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All Journal MIQOT: Jurnal Ilmu-ilmu Keislaman Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI Sketsa Bisnis EKONOMIKA SYARIAH : Journal of Economic Studies Al Hurriyah : Jurnal Hukum Islam Publica: Jurnal Pemikiran Administrasi Negara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Didaktik : Jurnal Ilmiah PGSD STKIP Subang jurnal syntax admiration Al-Sharf: Jurnal Ekonomi Islam JURNAL ILMIAH GLOBAL EDUCATION Journal of Islamic Economics, Management, and Business (JIEMB) Legal Protection for the Partnership Agreement Parties Islam Realitas: Journal of Islamic and Social Studies EKONOMIKA SYARIAH : Journal of Economic Studies ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Proceedings of The International Conference on Business and Economics Indonesian Research Journal on Education Jurnal Ekonomi dan Bisnis Adpebi Science Series COSMOS Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) Risalah Iqtisadiyah Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Iiz Izmuddin
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dalam Pendapatan Asli Daerah (PAD) Kota Payakumbuh Fikri, Devisa Amalia; Illahi, Ilham; Izmuddin, Iiz; Alfin, Aidil
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam Pendapatan Asli Daerah Kota Payakumbuh selama periode 2019 hingga 2023. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan pengumpulan data primer dan sekunder untuk menganalisis efektivitas dan kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam Pendapatan Asli Daerah di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa efektivitas penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan mengalami fluktuasi dengan rata-rata efektivitas mencapai 96,94%. Namun, kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah masih tergolong rendah, berkisar antara 1,50% hingga 2,25%. Kendala yang dihadapi dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan meliputi ketidakakuratan data objek pajak, kesulitan dalam menghubungi wajib pajak, dan minimnya penerapan sanksi. Temuan ini menunjukkan perlunya upaya pemerintah daerah dalam meningkatkan penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan melalui kerja sama dengan kelurahan, sosialisasi, dan inovasi sistem pembayaran Quick Response Code Indonesian Standard. untuk mengoptimalkan potensi pendapatan daerah. Implikasi dari penelitian ini adalah pentingnya perbaikan dalam pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan untuk meningkatkan kontribusinya terhadap Pendapatan Asli Daerah.
Analisis Inkonsistensi Pengetahuan Teoritis dan Praktik pada Keputusan Nasabah Memilih Bank Syariah: Studi Kasus pada Mahasiswa Perbankan Syariah Angkatan 2021 Febi UIN Sjech M. Djamil Djambek Bukittinggi Derlan, Selfiah; Zuwardi, Zuwardi; Izmuddin, Iiz; Alfin, Aidil
Indonesian Research Journal on Education Vol. 5 No. 6 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i6.3529

Abstract

Penelitian ini dilatarbelakangi dengan permasalahan ketidakselarasan (inkonsistensi) yang nyata antara pengetahuan teoritis mahasiswa perbankan syariah angkatan 2021 Febi UIN Sjech M. Djamil Djambek Bukittinggi tentang bank syariah, dengan praktik riil mereka dalam memilih lembaga keuangan. Tujuan penelitian ini adalah untuk menganalisis pengetahuan teoritis mahasiswa tentang bank syariah serta mengidentifikasi dan menganalisis faktor-faktor yang menyebabkan inkonsistensi tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, berlokasi di kalangan mahasiswa perbankan syariah angkatan 2021 FEBI UIN Sjech M. Djamil Djambek Bukittinggi. Penelitian ini menggunakan data primer yang diperoleh melalui observasi dan wawancara dengan informan yang dipilih secara purposive sampling, sementara data sekunder dikumpulkan dari studi literatur relevan seperti buku, jurnal, dan artikel. Untuk analisis data menggunakan analisis deskriptif dengan menggunakan model interaktif Miles dan Huberman, yang meliputi tahapan reduksi data, penyajian data, dan penarikan Kesimpulan. Hasil penelitian menunjukkan bahwa mayoritas informan memiliki pengetahuan teoritis mengenai prinsip-prinsip perbankan syariah, dimana nilai “A” yang dominan pada mata kuliah inti seperti Fiqh Muamalah, Manajemen Bank Syariah, Fiqh Perbankan, dan Hukum Perbankan, menjadi bukti konkret bahwa mereka tidak hanya sekadar mengenal, melainkan juga menguasai landasan teoritis perbankan syariah. Namun, inkonsistensi perilaku ditemukan, di mana informan tetap memilih bank konvensional sebagai bank utama mereka. Dimana Faktor-faktor penyebab terjadinya inkonsistensi antara pengetahuan teoritis dan praktik adalah faktor internal yaitu faktor kebutuhan dan keinginan seperti kemudahan akses atau jangkauan ATM yang luas, sedangkan faktor eksternal, yaitu faktor budaya dan lingkungan seperti pengaruh lingkungan sosial dan kebiasaan.
Analisis Dampak Zakat Produktif dalam Perkembangan Usaha Mikro Penjual Lontong Pecal (Studi Kasus Nagari Languang Kecamatan Rao Utara) Nurul Nasriah; Rusyaida; Iiz Izmuddin; Gusril Basir
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.28520

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan pendistribusian zakat produktif di BAZNAS Pasaman dan bagaimana dampak zakat produktif terhadap perkembangan usaha mikro penjual lontong pecal di Nagari Languang, Kecamatan Rao Utara. Jenis penelitian kualitatif bersifat deskriptif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Teknik analisis data reduksi data, penyajian data penarikan kesimpulan yang dilakukan setelah wawancara terhadap 2 karyawan kantor BAZNAS dan mustahik usaha mikro penjual lontong pecal yang mendapatkan zakat produktif sebagai sampel untuk memperoleh data yang dibutuhkan. Zakat produktif yang disalurkan oleh BAZNAS Pasaman kepada mustahik usaha mikro penjual lontong pecal di Nagari Languang telah memberikan dampak terhadap perkembangan usaha mustahik. Perkembangan usaha mustahik dapat dilihat dari peningkatan pendapatan yang dirasakan oleh mustahik meskipun pendapatan mustahik berbeda-beda dan belum tergolong besar, tetapi bersumber dari yang halal. Peningkatan kualitas produk yang di mana kualitas bahan mustahik sekarang lebih bersih dan halal, bertambahnya jumlah pelanggan berkat pelayanan yang lebih baik, serta peningkatan kualitas sumber daya manusia, mustahik yang kini mampu menjalankan usaha secara mandiri, jujur, adil, dan bertanggung jawab sesuai dengan syariat. Akan tetapi, pelaksanaan zakat produktif ini masih menghadapi beberapa tantangan yang perlu diatasi yaitu masih ada sebagian kecil mustahik yang belum memiliki etalase tempat bahan jualan dikarenakan masih kurang modal yang diberikan dan sebagian mustahik juga masih membutuhkan pendampingan, pelatihan dalam manajemen keuangan dan pemasaran. Program zakat produktif harus diperbaiki agar dapat berfungsi sebagai alat peningkatan ekonomi semua umat agar sesuai dengan tujuan pokok zakat dalam Islam, yaitu menciptakan kesejahteraan semua umat manusia.
The impact of employee performance on the quality of Hajj pilgrim services: A study at the Ministry of Religious Affairs Deria, Monica Desi; Izmuddin, Iiz
Journal of Islamic Economics Management and Business (JIEMB) Vol. 5 No. 1 (2023)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2023.5.1.16064

Abstract

This study investigates the influence of employee performance on the quality of Hajj services at the Ministry of Religious Affairs in Pasaman Regency. The research aims to develop a comprehensive model linking employee performance indicators (quality of work, communication, promptness, capability, and initiative) to service quality dimensions (responsiveness, assurance, tangibles, empathy, and reliability). Employing a quantitative approach, primary data were collected from 92 respondents using simple random sampling, and analyzed through validity and reliability tests, linear regression, and hypothesis testing. The results indicate a significant positive relationship between employee performance and service quality, with a regression coefficient of 0.804 and an R² value of 0.705, implying that 70.5% of the variance in service quality is explained by employee performance. The findings suggest that enhancing employee performance can substantially improve the quality of Hajj services, providing actionable insights for the Ministry to implement targeted human resource practices. Future research should extend this analysis to other regions and explore additional variables influencing service quality in the Hajj context.
ANALISIS CRYPTOCURRENCY BERDASARKAN PRESPEKTIF EKONOMI SYARI’AH Iiz Izmuddin; Elvi Nasriandani
Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2024): Maret
Publisher : ADISAM PUBLISHER

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Abstract

The impact of using cryptocurrency when viewed from the perspective of Indonesian law can trigger various crimes that cause losses in several areas, one of which is in the economic sector. The problems that arise are that prices fluctuate, there are triggers for money laundering, and several problems from the opinions of ulama such as gharar, non-fulfillment of sil'ah and so on. The type of research used in this research is Library Research or library research. Carried out using library literature and documents from previous research. According to the type of data and analysis, qualitative research is carried out which emphasizes research and description in analyzing meaning. The aim of this research is a deep and broad understanding of the matter being studied. The source of information for this research comes from social media and journals. The results of this research are that crypto has a higher risk of loss and volatility, and is susceptible to money laundering. Then According to Nobel prize winning Economist and Columbia University professor Joseph Stiglitz cryptocurrency can be involved in money laundering. According to NU, cryptocurrency is obliged to pay zakat with the assets stored on the card. According to Muhammadiyah, the law on cryptocurrency depends on whether it is used for good or evil, but tends to prohibit it because cryptocurrency has not been recognized by the state as a medium of exchange, scale or commodity. Not to mention, cryptocurrency fluctuation numbers can change drastically in a short time. Meanwhile, the Fatwa of the Indonesian Ulema Council is of the opinion that crypto is prohibited unless the sil'ah requirements are met because it contains gharar, dharar, qimar and does not fulfill the sil'ah requirements, namely that it has a physical form, has value, the exact amount is known, has ownership rights and can be handed over to the buyer.
Analysis of The Performance Policy of The Bukittinggi City Government Towards Micro, Small and Medium Enterprises And Empowerment of Street Vendors in Islamic Economic Perspective Sari, Oktri Lola; Izmuddin, Iiz
Publica: Jurnal Pemikiran Administrasi Negara Vol. 15 No. 3 (2023): Pemikiran Administrasi Negara 7 ( SPESIAL ISSUE )
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i3.29540

Abstract

The main problem that is being studied by the authors in the research for this thesis is that street vendors (PKL) are informal sector entrepreneurs. There are those who sell at certain locations, there are also those who are mobile from one place to another (using a pickaxe, stroller or the like) lining up groceries, drinks and other consumer goods at retail. Street vendors generally have small capital, not infrequently if sometimes they are just a tool for capital owners to get modest commissions/rewards. This research is a qualitative approach using the Nvivo application using primary data and secondary data. The analytical method used is a descriptive approach, namely identifying various problems faced by street vendors and SMEs by using analysis using the Nvivo application. The results of the study found that the results of research that had been carried out on PKL Micro Business Actors in Bukittinggi City, that the Bukittinggi City MSME and Trade Cooperative Service was guided by IKU (Main Performance Indicators). determined by the Regional Government and IKU of the Bukittinggi City Cooperative, UKM and Trade Office.
Menimbang Manfaat dan Kerugian Investasi Saham dan Kripto Bagi Pelaku Pasar Indonesia Rolando, Benediktus; Al-Amin, Al-Amin; Rahmat, Rahmat; Zuwardi, Zuwardi; Izmuddin, Iiz
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 6 (2024): Oktober
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This study aims to weigh the benefits and disadvantages of stock and crypto investments for Indonesian market participants. This study uses a desk study approach by reviewing relevant literature from various sources. Various articles, scientific journals, and research reports are used to provide a detailed overview of the characteristics of stock and crypto investments, including their potential benefits and risks. Stocks are known to have a more stable regulatory foundation and are often considered a safer long-term investment. On the other hand, crypto offers the potential for high returns with greater volatility, making it attractive to high-risk investors. However, crypto also faces significant regulatory and security challenges. The results of this study are expected to provide insights for Indonesian investors in making more informed and measured investment decisions. It's hoped that by understanding the dynamics and characteristics of both, investors can be wiser in choosing investment options that suit their risk profile and financial goals.
Memahami Nilai Tukar Kripto dalam Ekonomi Digital: Pendekatan Investasi di Masa Kini Rolando, Benediktus; Al-Amin, Al-Amin; Rahmat, Rahmat; Zuwardi, Zuwardi; Izmuddin, Iiz
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 6 (2024): Oktober
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This research aims to understand the role of crypto exchange rates in the context of the digital economy and current investment approaches through the literature study method. The study utilized relevant literature to explore crypto market volatility and value, the influence of government regulation, blockchain technology, and investment diversification strategies. It was found that crypto exchange rates exhibit high volatility but remain attractive as an investment instrument due to the potential for significant returns. Government regulations and policies play a crucial role in determining the stability and adoption of cryptocurrencies. Blockchain technology provides security and transparency that increases investor confidence and opens up new opportunities in the digital finance sector. The COVID-19 pandemic has accelerated the adoption of crypto as an investment and transaction tool, emphasizing its role in the digital economy. Cryptocurrencies are now an important component in portfolio diversification strategies, helping investors adapt to modern market dynamics. Through this research, it is hoped that investors and policymakers can gain a deeper insight into crypto and its impact on investment in the digital era.
Pembelajaran Hybrid pada Pencapaian Kompetensi Pengetahuan Siswa Sekolah Dasar dalam Kurikulum Merdeka Al-Amin, Al-Amin; Rohman, Ahmad Fadlu; Rahmat, Rahmat; Zuwardi, Zuwardi; Izmuddin, Iiz
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 6 (2024): Oktober
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

This study discusses the effect of hybrid learning on the achievement of knowledge competencies of elementary school students within the framework of the Merdeka Curriculum. Hybrid learning, which combines online and face-to-face methods, is an alternative education needed in this digital era. This literature study reviews various literatures to identify the advantages, challenges and effectiveness of this learning model. Research reveals that hybrid learning can increase student engagement, provide flexibility in accessing materials, and encourage independent learning. However, effective implementation requires adequate technological support and teacher readiness in designing and managing learning. This finding is relevant in the context of Merdeka Curriculum, which emphasizes freedom in teaching methods to achieve optimal learning outcomes. This study recommends developing teacher competence in educational technology, as well as providing infrastructure that supports hybrid learning. Thus, it is expected that hybrid learning can improve students' understanding and skills in accordance with the demands of the modern curriculum. This research is important as a foundation for adaptive and innovative education policies in the future.
Comparison Of Murabahah And Musyarakah Mutanaqisah Financing Management Strategies Ramadani, Uci; Izmuddin, Iiz
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1576

Abstract

This research analyses the comparison of murabaha and musyarakah mutanaqisah financing management strategies. This research is field research with data sources coming from primary and secondary data through observation, interviews, questionnaires, documentation and focus group discussions (FGD). Data analysis uses a mixed method approach, quantitatively and qualitatively using IFAS, EFAS matrices, SWOT diagrams and SWOT matrices. This research found advantages and disadvantages to murabaha and musyarakah mutanaqisah financing. Murabaha financing is quite familiar compared to musyarakah mutanaqisah financing and is currently in an aggressive strategic position with a strengths-opportunity score of 3.0. This position is very profitable for bank nagari syariah Bukittinggi. For musyarakah mutanaqisah financing, it is currently also in a favourable position. However, under Murabaha financing with a total strengths-opportunity score of 1.15, this position is still profitable for bank nagari syariah Bukittinggi. However, the weakness of musyarakah mutanaqisah means that financing distribution could be more optimal. Mutanaqisah musyarakah financing has incredible strengths and opportunities if it maximises its strategy. This research can complement existing theory and become a reference for bank nagari syariah Bukittinggi in improving its financing management strategy to support financing growth and meet community needs.
Co-Authors Afri Tia Deftiana Al-Amin Al-Amin, Al-Amin Alfin, Aidil Amelia, Tisa Amsah Hendri Doni Andriawan, Andriawan Anggi Setya Prayoga Anisa Rama Putri Anne Putri Asyari Asyari Asyari Asyari Asyari Asyari Awaluddin Awaluddin Awaluddin Awaluddin Basir, Gusril Benediktus Rolando Deria, Monica Desi Derlan, Selfiah Efendi, Diah Ayu Sri Wanda Eli Febriani Elvi Nasriandani Euis Amalia Fahmi Sulaiman Farid Muttaqin, Farid Febri Rahmita Febriani, Ridha Fauzana And Winda Ferdi Prayoga Fikri, Devisa Amalia Fofi Hanifa Seftiani Guraida, Guraida Guspita, Dinda Ayu Gusril Bashir Gusril Basir Hadi Subeno Hardiansyah Padli Hesi Eka Puteri Hidayatul Arief Illahi, Ilham Indri Perdana Irvan Nanda Kiki Razroma Yantika Loso Judijanto Maisaroh Maisaroh Meisy Melani Mesis Rawati Mita Mita Mohamad Abdun Nasir Nanda, Irvan Nurafni Sofya Nursya’diah Nursya’diah Nurul Nasriah Nurvina Hidayati Pendi Hasibuan Perdana, Indri Purwaningsih, Selvi Rahayu Ningsih Rahma Detik Kuriningsih Rahmat Rahmat Ramadani, Uci Rezkina Hayati Rika Widianita Rina Anggraini Rini Elvira Rohman, Ahmad Fadlu Rusyaida Rusyaida Rusyaida Rusyaida Rusyaida Rusyaida, Rusyaida Safira, Fadilla Sari, Oktri Lola Vewi Julita Wewis Gilang Sari Widi Nugraha Widia Sukra Yenty Astari Dewi Yerna Wiza Yuwarman Mansur Zulkarnaen Zulkarnaen Zuwardi Zuwardi ZUWARDI, ZUWARDI