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The Role of Islamic Values in Married Women's Employment Decisions in Deli Serdang Khairina Tambunan; Nuri Aslami; Taqiya Zahrowaini; Susana Paixão-Barradas
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8966

Abstract

This study analyzes the factors influencing employment decisions among married women in Deli Serdang from an Islamic perspective. These decisions are shaped by social, economic, cultural, and religious factors, with Islamic ethics and Sharia serving as key considerations for women's roles, especially in economic activities outside the home. Using a quantitative approach with questionnaires and literature review, the study found that employment opportunities significantly affect work decisions, followed by age and family size. While income and education have no significant individual impact, all variables collectively contribute 62.7% to these decisions. Influential factors include family economic needs, social participation, family support, and understanding of women's roles in Islam. Islam permits women to work within Sharia guidelines, ensuring dignity and fulfilling family obligations. This research highlights the balance between women's roles in family and society in line with Islamic teachings.
ANALYSIS OF MSME DEVELOPMENT THROUGH E-COMMERCE REVIEW OF MAQASID SYARIAH (CASE STUDY IN MEDAN CITY) Salsabila, Rofilla; ,., Nurbaiti; Tambunan, Khairina
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32059

Abstract

This study aims to analyze the development of Micro, Small, and Medium Enterprises (MSMEs) through e-commerce in the context of maqasid syariah, with a case study in the city of Medan. The study employs a qualitative method, with the research location in the city of Medan. The findings indicate that e-commerce significantly contributes to the development of MSMEs, particularly in developing MSMEs on e-commerce platforms that align with the principles of maqasid syariah. Some challenges faced by MSMEs in adopting e-commerce include limited digital literacy, inadequate technological infrastructure, insufficient capital, and intense competition in the online market. Therefore, future research could address these limitations by expanding the sample size and research area, as well as conducting a more in-depth examination of effective e-commerce strategies and business models for MSMEs.Keywords: MSMEs, E-Commerce, Business Development, Maqasid Syariah, Medan
THE EFFECT OF PMDN AND SUKUK ON LABOR ABSORPTION THROUGH GRP IN MEDAN CITY Hasibuan, Winda Khairani; Tambunan, Khairina; Harahap, Muhammad Ikhsan
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32058

Abstract

The results of this study indicate that increases in domestic investment (PMDN) and the utilization of Sukuk play a significant role in driving labor absorption in Medan City, both partially and simultaneously. Specifically, PMDN has a significant effect on employment, with a t-value of 3.600 and a significance level of 0.001, while Sukuk also shows a meaningful partial influence, reflected by a t-value of 3.933 and a significance level of 0.000. Together, the combined effect of PMDN and Sukuk on employment is substantial, as evidenced by an F-value of 86.179, far exceeding the F-table reference of 3.35, accompanied by a significance level of 0.000. These findings indicate that strengthening domestic investment and optimizing Islamic financial instruments like Sukuk not only positively impact GRDP as an intervening variable but also directly enhance employment opportunities in Medan City.Keywords: Domestic Investment, Sukuk,Labor Absorption
Strategi Pelayanan Customer Service dalam Meningkatkan Jumlah Nasabah pada Bank Syariah Indonesia KCP Gunung Tua Siregar, Risma Haryani; Tambunan, Khairina
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Customer Service merupakan suatu bagian dari unit organisasi atau bank yang mampu menangani kebutuhan nasabahnya, adapun tugas customer service ialah memberikan pelayanan dan membangun hubungan yang baik dengan nasabah. Tujan penelitian ini untuk mengetahui strategi pelayanan Customer Service dalam meningkatkan jumlah nasabah pada Bank Syariah Indonesia KCP Gunung Tua, serta Faktor-Faktor yang mempengaruhi Customer Service dalam meningkatkan Pelayanan pada Bank Syariah Indonesia KCP Gunung Tua. Dalam penulisan ini penulis menggunakan metode wawancara, observasi dan dokumentasi. Hasil penelitian ini, strategi yang digunakan ialah customer service bersikap ramah kepada nasabah,komunikatif dan name tag yang selalu diperlihatkan. Faktor yang mempengaruhi Customer service dalam meningkatkan pelayanan ialah faktor Sumber Daya Manusia, serta faktor kualitas produk.
Penerapan Akad Murabahah Pada Produk Pembiayaan KUR di PT Bank Syariah Indonesia KCP Panyabungan Ainun Ningsih, Nur; Tambunan, Khairina
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk mengetahui implementasi akad murabahah pada pembiayaan kredit usaha rakyat (KUR) di Bank Syariah Indonesia di KCP Panyabungan kabupaten Mandailing Natal. KUR merupakan pembiayaan yang diberikan kepada UMKM untuk modal kerja dan investasi kepada individu atau kelompok yang produktif. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil dari penelitian yang telah dilakukan membuktikan bahwa penerapan akad murabahah pada pembiayaan KUR di BSI KCP Panyabungan dilakukan dengan dua akad yaitu akad wakalah terlebih dahulu kemudian melakukan akad yang kedua yaitu murabahah. Sosialisasi pelaksaaan pembiayaan KUR selalu dilakukan, tahapan permohonan nasabah dengan perjanjian pembiayaan, BI Cheking, survey, menganalisa, pencairan, monitoring, peringatan lebih awal sebelum jatuh tempo adalah cara yang tepat meminimalisir kendala akad pembiayaan pada KUR.
Analysis of the Effect of Fixed Asset Intensity, Leverage, and Liquidity on Fixed Asset Revaluation in Manufacturing Companies Listed on the Indonesia Stock Exchange Hidayat Nasution, Mustafa; Siregar, Saparuddin; Tambunan, Khairina
Jurnal Impresi Indonesia Vol. 3 No. 9 (2024): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i9.5423

Abstract

Fixed asset revaluation has become an important issue in corporate financial management, especially in the midst of uncertain economic conditions. Manufacturing companies, which are one of the pillars of the Indonesian economy, must be able to manage their fixed assets to improve financial performance and competitiveness. This study aims to determine the effect of fixed asset intensity, leverage, and liquidity on fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative, with the population and sample in the form of annual reports from 10 manufacturing companies during the 2016-2021 period. Sampling was done by purposive sampling, and data were collected through financial statement documentation. Data analysis was carried out using the linear analysis method using panel data. The results showed that fixed asset intensity has a positive and significant effect on fixed asset revaluation. This is evidenced by the t count value of 3.637 which exceeds the t table 2.003, as well as a probability value of 0.0069 <0.050. Leverage and liquidity also show a positive and significant influence on the revaluation of fixed assets. Simultaneously, the three variables have a significant effect on the revaluation of fixed assets, with a value of F count 4.315 which exceeds F table 2.77 and a probability of 0.000136 < 0.05.
Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Fahmi, Teguh; Kamilah, Kamilah; Tambunan, Khairina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang M. Putra Abdul Rozak Barus; Hendra Harmain; Khairina Tambunan
Manajemen Kreatif Jurnal Vol. 1 No. 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2149

Abstract

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.
The Power of Zakat in Contemporary Development: How Islamic Philanthropy Alleviates the Economic Impact of Toll Road Projects on MSMEs Isnaini Harahap; Chuzaimah Batubara; Khairina Tambunan; Abdul Hakim
MILRev: Metro Islamic Law Review Vol. 3 No. 2 (2024): MILRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v3i2.9391

Abstract

This research examines the impact of toll road construction on Micro, Small, and Medium Enterprises (MSMEs) using Creative Destruction theory and contemporary Islamic philanthropy. The construction of toll roads, although accelerating distribution and accessibility, has had a significant negative impact on MSMEs in various regions. This study explores how MSMEs, particularly in North Sumatra, Pekalongan, and Brebes, are experiencing a decline in income due to reduced vehicle traffic. In addition, this article highlights the role of zakat, infaq, and sadaqah as mechanisms to increase the resilience of MSMEs. This research uses a qualitative approach with observation methods, in-depth interviews, and a literature review, showing that Islamic philanthropy can support the adaptation and sustainability of MSMEs amidst infrastructure changes. The research results show that the negative impact of toll road construction is significant, especially for MSMEs that depend on vehicle traffic, such as dodol in Serdang Bedagai, batik in Pekalongan, and restaurants in Brebes. The turnover decline reached 70-80% in some regions. Many MSMEs were also forced to lay off their employees due to decreased income. However, this study also found that Islamic philanthropic practices such as zakat, infaq, and sadaqah play an important role in increasing the resilience of MSMEs. MSME players who regularly carry out zakat, infaq, and sadaqah can show better adaptation, including product diversification and transition to online business models. Thus, Islamic philanthropy provides short-term assistance and supports long-term positive economic changes for MSMEs.
The Impact of Islamic Monetary Policy on Indonesia's Economic Growth Marpaung, Taufik Arnanda; Imsar; Tambunan, Khairina
Journal of Islamic Economics and Finance Studies Vol 4 No 2 (2023): JIEFeS, December 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v4i2.8034

Abstract

Indonesia is a Muslim-majority country with relatively low economic growth. Therefore, the success of monetary policy does not only depend on conventional instruments, but also on Islamic instruments. Islamic monetary policy instruments tend to be more related to real activities and real assets. So that increasing public awareness of Islamic principles will cause the effectiveness of Islamic monetary instruments to become stronger, which will also be followed by increased economic growth. This research aims to determine the effect of PUAS, FASBIS, and SBIS on GDP using secondary data in the form of monthly time series from 2018-2022. Data was collected using the Purposive Sampling technique, with the Quantitative Associative method. The data was processed using Eviews 9 and then analyzed using the VAR VECM method to see the long-term and short-term effects of PUAS, FASBIS, and SBIS on GDP. The results show that there is a two-way causal relationship between PUAS and FASBIS, FASBIS and GDP, SBIS and PUAS, as well as a one-way relationship between GDP and SBIS. There is a significant relationship between SATISFIED and GDP, in the long term. Meanwhile, in the short term, all variables do not have a significant effect on GDP. In the long term, the variable that is strong and dominant in influencing GDP is PUAS and has the largest composition that contributes to the GDP variable. This research provides practical and theoretical implications to increase scientific insight in the field of economics and references in making policy decisions to improve technological infrastructure and regulations that support the development of Sharia financial markets.
Co-Authors ,., Nurbaiti Abdul Hakim Achmad Al Hafiz Lubis Achmad Al Hafiz Lubis ADELIA Agna Sabrina Agung Wibowo Ahmad Firdaus Lingga Ahmad Perdana Indra Aidila Syafitri Ainun Ningsih, Nur Ainun Reska Ainun, Sri Ali Djamhuri Ali Mahadi Ritonga Alviansha, Alwi Amanda, Feby Aulia Amin Akbar Ananda, Muhammad Risqi Andri Soemitra Andri Widiani Anisah Salsabila Nasution Anni Zuhro Syafrida Hasibuan Annisa Ulul Azmi Panjaitan Anriza Witi Nasution Antin Kurnyasih Ardina Khoirunnisa Harahap Arifin Fauzi Lubis Arnasyah, Indah Dwi Asmiannur, Asmiannur Astri, Yulita Athifa Radella tabina Atika Atika Aula Maulidah Auliya Ahmad Suhardi Aumalia Hanipah Ayuni Syafitri Ayuni Syafitri Azhari Akmal Tarigan Azhari, Farah Indah Bako, Risma Wati Barus, Muhammad Arif Boangmanalu, Farida Hanum Chadiza Auliana Utami Chuzaimah Batubara Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Cindy Anggreni Cintia Indriyani Daryan Muhsin Hadi Batubara Deni Dharmawansyah Denny Permana Siregar Dewi, Risna Dian April Yani Dimas Surya Dinda Anisa Dinda Rizqa Aulia Dorlan Habibi Dwi Yanti Sahriana Edji, Syahdani Nazwa Efrianda Hutabarat, M. Rafiq Egi Regi Prayoga Egi Regi Prayoga Ekry Syahriwanda Enjeli Erwin Fitrah Jauhari Eza Okhy Awalia Br Nasution Fadhila Rahma, Tri Inda Fadhillah, Afrahul Fadillah Ramadhani Siregar Fahmi, Faisal Fahmi, Teguh Fahmil Fadillah Faizah Hasibuan Fany Renaldy Harahap Fauzan Najib Faza Halillah Feby Aulya Wardani Fika Nurtivanny Fitra Ilham Ramadhan Fitri Adinda Pasaribu Fitriyani Franaya Al Arfa Franaya Al Arfa Franaya Al Arfa Ganis Filma Afilika Ghilman Rozy Hrp Ginting, Siti Nurhasanah Br Gunawan Prasetio Habibah Shobri Hafiza Putri Barus Haliza Jewina Hanafi Nasution, M Mifta Harahap, Bagus Hermansyah Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Sri Nurul Hasibuan, Siti Rama Hasibuan, Winda Khairani Hasriyati Hanum Siregar Hawanda, Maisyah Hawari, Habil Mirza Hendra Harmain Hendra Harmain Heri Kurniawan Hidayani, Sandra Hidayat Nasution, Mustafa Hilma Kholilah Lubis Hilman Hanif Hotbin Husugian Hutabarat, Siti Lutfia Ihsan Alfi Lubis Ilfi Rayuarfika Siregar Imsar Imsar Imsar Imsar, Imsar Indah Permata Sari Indradewa, Rhian Inggit Eka Saputri Inna Insana IrawanLubis, Muhammad Fahri Irma Rahmawani Panjaitan Irsan Al Fadhil Nasution Isnaini Harahap Jannah, Nurul Jodi Syahputra Juliana Nasution Juliati Nasution, Yenni Samri Kamilah, Kamilah Khafifah Parawansa Khairul Hasanah Khairunnisa Khairunnisa Khalya Maya Amalia Khofifah Sari hasibuan Khoirul Ardani Manurung Laiyinna Misqha Efendi Laylan Syafina Listika Putri Lestari Nasution Lubis, Melisa Lubis, Mutiara Suci Kesuma M Luthfi Perdana Siregar M Nawawi, Zuhrinal M Rayhan Kamil M. Putra Abdul Rozak Barus M. Ridwan M.E.I Arfan Tanjung M.E.I Arfan Tanjung Maidalena Maidalena, Maidalena Manullang, Adinda Syariana Dewi Marliyah Marliyah Marpaung, Taufik Arnanda Maryam Batubara Maryam Batubara Maulida Qadisyah Maya Oktavia Dalimunthe Maysaroh, Dinda Meutia Maulida Rahma Mhd Faisal Anwar Afandi Rambe Miftahul Husna Hutapea Milia Ningrum, Eka Minda Agustina Muhammad Al Giffary Muhammad Alwi Setiawan Muhammad Arif Muhammad Azy Rahmanda Lubis Muhammad Fawwaz Eljawahir Hsb Muhammad Fawwaz Eljawahir Hsb Muhammad Hasan Asy Ary Muhammad Ikhwanda Nawawi Muhammad Ilzam Harahap Muhammad Imam Daei Muhammad Lathief Ilhamy Nasution MUHAMMAD MUSTHOFA Muhammad Raihan Muhammad Sandi Muhammad Yafiz Mustapa  Khamal  Rokan Mustika Ayu Anggreini Muthia Aisyah Mutiara Dewi, Mutiara Naili Nuril Aufa Manik Naser Daulay, Aqwa Nasution, Dwi Rizki Nabila Nasution, Wahyuni Br. Nasyah Aurin Nawawi, Muhammad Ikhwanda NIKITA ZULYAN BATUBARA Ningsih, Anggi Aditiya Niza Utami Novita Hannum Harahap Novita Sari NUR AHMADI BI RAHMANI Nur Syafikah Lubis Nurbaiti , Nurbaiti Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Aflah Harahap Nurwani Nurwijayanti Pane, Jihan Atiqah Panyusunan, Raja permatasari, putri dwi Pina Wardani Purnama Ramadani Silalahi Purnama Ramadhani Silalahi Purnama Ramadhani Silalahi putri, amanda afriza Qadisyah, Maulida Rafi Husin Harahap Rafika Afifah Angkat Rafika Ananda Putri Rafika Azwina Rahayu, Dwi Rani Rahmad Riho Zeen Rahmadhana, Efri Rahmani, Nurahmadi Bi Rahmi Syahriza Raihani Azzahra Aljune Raisa Muthia Syahrani Hasibuan Ramadhani, Sri Rani Alfiani Rendi Setiawan Purba Reni Ilma Sari Repa Jimmy Siregar Ridwan, Aldy Rifki Ismal Risfa Dwi Andini Risma Warti Risna Ina Dewi Ritonga, Rizka Sabila Riza Saharah Piliyang Rizki Harnita Rizkika Yulika Rizky Febrian Saragih Roren, Yeli Salsabila, Rofilla Salwa Fadhilah Haya Santry Fadhilah Harahap Saparuddin Siregar Sari, Indaniaty Hasanah Satria Abdillah Ilman Seli Sasmita Shabrina Azzahra Sholiha, Sintaini Fi Sinaga, Nazwa Aurelia Siregar, Risma Haryani Siti Aisyah Siti Amrina Hasibuan Siti Bejana Siagian Sitohang, Misbah Sri Rezeki Sri Sudiarti sri sudiarti Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Surya Alfi Nurrahma Suryadi Syabatullah Suryani Suryani Susana Paixão-Barradas Syahla, Nurul Syahputra, Jodi Tanjung, Ahmad Fuadi Taqiya Zahrowaini Tarigan, Evelyne Vagittha br Tasya Agustina Wahidha Titin Ayu Lestari Tri Inda Fadhila Rahma Tri Indah Fadhilah Tuti Aggraini Tuti Anggraini Tuti Anggraini Ujung, Asna Ul Husni Walida, Yurti Wanda Hamidah Widya Ayu Harahap Wika Lutfiah Sakinah Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Yola Aprilia Sibagariang Yuliana Putri Yuningsih, Apriliani Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal ZAHRINA GHAISANY PULUNGAN Zhara Hafizha Zidane, Muhammad Raihan Zuhdi, Muhammad Farhan Zuhrinal M. Nawawi