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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Analisis: Jurnal Studi Keislaman Al-Ulum Islam Futura Religio : Jurnal Studi Agama-agama JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum JURNAL MAHKAMAH Jurnal Akta AL-HUKAMA´ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Edukasi Islami: Jurnal Pendidikan Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis An Nadwah JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL LENTERA BISNIS Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Ta'dib: Jurnal Pendidikan Islam SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Qiyas : Jurnal Hukum Islam dan Peradilan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Darma Agung Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Kontigensi: Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Journal of Islamic Economic and Business Research INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Indonesian Journal of Innovation Studies Jurnal Interpretasi Hukum Al-MIKRAJ: Jurnal studi Islam dan Humaniora Al-Manahij : Jurnal Kajian Hukum Islam Yinyang: Jurnal Studi Islam Gender dan Anak el-Buhuth: Borneo Journal of Islamic Studies Al-Istinbath: Jurnal Hukum Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Moneter : Jurnal Keuangan dan Perbankan IIJSE Al-Zayn: Jurnal Ilmu Sosial & Hukum Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Nuansa: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Al-Hukama: The Indonesian Journal of Islamic Family Law IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Fajar: Media Komunikasi dan Informasi Pengabdian Kepada Masyarakat
Muhammad Syukri Albani Nasution
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

 1 
ANALYSIS OF SHARIAH BANKING PERFORMANCE IN REGIONAL DEVELOPMENT BANKS IN 2022-2023: SHARIA MAQASHID INDEX AND SUSTAINABLE FINANCE PERSPECTIVE Maulana, Irsyad; Nasution, Muhammad Syukri Albani; Sugianto
International Journal of Cultural and Social Science Vol. 6 No. 2 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i2.1069

Abstract

This study aims to: (1) assess the performance of Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) within Regional Development Banks (BPD) in Indonesia during 2022–2023 through the lens of the Sharia Maqasid Index (SMI); (2) evaluate their performance from the perspective of Sustainable Finance; and (3) compare the performance of BUS and UUS based on both analytical frameworks. A quantitative-descriptive method was employed, utilizing a document study approach. Data were collected from the annual reports of BUS and UUS at BPDs during the 2022–2023 period and analyzed using SMI indicators and Sustainable Finance principles. A weighted scoring and ranking technique based on Simple Additive Weighting (SAW) was applied to measure performance. The findings reveal that BUS and UUS experienced significant improvement in SMI performance, particularly in the dimensions of education (tahdz?b al-fard) and socio-economic contribution (jalb al-ma?la?ah). Banks such as NTB Syariah and Aceh Syariah excelled in maq??id based financing and zakat distribution, while UUS in Central Java and Nagari demonstrated strength in educational initiatives and social justice. In terms of Sustainable Finance, all banks fulfilled the four key indicators sustainable development, green economy, social responsibility, and separate sustainability reporting. However, most reports remained descriptive and lacked impact-based metrics. Overall, BUS exhibited stronger performance than UUS in integrating both maq??id principles and sustainability practices. These results highlight the need to strengthen performance evaluation frameworks grounded in Sharia values and sustainability to support the transformation of Islamic regional banks into inclusive and impactful institutions.
PRODUCTIVE UTILIZATION OF ZAKAT, INFAK, AND ALMS FUNDS FROM MOSQUES FOR THE ECONOMIC EMPOWERMENT OF THE COMMUNITY IN MEDAN CITY: THE PERSPECTIVE OF AL-MASLAHAH AL-MURSALAH Warohmah, Mawaddah; Azmy, Azmy; Nasution, Muhammad Syukri Albani
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1201

Abstract

This research aims to analyze the productivity of zakat, infak, and ?adaqah (ZIS) in empowering the Muslim community’s economy; assess the effectiveness of its productive management; and examine it through the lens of al-Ma?la?ah al-Mursalah. This study employs a qualitative method with a descriptive–interpretative case study approach conducted at four mosques in Medan City, namely Asy-Syafi‘iyah Mosque, Al-Hidayah Mosque, Haji Maraset Mosque, and Nurul Islam Mosque. The findings reveal that productively managed ZIS can transform from a consumptive-charitable pattern into a sustainable socio-economic investment through the development of community-based enterprises, Islamic cooperatives, and mosque business units. From the perspective of al-Ma?la?ah al-Mursalah, this management model reflects a concrete form of public benefit in terms of ?if? al-m?l (protection of wealth), as it delivers socio-economic utility without contradicting the principles of Sharia. This study offers a theoretical contribution by integrating the concept of al-Ma?la?ah al-Mursalah into mosque-based Islamic philanthropy practices, as well as practical implications for advancing professional and empowerment-oriented governance of communal religious funds.
ANALYSIS OF THE INFLUENCE OF DIGITAL PAYMENT SYSTEMS ON THE SALES LEVEL OF MSMEs AT THE MEDAN CITY MARKET CENTER Hasibuan, Mahlia Putri; Nasution, Muhammad Syukri Albani; Nasution, Muhammad Irwan Padli
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1226

Abstract

This study investigates the effect of digital payment systems on the sales level of MSMEs in the Medan City Market Center using a qualitative phenomenological approach. The research focused on fashion-sector MSMEs that had been operating for more than three years and had experience using digital payments such as bank transfers, DANA, and OVO in their business activities. Data was obtained through observation and in-depth interviews with purposively selected informants. The results showed that the implementation of digital payment systems contributed to increased transaction convenience, expanded consumer access, and operational effectiveness, which generally had a positive impact on sales growth. However, obstacles were also identified, including limited digital literacy, consumer preference for cash payments, and MSME concerns about transaction security. This research emphasizes the importance of digitalization for MSMEs to adapt to the current of modern economic transformation, while also considering social, cultural, and technological readiness aspects in traditional market environments.
Co-Authors Adliya Muchni Muharrama Adly, M. Amar Aep Kusnawan, Aep Afendi, Hazrul Ahmad Kholil Ahmad Muhaisin B. Syarbaini Ahmad Tamami Akbar , Ali Akhyar Zein Ali Akbar Ali Hardana Alwy Akbar Amal Tuyadiah Ananda, Faisar Andiyanto, Sakti Andri Soemitra Annisa Sativa Arifin Fauzi Lubis Arisandy, Danil Putra Asmuni Asmuni Asyrofulmuttaqin, Asyrofulmuttaqin Atika Atika Azhari Akmal Tarigan Aziz Bagaskara Azmy, Azmy Azwir Azwir Baehaqi Batubara, Maryam Chanda Chansa Thelma Dhiauddin Tanjung Dinda Pratiwi Tarigan Fadhillah Lubis, Muhammad Arif Faisar Ananda Arfa, Faisar Ananda Ginting, Elvira Dewi Hafsah Hafsah Hafsah Hafsah Hakim, Muhammad Luqman El Harahap, Arifuddin Muda Harahap, Faisal Hamdani Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Haris Fadillah Hasan Matsum Hasan Matsum Hasanuddin Hasanuddin Hasbullah Ja'far Hasibuan, Hamka Husein Hasibuan, Mahlia Putri Hasibuan, Malkan Hasibuan, Reni Ria Armayani Hasnah Nasution Heldani, Shella Utari Hendra Harmain Hidayah, Widyatul Ihsan Ihsan Imam El Islamy Imam Yazid Imsar Ismail Effendi Nasution Ismail Marjuki Harahap Ismudin Ismudin Japakiya, Ismail Lutfi Julhaidir Purba Khadijah Binte Mahfuh, Siti Khalid Khalid M. Iqbal Maimunah Siagian Manurung, Sakinah Halim Margolang, Alifiah Marliyah Marliyah, Marliyah Maulana, Irsyad Meha, Nurmala Lutfi Mhd. Eko Nanda Siregar Mhd. Ulul Azmi Mhd. Yadi Harahap Muhammad Hakim Sitompul Muhammad Idris Nasution Muhammad Iqbal Nasution Muhammad Sya’ban Siregar Muhazir Muhazir, Muhazir Nasir, Ahmad Nasution, Jumanah Nasution, Muhammad Irwan Padli Nauval, Ahmad Zaky Nawir Yuslem Nur Ahmadi Bi Rahmani Nur Aisyah Nurbaiti Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhayati, Sucinta Tri Nuri Aslami Nurul Arif El Hakim OK Muhammad al fadli Pagar Pagar Panggabean, Nurul Huda Pirmansyah Nasution Purba, Julhaidir Purba, Sa’iful Husairi Putri, Andini Eka Putri, Ararya Nabilah Putri, Kennadem Kurnia Rahma, Nopita Rahmadani, Gema Rahmi Syahriza, Rahmi Ramadhan Syahmedi Ramadhan Syahmedi Siregar Ramadhana, Rizki Resha Khofila Riska Febrianti Aulia Ritonga, Mawaddah Humaira Roro Retno Wulan Sari Sahmiar Pulungan Sahmiar Pulungan, Sahmiar Sahnaz Kartika Siagian , Maimunah Sihite, Sontayati Sihotang, Mhd Rifani Siregar, Cai Siregar, Ramdhan Syahmedi Sugianto Syafran Arrazy Syafruddin Syam Syafruddin Syam Syah, Muhammad Farras Syahrial Arif Hutagalung Tanjung, Dhiauddin Telaumbanua, Ita Ayu Anggina Tuseno, Tuseno Tuti Anggraini Warohmah, Mawaddah Windari Wulan Dayu Wulan Dayu YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zikra, Alfiandi Zulfikar Abdul Aziz