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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
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Relevansi Kebijakan Fiskal Syariah dalam Mendorong Stabilitas Ekonomi Umat: Kajian Tafsir Tematik Ayat dan Hadis Berbasis Pendekatan Kontemporer Febi Alicia; Nurhayati; Yenni Samri Juliati Nasution
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8580

Abstract

This study aims to analyze the relevance of sharia fiscal policy to the economic stability of the Muslim community through a thematic interpretation of verses and hadiths and a contextual analysis of modern fiscal policy. The study employed qualitative methods, examining literature selected based on criteria such as academic credibility, publisher reputation, publication recency, and relevance to sharia fiscal issues. The analysis was conducted through thematic coding of key issues such as zakat distribution, the role of sukuk in macroeconomic stabilization, and strengthening ZISWAF regulations. The results indicate that sharia fiscal instruments such as zakat, infaq, sadaqah, waqf, and sukuk have a strong normative basis and play a significant role in supporting distributive justice and economic stability. The integration of sharia principles into modern fiscal policy can be an alternative economic mechanism that is fairer and oriented towards the public good. This study is limited by the lack of empirical data; therefore, further research is recommended using a quantitative approach and comparative studies to measure the effectiveness of sharia fiscal policy in a broader context.
Tafsir dan Hadis Zakat: Analisis Normatif dan Relevansi Terhadap Keadilan Sosial-Ekonomi Widya Purnama Sari; Nurhayati; Yenni Samri Juliati Nasution
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8757

Abstract

Zakat is a pillar of Islam that has both worship and socio-economic dimensions. This article discusses the basics of zakat through a study of verses from the Qur'an and the hadith of the Prophet Muhammad (peace be upon him), accompanied by an analysis of classical and contemporary scholars of tafsir and hadith commentary. The research uses a literature study method with a focus on the tafsir of Ibn Kathir, al-Qurtubi, and Quraish Shihab, as well as authentic hadiths from Sahih Bukhari and Muslim. The results show that zakat is an instrument for wealth distribution that aims to create social justice, improve the welfare of the people, and strengthen social solidarity. This study also emphasizes the importance of professional zakat management in a modern context to support economic development and poverty alleviation. Based on the results of a normative analysis of the interpretations of the Qur'an and hadith studied, this study found that the principle of socio-economic justice in Islam is not only moral-ideal, but has a strong and applicable textual basis. The interpretation emphasizes the obligation to distribute wealth fairly, prohibit exploitation, and protect vulnerable groups as a form of structural justice, while the hadith reinforces it through the practical example of the Prophet Muhammad in economic management oriented towards the welfare of the people. The unique findings of this study indicate that the integration of normative values of interpretation and hadith is able to build a framework of socio-economic justice that is relevant to address contemporary economic inequality, by placing ethics, social responsibility, and balance between individual rights and public interests as the main principles
Konsep Amanah dalam Pengelolaan Uang: Kajian Tematik atas QS An-Nisa’ 5, An-Nisa’ 29, dan Al-Baqarah 177 Ahkamil Hakim; Nurhayati; Yenni Samri Juliati Nasution
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8951

Abstract

This study aims to explore the meaning of trust in financial management based on Surah An-Nisa' 5, Surah An-Nisa' 29, and Surah Al-Baqarah 177 through a focused thematic interpretation (maudhu'i intiqā'i) approach. By examining three key relevant verses, this study emphasizes the principle of prudence, the prohibition on misuse of wealth, and social responsibility in financial management. The analysis was conducted qualitatively through a review of classical and contemporary exegetical literature, as well as content analysis to identify the ethical values ​​and legal principles contained. The results indicate that trust encompasses the dimensions of personal integrity and transparent and accountable professional governance. Wealth is not only the property of the individual but also a means for societal welfare and distributive justice. These findings contribute to the development of an economic system with integrity, justice, and a focus on social benefits.
Analisis Perlakuan Aset Tetap Berbasis SAK-EMKM untuk Akurasi Perhitungan Laba dalam Mendukung SDG 8 pada Usaha AD Teratak Devi Herawati; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.14897

Abstract

Studi ini meneliti perlakuan akuntansi aset tetap berdasarkan SAK-EMKM di AD Teratak, sebuah usaha mikro penyewaan, dengan fokus pada rekonstruksi laporan laba rugi untuk meningkatkan akurasi perhitungan laba. Penelitian ini menggunakan pendekatan studi kasus kualitatif yang didukung oleh analisis akuntansi terapan, data diperoleh melalui wawancara mendalam dengan pemilik usaha, observasi aset langsung, dan dokumentasi, diikuti dengan rekonstruksi laporan laba rugi secara sistematis menggunakan metode penyusutan garis lurus. Temuan menunjukkan bahwa penyusutan yang tidak tercatat oleh pemilik mengakibatkan laba yang terlalu tinggi sebesar Rp 39.090.000; setelah rekonstruksi yang memasukkan beban penyusutan sebesar Rp 2.130.000, laba bersih yang dikoreksi menjadi Rp 36.960.000. Studi ini berkontribusi pada literatur akuntansi dengan menunjukkan bahwa tidak adanya perlakuan aset tetap dalam catatan keuangan UMKM menghasilkan distorsi laba secara sistematis, dan dengan memperluas penelitian sebelumnya melalui keterkaitan eksplisit antara kepatuhan SAK-EMKM dan kualitas informasi keuangan pada perusahaan jasa yang padat aset. Temuan ini selanjutnya menunjukkan bahwa akuntansi aset tetap yang terstandarisasi mendukung transparansi keuangan dan pengambilan keputusan manajerial yang lebih tepat, dengan implikasi potensial bagi SDG 8 dalam hal pengembangan UMKM berkelanjutan.
Kesadaran Pedagang dalam Membayar Zakat di Pasar Sukaramai Medan Sri Novita Hasibuan; Sutiyawati; Rizky Rmadhan Saragih; Yenni Samri Juliati Nasution
AL-UJRAH Vol 4 No 2 (2026): Juni
Publisher : Prodi Ekomoni Syariah STAI Al Akbar Surabaya

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

Abstract

Abstract This study aims to find out the awareness of traders in paying zakat at the Medan Sukaramai Market. The research uses a qualitative approach with the type of field research. The research informants consisted of two Muslim traders who were selected using purposive sampling techniques. Data collection was carried out through observation, interviews, and documentation, while data analysis used qualitative descriptive techniques. The results of the study showed that the two informants had a fairly good awareness in paying zakat. This awareness is shown through the understanding that zakat is an obligation that must be fulfilled by Muslims and has social benefits for people in need. This study also found that the awareness of paying zakat is influenced by religious understanding, social environment, and sense of responsibility as a Muslim. Knowledge about zakat is obtained through family, religious lectures, and the surrounding environment which also forms the awareness of zakat. However, the informant's understanding is still more focused on zakat fitrah compared to other types of zakat. Therefore, more intensive education and socialization efforts are needed regarding zakat so that the public has a broader understanding so that the implementation of zakat can be carried out optimally. The findings of this study show that religious understanding and the social environment have an important role in shaping traders' awareness to pay zakat. Keywords: Awareness of Paying Zakat, Zakat, Traders of Sukaramai Market Medan
The Socialization of Managing Avocado Seeds into Healthy Tea is a Business Ideas to Overcome Extreme Poverty Nasution, Auliya Shalha; Ayu S, Hanifa; Saragih, Muhammad Darul Aswad; Pira Azara; Syahinda, T. Razita; Yenni Samri Juliati Nasution
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/35frm848

Abstract

The  In Namu Ukur Village, the Community Service Program (KKN) was implemented to educate and teach the locals on how to use avocado seeds as a profitable and healthful tea product. The village's high level of extreme poverty and the amount of wasted avocado seeds served as the impetus for this socialization activity, which calls for straightforward, affordable, and basic business solutions. The initiative included processing demonstrations, awareness seminars, and hands-on support for local adolescents and groups of women. The findings demonstrated that the community could comprehend the cleaning, drying, roasting, and product packaging steps involved in turning avocado seeds into herbal tea. In addition to its health benefits, avocado seed tea has a promising economic future due to its inexpensive manufacturing costs and easily accessible raw materials. Through this program, the residents of Namu Ukur Village learned how to create business concepts based on local resources that may be used as an alternate strategy to boost the local economy and combat extreme poverty.
The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government Ginting, Herminaria Br; Nasution, Yenni Samri Juliati; Nasution, Muhammad Syukri Albani
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11154

Abstract

This study aims to analyze the role of village management accounting in improving program effectiveness, financial accountability, and resource allocation in Namo Simpur Village. The research uses a quantitative causal associative approach. Data were collected through questionnaires from 31 village officials involved in financial management and program implementation. Data analysis involved applying classical assumption tests. simple linear regression, and partial significance tests. The results indicate that management accounting has a positive and significant role in supporting the effectiveness of program implementation, enhancing financial management accountability, and helping to allocate resources more effectively and efficiently. This study concludes that the implementation of management accounting is an important factor in improving the quality of village governance.
The Influence of Islamic Capital Market Education and Literacy on Students’ Investment Activity in Digital Sharia Investment Platforms Maulida Rahma; Nur Ahmadi Bi Rahmani; Yenni Samri Juliati Nasution
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 13 No. 1 (2026)
Publisher : Universitas Islam Negeri Madura

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

Abstract

Despite the growing number of students with sharia investment accounts, active participation in digital Islamic investment platforms remains limited indicating a gap between financial education and actual investment behavior. This study examines the influence of Islamic capital market education and literacy on students’ investment activity on digital sharia platforms. Using a quantitative explanatory approach, data were collected from 95 students in the fifth and seventh semesters of the Faculty of Islamic Economics and Business (FEBI) at UIN North Sumatra, selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. The results show that Islamic capital market education has a positive but statistically non-significant effect on investment activity (β = 0.415; t = 1.726; Sig = 0.088). In contrast, Islamic capital market literacy has a positive and significant effect (β = 0.717; t = 3.274; Sig = 0.001), making it the most dominant predictor (standardized β = 0.463). Simultaneously, both variables significantly explain 46.5% of the variation in investment activity (F = 39.997; Sig= 0.000). These findings suggest that improving applied literacy not merely theoretical education is essential to stimulate active investment behavior, with practical implications for curriculum design, investment gallery programs, and Islamic fintech platform development targeting university students..
Analisis Kepatuhan UMKM Peternakan Bebek Terhadap Penerapan SAK EMKM: Studi Kasus UD Haikal Di Kecamatan Bambel Aceh Tenggara M Ridho Alfikri; Yenni Samri Juliati Nasution; Waizul Qarni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8870

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan UMKM peternakan bebek terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), dengan studi kasus pada UD Haikal di Kecamatan Bambel. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara dengan pemilik dan pengelola usaha, observasi serta dokumentasi pendukung. Hasil penelitian menunjukkan bahwa tingkat kepatuhan UD Haikal terhadap penerapan SAK EMKM masih rendah. Pengelolaan keuangan dilakukan secara sederhana, pencatatan keuangan belum lengkap dan tidak konsisten, serta belum terdapat pemisahan antara keuangan pribadi dan keuangan usaha. Selain itu, rendahnya pemahaman pemilik usaha terhadap SAK EMKM dan tidak adanya pendampingan akuntansi menjadi faktor utama yang menghambat penerapan standar tersebut. Ketidakpatuhan terhadap SAK EMKM juga berdampak pada keterbatasan akses UD Haikal terhadap pembiayaan dari lembaga keuangan formal. Penelitian ini memberikan kontribusi empiris dengan menyoroti pentingnya faktor kontekstual usaha dan kualitas sumber daya manusia dalam penerapan SAK EMKM pada UMKM peternakan bebek di wilayah rural
PENDISTRIBUSIAN ZAKAT DALAM MENINGKATKAN KESEJAHTERAAN MUSTAHIK DI KECAMATAN MEDAN POLONIA : (Studi Pada BKM Mesjid Agung Kota Medan) Khairiah Nasution; Titir Nauli Siagian; Yunus Amir Husein; Yenni Samri Juliati Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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

Abstract

Zakat is a part of Islamic economics that functions to assist underprivileged communities and reduce poverty gaps. This study aims to examine how the Mosque Management Board (BKM) of the Great Mosque of Medan distributes zakat to improve the welfare of mustahik (zakat recipients) in Medan Polonia District. This research employed a descriptive qualitative method, with data collected through interviews with mosque administrators and zakat recipients, supported by observations. The results of the study indicate that the distribution of zakat goes through three stages, namely data collection, verification, and determination of recipients. The zakat distributed is generally in the form of cash assistance, depending on the total funds collected. For the mustahik, this assistance is very beneficial in helping them purchase basic necessities and reduce their living burdens, especially approaching Eid al-Fitr. However, the main obstacle faced is the limited number of muzakki (zakat payers) who channel their zakat through this mosque, resulting in limited funds being managed.
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