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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) JUMANTIK (Scientific Journal of Health research) JURIS (Jurnal Ilmiah Syariah) Journal Research of Economics and Bussiness 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 Amkop Management Accounting Review (AMAR) 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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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.
The Impact Of Village Funds On Enhanching Welfare Of North Maluku Communities Using Falah Approach Batubara, Chuzaimah; Harahap, Isnaini; Marpuah, Siti
IKONOMIKA Vol 5, No 2 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.6985

Abstract

The village fund is the government's effort to reduce poverty in villages in Indonesia, including in North Maluku. From the perspective of development funding, village funds play a major role in improving the quality of villages in North Maluku. But in fact, the poverty rate in North Maluku has actually increased. Based on these facts, this paper seeks to explain how the effectiveness of village funds is to reduce poverty and improve community welfare. To answer this problem, a qualitative research approach was carried out by the method of collecting in-depth interview data and focus group discussions with the village head, BPD and village communities.By conducting in-depth interviews and focus group discussions, this study found that village funds in Beringin Jaya and Akeguraci Villages in Tidore Kepulauan District and Ake Jailolo Village and Bobane Village, West Halmahera District, North Maluku, were able to improve the status of villages from disadvantaged to developing villages, but these changes are not followed by an increase in welfare (Falah). This is because village fund programs are more focused on infrastructure development but have not been able to meet economic and social aspects of life, such as providing life skills, enhancing harmony, and independence. The main problem is that human resources are still low both in terms of education level and quality of expertise so that village funds are managed as is.This study recommends that village funds are effective in reducing poverty, the village government needs to prepare a village development blueprint (renstra) in the next 5 years with clear indicators based on village achievements and the amount of village funds received. Village governments also need to send village fund managers to attend training on planning and reportingvillage financialKeywords: village funds, index, empowerment, Falah, North Maluku
IMPLIKASI SERTIFIKASI HALAL TERHADAP DAYA JUAL DAGING: Studi Kasus Pada Penjual Daging di Pasar Palapa, Brayan Cania, Ema Saswita; Batubara, Chuzaimah
International Journal Mathla’ul Anwar of Halal Issues Vol. 4 No. 2 (2024)
Publisher : Universitas Mathla’ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/ijma.202442.112

Abstract

This study examines the implications of halal certification on the sales of meat in Palapa Market, Brayan, using a phenomenological approach and data triangulation. The findings indicate that halal certification significantly enhances consumer trust and boosts sales, with an observed increase of up to 20% in some vendors after certification. Consumer surveys reveal that 80% of respondents prefer buying meat from certified vendors, aligning with previous research indicating that halal certification is associated with higher perceived quality and safety. However, the study also identifies challenges in obtaining certification, particularly the high costs and complex procedures, which pose significant barriers for small-scale vendors. To address these issues, government intervention and supportive policies are essential, including subsidies and streamlined certification processes. Overall, halal certification not only meets consumer demands and improves market competitiveness but also contributes significantly to economic growth in the halal food sector.
Co-Authors A. Chalil Gibran 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 Dian Novyta Oktavia 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 Juliana Nasution 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 Nurwani Nasution 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 Sari Wildani Guci Guci Sasmita, Riza Silviana Simatupang Siti Jubaidah Siti Marpuah Siti Marpuah, Siti Siti Nurcahayati Sonya Melinda Nasution Sovy Muti Ardianty Hasibuan Sri Sudiarti Sri Wahyuni Ningsih Sukiati Sukiati Sukiman Sukiman Syahlaa Maulana Tambunan, Khairina Tio Astir Aulia Matondang Utami, Tri Niswati Wahyu Syarvina Widyatul Hidayah