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All Journal Hukum Islam LENTERA: Jurnal Ilmu Dakwah dan Komunikasi Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Isti`dal : Jurnal Studi Hukum Islam Ius Civile: Refleksi Penegakan Hukum dan Keadilan Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) Az Zarqa': Jurnal Hukum Bisnis Islam Wisanggeni : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Nanggroe: Journal Of Scholarly Service Lok Seva: Journal of Contemporary Community Service Nanggroe: Journal of Scholarly Service Lentera: Jurnal Ilmu Dakwah dan Komunikasi Journal of Society Innovation and Development (JSID) Jurnal Malikussaleh Mengabdi Indonesian Journal of Humanities and Social Sciences JOAS Seuraya Jurnal Pengabdian Kepada Masyarakat
Fitri Maghfirah
Fakultas Hukum Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Warehouse Receipt System Policy for Aceh’s Gayo Coffee Farmers during COVID-19: An Overview of Maqāṣid Sharia Andriani, Fitria; Maghfirah, Fitri
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 5 No. 2 (2021): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2021.052-06

Abstract

This study aims to describe three discussion topics about the importance of the coffee commodity for the Gayo community, the impact of COVID-19 on Gayo coffee farmers, and to analyse the policies implemented by the government in minimizing the losses of farmers affected by COVID-19 in the framework of maqāṣid sharia. This type of research is qualitative, with data methods through in-depth literature reviews of primary and secondary sources of previous scientific research, government agency reports and online media. The results showed that Gayo coffee has made a major contribution to food security, but since Covid-19 it has implications for coffee price fluctuations which have an impact on decreasing people’s income. Therefore, the government issued a Warehouse Receipt System policy, with the aim that Gayo coffee farmers could use warehouse receipts to obtain financing facilities from banks in financing food security and coffee production needs. The policy taken by the government in minimizing the risk of loss for Gayo coffee farmers is a manifestation of the value of the maqāṣid sharia values in maintaining self-preservation (ḥifẓ nafs) and preserving property (ḥifẓ Mal) so that they can continue to survive in order to maintain welfare even during the pandemic. This effort can also be used to strengthen the Gayo coffee production chain because in addition to obtaining financing to meet production needs, it can also be used to meet food during a crisis.
Peningkatan Kompetensi Guru SLB dalam Pemanfaatan Teknologi Pembelajaran Digital di SLB YPAC Dewantara Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Maghfirah, Fitri; Mulyati, Sri; Kembaren, Emmia Tambarta
Lok Seva: Journal of Contemporary Community Service Vol 4, No 2 (2025)
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/lokseva.v4i2.13515

Abstract

At SLB YPAC Dewantara, North Aceh, teachers' mastery of digital technology remains constrained in terms of the utilization of online applications and multimedia. The objective of this Community Service Program (PKM) is to enhance pedagogues' competencies through experiential learning, which is characterized by a participatory approach. The activity was conducted over the course of two days and involved 15 teachers. The materials covered the use of Zoom Meeting, Google Meet, Bitly, and the creation of simple animations using Canva and Powtoon. The evaluation results demonstrated a substantial increase in the utilization of digital tools, with the capacity to employ the fundamental functionalities of Zoom and Google Meet escalating from 27% to 87%, the application of Bitly rising from 13% to 80%, and the proficiency in generating animated media increasing from 7% to 73%. The challenges encountered by the participants included time constraints, variations in digital literacy, and internet infrastructure. This PKM fostered the establishment of an internal teacher learning community and underscored the significance of synergy among individual capacity, institutional support, and sustainable mentoring.
RESILIENCE OF CUSTOMARY LAW IN FACING THE ECOLOGICAL CRISIS IN PAYA NIE Fitri Maghfirah; Marlia Sastro; Sela Azkia; Muhammad Yusra; Nanda Setia Saputra
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.4376

Abstract

This study employs a qualitative socio-legal approach to examine the role of customary law in addressing climate change and ecological challenges in the Paya Nie wetland ecosystem. Customary law is understood not only as written norms but also as living practices embedded in community life. Thus, the ecological crisis in Paya Nie marked by recurrent drought, flooding, and ecosystem degradation cannot be analyzed solely through normative legal perspectives but requires a broader socio-ecological framework. Research data were obtained from two main sources. Secondary data came from academic journals, legal documents, government reports, and research publications, providing the conceptual foundation to situate customary law within environmental governance. Primary data were collected through participatory observation and in-depth interviews with customary leaders, local stakeholders, and surrounding communities to capture social dynamics, communal solidarity, and unwritten customary mechanisms that remain influential in daily practice. Data were analyzed using a descriptive-analytical method. The analysis first mapped ecological problems in Paya Nie, then linked them to customary and formal legal instruments, including qonun gampong. Finally, the findings were interpreted through the lens of socio-ecological resilience theory to reveal how communities adapt, transform, and innovate in response to climate change. The study shows that customary law in Paya Nie functions not only as a set of traditional rules but also as an adaptive mechanism that strengthens community resilience. It plays a critical role in regulating land use, fostering solidarity, and sustaining ecological balance. These findings contribute to the broader discourse on how living customary law can serve as a local strategy for ecological resilience in the face of global environmental change.
Analysis of PT Lhoong Setia Mining's Responsibility for Land Reclamation in the Perspective of Environmental Fiqh Fitria Mardhatillah; Shira Thani; Fitri Maghfirah
Journal of Aceh Studies Vol. 1 No. 2 (2024): Journal of Aceh Studies: July
Publisher : Winaya Inspirasi Nusantara Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63924/joas.v1i2.167

Abstract

Mining businesses play an important role in providing real added value for national economic growth and sustainable regional development. However, the excessive exploitation of natural resources will have an impact on the sustainability of natural resources and environmental functions. Land reclamation is the responsibility of mining companies to restore post-mining environmental conditions. This study utilizes a qualitative analysis method with a comparative analysis data collection technique, namely by comparing various journals, written information from the internet, and other literature. According to Law Number 3 of 2020 regarding Amendments to Law Number 4 of 2009 concerning Mineral and Coal Mining, companies or business actors are required to carry out post-mining reclamation. As a result of field findings, PT Lhoong Setia Mining has not conducted the land reclamation process or fulfilled other obligations. This is not in line with laws, regulations, and the principles of environmental fiqh in mining land exploration.
Debt Financing as a Structural Shield: Capital Intensity, CSR, and Tax Aggressiveness in Indonesian Manufacturing Nur Afni Yunita; Muhammad Yusra; Sri Mulyati; Fitri Maghfirah
JOURNAL OF SOCIETY INNOVATION AND DEVELOPMENT Vol 8 No 1 (2026): JSID: November 2026
Publisher : Winaya Inspirasi Nusantara Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63924/jsid.v8i1.305

Abstract

Tax aggressiveness remains a persistent concern for fiscal authorities and stakeholders, as it directly diminishes public revenue and complicates regulatory compliance. While firm-level attributes such as capital intensity, leverage, and corporate social responsibility (CSR) frequently inform discussions on tax planning, empirical consensus regarding their influence remains elusive, particularly within the Indonesian manufacturing sector. This study investigates the impact of these three determinants on corporate tax aggressiveness among manufacturing entities listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative framework, we applied panel data regression analysis to a purposive sample of 93 manufacturing firms observed between 2019 and 2024. Our analysis reveals that neither capital intensity nor CSR exerts a statistically significant influence on tax aggressiveness. Conversely, leverage demonstrates a significant negative association with tax aggressive behavior. This inverse relationship suggests that firms maintaining higher debt levels benefit from substantial interest tax shields; these deductible expenses effectively lower taxable income, thereby reducing the firm's overall tax liability. These findings indicate that leverage serves as a primary mechanism for tax management in this context. Rather than pursuing aggressive avoidance strategies, highly leveraged firms appear to prioritize the inherent tax advantages derived from their financing structures. These results offer critical implications for policymakers, investors, and corporate managers navigating the intersection of capital structure decisions and fiscal compliance.
PENDATAAN KELUARGA KORBAN BANJIR BANDANG UNTUK MENDUKUNG PENYALURAN BANTUAN DI DESA MEUNASAH BARO Muhammad Yusra; Fitri Maghfirah; Sri Mulyati; Defry Hamdhana; Nur Afni Yunita
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): SEURAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

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

Abstract

Banjir bandang merupakan bencana hidrometeorologi yang berdampak signifikan terhadap kehidupan sosial dan ekonomi masyarakat. Permasalahan utama yang sering muncul pascabencana adalah ketidaktepatan penyaluran bantuan akibat keterbatasan data korban yang akurat dan terverifikasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan pendataan keluarga korban banjir bandang di Desa Meunasah Baro sebagai dasar pendukung penyaluran bantuan yang tepat sasaran. Metode yang digunakan meliputi survei lapangan secara langsung, wawancara dengan kepala keluarga, observasi kondisi rumah, serta penyusunan basis data sederhana berbasis kebutuhan korban. Hasil kegiatan menunjukkan tersusunnya data keluarga terdampak yang memuat tingkat kerusakan dan kebutuhan prioritas, sehingga membantu pemerintah desa dan pemangku kepentingan dalam menyalurkan bantuan secara lebih efektif dan adil.
Co-Authors Andriani, Fitria Budi Bahreisy Eko Gani PG Eny Dameria Faisal Faisal Fauzah Nur Aksa Ferdy Saputra Firman Alfathy Fitria Andriani Fitria Andriani Fitria Mardhatillah Fitria Mardhatillah Hadi Iskandar Hamdhana, Defry Herinawati, Herinawati Husnul Mirzal Jamaluddin Jamaluddin Jamidi, Jamidi Johari Kembaren, Emmia Tambarta Malahayati Malahayati Manfarisyah, Manfarisyah Mardhatillah, Fitria Muhammad Yusra Mukhlis Mukhlis Muksalmina Muksalmina Muksalmina Muksalmina Nabhani Yustisi Nanda Setia Saputra Nur Afni Yunita Nur Aksa, Fauzah Nuribadah Nuribadah Nuribadah, Nuribadah Prasetyani, Lolita Ridha Khairani, Ridha Sastro, Marlia Sela Azkia Shira Thani Sri Mulyati Sri Mulyati Tasyukur Tasyukur Teuku Yudi Afrizal Thani, Shira Walqomaro, Qoryati Yuli Santri Isma Yusra, Muhammad Yusrizal