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Penguatan Gerakan ‘Aisyiyah Untuk Pencerahan Perempuan Berkemajuan Melalui Praksis Gerakan Al-Ma’un Pada Pimpinan Wilayah ‘Aisyiyah Sumatera Utara Siti Mujiatun; Mavianti Mavianti
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): Jurnal Ihsan (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v2i1.5154

Abstract

Landasan pokok pergerakan Muhammadiyah salah satunya adalah kekuatan teologis surat al-Ma’un yang diajarkan oleh Ahmad Dahlan, Pendiri Muhammadiyah. Ahmad Dahlan menafsirkan Al-Ma’un kedalam tiga kegiatan utama, yaitu: pendidikan, kesehatan dan penyantunan orang miskin juga melakukan transformasi pemahaman keagamaan dari sekadar doktrin-doktrin sakral dan “kurang berbunyi” secara sosial menjadi kerjasama atau koperasi untuk pembebasan manusia. Di era modern saat ini perlu kembali dihidupkan spirit al-ma'un ini, apalagi dalam kondisi kehidupan yang penuh dengan ketidakadilan sosial. Pembahasan ini lebih memfokuskan bagaimana pesan-pesan yang ingin disampaikan Kyai Ahmad Dahlan dalam tafsirnya terkait surat al-ma'un ini. Selain itu, dikaji juga implementasi nilai surat al-Ma’un ini dalam kehidupan warga Muhammadiyah. Harapannya adalah ‘Aisyiyah sebagai salah satu ortom Muhammadiyah mampu menerapkan spirit dan pesan sosial dari surah al-Ma’un dalam kehidupan sehari-hari.
PERAN PEMERINTAH TENTANG PENGEMBANGAN PEREKONOMIAN DALAM PERSPEKTIF SISTEM EKONOMI KAPITALIS, SOSIALIS DAN ISLAM siti Mujiatun
Journal Analytica Islamica Analytica Islamica | Vol. 3 | No. 1 | 2014
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.622 KB)

Abstract

Ekonomi mempunyai peranan yang sangat urgen dalam kehidupan umat manusia. Dalam pengembangannya dapat dilakukan dengan berbagai cara atau sistem. Sampai dewasa ini ada tiga sistem pengembangan ekonomi yaitu kapitalis/ liberal, sosialis dan Islam. Inilah permasalah yang akan dibahas dalam karya ilmiah ini. Pendekatan yang digunakan adalah deskrip analitik terhadap ketiga sistem dimaksud dengan melihat bagaimana peran pihak pemerintah dalam pengembangannya. Sebagai kesimpulan dari uraian ini, dapat dinyatakan bahwa kapitalisme adalah satu sistem sosial yang berbasiskan pada pengakuan atas hak-hak individu. Termasuk di dalamnya hak milik, di mana semua pemilikan adalah milik privat. Dengan kata lain; Kapitalisme, merupakan sistem perekonomian yang memberikan wewenang penuh kepada Capital atau pemodal  dengan segala jenisnya. Termasuk di dalamnya barang-barang yang digunakan dalam produksi barang lainnya. Pihak pemerintah atau negara tidak boleh ikut campur tangan dalam pengembangan ekonomi. Pemerintah hanya berhak membuat regulasi tentang kewajiban membayar pajak kepada para pengembang ekonomi.  Hasil pajak itulah yang akan digunakan untuk kepentingan negara terutama dalam menjalankan kewajibannya terhadap kesejahteraan rakyatnya.Sosialis adalah suatu sistem perekonomian atau kegiatan ekonomi yang memberikan kebebasan cukup besar kepada setiap orang, tetapi campur tangan pemerintah sangat dominan. Dalam sistem Sosialis, semua Bidang usaha dimiliki  dan diproduksi oleh Negara. Tidak terciptanya market (pasar) dan tidak terjadinya supply dan demand, karena Negara yang menyediakan semua kebutuhan rakyatnya secara merata. Perumusan  masalah dan keputusan di tangani langsung oleh negara. Selanjutnya, sistem ekonomi Islam adalah sekumpulan dasar-dasar umum ekonomi yang di simpulkan dari Al-Qur’an dan sunnah, dan merupakan bangunan perekonomian yang didirikan atas landasan dasar-dasar tersebut yang sesuai dengan kondisi objektif yang ada.  Islam mengakui kemerdekaan individu, tetapi Islam tidak memberikan kebebasan mutlak pada kekuatan pasar. Kekuatan pasar yang bebas tidak dengan sendirinya menghasilkan kondisi ekonomi pasar yang adil. Mekanisme pasar yang bebas tidak bisa menghentikan spekulasi harga, mencegah eksploitasi dan tidak menolong mereka yang lemah, baik konsumen maupun pedagang kecil. Oleh karena itu, negara harus berperan secara aktif. Peranan positif negara ini tidak dapat disamakan dengan apa yang dikenal dengan intervensi dalam terminologi kapitalis. Dengan kata lain, menurut Islam peranan negara sangat penting terutama dalam mengendalikan harga pasar. Masyarakat boleh menentukan harga pasar tetapi tidak bebas. Jika kebebasan itu lalu menimbulkan kerusakan atau kesulitan bagi masyarakat, maka pemerintah mempunyai hak untuk menertibkannya.
ANALISIS PELAKSANAAN ZAKAT PROFESI: UPAYA PENGENTASAN KEMISKINAN DI KOTA MEDAN Siti Mujiatun
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. 1 | No. 1 | 2016
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.935 KB) | DOI: 10.30821/ajei.v1i1.362

Abstract

The public and private institutions of Medan, Bank Sumut, PT Telkom and UMSU implement the Zakat based on the Leader’s Policy. The research method using descriptive qualitative, interviews, documentation, observation. The results showed the Zakat Profession is done by deducted 2.5% of monthly salarySOP; 1) Decision Letter from Management, 2). Socialization, 3). 2.5% per monthly, 4), Mustahiq, 5). Evaluation. The obstacles; 1). lack of professional, 2), Muzaki is less trustful, 3). Direct distribution of alms to the recipients. 4). Lack of trust to the Institute. (5). No punishment refuse alms collection. 6). Lack of socialization 7). Paper-based, instead of IT management, 8). Khilafiyah, 9). No regulation of the profession Zakat, Recommendation; 1). All institutions of Medan should collect profession alms and distribute it productively. 2) Government and DPRD of Medan should formulate and issue local regulation on profession alms.
Pemanfaatan LRTMJ (Limbah Rumah Tangga Minyak Jelantah) Melalui Kepul Online di Aisyiyah Ranting Pasar VII Tembung Rahmayati; Siti Mujiatun; Maya Sari
Jurnal SOLMA Vol. 10 No. 3 (2021)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v10i3.7257

Abstract

Background: Penggunaan minyak jelantah lebih dari dua kali tidak baik bagi kesehatan manusia, sehingga diperlukan edukasi dan sosialisasi kepada masyarakat agar tidak mengkonsumsi sisa pakai penggorengan lebih dari dua kali karena perlu diketahui bahwa ketika minyak terjadi proses oksidasi maka minyak tersebut dapat menjadi radikal bebas dan senyawa berbahaya, dimana dapat memberikan pengaruh saat di konsumsi karena memberikan dampak kepada kesehatan secara cepat maupun lambat dirasakan bagi tubuh. Tujuan PKM ini diharapkan memberikan transfer knowledge untuk tidak menggunakan minyak jelantah, tidak hanya itu saja, para peserta yaitu Ranting Aisyiyah Pasar VII Tembung diberikan pemahaman limbah minyak jelantah dapat didistribusikan kepada perusahaan start-up yaitu Kepul Online. Metode: Identifikasi permasalahan melalui wawancara kepada ibu-ibu rumah tangga agar diketahui bahwa minyak jelantah sebagai limbah dan selanjutnya memberikan edukasi kepada para peserta tentang limbah tersebut dari narasumber dengan capaian agar para peserta tidak lagi menggunakan limbah minyak jelantah, kemudian memberikan transfer knowledge kepada lingkungan para peserta dan pengumpulan limbah minyak jelantah pada Kepul Online. Hasil: Bahwa minyak jelantah dapat didistribusikan kepada Kepul Online sebagai perusahaan yang peduli pada lingkungan sehingga minyak jelantah bernilai ekonomis. Kesimpulan: Para peserta terbuka wawasannya karena sudah memperoleh informasi dan pemahaman dari narasumber dan diuraikan tentang pengumpulan minyak jelantah menjadi peluang bekerja sama dengan Kepul Online dalam hal pemanfaatan nilai ekonomis dari limbah minyak jelantah.
Pengembangan Model Penyaluran Kredit Bagi UKM Untuk Mengantisipasi Perkembangan Lembaga Keuangan Informal : (Studi Kasus : Pada UKM di Kabupaten Deli Serdang) Siti Mujiatun; Julita Julita; Rahmayati Rahmayati; Edisah Putra Nainggolan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1016

Abstract

The classic problem that cannot be denied and that continues to plague some Small and Medium Enterprises (SMEs), is the problem of capital, which results in not achieving the expected goals. Some SMEs that can meet the requirements can use banking services (banks) to meet their business capital needs and not a few SMEs also use informal financial institutions, which in this case are loan sharks for their business capital, although we know the interest expense set is relatively higher than Banks, because the procedures and requirements are easy, some SMEs use informal financial institutions or loan shark services. This study aims to provide input and develop the most relevant credit distribution model that can help some SMEs in fulfilling their business capital in Deli Serdang Regency, and it is hoped that in the future the government and other stakeholders will have to focus on solving these problems. However, the SME sector is one of the supporters of economic growth in an area, especially in Deli Serdang Regency. This study uses the Research and Development (R&D) method. Data collection techniques generally use field studies with the distribution of research instruments (questionnaires) to the sample, in this case, SMEs in Deli Serdang Regency. Data analysis The research instruments that have been collected will be analyzed using descriptive analysis methods. Of the 70 entrepreneurs who became respondents, only 10.9% believed that the capital they had was sufficient to develop their business, 64.6% said they still needed injections even though they already owned them and 24.6% even stated that capital injections were a very urgent need for survival his efforts.
INTERNAL CONTROL IN CASH CONTROL DURING THE NEW NORMAL AT BPRS AL WASLIYAH MEDAN Siti Mujiatun; Afif Badawi; Windy Anggrainy Siregar; Rahmayati Rahmayati
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The aim is for internal control in cash control during the new normal period at BPRS Al Wasliyah in accordance with the components of internal control (internal control) in the new normal era which is carried out strictly. according to the theory of the Committee of Sponsoring Organizations (COSO). The problem studied in this study is whether the role of internal control in cash control with internal control components is in accordance with the theory of the Committee of Sponsoring Organizations (COSO). This research is a source triangulation test with a qualitative descriptive approach. The research subjects were employees of BPRS AL WASHLIYAH Medan . The data collection technique used was a focused interview where the researcher asked the informants regarding things that had been prepared beforehand. Analysis of the data used is by using data obtained from interviews, observation and documentation, by collecting, describing, and forming it in a pattern. The results obtained by Internal control in cash control during the new normal period at BPRS Al Wasliyah Medan are in accordance with the components of internal control according to COSO theory, which components are the control environment, risk assessment, control, information and communication activities and monitoringKeywords: Internal Control, New Normal, Cash Control
EFFECT OF PROFITABILITY AND ASSET STRUCTURE ON CAPITAL STRUCTURE (IN SHARIA BASED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2016-2019 PERIOD) Siti Mujiatun; Rahmayati Rahmayati; Dwita Ferina
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.499 KB)

Abstract

The capital structure describes the company's permanent financing consisting of long-term debt and equity. Capital structure decisions are influenced by profitability and other variables. In this study, the authors tested the variables that affect the capital structure including profitability and asset structure. The type of data in this study was quantitative. The data analysis technique in this study uses multiple linear regression analysis equations. In this study, the dependent variable is capital structure and the independent variable is profitability and asset structure. The results indicate that profitability and asset structure have a positive and significant effect on capital structure of 9,542 with a significance value of 0,000 in sharia-based manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 - 2019. Partially, the two independent variables have a significant effect on Structure Capital (DER) is 3.338 with a significance of 0.001 and a positive ? value of 0.321 together on Capital Structure and Asset Structure has a positive and significant effect on Capital Structure (DER) of 2.723 with a significance value of 0.008 and a positive ? value of 0.262 in Sharia-based manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 - 2019.Keywords: Capital Structure, Profitability, Asset Structure.
Influences Of Collective Action And Communication On Welfare Of Muhammadiyah Members (A Case Study Of Muhammadiyah Charity Institutions Leaders In Medan) Salman Nasution; Siti Mujiatun
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.918 KB)

Abstract

This paper aims to study the welfare of Muhammadiyah members in Medan, focusing specifically on its charity institutions leaders. Collective Action and communication as social capital that owned by Muhammadiyah to improve the organization. Using the quantitative method of path analysis, this paper examined the relationship between collective action and communication with welfare among these leaders. Data were collected through questionnaires. The analysis showed that collective action and communication were correlated with welfare, as p = 0.00 0.05 and r2 = 81.6%.
Analysis Strategy Financing Payment Problems In The System Murabahah: A Case Study Bmt Kube Bandar Setia Sejahtera 001 Percut Sei Tuan Siti Mujiatun; Hafidz Hafidz
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.205 KB)

Abstract

Bank Indonesia as the central bank and banking supervisor in Indonesia has determined the size of the assessment of the well-grounded of banks. One of the qualifications of BI is that banks with problematic payments must not exceed 5% ( Jurnal JEST,Vol.1;2014). Preliminary data obtained in the field indicate that problematic payments at BMT KUBE Sejahtera 001 Bandar Setia are more than 10%, and this is a matter of research that must be carried out. This research is a qualitative study using three data sources; literature, interviews and observations. The results of the study were obtained that (1). The factors that cause problematic payments at BMT KUBE Sejahtera 001 Bandar Setia are (a) Weak purchasing power (60%); (b) Number of similar trade competition (30%); (c) The customer changed address and did not report to BMT KUBE Sejahtera 001 Bandar Setia (10%). (2). The strategies were implemented by BMT KUBE Sejahtera 001 Bandar Setia in handling problem payments on murabahah financing were: (a). Providing warning letters to BMT members who experience problem payments. (b). BMT KUBE Sejahtera 001 Bandar Setia made a visit to the homes of BMT members who experienced problematic payments to see the objective conditions of the members and the business being run. (c). BMT KUBE Sejahtera 001 Bandar Setia asked directly about the business development of BMT members who experienced problems in repaying loans. (d). BMT KUBE Sejahtera 001 Bandar Setia reschedules problem financing.
The Influence of Income, Health Services and Social Services on Employee Welfare at Universitas Muhammadiyah Sumatera Utara in the Covid-19 Pandemic Situation Salman Nasution; Siti Mujiatun; Mutiah Khaira
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 1 (2022): JUNI 2022
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i1.4670

Abstract

The purpose of this study is to determine the effect on income, health services and social services of employees at the Universitas Muhammadiyah Sumatera Utara or abbreviated UMSU. In the COVID-19 pandemic situation, many socio-economic impacts occurred on companies in the world, including at the UMSU as a higher education institution. This study uses primary and secondary data with quantitative descriptive analysis methods. This study took 12 respondents as samples from employees at UMSU by taking samples at the UMSU Administration Bureau. The results of the study concluded that income had a positive but not significant effect on welfare. Health services have a positive effect on welfare, while social services have a positive and significant effect on income. This research proves that the leadership of UMSU, in this case the Chancellor of UMSU, is very interested in maintaining the economy and employee immunity during the Covid 19 period which is currently engulfing the world.