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All Journal Parole: Journal of Linguistics and Education PRASI: Jurnal Bahasa, Seni, dan Pengajarannya AKSIOMA Jurnal Pendidikan Matematika Alchemy : Journal of Chemistry Laa Maisyir Jurnal Ekonomi Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Intizar I-ECONOMICS: A Research Journal on Islamic Economics POROS TEKNIK INTEKNA Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Al-Ahwal: Jurnal Hukum Keluarga Islam JURNAL BIOLOGI INDONESIA Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Jurnal Sains Teknologi dan Lingkungan (JSTL) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam As-syifaa Jurnal Farmasi JURNAL MANAJEMEN MOTIVASI Syntax Literate: Jurnal Ilmiah Indonesia INOVTEK Polbeng - Seri Informatika Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Pendekar : Jurnal Pendidikan Berkarakter Ganaya: Jurnal Ilmu Sosial dan Humaniora Chemistry Indonesian Journal of Chemical Research SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Proceedings of the International Conference on Applied Science and Health NISBAH: JURNAL PERBANKAN SYARIAH Walisongo Journal of Chemistry JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JPBIO (Jurnal Pendidikan Biologi) Journal of Innovative Science Education Jurnal IMPACT: Implementation and Action LOYALITAS: Jurnal Pengabdian Kepada Masyarakat JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Islamika: Jurnal Keislaman dan Ilmu Pendidikan JURNAL EKSBIS Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Jurnal Abdi Insani EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Educational Chemistry (JEC) Al-Mal:Jurnal Akuntansi dan Keuangan Islam LEGAL BRIEF Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Ekonomi Efektif JURNAL MANAJEMEN AKUNTANSI (JUMSI) SADE Jurnal Arsitektur, Planologi dan Teknik Sipil Jurnal Agrisistem Proceedings Series on Health & Medical Sciences Journal of Aafiyah Health Research (JAHR) Journal of Student Development Informatics Management (JoSDIM) International Journal Of Economics Social And Technology Journal of Islamic Education and Innovation (JIEI) Jurnal Pengabdian Masyarakat Bhinneka Journal of Training and Community Service Adpertisi Neo Journal of economy and social humanities Jurnal Perbankan Syariah Darussalam (JPSDa) Jurnal Ekonomika Manajemen Dan Bisnis Journal of Management and Administration Provision Journal of Artificial Intelligence and Digital Business Studies in English Language and Education International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Teknologi dan Bisnis Al Mabhats : Jurnal Penelitian Sosial Agama Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Ekonomi Syariah JAKBS Journal of Economics and Management Scienties Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Literasi dan Pembelajaran Indonesia IIJSE Majapahit Journal of Islamic Finance dan Management Jurnal Kewirausahaan dan Inovasi VISA: Journal of Vision and Ideas Majapahit Journal of Islamic Finance dan Management Nerspedia Jurnal Abdimas Independen Al-khidmah: Jurnal Pengabdian dan Pendampingan Masyarakat ABDIMU: Jurnal Pengabdian Muhammadiyah Alamtana Ecobankers : Journal of Economy and Banking Jurnal Ekonomi dan Bisnis Jurnal Pendidikan MIPA Indonesian Journal of Science and Public Health As-Syirkah: Islamic Economic & Financial Journal JIFA (Journal of Islamic Finance and Accounting) AKSIOMA Nosipakabelo: Jurnal Bimbingan dan Konseling Keislaman ABDISUCI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Cendekia: Jurnal Pengabdian Masyarakat
Nurul Inayah
Universitas Lampung
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The Role of Religious Groups and Small and Medium Enterprises in The Mining Sector After The Amendment of The Mineral And Coal Law in 2025 Margono, Bagus; Inayah, Nurul
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 3 (2025): April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15180278

Abstract

Amendments to the Mineral and Coal Law (UU Minerba) 2025 provide priority access to religious organizations and small and medium enterprises (UKM) in the mining sector. This policy aims to increase community economic participation and encourage equal distribution of welfare. This research uses a qualitative method with a literature study approach to analyze the implications of this policy. The results of the study show that religious groups have the potential for community-based economic empowerment, workforce education, and the application of ethical principles in mine management. SMEs, on the other hand, can contribute to the diversification of the local economy, although they face challenges in terms of capital and technology. This amendment also has broad socio-economic impacts, including the potential to increase community welfare, the risk of conflicts of interest, and environmental challenges. Therefore, clear regulations and assistance programs are needed to ensure the implementation of this policy is effective and sustainable.
Kupi Gayo: Deixis in Ervan Ceh Kuls song lyrics Inayah, Nurul; Achmad, Diana; Irnanda, Septhia; At'thahirah, At'thahirah
Studies in English Language and Education Vol 10, No 3 (2023)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v10i3.31059

Abstract

Deixis, the linguistic phenomenon of words pointing to specific entities in discourse or situational context, has been explored in various forms of expressive arts. One interesting example of deixis in expressive arts is the use of deixis in song lyrics. In this present study, Gayonese local songs from Aceh, Indonesia, in the Kupi Gayo album by Ervan Ceh Kul, are studied by examining the deictic terms he used to construct the cultural context of ten songs. For this goal, the descriptive qualitative method was used to analyze the songs deixis using the framework of Grundy (2000). The results revealed that the songwriter used more first and second personal deictic terms, suggesting that he tried to add a layer of emotional connection between the artist and the listeners, allowing for a more immersive and relatable musical experience. Nevertheless, he used place and temporal deixis less frequently, indicating that he tried to create rich and immersive experiences for the listeners. The results showed that using deictic terms in the vernacular language facilitates effective communication and understanding within a specific community or culture. By understanding the function and purpose of deixis in the vernacular language, researchers and linguists can gain insights into how individuals in a society navigate their social interactions.
Analysis of Factors Affecting Islamic Financial Literacy among Students (Case Study of Islamic Banking Students of UIN North Sumatra) Siregar, Nabila Safutri; Nasution, Juliana; Inayah, Nurul
Li Falah: Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): June 2025
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v10i1.11777

Abstract

The purpose of this study is to investigate how gender influences (X1) and financial knowledge (X2) on Islamic financial literacy (Y) among students of the Islamic Banking Study Program at UINSU. The research employs a quantitative method utilizing data gathered from 91 respondents as well as examination of multiple linear regression.  The findings indicate that gender significantly influences Islamic financial literacy, with male students demonstrating higher literacy levels compared to females. Financial knowledge also has a significant impact and serves as the dominant factor in enhancing Islamic financial literacy. Simultaneously, both X1 and X2 variables significantly impact Islamic financial literacy, contributing more than fifty percent. This research was conducted to have a positive impact on students, especially the UINSU Islamic Banking Study Program, in increasing finansial knowledge related to Islamic financial principles and practices.
Analisis Faktor yang Mempengaruhi Keputusan Konsumen Menggunakan QRIS pada E-Parking Medan Perspektif TPB Nasution, Nurwani; Aslami, Nuri; Inayah, Nurul
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.30051

Abstract

This study aims to analyze the factors that influence consumers' decisions to use QRIS in the electronic parking system (E-parking) in Medan City, using the Theory of Planned Behavior (TPB) approach which involves three variables: attitudes, subjective norms, and perception of behavioral control. The method used was an explanatory quantitative research with a sample of 100 respondents who used QRIS services in electronic parking transactions in Medan City. Data was collected through an online questionnaire. The results of the study show that attitudes, subjective norms, and perceptions of behavior control have a significant influence on consumers' decisions to use QRIS in E-Parking in Medan. Of the three factors, the perception of behavioral control is the most dominant factor in influencing the decision to use QRIS, which shows that the higher the perception of user convenience and control in transactions, the more likely they are to use QRIS. In addition, aspects of transaction security, system convenience, and the level of QRIS users in the community also contribute to shaping consumer decisions. This research is expected to provide insights for electronic parking service providers and policymakers in increasing QRIS users and improving public services in the electronic parking sector. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan konsumen dalam menggunakan QRIS pada sistem parkir elektronik (E-parking) di Kota Medan, dengan menggunakan pendekatan Theory of Planned Behavior (TPB) yang melibatkan tiga variabel: sikap, norma subjektif, dan persepsi kontrol perilaku. Metode yang digunakan adalah penelitian kuantitatif eksplanatori dengan pengambilan sampel sebanyak 100 responden yang menggunakan layanan QRIS dalam transaksi parkir elektronik di Kota Medan. Data dikumpulkan melalui kuesioner online. Hasil penelitian menunjukkan bahwa sikap, norma subjektif, dan persepsi kontrol perilaku memiliki pengaruh signifikan terhadap keputusan konsumen dalam menggunakan QRIS pada E-Parking di Medan. Dari ketiga faktor tersebut, persepsi kontrol perilaku merupakan faktor yang paling dominan dalam mempengaruhi keputusan penggunaan QRIS, yang menunjukkan bahwa semakin tinggi persepsi kemudahan dan kendali pengguna dalam transaksi, semakin besar kemungkinan mereka untuk menggunakan QRIS. Selain itu, aspek keamanan transaksi, kemudahan sistem, serta tingkat pengguna QRIS di masyarakat juga berkontribusi dalam membentuk keputusan konsumen. Penelitian ini diharapkan dapat memberikan wawasan bagi penyedia layanan parkir elektronik dan pembuat kebijakan dalam meningkatkan pengguna QRIS serta memperbaiki pelayanan publik di sektor parkir elektronik.
Analysis of Halal Fashion Business Development Strategies in Medan City Nasution, Hafizah Mahira; Rahma, Tri Inda Fadhila; Inayah, Nurul
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4457

Abstract

The halal industry continues to be an important issue in Indonesia, including in Medan City.  This study aims to analyze the development strategy of Umama Gallery Medan halal fashion and formulate effective alternative strategies by analyzing internal and external factors to face competition in the Halal Fashion industry in Medan City. This research uses mixed-method methodology by using SWOT analysis and QSPM approaches.  The results of this study indicate that the SWOT analysis of Umama Gallery Medan is in quadrant I which supports aggressive strategies so that the suitable strategy used is the SO (Strength - Oppurtunity) strategy 1) Develop product variations in accordance with Muslim fashion trends to remain competitive, 2) Expand marketing through e-commerce platforms, and 3) Increase collaboration with influencers and hijabers communities to strengthen brand image. And QSPM analysis, obtained alternative strategies that are suitable for Umama Gallery Medan, namely ST (Strength - Threat) 1) Increase product innovation regularly to anticipate changes in fast fashion trends, 2) Maintain product quality to remain superior to competitors in the midst of intense market competition. The most appropriate alternative strategy for Umama Gallery Medan is the S-O (Strength-Opportunities) strategy with an aggressive growth approach. This strategy includes the development of product variations that align with Muslim fashion trends to maintain competitiveness in the market.
Analysis of Islamic Bank Marger Policy in the Profitability Level of Indone-sian Islamic Bank, Kutacane Branch Office Hafizah, Raisya; Anggraini, Tuti; Inayah, Nurul
LEGAL BRIEF Vol. 14 No. 2 (2025): June: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v14i2.1302

Abstract

This study aims to analyze the influence of merger policy on bank profitability levels with a case study at Bank Syariah Indonesia (BSI) Kutacane Branch Office. Since the merger of several national Islamic banks into one entity, namely BSI, there have been various changes in both operational and financial performance. One important indicator that is the focus of attention is profitability, which is measured by Return on Assets (ROA), Return on Equity (ROE), and profit margin. This study uses a quantitative approach with descriptive and comparative analysis methods. Data were taken from the financial statements of BSI KC Kutacane before and after the merger, and analyzed using a comparative method. The results of the study indicate that there are significant changes in the level of profitability post-merger. Factors such as operational efficiency, increasing the number of customers, and synergy between business units contribute to increased profitability. However, challenges in adjusting management and system integration also have a temporary impact on several financial indicators. The conclusion of this study shows that the merger policy has a positive impact on long-term profitability, although it requires adjustment and good management in the early stages after the merger. The recommendation given is to increase the focus on optimizing services and managing risks to maintain a positive trend in profitability in the futur
Tinjauan Hukum Islam Terhadap Praktik Jual Beli Tanah (Stadi Kasus Di Desa Karangdoro Kecamatan Tegalsari Kabupaten Banyuwangi) Syafa’at, Abdul Kholiq; Inayah, Nurul; Syafaat, Muhtar
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 3 No. 2 (2023): Juli 2023
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v3i2.2485

Abstract

This study aims to determine the practice of buying and selling land in Karangdoro Village, Tegalsari District, Banyuwangi Regency and to find out an overview of Islamic law on the practice of buying and selling land in Karangdoro Village, Tegalsari District, Banyuwangi Regency. The type of research used by the authors in completing this thesis is qualitative descriptive research. The analytical tool used in this study is an interactive model. The results obtained from research regarding the practice of buying and selling land in Karangdoro Village. In buying and selling through a broker, a broker gets 5% of the sales proceeds, where the percentage has become local custom or takes from the addition of the selling price of the land. In addition, usually when a land owner asks for a net price from the sale of land. after knowing the price demanded by the land owner, the broker will find a buyer and offer the goods. After the broker has agreed on a price with the buyer, the buyer will meet with the land owner to enter into an agreement or agreement. The sale and purchase transaction of land in Karangdoro Village is valid according to Islamic law, because it complies with the terms and conditions of sale and purchase, and the addition of prices by brokers in selling land is permissible under Islamic law because they have obtained permission from the land owner. So from the results of the research that the researchers did, it can be concluded that the provisions of Islamic law regarding the practice of buying and selling land in Karangdoro Village, Tegalsari District, Banyuwangi Regency, the practice of buying and selling that is carried out is valid because it complies with the terms and pillars of buying and selling and adding prices by the broker is legally permissible Islam.
Analisis Faktor Yang Mempengaruhi Nasabah Non Muslim Menjadi Nasabah Di USPPS Ausath Blokagung Karangdoro Kecamatan Tegalsari Kabupaten Banyuwangi Suprapto, Ribut; Inayah, Nurul; Anjastika, Anggi
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 4 No. 1 (2024): Januari 2024
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v4i1.2916

Abstract

This study aims to determine the effect of religio us stimuli, services, promotions, and profit sharing on the interest of non-Muslim customers at Uspps Ausath Blokagung. (X1), service (X2), promotion (X3), profit sharing (X4) as independent variables and interest of non-Muslim customers (Y) as variables. bound (dependent). Sampling technique with probability sampling. The data collection is done by means of interviews, observation, questionnaires (questionnaire) and documentation. The results showed that the partial test (1) religious stimuli had a positive and significant effect on the interest of non-Muslim customers at Uspps Ausath Blokagung, having a tcount value of 2.987 which is greater than ttable 0.374 with a significant probability level of 0.006 which is smaller than 0.05 which is means significant value. (2) service has no significant effect on the interest of non-Muslim customers in Uspps Ausat Blokagung. (3) promotion has no significant effect on the interest of non-Muslim customers at Uspps Ausath Blokagung. (4) profit sharing has no significant effect on the intention of non-Muslim customers at Uspps Ausath Blokagung. (5) Meanwhile, from the simultaneous testing of the F test, it is known that religious stimuli, services, promotions and profit sharing on the interest of non-Muslim.
Analisis Implementasi Kebijakan Standar Pelayanan Minimal Penyakit Hipertensi di Puskesmas Kalabbirang Kabupaten Pangkep: Policy Implementation Analysis of Minimum Service Standards for Hypertension Disease at Kalabbirang Health Center, Pangkep Regency Inayah, Nurul; Razak, Amran; Batara, Andi Surahman; Gobel, Fatmah Afrianty; Mahmud, Nur Ulmy; Rusydi, Arni Rizqiany
Journal of Aafiyah Health Research (JAHR) Vol. 6 No. 2 (2025): JULY-DECEMBER
Publisher : Postgraduate Program in Public Health, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jahr.v6i2.2065

Abstract

Abstrak Latar Belakang : Standar Pelayanan Minimal (SPM) bidang Kesehatan merupakan acuan bagi Pemerintah Daerah Kabupaten/Kota dalam penyediaan pelayanan Kesehatan yang berhak diperoleh setiap warga secara minimal dengan target SPM wajib 100% setiap tahunnya. Pelaksanaan SPM pada pelayanan penderita hipertensi di Puskesmas Kalabbirang yaitu sebanyak 2499 kasus, namun hanya 499 dengan capaian (41,83%) kasus hipertensi yang mendapatkan pelayanan Kesehatan sesuai standar. Tujuan : Untuk mendapatkan Gambaran secara mendalam tentang analisis implementasi kebijakan standar pelayanan minimal penyakit hipertensi di Puskesmas Kalabbirang. Metode : Jenis penelitian ini adalah analisis kualitatif dengan pendekatan fenomenologi. Metode deskriptif adalah penelitian yang melukiskan, menggambarkan, atau memaparkan keadaan objek yang diteliti sebagai apa adanya, sesuai dengan situasi dan kondisi ketika penelitian tersebut dilakukan. Hasil : Hasil penelitian menunjukkan bahwa komunikasi belum berjalan dengan maksimal, kebijakan SPM hipertensi yang dimuat dalam PMK No. 4 tahun 2019 belum ditransmisikan kepada Masyarakat sebagai sasaran dari kebijakan. Sumber daya manusia masih kurang memadai, disposisi sudah berjalan dengan baik, telah melaksanakan koordinasi dan komitmen melibatkan lintas program dan lintas sektor terkait. Struktur birokrasi sudah berjalan cukup baik. Mekanisme pelaksanaan berjalan sudah berjalan sesuai SOP dengan pedoman peraturan Menteri Kesehatan No. 4 Tahun 2019. Implementasi SPM pelayanan penyakit hipertensi di Puskesmas kalabbirang sudah berjalan cukup baik. Diharapkan dinas Kesehatan Kabupaten pangkep dan Puskesmas kalabbirang agar meningkatkan aspek komunikasi, sumber daya, disposisi dan struktur birokrasi dalam pelaksanaannya. Kesimpulan : Kesimpulan penelitian ini ialah aspek komunikasi, struktur birokrasi serta disposisi dinilai cukup optimal dalam keberhasilan program Keluarga Berencana di Kab. Pangkajene dan Kepulauan. Sedangkan aspek sumber daya belum teraktualisasi dengan baik. Abstract Background: The Family Planning Program aims to plan births in order to improve the welfare of mothers and children and ensure controlled population growth. In Indonesia, the family planning program is based on Law Number 52 of 2009 concerning Population Development and Family Development. Based on data from the DPPKB of Pangkep Regency, there has been a decrease in the number of acceptors in the last 3 years. Objective: To explore the implementation of the family planning program policy in Pangkajene and Kepulauan Regency. Method: This type of research is a qualitative analysis with a phenomenological approach. Data were collected through in-depth interviews with 9 informants. The informant selection technique was purposive sampling. Results: The results of the study showed that the communication aspect was running optimally, as seen from the counseling and promotion of family planning activities that were running well. Although the average family planning acceptor did not participate in counseling because not aware of the activity. In addition, it was found that the human resources aspect was not optimal in terms of quantity, so that family planning counselors had multiple tasks. However, it was considered optimal in terms of quality because all parties had received training. Financial resources and infrastructure are also met because they’re well available. From the disposition aspect, the local government is quite committed because the family planning program can run well, even though this program is not yet based on local regulations, supported by KB officers who are active in the service. Meanwhile, from the aspect of bureaucratic structure, each participants doing the tasks with fragmentation and family planning services have a clear flow according to SOP. Conclusion: The conclusion of this study is that the aspects of communication, bureaucratic structure, and disposition are considered quite optimal in the success of the Family Planning program in Pangkajene and Kepulauan Regency. Meanwhile, the resource aspect hasn’t been properly actualized.
Analisis Kesesuaian Perlakuan Akuntansi Murabahah Berdasarkan PSAK 102 Di BMT Usaha Artha Sejahtera Surepno, Surepno; Inayah, Nurul
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v3i1.10812

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi murabahah pada BMT Usaha Artha Sejahtera yang disesuaikan dengan PSAK 102. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan terdiri dari wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa masih ada perlakuan akuntansi yang belum sepenuhnya sesuai dengan PSAK”102 yaitu saat terjadi pengakuan dan pengukuran aset murabahah BMT Usaha Artha Sejahtera“tidak melakukan pengakuan aset murabahah sebesar harga perolehan barang, tidak menggunakan rumus tertentu dalam menentukan margin murabahah, BMT”tidak mengenakan denda kepada nasabah tetapi memberikan surat teguran sesuai dengan kebijakan pihak BMT. Keterbatasan pada penelitian ini yaitu objek pengamatan penelitian terfokus pada BMT sehingga membuka peluang bagi peneliti selanjutnya untuk menambahkan objek yang lebih luas. Implikasi Pada penelitian ini yaitu penyajian“piutang murabahah tidak disajikan di neraca sebesar nilai bersih yang dapat”direalisasikan, tetapi“menjadi satu dengan akad piutang yang lainnya sebagai piutang”dan pembiayaan,“margin murabahah tangguhan tidak diungkapkan sebagai pengurang piutang murabahah, namun dicatat sebagai piutang dan pembiayaan dan pihak BMT tidak mengungkapkan margin murabahah, namun diungkapkan jadi satu dengan akad pembiayaan yang lainnya sebagai bagi hasil”pembiayaan.
Co-Authors -, Rampeng Abdul Wahid Suleman Adnan Sauddin Adriani Muhlis, Adriani Agustin, Elisa Ahmad, Muh. Nur Aini, Wahidatul Aji Tuhagana Alanggi, Gio Alfisyahra, Alfisyahra Amal Akbar AMALIYAH, FITRI Aminuyati Amirullah -, Amirullah Amran Razak Andi Surahman Batara Andri Permata Sari, Andri Permata Andriani, Maya Anggita, Nadya Dewi Anggrie NST, Silvia Ani Nur Aeni, Ani Nur Anjastika, Anggi Annas, Muhamad Aqwa Naser Daulay Ardena, Dinda Ardity, Vanesya Aura Arham, Muhammad Dai Ariani, Wika Arianto, Tony Arif Eko Wibawanto Arifin Fauzi Lubis Arini, Naura Nazhyrah Ariyatun, Ariyatun Arnida Wahyuni Lubis At'thahirah, At'thahirah atika Atikah, Tika Dewi AZIZAH AMAL Baiq Ismiwati Batubara, Maryam Budhy Kurniawan Chandra, Freddy Chasanah, Laily Fajria Dalimunthe, Yuli Saputri Damanik, Nursapa Indah Darmawani ., Darmawani Darwis, Herman Daud, Bukhari Desi Tri Kurniawati Devi Rahmayanti Dewi Nur Indah Sari Dewi Satria Ahmar Diana Achmad Dimas Wisnu Adrianto Elsa, Nazwa Alpuja Endang Komariah, Endang Ernawati, Potjut Fadiana, Devi Fadillah, Muhammad Aris Fahira, Lulu Fahreza, Muhammad Faisal Saade, Muhammad Faizin, Syuura Annisa Fatir, Muhammad Fatmah Afrianty Gobel Fauziyah, Auliya Fernanda, Jeannifer Deni Ferry Sobatnu, Ferry Fitri, Heldia Fitri, Syahruna Fitriadita, Fitriadita Fitriatussoleha, Nuril Fitroh, Adini Anwaril Galuh Tresnani Gunawan Prayitno Hafizah, Raisya Hakim, Mahrizal Hanafi, Burhan Handayani, Nisah Handayani, Tri Hadi Handra Humala Dalimunthe Hanim, Rafidah Harahap, Andi Hotmatua Harahap, Lesti Harahap, Muhammad Ikhsan Hasibuan, Elpina Yanti Hendra Harmain Hendra Heriansyah heriyani agustina, heriyani Herjuno Ari Nugroho, Herjuno Ari Hermintari, Novia Hidayatullah, Mohammad Nurul Hirsan, Muh Humaira, Syuqaira El Humairah, Mila Hutabarat, Nadya Namora Hutagalung, Mulky Alrasi Imam Supardi, Kasmadi Imsar, Imsar Inayah, Fitriadi Indra Indra Indra Syahputra Iqram, Muh. Irawan, Faris Ade Irma Setiawan, Irma Irwan Kasse ISLAMUL HADI Islamy, Muhammad Rindu Fajar Ismail, Syawaluddin Jannah, Khalifatul Jeandry, Gregorius Junaidi Junaidi Khadijah Razak, Nur khairudin imawan, khairudin Khoirunnisa, Siska Khotima, Husnul Khusna Arif Rakhman, Khusna Arif Kilwarany, Novita Kusumaningthiyas, Wike Adisti Latifil Ansori, M. Mukhtar Lely Ana Ferawati Ekaningsih Lubis, Anita Pramadani Lubis, Putri Safa Aulia M. Ridwan Tikollah Maharadatunkamsi Maharadatunkamsi, Maharadatunkamsi Maimanah, Hasbul Mallapiang, Yasser Mamlukhah, Mamlukhah Mansur Margono, Bagus Marliyah, Marliyah Masdiputri, Sri Nuriyaty Maskur Maskur Masruri Masruri Maulida, Adellia Ika Maulidar, Eka Maullida Hayati Meiliasari, Rosana Meinarni, Welli Mira Ustanti Moh. Harun Al Rosid Monika, Sherli Mu'alimuddin, Ahmad Zubair Mubarak, M. Zainun Syauqil Muh. Hasbi Muhammad Arif Muhammad Rifai Muhammad Rijal Alfian muhammad rizky, muhammad muhammad Syahbudi, muhammad Muliawati, Ida Musawwir Muslem, Asnawi Muslim, Rany Mustafa, Linda Kurnia Musyarofah Musyarofah, Musyarofah Muthalib, Kismullah Abdul Mutiara Sari Mutiarani Mutiarani Mutiati, Enni Nadrah, Nadrah Nasution, Annio Indah Lestari Nasution, Fathia Zuhra Nasution, Hafizah Mahira Nasution, Juliana Nasution, Nurwani Nasution, Yenni Samri Nawal Ika Susanti, Nawal Ika nawawi, m. Ni'mah, Hilmatun Ningrum, Puji Novia, Niza Noviani, Aris Nur Asia, Nur Nur Halimah Nur Hasanah Nur Indah Sari, Dewi Nur Ulmy Mahmud Nur, Lailan Nur, Nahya Nurani, Nadia Sarah Nurdinah Hanifah Nurfatimah Sugrah Nuri Aslami Nurkomariah, Nurkomariah Nurlaila Mubarokah Nurmala Sari Nursantri Yanti Nurul Jannah Nurul Purnomo Oktavia, Rizka Dwi Padjalangi, Andi Muhammad Yaqkin Pardamean Siregar, Pardamean Pasaribu, Rifdah Atika Permana, I Nyoman Yoga Permata, Clarisca Audyta Pohan, Komariah Hapni Pratiwi, Triana Surya Prayogi, Feri Putri, Kanza Nabila Qarni, Waizul Quraniyah, Fike R, Rifaldi Rachmat Kosman, Rachmat Rahim, Fazly Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Rahmilah, Nurdia Ramadhani, Anggraini Ramadhani, Sri Rarastoeti Pratiwi Rasul, Mat Razip, Muhammad Khaerul Rhokan, Mustapa Khamal Riska, Elvina Ritonga, Aprilia Amanda Ritonga, Melisa Ananda Putri Rohmah, Siti Nur Rokan, Mustafa Kamal Ruhaidani, Emma Ruri Aldisyah Siregar Rusmayadi Rusydi, Arni Rizqiany Ryketeng , Masdar S Mursiti Sa'diyah, Halimatus Sabrina, Luthfia Sadewo, Imran Sakdiah, Halimatu Santi, Eka Santri Yanti, Nur Saparuddin Latu Saputra, Rastra Yudha Saragih, Rini Maretha Sardianto Sari, Septi Indah Permata Sari, Tiwi Carina Sa’diyah, Halimatus Selvin, Agustina Septhia Irnanda, Septhia Shafira, Riski Shodiq, Adib Muhammad Sigit Wiantoro, Sigit Sijabat, Winda Irmayani Sipahutar, Ana Pahira Siregar, Nabila Safutri Siregar, Safa Maisyarah Siregar, Tarmiji Hamid Siswahyudianto Siti Maisaroh Siti Sarah Fitriani, Siti Sarah Siti Zaenab Sitorus, Eva Afrilisa Sitorus, Friska Olavia Soesilo, Nyoman Puniawati Soesilo, Nyoman Puniawati Sofyan A. Gani sri sudiarti St. Hadijah, St. Hadijah Wahi Suhel, Heny Ningtyas Sujariati Sujariati, Sujariati Sukmawati Syarif, Sukmawati Sulistyowati, Euis Trisni Supardiono, Supardiono Suprapto, Ribut Surepno, Surepno Surya Adi, Cheetara Novatriyanti Suryani Suryani Susiani, Rini Syafaat, Muhtar Syafa’at, Abdul Kholiq Syamsiar, Syamsiar Syamsidar Syamsul Bahri Syifa, Fenia Torus, Fadillah Rahmi Khairunnisa Br Tuti Anggraini Ulfatun Hasanah Ulfatun Hasanah Wartika Rosa Farida Wijaya, Muhammad Aulia Yahya, Ubaidillah Yani, Dini Yastin David Batara, Yastin David YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Ys, Syamsul Bahri Yuliadi Zamroni Yulsafli Yulsafli, Yulsafli Zahra Nabila Iqbal Zama, Azhari Zamli Zamraji, Yunus Zhavira, Alifya Zubair, Arie Gunawan Hazairin Zuhrinal M. Nawawi Zulfadli A. Aziz, Zulfadli A. Zuraini, Irma