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All Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Peuradeun al-Uqud : Journal of Islamic Economics J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MUHARRIK: JURNAL DAKWAH DAN SOSIAL Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Tasharruf: Journal Economics and Business of Islam RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Al-Sharf: Jurnal Ekonomi Islam Journal La Sociale Ilomata International Journal of Social Science Bima Journal : Business, Management and Accounting Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Islamiconomic: Jurnal Ekonomi Islam Jurnal Ilmiah Mahasiswa Raushan Fikr Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Qonun Jurnal Hukum Islam dan Perundang-Undangan Journal of Islamic Economics Lariba Journal of Artificial Intelligence and Digital Business Journal of Social Commerce Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research IIJSE Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Indonesian Journal of Islamic Literature and Muslim Society Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Journal of Visionary Sharia Economy (JOVISHE) As-Syirkah: Islamic Economic & Financial Journal Jurnal Simki Economic
Muhammad Yafiz, Muhammad
Fakultas Syariah IAIN Sumatera Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS DIGITAL MARKETING DALAM MENINGKATKAN VOLUME PENJUALAN PENGRAJIN BEKA BULUH DI KECAMATAN KABANJAHE KABUPATEN KARO Prasektiyo, Agung; Yafiz, Muhammad; Dharma, Budi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.19550

Abstract

This research is motivated by the importance of marketing strategies through digital marketing to survive in competition between business actors. Therefore, business actors must be able to master digital marketing. This researcher aims to find out how the influence of digital marketing on increasing sales volume in reed beka craftsmen in Kabanjahe District, Karo Regency in using social media as a marketing tool. This study was an observational descriptive study, using primary data obtained based on interviews. The data obtained are analyzed using descriptive statistics and qualitative analysis and displayed in tabular form. The subjects in this study are owners, craftsmen and several related parties. The results showed that beka buluh craftsmen in Kabanjahe District, Karo Regency who have used digital marketing through social media as a means to market their products, experienced an increase in sales volume. This research shows that the use of digital marketing is very influential in competition between businesses and can increase sales volume.
BUMDes Management Strategy in Improving Community Economic Welfare: (Case Study of East Sukadamai Village, Langkat Regency) Luis, Muhammad; Yafiz, Muhammad; Jannah, Nurul
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1191

Abstract

This research aims to find BUMDes management strategies to improve the economy of village communities. The method used is a qualitative method by conducting field interviews, then the results are analyzed using the SWOT method. The results show that in the SWOT analysis BUMDes has not carried out its management optimally, and has not been able to improve the economic welfare of the village community, thus the impact of the establishment of BUMDes has not been felt by the community in Suka Damai Timur Village. The results of the SWOT matrix analysis, namely strategies (S-O), (W-O), (S-T), (W-T), found that BUMDes must implement several strategies to improve the economy of village communities, namely by conducting strategic business partnerships, Diversifying Products and Services, Carrying out Integrated Livestock Development, Opening Livestock and Technology Training Centers, Improving Marketing and Distribution Networks, Utilizing technology as a means of promotion, Improving facilities and infrastructure, Increasing Funding and Facilities, Technology Training on Social Media, Proposing Pilot Projects to Government and Investors, Minimizing Competition, Utilizing Strategic Locations to Attract More Customers, Developing Sustainability and Risk Management Programs, Improving Services and Community Involvement, Training and Increasing Capacity, Diversifying Revenue Sources, Increasing Transparency and Accountability. By implementing these strategies, it is hoped that BUMDes will be able to drive the economy of Sukadamai Timur village, so that BUMDes can contribute to improving the economy of the people in the village. So that BUMDes can achieve its goals that have been regulated by the government in accordance with the function of creating the BUMDes.
Authentic Leadership, Komitmen Efektif dan Job Resourcefullness dalam Membentuk Kreatifitas dan Kinerja Pegawai Bank Syariah Indonesia (KCP Perbaungan) Manurung, Nurlatifah; Yafiz, Muhammad; Anggraini, Tuti
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5240

Abstract

This study aims to examine the effect of authentic leadership, effective commitment, and job resourcefullness in shaping employee creativity and performance. The population in this researcher is all employees of Bank Syariah Indonesia (kcp Perbaungan). This research uses quantitative methods, the sample taken in this study was 35 respondents using the saturated sample method. The tool used is multiple linear regression with the help of the SPSS program. The results of the t test, the value of t count < t table where -1.199 < 2.03 with sig 0.240, meaning that authentic leadership has no effect in shaping creativity, 3.199 < 2.03 with sig 0.240, meaning authentic leadership has no effect in shaping creativity, 4.416 > 2.03 with sig 0. 000, meaning that effective commitment has a positive effect in shaping creativity, 5,366> 2.03 with sig 0.000, meaning effective commitment has a positive effect on performance, 3,611> 2.03 with sig 0.001, meaning job resourcefullness has a positive effect in shaping creativity, 3,522> 2.03 with sig 0.001, job resoucefullness has a positive effect in shaping performance. Authentic Leadership is an important leadership style for leaders in the Islamic bank industry in Indonesia. Authentic Leadership will increase the affective commitment of employees, and will increase the Job Resourcesullness of subordinates. affective commitment and Job Resourcesullness will shape employee creativity and performance.
Optimalisasi literasi halal pelaku UMKM terhadap penggunaan jasa keuangan syariah di Kota Tebing Tinggi Cynthiasari, Vina; Yafiz, Muhammad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.958 KB) | DOI: 10.32670/fairvalue.v4i11.1804

Abstract

Halal literacy of MSME actors has not been optimal in encouraging MSME actors to use Islamic financial services. In recent years, the halal industry through the food, finance, clothing, tourism, media and recreation, medicine and cosmetic sectors has experienced rapid development. This study aims to increase the halal literacy of MSME actors towards the use of Islamic financial services in the City of Tebing Tinggi. This research is a research (field research) using a field approach to produce descriptive data. The data comes from interviews and observations of MSME actors who are members of the IPEMI (Indonesian Muslim Entrepreneurs Association) in Tebing Tinggi City as primary data, as well as secondary data obtained from research locations, journals, books, documents, and records related to research. It can be said that the halal literacy of MSME actors still has the food sector, such as raw materials, production processes, and packaging. Although MSME actors have not been able to describe the halal relationship with Islamic financial services, indirectly MSME actors have the awareness to use or are interested in Islamic financial services.
The Effect of BOPO, CAR and NPF on the Profit Sharing Rate of Mudharabah Deposits in Sharia Commercial Banks Winarsih, Safitri; Yafiz, Muhammad; Anggraini, Tuti
Journal La Sociale Vol. 5 No. 6 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v5i6.1392

Abstract

The aim of this research is to determine the effect of BOPO, CAR and NPF on the level of profit sharing from mudarabah savings in Islamic commercial banks. Secondary data was obtained from OJK banking financial data on sharia commercial banks. For 2017-2022. The analysis was carried out using the horizontal multivariate method with the help of the Aveo 12 application. The results of the partial significance test showed that the calculated t value for the difference in BOPO was -10.67, which was smaller than the significance of 2.14479 from the t table. This shows that variations in BOPO have a negative effect on the level of profit sharing on Mudarabah deposits. On the other hand, the calculated t value for the difference in CAR is 0.24, which is lower than the table of 2.14479, which shows that this difference does not have a significant effect on the level of profit sharing on mudarabah deposits. However, for the NPF income variable, the t-calculated value was 4.801, higher than the t-table value of 2.14479. Therefore, it can be concluded that this change has a significant effect on the level of profit sharing on Mudarabah deposits. Apart from that, statistical analysis (R Square) shows that the independent variable of this research is able to explain 85.7% of the variation in the variable, namely the Mudarabah Deposit Profit Sharing Rate. The remaining 14.3% was caused by other external factors and these differences were not included in this study.
Analisis Pengembangan Usaha Rumahan Berbasis Green Business untuk Meningkatkan Pendapatan Keluarga di Kabupaten Deli Serdang Nasution, Amalia; Yafiz, Muhammad; Bi Rahmani, Nur Ahmadi
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18705

Abstract

ABSTRACTThe development of green business-based home businesses is rare due to a lack of understanding of the meaning of protecting nature and a lack of skills in processing it. A green business-based home business product is a business that starts from the selection of raw materials and the production process to a product that will not damage the environment. In other words, the raw materials for manufacture are natural waste products that are processed and utilized to become an economic value to increase family income. The research objective is to determine the development of green business-based home-based businesses in Deli Serdang on their income level. The researcher used a qualitative method by going directly to the field to conduct observations and interviews with each business owner at four different places of business. The result of this research is that developing a green home-based home-based business by utilizing natural raw materials can generate family or community income. Even so, protecting wildlife is not just the responsibility of every business owner but a shared responsibility for the benefit of individuals and groups.ABSTRAK Pengembangan usaha rumahan yang berbasis green business saat ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga alam dan juga kurangnya ketrampilan dalam mengolahnya. Produk usaha rumahan berbasis green business adalah sebuah bisnis yang mulai dari pemilihan bahan baku, proses produksi hingga menjadi suatu produk tidak akan merusak lingkungan atau dengan kata lain bahan baku pembuatannya merupakan hasil limbah alam yang diolah dan dimanfaatkan menjadi suatu nilai ekonomi untuk meningkatkan pendapatan keluarga. Tujuan penelitian yaitu untuk mengetahui pengembangan usaha rumahan berbasis green business di Deli Serdang terhadap tingkat pendapatannya. Peneliti menggunakan metode kualitatif yaitu dengan terjun langsung ke lapangan untuk melakukan observasi dan wawancara kepada setiap pemilik usaha tersebut pada 4 tempat usaha yang berbeda-beda. Hasil dari penelitian ini adalah pengembangan usaha rumahan berbasis green business dengan memanfaatkan bahan baku yang berasal dari alam ini mampu membangkitkan pendapatan keluarga ataupun masyarakat. Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk kepentingan individu maupun kelompok.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Anggraini, Tessa; Yafiz, Muhammad; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Strategy of the financial services authority in improving sharia financial literacy and inclusion of North Sumatera communities Atiqah, Siti Nurul; Yafiz, Muhammad; Arif, Muhammad
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i1.1468

Abstract

The Sharia financial literacy and inclusion level in North Sumatra, Indonesia, is lower than that of conventional finance. This research analyzes the Financial Services Authority's (OJK) strategies to enhance Sharia financial literacy and inclusion. Utilizing qualitative methods, including interviews and document analysis, the study reveals that OJK has implemented initiatives like the Sharia Financial Literacy Safari program, developed innovative products like Sharia Student Savings, and partnered with Sharia fintech providers to leverage digital technology. While these efforts have improved public understanding and access to sharia financial services, challenges still need to be addressed, including lack of awareness and limited infrastructure. Public interest statements The study concludes that additional steps, such as improving cross-sector cooperation and educational initiatives, are necessary to promote sharia finance's growth in the region further.
Evaluasi Pelaksanaan Pengembangan Managemen SDM dalam Meningkatkan Prestasi Kerja Pegawai; Studi Kasus Biro Umum Sekretariat Daerah Provinsi Sumatera Utara Khinaya, Mutiara; Yafiz, Muhammad; Marliyah, Marliyah
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol 16 No 1 (2024): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : State of Islamic Institute Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v16i1.9948

Abstract

Ideally, human resource management (HRM) development within the government sector should improve employee performance through structured and targeted programs such as education and training (diklat), technical guidance, and seminars that support skill enhancement and work quality. However, in reality, at the General Bureau of the Regional Secretariat of North Sumatra, HRM development is often poorly organized and not aligned with employees' work schedules, leading to inefficiency in achieving organizational goals. The purpose of this study is to evaluate the existing HRM development implementation model and to identify the evaluations carried out to improve employee performance. This research uses a qualitative approach with a descriptive study methodology. The findings show that the implementation model of HRM development at the General Bureau of the Regional Secretariat of North Sumatra has not been optimally implemented. Evaluations of HRM development programs reveal a mismatch between the implementation of the programs and the employees' needs, as well as a lack of sufficient financial support for development activities.
Analysis of Land Tax in The Plantation Sector Viewed from Islamic Economic Leaders Batubara, Sarmiana; Yuslem, Nawir; Yafiz, Muhammad
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.3133

Abstract

This research is concerned with how land and building taxes affect the plantation sector in Indonesia by following one of the economic thought leaders Abu Yusuf in achieving justice. The researchers applied literature research or content analysis. Land and Building Tax for the Plantation Sector in Indonesia is seen from the point of view of Abu Yusuf because the idea will create justice for taxpayers, even though the tax must be paid 0.5% based on the Sales Value of the Tax Object (NJOP). The muqasamah system presented by Abu Yusuf pays more attention to details, starting from the type of land, soil fertility, irrigation, seasons, and price fluctuations at harvest, to ensure fairness in tax collection. If the muqasamah system is implemented in Indonesia, which has the character of an agrarian country, then state revenue from the plantation sector tax will have great potential. The concept put forward by Abu Yusuf is still very relevant to Indonesia, particularly in land and building taxes in the plantation sector. Therefore, the concept of Abu Yusuf can be considered by the Indonesian government in establishing policies related to land and building taxes in the plantation sector nationally
Co-Authors Adela Putri, Sania Aini, Rija Amanda, Feby Aulia AMELIA, MAYA Anggraini, Tessa Annisa, Wan Nurul Fatin Aqwa Naser Daulay Arnida Wahyuni Lubis Atiqah, Siti Nurul Azhari Akmal Tarigan Azzahara, Revika Viola Batubara, Maryam Batubara, Yennika Bi Rahmani, Nur Ahmadi Cahyadi, Rahmad Cahyanti, Sri Cynthiasari, Vina Daulay, Aqwa Nasser Desmadi Saharuddin, Desmadi Dharma, Budi EKA FADHILA Faisal Affandi Gea, Titi Inri Ani Habibi, Adnan Harahap, Ira Damayanti Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hasfizetty, Idzni Hasibuan, Faisal Umardani Hutabarat, Sauril Rahmadi Ismail Isnaini Harahap Kamal Rokan, Musthapa Kamilah, Kamilah Khinaya, Mutiara Luis, Muhammad Manurung, Nurlatifah Marliyah Marliyah, Marliyah Marni, Dina Melia Sari, Melia Mubarok, Ibnu Rizal Muhammad Arif Muhammad Ramadhan Nasution, Amalia Nasution, Eza Okhy Awalia Br Nasution, Hairatunnisa Nasution, Muhammad Irwan Padli Nasution, Sariati Nasution, Yasir Nawir Yuslem, Nawir Ningrum, Laila Dwi Noor, Atikah Nuri Aslami Nurul Jannah Padang, Abdul Muin Akmal Prasektiyo, Agung Puteh, Anwar Putri Agustina Qarni, Waizul Rahmani, Nur Ahmadi Bi Riska Amelia Ritonga, Mirwansyah Rokan, Mustafa Kamal Saparuddin Siregar Saragih, Murniati Arinda Sarmiana Batubara Satrya Mutthaqin, Muhammad Selayan, Asyaadatun Nazila Septiani, Bella Virnadya Setiani, Henni Shofia, Putri Anis Silalahi, Purnama Ramadani Sinaga, Tiara Ananta Sugianto Sugianto Sukiman Sukiman Syahputri, Rima Rizki Syarbaini, Ahmad Muhaisin B. Syarif, Anwar Syarif, Syarto Tanjung, Rizki Ramadhan Tuti Anggraini Wahyu Syarvina Winarsih, Safitri Yanti, Tri Auri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuni, Ika Darma Zainur, Zainur Zulkarnaen Zulkarnaen