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Penerapan Prinsip-Prinsip Good Governance dan Penanggulangan Tingkat Kemiskinan Di Kabupaten Aceh Barat Utami, Ade Putri; Ibrahim, Azharsyah; Adnan, Muhammad
Journal of Law and Economics Vol. 3 No. 2 (2024): NOVEMBER 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i2.221

Good governance plays a crucial role in influencing economic growth in a region, which subsequently contributes to poverty reduction. However, high poverty levels and uneven economic growth can negatively impact local communities. This study examines the effects of transparency, accountability, participation, and equity on poverty alleviation in West Aceh Regency. A mixed-methods approach, combining quantitative and qualitative techniques with a triangulation design, was employed. The study involved 379 respondents who were major recipients of social assistance from three sub-districts: Kaway XVI, Samatiga, and Woyla. Data were collected through questionnaires, and additional insights were obtained from three government officials involved in poverty alleviation efforts at BAPEDDA West Aceh Regency. Data analysis utilized multiple linear regression with SPSS 22. The findings indicate that transparency significantly and positively influences poverty alleviation by ensuring that aid distribution is targeted and effectively managed. Accountability also has a significant positive effect, as it integrates community involvement from planning to program evaluation. Participation contributes positively by aligning programs with local needs and enhancing implementation success. Lastly, equity positively impacts poverty alleviation by promoting fair resource distribution, enabling programs to effectively reach all societal levels, including vulnerable groups.

A Comparative Analysis of DSN-MUI Fatwas Regarding Murabahah Contract and the Real Context Application (A study at Islamic Banking in Aceh) Ibrahim, Azharsyah; Salam, Abdul Jalil
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 5, No 1 (2021): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v5i1.8845

The National Sharia Council-Indonesian Ulama Council (DSN-MUI) has issued 11 fatwas (a formal ruling on a point of Islamic law) related to murabahah for parties in economic transactions. However, in the initial study, several indications of the dissonance between the clauses in the fatwa and the practice of Islamic banking were found. This study aims to analyze the application of murabahah contracts in Islamic banking in Aceh. Several Fatwas declared by the National Sharia Council - Indonesian Ulama Council (DSN-MUI) that are related to murabahah were used as an analytical tool to assess the shariah value of the contract in financing practice at Islamic banking in Aceh. This study used a descriptive qualitative method, particularly, a critical study approach. Data were collected using: 1) interviews with bank employees and customers, 2) participant observation in which researchers were directly involved in the process of financing application at several Islamic banks, and 3) documentation studies of resources related to the fatwas. The results showed that the practice of murabahah financing conducted by Islamic banking in Aceh was not fully in accordance with the fatwas stipulated by the DSN-MUI. The results of the analysis showed that the discrepancy lies in the following matters such as ownership of goods, 'coercion' in the use of murabahah contracts, and the inappropriate use of 'wakalah'or contract assistant. The study also revealed that the practice of murabahah in this method has both positive and negative economic implications for banking customers and the banks, especially with regards to profits, calculations of credit ceiling, and customers’ image and trust.

Analisis Pemetaan Potensi Zakat di Provinsi Aceh Tahun 2023 Awalurramadhana, Awalurramadhana; Ibrahim, Azharsyah; Furqani, Hafas
EKOBIS SYARIAH Vol 8, No 2 (2024)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v8i2.26151

ABSTRAKAceh adalah wilayah Muslim terbesar di Indonesia dan sering disebut “Serambi Mekah”. Praktik ajaran Islam sangat penting diberlakukan seperti zakat dan bukan hanya sekedar sedekah biasa melainkan ajaran dalam Islam untuk menyelesaikan masalah ekonomi umat. Hal ini menunjukkan potensi zakat yang besar dilihat dari persentase dan jumlah masyarakat muslim yang besar di Aceh. Penelitian ini bertujuan untuk mengidentifikasi potensi zakat di Aceh dan menganalisis distribusinya di berbagai sektor di berbagai kabupaten dan kota yang berbeda, yang dapat memberikan wawasan berharga bagi pemerintah Aceh untuk meningkatkan pengumpulan zakat dan memastikan penggunaannya yang efektif. Potensi zakat yang dimiliki Provinsi Aceh baik dari sektor pertanian, perkebunan, peternakan, perusahaan, uang dan penghasilan. Penelitian ini menggunakan metode Indikator Pemetaan Potensi Zakat (IPPZ) yang diterbitkan oleh Badan Zakat Nasional (Baznas). Data diperoleh dari Badan Pusat Statistik (BPS) dan dianalisis dengan metode IPPZ dialanjutkan dengan pemetaan sehingga terlihat persebaran wilayah potensi zakat. Hasil analisis menunjukkan Provinsi Aceh memiliki potensi zakat sebesar Rp 3,79 Triliyun pertahunnya dengan Rp 422,53 Milyar pada sektor pertanian, Rp 277,33 Milyar pada sektor perkebunan, Rp 353,84 Milar pada sektor Peternakan, Rp 271,14 Milyar pada sektor Uang, Rp 2,35 Milyar pada sektor Perusahaan dan Rp 2,46 Triliyun pada sektor penghasilan. Daerah Kabupaten/Kota yang memiliki Potensi Zakat yang terbesar di Aceh yaitu Banda Aceh, Aceh Utara dan Bireuen.

Apakah Etos Kerja Memediasi Pengaruh Pembinaan terhadap Keberhasilan Usaha Mustahik? Studi Empiris pada Penerima Zakat Produktif di Kota Banda Aceh Al Munawir; Azharsyah Ibrahim; Muhammad Arifin
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3469

Poverty remains a critical issue requiring strategic and effective solutions. In Aceh, ultra-micro entrepreneurs face significant challenges in obtaining business capital from financial institutions, often resorting to high-interest loans from moneylenders. The Baitul Mal Aceh addresses this problem through the productive zakat program as a tool for poverty alleviation. This study analyzes the impact of coaching and mentoring on the success of mustahik businesses, mediated by work ethic variables. A quantitative research approach was employed, targeting productive zakat recipients of ultra-micro business capital assistance in Baitul Mal Aceh. A sample of 100 respondents was selected, and data were collected using questionnaires. The analysis was conducted using the Partial Least Square (PLS) method with SmartPLS version 3 software. The results reveal: (1) Coaching significantly and positively influences mustahik business success; (2) Mentoring significantly and positively influences mustahik business success; (3) Coaching significantly and positively influences work ethic; (4) Mentoring significantly and positively influences work ethic; (5) Work ethic significantly and positively influences mustahik business success; (6) Coaching significantly and positively influences mustahik business success through work ethic as a mediating variable; (7) Mentoring significantly and positively influences mustahik business success through work ethic as a mediating variable. These findings provide actionable insights for Baitul Mal Aceh in developing economic empowerment programs for mustahik and encouraging them to enhance their work ethic for entrepreneurial success.

Global Challenges, Local Solutions: The Role of Islamic Financial Systems Ibrahim, Azharsyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.27560

In this volume, Share Jurnal Ekonomi dan Keuangan Islam (Share Journal of Islamic Economics and Finance) presents a critical examination of the intersections among Islamic finance, economic resilience, and social impact, shedding light on the capacity of Islamic economic principles to offer viable solutions to contemporary global challenges. It provides transformative insights into key areas, including the psychological benefits associated with Islamic social finance, the imperatives of sustainability in corporate governance, and the innovations driving financial inclusion and technology. Utilizing a diverse array of research methodologies—such as bibliometric analysis, structural equation modeling, and comprehensive case studies—the articles contribute robust scholarly insights that focus on promoting psychological well-being, aligning financial practices with sustainability objectives, and leveraging technology to enhance inclusivity. The findings underscore the potential of Islamic economic systems to address both theoretical and practical concerns, emphasizing the adaptability of these principles in fostering equitable socio-economic development and their significance within broader policy and academic discourse aimed at effectively addressing global challenges.

Charting New Frontiers in Islamic Economics and Finance: Innovation, Sustainability, and Inclusive Development Ibrahim, Azharsyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.30277

This issue brings together innovative research at the nexus of Islamic economic principles and sustainable development. It includes studies of community-based finance and empowerment, such as rotating savings and credit associations, and initiatives in the halal industry that uplift marginalized groups. Other papers examine the digital transformation of Islamic finance, assessing how religiosity and financial literacy influence fintech adoption and exploring investor behavior in Islamic markets. The issue also examines Shariah governance in the context of green banking and corporate sustainability, and analyzes Islamic banks’ efficiency under economic stress; additionally, a systematic review of IFRS adoption in Islamic banking highlights regulatory convergence. Together, these contributions advance theoretical understanding and provide practical guidance for an inclusive, risk-aware, and sustainable Islamic finance sector.

THE INFLUENCE OF RELIGIOSITY, RISK PERCEPTION, AND MOTIVATION ON STOCK AND CRYPTO INVESTMENT INTEREST IN BANDA ACEH WITH UNDERSTANDING AS A MODERATING VARIABLE Naharudi, Izul; Ibrahim, Azharsyah; Amri, Khairul
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.7486

Public interest in investment, particularly in stocks and cryptocurrencies, remains relatively low compared to Indonesia's large population. However, these two instruments have attractive profit potential. Therefore, this study aims to analyze the influence of religiosity, risk perception, and motivation on investment interest in stocks and crypto in Banda Aceh, with understanding as a moderating variable. This study employs a quantitative approach using a survey method involving Banda Aceh residents as respondents. Data was collected through questionnaires and analyzed using a moderation regression technique with the assistance of Smart-PLS 4. The results indicate that religiosity does not positively affect investment interest in stocks and crypto, with a t-statistic value of (0.880) < 1.96 and a p-value of (0.379) > 0.05. In contrast, risk perception has been proven to have a positive effect, with a t-statistic value of (2.711) > 1.96 and a p-value of (0.007) < 0.05. Additionally, motivation also positively influences investment interest, with a t-statistic value of (5.484) > 1.96 and a p-value of (0.000) < 0.05. Furthermore, the understanding variable does not moderate the relationship between religiosity and investment interest. However, understanding is proven to moderate the relationship between risk perception and motivation with investment interest, where individuals with better understanding tend to have higher investment interest. These findings imply that increasing investment interest in society requires broader education on investment, especially regarding risk management and long-term benefits. Additionally, the development of the Islamic capital market and clearer regulations for crypto assets can serve as supporting factors for increasing investment participation in Banda Aceh. Keywords: Religiosity, Risk Perception, Motivation, Investment Interest, Understanding.

Penerapan Prinsip-Prinsip Good Governance dan Penanggulangan Tingkat Kemiskinan Di Kabupaten Aceh Barat Utami, Ade Putri; Ibrahim, Azharsyah; Adnan, Muhammad
Journal of Law and Economics Vol. 3 No. 2 (2024): NOVEMBER 2024
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v3i2.221

Good governance plays a crucial role in influencing economic growth in a region, which subsequently contributes to poverty reduction. However, high poverty levels and uneven economic growth can negatively impact local communities. This study examines the effects of transparency, accountability, participation, and equity on poverty alleviation in West Aceh Regency. A mixed-methods approach, combining quantitative and qualitative techniques with a triangulation design, was employed. The study involved 379 respondents who were major recipients of social assistance from three sub-districts: Kaway XVI, Samatiga, and Woyla. Data were collected through questionnaires, and additional insights were obtained from three government officials involved in poverty alleviation efforts at BAPEDDA West Aceh Regency. Data analysis utilized multiple linear regression with SPSS 22. The findings indicate that transparency significantly and positively influences poverty alleviation by ensuring that aid distribution is targeted and effectively managed. Accountability also has a significant positive effect, as it integrates community involvement from planning to program evaluation. Participation contributes positively by aligning programs with local needs and enhancing implementation success. Lastly, equity positively impacts poverty alleviation by promoting fair resource distribution, enabling programs to effectively reach all societal levels, including vulnerable groups.

Analisis Pemetaan Potensi Zakat di Provinsi Aceh Tahun 2023 Awalurramadhana, Awalurramadhana; Ibrahim, Azharsyah; Furqani, Hafas
EKOBIS SYARIAH Vol. 8 No. 2 (2024)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v8i2.26151

ABSTRAKAceh adalah wilayah Muslim terbesar di Indonesia dan sering disebut “Serambi Mekah”. Praktik ajaran Islam sangat penting diberlakukan seperti zakat dan bukan hanya sekedar sedekah biasa melainkan ajaran dalam Islam untuk menyelesaikan masalah ekonomi umat. Hal ini menunjukkan potensi zakat yang besar dilihat dari persentase dan jumlah masyarakat muslim yang besar di Aceh. Penelitian ini bertujuan untuk mengidentifikasi potensi zakat di Aceh dan menganalisis distribusinya di berbagai sektor di berbagai kabupaten dan kota yang berbeda, yang dapat memberikan wawasan berharga bagi pemerintah Aceh untuk meningkatkan pengumpulan zakat dan memastikan penggunaannya yang efektif. Potensi zakat yang dimiliki Provinsi Aceh baik dari sektor pertanian, perkebunan, peternakan, perusahaan, uang dan penghasilan. Penelitian ini menggunakan metode Indikator Pemetaan Potensi Zakat (IPPZ) yang diterbitkan oleh Badan Zakat Nasional (Baznas). Data diperoleh dari Badan Pusat Statistik (BPS) dan dianalisis dengan metode IPPZ dialanjutkan dengan pemetaan sehingga terlihat persebaran wilayah potensi zakat. Hasil analisis menunjukkan Provinsi Aceh memiliki potensi zakat sebesar Rp 3,79 Triliyun pertahunnya dengan Rp 422,53 Milyar pada sektor pertanian, Rp 277,33 Milyar pada sektor perkebunan, Rp 353,84 Milar pada sektor Peternakan, Rp 271,14 Milyar pada sektor Uang, Rp 2,35 Milyar pada sektor Perusahaan dan Rp 2,46 Triliyun pada sektor penghasilan. Daerah Kabupaten/Kota yang memiliki Potensi Zakat yang terbesar di Aceh yaitu Banda Aceh, Aceh Utara dan Bireuen.

Analisis Praktik Green Banking Pada Bank Syariah Di Kota Banda Aceh (Studi Pada Bank Muamalat Indonesia Dan Bank Aceh Syariah) Nursabna, Shetty; Ibrahim, Azharsyah; Evriyenni, Evriyenni
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.465

Along with the increase in environmental problems, it has pushed banks to carry out transformations in their behavior and activities, which are known as green banking. The concept of green banking is a long-term business strategy that, in addition to aiming at profit, also creates benefits for empowering and preserving the environment in a sustainable manner. This study aims to describe the initiation of green banking practices at Islamic banks in the city of Banda Aceh by identifying the involvement of Bank Muamalat Indonesia and Bank Aceh Syariah in implementing green banking practices and the obstacles encountered in implementing green banking practices and their solutions. This study used a qualitative descriptive approach with a field research method (field approach through direct interviews with employees at Bank Muamalat Indonesia and Bank Aceh Syariah Banda Aceh Branch). Green banking activity indicators used in this study include carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment. The results of the study show that Islamic banks in the city of Banda Aceh, namely Bank Muamalat Indonesia and Bank Aceh Syariah, have carried out green banking practices based on research indicators, namely carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless. The conclusion of this study shows that of the 6 indicators of green banking activities used in this study including carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment, only 4 indicators have been realized by the two banks. (Bank Muamalat Indonesia and Bank Aceh Syariah), the 4 indicators include carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless.

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