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Akuntabilitas Pengelolaan Anggaran dalam Perspektif Maqashid Shariah pada Dinas Syariat Islam Kabupaten Pidie Jaya Ramadhana, Rizki; Albani Nasution, Muhammad Syukri; Batubara, Maryam
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 6(1), 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v6i1.7138

Abstract

Tujuan Untuk mengetahui pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya, Untuk mengetahui model akuntabilitas pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya. Penelitian ini merupakan penelitian dengan menggunakan pendekatan kualitatif deskriptif dengan menggunakan pendekatan studi kasus. Dalam penelitian ini digunakan studi dokumenter, wawancara, observasi . Adapun Hasil penelitian sebagai berikut, Secara keseluruhan pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya telah terkelola dengan baik melalui prinsip perencanaan, pengorganisasian, pelaksanaan dan pengendalian yang melibatkan seluruh pihak yang berkaitan dengan program-program yang dianggarkan oleh Dinas Syariat Islam Kabupaten Pidie Jaya. Setiap melakukan penyusunan program kerja Dinas Syariat Islam Kabupaten Pidie Jaya selalu mengikutsertakan masyarakat dalam menentukan program apa saja yang akan dilakukan oleh instansi. Model akuntabilitas anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya berfokus pada output dan outcome yang diperoleh, dimulai dari input yang berupa bukti-bukti transaksi keuangan maupun dokumentasi kegiatan yang selanjutnya diproses untuk menyusun laporan akuntabilitas. Proses akuntabilitas yang dilakukan dengan menyusun, mengklasifikasi, mengikhtisarkan, dan menyajikan bukti-bukti transaksi yang menjadi input dalam uraian laporan akuntabilitas. Output yang dihasilkan adalah Laporan Akuntabilitas yang disusun, dan Outcome yang dihasilkan adalah kinerja pelaksanaan anggaran sesuai dengan yang dialokasikan dan kepercayaan para stakeholder. Namun pada praktiknya terkadang terdapat kendala pada keterlambatan pelaporan pertanggungjawaban karena adanya dokumen yang tidak lengkap dari bidang-bidang atau dari para stakeholder yang lain. Secara umum akuntabilitas anggaran yang dilakukan oleh Dinas Syariat Islam Kabupaten Pidie Jaya telah memenuhi lima tujuan dalam konsep maqashid shariah yaitu hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, dan hifdz an-nasb. Hanya saja, Dinas Syariat Islam perlu melakukan evaluasi sebagai perbaikan ke depan dalam pengalokasian anggaran pada program-program atau kegiatan-kegiatan yang mempunyai urgensi lebih dibanding dengan program kegiatan lainnya.
The Level of Public Purchasing Power on the Decision to Purchase Halal Products in North Sumatra Harahap, Faisal Hamdani; Nasution, Muhammad Syukri Albani; Nurbaiti, Nurbaiti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4587

Abstract

Indonesia is a country with a very large market share for sharia economy-based products and services. The development of the halal product industry in Indonesia from year to year is increasingly significant. It cannot be denied that research related to halal products is always interesting to study and analyze more deeply, especially from the consumer's perspective. Therefore, this research aims to analyze how Income, Taste, and Price influence the Decision to Purchase Halal Products in North Sumatra Province with Interest as an Intervening Variable. This research is quantitative research with verification research methods. The sample taken was 100 Muslim participants who live in North Sumatra. provided that participants have purchased or are currently using halal products. This research has the results that Income, Taste, and Price partially influence interest in halal products in North Sumatra Province. Interest influences the decision to purchase halal products in North Sumatra Province. Income, tastes and prices both partially and simultaneously influence Halal Product Purchasing Decisions in North Sumatra Province with Interest as an Intervening Variable. Based on the analysis, it appears that the three factors, namely income, price, and people's tastes, have a significant impact on shaping consumer preferences. The relationship between income, product prices, and tastes creates complex dynamics that influence people's purchasing decisions for halal products.
The Strategic Role of Fatwa DSN-MUI in the Development of Islamic Banking in Indonesia: An Analysis of Banking Regulations and Products Based on the Provisions of Islamic Law Zikra, Alfiandi; Nasution, Muhammad Syukri Albani; Siregar, Ramadhan Syahmedi
JURNAL AKTA Vol 11, No 2 (2024): June 2024
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v11i2.36187

Abstract

This journal discusses the role of the Indonesian Ulema Council (MUI) and the birth of Bank Muamalat Indonesia (BMI) as the first step in the establishment of Islamic banks in Indonesia. Bank Muamalat became a pioneer, followed by other Islamic banks. The focus is on the DSN-MUI fatwa which has a strategic role in shaping Islamic banking regulations and products, especially related to the collection and distribution of funds. This research uses descriptive qualitative methods with secondary data from related journals and books. The DSN-MUI fatwa is an important guideline for Islamic financial institutions in Indonesia. The analysis reveals that DSN-MUI plays a central role in dealing with the problems of Islamic banking practices. The research presents the background of the birth of DSN-MUI, the method of fatwa determination, and various fatwa products covering banking products, capital markets, Islamic insurance, export/import, and others. There are 116 fatwas that help form the legal basis of Islamic banking in Indonesia. This study underlines the importance of synchronization between fatwa as theory and practice in the field, especially in the collection and distribution of Islamic banking funds.
Transformation of Islamic Law into a Political Historical Law Foundation Nasir, Ahmad; Nasution, Muhammad Syukri Albani; Siregar, Ramadhan Syahmedi
JURNAL AKTA Vol 11, No 2 (2024): June 2024
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v11i2.36232

Abstract

This research aims to analyze the transformation of Islamic law into the foundation of law formation in Indonesia from a historical and political perspective. By using the approaches of Neo-Receptie In Complexu Theory, Maqasid Shari'ah, Max Weber's Socio Legal, and Constructivist Ijtimai Theory, this research identifies the dynamics of political configuration between governments and their influence on the formalization of Islamic law in Indonesia. The main focus is on how Islamic sharia changes from symbolic to substantive in the national legal framework. The method used is qualitative analysis with a historical and political approach, integrating legal and social theories. Literature and document studies were also involved for an in-depth understanding of the topic. The results show that the formalization of Islamic sharia in Indonesia is strongly influenced by the changing political configuration throughout history, starting from the era of Islamic kingdoms, colonialism, to reform. The shift from symbolic to substantive Islam allowed for wider participation of Muslims in socio-political life, reflecting a shift towards inclusiveness without threatening diversity and national unity. The transformation of Islamic law into positive law in Indonesia is the result of a dynamic process influenced by historical and political contexts. Constructivist Ijtimai Theory, with its focus on inclusive dialog and community participation, provides a framework for understanding and promoting this transformation. The research suggests that to achieve substantive Islamic political goals, Islamic political activists should adopt an inclusive approach, utilizing all channels including the bureaucracy in voicing their political aspirations.
PENGUATAN MODERASI BERAGAMA PADA MASYARAKAT DESA MULTI AGAMA (Kegiatan Pengabdian kepada Masyarakat melalui KKN Kolaboratif Mandiri di Desa Sikeben, Kec. Sibolangit, Kab, Deli Serdang, Sumatera Utara) Kusnawan, Aep; Nasution, Muhammad Syukri Albani; Ritonga, Mawaddah Humaira; Heldani, Shella Utari; Syah, Muhammad Farras
Fajar: Media Komunikasi Dan Informasi Pengabdian Kepada Masyarakat Vol. 22 No. 2 (2022): Jurnal Fajar
Publisher : Center of Community Service (PPM), Institute for Research and Community Services (LP2M) UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jf.v22i2.28552

Abstract

Kehidupan di masyarakat multi agama dapat berpotensi teradinya konflik, bila tidak dikembangkan Moderasi dalam beragama. Hal itu seperti pernah teradi pada sejarah kelam Desa Sikeben, yang pernah mengalami konflik cukup serius di masa lalu. Namun berlatar pengalaman itu, masyarakat Desa Sikeben, menghendaki perbaikan dengan mengharapkan hidup yang harmonis. Artikel ini membahas mengenai keunikan keberagaman agama tersebut yang dianut oleh masyarakat di Desa Sikeben. Pada pengabdian ini digunakan metode PAR (Participation Action Reseach). Hasil pengabdian menunjukan bahwa masyarakat Desa Sikeben yang sebelumnya trauma pada konflik yang teradi di masa lalu, secara bertahap terjadi perubahan. Masyarakat Desa Sikeben dalam bersosialisasi saat salah satu warganya ditimpa kemalangan atau musibah, mereka menyediakan hal-hal yang diperlukan bagi warga yang sedang membutuhkan bantuan tanpa memandang perbedaan agama. Selain itu masyarakat Desa Sikeben ialah pemberian barang-barang atau benda-benda oleh warga non muslim kepada musholla Al-Ikhlas. Sikap tolong menolong yang tinggi dapat meningkatkan tingkat keharmonisan antar umat beragama serta dapat menumbuhkan sikap moderat dalam beragama pada diri masyarakat. Hal ini terbukti dengan terciptanya suasana harmonis dan timbulnya rasa terima kasih antar warga mewujudkan sikap saling menghormati satu sama lain. Pengabdian yang dilakukan memperkuat moderasi beragama, berhasil memperkuat rasa toleransi, dan kebersamaan diantara komponen masyarakat beragama di sana.
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.
Implementation of Integrated Marketing Communication in Enhancing the Competitiveness of the Cicil Emas Product Based on Maqashid Syariah at BSI KCP Medan AH. Nasution Putri, Kennadem Kurnia; Nasution, Muhammad Syukri Albani; Anggraini, Tuti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.646

Abstract

This study examines the implementation of Integrated Marketing Communication (IMC) in enhancing the competitiveness of the Cicil Emas (Gold Installment) product at Bank Syariah Indonesia (BSI) KCP Medan AH. Nasution, based on the values of maqashid syariah. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis to explore how IMC strategies support the bank’s efforts in promoting sharia-based products. The findings indicate that IMC plays a strategic role in strengthening BSI’s market position through the integration of advertising, public relations, literacy education, and digital marketing. The study also reveals that aligning IMC with maqashid syariah, particularly hifz al-maal (protection of wealth) and al-‘adl (justice), helps ensure that every marketing message reflects ethical and spiritual values. Despite challenges such as fluctuating gold prices and limited public literacy, the synergy between IMC and maqashid principles has enhanced customer trust and increased product participation. This research emphasizes that sharia-based IMC is not merely a marketing tool but a means of Islamic economic da’wah, fostering sustainable competitiveness grounded in transparency, justice, and blessings.  
Implementation of Integrated Marketing Communication in Enhancing the Competitiveness of the Cicil Emas Product Based on Maqashid Syariah at BSI KCP Medan AH. Nasution Putri, Kennadem Kurnia; Nasution, Muhammad Syukri Albani; Anggraini, Tuti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.646

Abstract

This study examines the implementation of Integrated Marketing Communication (IMC) in enhancing the competitiveness of the Cicil Emas (Gold Installment) product at Bank Syariah Indonesia (BSI) KCP Medan AH. Nasution, based on the values of maqashid syariah. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis to explore how IMC strategies support the bank’s efforts in promoting sharia-based products. The findings indicate that IMC plays a strategic role in strengthening BSI’s market position through the integration of advertising, public relations, literacy education, and digital marketing. The study also reveals that aligning IMC with maqashid syariah, particularly hifz al-maal (protection of wealth) and al-‘adl (justice), helps ensure that every marketing message reflects ethical and spiritual values. Despite challenges such as fluctuating gold prices and limited public literacy, the synergy between IMC and maqashid principles has enhanced customer trust and increased product participation. This research emphasizes that sharia-based IMC is not merely a marketing tool but a means of Islamic economic da’wah, fostering sustainable competitiveness grounded in transparency, justice, and blessings.  
Co-Authors Adliya Muchni Muharrama Aep Kusnawan, Aep Afendi, Hazrul Ahmad Kholil Ahmad Muhaisin B. Syarbaini Ahmad Tamami Akbar , Ali Ali Akbar Ali Hardana Alwy Akbar Amal Tuyadiah 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 Batubara, Maryam Chanda Chansa Thelma Chuzaimah Batubara Dhiauddin Tanjung 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, Mahlia Putri Hasibuan, Malkan Hasibuan, Reni Ria Armayani Hasnah Nasution Heldani, Shella Utari Hendra Harmain Herlina Herlina 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 Muhazir Muhazir, Muhazir Mukhlis Mukhlis Nasir, Ahmad Nasution, Jumanah Nasution, Muhammad Irwan Padli Nauval, Ahmad Zaky 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 Sihotang, Mhd Rifani Siregar, Cai Siregar, Ramdhan Syahmedi Sugianto Syafran Arrazy Syafruddin Syam Syafruddin Syam Syah, Muhammad Farras Syahrial Arif Hutagalung Tanjung, Dhiauddin Tarigan, Dinda Pratiwi 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