Article Per Year (5 Year)
p-Index From 2021 - 2026
41.012
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Journal La Bisecoman INTELEKTIVA Jurnal Ekonomi Efektif Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JES (Jurnal Ekonomi STIEP) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 344 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 344 Documents
Search

 22   23   24   25   26 
Analysis of Determinants of Compliance in Paying Land and Building Tax (PBB) Based on Maqasid Sharia in Langkat Malahayati, Malahayati; Samri Juliati Nasution, Yenni; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3932

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 Yunila Tanjung, Dini; Siregar, Saparuddin; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4079

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.
The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance in Indonesian Sharia Commercial Bank Annissa, Ella; Nurlaila, Nurlaila; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4431

Abstract

The development of Sharia banks is marked by the growth of sharia banks and the number of sharia bank offices from year to year. This growth in the number of banks and assets should also be accompanied by an increase in the performance of Islamic banks themselves, which can be seen from the large financial ratios of these Islamic banks. This research aims to examine the influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility simultaneously on the performance of sharia banking. This type of research is quantitative research with a sample size of 42 financial report data from Sharia Commercial Banks from 2018-2020. The results obtained in this research are that ICG (Islamic Corporate Governance) has a positive and significant effect on ROA (Return on Assets) with t count 4.775678 > t table 1.68488 and ICSR (Islamic Corporate Social Responsibility) has a positive and significant effect on ROA (Return on Assets) t count 6.295548 > t table 1.68488. Then simultaneously ICG (Islamic Corporate Governance) and ICSR (Islamic Corporate Social Responsibility) on ROA (Return on Assets) with F-count 375.3721 > F-table 3.245 with an r-squared value of 0.947 or 94.7% explained by the variables ICG and ICSR and the remaining 5.3% are influenced by other variables outside this study.
Analysis of Community Socio-Economic Changes After Land Acquisition on the PT Sorik Marapi Geothermal Power Geothermal Project Maisyaroh, Tetti; Nasution, Yenni Samri Juliati; Syahriza, Rahmi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4583

Abstract

The development of geothermal projects brings about social changes in the community environment. PT Sorik Marapi Geothermal Power's policy through the construction of this geothermal power plant also has a big impact on changes in the economic level of the local community. This research uses a qualitative research method, a phenomenological approach, trying to explain or reveal the meaning of existing concepts or experiential phenomena based on the awareness that occurs from several individuals. The results of this research show that PT Sorik Marapi Geothermal plays a big role in improving the local community's economy, including: helping the community by providing fish farming businesses, helping village income, providing scholarships to local sons/daughters, and building village infrastructure. Land acquisition for the PT Sorik Marapi Geothermal geothermal project has had an impact on the socio-economic aspects of the community, as they have lost agricultural land. However, the company provides compensation money to people who clear their land with double the profits, and no party is harmed. This is based on the basic value of Islamic economics, namely responsibility. The responsibility given by the company is to provide the greatest good (maslahah) to the community. There are two types of PT Sorik Marapi Geothermal Power, namely: First, the negative impacts that occur after land acquisition on the PT Sorik Marapi Geothermal Power geothermal project are as follows: agricultural land is decreasing, clean water supply is decreasing, noise around the project area, air pollution, the roofs of residents' houses being easily damaged, gas leaks due to company negligence, which caused fatalities. Second, the positive impact, the positive impact after land acquisition on the PT Sorik Marapi Geothermal Power geothermal project is as follows: progress in the area, increased regional income, and reduced poverty land acquisition, many people, especially in the Puncak Sorik Marapi sub-district, suddenly became rich, expanding roads around the geothermal project area and creating jobs for the surrounding community.
KEPATUHAN WAJIB PAJAK BUMI BANGUNAN: PENDAPATAN MASYARAKAT, TINGKAT PENDIDIKAN DAN SOSIALIASI PERPAJAKAN DI KOTA BINJAI Zulferry, Diva Mumtazah Putri; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.30933

Abstract

One of the ways the government earns money is through taxes to fund social programs, public services, and infrastructure development. This study determines how taxpayer compliance in paying Land and Building Tax (PBB) in Damai Sub-district, Binjai City is influenced by community income, education level, and tax socialization. The efficiency of the local tax system in generating revenue for city development depends on tax compliance. For this study, primary data were collected from land and building taxpayers through the distribution of questionnaires. The sample size of this study was 94 people, who were selected using a purposive sampling technique. Multiple linear regression, classical assumption testing, data quality assessment, descriptive statistics, and hypothesis testing were used to test the data and analyzed with SPSS version 23. The research findings show that community income, education level, and tax socialization affect taxpayer compliance in paying land and building taxes.
Sustainable Human Resource Management Model to Enhance The Performance of Non-Profit Organizations: The Context of Zakat Institutions in Indonesia Dewi, Meutia; Rosalina, Dhian; Nasution, Yenni Samri Juliati; Marliyah, Marliyah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 3 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i3.2388

Abstract

This study aims to propose a Sustainable Human Resource Management (SHRM) model for Lembaga Amil Zakat (LAZ) in Indonesia, intended to bridge the gap between zakat potential and its realization through the professionalization of amils based on Islamic values and Sharia governance. Drawing upon a systematic literature review (2018–2025), the study synthesizes the indicators, drivers, barriers, and benefits of SHRM. The model emphasizes the reciprocal fit between strategy and HR practices, the integration of economic, social, and environmental sustainability dimensions, and several key enablers: Sharia governance, Islamic work ethics, digital HRM, national HR certification (SKKNI), and Unit Pengumpul Zakat (UPZ) networks. Core practices include mission-based recruitment, key performance indicators (KPIs) that integrate financial performance, social impact, and sharia compliance, certified training programs, proportional and transparent compensation, and structured volunteer management. The phased implementation is designed to enhance competencies, service quality, digital efficiency, and accountability, ultimately leading to increased collection growth, improved distribution accuracy, enhanced HR retention, and increased public trust. 
Wakafpreneur as an Instrument of Islamic Da'wah and Social Transformation in the Philanthropic Institution Zainur, Zainur; Yafiz, Muhammad; Nasution, Yenni Samri Juliati
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 8 No. 2 (2025): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Fakultas Dakwah Institut Agama Islam Sunan Giri Ponorogo

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

Abstract

Although waqf has long been recognised as a powerful Islamic socio-economic instrument, its utilisation in many Muslim communities remains largely consumptive and under-optimised. Existing studies tend to focus on traditional or partial models of productive waqf, offering limited insights into how waqf can be integrated with contemporary entrepreneurial practices to generate sustainable socio-economic impact. This study addresses this gap by examining Wakafpreneur, an innovative and integrated model that combines productive waqf with entrepreneurial frameworks to support da'wah initiatives and wider social transformation. Focusing on philanthropic institutions in Riau Province, Indonesia, this research aims to explore how the Wakafpreneur model is conceptualised, implemented, and experienced by its stakeholders. A qualitative case study approach was employed, drawing on in-depth interviews with waqf managers, participating entrepreneurs, and programme beneficiaries, as well as direct observations of Wakafpreneur business units. The findings demonstrate that Wakafpreneur significantly enhances the effectiveness of waqf management by transforming dormant waqf assets into sustainable business entities. This model not only generates independent financing streams for da'wah programmes but also promotes community economic empowerment through job creation, improved welfare outcomes, and the practical dissemination of Islamic values. The novelty of this study lies in its analysis of Wakafpreneur as a holistic and replicable model that positions waqf institutions as transformative agents within modern socio-economic ecosystems. The study recommends replicating the Wakafpreneur model in other regions as a strategic pathway to optimise waqf potential and strengthen the contribution of Islamic philanthropy to socio-economic development.
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.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri