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All Journal Jurnal EMT KITA E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Nusantara Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL EKONOMIKA INDONESIA el-Amwal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE)
Falahuddin Falahuddin
Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh
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Faktor-Faktor yang mempengaruhi Minat Wakaf Masyarakat di Kota Lhokseumawe Falahuddin Falahuddin; Fuadi Fuadi; Muhammad Rizki Ramadhan
Jurnal EMT KITA Vol 3 No 2 (2019): Jurnal EMT KITA
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v3i2.111

Abstract

This research is to find out the factors that influence the community Waqf Interest in Lhokseumawe City. The data used are primary data with a sample of 100 respondents. The data analysis method uses multiple linear regression with OLS (Ordinary Least Square) method. The results showed that community religious knowledge had a positive and not significant effect on waqf interest in Lhokseumawe. Perception of Waqf has a positive and insignificant effect on community Waqf Interest in Lhokseumawe City, and Revenue has a positive and insignificant effect on Waqf Community Interest in Lhokseumawe City. The determination test results used were 4%.
Mekanisme Penetapan Harga Jual Beli Hasil Pertanian Dalam Persfektif Ekonomi Islam di Kabupaten Aceh Utara Fuadi Fuadi; Marliyah Marliyah; Falahuddin Falahuddin; Intan Mutia
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.447

Abstract

The purpose of this study is to see that farmers provide for their family's needs with the rice yields obtained for each harvest. But lately, farmers have felt that there are problems that occur from the sale of rice harvests, because lately agents have set sales prices unfairly. This study uses qualitative research with data collection techniques by observation, interviews and documentation. The results of the study found that the mechanism for determining the sale and purchase price of agricultural products in the form of rice by agents to farmers in Muling Manyang Village in general could not be said to be good because most of the rice agents had not applied prices in accordance with sharia economic principles, only a few parties set prices in accordance with Islamic economic perspective.
PELATIHAN DIGITAL BUSINESS BAGI CALON ENTREPRENEUR MUDA KOTA LHOKSEUMAWE DI MASA COVID-19 Falahuddin Falahuddin; Fuadi Fuadi; Munandar Munandar; Devi Andriyani; Arliansyah Arliansyah
Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 1 (2021): Februari-Juli 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v1i1.274

Abstract

This service will provide an overview of entrepreneurship of small and medium enterprises using digital technology. From all points of view, be it motivation, business opportunities or ideas, as well as business rules according to sharia. During the current Covid-19 pandemic, it is very demanding for young people who already have business plans to adopt digital business tools more quickly to survive and develop in the new normal era. Therefore, prospective young entrepreneurs have great potential to be prepared to become excellent entrepreneurs, who will not only be economically independent, but will also develop regional economic potential which in turn will have a positive impact on the national economy. The purpose of this service is to overcome the problem of unemployment by the younger generation. The solutions we provide are in the form of training and providing motivation to develop and provide basic techniques for doing digital business, and do not forget to provide understanding to aspiring young entrepreneurs about doing business in an Islamic way as a form of development of the nation's.
PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018 Falahuddin Falahuddin; Muchsal Mina
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1850

Abstract

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.
ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE Falahuddin Falahuddin; Icut Aprilia
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1815

Abstract

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.
ANALYSIS OF THE POLITICAL MARKETING SUCCESS OF THE WINNING NATIONAL PARTY WITH LOCAL AFFILIATED PARTY IN ACEH Wahyuddin Wahyuddin; Fuadi Fuadi; Falahuddin Falahuddin; Hanif Hanif
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.196 KB) | DOI: 10.29103/e-mabis.v22i1.655

Abstract

The purpose of this study was to determine the level of success of the political marketing of the victory of the national party with its affiliated local party in Aceh. The political marketing concept of product, promotion, price and place is used in this study. Primary data was obtained by using a questionnaire. The research locations are two districts in the province of Aceh, namely Bireuen Regency and Pidie Jaya  Regency, while sampling using Maximum Likelihood (ML) in the estimation model requires the use of a minimum sample size of 100. By setting the number of samples for each voter national parties and local party voters. The sample will be taken at convenience from each research location. The result of the study of the coefficient of determination (R2) is 0.269. This means that 26.9% changes in the dependent variable, namely the Decision to Choose a National Party, can be explained in the independent variables, namely Product, Promotion, Price, and Place. While the remaining 73.1% is explained by other variables outside the variables studied. This shows that the contribution of the independent variable has little impact on the dependent variable. While the results of the coefficient of determination of the Decision to Choose a Local Party is 0.672. This means that 67.2% changes in the dependent variable, namely the Decision to Choose a Local Party, can be explained in the independent variables, namely Product, Promotion, Price, and Place. While the remaining 32.8% is explained by other variables outside the variables studied. This shows that the contribution of the independent variable has an impact on the dependent variable.
PENGARUH PEMBIAYAAN MUDHARABAH TERHADAP PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDOENSIAN TAHUN 2014-2016 Manis Taqna; Falahuddin Falahudin
JURNAL EKONOMIKA INDONESIA Vol 7, No 1 (2018): JURNAL EKONOMIKA INDONESIA
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v7i1.931

Abstract

Penelitian yang bertujuuan untuk mengetahui apakah pembiayaan mudharabah berpengaruh terhadap laba bank umum syariah di Indonesia tahun 2014-2016. Sampel yang digunakan sebanyak 3 data yang terdiri dari 3 tahun yaitu tahun 2014-2016. Sampel diambil dengan menggunaakan teknik purposive sampling. Analisis yang digunakan adalah analisis regresi linier sederhana dengan menggunakan alat analisis Eviews 9. Hasil peneliitian menunjukkan bahwa pembiayaan mudharabah (X) berpengaruh positif dan signifikan terhadap Laba Bank Umum Syariah (Y).
Perspektif Hukum Islam Dan praktiknya Terhadap Pengelolaan Keuangan Simpan Pinjam Perempuan Di Desa Ranah Pantai Cermin Kabupaten Solok Selatan Damanhur Damanhur; Falahuddin Falahuddin; Mukhlish Muhammad Nur; Miska Adela Zulyasmi
el-Amwal Vol 4, No 2 (2021): Volume 4 Nomor 2, September 2021
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v4i2.5413

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana praktik pengelolaan keuangan Simpan Pinjam Perempuan dan mengetahui apakah pengelolaan keuangan simpanan pinjam perempuan di Desa Ranah Pantai Cermin Kabupaten Solok Selatan sesuai atau tidak dengan ketentuan Syariat Islam. Penelitian ini menggunakan pendekatan eksploratif. Data yang digunakan dalam penelitin ini adalah dta skunder dan data primer. Metode pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Responden dalam penelitian ini adalah ketua kelompok nasabah PNPM Mandiri di Desa Ranah Pantai Cermin di Kecamatan Sangir Batang Hari dan Ustadz Nazli Hasan, Lc., MA. sebagai pakar ekonomi islam. Hasil penelitian ini selain untuk konsumsi rumah tangga,pengelolaan PNPM Mandiri di Desa Ranah Pantai Cermin dilakukan dengan cara yang dipinjamkan kepada para anggota kelompok yang membutuhkan dana baik untuk konsumsi, biaya sekolah anak, dan lain-lain. Program pelaksanaan Simpan Pinjam oleh kelompok nasabah PNPM Mandiri yang masih aktif di Desa Ranah Pantai Cermin ini tidak sesuai dengan Syariat Islam karena masih ada kelebihan didalam setiap pembiayaan dan setiap uang yang diberikan kepada kelompok nasabah. Secara umum pelaksanaan kredit PNPM Mandiri di Desa Ranah Pantai Cermin ini dikategorikan sebagai akad qard atau piutang yang merupakan bantuan membantu.Program pelaksanaan Simpan Pinjam oleh kelompok nasabah PNPM Mandiri yang masih aktif di Desa Ranah Pantai Cermin ini tidak sesuai dengan Syariat Islam karena masih ada kelebihan didalam setiap pembiayaan dan setiap uang yang diberikan kepada kelompok nasabah. Secara umum pelaksanaan kredit PNPM Mandiri di Desa Ranah Pantai Cermin ini dikategorikan sebagai akad qard atau piutang yang merupakan bantuan membantu. Program pelaksanaan Simpan Pinjam oleh kelompok nasabah PNPM Mandiri yang masih aktif di Desa Ranah Pantai Cermin ini tidak sesuai dengan Syariat Islam karena masih ada kelebihan didalam setiap pembiayaan dan setiap uang yang diberikan kepada kelompok nasabah.Secara umum pelaksanaan kredit PNPM Mandiri di Desa Ranah Pantai Cermin ini dikategorikan sebagai akad qard atau piutang yang merupakan bantuan membantu. Kata kunci: Perspektif Hukum Islam, Pengelolaan, PNPM Mandiri, Riba, Qard
PENGARUH BOPO, FDR DAN NPF TERHADAP PROFITABILITAS (ROA) PADA BANK SYARIAH PERIODE 2009-2019 Ahmad Fauzul Hakim Hasibuan; Falahuddin Falahuddin Falahuddin; Hail Ulva
el-Amwal Vol 4, No 1 (2021): El-Amwal
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v4i1.3920

Abstract

This study aims to determine the effect of operational costs on the operational income, financing to deposit ratio, and non-performing financing to profitability (ROA) in Islamic banks during 2009-2019. The data used in this study are secondary data sourced from Islamic banking financial statements accessed on the official website of the Financial Services Authority with monthly data from January 2009 to December 2019. This study used is a quantitative approach with VAR (Vector Auto-Regressive) analysis, consisting of stationarity test, optimal lag test, VAR model stability test, Granger causality test, impulse response function test, and variance decomposition test. Based on the results of this study, it concludes that NPF is more dominant in influencing profitability (ROA) in the short and long term. The results of the Granger causality test show that all variables have a causal relationship with each other, meaning that each variable has a causal relationship with each other and has a two-way relationship with other variables. The variables used in this study are BOPO, FDR, NPF. It is hoped that the next researcher can use more not only Islamic bank financial performance variables but also income, inflation, interest rates, and investment variables that are included as determinants of ROA levels in Islamic banking in Indonesia. Keywords: BOPO, FDR, NPF, ROA, VAR
PENINGKATAN KAPASITAS PENGELOLA ZAKAT MELALUI PELATIHAN AKUNTANSI ZAKAT MENUJU AKUNTABILITAS PUBLIK KOTA LHOKSEUMAWE Fuadi Fuadi; Mukhlis M. Nur; Falahuddin Falahuddin; Arliansyah Arliansyah; Wahyuddin Wahyuddin; Khairawati Khairawati
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 2 (2022): Agustus 2022 - Januari 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v2i2.630

Abstract

The goal to be achieved in this PKM is to increase the capacity of Zakat managers in Lhokseumawe City in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. . The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standards regarding generally accepted accounting for zakat, infaq, and alms.
Co-Authors Ahmad Fauzul Hakim Hasibuan Am. Riyadi Arliansyah Chalirafi, Chalirafi Damanhur, Damanhur Devi Andriyani Fuadi Fuadi Hail Ulva Hanif, Hanif Ichsan Icut Aprilia Intan Mutia Khairawati Khairawati Manis Taqna Marliyah Miska Adela Zulyasmi Mohd. Heikal Mohd. Heikal Muammar Khaddafi Muchsal Mina Muhammad Rizki Ramadhan Mukhlish Muhammad Nur Munandar M Munandar Munandar Munandar Munandar Munandar Munandar Munardi Munardi Reza Juanda Rico Nur Ilham Wahyuddin Wahyuddin Wahyuddin