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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JISTech (Journal of Islamic Science and Technology) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Sharia Business Management AJCD International Journal of Islamic Business Management
Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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ANALYSIS OF THE USE OF SHARIA FINTECH REVIEWED FROM MAQASID SYARIAH IN STAI JAM'IYAH MAHMUDIYAH LANGKAT STUDENTS Cita Ayni Putri Silalahi; Alistraja Dison Silalahi; Khairani Sakdiah; Dalmi Iskandar Sultani; Safira Khoirunnisa
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to assess the level of understanding and use of Islamic fintech among students at STAI Jam'iyah Mahmudiyah Langkat using the perspective of maqasid sharia. The research approach used was descriptive qualitative, with data obtained through observation, interviews, and documentation. The results showed that 70% of students understood the differences between Islamic and conventional fintech, particularly in terms of avoiding usury and implementing Islamic principles. However, 30% still preferred conventional fintech due to convenience. Furthermore, approximately 80% of students used Islamic fintech services such as OVO Syariah and Dana Syariah to meet various financial needs. From the perspective of maqasid sharia, the existence of Islamic fintech contributes to safeguarding religion, life, intellect, lineage, and wealth through a halal, secure, and transparent financial system. Based on these findings, this study recommends improving education and developing technological innovations to increase interest in Islamic fintech and strengthen the application of Islamic values in the modern economic system
RESPONSE AND STRATEGY FOR HANDLING FLASH FLOODS AND LANDSLIDES IN BENER MERIAH AND TAKENGON: A CASE STUDY OF AID FROM THE IAEB Muammar Khaddafi; Chalirafi; Hendra Harmain; Mohd Idris Dalimunthe; Alistraja Dison Silalahi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i3.4925

Abstract

This study aims to understand the responses, strategies, constraints, and roles of communities in managing flash floods and landslides in Bener Meriah and Takengon Regencies. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participant observation, and secondary documents. Analysis was conducted thematically to identify patterns, themes, and meanings of disaster management practices in the field. The results show that this disaster caused multidimensional impacts, including loss of life, mass displacement, and damage to critical infrastructure. The IAEB and related institutions implemented a priority needs-based strategy, cross-institutional collaboration, utilization of GIS technology, and social and infrastructure rehabilitation. The main constraints included limited access, resources, coordination, and the psychosocial conditions of the affected communities. Synergy between the IAEB and local communities through community-based emergency response groups proved effective in accelerating recovery and reducing disaster risk. This study emphasizes the importance of an integrated, participatory, and needs-based approach in increasing regional resilience to disasters.
GENDER-BASED TAX COMPLIANCE IN THE DIGITAL ECOSYSTEM Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; M. Bayu Trianto; Narong Hassanee
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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This study aims to find and analyze the influence of service quality and attitudes experienced by MSME taxpayers on tax compliance decision-making behavior, with intention as a mediator and tax literacy as a moderating variable. This study provides a detailed analysis of the problem studied and validation of the analysis of decision-making to comply with tax obligations, based on a survey of 216 MSMEs in North Sumatra. This study is a quantitative study with a causal nature. The data analysis technique uses statistical analysis based on partial least squares (PLS). The results of the study found that service quality, attitude, and financial literacy influence taxpayer intention and compliance; Intention influences tax compliance; Intention mediates the relationship between service quality, taxpayer attitude, and tax literacy on tax compliance; Tax literacy is unable to moderate the relationship between service quality, taxpayer attitude, and taxpayer intention.
Co-Authors aliamin aliamin Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Hrp Arie Pratania Putri Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Caroline Pangestu Chalirafi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalmi Iskandar Sultani Dedy Juliandri Panjaitan Elvita Hirani EM Yusuf Iis Erlina Erlina Firmansyah Firmansyah Gunawan, Rahmad Habibie, Dian Hendra Harmain Indra Fauzi Kevin Kevin Khairani Sakdiah Leni Handayani Lili Fizriah, Henny Andriyani Wirananda Lilis Maryasih, Lilis Lukman Al Hakim M. Bayu Trianto M. Khairil Amar Lubis M.Ali Musri S M.Rizaldi Wibowo Madyunus Salayan Mariam Setapa Marioga Marioga Mohd Idris Dalimunthe Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Dimas Alfahri Mulyono, Hardi Narong Hassanee Nazariyah Lubis Noh Aisyah Mohd Ali Nuhri Khairani Nurhadika Nurlaila Ok A Maulana Ibrahim Ova Novi Irama Ovami, Debbi Chyntia Pasaribu, Aria Masdiana Pioner Pelawi Putri Cindi Claudia Putri Cindi Claudia Rahmania Nasution Rangga Pangestu Ratna Sari Dewi Ricky Andi Syahputra Rico Nur Ilham Risdiana Siregar Riska Ananda Putri Rizqy Fadhlina Putri Rukmini Safira Khoirunnisa shara, yuni Shita Tiara Siti Aminah Hasibuan Slyvia Valencia Sri Wahyuni Sri Wardany Sri Wardany Suwianto Suwianto Syahputra, Ricky Andi Tanti Rahayu Tismazammi Mustafa Ummi Kalsum Nasution Vivi Nadila Wina Sasmita Harahap Yusmalinda Zihan Pazzira