Syarifah Isnaini
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

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Pendekatan Maqashid Syariah Indeks (Msi) Terhadap Kinerja Bank Syariah Mandiri Di Indonesia Nurhalimah Lubis; Rizki Pratiwi Harahap; Syarifah Isnaini
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

theory put forward by Mustafa Omar Mohammed which explains the concept of maqashid shari'ah by dividing it into three main objectives, namely: tahzib al-fard (educating individuals), iqamah al-adl (enforcing justice), and jalb al-maslahah (maintaining benefit). This type of research is a qualitative research with a descriptive approach. The data used in this study is secondary data from the 2018 - 2020 annual report obtained from the official website of Bank Syariah Mandiri during the research period. The data collection used is a documentation technique in the annual report financial reports published by the OJK. The data is obtained and processed by reviewing report data, calculating and interpreting it. Based on the calculation results, it is known that in 2019 financial performance based on the sharia maqashid index achieved the highest achievement at Bank Syariah Mandiri with a sharia maqashid index of 2.27 and in 2018 and 2020 the lowest achievement was at Bank Syariah Mandiri with a sharia maqashid index of 0. 09.
Peranan Bank Syariah Dalam Meningkatkan Pendapatan Umkm Pada Pedagang Pasar Sibolga Nauli Syarifah Isnaini; Rizki Pratiwi Harahap
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

This theory can be the basis or reference in conducting this research. This type of research is research conducted with descriptive qualitative methods. The data collection tools used were observation, interviews, and documentation, while data processing techniques and data analysis were carried out by means of qualitative case studies at Bank Syariah Indonesia KC Sibolga. The results of this study indicate that Islamic banks play a role in increasing MSME income, which can be seen from business development, increased income, increased sales volume, and the addition of new employees to their businesses after financing at BSI KC Sibolga bank. The role of the BSI KC Sibolga bank is by providing business capital financing, as well as facilitating and facilitating MSMEs in obtaining financing. Efforts made by Islamic banks in boosting MSME actors are by providing KUR type financing.
ANALISIS FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM SONGKET SIPIROK DI KABUPATEN TAPSEL Muhmmad Wandisyah R. Hutagalung; Ella Zefriani; Syarifah Isnaini; Hikmah Nasution
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7615

Abstract

This study aimed to obtain evidence on the effect of educational background, level of education, business scale, and long efforts to use accounting information on SMEs in Sragen. The population in this study is SMEs that are in Sragen. Convinience sampling technique using a sampling of 100 people with a margin of error of 5%. Data collected by distributing questionnaires to business owners of SMEs. Analyzed the data before it has been tested for validity and reliability. Data were analyzed using logistic regression. The results showed that the value of Hosmer and Lemeshow's Goodness of Fit test is equal to 0.281. Value of 0.281 is greater than 0.05, it can be concluded the model is acceptable. R² Negelkerke's value is 0.911, which means the dependent variable can be explained by the independent variables of 91.1% and the remaining 8.9% is explained by other variables. Results of the testing variables using logistic regression result is a variable level of education has a significant value 0.344 thus does not affect the use of accounting information. Educational background variables have a significant value 0.866 thus does not affect the use of accounting information. Variable business scale has significant value 0,005 that affect the use of accounting information. Variable long the business has significant value 0,018 that affect the use of accounting information.
Determinants of Online Donation Decisions through Mobile Banking Desy Khairani; Nurhalimah Lubis; Syarifah Isnaini
Verba: Journal of Applied Linguistics Vol. 1 No. 2 (2022): Verba: Journal of Applied Linguistics
Publisher : ANFA MEDIATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/verba.v1i2.281

Abstract

The people of Padangsidimpuan Tenggara District are no strangers to the mobile banking application which has a feature to donate, but the majority of the people still decide to donate in person rather than online.  The formulation of the problem in this study is whether there is a partial and simultaneous effect of trust, convenience and religiosity on the decision to donate online through mobile banking.  This study aims to determine whether there is a partial and simultaneous effect of trust, ease and religiosity on the decision to donate online through mobile banking.The theory used in this study relates to online donation decisions, trust, convenience and religiosity.  The decision to donate online is a conclusion from the problem-solving process to make a donation.  Trust is a person's belief that when someone makes a decision, he will choose a trust based on the choice of the person he trusts.  Convenience explains that if a technology is easy to use then users tend to use the technology.  Religiosity is an attitude to bind oneself in relation to God.This research is a quantitative research.  Sampling by incidental technique with a total sample of 80. Data collection used a questionnaire (questionnaire), interviews, and documentation.  Analysis of the data used by testing the validity, reliability, normality, classical assumption test, partial test (t test), simultaneous test (f test) and multiple linear regression analysis, the data is processed with the help of the SPSS version 23 program.The results of this study indicate that there is an effect of trust on the decision to donate online through mobile banking, there is an effect of convenience on the decision to donate online through mobile banking, there is no influence of religiosity on the decision to donate online through mobile banking, there is an influence of trust, convenience, religiosity simultaneously on the decision  donate online via mobile banking.  These factors can be considered for Islamic banks to increase customers.