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All Journal Jurnal Bisnis dan Manajemen AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal Analytica Islamica Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sewagati: Jurnal Pengabdian Masyarakat Indonesia Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Finest : Jurnal Riset dan Pengembangan Ekonomi Islam Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Islamic Economics and finance in Focus (IEFF) Journal of Sharia Business Management
Waizul Qarni
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Persepsi dan Strategi Pengawasan Akuntansi Syariah oleh OJK dalam Mencegah Praktik Keuangan Ilegal pada Industri Fintech Syariah di Indonesia Sabila Zahra; Yusrizal Yusrizal; Waizul Qarni
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4531

Abstract

This study aims to analyze the effectiveness of sharia accounting supervision by the Financial Services Authority (OJK) in preventing illegal financial practices in the Islamic fintech industry in Indonesia, as well as to identify the factors influencing public trust, the weaknesses of the supervisory strategy, and strategic recommendations for strengthening governance and consumer protection. This research uses a qualitative descriptive method with primary data from in-depth interviews with an OJK representative in North Sumatra and secondary data from literature studies, regulations, and previous research. The findings indicate that OJK's multi-layer supervision, which includes pre-operational and operational stages as well as coordination with the Sharia Supervisory Board (DPS), is quite effective but still requires improvement in regulatory adaptation speed to keep up with the rapid innovation of illegal fintech actors (regulatory lag). The three dominant factors influencing public trust are information transparency, the track record of fintech organizers, and community experiences. The main weaknesses of supervision are regulatory lag and low reporting rates by victims due to lack of knowledge or fear. Sharia financial literacy is emphasized as the first line of defense, and OJK North Sumatra has actively conducted education programs reaching Islamic boarding schools and religious study groups. This study recommends structured and continuous communication forums among regulators, fintech organizers, and the public, as well as strengthening technology-based reporting systems and empowering the community as part of the supervision mechanism.
Efektivitas Program Peserta Bantuan Iuran (PBI) di Kota Medan dalam Menurunkan Angka Rumah Tangga Tidak Terlindungi Jaminan Kesehatan Zakia Aulia; Waizul Qarni; Rahmi Syahriza
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4582

Abstract

The Premium Assistance Participant Program (PBI) is a government health insurance protection scheme provided through the National Health Insurance (JKN) for poor and underprivileged communities. In Medan City, several households remain uncovered by health insurance, indicating the need to evaluate the effectiveness of the PBI program in supporting the achievement of universal health coverage. This study aims to analyze the effectiveness of the PBI Program in reducing the number of households without health insurance coverage in Medan City. The study employed a qualitative approach with a descriptive evaluative design. Data were collected through interviews, observations, documentation, and secondary data from the Medan City Health Office, BPJS Kesehatan, and related institutions. The analysis focused on PBI participant coverage, accuracy of beneficiary data, utilization of health services, and changes in the number of uninsured households. The results indicate that the PBI Program has contributed to reducing the number of households without health insurance coverage in Medan City. However, several challenges remain, including inaccurate beneficiary data, limited program socialization, and administrative issues that prevent some eligible poor communities from being registered as PBI participants. The study concludes that the PBI Program is relatively effective in expanding health insurance protection, but improvements are still required in data management, information dissemination, and inter-agency coordination to optimize coverage and service quality.
Implementation of the Halal Thoyib Principle in Beef Consumption (A Case Study of the Muslim Community in Tembung Village) Agustami Daulay; Muhammad Lathief Ilhamy Nasution; Waizul Qarni
Islamic Economics and finance in Focus Vol. 5 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2026.05.3.09

Abstract

This study aims to analyze the implementation of the halal thoyib principle in beef consumption among the Muslim community of Tembung Village. The halal thoyib principle is a fundamental concept in Islam that emphasizes not only the legality of food according to Islamic law, but also its wholesomeness, cleanliness, safety, and health aspects. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews with six informants consisting of consumers and beef sellers, supported by field observations. The findings indicate that the community prioritizes the halal aspect in beef consumption, particularly regarding Islamic slaughtering practices and trust in Muslim sellers. However, the thoyib aspect has not been comprehensively understood or fully implemented. The community tends to perceive thoyib merely as the physical freshness of meat, with limited attention to sanitation, hygiene, and post-slaughter handling. Social trust and religiosity play a significant role in shaping consumption behavior, while limited knowledge and facilities hinder the optimal implementation of the halal thoyib principle. This study concludes that the implementation of the halal thoyib principle in beef consumption in Tembung Village remains partial, highlighting the need for continuous education and assistance to enhance public awareness of holistic halal and thoyib food consumption.
Modal Sosial Islam dalam Pemulihan Bencana: Studi Kasus UMKM di Langkat Nazwa Zahra; Waizul Qarni; Muhammad Ikhsan Harahap
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3277

Abstract

This study examines the role of Islamic-based social capital in supporting the economic recovery of Micro, Small, and Medium Enterprises (MSMEs) affected by the November 2025 flood disaster in Langkat Regency, North Sumatra. The flood, which struck the region from November 26, 2025, became one of the most destructive hydrological disasters in the area’s recorded history, with Tanjung Pura District as the most severely impacted area (18,629 households). The study employs a qualitative approach with a case study design, involving informants from MSME actors in trade, agriculture, and fisheries sectors in Tanjung Pura District who met specific selection criteria. Findings reveal three main Islamic social capital mechanisms operative in recovery: (1) mobilization of zakat, infaq, and shadaqah (ZIS) as a responsive resource redistribution instrument; (2) silaturahmi networks facilitating informal capital transfer and business information exchange; and (3) amanah values functioning as a substitute for formal collateral. These findings carry policy implications for integrating mosque institutions and BAZNAS into the regional disaster management system.
Integrating SOAR Analysis and Maqasid al-Shariah in the Development of Cassava Chips Micro-Enterprises: Evidence from Sonomartani Village, North Labuhanbatu Regency Sella Febrianti; Waizul Qarni; Purnama Ramadani Silalahi
Jurnal Bisnis dan Manajemen Vol. 13 No. 1 (2026): Jurnal Bisnis dan Manajemen Volume 13 Nomor 1 Tahun 2026
Publisher : Jurnal Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v13i1.17589

Abstract

This study aims to analyze the development strategy of a cassava chips home industry in Sonomartani Village, North Labuhan Batu Regency using the SOAR (Strengths, Opportunities, Aspirations, Results) approach integrated with the maqasid sharia perspective. The research method employed is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The results indicate that the business possesses strengths in the availability of raw materials, distinctive taste, and affordable prices, as well as opportunities in stable market demand and the growth of digital marketing. The resulting development strategies include optimizing digital marketing, product innovation, improving packaging quality, and expanding market reach. The most influential strategy is the optimization of digital marketing supported by the advantages of local products. From the maqasid sharia perspective, this business reflects the values of preserving religion (hifz al-din), life (hifz al-nafs), intellect (hifz al-‘aql), lineage (hifz al-nasl), and wealth (hifz al-mal) through the use of halal materials, hygienic production processes, and contributions to community welfare. Therefore, business development is not only profit-oriented but also emphasizes public benefit and sustainability
Co-Authors Afni Haryanti Harahap Agustami Daulay Ahmad Dahrul Dalimunthe Ahmad Fauzan Soleh Ahmad Kali Ansori Nasution Ahmad Syukri Alif Husen Aqwa Naser Daulay Arifin, Rahman atika Chuzaimah Batu Bara Diah Hafni Pardede Ellyza Cindi Mentari Esma Cetin Fitri Diani Harahap, Muhammad Ikhsan Hasibuan, Ulfa Rahmayani Assyfa Isnaini Harahap Ivemanta Br Lingga Liza Syafira Br Sembiring M Ridho Alfikri Marliyah Muhammad Habibi Siregar Muhammad Ilham Sembiring Muhammad Lathief Ilhamy Nasution Muhammad Nur Tondi Mutiara Yolanda Nazwa Zahra NUR AHMADI BI RAHMANI Nurul Jannah Padilla Hawanda Purnama Ramadani Silalahi Purnama Ramadhani Silalahi Rahmat Daim Harahap Rahmi Syahriza Riki Pranata Risa Lidia Rizky Primadani Ryan Arianda Sabila Zahra Sabri Tudar Sihotang Sella Febrianti SRI RAHAYU Ummi Itiah Nasution Yenni Samri Juliati Nasution Yusrizal Yusrizal Zakia Aulia