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Efektifitas Sistem Informasi Akuntansi Moka POS dalam Meningkatkan Kualitas Pelayanan Fina Mulyana; Nurul Jannah; Yenni samri Juliati Nasution
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5773

Abstract

The main issues in this research include the importance of accounting information systems in supporting business operational activities in improving service quality. Factors that influence the effectiveness of an accounting information system are the sophistication of the information system technology used, the system used must be good and successful in meeting user requests. The aim of this research is to implement an accounting information system in the form of the Moka Pos application properly and effectively so as to help overcome problems that often occur in the service process. The method used is qualitative in the form of a case study on sadistic coffee. The data used is primary data originating from interviews, observation and documentation. This research uses DeLone and McLean's theory. By interviewing the Sadis Coffee manager and 2 employees. The results of the research show that the Moka Pos (Point Of Sale) accounting information system implemented by Kopi Sadis is effective even though problems are found such as system errors and incorrect input. This can be overcome by periodically upgrading the system. The use of Moka Pos is considered to simplify the service process so that customers do not queue again.
ANALYSIS OF INSTITUTIONAL REFORM OF THE INDONESIAN WAQF BOARD (BWI) AND PROBLEMS OF NATIONAL WAQF GOVERNANCE Nurul Aulia Dewi; Tetty Handayani Siregar; Yenni Samri Juliati Nasution; Marliyah Marliyah
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.13038

Abstract

This study aims to analyze the institutional challenges and direction of reform within the Indonesian Waqf Board (BWI) in managing national waqf. Although Indonesia has enormous waqf potential, with over 414,000 hectares of waqf land and approximately 420,000 nazhirs (Islamic trustees), the reality is that only about 10% of these assets have been managed productively. This study uses a qualitative approach with library research through analysis of academic literature, policy documents, and official reports from related institutions. The results indicate that the main problems lie in weak coordination between the central and regional BWI, limited human resource capacity, a lack of transparency and accountability, and low literacy and public trust in waqf management institutions. Furthermore, the implementation of waqf regulations has not been optimal due to lengthy bureaucracy and the absence of regulations that adapt to contemporary waqf innovations such as digital waqf and stock waqf. Comparisons with Malaysia and Turkey demonstrate that the success of productive waqf management is largely determined by institutional professionalism, strong regulatory support, and the integration of public policy with technology and the Islamic financial sector. Therefore, BWI institutional reform needs to focus on professionalizing nazhir (managers), digitizing the national waqf management system, and developing fiscal policies that encourage productive waqf innovation. These reforms are expected to strengthen transparent, accountable, and globally competitive national waqf governance to achieve the welfare of the community in accordance with the principles of maqāṣid al-syarī‘ah (the main objectives of Islamic law)
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.
Saham dalam Perspektif Hukum Islam: Analisis Konseptual, Normatif, dan Implementatif pada Pasar Modal Syariah Indonesia Ersa Trinanda; Nurhayati; Yenni Samri Juliati Nasution
Widya Balina Vol. 10 No. 2 (2025): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i2.863

Abstract

Mini riset ini membahas kedudukan saham dalam perspektif Islam dengan menelaah konsep dasar, landasan hukum, pandangan ulama klasik dan kontemporer, serta implementasinya dalam pasar modal syariah di Indonesia. Penelitian dilakukan melalui metode studi pustaka dengan menggunakan makalah “Saham dalam Pandangan Islam” sebagai sumber primer dan literatur fiqih muamalah, fatwa DSN-MUI, serta regulasi OJK sebagai sumber sekunder. Hasil penelitian menunjukkan bahwa saham merupakan instrumen penyertaan modal yang diperbolehkan dalam Islam karena memiliki kesesuaian dengan akad syirkah, khususnya syirkah al-‘inān, selama perusahaan yang menerbitkannya bergerak dalam sektor yang halal, bebas dari riba, serta tidak mengandung unsur gharar maupun maysir. Landasan normatifnya merujuk pada ayat Al-Qur’an seperti QS. Al-Baqarah ayat 275 dan QS. An-Nisa ayat 29 yang menegaskan kehalalan transaksi dan larangan praktik batil. Pandangan ulama kontemporer seperti al-Qaradawi, Wahbah az-Zuhaili, dan Taqi Usmani memperkuat legalitas saham syariah dengan memberikan batasan agar sesuai ketentuan syariah. Implementasi saham syariah di Indonesia telah berjalan dengan baik melalui regulasi DSN-MUI, penerbitan Daftar Efek Syariah (DES), pembentukan indeks seperti JII dan ISSI, serta pengembangan Sistem Online Trading Syariah (SOTS). Mini riset ini menyimpulkan bahwa saham syariah tidak hanya menjadi instrumen investasi yang sah menurut syariat, tetapi juga sejalan dengan maqāṣid al-syarī‘ah dalam menjaga harta (ḥifẓ al-māl) dan mendorong distribusi ekonomi yang lebih adil di masyarakat.
Larangan Riba dalam QS. Al-Baqarah 275–276: Studi Komparatif Tafsir Al-Qurthubi (Klasik-Fiqhi) dan Tafsir Al-Mishbah (Kontemporer-Kontekstual) Februari, Budi; Nurhayati; Yenni Samri Juliati Nasution
Lathaif: Literasi Tafsir, Hadis dan Filologi Vol. 4 No. 2 (2025): Lathaif: Literasi Tafsir, Hadis dan Filologi
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/lathaif.v4i2.15890

Abstract

This study examines how the Tafsir Al-Qurtubi and Tafsir Al-Mishbah interpret Surah Al-Baqarah verses 275–276 and their implications for understanding riba (usury) in the context of modern society. This study begins with the following main questions: How do the two commentators interpret the verse, what are the differences in their approaches, and how do these differences contribute to explaining riba in the contemporary era? The method used is qualitative research based on literature review, examining primary sources in the form of two tafsir books and other supporting literature. The results show that both agree on the absolute prohibition of riba, but differ in their emphasis: Al-Qurtubi uses a textual fiqh approach, while Al-Mishbah prioritizes the social context and values ​​of justice. These differences in approach enhance understanding that the prohibition of riba is not only normative legal but also related to ethics, justice, and protecting modern society from exploitative economic practices.
Peran Infaq dan Shadaqah dalam Mewujudkan Keadilan Sosial: Kajian Tematik Al-Qur’an dan Hadis Nida Nurhayani Pohan; Nurhayati; Yenni Samri Juliati Nasution
Lathaif: Literasi Tafsir, Hadis dan Filologi Vol. 4 No. 2 (2025): Lathaif: Literasi Tafsir, Hadis dan Filologi
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/lathaif.v4i2.15891

Abstract

This study aims to analyze the concepts of infaq and sadaqah in the Qur'an and Hadith through a qualitative approach using the maudhu'i (thematic) method. The theological-normative approach is used to explore the meaning of Islamic teachings on generosity, while the social approach is utilized to examine their relevance in contemporary Islamic philanthropic practices. Data were collected through a literature review of Qur'anic verses, Hadith, tafsir books, Islamic jurisprudence literature, Islamic economics, and previous research. The study results indicate that infaq and sadaqah play a strategic role in realizing social justice through the distribution of assets that is trustworthy, equitable, and oriented toward empowerment. The research findings also reveal the need to integrate Islamic normative principles with the design of a modern ZIS program that is more participatory, measurable, and sustainable. This study offers a conceptual model that can serve as a basis for maintaining Islamic philanthropic management to make it more effective, contextual, and have a real impact on society.
Analisis Model Pengelolaan Zakat, Infaq dan Shadaqah pada Lembaga Zakat Al-Washliyah (LAZWASHAL) Muhammad Hafiz; Yenni Samri Juliati Nasution
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7848

Abstract

This study aims to determine the management model of zakat, infaq, and shadaqah at the Al-Washliyah Zakat Institution (LAZWASHAL). Zakat, infak, and sadaqah are activities carried out by someone to fulfill their obligations and clean their assets. Indonesian people have enthusiasm in distributing zakat, infaq, and shadaqah. The research method used is qualitative with a descriptive approach. The technique of collecting research data through the subjects studied both from observation and interviews. The results showed that the LAZWASHAL zakat management model, namely productive zakat, is zakat that has a sustainable value and certainly does not run out. It has a target, namely the welfare of the community so that those who were recipients become zakat distributors or donors. in the form of providing business capital, providing donations in the form of groceries, cash to scholarships.
Computational Architecture of Digital Waqf in Indonesia Fatimah Zahara; Bambang Sugiharto; Yenni Samri Juliati Nasution
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.9627

Abstract

It is a necessity that information technology with the power of digitalisation is experiencing accelerated development. Its application also penetrates into various fields. On the other hand, the potential of cash waqf in Indonesia is also very large. The purpose of this paper is to describe the potential of cash waqf developed through digital mechanisms, by utilizing computing technology. The institutionalization of the spirit of digital-based waqf is the focus of attention in this study. The method used is descriptive qualitative with a literature review approach. The data taken are secondary data derived from scientific journals, academic papers, books that are compatible with this study. Digital artifacts of digital waqf institution platforms are also a relevant and main source of study in this discourse. The study found that the development and transformation of digital cash waqf began in 2012 when the Indonesian Ulema Council issued a fatwa on cash waqf. The study also found that cash waqf began to grow in the community and was amplified by the presence of digital instruments in the implementation of cash waqf payments. Many waqf institutions build digital platforms through various applications, websites and other social media.
Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan Sabun Cuci Piring Di Desa Sempajaya Kecamatan Berastagi Kabupaten Karo Yenni Samri Juliati Nasution; Azlina Azmi Siahaan; Delyana; Sabrina Sarda Nasution; Sony Rauda
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.14608

Abstract

Pemberdayaan masyarakat merupakan upaya untuk meningkatkan kemampuan, kemandirian, dan potensi individu maupun kelompok dalam memenuhi kebutuhan sehari-hari. Salah satu bentuk pemberdayaan adalah melalui pelatihan keterampilan praktis yang dapat dimanfaatkan sebagai peluang usaha, salah satunya pembuatan sabun cuci piring. Kegiatan ini dilakukan di Dusun I dan Dusun II, Desa Sempajaya, dengan sasaran ibu rumah tangga, menggunakan metode Participatory Action Research (PAR) yang menekankan partisipasi aktif masyarakat. Pelatihan mencakup penyampaian materi tentang jenis, kandungan, dan manfaat sabun, serta praktik langsung pembuatan sabun cuci piring menggunakan bahan-bahan sederhana dan mudah diperoleh. Hasil kegiatan menunjukkan bahwa seluruh peserta berhasil mengikuti pelatihan, menguasai teknik pembuatan sabun dengan baik, dan memahami materi yang disampaikan. Kegiatan ini memberikan manfaat ganda, yaitu meningkatkan keterampilan praktis, membuka peluang usaha rumahan, menghemat biaya rumah tangga, serta mendorong kemandirian ekonomi. Bagi anggota KKN, pelatihan ini memberikan pengalaman pemberdayaan masyarakat, pemahaman konsep ekonomi kerakyatan, dan pengembangan kemampuan manajerial, komunikasi, serta kewirausahaan. Secara keseluruhan, pelatihan ini memberikan dampak positif yang signifikan bagi masyarakat dan tim pelaksana serta menjadi langkah awal dalam pengembangan usaha kecil berbasis keterampilan lokal.
Marketing Strategies and Customer Acquisition in Multipurpose Umrah Budget Fund Products: Evidence from FIF Group Amitra Syariah Wildah Khoiriah Siregar; Yenni Samri Juliati Nasution; Nurlaila
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v13i1.1399

Abstract

This study examines the marketing strategy of the Multipurpose Umrah Advance Fund product at the FIFGROUP AMITRA Sharia Business Unit, with a focus on customer acquisition. Using a qualitative descriptive approach, data were collected through in-depth interviews, direct observations, and analysis of internal company documents. SWOT analysis was employed to identify key internal and external factors influencing marketing effectiveness. The findings indicate that AMITRA’s primary internal strengths include strong corporate reputation, strict compliance with sharia principles, an extensive service network, and an accessible financing system. Externally, substantial market opportunities exist for Umrah financing, driven by rising public interest in religious travel, advances in digital technology, and regulatory support for the Islamic financial sector. The IFAS and EFAS analyses position AMITRA in the Strength–Opportunity (SO) quadrant, suggesting a favorable strategic posture. Accordingly, the study recommends an aggressive growth strategy that leverages internal strengths to exploit external opportunities, particularly through intensified digital marketing, strengthened partnerships with Umrah travel agencies, and the development of technology-based services to expand market reach and increase customer numbers.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Alya Aurelia Alya Sahbrina Amani Raudathul Jannah Aminah Harahap Andri Soemitra Andriana Alnazhira Chandra Anggi Alia Ashari Hsb 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 Ayu Annisa Fikra Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Bambang Sugiharto 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 Delyana 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 Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Fatimah Zahara Febi Alicia Februari, Budi 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 Indra Prawira Indra Sari Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Kamilah, K. Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Nasrul Kahfi Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Nabil Putra Hendratmo Maharani Zaida Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syahbudi Muhammad Wildan Firdaus Mutiara Octavia Nabila Aulia Putri Hrp Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nida Nurhayani Pohan Nur Adilla NUR AHMADI BI RAHMANI Nur Amalia Nur Hayati Lubis Nur Rahmi Zuhra Nurainun Putri Nurfuadi, Wika Nurhayati Nurhayati Nurhayati 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 Putri Wulandini Sagala 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 Sabrina Sarda Nasution Sakina, Shania Saparuddin Saparuddin Saparuddin Siregar Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Nurojiyah Sitia Hotmin Harahap Sony Rauda SRI RAHAYU Sri Rahayu Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Sunni Syahputra Susi Kinanti Syafrizal, Rodi Syifa Alhusna Tambunan, Khairina Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Tiwi Bastari Batubara Tuti Anggraini Venny Fraya Hartin Nst Wahyu Syarvina Wasih Latuh Rahmi Widya Dwi Syahprya Wildah Khoiriah Siregar Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zainul Fuad Zen, M. Afif Shahputra