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All Journal STRATEGIC MIQOT: Jurnal Ilmu-ilmu Keislaman Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam al-Uqud : Journal of Islamic Economics NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Penelitian Medan Agama Journal of Humanities and Social Studies Syarikat : Jurnal Rumpun Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Islamijah: Journal of Islamic Social Sciences JURNAL USM LAW REVIEW JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Education, Social Studies, And Management (IJESSM) Share: Jurnal Ekonomi dan Keuangan Islam International Journal Mathla'ul Anwar of Halal Issues Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JUMANTIK (Scientific Journal of Health research) JURIS (Jurnal Ilmiah Syariah) Journal of International Conference Proceedings Journal of Management, Economic and Accounting (JMEA) Jurnal Hibrul Ulama Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Pengabdian Kepada Masyarakat International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal AMMA : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pariwisata dan Perhotelan IIJSE Sharia Economic and Management Business Journal (SEMBJ) J-Mabisya Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Chuzaimah Batubara
Universitas Islam Negeri Sumatera Utara
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Analisis Strategi Peningkatan Pajak Daerah di Kabupaten Deli Serdang Dalam Perspektif Ekonomi Islam Batubara, Chuzaimah; Kamila, Kamila; Saragih, Al Manar
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12857

Abstract

This study aims to analyze the strategy of increasing local taxes in Deli Serdang Regency and how taxes are from an Islamic Economics perspective. This research is descriptive quantitative. The population in this study were all employees of the Regional Revenue Agency of Deli Serdang Regency. The sampling used was purposive sampling with the technique taken was saturated sampling. The analysis method used is Analytichal Hierarchy Process (AHP). The results of this study indicate that the global priority weight obtained the value of Human Resources Improvement of 0.537, the value of Improving the Supervision System of 0.208 and the value of Enforcement and Sanctioning of 0.254. The highest value / highest priority weight on the Alternative is Human Resources Improvement of 0.537, thus it can be concluded that the Priority Strategy for Increasing Regional Tax Revenue in Deli Serdang Regency is to increase human resources. Taxes in Islam are taken from the state to the people not based on their form but on the benefits and purpose of their implementation. According to Islam, there are three types of taxes, namely Jizyah (a tax imposed on non-Muslims in return for guarantees given by an Islamic state to them to protect their lives), Kharaj (a tax imposed on land obtained through force of arms), and Usyr ( trade taxes or customs duties).
STRATEGI OPTIMALISASI MASJID DALAM PEMBERDAYAAN EKONOMI KAUM DHUFA Ilfani, Ilfani; Batubara, Chuzaimah; Irham , Mawaddah
J-MABISYA Vol. 3 No. 1 (2022): J-Mabisya
Publisher : Program Studi Manajemen Bisnis Syariah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/j-mabisya.v3i1.885

Abstract

Strategi optimalisasi pemberdayaan ekonomi kaum dhuafa dimasjid menindak dapat perubahan kehidupan yang menengah kebawah menjadi menengah keatas yang tadinya tidak terpenuhi menjadi terpenuhi dengan optimal dan takmir berusaha menjadikan masjid untuk beribadah yang semestinya menjadi tempat ibadah yang nyaman, aman dan tentram, tetapi melalui strategi takmir masjid dapat bermanfaat bagi perekonomian masyarakat miskin. Tujuan penelitian ini adalah mengetahui 1) bagiamana strategi optimalisasi masjid dalam pemberdayaan ekonomi kaum dhuafa 2) fakor pendukung dari strategi optimalisasi pemberdayaan ekonomi kaum dhuafa 3) kendala yang dihadapi dari strategi optimalisasi masjid dalam pemberdayaan ekonomi kaum dhuafa.Penelitian ini menggunakan analisis SWOT dan menggunakan penelitian Kualitatif. Analisis SWOT merupakan pada logika yang dapat memaksimalkan kekuatan (Strenghts), kelemahan (Weaknesses), peluang (Opportunity), dan juga ancaman (Threats). Dalam penelitian kualitatif peneliti adalah instrumen kunci. Oleh karena itu penelitian ini menganalisis dengan observasi wawancara dan dokumentasi, mengkonstruksi obyek yang diteliti menjadi lebih jelas, dan Hasil penelitian ini menunjukan bagiamana peranan dan fungsi masjid umtuk memperdayakan ekonomi kaum dhuafa.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PDAM TIRTA SILAUPIASA Nadia Anggraini Ritonga; Chuzaimah Batubara; Rahmad Daim Harahap
Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Vol. 1 No. 1 (2023): Jurnal Sains, Ekonomi Dan Hukum (SAINMIKUM)
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan memiliki tujuan untuk dapat memaksimalkan laba. Untuk mendapatkan laba yang maksima harus dilakukan pengendalian biaya dengan membuat laporan pertanggungjawaban dari tiap unit bawah ke atas, sehingga manajer dapat mengambil keputusan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan Struktur Organisasi, Perencanaan/Anggaran, Pelaksanaan/Pengendalian dan Pelaporan dalam Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Perusahaan Daerah Air Minum (PDAM) Tirta Silaupiasa Asahan. Baik secara simultan maupun parsial. Penelitian ini mengunakan metode kasual dengan pendekatan kuantitatif. Teknik pengumpulan data dengan kuesioner, dan teknik sampling jenuh sebanyak 106 responden (pegawai PDAM Tirta Silaupiasa). Data dianalisis menggunakan metode regresi linear berganda. Pengujian dibantu Software SPSS 22.0. Hasil penelitian menunjukkan bahwa Struktur Organisasi, Perencanaan/Anggaran, Pelaksanaan/Pengendalian dan Pelaporan secara simultan maupun parsial berpengaruh positif dan signifikan terhadap Pengendalian Biaya.
Penghimpunan Dan Distribusi Zakat Penghasilan Serta Dampaknya Terhadap Kesejahteraan Ekonomi Keluarga Muslim Di Kota Binjai Pada Masa Pandemi Covid-19 Adelia Zahra Harahap; Chuzaimah Batubara; Rahmi Syahriza
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1422

Abstract

The world is being rocked by a major pandemic called the Covid-19 Pandemic. The increasing number of patients infected with the Covid-19 virus is becoming increasingly difficult to control. Until this research was written, there were 4.58 million positive confirmed cases of Covid-19 in Indonesia. Not only the government, but social institutions also contributed to the existing problems. One of these social institutions is BAZNAS. The Indonesian Ulema Council issued fatwa number 23 of 2020 concerning the use of zakat, infaq, and alms funds for post-pandemic handling of Covid-19. Income zakat is one type of zakat that has a big role. Therefore, this study aims to find out how Binjai City BAZNAS collects and distributes zakat income funds and determines its impact on the economic welfare of Muslim families. Using qualitative research methods, we can find out that the role of income zakat funds is very large in helping Muslim families in Binjai City.
Qualitative Analysis of Factors Affecting Taxpayer Compliance in Paying Income Tax Article 21 on PTPN IV Regional 1 Kebun Rantau Prapat Employees Hamdani, Hamdani; Batubara, Chuzaimah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.673

Abstract

This study aims to identify factors that influence employee compliance of PTPN IV Regional 1 Kebun Rantau Prapat in paying Income Tax (PPh) Article 21. The method used is descriptive qualitative research through observation and document study. The results of the study indicate that tax non-compliance is mainly caused by the lack of public understanding of their status as taxpayers and the obligation to pay taxes. Other factors that influence tax compliance include tax awareness and knowledge, socialization, sanctions, incentives, and tax audits. Increasing tax awareness can increase compliance, while lack of socialization and understanding of tax regulations has a negative impact. In addition, the implementation of appropriate tax incentives and strict supervision through sanctions and tax audits can also increase taxpayer compliance. Therefore, more intensive socialization and education efforts are needed as well as more effective tax policies to improve employee tax compliance. This study is expected to be a reference for policy makers in designing better strategies to increase state tax revenues.
Qualitative Analysis Of The Relationship Between Brand Awareness And Medan City Public Preferences For Momoyo Products Ekry Syahriwanda; Chuzaimah Batubara; Khairina Tambunan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7324

Abstract

The purpose of this study was to evaluate the level of brand awareness of Momoyo products among Medan City residents. This study measures consumer familiarity and memory of Momoyo products using four main indicators: top of mind, brand recall, brand recognition, and brand ignorance. A qualitative approach with descriptive methodology was used in this study. Data collection was conducted through semi-structured in-depth interviews and supported by documentation. The research subjects consisted of Medan City residents who were selected as informants. The data analysis process was carried out through several stages: data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that Momoyo products have achieved a satisfactory level of brand awareness among Medan City residents.
Determinants of Halal Meat Certification Behavior in Indonesia: A TPB Analysis Fuadi, Fuadi; Ramadhan, Muhammad; Batubara, Chuzaimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24759

Abstract

Despite being the country with the largest Muslim population globally, Indonesia faces challenges in implementing halal food supply regulations, particularly in the meat industry. This study aims to explore the factors influencing the decision of actors in the halal meat supply chain in Aceh, Indonesia, to obtain halal certification for their products. Data was collected through structured interviews with 150 participants involved in the halal meat supply chain. The data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study applied the Theory of Planned Behavior (TPB) alongside government regulations on halal food and compliance to predict certification behavior through the intention to certify. The findings suggest that attitude, subjective norms, perceived behavioral control, halal regulation, and compliance influence the intention to certify, which in turn affects the behavior of the actors. This study demonstrates that intention to certify acts as a mediating factor in the relationship between these variables and the behavior of actors within the halal meat industry. These findings have substantial implications for both the halal food industry and regulatory bodies seeking to enhance halal certification rates in Indonesia.========================================================================================================ABSTRAK - Determinan Perilaku Sertifikasi Daging Halal di Indonesia: Analisis Theory of Planned Behavior. Meskipun merupakan negara dengan populasi Muslim terbesar di dunia, Indonesia menghadapi tantangan dalam implementasi regulasi penyediaan makanan halal, khususnya di industri daging. Studi ini bertujuan untuk mengeksplorasi faktor-faktor yang mempengaruhi keputusan pelaku dalam rantai pasokan daging halal di Aceh, Indonesia, untuk mendapatkan sertifikasi halal untuk produk mereka. Data dikumpulkan melalui wawancara terstruktur dengan 150 partisipan yang terlibat dalam rantai pasokan daging halal. Data analisis dilakukan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS). Penelitian ini menggunakan Theory of Planned Behavior (TPB) bersama dengan peraturan pemerintah tentang makanan halal dan kepatuhan digunakan sebagai kerangka teoritis untuk memprediksi intensi pensertifikasian produk. Hasil kajian menunjukkan bahwa sikap, norma subjektif, persepsi kontrol perilaku, regulasi halal, dan kepatuhan mempengaruhi intensi untuk mensertifikasi, yang pada gilirannya mempengaruhi perilaku pelaku. Studi ini menyimpulkan bahwa intensi memediasi hubungan antara variabel-variabel tersebut dengan perilaku pelaku usaha di industri daging halal. Kajian ini mempunyai implikasi yang sangat signifikan bagi industri makanan halal dan badan regulasi dalam meningkatkan tingkat sertifikasi halal di Indonesia.
Sharia Compliance in Achieving Green Banking: The Role of Hifz Al-Din and Hifz Al-Bi’ah Syarvina, Wahyu; Batubara, Chuzaimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26986

Abstract

This study explores the integration of Islamic principles with environmentally sustainable practices in Islamic banking institutions, focusing specifically on two core elements of maqasid al-shariah: preserving faith (hifz al-din) and preserving the environment (hifz al-bi’ah). The central challenge addressed is the implementation of hifz al-bi’ah within Sharia-compliant financial systems. Employing a non-parametric qualitative approach through the Analytic Network Process (ANP), the study analyzes insights from nine informants representing Islamic banking practitioners, academics, and regulators. The findings reveal three key strategic pathways to strengthen Sharia Compliance in green banking: (1) enhancing human resource capacity, (2) optimizing the role of the Sharia Supervisory Board, and (3) fostering environmental awareness through certification mechanisms. The study underscores that Islamic banks implementing environmentally conscious HR practices benefit from reduced carbon footprints, improved financial performance, and higher employee retention, thereby contributing to both spiritual and ecological sustainability.========================================================================================================ABSTRAK - Kepatuhan Syariah dalam Mencapai Green Banking: Peran Hifz Al-Din Dan Hifz Al-Bi’ah. Penelitian ini mengeksplorasi integrasi prinsip-prinsip Islam dengan praktik berkelanjutan pada institusi perbankan syariah, dengan fokus pada dua elemen inti maqasid al-shariah, yaitu: memelihara agama (hifz al-din) dan memelihara lingkungan (hifz al-bi’ah). Tantangan utama terletak pada implementasi hifz al-bi’ah dalam sistem keuangan yang sesuai dengan syariah. Dengan pendekatan kualitatif non-parametrik melalui Analytic Network Process (ANP), penelitian ini menganalisis perspektif dari sembilan informan yang mewakili praktisi perbankan Syariah, akademisi, dan regulator. Temuan penelitian menunjukkan ada tiga strategi utama untuk memperkuat kepatuhan syariah dalam pencapaian green banking, yaitu: (1) peningkatan kapasitas sumber daya manusia, (2) optimalisasi peran Dewan Pengawas Syariah, dan (3) peningkatan kesadaran lingkungan melalui mekanisme sertifikasi. Studi ini menegaskan bahwa bank syariah yang menerapkan praktik manajemen SDM yang ramah lingkungan memperoleh manfaat lebih besar, termasuk pengurangan jejak karbon, peningkatan kinerja keuangan, dan retensi karyawan yang lebih tinggi, sehingga berkontribusi pada keberlanjutan spiritual dan ekologis. 
Ashabiyyah and poverty alleviation: Insights from Minang, Aceh, and Batak communities in North Sumatra Hasibuan, Mhd Zulkifli; Chuzaimah Batubara; Muhammad Arif
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p86-95

Abstract

This research explores multiple dimensions of poverty, highlighting key contributing factors such as economic conditions, inadequate wages, demographic influences, and limited market opportunities. A central finding reveals how Acehnese communities address poverty by developing micro, small, and medium enterprises (MSMEs) as productive economic units. Cultural approaches play a significant role, with different ethnic groups in Indonesia adopting distinct strategies: the Acehnese emphasize family-based support, the Minang prioritize cooperation, and Batak communities value wealth, lineage, and honor. The study underscores the importance of collaborative efforts between the government, society, and family networks in poverty alleviation, placing particular emphasis on familial economic support and mutual assistance.
ANALISIS MINAT MASYARAKAT TERHADAP PRODUK DIGITAL PEGADAIAN SYARIAH DALAM KEMUDAHAN BERTRANSAKSI DI PT. PEGADAIAN SYARIAH CPS ARIEF RAHMAN HAKIM Tari Nopita Pratiwi; Chuzaimah Batubara; Sri Ramadhani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.936

Abstract

Pegadaian Syariah CPS Arief Rahman Hakim is a sharia financial institution engaged in financial services and other services that have main products of pawn financing and micro financing. This study aims to determine the Strategy and Obstacles of PT Pegadaian Syariah CPS Arief Rahman Hakim in providing convenience for customers to transact, and to find out how the public responds and interests in digital pawn service products. The approach to this research is Qualitative descriptive, with data collection methods, namely: interviews as supporting using documentation studies in accordance with the problems discussed. The results of the study concluded that PT Pegadaian Syariah CPS Arief Rahman Hakim implemented a strategy to provide convenience for customers in transacting using digital pawn products. PT Pegadaian Syariah CPS Arief Rahman Hakim is also still lacking in socialization, causing many local people who do not know about the existence of the digital pawnshop sharia product. The obstacles faced by PT Pegadaian Syariah CPS Arief Rahman Hakim in increasing the number of customers using digital products are triggered by the application system which often errors, do not have smartphones and prefer to come directly to the outlet.
Co-Authors Adelia Zahra Harahap Adelika Adelika Agita Yurinda Hasibuan Agustina, Dewi Ahmad Fuadi Tanjung Ahmad Prayendi Dasopang Ainun Meryna Aulia Amaliyah Mutiara Amanda Alia Misara Ginting Anisyah Risky Nasution Arifin Fauzi Lubis Azhari Akmal Tarigan Canda Wulandari Cania, Ema Saswita Cut Wardina Afprilla Sapira Putri Desi Arni Syahfitri Early Ridho Kismawadi, Early Ridho Ekry Syahriwanda Fadhillah Insani Fadilah Aulia Frida Yanti Sirait Fuadi Fuadi Fuadi Hamdani Hamdani Hera Hazira Herdina Lubis Ika Darma Yuni Ika Safitri Ikhwan Abidin Ilfani, Ilfani Inayatul Widad Nasution Inayatul Widad Nasution Indah Pratiwi Indah Putri Maharaja Irham , Mawaddah Isnaini Harahap Juwita Putri Wulandari Kamila, Kamila Kamilah, Kamilah Khaira Fahzira Khairunnisa Sitompul Laura Oktarani Br Torong Lilis Pujiyanti Lisna R Lubis Luthfi Lisikmiko M. Ihsanul Fikri Manaf, Muhammad Firdaus Bin Abdul Marliyah Mhd Dimas Jayadi Mhd Zulkifli Hasibuan Miftahul Jannah Muhammad Arif Muhammad Daffa Raihan Muhammad Naufal Habibi Muhammad Ramadhan Muhammad Ramadhan Muller Tamba Mulyana Fitri Mustapa  Khamal  Rokan Nabila Nabila Nabila Prahaski Nabila Tasya Nurhafifah Manurung Nadia Anggraini Ritonga Nadia Nadia Nadiyah Mawaddah Nairah Al Zany Nasution, Annio Indah Lestari Nawir Yuslem Nining Mulyani Nugrhainy Hidayana Nur Ahmad Bi Rahmadi Nur, Melani Azzahra Nuraisyah Nuraisyah Nurhadiah Nurhadiah Nurhayati Nurhayati Nurlaila Hasibuan Nurul Wardani Fadhilah Lubis Nurwani Nasution Oktavia, Dian Novyta Pasarela, Husni Pradesyah, Riyan Rahma Fahmadina Lubis Rahmad Daim Harahap Rahmi Syahriza Rahmi Syahriza Raju Adha Raudhatul Ma’wa H Reni Ria Armayani Hasibuan Rizka Salsabila Sabrina Nasution Sakti Andiyanto Salsabila Mayla Sandi Pranata Saragih, Al Manar Sasmita, Riza Silviana Simatupang Siti Jubaidah Siti Marpuah Siti Marpuah, Siti Siti Nurcahayati Sonya Melinda Nasution Sovy Muti Ardianty Hasibuan Sri Ramadhani sri sudiarti Sri Wahyuni Ningsih Sukiati Sukiati Sukiman Sukiman Syahlaa Maulana Tambunan, Khairina Tari Nopita Pratiwi Tio Astir Aulia Matondang Tri Niswati Utami Wahyu Syarvina Widyatul Hidayah