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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business At-Tawassuth: Jurnal Ekonomi Islam Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Sains dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Management of Zakat and Waqf Journal (MAZAWA)) Indonesian Journal of Islamic Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Kafa’ah: Journal of Gender Studies JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Journal of Management and Business Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi dan Keuangan Journal Research of Economics and Bussiness AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi Syariah Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JAKBS Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ekonomi dan Bisnis Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi E-Jurnal Akuntansi
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : IIJSE

 1 
Analysis of the Application of Utmost Good Faith Principles in Personal Accident Insurance Agreements (Case Study of PT Asuransi Askrida Syariah Medan Branch) Aida Malan Sari; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3641

Abstract

Personal accident insurance is protection against all risks suffered by a person resulting in death and accident to someone. One of the principles that is firmly held in insurance is the principle of utmost good faith. This principle means that a person is obliged to provide honest information about what is insured to the insurer and vice versa the insurer must also provide honest information to the insured. This study aims to determine the application of the principle of utmost good faith in the personal accident insurance agreement at PT. Asuransi Askrida Syariah Medan Branch. The method used in this study is a qualitative method by means of interviews and theoretical studies taken from scientific works, books, journals, and other reference materials. The results of this study show that in entering into an agreement, the principle of good faith (Utmost Good Faith) is the basic principle that must be fulfilled by the parties, where the parties must uphold honesty in providing important matters related to the insurance agreement.
Correction of Sharia Value Added Concept: Considering Theoretical Basic Concepts of Accounting Financial Reports Wasih Latuh Rahmi; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3908

Abstract

Sharia value added involves high ethical principles in business, such as not being involved in usury (interest), gambling, or other illicit activities. This can provide trust and satisfaction to consumers who value the moral aspects of business transactions. This study aims to find out how Sharia accounting principles underlie sharia added value, the distribution of welfare for limited groups, and efforts to improve and correct the concept of sharia added value. This study uses a qualitative research method that describes data using a series of sentences. The method used in this research is the descriptive method. The descriptive method is a method whose data sources are words, pictures, and data from books, journals, and other scientific works. The results of this study are that there are several principles of Sharia accounting that underlie Sharia value added including the principle of justice (adl), the principle of justice, the principle of responsibility, then the principle of transparency, and the principle of togetherness, and the principle of prohibition of usury (qardh). Efforts to improve the correction of the concept of Sharia value-added can be done by clarifying the weaknesses and challenges that exist in the concept of Sharia value-added, perfecting performance indicators by evaluating and improving the performance indicators used in measuring Sharia value-added, training, and industry collaboration with Islamic financial institutions, companies, and supervisory institutions to develop better standards, guidelines, or frameworks.
Analysis of Determinants of Compliance in Paying Land and Building Tax (PBB) Based on Maqasid Sharia in Langkat Malahayati Malahayati; Yenni Samri Juliati Nasution; Maryam Batubara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

The study explains the problems regarding public compliance in paying land and building taxes based on Maqasid Sharia in Langkat Regency. Therefore, this study aims to analyze the effect of motivation, income, education level, and socialization on compliance with paying property tax based on Maqasid Sharia. This research uses a descriptive approach with the type of literature study research and the analysis technique used is the Miles and Huberman model analysis technique. The results showed that the people in Langkat Regency, especially in Pematang Tengah Village, had a low level of awareness of paying land and building tax, a low level of public compliance with land and building tax, no sanctions against people who did not pay taxes,
Implementation of Islamic Financial Instruments for the Welfare of the Labuhanbatu Community Dini Yunila Tanjung; Saparuddin Siregar; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

The main problem of this research is to determine the implementation of Sharia financial instruments for the benefit of the Labuhanbatu community. This research aims to find out how ZIS (Zakat, Infaq, and Sadaqoh) is implemented at BAZNAS Labuhanbatu. This research uses a qualitative approach using a descriptive approach to collect data through observation, interviews, documentation, and data sources from interviews with the BAZNAS Management of Labuhanbatu Regency. The findings of this article are that ZIS management is carried out through the collection and distribution of funds collected from OPD and individuals by BAZNAS Labuhanbatu and through socialization while still providing a direct distribution mechanism according to established procedures. This research concludes that the implementation of Sharia financial instruments in Labuhanbatu has an influence on achieving community welfare (namely ZIS). The measure of community welfare was developed from 5 indicators, some of which have been implemented by Baznas.
Strategy of the Takmir of the Great Mosque of the Cubadak Market: Recording and Accountability of Sharia Finances Bagas Aulia; Kamilah, K.; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6026

Abstract

Mosques are non-profit institutions that focus on religious activities, so it is important to have a reliable accounting system in the management of public funds to maintain transparency and accountability. However, mosque management often only records general receipts and expenditures without clear details of their sources and purposes, which can raise public suspicion. This study aims to evaluate how Takmir Raya Pasar Cubadak conducts its financial recording and financial reporting responsibilities. The results show that the mosque's financial management is still far from PSAK 109 and ISAK 35 standards, especially in terms of transparency and separation of funds such as zakat, infaq, and sadaqah. The current financial records only include incoming and outgoing cash without details of the source and allocation of funds, which results in financial accountability not meeting the expected standards. Therefore, financial management at the Cubadak Market Grand Mosque needs to be improved to be better and following applicable accounting principles.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Amani Raudathul Jannah Aminah Harahap Andriana Alnazhira Chandra Anggi Mayasari Lubis Anisa Dwi Kiswati Annio Indah Lestari Annisa Zahara Ardiansyah Ardiansyah Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Ayu Annisa Fikra Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Bagas Aulia Bunga Dwi Fani Ritonga Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Dea Frinal Saputri Debana Maharani, Anggun Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dinda Adelia Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Edji, Syahdani Nazwa Elvira Yanti Ahmad Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Ferry Dermawan Fina Mulyana Fitri Rorizki Fitri Windari Gilang Alif Muhammad Halimatussakdiyah Halimatussakdiyah Hanifah Restu Putri Harahap, Darwis Harahap, Nurmala Sari Hendra Harmain Hendra Harmain Hendra Hermain Heri Firmansyah Heriyati Chrisna Hidayah Nabila Asnur Inayatul Widad Nasution1 Indah Mayang Sari Indah Wahyuni Indah Wahyuni Indri Apriani Iqlima Azhar Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Kamilah, K. Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Laylan Syafina Lidya Lidya Lukman Hakim Siregar Maharani Zaida Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syahbudi Muhammad Wildan Firdaus Mutiara Octavia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nur Adilla NUR AHMADI BI RAHMANI Nur Amalia Nur Hayati Lubis Nurainun Putri Nurfuadi, Wika Nurjannah Harum Wibowo Nurlaila Nursantri Yanti Nurul Aulia Dewi Nurul Inayah Nurul Isnaini Putri Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Perjuangan Siregar Popi Adiyes Putra Putri Ardyanti, Cici Putri Faradilla Putri Nazli Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Reza Febrian Rifqiyati Putri Rina Halizah Nasution Rina Halizah Nasution Rispan Rispan Riza Rasyid Al-Aufa Siagian Rizka Nasution Rizka Nasution Rizki, Rizki Yuliana Sabilla Cahya Kinanti Sakina, Shania Saparuddin Saparuddin Siregar Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Nurojiyah Sitia Hotmin Harahap SRI RAHAYU Sri Rahayu Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Susi Kinanti Syafrizal, Rodi Syifa Alhusna Tambunan, Khairina Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Tiwi Bastari Batubara Venny Fraya Hartin Nst Wahyu Syarvina Wasih Latuh Rahmi Widya Dwi Syahprya Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Zahida Naila Zainul Fuad Zen, M. Afif Shahputra