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Optimalisasi Penggunaan Zakat Untuk Memutus Rantai Kemiskinan di Desa Laud Dendang Kecamatan Percut Sei Tuan
Lubis, Nurul Rafiqoh;
Nasution, Yenni Samri Juliati
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/josdim.v3i2.5262
This study aims to examine the management of zakat and the empowerment of the poor in an effort to alleviate poverty in the village of Laud Dendang, Deli Serdang.Data collection methods are conducted through field studies, interviews, and data analysis.The results showed that the management of zakat by the Badan Amil Zakat Nasional (BAZNAS) has had a positive impact in empowering the poor.Zakat funds collected and managed properly are used for the program "reaching sustenance and Divine Blessing" which aims to send children who drop out of school.The Program involves local government, community leaders, educators, students, and local security.With this program, children who drop out of school can return to school and get assistance in the form of tuition payments, uniforms, and other school needs.The Program also has robust monitoring and evaluation mechanisms to ensure its effectiveness. The sustainability of the program and transparency in the management of zakat funds are also a focus in efforts to alleviate poverty.The results of this study provide insight into how zakat management can empower the poor and serve as an example for similar programs in other regions. The Program" reaching sustenance and Divine Blessing " is expected to provide long-term benefits and help alleviate poverty in Laud Dendang Village.
Peran Bank Sumut Syariah Dalam Penghimpunan dan Distribusi Zakat Kepada Mustahik (Studi Kasus Bank Sumut Syariah Kantor Cabang Pembantu Marelan Raya)
Fikri, Muhammad;
Nasution, Yenni Samri Juliati
Journal of Student Development Informatics Management (JoSDIM) Vol 4, No 1: JoSDIM | Januari 2024
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/josdim.v4i1.5374
The background to this research arises from changes in the dynamics of sharia banking which are increasingly felt in managing zakat, especially along with technological advances and transformation in the Islamic financial sector. This phenomenon opens up new opportunities, but also raises complex challenges that require deep understanding. In this modern era, the practice of collecting and distributing zakat in Islamic banks has become increasingly important to research in order to evaluate its effectiveness in responding to the rapidly growing demands of Islamic finance. The sustainability and success of zakat practices by Islamic banks is a major concern because of its impact on financial inclusivity and community economic empowerment. In this context, this research aims to provide a deeper understanding regarding the practice of collecting and distributing zakat by sharia banks. Identifying the challenges faced by Islamic financial institutions in managing zakat is also the focus of this research, along with evaluating the impact of zakat distribution on beneficiaries. The research methods used in this study will provide a solid foundation for collecting relevant data and analyzing it carefully. By utilizing a qualitative approach, this research will explore perceptions, policies and practices in the field, providing in-depth insight into the complexity of zakat implementation in Islamic banks. It is hoped that the results of the analysis and findings from this research can make a real contribution to the development of more effective and sustainable zakat practices in Islamic financial institutions, and in turn, can enrich understanding of the dynamics of sharia banking as a whole.
Implementasi Pemahaman Zakat Pertanian Pada Petani Padi di Desa Hutaraja Kecamatan Panyabungan Selatan
Rizka Nasution;
Yenni Samri Juliati Nasution
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/trending.v2i1.1942
This research aims to examine the implementation of understanding agricultural zakat among rice farmers in Hutaraja Village, South Panyabungan District. Agricultural zakat has an important role in ensuring social justice and economic prosperity for farmers, as well as supporting sustainable agricultural development. This research method includes in-depth interviews with rice farmers and zakat managers, as well as analysis of documentation related to the zakat program. The research results reveal that the implementation of understanding agricultural zakat in Hutaraja Village is not fully optimal. There are several obstacles, such as farmers' lack of understanding of the concept of agricultural zakat, lack of transparency in the collection and distribution of zakat, and the extent of the benefits of zakat for farmers that have not been achieved. This research proposes increasing understanding of agricultural zakat, training and education, increasing transparency in zakat management, as well as efforts to expand the positive impact of zakat for rice farmers. The implication of this research is the importance of increasing understanding and implementation of agricultural zakat as a tool to support farmer welfare and agricultural sustainability in the region.
Pengaruh Manfaat dan Resiko Terhadap Minat Penggunaan E-Wallet DANA di UINSU
Syifa Alhusna;
Yenni Samri Juliati Nasution;
Nurwani Nurwani
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/trending.v2i2.2311
This study aims to determine the effect of benefits and risks on interest in using E-Wallet DANA at UINSU partially and simultaneously. The type of research used is quantitative research with questionnaire data collection techniques and a population of 1125 students of the Sharia Accounting Study Program at the State Islamic University of North Sumatra with a sample used of 92 respondents with sampling techniques using purposive sampling. Data testing techniques used in this study include Descriptive Statistical Analysis, Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, t test, F test, and Determination Coefficient Test. The results of this study indicate that First, the Benefits variable has a positive and significant effect on Interest with a t value (2.399) > t table (1.662). Second, Risk has a negative and significant effect on Interest with a calculated t value (- 1.029) < t table (1.662) and a significant value of 0.000 < 0.05. Third, the Benefits and Risk Variables affect the Interest in using e-wallets simultaneously (together), with Fcount> Ftable (11.199> 3.10) and a sig value of 0.000 <0.05.
THE ROLE OF BLOCKCHAIN IN ZAKAT MANAGEMENT
Yuannisa, Rizka Adlia;
Nasution, Yenni Samri Juliati
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024
Publisher : Universitas Muhammadiyah Sumatera Utara
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DOI: 10.30596/almuhtarifin.v3i1.17403
The global financial system continues to experience rapid development along with advances in information technology. The development of information technology can create opportunities and even challenges at the same timeBlockchain in the field of Islamic economics, adaptation to digital systems is also a major concern, however the Islamic economic system must be able to adapt to increasingly rapid technology. This research uses qualitative methods with library research. The results of this research: The application of Sharia smart contracts in blockchain has the potential to provide various benefits, such as facilitating fair and transparent transactions, minimizing the risk of violating sharia principles, and increasing public trust in carrying out digital transactions. Having a blockchain system in managing zakat is very important, because in the blockchain zakat system there is already some data from mustahik and programs from zakat institutions that have been provided and verified by the zakat institution itself. Then in this blockchain zakat system, the muzakki process who will pay zakat can distribute their zakat directly through programs or mustahik whose data is already in the system. Furthermore, the transaction process will be verified by a verifier who has been determined by the zakat institution regarding the truth of the transaction carried out by the mustahik.Keyword: Blockchain, Digital Economy, Islamic Economy, Zakat
Examination of the Internal Control Systems in the Procedure of Receiving and Returning Collateral at Pegadaian Sharia
Nasution, Alya Elva Lianda;
Juliati Nasution, Yenni Samri;
Nurwani, Nurwani
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2: Agustus 2024
Publisher : Universitas Trunojoyo Madura
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DOI: 10.21107/dinar.v11i2.26005
The purpose of this study is to find out and evaluate the implementation of the internal control system for the receipt and return of Sharia Pawnshop collateral.This research is qualitative, using the case study method. The subject of this research is Pegadaian Syariah ar Hakim, Medan, Indonesia, and the object of the research is the implementation of an internal control system for the return of collateral. Data collection techniques use interviews, direct observation, and documentation.The results of the study found that the implementation of the internal control system for the return of collateral still needs to be improved, especially in management, Because there are still dual positions in the administrative department, this may cause fraud and ultimately weaken internal control, especially in the procedure for receiving and returning collateral.
Mekanisme Take Over KPR IB dengan Akad Ijarah Muntahiyah Bit Tamlik pada Bank Syariah Indonesia
Ningtias, Sinar Ayu;
Nasution, Yenni Samri Juliati;
Jannah, Nurul
Widya Balina Vol 8 No 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina
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DOI: 10.53958/wb.v8i2.327
Tujuan dari penelitian ini ada mekanisme take over KPR IB dengan akad Ijarah Muntahiyah Bit Tamlik pada Bank Syariah Indonesia. Penelitian ini menggunakan metode analisis data yaitu metode penelitaian kualitatif, sebab dalam menjawab permasalahan penulis menggunakan metode deskriptif dengan membandingkan antara sistem operasional dan teori yang ada. Serta melakukan pengumpulan data dengan cara observasi langsung, wawancara dan pengumpulan dokumen-dokumen yang digunakan untuk mendukung dan menambah referensi mengenai judul yang digunakan oleh penulis. Subyek dalam penelitian ini adalah BSI KCP Rantauprapat. Sedangkan obyek penelitian ini adalah mekanisme take over pada pembiayaan KPR iB dengan akad IMBT di BSI KCP Rantauprapat. Setelah melakukan penelitan serta pembahasan dengan membandingkan antara teori dan praktek, maka penulis dapat menyimpulkan bahwa BSI KCP Rantauprapat telah melakukan mekanisme pembiayaan take over KPR iB dengan akad al-Qardh al-Bai‟ wa al-Ijarah Muntahiya Bi al-Tamlik (IMTB) sesuai dengan SOP (Standar Operasional Prosedur) yang ada di BSI KCP Rantauprapat. Dimana mekanisme tersebut berisi syarat dan ketentuan serta prosedur yang harus dilakukan oleh setiap nasabah yang akan melakukan pembiayaan take over KPR iB di BSI KCP Rantauprapat. Prosedur tersebut diantaranya pemberian dana qardh dari BSI KCP Rantauprapat kepada nasabah untuk melunasi hutangnya yang ada di bank konvensional, kemudian melakukan akad ulang antara nasabah dan bank BSI KCP Rantauprapat yaitu dengan mengganti akad qardh menjadi akan ijarah dan membahas mengenai besar angsuran yang harus dibayar oleh nasabah setiap bulannya. Angsuran tersebut berasal dari pokok pinjaman setiap bulan ditambah ujrah. Dan setelah selesai angsurannya, maka akan dilakukan akad ulang yaitu akad ijarah muntahiyyah bittamlik (IMBT) sebagai akad untuk men-take over KPR yang akan menjadi akad dalam pengalihan kepemilikan KPR dari bank BSI KCP Rantauprapat ke nasabah.
Meningkatnya Jumlah Investor dalam Pasar Saham Indonesia Pada Era Pandemi Covid-19
Masridha Masridha;
Widya Dwi Syahprya;
Yenni Samri Juliati Nasution
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
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DOI: 10.61132/maeswara.v1i4.63
The Covid 19 pandemic has also had a negative impact on the company, such as a decrease in share prices and financial performance, ehich can affect the company's value. Not a few of the company's employees were fired because of it. But why did so many people invest during the covid 19 pandemic? In fact, there has been an increase in the number of investors on the indonesian stock exchange market. In this study, we will idntify the factors that influence the increase in the number of investors on the indonesian stock exchange market. With qualitve research methods, descriptive, exploratory. The results of this study are that there are several factors that influence people to invest during the covid 19 pandemic, many people invest in pandemic conditions by conducting fundamental and technical analysis, conducting stock portfolios, choosing bussiness sectors that are still needed in pandemic conditions, and seeking the latest information issuer.
Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City)
Saharani, Dita;
Samri Juliati Nasution, Yenni;
Syafina, Laylan
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung
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DOI: 10.23960/jep.v13i1.2659
This study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only.
ANALISIS PERBANDINGAN LAPORAN KEUANGAN LABA RUGI PT. PELINDO REGIONAL 1
Amelia Siregar, Cyntia;
Samri Juliati Nasution, Yenni
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak
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DOI: 10.54526/jes.v8i2.176
Pelindo 1 Provincial North Sumatra was the target of this study. This study aims to investigate and clarify the origins of financial statements as well as the variables affecting PT's profitability and income. Geographical Pelindo 1. The hypothesis concerning the relationship between financial summaries of benefit and loss and benefit and loss on organization is the one used in this investigation. This study employed a quantitative approach. PT. Pelindo Territorial 1 benefit and misfortune budget report data from the previous 2 (two) years' worth of research. This study uses flat examination for information analysis. According to level analysis results, net gain increased by (11.8%) in 2020–2021, while working pay increased by (636.4%) over the previous year. Profit after tax and total profit both grew by 1,359.2% in the current year. Given that the effects of the global Coronavirus pandemic are still being felt, as well as a flawed model that upsets the standard method of handling import containers, there will be a decrease in benefits organization in 2020. As a result, certain regions and countries won't be able to receive deliveries as expected due to lockdown.