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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam At-Tawassuth: Jurnal Ekonomi Islam
Husna, Asmaul
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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PELUANG DAN TANTANGAN: PERANAN FINANCIAL TECHNOLOGY SYARIAH DALAM MEMAJUKAN UMKM DI KOTA MEDAN Edi, Sarwo; Husna, Asmaul
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 10 │ No. 1 │ 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v10i1.15033

Abstract

Utilization of technology can provide many convenience facilities in every business activity with fast access. One of the technological developments that has become the dynamics of business development today is Financial Technology. This paper aims to describe the role of Fintech in the progress of MSMEs in Medan City along with an explanation of the opportunities and challenges faced. This research was conducted through qualitative descriptive studies and analysis, where data were obtained from various reference sources regarding the topics and issues discussed. Data collection techniques used a literature study approach through various research journals, national and international articles. This research explains how the opportunities and challenges of Fintech for the development of MSMEs will be faced in the future. The results of the study show that Fintech has considerable potential for the development of MSMEs in Indonesia. Fintech can help MSMEs in providing convenience and efficiency in terms of technology-based financial management including digitizing financial reports, payment technology and online-based loans.
PERAN TEKNOLOGI INFORMASI DALAM MENINGKATKAN KUALITAS AUDIT Husna, Asmaul
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 11 │ No. 2 │ 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v11i2.22205

Abstract

Audit quality is a major concern for various stakeholders. Along with the development of information technology, there is hope that technology can be a solution to improve audit quality. This study will specifically analyze the application of technologies such as data analytics, artificial intelligence, and cloud computing in the audit process. Through case studies at several public accounting firms, the research will identify the impact of technology use on testing efficiency, audit result accuracy, and reporting quality. Additionally, the study will examine the challenges auditors face in adopting new technologies, as well as the associated ethical implications.
ANALYSIS OF PUBLIC PREFERENCES FOR ZAKAT PAYMENTS COMPARED TO TAXES IN A SOCIAL AND ECONOMIC PERSPECTIVE Lubis, Muhammad Arifin; Husna, Asmaul
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 12 │ No. 1 │ 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v12i1.25215

Abstract

This study aims to analyze public preferences in choosing zakat over taxpayments from social and economic perspectives. Using a qualitative approachand literature study method, the research examines prior studies, accreditedjournals, and relevant policy documents related to zakat and taxation. Thefindings indicate that public preference for zakat is influenced by religiousmotivation, higher trust in zakat management institutions, ease of access throughdigital platforms, and social-cultural satisfaction. In contrast, low trust in taxauthorities, negative perceptions of bureaucracy, and lack of transparency arekey factors behind weak tax compliance. These findings suggest the need for anintegrative policy approach that aligns zakat and taxation to enhance fiscaljustice and effective wealth distribution in society. The study recommends thatgovernments and zakat institutions strengthen collaboration, improvetransparency, and develop regulations that accommodate the social and religiousvalues of the public.
Peran Penalaran Moral dalam Perspektif Islam Terhadap Whistleblowing Husna, Asmaul
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20141

Abstract

Penelitian ini mengeksplorasi peran penalaran moral dalam konteks pengaruh skema insentif terhadap perilaku whistleblowing. Whistleblowing, sebagai tindakan melaporkan pelanggaran etika atau hukum di tempat kerja, telah menjadi fokus perhatian dalam bidang etika bisnis dan manajemen. Skema insentif, termasuk insentif finansial dan non-finansial, telah diidentifikasi sebagai faktor yang mempengaruhi keputusan individu untuk melaporkan perilaku tidak etis. Namun, penting untuk memahami bahwa penalaran moral individu juga memainkan peran kunci dalam proses pengambilan keputusan whistleblowing. Penelitian ini mengevaluasi literatur terkait untuk mengungkap bagaimana penalaran moral memengaruhi hubungan antara skema insentif dan whistleblowing. Penelitian ini menemukan bahwa individu dengan penalaran moral yang tinggi cenderung lebih mungkin melaporkan pelanggaran, bahkan dalam ketiadaan insentif eksternal. Namun, insentif dapat memperkuat atau melemahkan dampak penalaran moral terhadap whistleblowing. Implikasi praktis dari kajian ini termasuk pentingnya organisasi dalam memperhatikan aspek penalaran moral dalam merancang skema insentif untuk mendorong perilaku whistleblowing yang etis dan bertanggung jawab.
Co-Authors Muhammad Arifin Lubis Sarwo Edi