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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Al-Ijtimaiyyah Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam SENTRALISASI SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Justisia Ekonomika FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi dan Keuangan Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman Jurnal Investasi Islam JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Share: Jurnal Ekonomi dan Keuangan Islam Talaa : Journal of Islamic Finance Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Indonesian Journal of Multidisciplinary Scientific Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies GLOSSARY As-Syirkah: Islamic Economic & Financial Journal JIMEKA Jurnal Simki Economic
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Effectiveness of Village Government Financial Accounting System in Supporting Good Governance Setriani, Eva Nur; Kusmilawaty, Kusmilawaty; Nasution, Yenni Samri Juliati
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1648

Abstract

This study aims to analyze the effectiveness of the village government's financial accounting system in supporting good governance in Aek Korsik Village, Aek Ledong District. This study uses a qualitative method with a case study approach. Data collection techniques are carried out through interviews and observations. Data analysis techniques using the Miles and Huberman model include the data reduction stage, the data presentation stage, and the conclusion drawing or verification stage. The results of the study show that the implementation of the Village Financial System Application (SISKEUDES) in Aek Korsik Village has been running well and effectively in supporting financial governance (Good Governance). However, in the process there are obstacles faced, namely the system sometimes does not support and errors. In addition to these obstacles, the quality of the Village Government's human resources and the lack of supervision from the government resulted in the Village Government being less thorough and responsive so that the services of the Aek Korsik village government were not good in presenting information.
Optimalisasi Pendayagunaan Zakat melalui Program Beasiswa Sahabat Pendidikan Ulil Albab : Optimization of Zakat Utilization through the Ulil Albab Educational Companion Scholarship Program Jambak, Arya Neta Adinda; Nasution, Yenni Samri Juliati
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 1 No. 2 (2024): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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

Abstract

Zakat is one of the important pillars in Islam that plays a vital role in enhancing social welfare and alleviating the burdens of underprivileged communities. In the context of Indonesia, the management of zakat is regulated by the Zakat Management Agency (BAZ) and Zakat Institutions (LAZ) based on Law Number 23 of 2011. Although zakat is generally consumptive in nature, it is important to develop productive zakat that can support business capital and education. With only 6.52% of Indonesia's population pursuing higher education, the utilization of zakat for scholarships and educational infrastructure becomes crucial. The Zakat Institution Ulil Albab has implemented a scholarship program for academically talented but financially disadvantaged students, focusing on both academic development and moral character. This research aims to examine the effectiveness of zakat management in improving access, quality, and equity in education in Indonesia, as well as to formulate a more efficient and impactful zakat management model. This study employs a qualitative descriptive method, with data collected through interviews, observations, and document studies. Based on the research findings, it was discovered that the scholarship program managed by the Zakat Institution Ulil Albab has a significant impact on its recipients, both in terms of education and the development of soft skills for the students benefiting from this program.
Analisis Sistem Informasi Akuntansi Pembelian Dan Penjualan Pupuk Subsidi Pada Pt Matahari Agri Bersama (studi kasus di PT Matahari Agri Bersama) Situmorang, Harudini Nizar; Nasution, Yenni Samri Juliati; Anggraini, Tuti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1959

Abstract

Studi ini berfokus pada analisis penerapan sistem informasi akuntansi dalam transaksi pembelian dan penjualan pupuk bersubsidi di perusahaan PT Matahari Agri Bersama. Topik penelitiannya adalah PT Matahari Agri Bersama. Jenis data yang digunakan adalah deskriptif dan kualitatif, dan analisisnya dilakukan dengan menggunakan metode triangulasi. Berdasarkan hasil survei, meskipun masih terdapat kekurangan, namun sistem informasi akuntansi pembelian dan penjualan pupuk tambahan yang diterapkan di PT Matahari Agri Bersama secara umum sudah diterapkan dengan sangat baik dan sangat lengkap, memenuhi kebutuhan perusahaan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan yang diterapkan oleh perusahaan telah memenuhi berbagai aspek yang relevan, sementara sistem informasi akuntansi untuk pembelian dan penjualan juga telah diimplementasikan dengan efisien.
The Influence Of Increased Income From Mudharabah Profit Sharing On Customers' Interest In Paying Zakat (Case Study Of Bank Sumut Syariah Kcp Marelan Raya) Hasrimy, Nabila Felicia; Nasution, Yenni Samri Juliati; Jannah, Nurul
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.11372

Abstract

Zakat is an important instrument in balancing the economy and reducing poverty levels in society. However, the awareness of some people in paying zakat is still low, especially among Islamic banking customers. In this context, the increase in income from mudharabah contracts in Islamic banks is expected to encourage customers' interest in paying zakat, considering that zakat is an obligation for those who have reached the criteria as muzakki. The purpose of this study is to see how the effect of increasing income on interest in paying zakat. The research method used is descriptive research with a quantitative approach. The sample in this study amounted to 90 respondents and the data were analyzed by Multiple Linear Regression Test. The results of this study indicate a significant influence between income and interest in zakat with a p-value of 0.000 (
Analysis of the Financial Statements of the Langkat Provincial Government Based on PP No. 8 of 2006 Prayoga, Rizky Ananda; Siregar , Saparuddin; Nasution, Yenni Samri Juliati
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.502

Abstract

This study aims to analyze the compliance of the Langkat District Government's financial statements with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, and identify challenges in their preparation. The research method used was qualitative with data collection through observation, interviews with three informants, and documentation. The results showed that the financial statements of the Langkat District Government had complied with Government Regulation No. 8 of 2006 which requires transparency, accountability, and compliance with Government Accounting Standards (SAP). Challenges identified include limited understanding of SAP, differences in interpretation of regulations, and limited competent human resources, which have an impact on the quality of financial statements. This research contributes to the field of public sector accounting by highlighting the challenges and compliance in financial reporting at local government institutions.
Analisis Penerapan Ekonomi Sirkular Pada UMKM F&B Di Sekitar Medan Siregar, Mufti Al Mumtaz; Karo Karo, Robby Adriano; Ardiansyah, Reza Restu; Nasution, Yenni Samri Juliati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3006

Abstract

This study aims to analyze the implementation of circular economy in Micro, Small, and Medium Enterprises (MSMEs) in the Food & Beverage (F&B) sector. The focus of the research is on the implementation of circular economy practices that include waste management, use of sustainable raw materials, environmentally friendly packaging, energy and water efficiency, and food waste reduction strategies. The research method used a descriptive quantitative approach with a research instrument in the form of a questionnaire distributed through Google Form.
KONTRIBUSI WAKAF PRODUKTIF TERHADAP PENGEMBANGAN EKONOMI MIKRO DI INDONESIA Nst, Aida Ulviani; Nasution, Yenni Samri juliati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11065

Abstract

Wakaf produktif memiliki potensi besar dalam mendukung pengembangan ekonomi mikro di Indonesia. Sebagai salah satu instrumen ekonomi Islam, wakaf produktif dapat memberikan manfaat yang signifikan, khususnya dalam pemberdayaan usaha kecil dan menengah (UMKM) melalui akses pendanaan tanpa beban bunga, pelatihan, dan pendampingan usaha. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR), serta data primer berupa wawancara dengan pengelola wakaf produktif dan pelaku UMKM. Hasil penelitian menunjukkan bahwa wakaf produktif secara signifikan meningkatkan kapasitas produksi dan daya saing UMKM, sekaligus mengurangi ketimpangan ekonomi. Namun tantangan seperti rendahnya literasi masyarakat, keterbatasan teknologi, dan regulasi yang belum memadai masih menjadi kendala dalam optimalisasi wakaf produktif. Diperlukan kolaborasi antara pemerintah, lembaga wakaf, dan sektor swasta untuk memaksimalkan potensi ini dan mendukung pembangunan ekonomi berbasis syariah.
The Position of The Accounting Profession in The Realization of The 2030 Sustainable Development Goals (SGD's) Ahmadi, Ahmadi; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6282

Abstract

This research aims to analyze the role of accountants in realizing the Sustainable Development Goals 2030 in Singkuang I Village-Owned Enterprises. The research method used is descriptive qualitative with a case study approach. Data was obtained through interviews, observation and documentation of relevant data related to the development of Sustainable Development Goals (SGD's) 2030 in Singkuang I Village-Owned Enterprises. Data was analyzed using the triangulation method between interview results, sustainability theory and role theory. The results of this research found accountants' views on the Sustainable Development Goals (SGD's) that are currently occurring. In Village-owned enterprises, the goals that can be implemented by accountants are still limited in various targets, limited information regarding Sustainable Development Goals (SGD's), lack of awareness of Sustainable Development Goals (SGD's). Development Goals (SGD's), the level of success of all Sustainable Development Goals (SGD's) related to accountants is still relatively low.
Peran Teknologi dalam Optimalisasi Pengelolaan Zakat untuk Pemberdayaan Ekonomi Candra, Jeki; 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.v2i1.1621

Abstract

This study explores the role of technology in optimizing zakat management for the economic empowerment of the Muslim community. As an essential instrument in Islamic economics, zakat holds significant potential in poverty alleviation and enhancing societal welfare. However, conventional zakat management often faces challenges such as a lack of transparency, accountability, and distribution efficiency. In the digital era, technology offers strategic solutions through innovations such as digital platforms, blockchain-based applications, big data analytics, and electronic payment systems. This study employs a qualitative approach with a literature review method to analyze the implementation of technology in zakat management across various zakat institutions. The findings indicate that technology enhances the efficiency of zakat collection, expands the reach of muzakki (donors), and ensures a more targeted distribution to mustahik (recipients). Furthermore, technology fosters transparency and strengthens public trust in zakat management institutions. Thus, integrating technology into zakat management not only reinforces zakat’s role as a social finance instrument but also serves as a catalyst for the sustainable economic empowerment of the Muslim community.
Optimizing Prenuptial Agreements for Asset Protection: A Maqashid Sharia Based Approach Rohmadi, Rohmadi; Faizin, Muadil; Zain, R. Dedy Chairil; Nasution, Yenni Samri Juliati; Suhardiman, Suhardiman
AL-ISTINBATH : Jurnal Hukum Islam Vol 9 No 2 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v9i2.11064

Abstract

This research aims to explore the optimization of PNAs for asset protection by integrating the principles of maqashid sharia, which emphasize the protection of religion, life, intellect, progeny, and wealth. The high divorce rates in Indonesia, mainly due to online gambling, highlight the vulnerability of asset protection at the beginning of marriage and underscore the importance of prenuptial agreements (PNAs). This research uses a qualitative approach with normative juridical analysis methods. Secondary data was obtained through critical analysis of related literature, including the Indonesian Marriage Law, previous academic studies, and other legal documents related to the PNA. The descriptive-analytical method is used to evaluate the effectiveness of PNA in protecting assets based on maqasid sharia principles. The main question addressed is how PNAs can be effectively utilized to safeguard personal assets and reduce conflicts within marriage. This study critically analyzes Law No. 16/2019 Indonesian Marriage Law and suggests improvements to enhance the effectiveness of PNAs. The analysis reveals that detailed provisions on the content of PNAs, simplification of the legalization process, mandatory legal consultation, and enhanced public education are essential for optimizing asset protection. The findings underscore the necessity of PNAs in providing legal certainty, promoting justice, and ensuring the welfare of both parties in marriage, aligning with the maqashid sharia principles. This research contributes to the existing literature by offering a new perspective on applying Maqashid sharia in PNAs and provides practical guidelines for drafting effective and Sharia-compliant PNAs.
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