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All Journal Sosiohumaniora Jurnal Ekonomi Integra Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah
Mai Simahatie
Universitas Islam Kebangsaan Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ARE CONVENTIONAL RURAL BANKS MORE EFFICIENT THAN SHARIA: EMPIRICAL EVIDENCE FROM DEA Azhari Azhari; Kamaruddin Kamaruddin; Irvan Murizal; Mai Simahatie
Sosiohumaniora Vol 24, No 1 (2022): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, MARCH 2022
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v24i1.35546

Abstract

This study examined and compared the efficiency level of conventional and Islamic rural banks. The analytical tool used was data envelopment analysis with the variable return scale approach. Furthermore, the input variables consist of total assets, third party funds, and costs. Meanwhile, the total financing and profit are the output variables from 2012 to 2019 for 15 rural banks in Aceh. The results showed conventional rural banks are more efficient than sharia. Therefore, Sharia banks need to engage in better socialization to the public. This is because 2021 is the beginning of qanun (law) of Islamic financial institutions enactment, which obliges change in shape to the sharia pattern. Also, universities are expected to open a study program on sharia bank as a rudiment for human resources in the future. Therefore, the study to compare conventional and sharia rural bank per province in Indonesia is important.
PROBLEMS OF AL-SHARF IMPLEMENTATION IN SHARIA BANKING (STUDY LITERATURE) Mai Simahatie; Saparuddin Siregar; Sugianto Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.218

Abstract

This study aims to analyze the problems that occur in the implementation of the Sharf contract in Indonesian Islamic banking, this research method is a descriptive qualitative research design with Literature Review or literature review. The results of this study are currency exchange is allowed when if it can be proven that there are no elements of gharar, maisir, usury and juhala, Al-sarf which is allowed in Islamic Sharia is only Spot Transactions while Forward Transactions and Swap Transactions are unlawful, There are problems in the implementation of Al -Sharf such as there should be no delay in payment, it is difficult to identify the customer's purpose for exchanging currency, while it is known that the Al-sarf transaction should not be carried out for the purpose of speculation (chance) or because there is a need for a transaction or as a precaution (savings). And the lack of customer literacy in knowing how to calculate or determine the exchange rate, how to calculate the currency exchange rate itself, so that in Al-Sharf transactions it can cause gharar because it is not understood by both parties to the transaction.
Studi Literatur Hukum Hybrid Contract Di Lembaga Keuangan Syariah Dari Berbagai Perspektif Mai Simahatie; Andri Soemitra
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Publisher : Universitas Muhammadiyah Sumatera Utara

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Abstract

This study aims to find out the hybrid contract law in Islamic financial institutions from various perspectives. The methodology of this study is a qualitative research design with a literature review research design and using a publish or perish application to collect articles. The results show that from 2017 to 2021 several studies related to hybrid contract law have been carried out from various perspectives, including 1. Hybrid contracts based on the maqhosid al-Shari'ah perspective, 2. Hybrid contracts based on the hadith perspective, 3. Hybrid contracts based on the scholars' perspective four madzhab, 4. Hybrid contracts are based on the perspective of fiqh muamalah, and from each of these points of view convey views on the halalness of hybrid contracts.
BANKING RESTRUCTURING PROGRAM IN VARIOUS COUNTRIES IN THE WORLD Zahara Zahara; Mai Simahatie; Rahmi Rahmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.419

Abstract

The purpose of this study is to see how the restructuring programs carried out in various countries and their impact on the economy in their country. As is well known Non-Performing Loans (NPLs) that are too high cannot be tolerated because they can cause banks to become unhealthy and can indirectly adversely affect the economy of a country. So it is important to examine how developed countries make restructuring programs and the extent to which these programs can have an impact on their country's economy. This research method is qualitative descriptive with the type of library research, literature collection is carried out using the application of Harzing's Publish or Persih Web Dimensions, Google Scholer and so on. The literature collection period is the last 10 years, namely 2012-2022, then the data is processed using Vosviewer and described. From the literature review obtained, the restructuring was carried out as an effort to save troubled banks. Countries in the world such as Indonesia, Thailand, Malaysia, South Korea, China, Switzerland and the UK, the European Union, Spain, Ireland, Italy, Greece, have their own and different ways of rescuing troubled banks in their countries, starting from closing down troubled banks, selling bankrupt banks to forming a special agency for handling troubled banks.
PENYULUHAN TENTANG LITERASI KEUANGAN DIGITAL PADA PEREMPUAN DI DESA COT MESJID KABUPATEN BIREUEN Munawarah Munawarah; Rahmi Rahmi; Irne Aryanie; Nurjannah Nurjannah; Chairul Bariah; Iskandar Iskandar; Mai Simahatie; Emalia Ariska
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.%p

Abstract

Desa cot mesjid merupakan desa binaan yang terkenal dengan kerajinan bordir dan terdapat kelompok pengrajin wanita yang menjadi tumpuan peningkatan ekonomi masyarakat. Oleh karena itu, tim pengabdi bertujuan untuk melakukan kegiatan sosialisasi terkait literasi keuangan digital di Kabupaten Bireuen. Pelaksanaan pengabdian ini berlokasi di Desa cot mesjid Kecamatan Juli Kabupaten Bireuen dengan sasaran perempuan pengrajin bordir dan komunitas perempuan yang menggunakan gadget dan menggunakan internet dalam aktivitas sehari-hari. Hasil dari pengabdian ini adalah masih banyak perempuan pengrajin bordir yang belum mengetahui resiko penggunaan platform keuangan digital seperti Phishing, Phraming Mobile, Sniffing, Money Mule dan Social Engineering. Selain itu masih banyak yang bingung dalam memilih platform yang tepat untuk digunakan, sehingga ada penyuluhan dari tim pengabdi Universitas Islam Kebangsaan Indonesia. Komunitas perempuan pengrajin bordir menjadi sadar akan platform dan informasi yang harus mereka pilih dan pilah untuk menghindari penyalahgunaan data pribadi.
Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Bayu Eko Broto; Zalikha Zhalika; Hayanuddin Safri; Mai Simahatie
Jurnal Ekonomi Integra Vol 13, No 2 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i2.292

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan E-Filling Terhadap kepatuhan wajib pajak dan Kesadaran Wajib pajak sebagai variabel moderasi. Jenis Penelitian Ini Adalah Penelitian Asosiatif. Pengumpulan Data Dalam Penelitian ini dilakukan melalui pendekatan survey dengan jenis penelitian deskriptif kuantitatif dengan menyebar kuesioner kepada 100 responden, Teknik pengumpulan data dilakukan dengan wawancara, kuesioner dan studi dokumentasi. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Hasil penelitian ini menunjukkkan bahwa Penerapan E-Filling (X) dan terhadap kepatuhan wajib pajak (Y) dengan variabel kesadaran wajib pajak (Z) sebagai variabel mediasi yaitu dengan cara cara 0,422 x -0,488 = -0,2451 = -24,51.. Dari hasil perhitungan di atas di dapatkan nilai t hitung sebesar 2,118 > 2.002 pada taraf signifikan 5%. Berdasarkan hasil penelitian bahwasannya kesadaran wajib pajak mampu memediasi pengaruh Penerapan E-Filling terhadap kepatuhan wajib pajak
Co-Authors Andri Soemitra Azhari Azhari Bayu Eko Broto Chairul Bariah Cut Santika Emalia Ariska Fatimah Zuhra Hayanuddin Safri Irne Aryanie Irvan Murizal Iskandar Iskandar Kamaruddin Kamaruddin Nurjannah Nurjannah Rahmi Rahmi Rahmi Rahmi Saparuddin Siregar Sugianto Sugianto Zahara Zahara Zahara Zahara Zalikha