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Peranan Infomasi Akuntansi terhadap Keberhasilan UMKM di Kota Langsa Mastura Mastura; Mutia Sumarni; Zulfa Eliza
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 4, No 1 (2019)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/v4i1.1248

Among the leading Micro, Small and Medium Enterprises in Langsa are shrimp paste, soy sauce and touco, but it is unfortunate, those Enterprises have not paid attention to the importance of accounting knowledge and have not fully used accounting information in conducting their businesses. Accounting information is very importance to the success of Micro, Small and Medium Enterprises in Langsa City and whether accounting information can increase the success of Micro, Small and Medium Enterprises in Langsa City. This study is a qualitative study whose research subjects are shrimp paste, soy sauce and touco businesses in Langsa City. The results showed that accounting information plays an important role in the success of Micro, Small and Medium Enterprises in Langsa City and can increase the success of Micro, Small and Medium Enterprises in Langsa City

Pengaruh pengelolaan alokasi dana desa terhadap Peningkatkan kesejahteraan masyarakat Mutia Sumarni
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 5, No 1 (2020)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v5i1.1498

This study aims to examine the effect of village fund management on improving the welfare of the community. The independent variable used in this study is village fund management. The dependent variable used in this study is welfare. This research uses quantitative research methods. The population in this study was the population of 2077 people, with the method of probability sampling with simple random sampling while the sample size was obtained from calculations using the Slovin formula with an error rate of 5% from 95 people. Sources of data in this study are primary data in the form of questionnaires. The data analysis technique used is simple linear regression analysis. Measurement of the questionnaire answered by respondents using a Likert scale using the Statistical Package for Social Sciences (SPSS). The results of this study indicate that the management of village funds to improve welfare has a positive effect. While the adjusted R2 value is 0.46 which shows the effect of the independent variable on the dependent variable that can be explained by the equation model is 46.0%, while the remaining 54.0% is explained by other variables not examined or outside the model. Keywords: Village fund management and welfare level

Analisis etika bisnis islam terhadap praktik pembulatan harga pada jual beli karet Mutia Sumarni
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 5, No 2 (2020)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v5i2.1786

This study describes the practice of rounding prices on buying and selling rubber in Medang Ara village, Karang Baru District. The purpose of this study was to determine the practice of price rounding on the sale and purchase of rubber and to determine the analysis of Islamic business ethics on the practice of rounding prices on buying and selling rubber in the village of Medang Ara, Karang Baru District. The type of research used is field research. Data collection techniques through observation, interviews and documentation, as well as data analysis techniques with a qualitative descriptive approach.Based on the results of the study note that the price rounding done by Medang Ara village rubber agent is rounding down prices. The agent did this rounding because there was no change which made it difficult to pay for the rubber and the agent thought that rounding was a common thing and was known by farmers, so farmers would be sincere if the money was rounded up. In addition, the price rounding done by an agent is contrary to the basic provisions in Islamic business ethics, namely unity, balance, free will, responsibility and truth, and rounding the price is also contrary to the principles in Islamic business ethics such as honesty and transparency in setting prices.

Bahasa Inggris Zainal Muttaqin Ridwan; Fahriansah; Mutia Sumarni; Di Ami Fitri
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 1, No 1 (2022)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v1i1.4010

Purpose – The purpose of this research is knowing the level of effectiveness and implementation of the productive infaq distribution program in improving the mustahik economy. Method – This research uses descriptive qualitative research, is a research that describes the state of the object of research at the present time as it is based on the results of observations, interviews, and documentation. Result – The results showed that the distribution of productive infaq has been effective, it can be seen from the increase in the income of mustahik after receiving productive infaq from Baitul Mal Aceh Tamiang. The results also show that the distribution of productive infaq aims to help the poor who have small and medium businesses to provide capital injections to suppress the movement of moneylenders and increase family income. Limitation – This research has limitations in terms of the relatively small number of research subjects, then the research subjects are mustahik from the Baitul Mal Aceh Tamiang food security program which will be distributed productive infaq to mustahik who are entitled to receive it. Practical Implication – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in distributing productive infaq to improve the mustahik economy. So that by maintaining all existing SOPs, it provides an optimal impact in the distribution process of all kinds of activities.

Strategi penghimpunan dana zakat profesi pada pegawai swasta di Baitul Mal Aceh Tamiang mudia Ayumi; Muslem; mutia Sumarni
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 1, No 2 (2022)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v1i2.4769

Objectives – This study aims (1) to determine the strategy in collecting professional zakat funds carried out by Baitul Mal Aceh Tamiang, (2) to determine the implementation of professional zakat fund collection carried out by Baitul Mal Aceh Tamiang Method – The type of research used in this study was descriptive qualitative with a normative-juridical approach, with data collection techniques namely observation, interviews and documentation. Research Results – The results of this study indicate that: (1) the strategy of Baitul Mal Aceh Tamiang in collecting professional zakat funds for private employees in their environment has been carried out properly, namely by providing zakat education for proppective muzzaki (persons who pay zakat), (2) implementation carried out by Baitul Mal, namely by forming a special zakat collection unit for private employees to make it easier for muzakki to pay their zakat obligations. Limitations – This study has limitations in terms of the relatively small number of research subjects, then the research subjects are people who consistently pay professional zakat. Practical Implications – As a practical implication, the results of this study can be used as a reference by the government, especially zakat institutions in encouraging professional zakat fund collection strategies that are in accordance with the behavior of the community in paying professional zakat.

The Impact of the covid-19 pandemic on the distribution process and the appropriate target of zakat funds in Baitul Mal, Aceh Tamiang regency Yana Athiyah; Mutia Sumarni
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 2, No 2 (2023)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v2i2.7374

Abstract Purpose – This research was conducted to determine how the impact of the Covid-19 pandemic on the distribution process and appropriate target of zakat funds in Baitul Mal Aceh Tamiang. Method – In this study using a descriptive method with a qualitative approach with primary and secondary data. Data collection methods are used by observation, interviews, and documentation. The informants of this study were two people from Baitul Mal Aceh Tamiang and five respondents who had the status of mustahik in Baitul Mal Aceh Tamiang. Respondents were selected based on considerations. First, Baitul Mal leaders or employees. Second, mustahik who have received zakat are described as follows: Results – The results of this study show that the distribution and appropriate of the target of zakat funds during the Covid-19 pandemic has many changes. Starting from changes in program planning, organizing that has changed the pattern of registration flow, the implementation of distribution has also changed by visiting the mustahik location directly and transferring via bank account, as well as supervision carried out before and after zakat funds are distributed. Lastly, the appropriate target during the Covid-19 pandemic remains well distributed even though Baitul Mal has not implemented a muqayyad (bound) zakat fund system and target appropriate during the Covid-19 pandemic has a broad view of which mustahik is entitled to receive it due to loss of income and other difficulties. Practical Implications – As a practical implication, the results of this study can be used as a reference to improved comprehend how attitudes and regulations must be engaged to make all changes due to the pandemic.

PERAN IKLAN DALAM MENINGKATKAN MINAT MENABUNG MASYARAKAT PADA PT BANK SYARIAH MANDIRI CABANG KOTA LANGSA febi febi; Abdul Hamid; Mutia Sumarni; Riski Purwaliani
JIM: Jurnal Ilmiah Mahasiswa Vol 1, No 2 (2019: Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v1i2.459

Advertising always plays an important role in increasing the interest of saving the community, so advertising needs to be done to inform, persuade and attract people, and have added value for the community. With advertising, the public can recognize Banking products contained in Bank Syariah Mandiri Branch of Langsa City and the community can distinguish which products suited to their needs and eliminate the public concern about usury practices that occur especially for the people of Langsa city. Based on the discussion of this thesis the author took some problems that is, how advertising is done by Bank Syariah Mandiri Branch Langsa City and how the role of advertising in increasing interest to save the community. The research method used in this thesis is a qualitative descriptive method with interviews and documentation as a method of data collection to se the role of advertising in increasing interest in saving the community at Bank Syariah Mandiri Branch Langsa City. From the results of this study it is known that the ad performed Bank Syariah Mandiri has a role in increasing interest in saving society, with the media used are banners and brochures. Advertising is done as a supporter of direct socialization to prospective customers conducted by Bank Syariah Mandiri Branch Langsa City. From the results of research conducted by the author with the public that the Bank Syariah Mandiri Branch Langsa has a complete brochure and the products offered are also diverse and different from other banks so that the most important role of advertising is the brochure. Brochures can strengthen the interest of customers to continue to save in Bank Syariah Mandiri and use other products offered. However, some of them said that the Bank Syariah Mandiri Langsa branches do not do advertising, some of them have a book of savings Bank Syariah Mandiri because of other interests

Pengaruh Motivasi, Kepribadian dan Lingkungan terhadap Minat Berwirausaha Masyarakat Gampong Sidodadi Kecamatan Langsa Lama Suhendra Eka Putra; Abdul Hamid; Mutia Sumarni
JIM: Jurnal Ilmiah Mahasiswa Vol 4, No 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v4i1.3898

Positive economic growth and the welfare of the people in Indonesia cannot be separated from the efforts of the government and society. One of the efforts made by the community is entrepreneurship, in which the presence of entrepreneurship can help the family economy and participate in the regional economy. The more entrepreneurs, the better the economy. This research was conducted with the aim of knowing the influence of motivation, personality and environment on the entrepreneurial interest of the community in Gampong Sidodadi, Langsa Lama District. This study uses primary data with a sample size of 87 respondents. The data analysis method used is multiple linear regression equation, the coefficient of determination (R2) and hypothesis testing using the t test and F test. The results obtained Y = 0.548 + 0.237X1 + 0.234X2 + 0.265X2. These results indicate that interest in entrepreneurship is 0.548 before being influenced by motivation, personality and environment, while the regression coefficient of motivation, personality and environment has a positive and unidirectional influence on the interest in community entrepreneurship in Gampong Sidodadi. The result of the determination coefficient test is 54.2%, the variables of motivation, personality and environment can explain the variable interest in entrepreneurship. The results of the t test show that motivation is obtained by tcount> ttable (2.622> 1.988) and tsig value <α 5% (0.01 <0.05), personality is obtained by tcount> ttable (2.329> 1.988) and tsig value <α 5% (0.022> 0.05), the environment obtained tcount> ttable (3.690> 1.988) and the tsig value <α 5% (0.000> 0.05) can be stated that partially a significant effect on the interest in community entrepreneurship in Gampong Sidodadi, Langsa Lama District. Likewise the F test, the value of Fcount> Ftable (34.950> 2.71) and the Fsig value <α 5% (0.000 <0.05) it can be stated that motivation, personality and environment simultaneously have a significant effect on the interest in community entrepreneurship in Gampong Sidodadi, Langsa Lama District.

Pengaruh Orientasi Kewirausahaan dan Pasar terhadap Kinerja Usaha Cafe di Kota Langsa Ryandi Rivanda; Iskandar; Mutia Sumarni
JIM: Jurnal Ilmiah Mahasiswa Vol 4, No 1 (2022): April 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v4i1.3899

The development of a Kafe business is inseparable from the existence of consumers who still want to visit it. This gives enthusiasm for those who have an entrepreneurial orientation to become entrepreneurs in the Kafe business. This research was conducted with the aim to determine the effect of entrepreneurial orientation and market orientation on the business performance of Kafe in Langsa City. This study uses primary data with a sample size of 103 respondents. The data analysis method used is multiple linear regression equation, the coefficient of determination (R2) and hypothesis testing using the t test and F test. The results obtained Y = 2.198 + 0.239X1 + 0.478X2. These results indicate that the Kafe business performance is 2.198 before being influenced by entrepreneurial orientation and market orientation, while the regression coefficient of entrepreneurial orientation and market orientation has a positive and unidirectional influence on the performance of Kafe businesses in Langsa City. The coefficient of determination test results of 50.4%, the entrepreneurial orientation and market orientation variables can explain the cafe business performance variables. The results of the entrepreneurial orientation t test, t count> t table (5.707> 1.983) and the tsig value <α 5% (0.00 <0.05), market orientation tcount> t table (5.220> 1.983) and the tsig value <α 5% (0.000 <0.05), it can be stated partially that entrepreneurial orientation and market orientation have a significant effect on business performance. Thus the results of the F test, Fcount> Ftable (50.746> 3.09) and the Fsig value <α 5% (0.000 <0.05), it can be stated that simultaneously entrepreneurial orientation and market orientation have a significant effect on business performance.

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