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ANALISIS STRATEGI IMPLEMENTASI CORPORATE CULTURE BANK SUMUT CABANG SYARIAH SIBOLGA PADA MASA PANDEMI COVID-19 DALAM PERSPEKTIF ISLAM Ummi Kalsum; Muhammad Ramadhan; Nurul Jannah
EKSYA : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2021): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.165 KB)

Abstract

In general, Corporate Culture is an opportunity to expand or form human resources with changes in attitudes and behavior such as beliefs, values, and norms that characterize the company which is followed by company members and is expected to align themselves with emerging and future obstacles. At Bank Sumut, the Sibolga Syariah Branch, there is a corporate culture with the BEST corporate values, vision, mission, and company motto based on an Islamic perspective. However, during this COVID-19 pandemic, there are several company values ​​that are less effective in their implementation as usual, namely Energetic, Friendly, High Integrity, and Safe. This study aims to identify the principles of corporate culture, corporate culture in an Islamic perspective, and strategies for implementing corporate culture during the COVID-19 pandemic at Bank Sumut Syariah Branch Sibolga. In this study, the researcher used a descriptive qualitative study technique. Data collection methods are using observation, interviews, and documentation. The results of the study conclude that the principle of corporate culture at Bank Sumut Syariah Branch Sibolga Sibolga is the first company values ​​which are abbreviated as BEST, vision, mission, and company motto. Second, the corporate culture at Bank Sumut Syariah Branch Sibolga is based on an Islamic perspective. Third, to overcome problems with several company values ​​that experienced obstacles during the covid-19 pandemic, the company made a design for the application of Bank Sumut Syariah Sibolga corporate culture during the covid-19 pandemic
TRANSFORMING HALAL BUSINESS MANAGEMENT THROUGH DIGITAL INNOVATION AND SPIRITUAL ENTREPRENEURSHIP Muhammad Umar Maya Putra; Zuhrinal M Nawawi; Muhammad Ramadhan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4291

Abstract

Halal business management (HBM) today transcends the boundaries of mere Shariah compliance, evolving into an ethical, innovative, and sustainability-driven framework. This study explores the transformation of HBM through the integration of digital technologies such as block chain, big data, and sustainable finance—that enhance traceability, accountability, and consumer protection. Employing a descriptive qualitative approach, the research synthesizes theoretical and empirical insights to demonstrate how technological advancement harmonizes with Islamic ethical principles of justice (‘adl), trustworthiness (amanah), and excellence (iḥsān). Moreover, Islamic leadership and Islamic Spiritual Entrepreneurship (ISE) emerge as pivotal in embedding spiritual values, including barakah (divine blessing) and maṣlaḥah (social benefit), into business governance. Findings indicate that the synergy between HBM and ISE produces a holistic model of ethical innovation, ensuring that economic growth aligns with spiritual consciousness and social justice. Ultimately, the study affirms that integrating Shariah ethics, digital innovation, and spiritual entrepreneurship is key to constructing a just, sustainable, and globally competitive halal economic civilization
Restrukturisasi Pembiayaan UMKM Terdampak Pembangunan Tol Trans Sumatera Perspektif Maslahah Arya Winata; Muhammad Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11651

Abstract

The construction of the Trans-Sumatra Toll Road provides macroeconomic benefits through enhanced connectivity and logistical efficiency. However, it generates structural negative impacts on Micro, Small, and Medium Enterprises (MSMEs) along the old road corridors. This study aims to analyze the impact of the Trans-Sumatra Toll Road development on MSME financing in Pasar Bengkel, Perbaungan Subdistrict, Serdang Bedagai Regency, and to examine the justification for financing restructuring for affected MSMEs from the maslahah perspective. Employing a juridical-empirical approach, primary data were collected through in-depth interviews with 10 MSME actors, while secondary data were drawn from legal regulations and related literature. Findings reveal an average turnover decline of 40–50%, liquidity constraints, and heightened risk of non-performing financing. None of the respondents received effective restructuring, such as margin relief or temporary tenor extensions. From the maslahah perspective, restructuring is justifiable as a means to prevent harm (dar’ al-mafāsid) and preserve wealth (hifẓ al-māl), consistent with Sharia principles in Al-Baqarah verse 280. The study concludes that expanded regulations and strengthened maslahah-based policies are essential to align infrastructure development with economic justice for MSMEs.
Policy of Increasing Value-Added Tax from The Perspective of Maslahah Mursalah (Analysis of Act. No 7 Of 2021 Concerning Harmonization of Tax Regulations) Jamilah Rizka; Muhammad Ramadhan
Journal Equity of Law and Governance Vol. 5 No. 1
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/elg.5.1.10306.123-130

Abstract

Tax regulations in Indonesia have undergone many changes. The main factors are the global economy, basic needs of the country, development needs, and others. So it requires the community to work together to build the country through taxes. This research aims to find out the legal basis of the VAT increase policy, then find out the impact of the increase policy. And then how is the VAT increase policy if reviewed from the perspective of maslahah mursalah. In this study, the author uses normative research methods, with the Conceptual Approach and Statutes Approach. This research is descriptive analytical, data is collected through document studies, literature studies, and then analyzed using deductive thinking logic. The results of this study show that the increase in VAT rates is based on Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law). From the perspective of maslahah mursalah, which focuses on the benefit or public interest, this policy can be seen as an effort to achieve the welfare of the community at large. The increase in VAT has the potential to bring significant benefits by increasing the state budget that can be allocated for infrastructure, education, health, and other social programs, in line with the principle of public benefit. However, negative impacts such as inflation and a decrease in people's purchasing power, especially for low-income groups, need to be anticipated.
Juridical Analysis of PTUN Decision No. 128/G/PTUN-MDN Regarding the Dismission of Civil Servants Without Respect from the Perspective of Fiqih Siyasah Bayu Rizky Wirawan; Muhammad Ramadhan
Journal Equity of Law and Governance Vol. 6 No. 1
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/elg.6.1.10597.56-65

Abstract

This study aims to conduct an in-depth analysis of PTUN Decision No. 128/G/PTUN-MDN concerning the dismissal of civil servants (PNS) without honor. Utilizing a fiqh siyasah approach, this research explores the juridical and administrative aspects of the decision. In the legal context, the study examines the compliance of the decision with various applicable regulations, including Law No. 5 of 2014 on State Civil Apparatus, which regulates the procedures and processes for dismissing civil servants. Additionally, this research assesses whether the dismissal process has been carried out in accordance with the principles of good governance, such as transparency, accountability, and participation. From the perspective of fiqh siyasah, this study aims to evaluate the legitimacy of government actions in dismissing civil servants and their impact on justice and the protection of individual rights. The analysis includes a comparison with Islamic principles related to justice and human rights. The findings indicate that the PTUN decision serves not only as a means of legal enforcement but also reflects the ethical and moral values that should be upheld in governance. This decision can be seen as a manifestation of efforts to create justice in public administration and the necessity of considering moral aspects in every government action. This research contributes significantly to the understanding of the complex relationship between law, public administration, and Islamic values in public policy, emphasizing the importance of integrating fiqh siyasah principles into governmental decision-making.
Rural Poverty in Indonesia: Insights from Maqashid Syariah and Key Determinants Nurul Izzah; Muhammad Ramadhan; Isnaini Harahap
Business and Applied Management Journal Vol. 3 No. 1 (2025)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.1253

Abstract

Rural poverty remains a major development challenge in Indonesia because it is closely associated with limited access to economic resources, infrastructure, public services, and human development opportunities. This study aims to analyze the determinants of rural poverty in Indonesia from the perspective of maqashid sharia. Using panel data regression, this research examines the effects of village funds, village spending, the Village Development Index (VDI), the Islamic Human Development Index (IHDI), social capital, and economic growth on rural poverty. The model selection results indicate that the Fixed Effects Model (FEM) is the most appropriate estimation model. The findings show that village funds and IHDI have a positive and significant effect on rural poverty, while village spending, VDI, and economic growth have a negative and significant effect. Social capital, however, does not have a significant effect on rural poverty. These results suggest that rural poverty alleviation requires not only fiscal transfers, but also effective public spending, stronger village development, inclusive economic growth, and more substantive implementation of welfare-oriented policies in line with the principles of maqashid sharia. This study contributes to the rural poverty literature by offering a more comprehensive model that integrates economic, developmental, and Islamic welfare dimensions in the Indonesian context.