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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 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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)
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Pengaruh Pemahaman Dan Pendapatan Pedagang Tetap Terhadap Keputusan Menggunakan Asuransi Kebakaran Berdasarkan Padat Penduduk: Studi Kasus Pedagang Sigambal Kec. Rantau Selatan, Kab. Labuhan Batu Dhea Nita Syafina Rambe; Yenni Samri Juliati Nasution; Budi Dharma
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.546

Abstract

This research is quantitative descriptive. Data collection techniques were carried out through a list of statements (questionnaire) and documentation studies. The sample in this study was 93 people. Variables are measured using a Likert scale. Hypothesis testing uses multiple linear regression analysis via the t test and f test. Partially, traders' understanding has a positive and significant effect on the decision to use insurance with a value of > (9.187 > 1.661). Traders' income has a positive and significant effect on the decision to use insurance with a value > (2.708 > 1.661). Simultaneous test results show a very real influence on the decision to use insurance for Sigambal traders in Kec. Rantau Selatan District. Labuhan Batu, based on the f test, it is known that Fcount > Ftable (108.348 > 3.10) so that these results identify that the variables Trader Understanding and Trader Income simultaneously influence the Decision to Use Insurance. The determinant coefficient value of 0.707 means that the decision to use insurance for sigambal traders in Kec. Rantau Selatan District. Labuhan Batu can be influenced by traders' understanding and traders' income by 70.7%. The aim of this research is to determine and analyze the influence of Trader Understanding and Trader Income simultaneously on the Decision to Use Insurance.
Analisis Pengelolaan Dana Desa Pematang Sei Baru Dalam Perspektif Ekonomi Islam (Studi Pada Desa Pematang Sei Baru Kecamatan Tanjung Balai Kabupaten Asahan Tahun 2018 – 2020) Yolanda Sambas; Sri Sudiarti; Yenni Samri Juliati Nasution
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2836

Abstract

Dana desa sebagai salah satu bentuk dari pengeluaran pemerintah salah satu tujuan penggunaannya adalah membiayai kebutuhan dan keperluan pemerintahan di tingkat desa. Pengeluaran pemerintah adalah konsumsi barang dan jasa yang dilakukan pemerintah serta pembiayaan yang dilakukan pemerintah untuk keperluan administrasi pemerintahan dan kegiatan – kegiatan pembangunan Pemerintah dalam upaya mempercepat peningkatan kesejahteraan dan pemerataan pembangunan mulai memberikan perhatian. Penelitian ini akan mengungkap beberapa penjelasan mengenai bagaimana pengelolaan dana desa Menurut UU dan kegiatan yang menjadi bukti adanya pengeluaran dana dan keuangan desa serta bagaimana pertanggungjawaban atas dana desa. Penelitian ini termasuk dalam penelitian studi kasus dengan analisis komparatif karena peneliti yang ingin membandingkan problematika pengelolaan keuangan dengan mengacu pada Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik yaitu pengamatan atau observasi lapangan. penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana desa terhadap kepuasan masyarakat Pematang Sei Baru Kecamatan Tanjung Balai Kabupaten Asahan. serta berapa penjelasan mengenai antara pengelolaan dana desa perspektif ekonomi islam.
Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada PT. Makmur Bintang Plastindo Medan Khairunisa Hanum; Arnida Wahyuni Lubis; Yenni Samri Juliati Nasution
Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v3i3.68033

Abstract

Perolehan aktiva tetap dapat dilakukan dengan berbagai cara, setiap cara perolehannya mempengaruhi harga perolehannya. Depresiasi atau penyusutan sebagai alokasi sistematis jumlah yang dapat disusutkan dari suatu asset selama masa manfaatnya. Metode penyusutan dilakukan dengan berbagai metode seperti, metode garis lurus, jumlah unit produksi, saldo menurun, dan lain sebagainya. Tujuan penelitian ini adalah mengetahui apakah perlakuan akuntansi terhadap aktiva tetap dan penerapan metode depresiasi yang ada di PT Makmur Bintang Plastindo Medan sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16. Metode penelitian yang digunakan ialah Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa PT Makmur Bintang Plastindo Medan sudah menerapkan akuntansi aktiva tetapnya sesuai dengan PSAK No. 16. PT Makmur Bintang Plastindo menggolongkan aktiva tetapnya menurut masa manfaatnya, perusahaan memperoleh aktiva tetap dengan tiga cara, yaitu pembelian tunai, pembelian kredit dan pembelian secara gabungan, prinsip ini telah sesuai dengan PSAK No. 16. Pengeluaran yang digunakan saat memiliki aset tetap pada PT Makmur Bintang Plastindo adalah Biaya Pemeliharaan, dan Biaya Perbaikan. PT Makmur Bintang Plastindo melakukan pemberhentian dan pelepasan aktiva tetap yaitu dengan cara dijual, dimusnahkan maupun dihibahkan dan dalam hal penyajian aktiva tetap di neraca sebesar nilai buku yaitu harga perolehan dikurangi dengan akumulasi penyusutan. Dalam penyajian aktiva tetap, PT Makmur Bintang Plastindo telah melakukannya sesuai dengan PSAK No.16.
Analysis of the Application of Utmost Good Faith Principles in Personal Accident Insurance Agreements (Case Study of PT Asuransi Askrida Syariah Medan Branch) Aida Malan Sari; Yenni Samri Juliati Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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

Abstract

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

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

Abstract

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

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

Abstract

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

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

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.
Prinsip Equilibrium Perilaku Berkonsumsi Dalam Perspektif Al Qur’an Surat Al Furqon Ayat 67 Venny Fraya Hartin Nst; Azhari Akmal Tarigan; Yenni Samri Juliati Nasution
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3999

Abstract

Larangan konsumsi berlebihan Tergantung pada tingkat kebutuhan dan keadaan tertentu, seseorang terkadang tidak memperhatikan tingkat kebutuhan menurut Islam. Konsumen seringkali menempatkan kebutuhan Al-Hajjah Al-Hjjiyah sebagai Al-Hajjah Al-Dharuriyah, Al- Hajjah Al-Tahsiniyah sebagai Al-Hajjah Al-Hjjiyah, bahkan Al- Hajjah Al-Tahsiniyah sebagai Al-Hajjah Al-Dharuriyah. Hal inilah yang dilakukan Masyarakat di Kecamatan Medan Area. Untuk memenuhi kebutuhan, banyak dari mereka yang memperhatikan kebutuhan dasar dan terkadang mengutamakan kebutuhan sekunder. Serta  orang menggunakan uang yang mereka miliki untuk memuaskan keinginan yang tidak terbatas. Membelanjakan barang dan jasa yang mereka inginkan, membeli barang yang sudah mereka miliki, namun karena maraknya fashion, maka masyarakat mengkonsumsi barang secara berlebihan, seperti yang terjadi di Kecamatan Medan Area. Metode Penelitian ini melalui tinjauan literatur berdasarkan artikel penelitian sebelumnya terkait topik Prinsip Equilibrium Perilaku Berkonsumsi Dalam Perspektif Al Qur’an Surat Al Furqon Ayat 67. konsumerisme dilarang karena termasuk ke dalam perilaku berlebih-lebihan, hanya berorientasi pada kepuasan duniawi dan menumbuhkan sifat sombong. Islam mengajarkan perilaku konsumsi yang menganut paham keseimbangan dalam berbagai aspek, sesuai kebutuhan dan memiliki nilai manfaat sesuai dengan rasionalitas, yang berarti bahwa jika memahami betul konsep pola konsumsi yang diajarkan oleh Islam maka manusia dapat membatasi keinginanya sesuai dengan kebutuhan dan manfaat yang berujung pada terkikisnya perilaku boros, kikir dan sombong. Karya dari Rafiq Yunus Al-Masri tentang tafsir Ekonomi bahwa menekankan sebuah Batasan Batasan yang tepat atau optimal antara pemborosan dan berhemat, dan Konsep pengelolaan harta dalam islam sangat diperhatikan baik dalam perolehannya maupun dalam pendistribusiannya, mengingat harta merupakan sarana dalam pemenuhan kebutuhan dalam kehidupan, bahkan dalam konteks tertentu islam melarang berperilaku boros terhadap harta. boros dalam konteks islam berarti mengeluarkan harta secara berlebihan diluar keperluan yang semestinya, apalagi menghamburkan harta untuk keperluan yang dilarang oleh agama.
Perlakuan Akuntansi Pendapatan Jasa Outsourcing Pada Pt. Ion Solusi Objektif Ferry Dermawan; Yenni Samri Juliati Nasution
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.819

Abstract

The income earned by companies in the field of outsourcing comes from all forms of work contracts and also management fees, which means that it comes from all kinds of service revenue in the field of outsourcing as income obtained directly from all areas of sales activity in the service sector. Outsourcing in the field of companies comes from the existence of work agreements, as a form of income accounting treatment at the Ions Solusi Objective company. The main part in managing the company is in the field of recognition, presentation and measurement. The methods used in this study were interviews and documentation as the main part of the data analysis as the main part of the qualitative descriptive. The results of the study are that there is an accounting treatment that originates from outsourcing service revenue from PT. Ion Solution Objective seen from the recognition, presentation, and measurement. Revenue from outsourcing services is in accordance with the rules that apply in SAK ETAP
QURTHUBI’S VIEW: CONSUMPTION BEHAVIOUR IN SURAH AL-A’RAF VERSE 31 Wahyu Syarvina; Reza Febrian; Azhari Akmal Tarigan; Yenni Samri Juliati Nasution
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.291

Abstract

Consumption activity in Islamic teachings is one of human economic activities that aims to increase worship and faith in Allah SWT in order to get peace, victory and prosperity in the hereafter (falah), either by spending money or income for his own needs or for good deeds for others. In the view of conventional economics, consumption activities are closely related to maximizing satisfaction (utility). In this study, the data used is qualitative data with the data source used in the book of Tafsir Al-Qurthubi. Consumption behavior in Qurthubi's view is that consumption is limited to meeting needs not desires, the purpose of consumption is to maximize benefits not just satisfaction, eating and drinking that is lawful and good, should not be excessive in consumption but is more recommended to be proportionate according to each individual's needs. as a form of health care.
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