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All Journal Jurnal Akuntansi Muhammadiyah Religio : Jurnal Studi Agama-agama Jurnal Al-Qardh AL ISHLAH Jurnal Pendidikan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Islamic Civilization FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Akbis: Media Riset Akuntansi dan Bisnis Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences J-ISCAN : Journal of Islamic Accounting Research AL-FALAH : Journal of Islamic Economics Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Ar-Ribh Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Bisnis Administrasi (BIS-A) Al-Manahij : Jurnal Kajian Hukum Islam Mazahib: Jurnal Pemikiran Hukum Islam el hisbah: Journal of Islamic Economic Law J-ISCAN : Journal of Islamic Accounting Research
Almira Keumala Ulfah
Institut Agama Islam Negeri Lhokseumawe
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Unveiling the Power of Good Corporate Governance: The Key to Effective Zakat Administration Keumala Ulfah, Almira; Razali, Ramadhan; Mohamed A. Ismail, Sherif
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 1 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i1.10104

Abstract

This study aims to comprehensively analyze the implementation of Good Corporate Governance (GCG) in zakat administration to enhance transparency, accountability, and efficiency. As a country with a majority Muslim population, Indonesia has vast zakat potential, requiring professional management by zakat institutions. This research employs a qualitative methodology with a grounded theory approach to understand the complexities of zakat governance from a contextual perspective. The findings indicate that implementing GCG principles such as transparency, accountability, trustworthiness, responsibility, and fairnessis crucial for optimizing zakat management. Proper governance ensures that zakat institutions fulfill their obligations to both zakat payers (muzakki) and beneficiaries (mustahik). However, challenges such as weak supervision systems and potential misuse of zakat funds necessitate a structured governance framework. Thus, effective zakat administration should not rely solely on goodwill but must be supported by strong governance mechanisms to maximize social and economic impact.
Benefits and Challenges of Issuing Municipal Bonds for the Aceh Government Nadilla, Trie; Ulfah, Almira Keumala; Midesia, Shelly; Fitria, Ana; Sagala, Wahyu Putri
Jurnal Ar-Ribh Vol. 8 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17153

Abstract

The issuance of sukuk—Islamic bonds—by local governments has emerged as a viable alternative for financing infrastructure and public development, particularly in regions with special autonomy such as Aceh. This study explores the benefits and challenges of issuing municipal sukuk by the Aceh Government in light of the province’s unique legal framework under Islamic law and the scheduled termination of Special Autonomy Funds by 2027. Using a qualitative library research method, this paper reviews relevant literature, government regulations, and secondary data sources to assess the feasibility of sukuk issuance. The findings reveal several key benefits, including access to more affordable, sharia-compliant financing; reduced dependency on regional budgets and conventional loans; and the promotion of regional financial independence. However, challenges persist, such as limited regulatory clarity, insufficient infrastructure readiness, and low public literacy on sukuk instruments. To maximize the potential of sukuk, policy support, public education, and financial ecosystem strengthening are crucial. The study concludes that sukuk can serve as a strategic financial tool for sustainable development in Aceh, aligning with both economic objectives and Islamic financial principles.
ANALYSIS OF TOTAL DEBT TO ASSET RATIO AND PROFIT MARGIN AS A MEASURE OF COMPANY FINANCIAL PERFORMANCE Ulfah, Almira Keumala; Nurzianti, Rahma
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.1951

Abstract

This research aims to analyze the Total Debt to Asset Ratio (TDTAR) and Profit margin as a measure of a company's financial performance. TDTAR is used to measure a company's debt level in relation to its total assets, while Profit margin is used to measure a company's efficiency in generating net profit from its operating income. These two ratios provide valuable insight into a company's financial condition and profitability. This research identifies that the relationship between TDTAR and Profit margin has important implications in company decision making. A high TDTAR can indicate greater financial risk, especially if it is not balanced with a healthy Profit margin. Conversely, a low Profit margin can indicate operational efficiency problems that need to be corrected. In addition, this research highlights the importance of good financial risk management in managing the relationship between TDTAR and Profit margin. Companies need to understand the impact of these two ratios on their profitability, financial stability and financial decisions. Clear communication with stakeholders is also a key factor in building trust and support. In conclusion, TDTAR and Profit margin analysis are important tools in measuring a company's financial performance. Wise use of these two ratios can help companies plan, manage risks and achieve their financial goals well. This research provides a deeper understanding of the relationship between these two ratios and their implications in the context of corporate decision making.  
ANALISIS KINERJA KEUANGAN PERUSAHAAN : PENDEKATAN KEUANGAN DALAM MENGUKUR PERTUMBUHAN DAN KEBERLANJUTAN Ulfah, Almira Keumala; Nadila, Trie; Razali, Ramadhan
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1909

Abstract

Agar dapat mengetahui perkembangan perusahaan maka perusahaan sangatlah perlu untuk mengetahui kondisi keuangan perusahaan. Untuk dapat mengetahui kondisi keuangan maka perusahaan harus mengadakan analisis laporan keuangan perusahaan tersebut. Dengan menganalisis laporan keuangan tersebut maka akan mendapatkan informasi-informasi yang berhubungan dengan posisi keuangan dan hasil-hasil yang telah dicapai oleh perusahaan serta informasi lainnya yang berhubungan dengan pengambilan keputusan yang akan dilakukan oleh perusahaan. Kinerja suatu perusahaan dapat diukur dari beberapa aspek seperti aspek keuangan dan aspek non keuangan. Ditinjau dari aspek keuangan, kinerja perusahaan dapat diukur melalui penganalisisan terhadap laporan keuangan perusahaan yang akan memberikan informasi penting bagi perusahaan mengenai posisi keuangan perusahaan, sedangkan dari aspek non keuangan, kinerja perusahaan dapat dinilai dari kualitas kerja para karyawan, tingkat kedisplinan karyawan, ketepatan pemberian wewenang kerja kepada karyawan serta kesejahteraan para karyawan dan tingkat produktivitas
Industri Halal di Aceh: Strategi dan Perkembangan Razali, Ramadhan; Syahputra, Angga; Ulfah, Almira Keumala
AL-QARDH Vol 6 No 1 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

This study aims to analyze the strategy and development of the halal industry in the province of Aceh. This research is qualitative research, using a literature review approach from various previous studies. This study uses secondary data obtained from journals, documentation, books, and reports from related parties such as the literally Central Agency on Statistics, LPPOM MPU, LPPOM MUI, Aceh Culture and Tourism Office, and related parties.The results of the study found that Aceh Province is one of the provinces that implement sharia in all sectors. The application of Islam is not only in banking but is also applied to tourism, food, and other halal industries, however, the optimization of the halal industry cannot be felt optimally. The development of a halal industry strategy needs support from the local government. One strategy that must be done is to issue a halal certificate easily but professionally. In addition, to maximize the halal industry, especially halal tourism, local governments must also pay attention to the existing infrastructure. With the maximum development strategy carried out, it is expected to increase the halal industry, especially halal tourism in Aceh Province
COMPARATIVE ANALYSIS OF THE NON-PERFORMING FINANCING SETTLEMENT IN ISLAMIC FINANCIAL INSTITUTIONS Aulia, Fena Ulfa; Ulfah, Almira Keumala; Ismail, Sherif Mohamed; Hotman, Hotman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8921

Abstract

LKS has different characteristics, so different strategies and approaches are needed in resolving problematic financing. The purpose of the study is to analyze and compare strategies and approaches used in overcoming NPF in BPRS, BUS, and BMT. This research is a literature review with a qualitative approach using secondary data in the form of previous research results and as many as 12 research objects with documentation techniques. Data analysis techniques are carried out using data reduction, data analysis, and conclusions. This research shows that in general, the settlement of problematic financing is carried out by restructuring but by taking different approaches according to the character of BPRS, BUS, and BMT. In particular, there are some BMTs in solving NPFs that do not use approaches that correspond to their characteristics.
Between Sacred Texts and Local Traditions: The Dialectics of Worship and Culture in Aceh Husnaini, Husnaini; Ismail, Sherif Mohamed A.; Syihab, Mahdi Abdullah; Jafar, Muhammad; Zulhamdi, Zulhamdi; Keumala Ulfah, Almira
Religió Jurnal Studi Agama-agama Vol. 15 No. 2 (2025): September
Publisher : Department of Religious Studies, Faculty of Ushuluddin and Philosophy, Sunan Ampel State Islamic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/religio.v15i2.3660

Abstract

The encounter between religion and various cultures often results in a dynamic interaction, as it has to adapt to the existing traditions lived by the people. Examining such studies will reveal the tension and the dialectical dimension, helping us better understand how people perceive religion. This article aims to understand the relationship between Islamic rituals and Acehnese cultural practices, an area known as the “Veranda of Mecca”. By analyzing and interpreting extensive sources from a literature review, including academic literature, local religious texts, and historical archives, this qualitative research reveals that religious practices in Aceh, particularly the Commemoration of the Prophet Muhammad’s birth, congregational dhikr, tahlilan, and tarekat traditions, are the result of a centuries-long dialectic between Islamic teachings and the local traditions. Furthermore, it reveals two main views toward the religion: the textual view, which emphasizes the essence of the teachings and rejects cultural innovation, and the contextual view, which accepts acculturation. These approaches sometimes trigger tension, but also enrich the treasury of Islam and strengthen the social solidarity of the Acehnese people. This study underscores the importance of an inclusive, dialogical understanding as an interpretive resource for building a distinctive, harmonious religious identity in Aceh.
Co-Authors Akbarov , Feruz Ana Fitria Azmir Gani Bungkes, Panetir Bunkes, Panetir Emilda Kadriyani Fadhlur Rahman Fena Ulfa Aulia Heny Rofizar Hotman Hotman, Hotman husnaini, husnaini Husni Kamal Ika Rahmadani Iskandar Iskandar Ismail, Sherif Mohamed Ismail, Sherif Mohamed A. Isra Maulina Kadriyani, Emilda Mahyuni Mahyuni Midesia, Shelly Mohamed A. Ismail, Sherif Muh Nashiruddin Muhamad Syafril Nasution Muhamad Syafril Nasution Muhammad Anggung Manumanoso Prasetyo Muhammad Jafar, Muhammad Muhammad Syafril Nasution Nadila, Trie Nadilla, Trie Rahma Nurzianti Rahma Nurzianti, Rahma Ramadhan Ramadhan Ramadhan Razali, Ramadhan Rita Nengsih Sagala, Wahyu Putri Supriyanto Syahputra, Angga Syahputra, Angga Syihab, Mahdi Abdullah Trie Nadilla Yunina Yunina Zulhamdi, Zulhamdi