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KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF SYARIAH Sarwo Edi; Asmaul Husna; Rahmi Amalia
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13392

Abstract

Islam regulates all its affairs including human-human interaction, which is managed by Islam. The purpose of this study is to see how cheating behavior is seen in the Islamic context. The research method used in this study is a qualitative method with a literature review approach, where researchers collect information from international and national publications. The information collected from these journals was then used as research material for this study. Research findings indicate that the Qur'an and Hadith have provided clues or signs of fraudulent or fraudulent behavior. According to the results of the study, Islam has regulated all of its people, especially the problem of fraud, which is forbidden by Islam to be carried out by its adherents. Furthermore, this research shows that deception, which is often known as deception, has been practiced for centuries and Islam has clearly and passionately described how deception occurred and the consequences for its adherents. This study is also expected to help the public's understanding of fraud and activities, as well as enlightenment.
Performance Of Islamic Rural Banks Pre and During Pandemic By Maqashid Sharia Index Rahmi Amalia; Asmaul Husna; Sarwo Edi
LAA MAISYIR: Jurnal Ekonomi Islam Vol 9 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v9i2.32742

Abstract

This study attempted to reveal the performance of the Islamic Rural Bank (BPRS) in North Sumatra during the pre and post-covid-19 pandemic. The method used in this study uses descriptive quantitative research with secondary data sources, namely the financial statements of BPRS in North Sumatra published on the site of Otoritas Jasa Keuangan (OJK) for 2019-2021. The data were selected by purposive sampling and obtained 7 BPRS according to the research criteria. This study used the Maqashid Syariah Index as a performance measurement method, based on the definition of Abu Zahrah maqasid shariah model. The findings in this study are, during 2019-2021, the average performance level of BPRS Gebu Prima in Medan city was the highest at 37.5%, and BPRS al-Washliyah was the lowest at 22.55%. The results showed some elements are negatively affected by the covid-19 pandemic, such as very low levels of profitability. This research contributed to providing information to BPRS stakeholders in North Sumatra to continuously improve performance in the Maqashid Sharia dimension.
PEMANFAATAN DIGITAL MARKETING PADA UMKM DI JAWA TIMUR Rahmi Amalia; Sri Cahyaning Umi Salama
Abdimas Galuh Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i1.10004

Abstract

Pemasaran digital dinilai penting untuk pengusaha saat ini terutama setelah pandemi yang menyebabkan banyak pengusaha yang harus bisa mempertahankan usahanya dengan melakukan penjualan secara online. Bagi sebagian orang, hal tersebut masih awam dan asing, terutama pelaku UMKM. Tujuan dari pengabdian ini adalah meningkatkan kemampuan pemasaran digital serta mendampingi UMKM anggota BMT Mandiri Ukhuwah Persada Jawa Timur dengan memanfaatkan media sosial TikTok untuk melakukan promosi dan branding. Metode yang digunakan adalah tahapan pendahuluan, observasi, analisis dan desain, implementasi dan eksekusi, dan evaluasi. Hasil dari pengabdian adalah peserta pengabdian berhasil melakukan iklan atau promosi menggunakan media sosial TikTok. Hal ini sangat dibutuhkan oleh peserta untuk meningkatkan penjualan produknya.
Zakat: Wujud Solidaritas Sosial Dalam Meningkatkan Kesejahteraan Umat Muhammad Arifin Lubis; Rahmi Amalia; Asmaul Husna; Fauziah Hanum
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.15545

Abstract

The goal of community economic empowerment is to help layers of Islamic society recover their dignity from impoverished and economically disadvantaged conditions. In other words, zakat management functions as well-organized actions with a procedure to achieve this goal in an effort to increase people's economic independence. Planning, organizing, implementing, managing, and supervising are all aspects of zakat management that are used to set and meet preset goals by utilizing human resources and other resources.Tujuan pemberdayaan ekonomi kerakyatan adalah untuk membantu lapisan masyarakat Islam memulihkan harkat dan martabatnya dari kondisi melarat dan tidak mampu secara ekonomi. Dengan kata lain, pengelolaan zakat berfungsi sebagai tindakan yang tertata rapi dengan prosedur untuk mencapai tujuan tersebut dalam upaya meningkatkan kemandirian ekonomi umat. Perencanaan, pengorganisasian, pelaksanaan, pengelolaan, dan pengawasan adalah semua aspek pengelolaan zakat yang digunakan untuk menetapkan dan memenuhi tujuan yang telah ditetapkan dengan memanfaatkan sumber daya manusia dan sumber daya lainnya.