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All Journal Sosiohumaniora IBDA` : Jurnal Kajian Islam dan Budaya Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics Madania: Jurnal Ilmu-Ilmu Keislaman Ganaya: Jurnal Ilmu Sosial dan Humaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Bisman (Bisnis dan Manajemen): The Journal of Business and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ilomata International Journal of Management JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Golden Ratio of Marketing and Applied Psychology of Business Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Islamiconomic: Jurnal Ekonomi Islam Journal of Islamic Economics Lariba 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 Akuntansi Medan Amkop Management Accounting Review (AMAR) e-Jurnal Apresiasi Ekonomi Journal of Business Management and Economic Development JSE: Jurnal Sharia Economica Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Accounting Law Communication and Technology Islamic Banking & Economic Law Studies Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Journal of Business Inflation Management and Accounting Studia Islamika
Andri Soemitra
The Writer is lecturer in IAIN Sumatera Utara, Ph.D in Islamic Economics, Current position as Vice Dean I The Faculty of Shariah, IAIN Sumatera Utara
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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PEOPLE EMPOWERMENT STRATEGIES THROUGH THE MOSQUES: CASE STUDY OF MASJID AL-JIHAD BRAYAN MEDAN Soemitra, Andri
IBDA` : Jurnal Kajian Islam dan Budaya Vol 12 No 1 (2014): IBDA': Jurnal Kajian Islam dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.105 KB) | DOI: 10.24090/ibda.v12i1.431

Abstract

Fakta saat ini menunjukkan bahwa di Indonesia tidak banyak program dan agenda pemberdayaan masyarakat dan pemberantasan kemiskinan yang menggunakan ajaran agama dan institusinya sebagai paradigma berfikir dan instrumennya. Padahal, sebagai negara dengan mayoritas penduduk beragama Islam, Indonesia memiliki kesempatan emas untuk melibatkan agama dan institusi agama dalam berbagai program dan strategi pemberdayaan masyarakat dan pemberantasan kemiskinan. Tulisan ini memperkuat tesis bahwa masjid sebagai institusi agama Islam memiliki potensi yang luar biasa apabila difungsikan sebagai salah satu instrumen strategi pemberdayaan masyarakat dan pemberantasan kemiskinan. Tesis penelitian ini dibuktikan lewat penelitian empiris pada Masjid Al-Jihad Pulo Brayan kota Medan. Hasil penelitian empiris memperkuat tesis penelitian ini bahwa program dan strategi pemberdayaan masyarakat dan pemberantasan kemiskinan lewat pendirian BMT Masjid Al-Jihad memberikan hasil yang positif dan dapat menjadi model pelibatan masjid dalam program pemberdayaan masyarakat dan pemberantasankemiskinan.
Literature Study of Sukuk Mechanism and Operation As a Sharia Monetary Instrument Arfan Harahap, Muhammad; Latip, Abd; Nafil, Herwan; Puspita Sari, Dira; Soemitra, Andri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.311 KB) | DOI: 10.32670/fairvalue.v4i1.483

Abstract

Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan metode studi literature terhadap 100 jurnal yang telah terbit sejak tahun 2010-2020. Berdasarkan rangking yang dihasilkan dengan bantuan software Publish or Perish, data jurnal ditentukan dengan banyak temuan terbaru. Terjadi tren perkembangan terhadap penelitian yang berkaitan dengan sukuk sepanjang 10 tahun terakhir dengan penelitian terbanyak pada tahun 2013. Negara Malaysia menjadi penyumbang penelitian terbanyak dibandingkan dengan Negara lain. Penerbit Elsevier menerbitkan lebih banyak jurnal sepanjang tahun penelitian. Posisi literasi mengenai sukuk memiliki berkaitan dengan banyak kata kunci yang saling berketerkaitan dengan hasil yang diperlihatkan pada Network Visualitation.
Accountability and Financial Management of Mosques Based on ISAK 35 Concerning Financial Reporting of Non-Profit Organizations: Case Study at Al-Ikhlas Mosque Siregar, Dhetia Putri; Soemitra, Andri; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.212

Abstract

This study aims to find out how accountability for financial management exists at the Al-Ikhlas mosque and to find out how it conforms to ISAK 35 regarding financial reporting of non-profit organizations. The method used in this research is descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. According to ISAK 35, the financial statements of non-profit entities include statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. With good cash management, we can provide information to donors and other interested parties. The results of this study indicate that financial management at the Al-Ikhlas Mosque is still not in accordance with ISAK 35 standards, and the recording carried out by mosque administrators is still simple, namely recording income and expenses which are presented every Friday manually. The accountability process, which in this case is the process of disclosing to the congregation, is still not maximally detailed, only conveying the amount of income and expenses without clear details. Even so, the mosque parties have tried to make the best possible disclosure. This is because the management of the mosque does not know the financial recording system based on ISAK 35.
The Influence of Financial Inclusion, Financial Planning, and Financial Attitudes on the Financial Management of Culinary MSME Owners Lubuk Pakam Andini, Ayu; Soemitra, Andri; Dharma, Budi
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1211

Abstract

Actively improving the economy and reducing unemployment in Indonesia is played by Micro, Small and Medium Enterprises. Financial management holds significance in business operations., including financial inclusion, financial planning, and financial attitudes to ensure optimal business financial management. This study aims to assess the impact of Financial Inclusion, Financial Planning, and Financial Attitudes on Financial Management. The goal of this research is to enhance understanding and become a basis for legislators and local governments to focus more on improving the financial management of MSME businesses. Using a quantitative approach, this research involved culinary MSME owners in Lubuk Pakam District as a population. Samples were taken using purposive sampling techniques and the Lemeshow formula to obtain 96 respondents. The data collected is original or first hand (primary) data. Various tests such as validity, reliability, multiple regression, normality, Kolmogorov-Smirnov, multicollinearity, heteroscedasticity, as well as F, t tests, and coefficient of determination were included in the data analysis. It is known that financial management of culinary MSME owners in Lubuk Pakam District is influenced positively and significantly by financial planning and financial attitudes, while financial inclusion does not show a significant influence. Overall, financial inclusion, financial planning and financial attitudes contributed 78.50% to financial management, meanwhile, the remaining 21.50% was attributed to factors or variables that were not included in this study. For future research, it is suggested to include additional independent variables and increase the sample size to achieve a more comprehensive insight into how other variables affect financial behavior.
Pengaruh Inflasi, Nilai Tukar, Harga Minyak Dunia Dan Harga Emas Dunia Terhadap Indeks Saham Syariah Indonesia Hasibuan, Fauzan Fahmi; Soemitra, Andri; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3983

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
Pengaruh Pengetahuan Investasi, Modal Minimal, Return, Uang Saku, dan Manfaat Investasi Terhadap Minat Mahasiswa Berinvestasi Di Pasar Modal Syariah Wahyudi, Rizky; Soemitra, Andri; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.4030

Abstract

If a person just saves money, the value of that money will decrease over time. One of the main reasons Indonesians need to plan their finances is that they need to invest for their future. Investment is an essential part of economic growth and development in any country. This helps businesses grow and creates jobs, which in turn helps grow the economy. Young people can help drive this outcome by participating in government projects designed to attract new investors to the country, especially students. This will help drive economic growth and make the country more prosperous. This study aims to analyze the influence of investment knowledge, minimum capital, returns, risks and benefits on students' interest in investing in Medan. This research is focused on undergraduate students of the Faculty of Economics and Economics, University of Medan, whose university has an Investment Gallery on the Indonesia Stock Exchange (GI-BEI) with a student population of 22,010 students. This research used convenience sampling, meaning that the respondents were chosen because they matched the researcher. Taking a sample of 100 people produces data which is analyzed using descriptive analysis and multiple regression analysis. The results of this study indicate that having knowledge about investment, minimum capital, return, pocket money and investment benefits has a positive effect on student interest in investing in Medan. Based on the results of Adjusted R Square of 84.8 percent, it is suggested that further research be carried out using other variables.
Financial Technology-Based Sharia Cooperatives Development Strategy in Indonesia Nawir Yuslem; Soemitra, Andri; Barus, Elida Elfi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.523 KB) | DOI: 10.54471/iqtishoduna.v11i2.1760

Abstract

The economic development instruments normally used in Indonesia are the state, cooperatives, and private companies established for social welfare. Those related to Sharia are characterized by the presence of Sharia cooperatives which are observed to be growing rapidly despite several obstacles in terms of capital and innovation caused by the existence of financial technology (fintech). This phenomenon led to the conduct of this research to analyze development of a Sharia cooperatives financing model based on Islamic Fintech. The methodology applied was qualitative research using the ISM method. The participants include experts from AFSI, Fintech, Academia, the Office of Cooperatives and SMEs, OJK, KNEKS, and Sharia Cooperatives. The results showed nine elements used as the keyword to develop Sharia cooperatives as an economic development instrument for the MSMEs communities being assisted by unbankable cooperatives in Indonesia.
PENGARUH PROMOSI, PERSEPSI MANFAAT DAN GAYA HIDUP TERHADAP KEPUTUSAN PENGGUNAAN E-WALLET Saragih, Hari Setiawan; Soemitra, Andri; Nurbaiti, Nurbaiti
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 3 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i3.2963

Abstract

Technology is now a major component since it is becoming easier for customers to use non-cash payment methods due to its rapid development. With the use of e-wallets, the digital economy now prioritizes the needs and lifestyles of its users due to the influence of technical advancements. The purpose of this study is to ascertain and examine how marketing, advantages perceptions, and lifestyle choices affect female students' decisions to use e-wallets in Medan. Quantitative research is used in this research strategy. The major data used in this study came from questionnaires. There were one hundred female students in the city of Medan who made up the sample for this study. The decision to use an e-wallet is the dependent variable in this study variable. The independent variables include promotion, perceived benefits, and lifestyle. Multiple linear regression analysis is the method of analysis. The F test, t test, and coefficient of determination test are used in hypothesis testing. The study's findings demonstrate that the decision to use an e-wallet concurrently is positively and significantly influenced by promotion, perceived benefits, and lifestyle. Some study findings indicate that among female students in the city of Medan, promotions, perceived benefits, and lifestyle have a big impact on whether or not they decide to use an e-wallet.
The Influence of Financial Inclusion, Financial Planning, and Financial Attitudes on the Financial Management of Culinary MSME Owners Lubuk Pakam Andini, Ayu; Soemitra, Andri; Dharma, Budi
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1211

Abstract

Actively improving the economy and reducing unemployment in Indonesia is played by Micro, Small and Medium Enterprises. Financial management holds significance in business operations., including financial inclusion, financial planning, and financial attitudes to ensure optimal business financial management. This study aims to assess the impact of Financial Inclusion, Financial Planning, and Financial Attitudes on Financial Management. The goal of this research is to enhance understanding and become a basis for legislators and local governments to focus more on improving the financial management of MSME businesses. Using a quantitative approach, this research involved culinary MSME owners in Lubuk Pakam District as a population. Samples were taken using purposive sampling techniques and the Lemeshow formula to obtain 96 respondents. The data collected is original or first hand (primary) data. Various tests such as validity, reliability, multiple regression, normality, Kolmogorov-Smirnov, multicollinearity, heteroscedasticity, as well as F, t tests, and coefficient of determination were included in the data analysis. It is known that financial management of culinary MSME owners in Lubuk Pakam District is influenced positively and significantly by financial planning and financial attitudes, while financial inclusion does not show a significant influence. Overall, financial inclusion, financial planning and financial attitudes contributed 78.50% to financial management, meanwhile, the remaining 21.50% was attributed to factors or variables that were not included in this study. For future research, it is suggested to include additional independent variables and increase the sample size to achieve a more comprehensive insight into how other variables affect financial behavior.
Analisis Faktor-Faktor yang Mempengaruhi Literasi Keuangan Syariah pada UMKM di Kota Medan Nasution, Hasbi Andika; Soemitra, Andri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5984

Abstract

This study aims to analyze financial literacy and determine the factors that influence the financial literacy of micro, small, and medium enterprises (MSMEs) in Medan City. This research uses a quantitative approach with a verification type of research. Primary data was obtained by distributing questionnaires to MSMEs in Medan City. The sampling technique uses proportional random sampling with a sample size of 100 respondents. Other data was obtained through observation and a literature study. The analysis technique used is multiple linear regression. The research results show that the financial literacy of MSME actors in Medan City is in the medium category. There are several factors that simultaneously influence financial literacy, namely age, level of formal education, and business income. Meanwhile, only the level of formal education and business income partially affect the level of financial literacy. Meanwhile, age has no effect on financial literacy. The authors recommend that future researchers study the influence of Sharia terms in UMKM to attract customer interest using more comprehensive methods, objects, and samples.
Co-Authors Abd Majid, M Shabri Ahmad Amin Dalimunthe Al-Mahdi Albahi, Muhammad Amini, Salisa Arbanur Rasyid Arfan Harahap, Muhammad Asmuni Asmuni Ayu Andini Azhari Akmal Tarigan Azhari Azhari Bi Rahmani, Nur Ahmadi Budi Harianto, Budi Chaniago, Alia Desi Ika Dewi, Nurul Aulia Dharma, Budi Dhian Rosalina, Dhian Elida Elfi Barus, Elida Elfi Firdaus, Rayyan Fitrah, Al Tasya Gultom, Mitra Sami Hamdani Hamdani Hanum, Fadillah Harahap, Minta Ade Doliana Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harroni, Jum Hasibuan, Fauzan Fahmi Hasibuan, Maisyah Khairani Hendra Hendra Hutagalung, Muhammad Wandisyah R Indah Pratiwi Iskandar Muda Ismail Ismail Ismail Isnaini Harahap Iwandi, Iwandi Juliana Nasution Julita Julita Kamaruddin Kamaruddin Khairani br Tambunan, Adila Latip, Abd Lubis, Fitri Yani Lubis, Muhammad Ershad M. Shabri Abd. Majid Mahyudin Mahyudin Marliyah Marliyah, Marliyah Meutia Dewi, Meutia Muhammad Arif Muhammad Ramadhan MUHAMMAD RIZAL muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Umar Maya, Putra Muhammad Yafiz Murizal, Irvan Nadia Nafil, Herwan Nasution, Eldzan Izzahara Nasution, Faisal Nasution, Hasbi Andika Nawir Yuslem Nawir Yuslem, Nawir Noor, Mohd Novi Purnama Sari Nur, Dara Lutfiah Nura, Ismail Nurbaiti Nurbaiti Nurhayati Nurhayati Nurhayati, Sucinta Tri Nurlaila Nurlaila Nurlaila Nurul Jannah Puspita Sari, Dira Putri, Dinda Clarita Wirani Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Ramadhani, Sri Reza Nurul Ichsan Rifani, Devi Riska, Zunaida Ritonga, Nurul Amelia Pratiwi Rizky Aditya Ryan Hidayat, Ryan Sagala, Putri Wulandini Sakti Putra Harahap, Raja Saragih, Hari Setiawan SEGATI, AHDA Simamora, Siti Anisa Simbolon, Linda Rosalina Siregar, Dhetia Putri Siregar, Tetty Handayani Soehardi, Dwi Vita Lestari Soemitra, Yusrizal Sugianto Sugianto Sukma, Novita Riyati Susanti, Widya Syahputra, Angga Syawal Harianto, Syawal Wahyu Syarvina Wahyudi, Rizky Widjiantoro, Surya Tegar YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuda Bakti, I Gede Mahatma Yusrizal Yusrizal Yusrizal Zainal Arifin Zuhrinal M. Nawawi