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Prediksi Kebangkrutan Dengan Metode Altman Z-Score Dalam Persepsi Maqashid Syariah Aulia Rahmah; Kamilah Kamilah
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4315

Abstract

This study aims to determine the prediction of bankruptcy using the Altman Z-Score method with maqashid sharia analysis. The study was conducted on 6 (six) food and beverage companies listed on the Indonesia Stock Exchange by accessing the www.idx.co.id site for the 2018-2020 period. The method used is a qualitative research method with a descriptive approach and uses secondary data. The data analyzed are in the form off annual financial reports from 6 food and beverage companies thet have sharia shares listed on the Indonesia Stock Exchange (IDX).
Efektivitas Pemanfaatan Zakat Produktif oleh Mustahik di Badan Amil Zakat Nasional Provinsi Sumatera Utara pada Masa Pandemi Covid-19 Muhammad Raihan; Kamilah, K
Management of Zakat and Waqf Journal (MAZAWA) Vol. 3 No. 1 (2021): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2021.3.1.13-28

Abstract

The management of zakat has been carried out since the beginning of Islam and its development, both by individuals and groups or certain institutions. By carrying out management by formal institutions such as the National Zakat Agency (BAZNAS) it is hoped that it can increase the effectiveness of collection and allocation so that it can be used properly by the mustahik. In this study, the approach used is a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The results showed that the utilization of productive zakat funds by mustahik in BAZNAS North Sumatra Province has not been effective. The ineffective use of productive zakat by mustahik can be seen from the ineffectiveness of the goal of productive zakat distribution by BAZNAS, namely increasing the welfare and independence of mustahik economically. Of the 15 mustahiks, only 2 of them are still operating and are able to achieve economic independence. The COVID-19 pandemic has also become an external factor that hinders mustahiks from running their business so that the capital provided cannot be fully utilized.
Cause Analysis of Budget Deficit in BPJS for Health Nelisya Putri; Aqwa Naser Daulay; Kamila Kamila; Ahsan Putra Hafiz
Journal of Management and Business Innovations Volume: 02, Number: 02, 2020
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.19 KB) | DOI: 10.30829/jombi.v2i2.9428

Abstract

This study aims to determine the factors causing the budget deficit of the Social Security Administering Body (BPJS) for Health. This research is important to do in order to find out the root cause of the deficit of the Social Security Administering Body (BPJS) and find a solution so that the sustainability of the BPJS can be ascertained. This study focuses on the phenomena that occur in BPJS for Health. The purpose of this study is to examine the root causes of the BPJS budget deficit and the role of the government in overcoming the BPJS health deficit. This type of research is descriptive qualitative. In collecting research data using interview techniques and by using informants as a source of information and Annual reports as the object used. The results of this study indicate that the factors causing the BPJS Health budget deficit are the amount of contributions that are not sufficient to finance service expenditures, especially since the burden of health services for catastrophic diseases is very high and continues to increase. The financial management of BPJS for Health is used entirely for program development as much as possible and for the benefit of the participants. Then there have been many policy options undertaken by the government to overcome the BPJS health budget deficit, namely by increasing contributions. Researchers also see that the low level of public awareness of the importance of health insurance and a wrong understanding of the principles of social insurance as well as providing socialization to the community, especially instilling the principle of mutual cooperation in all Indonesians.Keywords: Budget, BPJS for health, deficit
IMPLEMENTASI IDZ (INDEKS DESA ZAKAT) PADA MASYARAKAT DESA SELAT BESAR KECAMATAN BILAH HILIR KABUPATEN LABUHAN BATU I Imsar; K Kamilah; Sinta Pitriyanti
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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

Abstract

The study, entitled Implementation of Zakat Village Index in Selat Besar Village Communities, Bilah Hilir District, Labuhan Batu Regency. This study aims to answer questions about the feasibility of Selat Besar Village, Bilah Hilir District, Labuhan Batu District in receiving zakat funds by BAZNAS. This research uses mixed methods, which is a combination of qualitative and quantitative methods. The analytical tool used is the Zakat Village Index or IDZ with the calculation of the multi-stage weighted index method. This study aims to analyze the Selat Besar village and measure whether it is prioritized to be assisted by zakat funds or not. The results showed that Selat Besar village was categorized as Good with a value of 0.54 and was interpreted to be included in the Fairly Good category, which means that the Village of Selat Besar could be considered to be assisted by BAZNAS with zakat funds.
Peran Industri Lembaga Keuangan Mikro Syariah Dalam Mengatasi Masalah Kesenjangan Dan Distribusi Pendapatan Di Kota Medan K Kamilah; Annio Indah Lestari Nst
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 6 | No. 1 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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

Abstract

Medan City has just been chosen as the winner for the category of the Best City of Indonesia in 2017 and the Best City of the Sumatra Region. This shows the city's great potential in an effort to attract investors from various industries and business people as well as to advance the regional economy. However, the poverty rate in Medan among other cities in North Sumatra has increased continuously. As a result, the economic condition of the community in general has not reached the same level of income equity and deficiencies are still found, including the gap between regions in achieving economic levels. The abundance of research and scientific studies carried out in depth on the system originating from Islamic teachings, which proved to remain strong in the face of the crisis that came crashing, starting in 1998 and 2008 to the present. The purpose of this study is to look deeply into the role of the industry of Islamic microfinance institutions in overcoming the problem of social inequality and income distribution in Medan. This research method uses a qualitative descriptive method by means of case studies. The object of the research conducted in this study is the Role of the Industry of Sharia Microfinance Institutions in Medan City, while the subjects of this study are Practitioners, Employees of Islamic Microfinance Institutions (LKMS) and Customers of Islamic Microfinance Institutions (LKMS).The results of this study found that LKMS Madani Emas Syari’ah  has shown a fairly good role in its efforts to overcome the problem of social inequality, this was shown in an effort to help the capital of small and medium enterprises in Medan so that the business can continue despite limited funds, capital and resources. Even so, the role that is owned is not significant because in terms of the age of the newly established and only one LKMS that stands under the supervision of OJK in Medan City.
DAMPAK PENJUALAN PAKAIAN BEKAS TERHADAP TINGKAT PENDAPATAN PEDAGANG DI PASAR SAMBU KOTA MEDAN DALAM PERSPEKTIF EKONOMI ISLAM Isma Padillah; Kamilah Kamilah; Muhammad Lathief lhamy Nasution
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VII | No. 1 | 2021
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.982 KB) | DOI: 10.30821/se.v7i1.9994

Abstract

This study aims to determine the mpact of selling used clothes on the ncome level of mercants and what are the supporting and inhibiting factors n selling used clothes on the income levels of traders n the Medan city Sambu market and to determine the islamic economic view of the used clothes sale. The research uses descriptive qualitative method. Research location at Sambu market on Sutomo street, Medan city. Data collection techniques used are observation, interviews and documentation. The data analysis technique used s qualitation data analysis. From the results of the study, it can be concluded that the impact of selling used clothes on the income level of traders very influential on the economic level of traders, used clothing merchant businesses can make the economy of small communities, and help the middle and lower class to get branded clothes at very affordable prices. The inhibiting factors in the sale of used clothing to the income level of merchants are the Covid-19 pandemic, goverment bans and complaints from customers. And if viewed from an islamic economic perspective, buying and selling used clothes n the sambu market is permissible, because trading used clothes can help the needs and improve the economy even though the government with  this law prohibits the import of used clothes.
Analysis of PSAK 16 Accounting Implementation at BAPPEDA of North Sumatra Province Sri Eka Putri; Kamilah K
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2276

Abstract

This study plans to evaluate the extent to which the organization has made accounting arrangements for fixed assets according to the hypothesis, which depends on the Statement of Financial Accounting Standards (PSAK) No.16 in organizational activities in the Regional Development Planning Agency (BAPPEDA) of North Sumatra Province. This study is a descriptive qualitative type that describes data in the form of a narrative about objects found in the field. The results of this study can be concluded that in general accounting activities, especially in the management of fixed assets, BAPPEDA, North Sumatra Province, the principles are almost in accordance with the Statement of Financial Accounting Standards (PSAK) No. 16 in terms of recognition, measurement, disposal of assets, depreciation of property, plant and equipment, retirement and disposal of property, plant and equipment. However, as far as showing and describing fixed assets, there are some data that are not clearly disclosed in the notes to the budget report. The Company does not disclose the estimation premise used in determining the gross amount. What's more, it does not reveal the asset reduction strategy used
PENGGUNAAN BENEISH RATIO INDEX DALAM PENDETEKSIAN FINANCIAL STATEMENT FRAUD Nurul Sa'adah Sarumpaet; Kamilah K
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 2 (2021): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v5i2.6531

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui: 1) Persentase perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 yang tergolong manipulators; 2) Persentase perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 yang tergolong non manipulators; 3) Persentase perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 yang tergolong grey company. Metode pengumpulan data menggunakan metode dokumentasi. Metode analisis data dengan deskriptif kuantitatif menggunakan rasio yang dikemukakan oleh Messod D.Beneish. Hasil penelitian menyimpulkan 1) Pada tahun 2017 terdapat 5,89% perusahaan yang tergolong sebagai manipulators. Sedangkan tahun 2018 dan 2019 tidak terdapat perusahaan manipulators. 2) Pada tahun 2017 terdapat 52,94%, tahun 2018 terdapat 41,17%, tahun 2019 terdapat 70,59% dari total perusahaan sampel yang tergolong non manipulators. 3) Pada tahun 2017 terdapat 41,17%, tahun 2018 terdapat  58,83%, tahun 2019 terdapat 29,41%  dari total perusahaan sampel tersebut yang tergolong sebagai grey company.
Analisis Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada Koperasi Unit Desa Rahmat Tani (RATA) M P A. Rozak Barus; Kamilah kamilah
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

The results of this study are (1). The Internal Control System in the Rahmat Tani Village Unit Cooperative (RATA) has been carried out quite well, because almost all activities are in accordance with the main elements of the internal control system described. However, there are several elements that still need to be improved. (2) The internal control components in the Rahmat Tani Village Unit Cooperative (KUD) (RATA) are good. And in accordance with the COSO (The Committee Of Sponsoring Organizations) guidelines. (3). The cash receipt and disbursement system in the Rahmat Tani Village Unit Cooperative (RATA) is quite organized because the procedures and steps in it are reliable. This also applies to each unit business in the Village Unit Cooperative (KUD) Rahmat Tani.
Dampak Penjualan Pakaian Bekas terhadap Tingkat Pendapatan Pedagang di Pasar Sambu Kota Medan Dalam Prespektif Ekonomi Islam Isma Padillah; Kamilah Kamilah; Muhammad Lathief Ilhamy Nasution
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2022): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.762 KB) | DOI: 10.47467/elmujtama.v2i2.845

Abstract

This review plans to decide the effect of selling utilized garments on the pay level of mercants and what are the supporting and hindering variables in selling utilized garments on the pay levels of dealers in the Medan city Sambu market and to decide the Islamic monetary perspective on the pre-owned garments deal. The exploration utilizes enlightening subjective technique. Research area in Sambu market on Sutomo road, Medan city. Information assortment strategies utilized ae perception, meetings and documentation. The information examination procedure utilized is qualitation information investigation. From the aftereffects of the review, it tends to be inferred that the effect of selling utilized garments on the pay level of dealers is exceptionally persuasive on the financial degree of brokers, utilized attire vendor organizations can make the economy of little networks, and assist the center and lower class with getting marked garments at entirely reasonable costs. The restraining factors in the offer of utilized attire to the pay level of vendors are the Covid-19 pandemic, goverment restrictions and grumblings from clients. What's more whenever saw from an Islamic monetary viewpoint, trading utilized garments in the sambu market is reasonable, in light of the fact that exchanging utilized garments can help the requirements and further develop the economy despite the fact that the public authority with this law disallows the import of utilized garments. Keywords : Sale of used clothes, Income level, Islamic economy