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Aktualisasi Wakalah dalam Pembiayaan Murabahah di PT. Bank Aceh Syariah: Studi Komparasi Penerapan PSAK Nomor 102 Muslina; Muhammad Adnan; Ridwan Nurdin
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.17234

Abstract

Actualization of Murabahah Financing at PT. Bank Aceh Syariah mostly implements murabahah transactions without orders. This model is classified by the bank into three models, namely murabahah application with additional wakalah contract, murabahah transaction plus wakalah and urbun and murabahah plus down payment without wakalah contract. In its operations, banking entities predominantly apply the first model for reasons of efficiency. This transaction requires recognition of the wakalah contract in the acquisition of the murabahah object. However, the bank did not present the agreement in its records so that the application of this model is not in accordance with the provisions of PSAK 102. This is the main focus for elaborating the provisions of PSAK related to the Murabahah Financing model and comparing the implementation at the Institution. The solution method used is descriptive qualitative with a case study approach to describe the phenomenon comprehensively. Based on the results of the analysis of observation data, interviews and documentation, it was concluded that PT. Bank Aceh Syariah has not followed PSAK in its entirety, especially the recognition of wakalah contracts, plus the lack of supervision in the procurement process of goods by customers, so that there are several cases of customers not buying what is listed in the murabahah contract.
Socialization of Waqf, Zakat, and Infaq Management Model for University Nurdin, Ridwan; Dahlan, Haris Bin; Othman, Razali Bin; Nizam, Ahmad; Novindra, Novindra; Hanidah, In In; Rivani, Rivani; Nisva, Raisa Ullya
Jurnal Pengabdian Bakti Akademisi Vol 2, No 2 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i2.46113

Abstract

This community service activity aimed to enhance the understanding of waqf, zakat, and infaq (WZI) management among students and lecturers of the Faculty of Economics and Business, Universitas Syiah Kuala. The activity was carried out in collaboration with Center for WAZAN University Putra Malaysia and several academic partners. The core issue addressed was the lack of integrated knowledge and practical insight into the management of Islamic social funds, which are vital in achieving social justice and poverty alleviation. Using the service learning method, the activity combined direct instruction, reflection, and interactive discussion with expert facilitators. The event took place at Center for WAZAN UPM on January 14, 2025, involving 10 participants. Results showed a significant increase in participants understanding, as demonstrated by a 46% improvement between pre-test and post-test scores. This indicates the effectiveness of collaborative and contextual approaches in strengthening WZI literacy and contributes to the achievement of Sustainable Development Goals (SDGs), particularly in quality education and poverty reduction.
Enhancing Cooperative Member Loyalty: The Nexus of Service Quality, Institutional Image, and Governance Nurdin, Ridwan; Umuri, Khairil; Riyaldi, Muhammad Haris
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.v14i1.22446

Abstract

Cooperatives play a crucial role in driving economic development in Indonesia. However, increasing competition from financial institutions has made member loyalty a key factor in ensuring cooperative sustainability. Baitul Qiradh Baburrayyan Cooperative, (KBQ Baburrayyan) a leading coffee-exporting cooperative in Aceh Tengah Regency, Indonesia, faces these challenges while striving to maintain strong member engagement. This study explores the strategies implemented by KBQ Baburrayyan to sustain member loyalty using a qualitative approach with descriptive analysis. The findings reveal that the cooperative enhances service quality through improved coordination and collaboration between management and members. Additionally, strong governance and member-oriented business practices empower members by addressing their economic needs. The cooperative also maintains a positive institutional image, fostering trust among members and stakeholders. This study highlights that service quality, governance, and institutional reputation are essential factors in sustaining long-term member loyalty in cooperatives.======================================================================================================== ABSTRAK - Meningkatkan Loyalitas Anggota Koperasi: Hubungan antara Kualitas Pelayanan, Citra Organisasi, dan Tatakelola. Koperasi memiliki peran penting dalam mendorong perkembangan ekonomi di Indonesia. Dalam menghadapi persaingan dengan lembaga keuangan lainnya, mempertahankan loyalitas anggota menjadi faktor kunci dalam menjaga keberlanjutan koperasi. Koperasi Baitul Qiradh (KBQ) Baburrayyan, sebagai koperasi eksportir kopi terkemuka di Kabupaten Aceh Tengah, juga menghadapi tantangan untuk mempertahankan loyalitas anggotanya. Penelitian ini mengeksplorasi strategi yang diterapkan KBQ Baburrayyan dalam mempertahankan loyalitas anggota dengan menggunakan pendekatan kualitatif dan analisis deskriptif. Hasil penelitian menemukan bahwa dalam mempertahankan loyalitas anggota, KBQ Baburrayyan melakukan beberapa strategi, yaitu menjaga kualitas pelayanan dengan meningkatkan koordinasi dan kerjasama yang baik antar pengurus dan anggota. Selain itu, koperasi juga menjalankan tata kelola dan bisnis yang berorientasi pada pemberdayaan anggota, sehingga anggota dapat memenuhi kebutuhan hidup mereka dengan baik. Koperasi juga berupaya menjaga citra sehingga senantiasa dipandang baik oleh anggota dan stakeholder lainnya. Hasil penelitian ini menunjukkan bahwa untuk menjaga loyalitas anggota, koperasi harus senantiasa menjaga kualitas pelayanan, tata kelola dan citra dengan baik. 
Pengaruh Lingkungan Kerja Dan Gaya Kepemimpinan Terhadap Kepuasan Kerja Karyawan Yang Dimediasi Oleh Keyakinan Diri Hidayat, Daffa; Nurdin, Ridwan
Manajemen Inovasi Bisnis dan Strategi Vol 2, No 2 (2024): Desember
Publisher : Syiah Kuala University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/manis.v2i2.37995

Abstract

This study aims to examine the influence of the Work Environment and Leadership Style on Job Satisfaction which is mediated by Self-Confidence in the Pidie Public Works and Spatial Planning Department. The sample used was 133 respondents. Data was collected using a questionnaire. The data analysis technique used is the Multiple Linear Analysis Method using Statistical Package For Social Science (SPSS) software. The results of this analysis show that the Work Environment and Leadership Style have a significant effect on Job Satisfaction at the Pidie Public Works and Spatial Planning Department. Meanwhile, Self-Confidence mediates the influence of the Work Environment and Leadership Style on Job Satisfaction.Keywords: Work Environment; Leadership Style; Self-Confidence; Job Satisfaction
Menyalakan Cahaya dari Sekolah: Transformasi Kompetensi Guru SMKN 1 Cimahi melalui Pelatihan PLTS Utami, Sri; Mursid, Sri Paryanto; Mardiyanto, Ignatius Riyadi; Rahardjo, Agoeng Harjatmo; Udjianto, Tjatur; Arasid, Wildan; Nurdin, Ridwan
Sewagati Vol 9 No 4 (2025)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v9i4.7944

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Peran aktif masyarakat sangat diperlukan untuk memanfaatkan energi surya secara optimal. Salah satu cara yang dapat dilakukan adalah dengan menyampaikan informasi yang berkaitan dengan potensi energi surya dan bagaimana cara memanfaatkannya.Selanjutnya, pemberian pengetahuan dasar terkait dengan konversi energi surya menjadi listrik dan melakukan praktek secara langsung untuk membuktikan pengetahuan dasar yang telah dimiliki. Sehingga, masyarakat dapat memahami secara komprehensif pengetahuan mengenai energi surya ini mulai dari pengetahuan dasar sampai kepada praktek di dunia nyata. Kegiatan ini bertujuan untuk meningkatkan kompetensi guru-guru di sekolah kejuruan SMKN 1 Cimahi melalui pengenalan pengetahuan dasar energi terbarukan melalui teori dan praktek langsung di lapangan. Sasaran dari kegiatan ini adalah guru-guru SMKN 1 Cimahi untuk bidang keahlian Instrumentasi dan Otomatisasi Industri (IOP). Kegiatan utama berupa pemberian pelatihan pengenalan dan pemanfaatan Pembangkit Listrik Tenaga Surya (PLTS), diikuti dengan praktek di lapangan. Aplikasi PLTS dalam kehidupan sehari-hari juga dikenalkan dalam pelatihan, dengan harapan peserta dapat lebih kreatif dan inovatif dalam memanfaatkan energi terbarukan. Peningkatan kompetensi ini diharapkan akan lebih meningkatkan kualitas materi yang disampaikan oleh para peserta kepada peserta didik di SMKN 1 Cimahi. Evaluasi kegiatan dilakukan di akhir untuk mengetahui apakah ada perubahan pengetahuan peserta tentang energi terbarukan dan aplikasinya sebelum dan sesudah kegiatan pelatihan dilakukan.
Formal Acceptance of the Marriage Age Exception in the KUA Kluet Timur Nurdin, Ridwan; Sufrizal, Sufrizal
Media Syari'ah Vol 25 No 1 (2023)
Publisher : Fakultas Syariah dan Hukum Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v25i1.14006

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Early marriage is a controversial issue in East Kluet, South Aceh, making it a topic for all social groups. This article examines how the Office of Religious Affairs grants early marriage requests and how the Copying Regulations of Islamic Law affect early childhood marriage. How does Islamic law review early marriage? Discussing this thesis via field research. Primary and secondary data sources According to research, the Office of Religious Affairs makes early marriage simple by granting a letter of dispensation for the former requirements for religious courts for Muslims and district courts for non-Muslims. Second, for the benefit of the family and household, marriage can only be performed by the prospective bride and groom who have reached the age specified in Article 7 of Law Number 1 of 1974, namely the prospective husband. at least 19 and the potential wife at least 16. Third, in Islamic law, the imam of the school of law (conventional fiqih) allows marriage at an early age.  Pernikahan dini menjadi isu kontroversial di Kluet Timur, Aceh Selatan, sehingga menjadi perbincangan semua kalangan. Artikel ini mengkaji bagaimana Kantor Urusan Agama mengabulkan permohonan pernikahan usia dini dan bagaimana Undang-Undang Peniruan Hukum Islam mempengaruhi pernikahan anak usia dini. Bagaimana hukum Islam meninjau pernikahan dini? Membahas tesis ini melalui penelitian lapangan. Sumber data primer dan sekunder Menurut penelitian, Kantor Urusan Agama mempermudah pernikahan dini dengan memberikan surat dispensasi untuk persyaratan bekas Pengadilan Agama bagi umat Islam dan Pengadilan Negeri bagi non-Muslim. Kedua, untuk kepentingan keluarga dan rumah tangga, perkawinan hanya dapat dilakukan oleh calon mempelai yang telah mencapai umur yang ditentukan dalam Pasal 7 Undang-Undang Nomor 1 Tahun 1974, yaitu calon suami. minimal 19 tahun dan calon istri minimal 16 tahun. Ketiga, dalam hukum Islam, imam mazhab (fikih konvensional) membolehkan pernikahan di usia dini.
Pengaruh Tingginya Uang Hantaran terhadap Penundaan Perkawinan (Studi Kasus Adat Perkawinan di Mukim Pinang Tunggal, Kepala Batas, Pulau Pinang, Malaysia) Nurdin, Ridwan; Ikram, Muhammad Nur
El-Usrah: Jurnal Hukum Keluarga Vol. 1 No. 1 (2018): El-Usrah: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ujhk.v1i1.5561

Abstract

Uang hantaran adalah uang yang diberikan oleh pihak laki-laki kepada calon mertua. Uang hantara memiliki dampak negatif. Dampak negatif uang hantaran terlihat ketika ditetapkan pada jumlah yang tinggi pada calon laki-laki yang ekonominya menengah ke bawah dan mempunyai berbagai tanggungan sehingga kesulitan untuk menabung. Tidak sedikit juga pasangan yang ingin mendirikan rumah tangga terpaksa menundakan perkawinan karena tingginya jumlah uang hantaran yang telah ditetapkan dari pihak perempuan. Pertanyaan artikel ini adalah bagaimana pelaksanaan praktek uang hantaran dalam adat perkawinan di Mukim Pinang Tunggal, apakah benar penetapan uang hantaran yang tinggi sangat berpengaruh terhadap penundaan perkawinan di dalam masyarakat tersebut dan bagaimana tinjauan hukum Islam terhadap uang hantaran yang menyebabkan penundaan perkawinan. Dengan menggunakan metode penelitian lapangan, peneliti telah mengelompokkan data menjadi dua bentuk, yaitu data kuantitatif dan data kualitatif. Data kuantitatif ialah data hasil dari angket sedangkan data kualitatif ialah data hasil dari wawancara dan observasi. Kemudian dari data kuantitatif tersebut dibentuklah tabel kemudian dianalisa dan diambil kesimpulan sedangkan dari data kualitatif tersebut dihubungkan antara satu fakta dengan fakta sejenis kemudian dianalisa dengan menggunakan pendekatan deskriptif analitis. Hasil penelitian ditemukan bahwa masyarakat Mukim Pinang Tunggal semuanya mempraktekkan pemberian uang hantaran dan penetapannya dengan melihat pendidikan perempuan, pekerjaannya dan kebiasaan jumlah ditetapkan di kampung tersebut serta telah ditemukan delapan buah perkawinan yang tertunda dari tahun 2013 hingga 2017 karena tingginya uang hantaran. Merujuk kepada kaidah-kaidah fiqhiyyah yang telah digunakan dan  melihat kepada dampak-dampak yang timbul dari penetapan uang hantaran yang tinggi serta bertentangnya dengan syarat ‘urf yang sahih bisa disimpulkan bahwa hukum uang hantaran yang tinggi tidak bersesuaian sebagaimana yang seharusnya berlaku. 
THE EFFECT OF PERFORMANCE EXPECTATIONS, EFFORT EXPECTATIONS, FACILITATING CONDITIONS AND SOCIAL INFLUENCE ON BEHAVIOR INTENTION TO PAY ZAKAT THROUGH THE QRIS DIGITAL PLATFORM IN BAITUL MAL ACEH Rahmawati, Mujiyani; Nurdin, Ridwan
International Journal of Kita Kreatif Vol 1, No 4 (2024): International Journals Kita Kreatif Vol.1 No. 4 November 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v1i4.41140

Abstract

This study aims to determine the effect of performance expectations, business expectations, facilitating conditions and social influences on the behavioral intention to pay zakat through the QRIS digital platform at Baitul Mal Aceh. The sample used in the study was 100 respondents selected using the Slovin formula and using Non-Probability Sampling with the Purposive Sampling method. The methodology used is quantitative with the Multiple Linear Regression approach. The results of the study partially show that the performance expectation variable has a positive and significant effect on the behavioral intention to pay zakat through the QRIS digital platform, and business expectations have a negative and significant effect on the behavioral intention to pay zakat through the QRIS digital platform. While the facilitating conditions and social influences do not affect the behavioral intention to pay zakat through the QRIS digital platform. While simultaneously (together) the performance expectation variable, business expectations, facilitating conditions, and social influences have a effect on the behavioral intention to pay zakat through the QRIS digital platform.Keywords: Performance Expectation, Effort Expectation, Facilitating Conditions, Social Influence, Behavior Intention, QRIS, Zakat
A RECONNAISSANCE OF MUAMALAH FIQH ON THE PROFIT-SHARING SYISTEM IN NUTMEG MANAGEMENT (CASE STUDY IN MEUKEK SUB-DISTRICT) Nurdin, Ridwan; Yuhermansyah, Edi; Afrillia, Shintia
Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Vol. 13 No. 1 (2023)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dusturiyah.v13i1.18447

Abstract

Islam teaches to muamalah correctly in accordance with the shari'ah that is taught. There are several systems of mu'amalat cooperation known as muzara'ah, mukhabarah, ijarah, musaqah and syirkah. In the current economic system, the concept of profit sharing is widely used by the community with modifications that can be made freely by the parties in the business. Profit sharing is a cooperative relationship between two or more people in terms of capital, skills, or trust in a particular business with profit sharing based on a ratio. Meukek District is an area that still has a lot of nutmeg plants, although not as much as in the past. The owner of the nutmeg plantation handed over his garden to someone who was trusted to take care of his garden, because the garden owner did not have time to manage the garden. The handover of the garden was based on the results of deliberation between the two parties, which later the results from the garden were divided into two. The purpose of this study was to determine the profit-sharing system for nutmeg management in Meukek District. The research approach used by the author in the discussion of this thesis is a qualitative approach. Data collection techniques used are observation, interviews and documentation. The profit-sharing system for the management of nutmeg in the Meukek Sub-district The agreement is carried out only orally, not in writing by means of mutual consultation regarding the revenue-sharing system from the agreed management of nutmeg. The duration of the cooperation depends on the mutual agreement between the garden owner and the cultivator. The distribution of the results is done in the form of money instead of nutmeg, after the nutmeg is harvested, the tenant sells it first and then the money from the sale of the nutmeg is then distributed between the owner and the cultivator. If a loss occurs, it will be shared between the owner and the cultivator. The Fiqh Mu'amalah review of the profit-sharing system in the management of nutmeg in Meukek District has met the requirements and harmony in terms of distribution of results in accordance with the contract, implementation, and distribution results that do not harm one party and on the basis of mutual assistance in its implementation.
Enhancing the Capacity of Certified SMEs Facilitators for the Internationalization of Aceh's Micro, Small, and Medium Enterprises Halim, Hendra; Kesuma, T. Meldi; Siregar, M. Ridha; Faisal, Faisal; Darwanis, Darwanis; Majid, M. Shabri Abdul; Fadhil, Rahmat; A Sakir, A Sakir; Syahrizal, Teuku Muhammad; Umuri, Khairil; Sitepu, Novi Indriyani; Nurdin, Ridwan; Sari, Meutia Dwi Novita; Adam, Mulyadi; Khairi, Fitrah
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.7752

Abstract

This community services aims to enhance the capabilities of certified SMEs facilitators from the Faculty of Economics and Business, Syiah Kuala University to internationalizing Aceh's Micro, Small, and Medium Enterprises (SMEs) through participation in the 19th Malaysia International Halal Showcase (MIHAS) 2023. That is not merely a journey to MIHAS; it is a strategic investment in building the competencies of facilitators who, in turn, become ambassadors of knowledge, aiding local SMEs enterprises in embracing internationalization with confidence and competence. Results showcase strengthened international networks and market reach, emphasizing the impactful role of university-community collaborations.
Co-Authors A Sakir, A Sakir Abd Karim, Mohd Rahimie bin Abd.Rashid, Muhammad Hafiz Abdullah, Muslem Afrillia, Shintia Akbar, Hajarul Amri Amri, Khoirul Anggie Wulandari Arasid, Wildan Artiyanto Badri Hasan Budin, Dg Safrina Ag Bustami, Kasdim Dahlan, Haris Bin Darna, Andi Darwanis Darwanis Depi Yanti, Rika Eddy Gunawan, Eddy Edi Yuhermansyah Eka Nurlina Fachry Abda El Rahman Fadhil, Rahmat Fahmi, Zakiyul Faisal Faisal Faisal Fauzan Fauzi Saleh Fitrah Khairi Giang, Phan Bao Halim, Hendra Hardi Syah Hendra Haris Riyaldi, Muhammad Hasnita, Nevi Hidayat, Daffa Ignatius Riyadi Mardiyanto Ikram, Muhammad Nur In-In Hanidah Irfan Khairul Umam IRWANSYAH Iskandar, Zakyyah Jariah, Sri Ainun Kesuma, T. Meldi Khaironnisa Khairuddin Hasballah Kharisma, Siti Rahma Keumala Lada, Suddin Listanti , Maya M. Shabri Abd. Majid Mirza Rahmatillah Muhadi Khalidi Muhammad Adnan Muhammad Agiel Fahwan Gayo Muhammad Amin Suma Muhammad Haris Riyaldi, Muhammad Haris Muhammad Nur Ikram Muhammad Ridwansyah Mulyadi Adam, Mulyadi Murni, Khalidah MURSID, SRI PARYANTO Muslim Zainuddin Muslina Muslina Muslina, Muslina Musrinah Musrinah, Musrinah Mutiara Fahmi Nadia Ulfa Sh Nasrun, Mahdalena Natasya, Syarifah Sharah Nisva, Raisa Ullya Nizam, Ahmad novindra . Nurdin Seniara Nurhayati Nurhayati Nurlina, Eka Nurma Sari, Nurma Othman, Razali Bin Panggabean, Ovie Esrani PUDIN, APIP Purwandari, Elce Rahardjo, Agoeng Harjatmo Raharjo, Agoeng Harjatmo Rahmadhiani, Ighfirlana Alief Rahmawati, Mujiyani Rhoni Ismunandar Ridwansyah, Muhammad Rita Purnamasari Rivani, Rivani Safriadi Safriadi, Safriadi Sari, Meutia Dwi Novita Sartiyah Sartiyah, Sartiyah Silvia, Vivi Sinaga, Fahri Zuan Ariga Siregar, M. Ridha Sitepu, Novi Indriyani Siti Helmyati Sri Utami Sri Widarti, Sri Srinita, Srinita Sufrizal, Sufrizal Syahriyal, Syahriyal Syahrizal Abbas Syahrizal, Teuku Muhammad Talbani Farlian Taufiq Carnegie Dawood Tiofanny, Claudie Udjianto, Tjatur Umuri, Khairil Wulandari, Anggie Yuhasnibar ZT, Fitrah Afandi