681 atau 68,1%. dan sisanya sebesar 31,9% dipengaruhi oleh faktor-faktor dan variabel lain diluar penelitian.]]>
<![CDATA[Analisis Pengembangan Bumdes Melalui Ekowisata dengan Metode Analytical Hierarchy Process (AHP) ]]>
<![CDATA[Praba Baskara Nasution]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 1: Desember 2023 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/jim.v3i1.2530
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengembangan Bumdes Melalui Ekowisata Dengan Metode Analytichal Hierarchy Process (AHP) (Studi Kasus Pada Bumdes Desa Punden Rejo, Kec. Tanjung Morawa, Kab.Deli Serdang). Penelitian ini menggunakan penelitian kualitatif yang merupakan penelitian yang menekankan pada aspek pemahaman secara mendalam terhadap suatu masalah dari pada melihat permasalahan untuk penelitian generalisasi. BUMDes atau Badan Usaha Milik Desa merupakan suatu lembaga/badan perekonomian desa yang berbadan hukum dibentuk dan dimilik oleh pemerintah desa, dikelola secara ekonomis mandiri dan professional. Berdasarkan hasil analisis prioritas kebijakan dalam Pengembangan BUMDes Melalui Ekowisata Punden Rejo. Bahwasannya, Strategi Pemasaran yang berkualitas sebagai kriteria pertama dan dapat dikatakan sebagai strategi utama dalam pengembangan BUMDes Melalui Ekowisata Punden Rejo, kemudian disusul dengan strategi Ketenagakerjaan sebagai prioritas kedua, adanya teknologi inovasi yang di kembangkan di BUMDes sebagai prioritas ketiga.]]>
