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Strategi Pemerintah Daerah Kota Langsa Povinsi Aceh dalam Mengembangkan Obyek Wisata Halal Iskandar Budiman; Safwan Kamal; Andi Tarlis
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 1 (2020)
Publisher : Universitas Samudra

This study aims to determine the strategy of the Langsa City Government of Aceh Province in developing Halal tourism objects in Langsa City. This phenomenological research involved three key informants with interview, observation and documentation data collection techniques. This research identifies several strategies of the Langsa city government to develop halal tourism. First, realizing ideas from the regional head by considering the potential of the region and the local community. Second, realize ideas with sustainable and continuous development methods. Third, develop mangrove forests and urban forests as the main destination at this time, and multipurpose forests will be built in the future. Fourth, creating benefits for the community in the presence of halal tourist destinations. Fifth, guarantee all sharia-based tourism and be protected from things that violate the norms and ethics and customs of the community. Sixth, do promotions with various social media and print and take part in the Indonesian Enchantment event and other national and international level activities to market halal tourist destinations. Seventh, building public awareness to get used to glorifying tourists.

CITRA BAITUL MAL DALAM PERSPEKTIF PEDAGANG KOTA LANGSA Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 1, No 1 (2016)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/v4i1.1235

Abstrak.This reserch tried to explore the image of the Baitul Mal among the vendors in Kota Langsa. The discussion would focuse on revealing and intepreting the thought of the vendors who were the Muzakki of the Baitul Mal and the non Muzakki of the Baitul Mal on the image of the Baitul Mal Kota Langsa. The approach was qualitive and Schultz’s method ofphenomenologies analysis which provided a wider space for the phenomenon to tell about it self, that specifically analyse the ‘because of motives’ and‘order to motives’. It was found the positive image of Baitul Mal Kota Langsa among the Muzakki Kota Langsa who percieved that the former had peformed well. The Baitul Mall had successfully carried out socialization program and it was well recieved by the muzakki (pedagang swalayan). It had provided the service which has been accessable for the Muzakki to pay their zakkah effectively. It also provied annual report on the addmittance and distribution of zakkah for the Muzakki to be updated. It was part of the transparancy program. Finally, the Amil (distributors), at present has been well recieved and trusted by the muzakki (Pedagang swalayan) in Kota Langsa as the coordinator and distributor of their Zakat.Kata Kunci : Citra Baitul Mal, Pedagang, Baitul Mal Kota Langsa

Tingkat literasi keuangan syariah santri dayah Khairatun Hisan; Farhatul Muhaya; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 6, No 2 (2021)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v6i2.3650

This study aims to determine the level of Islamic financial literacy of students at Dayah Raudhatul Huda. Aspects of Islamic financial literacy observed including knowledge of basic Islamic finance, Islamic saving and loans, personal finance, contracts in Islamic finance and understanding of Islamic financial institutions. The population in this study were the Senior High students of Dayah Raudhatul Huda with the sample size of 77. The data analysis method used is descriptive statistics. The results showed that the level of Islamic financial literacy of students at Dayah Raudhatul Huda was 68,10% which is categorized as medium.The average value obtained in the aspects of basic Islamic financial knowledge is 74,38%, Islamic savings and loans of 69,35%, personal finance of 54,97%, contract in Islamic finance of 69,34% and understanding of Islamic financial institutions at 72,50%.

ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC) Tajul, Tajul Ula; Safwan Kamal; Khairul Fuady; Annisa Ul Husna ZF
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3905

This study aims to examine root cause analysis on murābaḥah financing at BPRS Adeco Langsa City during covid-19. This study uses a qualitative descriptive research method. The main data used in this research is primary data by conducting interviews with the Director and Account Officer (AO) and customers of BPRS Adeco Langsa city. The results of this study reveal that the COVID-19 pandemic has had a major impact on various sectors, especially banking, which caused problems in non-performing financing. This study uses root cause analysis using the 5 why analysis method. The results of the analysis in this study find several root causes which were concluded based on information provided by research informants which exhibit that non-performing murabahah financing of the customers at the bank is basically because of economic conditions in the midst of this pandemic which forced customers to delay their obligation to pay their installment. There are 3 main factors or root causes of customers that cause non-performing murabahah financing of the customers at the bank as follows a decrease in income, huge cost of educationalneedss, and the abundance of household needs to prioritize.

INVESTIGASI PENDAYAGUNAAN ZAKAT ASNAF GHARIM MENJADI ALTERNATIF HUTANG PIUTANG (Studi pada Baitul Mal Langsa) Zainal Muttaqin; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 7, No 2 (2022)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v7i2.4793

Penelitian ini bertujuan untuk mengetahui bagaimana zakat dapat menjadi alternatif utang piutang melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Penelitian ini menggunakan metode kualitatif deskriptif guna menganalisis bagaimana pendistribusian zakat Baitul Mal Kota Langsa kepada gharim di masa pandemi Covid-19. Penelitian ini menemukan fakta bahwa zakat telah menjadi alternatif dalam penyelesaian permasalahan utang piutang yang dihadapi fakir miskin melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Pemanfaatan dana gharim Baitul Mal Kota Langsa dalam masa Covid-19 telah dilakukan untuk tiga kategori kebutuhan. Pertama, untuk kebutuhan pendidikan di perguruan tinggi, di sekolah menengah pertama, dan di pesantren. Kedua, untuk pelunasan utang pemakaian listrik, utang para pedagang kecil, utang biaya sewa rumah, dan utang biaya pemulangan jenazah. Ketiga, untuk kebutuhan organisasi yaitu pelunasan utang lembaga pesantren, utang taman baca Al-Qur’an, dan utang panitia pembangunan sarana ibadah. Penelitian ini telah berhasil menunjukkan bahwa dana zakat telah berperan signifikan dalam hal penangulangan utang piutang masyarakat yang terjadi selama masa-masa sulit saat pandemic covid 19

PENGARUH HARGA, KELENGKAPAN PRODUK DAN KUALITAS PELAYANAN DALAM PENINGKATAN TRANSAKSI Yuliana; Junaidi; Safwan Kamal
JIM: Jurnal Ilmiah Mahasiswa Vol 2, No 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v2i2.2643

Tujuan penelitian ini untuk mengetahui pengaruh harga, kelengkapan produk dan kualitas pelayanan dalam meningkatkan transaksi yang ada di BP Swalayan. Penelitian ini menggunakan metode analisis kuantitatif. Hasil penelitian Berdasarkan hasil uji secara parsial (uji t) menunjukkan bahwa variabel harga tidak berpengaruh signifikan terhadap keputusan pembelian konsumen pada Swalayan BP. Hal ini dapat dilihat dari perolehan nilai sig. sig. 0,413 > 0,05 dengan nilai t test -0,823 < t tabel 1,987sehingga H0 diterima dan Ha ditolak. Maka dapat disimpulkan bahwa variabel harga secara parsial tidak berpengaruh terhadap keputusan pembelian konsumen pada Swalayan BP. Berdasarkan hasil uji secara parsial (uji t) menunjukkan bahwa variabel kelengkapan produk berpengaruh signifikan terhadap peningkatan transaksi konsumen pada Swalayan BP. Serta variabel kualitas pelayanan secara parsial berpengaruh signifikan terhadap keputusan pembelian konsumen pada Swalayan BP.

Earning Management Analysis: The Role of Firm Size, Leverage, Managerial Ownership and Profitability Safarida, Nanda; Lili Irawati; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.vi0.5909

Purpose: This study aims to determine the effect of firm size, leverage, managerial ownership, and profitability on earning management in a convenience goods company, PT. Tiga Pilar Sejahtera Food Tbk, wich is listed on the Indonesian stock exchange under the name AISA. Method: Secondary data are collected through the company’s financial statement from 2006 to 2020. The data were collected from the Indonesian Capital Market Directory (ICMD) and the Indonesian stock exchange websites. The quantitative approach was used to analyze the data. Then, the data were regressed by Ordinary Least Square estimation using Eview 12 software. Findings: Results revealed that firm size, managerial ownership, and profitability have no significance influence on earning management. However, leverage partially has a negative and significant effect on the earnings management. Meanwhile, firm size, leverage, managerial ownership, and profitability simultaneously influence earnings management of PT. Tiga Pilar Sejahtera Food Tbk significantly from 2006 to 2020 period. Research limitation: This research only uses some of the determinants of earnings management from many other factors that also have a contribution such as institutional ownership, board of commissioners, auditor reputation, etc. In addition, the use of several research objects in the form of companies engaged in the same business sector is also recommended for further research in order to obtain a more comprehensive and representative view. Practical Implication: This research has implications for the company's management considerations in making decisions to carry out earnings management. This form of intervention is ideal as long as it is carried out in accordance with accounting principles. This must be ensured so that the company's economic picture remains visible and risk management can still be carried out.

DETERMINATION OF WATER TARIFFS PDAM TIRTA PEUSADA EAST ACEH, INDONESIA: A STUDY OF THE ELEMENT OF GHARAR Canden Chairani Isrumuharram; Delfi Suganda; Safwan Kamal
JURISTA: Jurnal Hukum dan Keadilan Vol. 8 No. 2 (2024): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v8i2.184

The determination of water tariffs by Perumda Tirta Peusada in East Aceh District has led to community dissatisfaction due to tariffs that are considered unfair and do not reflect the quality of service received, as well as unclear water distribution. This issue potentially contains elements of gharar (uncertainty) in the water sale and purchase transaction, which is contrary to the principles of Islamic law. This research uses descriptive analysis method with a case study approach and qualitative research, by collecting data through interviews and literature study to analyse the implications of water tariff setting at Perumda Tirta Peusada in the context of sharia economic law. The determination of water tariffs by Perumda Tirta Peusada in East Aceh Regency contains elements of gharar in the context of sharia economics, because the tariff charged is not in accordance with the volume of water consumed by customers. Customers are still charged for 10 cubic metres even though their water usage is less than that amount, creating uncertainty in the transaction. In addition, frequent water distribution disruptions and supply instability further exacerbate this problem, as customers pay for services they do not receive as expected. This practice goes against the principles of transparency, fairness, and clarity advocated in Islamic law. Therefore, Perumda Tirta Peusada needs to improve its tariff policy and the quality of water distribution to ensure that water transactions are more fair, transparent, and in accordance with sharia principles.

INVESTIGASI PENDAYAGUNAAN ZAKAT ASNAF GHARIM MENJADI ALTERNATIF HUTANG PIUTANG (Studi pada Baitul Mal Langsa) Zainal Muttaqin; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 7, No 2 (2022)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v7i2.4793

Penelitian ini bertujuan untuk mengetahui bagaimana zakat dapat menjadi alternatif utang piutang melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Penelitian ini menggunakan metode kualitatif deskriptif guna menganalisis bagaimana pendistribusian zakat Baitul Mal Kota Langsa kepada gharim di masa pandemi Covid-19. Penelitian ini menemukan fakta bahwa zakat telah menjadi alternatif dalam penyelesaian permasalahan utang piutang yang dihadapi fakir miskin melalui pendayagunaan zakat pada kelompok gharim di masa pandemi Covid-19. Pemanfaatan dana gharim Baitul Mal Kota Langsa dalam masa Covid-19 telah dilakukan untuk tiga kategori kebutuhan. Pertama, untuk kebutuhan pendidikan di perguruan tinggi, di sekolah menengah pertama, dan di pesantren. Kedua, untuk pelunasan utang pemakaian listrik, utang para pedagang kecil, utang biaya sewa rumah, dan utang biaya pemulangan jenazah. Ketiga, untuk kebutuhan organisasi yaitu pelunasan utang lembaga pesantren, utang taman baca Al-Qur'an, dan utang panitia pembangunan sarana ibadah. Penelitian ini telah berhasil menunjukkan bahwa dana zakat telah berperan signifikan dalam hal penangulangan utang piutang masyarakat yang terjadi selama masa-masa sulit saat pandemic covid 19

Earning Management Analysis: The Role of Firm Size, Leverage, Managerial Ownership and Profitability Safarida, Nanda; Lili Irawati; Safwan Kamal
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.vi0.5909

Purpose: This study aims to determine the effect of firm size, leverage, managerial ownership, and profitability on earning management in a convenience goods company, PT. Tiga Pilar Sejahtera Food Tbk, wich is listed on the Indonesian stock exchange under the name AISA. Method: Secondary data are collected through the company's financial statement from 2006 to 2020. The data were collected from the Indonesian Capital Market Directory (ICMD) and the Indonesian stock exchange websites. The quantitative approach was used to analyze the data. Then, the data were regressed by Ordinary Least Square estimation using Eview 12 software. Findings: Results revealed that firm size, managerial ownership, and profitability have no significance influence on earning management. However, leverage partially has a negative and significant effect on the earnings management. Meanwhile, firm size, leverage, managerial ownership, and profitability simultaneously influence earnings management of PT. Tiga Pilar Sejahtera Food Tbk significantly from 2006 to 2020 period. Research limitation: This research only uses some of the determinants of earnings management from many other factors that also have a contribution such as institutional ownership, board of commissioners, auditor reputation, etc. In addition, the use of several research objects in the form of companies engaged in the same business sector is also recommended for further research in order to obtain a more comprehensive and representative view. Practical Implication: This research has implications for the company's management considerations in making decisions to carry out earnings management. This form of intervention is ideal as long as it is carried out in accordance with accounting principles. This must be ensured so that the company's economic picture remains visible and risk management can still be carried out.

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