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ANALYSIS OF SHARIAH BANKING PERFORMANCE IN REGIONAL DEVELOPMENT BANKS IN 2022-2023: SHARIA MAQASHID INDEX AND SUSTAINABLE FINANCE PERSPECTIVE Irsyad Maulana; Muhammad Syukri Albani Nasution; 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.
ANALYSIS OF THE INFLUENCE OF DIGITAL PAYMENT SYSTEMS ON THE SALES LEVEL OF MSMEs AT THE MEDAN CITY MARKET CENTER Mahlia Putri Hasibuan; Muhammad Syukri Albani Nasution; Muhammad Irwan Padli Nasution
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.
Analysis of the Implementation of the Principle of Honesty (Shiddiq) in Islamic Business Ethics in Herbal Business (Case Study of Harokah Herbal Shop Medan) Muhammad Fathi Farhat; Muhammad Syukri Albani Nasution; Muhammad Ikhsan Harahap
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.10053

Abstract

This study aims to analyze the implementation of the principle of honesty (shiddiq) in Islamic business ethics at Toko Harokah Herbal Medan and its implications for consumer trust and business sustainability. The study used a qualitative approach with a case study design. Informants consisted of 1 business owner, 3 senior agents (who had partnered for more than 2 years), and 5 loyal consumers (who had experienced the complaint-return process), selected through purposive sampling techniques. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the principle of shiddiq has been consistently implemented through product information transparency, price transparency and agency systems, responsible product quality management, and honest handling of consumer complaints. A distinguishing aspect found is that Toko Harokah Herbal demonstrates the 'cost of honesty': when the business honestly disclosed during a supply shortage that stock was limited, rather than losing customers, this action actually strengthened agent loyalty through increased trust. The implementation of honesty contributes to reducing information asymmetry, increasing consumer and business partner trust, and strengthening customer loyalty. This study concludes that the principle of shiddiq is not only a moral value in Islamic business ethics but also an effective business strategy in creating competitive advantage and sustainable business growth in sharia-based MSMEs.
Habituasi Eco-theology dan Green Economy Menuju Ekonomi Indonesia yang Inklusif di Era Bisnis Digital Wulan Dayu; Malkan Yahya Abdillah; Muhammad Syukri Albani Nasution
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.15973

Abstract

Perkembangan bisnis digital telah mempercepat aktivitas ekonomi di Indonesia, namun pada saat yang sama juga memperkuat pola konsumsi yang berkontribusi terhadap meningkatnya emisi karbon, pencemaran lingkungan, eksploitasi sumber daya alam, dan berbagai bentuk degradasi ekologis. Meskipun berbagai penelitian telah membahas green economy, eco-theology, maupun pembangunan berkelanjutan secara terpisah, masih terbatas kajian yang mengintegrasikan kedua konsep tersebut melalui pendekatan habituasi sosial sebagai strategi untuk mewujudkan ekonomi Indonesia yang inklusif di era bisnis digital. Penelitian ini bertujuan menganalisis peran habituasi eco-theology dan green economy dalam membangun sistem ekonomi yang lebih inklusif, berkelanjutan, dan berkeadilan sosial. Penelitian menggunakan metode kualitatif dengan pendekatan library research melalui analisis kritis terhadap jurnal ilmiah, buku, laporan penelitian, serta data statistik yang relevan. Hasil penelitian menunjukkan bahwa krisis lingkungan di Indonesia tidak hanya dipengaruhi oleh aktivitas industri dan eksploitasi sumber daya alam, tetapi juga oleh budaya konsumtif masyarakat yang semakin diperkuat oleh transformasi digital tanpa diimbangi kesadaran ekologis. Penelitian ini menawarkan model konseptual habituasi yang mengintegrasikan penguatan green economy, eco-theology, pemberdayaan ekonomi lokal dan UMKM berbasis digital, pembentukan budaya konsumsi berkelanjutan, penguatan edukasi lingkungan, integrasi nilai maqashid syariah, serta pengembangan industri halal inklusif sebagai strategi mewujudkan pembangunan ekonomi Indonesia yang lebih etis, ramah lingkungan, inklusif, dan berkelanjutan.
Strategic Integration of MICE Tourism for Enhancing Sharia Hotel Occupancy in Medan City Muhammad Arif Fadhillah Lubis; Muhammad Syukri Albani Nasution; Fauzi Arif Lubis
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i1.49310

Abstract

This study investigates how Sharia hotels in Medan, Indonesia, can optimize MICE (Meetings, Incentives, Conventions, and Exhibitions) tourism to increase occupancy rates. The issue arises from overreliance on government-related events and recent budget reductions, which have weakened performance and underscored the need for alternative marketing strategies. This research contributes novelty by proposing an integrative model that blends digital marketing, collaborative partnerships, and Islamic service values, which remain underexplored in hospitality studies. Employing a qualitative approach through interviews and secondary data, the study identifies five strategic directions: market diversification, enhancement of digital and hybrid meeting technologies, development of a collaborative MICE ecosystem, inclusive marketing education, and pursuit of regulatory support. The analysis is grounded in Social Identity Theory and the Resource-Based View, demonstrating how a strong Islamic service identity and effective resource utilization can strengthen competitiveness. Findings suggest that a holistic and adaptive integration of MICE tourism not only boosts occupancy but also expands customer segments while preserving Sharia compliance. The study concludes that moving beyond a government-centric model toward a diversified, digitally driven strategy is essential for the long-term sustainability of Sharia hotels in Indonesia.
Analisis Digitalisasi Sistem Informasi Akuntansi, Kompetensi Operator, dan Pengendalian Internal terhadap Akurasi Laporan Penjualan Tunai BBM SPBU 14.205.1135 Lubuk Pakam Haikal Dzikri Daulay; Muhammad Syukri Albani Nasution; Nur Ahmadi Bi Rahmani
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1569

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan digitalisasi sistem informasi akuntansi, kompetensi operator, dan pengendalian internal dalam meningkatkan akurasi laporan penjualan tunai BBM pada SPBU 14.205.1135 Lubuk Pakam. Latar belakang penelitian menunjukkan masih adanya ketidaksesuaian laporan penjualan, kesalahan input data, serta lemahnya verifikasi internal akibat penggunaan sistem semi-digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi sistem akuntansi telah membantu meningkatkan akurasi pencatatan transaksi, tetapi belum optimal karena masih adanya proses pencatatan manual. Kompetensi operator juga memengaruhi tingkat akurasi laporan karena pengetahuan teknologi dan akuntansi dasar masih terbatas. Pengendalian internal telah berjalan, namun membutuhkan penguatan terutama pada aspek verifikasi dan pemisahan tugas. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut saling berhubungan dalam mewujudkan laporan penjualan tunai BBM yang akurat dan andal.
Maqashid of Harmony Indonesian Style: From Tolerance to Love Muhammad Syukri Albani Nasution; Nurhayati Nurhayati; Ahmad Tamami Jakfar; Imam El Islamy
Jurnal Penelitian Medan Agama Vol 16, No 2 (2025): JULY-DECEMBER
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58836/jpma.v16i2.26890

Abstract

This study aims to formulate the concept of Maqasid of Harmony through a critical analysis of the Ministry of Religious Affairs' document Trilogy of Harmony, Volume II. The research begins with the critique that harmony in Indonesia is often reduced to mere tolerance or social etiquette, which, in a pluralistic society, may still conceal subtle forms of domination. By integrating philosophical inquiry with the framework of Maqasid al-Shari‘ah, this study explores how the paradigm of harmony can be shifted from passive tolerance toward relationships grounded in love and recognition. The findings reveal that a maqasid-oriented notion of harmony comprises three essential dimensions: human-human relations (hifẓ al-ummah), human-environment relations (hifẓ al-bi'ah), and spiritual relations with God. The novelty of this research lies in demonstrating that safeguarding diversity and the environment is an integral part of preserving religion (hifẓ al-din) and human life (hifẓ al-nafs), thereby positioning harmony as a normative bridge between revealed values and contemporary social realities.
STRATEGI PENINGKATAN KETAHANAN EKONOMI PEREMPUAN KEPALA KELUARGA MASA PEMULIHAN EKONOMI (STUDI KASUS SERIKAT PEKKA ASAHAN) Sakti Andiyanto; Muhammad Syukri Albani Nasution; Rahmi Syahriza
NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Vol 22 No 2 (2025)
Publisher : Research Institute and Community Engagement of UIN MADURA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/nuansa.v22i2.20864

Abstract

The purpose of this study was to obtain alternative strategies for family economic resilience in the PEKKA Asahan union, and reviewed with maqashid sharia. The method in this study used a qualitative approach with SWOT analysis and QSPM analysis. This study used questionnaires and interviews with 10 respondents divided into 5 SWOT respondents and 5 QSPM respondents. Based on the results of the IFE and EFE calculations, the position for the SWOT analysis can be determined, namely in quadrant I (positive - Positive), namely Aggressive Strategy. An aggressive strategy is a strategy that utilizes the internal strengths of the PEKKA Asahan Regency economic resilience program to seize existing external opportunities. This strategy is also known as the SO (Strengths-Opportunities) strategy. The QSPM matrix is ​​generated from the SWOT matrix contained in the SO strategy. Alternative strategies that are sorted from the highest total attractiveness value are the PEKKA Asahan union business group can utilize digital technology in product marketing, utilize the PEKKA union network to help create wider market potential opportunities, increase collaboration with international organizations and the government to support activities to increase family economic resilience and access to business capital. The role of women as heads of families has a very important contribution in increasing the economic resilience of families and is in line with the principles of maqashid sharia which include five main objectives, namely maintaining religion (hifdz al-din), reason (hifdz al-aql), soul (hifdz al-nafs), descendants (hifdz al-nasl), and property (hifdz al-mal).
Bureaucratic Contestation in the Resolution of Divorce Cases Among the Muslim Community in Langsa City, Aceh Muhazir Muhazir; Muhammad Syukri Albani Nasution; Arifuddin Muda Harahap
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol. 12 No. 1 (2025): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v12i1.11056

Abstract

The issue of divorce in Aceh is multifaceted, encompassing the interplay between customary law and the Sharia Court in resolving family disputes. While Indonesian national law governs divorce through formal judicial proceedings, many in Aceh opt for settling divorces through customary institutions aligned with Islamic values. This study aims to examine the role of these customary institutions in divorce resolution within Langsa City, Aceh, and to explore the factors influencing the community's choice of either customary law, the Sharia Court, or both. The research adopts a juridical-empirical approach with a legal pluralism framework, combining an analysis of formal legal structures with the practical legal realities in local communities. Data was collected through in-depth interviews with local residents, religious figures, and leaders of customary institutions in Langsa. The results reveal a clear tension between customary practices and the national legal system in divorce matters, with a significant portion of the population preferring customary procedures due to their accessibility and greater social acceptance. However, such customary decisions lack formal legal recognition, leading to uncertainty regarding the post-divorce rights of women and children. This study offers valuable insights into the evolving divorce practices in Aceh, shedding light on the intersection of customary law, Sharia law, and national legislation. It also suggests that greater integration of these legal systems is necessary to ensure a more just and transparent process for divorce resolution in the region.
IMPLICATIONS OF FORTUNE IN A HOUSEHOLD IN SURAH AT-TALAQ VERSES 2, 3, 5 AND 7 Ali Hardana Ali Hardana; Windari; Azhari Akmal Tarigan; Muhammad Syukri Albani Nasution
Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Vol. 7 No. 01 (2024): April
Publisher : Program Studi Komunikasi dan Penyiaran Islam Fakultas Dakwah Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/wasilatuna.v7i01.1345

Abstract

Pernikahan adalah institusi suci dalam agama Islam yang memiliki dampak mendalam pada kehidupan individu. Surah At-Talaq membahas aspek perceraian dalam Al-Qur'an. "Barang siapa bertakwa kepada Allah, niscaya Dia akan mengadakan baginya jalan keluar. Dan memberinya rezeki dari arah yang tidak disangka-sangkanya". Surah ini menekankan pentingnya perlakuan adil terhadap istri, terutama selama masa iddah. Suami diingatkan untuk tidak menyalahgunakan talak sebagai alat untuk menyakiti atau menzalimi istri. "Hendaklah orang yang mempunyai kelapangan memberikan nafkah menurut lapang rezekinya dan orang yang rezekinya sempit, hendaklah memberikan nafkah dari harta yang diberikan Allah kepadanya". Metode Penelitian menggunakan kualitatif deskriptif. Dan menggunakan analisis data keabsahan data, reduksi data dan triangulasi. Hasil penelitian misteri ekonomi dalam pernikahan sering kali berkaitan dengan bagaimana pasangan dapat mengelola perbedaan, komunikasi terbuka, dan kemampuan untuk bekerja sama dalam mencapai tujuan keuangan bersama. Komunikasi yang baik, keadilan, dan perencanaan yang matang dapat membantu menjawab sejumlah misteri dan mengatasi tantangan yang mungkin muncul dalam konteks ekonomi pernikahan.
Co-Authors Adliya Muchni Muharrama Aep Kusnawan Afendi, Hazrul Ahmad Kholil Ahmad Muhaisin B. Syarbaini Ahmad Syakir Ahmad Tamami Ahmad Tamami Jakfar Akbar , Ali Akhyar Zein Ali Akbar Ali Hardana Alwy Akbar Amal Tuyadiah Andiyanto, Sakti Andri Soemitra Annisa Sativa Anwar Sadat Aqli Nadzhari Rambe Arifin Fauzi Lubis Arifuddin Muda Harahap Arisandy, Danil Putra Asmuni Asmuni Asyrofulmuttaqin, Asyrofulmuttaqin Atika Azhari Akmal Tarigan Aziz Bagaskara Azmy, Azmy Azwir Azwir Baehaqi Bambang Lesmono Batubara, Maryam Budi Harianto Chanda Chansa Thelma Dhiauddin Tanjung Dinda Pratiwi Tarigan Faisar Ananda Faisar Ananda Arfa, Faisar Ananda Ginting, Elvira Dewi Ginting, Herminaria Br Hafsah Hafsah Hafsah Hafsah Haikal Dzikri Daulay Hakim, Muhammad Luqman El Hamka Husein Hasibuan Harahap, Faisal Hamdani Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Haris Fadillah Hasan Matsum Hasan Matsum Hasan Matsum Hasanuddin Hasanuddin Hasbullah Ja'far Hasibuan, Malkan Hasibuan, Reni Ria Armayani Hasnah Nasution Heldani, Shella Utari Hendra Harmain Hidayah, Widyatul Ihsan Ihsan Imam El Islamy Imam El Islamy Imam Yazid Imsar Imsar Irsyad Maulana Ismail Effendi Nasution Ismail Marjuki Harahap Ismudin Ismudin Japakiya, Ismail Lutfi Julhaidir Purba Khadijah Binte Mahfuh, Siti Khalid Khalid M. Amar Adly M. Iqbal Mahlia Putri Hasibuan Maimunah Siagian Malkan Yahya Abdillah Malkan Yahya Abdillah Manurung, Sakinah Halim Margolang, Alifiah Marliyah Marliyah, Marliyah Meha, Nurmala Lutfi Mhd. Eko Nanda Siregar Mhd. Ulul Azmi Mhd. Yadi Harahap Muhammad Arif Fadhillah Lubis Muhammad Fathi Farhat Muhammad Hakim Sitompul Muhammad Idris Nasution Muhammad Iqbal Nasution Muhammad Lathief Ilhamy Nasution Muhammad Sya’ban Siregar Muhammad Yuda Alfaruq Muhazir Muhazir Nasir, Ahmad Nasution, Jumanah Nasution, Muhammad Irwan Padli Nauval, Ahmad Zaky Nawir Yuslem Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Aisyah Nurbaiti Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhayati, Sucinta Tri Nuri Aslami Nurlaila Nurul Arif El Hakim OK Muhammad al fadli OK. Muhammad al fadli Pagar Pagar Panggabean, Nurul Huda Pirmansyah Nasution Purba, Julhaidir Purba, Sa’iful Husairi Putri, Andini Eka Putri, Ararya Nabilah Rahma, Nopita Rahmadani, Gema Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan Syahmedi Ramadhan Syahmedi Siregar Ramadhana, Rizki Resha Khofila Rian Dandi Pratama Riska Febrianti Aulia Ritonga, Mawaddah Humaira Roro Retno Wulan Rudy Rifalgi Sahmiar Pulungan Sahmiar Pulungan, Sahmiar Sahnaz Kartika Sakti Andiyanto Siagian , Maimunah Sihotang, Mhd Rifani Siregar, Cai Siregar, Ramdhan Syahmedi Sontayati Sihite Sugianto Syafran Arrazy Syafruddin Syam Syafruddin Syam Syah, Muhammad Farras Syahrial Arif Hutagalung Warohmah, Mawaddah Windari Windari Wulan Dayu Wulan Dayu Yabib Fikri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zikra, Alfiandi Zulfikar Abdul Aziz