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Strategic Development of Productive Waqf in Aceh: An ANP Approach Nur, Mukhlish Muhammad; Ramadhan, Muhammad; Nasution, Yenni Samri Juliati
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.v13i2.24362

Abstract

Waqf, as an Islamic philanthropic instrument, has significant potential for socio-economic development. However, realizing this potential requires effective management and strategic development, particularly in regions like Aceh where waqf assets are abundant. This study aims to identify the priority issues hindering the development of productive waqf in Aceh Province and propose solutions and strategies for its advancement. Employing a qualitative method, the research involved in-depth interviews with waqf experts and practitioners and the use of questionnaires. Data analysis was conducted using the Analytic Network Process (ANP) approach with Super Decision software. Findings reveal critical challenges related to waqif (endower) awareness, nazhir (trustee) professionalism, waqf asset allocation, legal documentation, and regulatory coordination. Key solutions include enhancing waqf literacy, strengthening nazhir capacity, optimizing asset utilization for economic value, improving waqf registration, and fostering synergy among stakeholders. The study recommends maximizing the role of Baitul Mal Aceh in implementing these strategies to unlock the full potential of productive waqf for the region's socio-economic growth.======================================================================================================== ABSTRAK - Strategi Pengembangan Wakaf Produktif di Aceh: Suatu Pendekatan ANP. Wakaf merupakan instrumen filantropi Islam yang memiliki potensi signifikan untuk pembangunan sosial-ekonomi. Namun, untuk mewujudkan potensi ini diperlukan manajemen dan strategi pengembangan yang efektif, terutama untuk daerah-daerah yang aset wakafnya melimpah, seperti Provinsi Aceh. Penelitian ini bertujuan untuk mengidentifikasi masalah-masalah utama yang menghambat pengembangan wakaf produktif di Aceh, dan memberikan solusi serta strategi pengembangannya. Dengan menggunakan metode kualitatif, data penelitian dikumpulkan melalui wawancara mendalam dengan para pakar dan praktisi wakaf serta penggunaan kuesioner. Analisis data dilakukan dengan pendekatan Analytic Network Process (ANP) menggunakan software Super Decision. Kajian menemukan adanya tantangan kritis terkait dengan kesadaran wakif, profesionalisme nazhir, alokasi aset wakaf, dokumentasi hukum, dan koordinasi regulasi. Solusi utama yang ditawarkan meliputi peningkatan literasi wakaf kepada masyarakat, penguatan kapasitas nazhir, optimalisasi pemanfaatan aset wakaf agar lebih bernilai ekonomis, peningkatan registrasi wakaf, dan mendorong sinergi di antara para pemangku kepentingan. Studi ini merekomendasikan untuk memaksimalkan peran Baitul Mal Aceh dalam menerapkan strategi ini sehingga seluruh potensi wakaf produktif di Aceh dapat dioptimalkan bagi pertumbuhan sosial-ekonomi daerah. 
OPTIMIZING PRODUCTIVE WAQF THROUGH SMALL AND MEDIUM ENTERPRISES (SMEs) FINANCING BASED ON GREEN ECONOMY Siregar, Lukman Hakim; Nurhayati, Nurhayati; Nasution, Yenni Samri Juliati
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 5, No 3 (2024): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v5i3.5107

Abstract

There is an effort to examine economic activities in an Islamic manner in response to current economic issues. Various discussions, training, workshops, and seminars have been conducted concerning the revitalization of waqf institutions, which are an essential part of Islamic economic instruments. The formation of green entrepreneurship is necessary to support sustainable economic independence. This can be established by optimizing waqf funds by providing financing to Small and Medium Enterprises (SMEs). Waqf plays a role in addressing social problems in society. Poverty, unemployment, malnutrition, and school dropouts can be addressed through the empowerment and management of waqf as a source of funding for the ummah. This research uses library research with a descriptive qualitative method, noting findings regarding global concepts in each discussion within the research derived from literature and recent sources. In this context, it concerns productive waqf. After recording, it then integrates the findings, whether theory or research results from the reading sources. Financing through the waqf instrument is one form of productive waqf management. This scheme is implemented by providing and distributing the benefits of waqf through financing schemes given to the mauquf alaih or the recipients of waqf benefits.
Comparative Analysis of Economic Growth in Countries Implementing Conventional Versus Islamic Financial Systems Firdaus, Firdaus; Ilham, Muhammad; Asiam, Siti; Nurbaiti, Nurbaiti; Nasution, Yenni Samri Juliati
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v4i1.747

Abstract

This research is motivated by the global economic growth that moves volatile and the vulnerability of the conventional financial system to the recession that hit the last few decades and the Islamic financial system that is still not well implemented in Muslim-majority countries. This study analyzes the comparison of economic growth for countries that implement Islamic and conventional financial systems. The sample is 10 countries with the largest Islamic financial assets and 10 largest countries that implement conventional financial systems. Independent t-test/Mann Whitney test is used for hypothesis testing. The results of this study show that there is no difference in economic growth for countries that apply Islamic and conventional financial systems. This is due to the relatively small size of the Islamic financial ecosystem and its incomplete implementataion in many Muslim-majority countries.
Analisis Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 109 Terhadap Laporan Keuangan Pada LAZ Al-Washliyah Beramal Sumatera Utara Harahap, Suci Ardilla Ramadhani; Nasution, Yenni Samri Juliati; Syafina, Laylan
RUBINSTEIN Vol. 3 No. 1 (2024): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v3i1.3241

Abstract

Penelitian ini bertujuan untuk pertama, mengevaluasi sejauh mana laporan keuangan yang disusun oleh LAZ Al-Washliyah Beramal Sumatera Utara sesuai dengan PSAK Nomor 109, serta untuk mengidentifikasi hambatan yang dihadapi dalam penerapan PSAK Nomor 109 di LAZ Al-Washliyah Beramal Sumatera Utara. Latar belakang penelitian ini adalah urgensi penerapan PSAK 109 untuk meningkatkan akuntabilitas dan transparansi dalam laporan keuangan lembaga zakat, mengingat bahwa kepercayaan masyarakat terhadap pengelolaan zakat sangat dipengaruhi oleh kualitas pelaporan keuangan yang sesuai dengan standar. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, yang mengandalkan data primer dan sekunder sebagai sumber informasi. Metode pengumpulan data dalam penelitian ini meliputi wawancara dan dokumentasi. Subjek penelitian yang dijadikan sumber data untuk memperoleh informasi adalah direktur serta manajer program dan keuangan di LAZ Al-Washliyah Beramal Sumatera Utara. Hasil penelitian menunjukkan bahwa penggunaan PSAK nomor 109 dalam laporan keuangan LAZ Al-Washliyah Beramal Sumatera Utara belum sepenuhnya memenuhi standar. Hal ini disebabkan adanya kesalahan dalam pelaporan, khususnya laporan yang hanya memuat laporan arus kas dan laporan arus kas yang tidak memuat pengungkapan keuangan yang menyertainya. Hal ini menyoroti bahwa penyusunan laporan keuangan akuntansi Zakat dan Infaq / Sedekah pada LAZNAS Al-Washliyah Beramal Sumatera Utara masih belum sepenuhnya sesuai dengan PSAK No. 109. Kendala utama dalam penerapan laporan keuangan tersebut adalah keterbatasan sumber daya manusia yang belum sepenuhnya memahami dan menguasai PSAK Nomor 109. Dengan demikian, diperlukan peningkatan kapasitas SDM dan pemahaman terhadap standar akuntansi untuk memastikan akuntabilitas dan kepercayaan publik terhadap lembaga zakat tetap terjaga.
Implementation Of Wakaf As A Tool Of Social Finance To Achieve The SDGs In Indonesia Case Study On Indonesian Waqf Board Nst, Venny Fraya Hartin; Nasution, Yenni Samri Juliati; Siregar, Saparuddin
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research found several gaps related to the implementation of waqf as a social financing tool to achieve SDGs in Indonesia (a case study on the Indonesian Waqf Board), among others: Lack of Research on the Linkage of Waqf and SDGs. Most research on waqf in Indonesia focuses on the legal, management, and implementation aspects in general. However, very few explore the relationship between waqf as a social financing instrument and its purpose to support the achievement of Sustainable Development Goals (SDGs). Problem formulations are 1) An exploration of the Indonesian Waqf Board, and the importance of waqf as a social financing tool, as well as its potential future development and expansion; 2) Challenges and opportunities in utilizing waqf for social financing as well as issues related to governance, transparency, and sustainability. Qualitative research method with descriptive analysis method in the form of explanation. Research Results BWI has successfully demonstrated how waqf can be utilized to fund various social programs that support the achievement of SDGs, such as education, health, and economic empowerment. Although it still faces a number of challenges, the opportunity to develop waqf as a social financing tool is enormous, especially with the utilization of technology and increased collaboration with the private sector and government. With efforts to improve regulation, management capacity, and community participation, waqf can become a more effective instrument in achieving sustainable development in Indonesia.
Analisis Efektivitas Pemanfaatan Aset Wakaf dalam Peningkatan Kualitas Pendidikan Pesantren Nasution, Riska Amelia; Nasution, Yenni Samri Juliati
Polyscopia Vol. 2 No. 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/polyscopia.v2i1.1575

Abstract

The utilization of waqf assets represents a strategic solution to support the improvement of Islamic boarding school (pesantren) education, which often grapples with challenges such as limited financial resources and infrastructure. This study aims to analyze the effectiveness of waqf asset management in enhancing the quality of education in pesantren, focusing on asset management practices, resource allocation, and their impact on learning outcomes. Employing a qualitative descriptive approach, the research uses case studies of several pesantren in Indonesia. Data were collected through in-depth interviews, field observations, and analysis of documents related to waqf asset management. The findings reveal that professional and transparent management of waqf assets significantly contributes to improving educational facilities, enhancing teacher welfare, and advancing competency-based curricula. This study concludes by emphasizing the importance of strengthening waqf asset governance through collaboration between pesantren, government bodies, and philanthropic institutions. The authors recommend the development of national policies to optimize waqf assets as a sustainable instrument for advancing pesantren education.
Analyze Financial Performance and Predict Bankruptcy Using the Du Pont and Altman Z-Score on PT Gojek Tokopedia Tbk Period 2020 - 2023 Hidayatullah, Fajar; Nasution, Yenni Samri Juliati; Syafina, Laylan
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.28536

Abstract

This research aims to analyze the company's financial performance whether it is good or not and predict bankruptcy whether this company has the potential to go bankrupt or not, in addition to the researcher hopes that this research can be considered for readers or investors to invest in PT Gojek Tokopedia Tbk. This study uses a quantitative descriptive approach with secondary data and uses the Dupont and almant z-score methods. The results of this study show that the company's financial performance during the period 2020 – 2023 has not been good, which can be seen from the results of the Du Pont analysis which is still said to be far below the existing standard because the value of the average ROI during the period 2020 – 2023 is -111% with the industry standard > 20% and the average ROE value during the period 2020 – 2023 is -167% with the industry standard > 40%. And for the results of the bankruptcy analysis of the number of times the company has entered the bankruptcy danger zone, which can be seen from the results of the study using the Almant Z – Score method where in 2020 and 2023 the calculation values are -4.66 and -19.29 which is too far from the threshold of the set health standard of >2.6.
Kontribusi Zakat dan Wakaf Untuk Mencapai Tujuan Pembangunan Berkelanjutan: Solusi dalam Mengurangi Kesenjangan Sosial Ekonomi Aini, Rija; Nasution, Yenni Samri Juliati
Regress: Journal of Economics & Management Vol. 4 No. 1 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to analyze the strategic role of zakat and waqf in supporting the achievement of Sustainable Development Goals (SDGs) 10, which focuses on reducing social and economic inequality. This research uses a literature study approach to analyze literature and secondary data related to the implementation of zakat and waqf in reducing socio-economic inequality. The results show that Zakat functions as an instrument of wealth redistribution that directly targets underprivileged groups through consumptive assistance and productive zakat programs that empower mustahik to become economically independent so that it has an influence on reducing poverty and improving welfare. Meanwhile, waqf provides long-term contribution through financing the sustainable development of education, health, and social infrastructure facilities. In conclusion, zakat and waqf have great potential to support SDGs 10 by creating a more inclusive, just and prosperous society through sustainable reduction of socio-economic inequality.
Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun) Kusmilawaty, Kusmilawaty; Tarigan, Azhari Akmal; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12803

Abstract

The article aim is to know how Good Corporate Governance as implementation of trust in QS. Al Mu’minun. The research run by literature studies with qualitative analysis. Source of data this research from documentation studies. The result of study show that trust and promises in Islam are essential to uphold and fulfill if one wishes to be a fortunate and faithful individual. Safeguarding trust in the economic context involves effectively managing the company's resources. This responsible management is referred to as Good Corporate Governance. Based on these principles, the Best Practice Good Corporate Governance in Islam can be formulated to include: Fairness (QS. Al Mu’minun:3), Transparency (QS. Al Mu’minun:3), Accountability (QS. Al Mu’minun:8), and Fulfilling Zakat (QS. Al Mu’minun:4).
Kontribusi Pedagang Wanita Pasar Tradisional Dalam Meningkatkan Kesejahteraan Keluarga dalam Tinjauan Ekonomi Islam (Studi Kasus Pasar Lau Cih Medan) Zakia, Maulida Ummi; Nasution, Yenni Samri Juliati; Nasution, Juliana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15366

Abstract

This study employs a descriptive qualitative research method. It was conducted directly on the subject, namely the female traders at the Lau Cih Central Market in Medan. Data was gathered through observation, interviews, and documentation, and then analyzed qualitatively using data reduction, data presentation, and data verification. The findings reveal that the contribution of female traders in the Lau Cih Central Market includes alleviating the financial burden on their families, acting as the breadwinners or heads of households, and helping to improve family finances. Despite these roles, they do not neglect their primary responsibilities as homemakers, balancing their time between work and family matters. From an Islamic economic perspective, a wife working is not in conflict with Islamic law, as a working wife is considered to be assisting her husband in providing income, which is seen as a form of devotion in supporting the family. The factors motivating a wife to work include economic necessity, social factors, and self-actualization.
Co-Authors Aditya Gede Pratama Agustina, Surya Ahmad, Alya Hamdini AHMADI Aini, Rija Akmal Akmal Alfian, Ian Amini, Salisa Anjani, Dina Aqwa Naser Daulay Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Aritonang, Solahuddin Arnasyah, Indah Dwi Arnida Wahyuni Lubis Asmuni Asmuni Asra, M Rifki Atika Atika Aulia, Mahani Faiza Azhari Akmal Tarigan Aziva, Zahra Budi Harianto Candra, Jeki Damanik, Nursapa Indah Damayanti, Putri Merry Dhian Rosalina, Dhian Erianto, Ridho Fahmi Fauzi Faizin, Mu'adil Fatika, Siti Fazhillah, Audi Firdaus Firdaus Fitri Amalia Ghifari, Abu Dzar Al Habibi, Adnan Hanin, Haya Fadiyah Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Harmain Hilmi, Hafizh Husna, Rifdah Nur ilham khairi, ilham Inayah Ardiah Indradewa, Rhian Jambak, Arya Neta Adinda Juliana Nasution K, Kamilah Karo Karo, Robby Adriano Khairil Ihsan Kusmilawaty, Kusmilawaty Laila Maisaroh Laylan Syafina Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nurul Rafiqoh Lubis, Septiana Sara M. Iqbal M. Yogi Riyantama Isjoni Mahyudin Mahyudin Maisyaroh, Tetti Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Miranty, Fadilla Muhammad Andi Prayogi Muhammad Fikri Muhammad Ilham Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Yafiz, Muhammad Muliani, Siska Munthe, Yusromuin Musfirah, Aisyah Fithri Mutiara, Mutiara Manalu Mutthaqin, Muhammad Satrya Nabila, Fatya Nasution, Annio Indah Lestari Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia Nayla Hadisti Nazli, Putri Ningtias, Sinar Ayu Novia, Raisyah Arta Nst, Aida Ulviani Nur Fadhilah Ahmad Hasibuan Nur, Mukhlish Muhammad Nurfi, Indah Nurhasanah, Upik Nurhayati Nurhayati Nurhudawi, Nurhudawi Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramadhan, Dony Tri Rambe, Meisyah Rangkuty, Fathia Mawaddah Ritonga, Mirwansyah Ritonga, Wardoni Hikman Rohmadi Rohmadi Rozika, Aura Tania Salwa, Fany Saparuddin Siregar Saragih, Siti Ramadhani Sari Wahyuni Sari, Aida Malan Sari, Khasnita Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Supranto Prinajaya Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Lukman Hakim Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Retnawati Siti Asiam Situmorang, Harudini Nizar Suhardiman Suhardiman Sultoni, Ahmad Alauddin Syahfitri , Ananda Syahira, Nazwa Syakir, Ahmad Syamsiar, Syamsiar Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ayu Wulandari S. Tanjung, Syahrul Tuti Anggraini Ujung, Siti Khoiriyah Karina Venny Fraya Hartin Nst Wahyu Syarvina Wandasari, Dila Winata, Bagas Anggi Windari, Fitri Yuannisa, Rizka Adlia Yunisa, Widya Yunus, Hesty Ananta Zain, R. Dedy Chairil Zainur, Zainur Zakia, Maulida Ummi Zannah, Izzatul Zuhrinal M. Nawawi Zulferry, Diva Mumtazah Putri