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The Impact of Infaq and Shadaqah (ZIS) Zakat Funds Distribution and Utilization on Mustahic Consumption Behavior with Transparency as Intervening Variables (Case Study of Darul Mursyid Islamic Boarding School Bazis) Juniar Siregar; Ibrahim Siregar; Darwis Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.362 KB) | DOI: 10.30651/jms.v8i1.17605

Abstract

The poor utilization of zakat funds given to mustahik is the driving force behind this study. According to several observations made by researchers, some mustahik do not utilization the ZIS funds in accordance with their designation, either in operating or growing their business. In some cases, there are also some Mustahik who used the ZIS funds for personal needs without disclosing how they were used. The goal of this study was to determine the impact of transparency as an intervening variable on the distribution and utilization of zakat infaq and shadaqah (ZIS) money on mustahik consumption behavior. This study is quantitative in nature. 62 samples make up the research's sample. A closed questionnaire on mustahik BAZIS Darul Mursyid Islamic Boarding School is used as the data gathering tool. The inner model, outer model, and testing of the intermediary hypothesis are all used in data analysis. Based on the research findings, it is known that the study's variables can explain 88.8% of the variance, while the consuming behavior variable's R2 value is 0.836, or 83.6 percent, and 16.7% of the variance can be accounted for by other study factors. The study's findings show that there is no relationship between distribution and transparency, but there is a relationship between utilization and transparency, and there is a relationship between distribution and consumption behavior. However, there is no relationship between transparency and consumption behavior, and there is no relationship between distribution and utilization.
Seleksi Risiko Pada Produk Surety Bond Era Pandemi Covid-19 Pada Pt. Bumiputera Muda 1967 darwis harahap; Ahmad Afandi; Saadah Saadah; endah Rabiatul Adawiyah
Syar'Insurance: Jurnal Asuransi Syariah Vol. 9 No. 1 (2023): Juni 2023
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v9i1.8396

Abstract

It is important for insurance companies to carry out a risk selection of the risks that exist in the insurance products offered carefully and thoroughly in order to avoid large losses due to claims. After the COVID-19 pandemic catastrophic event, the company became more vigilant about the risk selection process in each of its products, one of which is a surety bond product at the insurance company PT Bumiputera Muda 1967 Serang Branch. The underwriter is trained to be able to recognize every potential risk that exists in the prospective insured by carrying out the underwriting process effectively and accurately. In this study, it will be discussed about the underwriting procedures carried out by PT Bumiputera Muda 1967 Serang Branch in determining risk selection on surety bond products during the co-19 pandemic. The results of this study show that in surety bond products there are several stages, namely: The principal contacts the agent, the analysis process, data input, print the policy. Where there are 4 types of guarantees including bind bond, performance bond, advance payment bond, and maintenance bond. The obstacles faced by the underwriter are restrictions on surveys of field conditions, survey reports are additional requirements given by the underwriter in the risk selection process for surety bond products after the Covid-19 pandemic.
Determinants of Income Inequality in Yogyakarta Special Region Province Viewed from Jasser Auda Maqashid Syari'ah darwis harahap
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.8019

Abstract

This study aims to analyze the determinants of income inequality in the province of the Special Region of Yogyakarta in terms of Jasser Auda's maqashid shari'ah. The study was carried out as a quantitative method using secondary data in the type of time series for the 2014-2020 period. The results of the E-views 10 study show positive results on the economic growth variable on income inequality in the DI Yogyakarta province. Then the variables that have no effect on income inequality are population and education. Maqashid syari'ah is a relevant approach as a basis for expanding economic development. The wholeness approach is believed to be better at monitoring the causes and effects of events such as the inequality that occurred in the province of DI Yogyakarta. The government is expected to adopt policies to improve economic stability in the DI Yogyakarta province. This study is expected to be a reference material and information for policy makers in making decisions. For further researchers, they can add related variables from this study in order to add novelty in follow-up studies.
APAKAH INSENTIF PAJAK MENINGKATKAN KINERJA UMKM INDONESIA? Ahmad Afandi Ahmad Afandi; Try Mahendra Siregar; Darwis Harahap; Utari Evy Cahyani
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

MSMEs are the backbone of a country's economy and development and it can make a significant contribution to sustainable economic growth. The government, a regulator, carries out one of the taxation functions, namely the taxation function by providing tax incentives to MSMEs. This research was conducted in purpose of knowing the effect of tax incentives on the performance of Indonesian MSMEs and determining on the innovations that mediate these two variables. The data was collected from 110 business actors and analyzing with a partial least squares feature model approach (SEM-PLS). The result approved all the hypotheses as the tax incentives and innovation had a significant effect on MSME performance and tax incentives had a significant effect on business innovation. The innovation is considered as mediator on the relationship between tax incentives and the performance of Indonesian MSMEs. This research has expected to contribute for regulators to continue the supervision of MSMEs so that they use tax incentives properly for the sustainability of Indonesian MSMEs. The government needs to supervise the provision of final PPh tax incentives to MSMEs so that they run according to policy objectives. UMKM merupakan tulang punggung perekonomian dan pembangunan suatu negara serta dapat memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi yang berkelanjutan. Pemerintah sebagai regulator menjalankan salah satu fungsi perpajakan dengan memberikan insentif pajak kepada UMKM. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif pajak terhadap kinerja UMKM Indonesia dan variabel inovasi memediasi kedua variabel tersebut. Data dikumpulkan dari 110 pelaku usaha dan dianalisis menggunakan pendekatan partial least square feature model (SEM-PLS). Hasil tersebut sesuai dengan semua hipotesis karena insentif pajak dan inovasi berpengaruh signifikan terhadap kinerja UMKM dan insentif pajak berpengaruh signifikan terhadap inovasi usaha. Inovasi ini dianggap sebagai mediator hubungan antara insentif pajak dengan kinerja UMKM Indonesia. Penelitian ini diharapkan dapat memberikan kontribusi kepada regulator untuk terus mengawasi UMKM agar menggunakan insentif pajak dengan baik demi keberlangsungan UMKM Indonesia. Pemerintah perlu mengawal pemberian insentif pajak PPh final kepada UMKM agar berjalan sesuai tujuan kebijakan.
COMPARATIVE ANALYSIS OF ISLAMIC BANK PERFORMANCE BASED ON RGEC AND ISLAMICITY PERFORMANCE INDEX Darwis Harahap; Rini Hayati Lubis; Siti Ena Aisyah Simbolon; Ferri Alfadri
Imara: JURNAL RISET EKONOMI ISLAM Vol 6, No 2 (2022): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v6i2.5883

Abstract

Comparative Analysis of Islamic Bank Performance Based on RGEC and Islamicity Performance Index. The increase in Islamic banking makes Islamic banks must be able to maintain their performance in order to survive. The performance of Islamic banks can be measured using the CAMELS method until 2013, but after the issuance of PBI Number 13/1/PBI/2011 and POJK Number 8/POJK.03/2014 regarding the assessment of the soundness of Islamic banks, Islamic banks used the RGEC method. However, the RGEC method is not able to reveal the social function of a bank. Meanwhile, Islamic banks need a measuring instrument that is able to reveal the social function of the bank. So this research uses the Islamicity Performance Index method. Therefore, the problem in the research is how to compare the performance of PT. Bank Muamalat Indonesia Tbk and PT. Bank Syariah Mandiri Tbk based on RGEC and Islamicity Performance Index. The population in this study is the financial performance report data of PT. Bank Muamalat Indonesia Tbk and PT. Bank Syariah Mandiri Tbk in 2016-2020. The samples in this study are financial ratios, namely NPF, FDR, GCG, ROA, CAR, PSR, ZPR, EDR, IIR, and IsIR. Meanwhile, the data analysis technique used independent sample t-test and Mann Whitney test. The result of this research is the performance of PT. Bank Syariah Mandiri Tbk is better than the performance of PT. Bank Muamalat Indonesia Tbk.
Analysis of Factors Affecting the Increase in Income of Micro, Small and Medium Enterprises (MSME) in Padangsidimpuan City with Entrepreneurship as an Intervening Variable Ikhwan Maksum; Darwis Harahap; Rukiah Rukiah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20598

Abstract

This research is motivated by the findings of researchers regarding the phenomenon where MSME actors in the city of Padangsidimpuan in general have not maximized access to financial inclusion, low self-efficacy, low motivation and do not yet have an entrepreneurial spirit and character. This research uses quantitative research methods. The research sample was 177 MSME actors in Padangsidimpuan City. The data collection instrument was carried out by distributing questionnaires to respondents. Then data analysis uses the outer model test, inner model and hypothesis testing. The results of the study show (a) there is a significant effect of financial inclusion on entrepreneurship b) there is no effect of efficacy on entrepreneurship (c) there is a motivational effect on entrepreneurship (d) there is no effect of religiosity on entrepreneurship (e) there is no effect of entrepreneurship on MSME income in the city of Padangsidimpuan (f) there is a significant effect of financial inclusion on MSME income in the city of Padangsidimpuan (g) there is no efficacy effect on MSE income in the city of Padangsidimpuan (h) there is no motivational effect on MSME income in the city of Padangsidimpuan (i) there is no effect of religiosity on MSME income in the city of Padangsidimpuan (j) there is no effect of financial inclusion on the income of MSMEs in the city of Padang Sidimpuan through entrepreneurship (k) there is no efficacy effect on MSME income in the city of Padangsidimpuan through entrepreneurship (l) there is no motivational effect on MSME income in the city of Padangsidimpuan through entrepreneurship (m) there is no effect of religiosity on MSME income in Padangsidimpuan City through entrepreneurship.
Environmental, Social, Governance (ESG) and Islamic Finance: A Review Abdillah Arif Nasution; Darwis Harahap; Mimma Maripatul Uula
Management and Sustainability Vol. 1 No. 1 (2022): Management & Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ms.v1i1.285

Abstract

This study aims to look at the development of research on Environmental, Social, Governance (ESG) and Islamic finance and research path that can be carried out based on journals published on this theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "ESG & Islamic Finance", which comes from the Scopus database with a total of 44 journal articles. Then, the data is processed and analyzed using the VosViewer application to know the bibliometric map of “ESG & Islamic Finance” research development worldwide. The study results found that in the bibliometric author mapping, the authors who published the most research on the theme “ESG & Islamic Finance” were Ahmed A and Hassan M.K.; Chiaramonte I. Furthermore, based on the bibliometric keyword mapping, 4 clusters can become research lines with topics related to Sustainable Banking and Corporate Social Responsibility (ESG), Management of Financial Risk and the Impact of COVID-19, Financial Sustainability and Environment-Based Sharia Investment and The Role of Islamic Finance and Achieving the SDGs, and the words most used are Islamic Finance, Islamic Bank, and Environment.
FAKTOR PENENTU ANGKA PERTUMBUHAN EKONOMI DI PROVINSI KEPULAUAN RIAU indra muallim; darwis harahap; ali hardana
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6257

Abstract

Indeks pembangunan manusia Kota Tanjung Pinang tahun 2017 meningkat, sedangkan pertumbuhan ekonomi Kota Tanjung Pinang 2017 menurun. Pengeluaran pemerintah Kabupaten Bintan tahun 2017 meningkat sedangkan laju pertumbuhan ekonomi Kabupaten Bintan tahun 2017 menurun. Realita tersebut bertentangan dengan teori Keynesian yakni ketika angka pengeluaran pemerintah meningkat akan meningkatkan pertumbuhan ekonomi. Tenaga kerja Kabupaten Karimun tahun 2019 menurun, sedangkan pertumbuhan ekonomi Kabupaten Karimun tahun 2019 meningkat. Realita tersebut bertentangan dengan teori Neo-Klasik yakni ketika kuantitas tenaga kerja bertambah akan meningkatkan pertumbuhan ekonomi. Tujuan penelitian untuk mengetahui apakah indeks pembangunan manusia, pengeluaran pemerintah, dan tenaga kerja memiliki pengaruh secara parsial maupun simultan terhadap pertumbuhan ekonomi.Penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel adalah teknik sampel jenuh. Populasi dan sampel penelitian adalah data pertumbuhan ekonomi, indeks pembangunan manusia, pengeluaran pemerintah, dan tenaga kerja 5 Kabupaten/Kota Provinsi Kepri tahun 2015-2021. Uji analisis data: uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji data panel, uji hipotesis, uji koefisien determinasi, dan uji analisis regresi berganda.Hasil penelitian secara parsial indeks pembangunan manusia berpengaruh terhadap pertumbuhan ekonomi, sedangkan pengeluaran pemerintah dan tenaga kerja tidak berpengaruh terhadap pertumbuhan ekonomi. Secara simultan indeks pembangunan manusia, pengeluaran pemerintah, dan tenaga kerja berpengaruh terhadap pertumbuhan ekonomi.
ANALISIS KAUSALITAS ANTARA INVESTASI DENGAN PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA UTARA Saima Putri Siregar; Darwis Harahap; Ihdi Aini; Nur Mutiah
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6621

Abstract

Kesejahteraan serta kemajuan suatu perekonomian ditentukan oleh besarnya petumbuhan yang ditujukkan oleh perubahan output nasional. Investasi merupakan salah satu komponen yang diperlukan dalam melanjutkan proses pembangunan ekonomi. Dimana manfaat yang diproleh dari investasi adalah untuk meningkatkan akumulasi modal yang dapat menambah produksi barang dan jasa sehingga dapat meningkatkan perumbuhan ekonomi. Di Provinsi Sumatera Utara pada tahun 1999-2005 dan tahun 2011-2016 investasi yang mengalami peningkatan tidak diikuti dengan pertumbuhan ekonomi yang meningkat. Fenomena yang terjadi tidak sesuai dengan teori Harrod-Domar yang mengatakan bahwa investasi yang tinggi akan menambah stok modal barang dan jasa yang berpengaruh positif terhadap pertumbuhan ekonomi. Dengan demikian yang menjadi tujuan dalam penelitian ini adalah untuk mengetahui hubungan kausalitas antara investasi dengan pertumbuhan ekonomi di Provinsi Sumatera Utara.Adapun teori-teori yang digunakan dalam penelitian ini antara lain, Pengertian Pertumbuhan Ekonomi, Teori-Teori Pertumbuahn Ekonomi, Faktor Pertumbuhan Ekonomi, Pertumbuhan Ekonomi dalam Islam, Pengertian Investasi, Jenis-Jenis Investasi, Investasi dalam Islam dan Hubungan Investasi dengan Pertumbuhan Ekonomi.Penelitian ini dilakukan di Provisi Sumatera Utara dengan menggunakan jenis penelitian kuantitatif, dengan menggunakan data sekunder jenis time series dari Produk Domestik Regional Bruto (PDRB) dan investasi di Provinsi Sumatera Utara pada tahun 1991-2020 yang diperoleh dari situs resmi Badan Pusat Statistik (www.bps.go.id), dengan menggunakan teknik sampel jenuh sebanyak 30 sampel dan alat analisis yang digunakan dalam penelitian ini adalah Eviews versi 10 dengan menggunakan metode Grangger Causality Test.Kata Kunci : Kausalitas, Investasi, Pertumbuhan Ekonomi
PENGARUH INVESTASI DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA UTARA PERIODE 1990-2020 Yudi Sahala Muda Simatupang; Darwis Harahap; Azwar Hamid Nasution
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 2 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i2.7412

Abstract

Abstrak Latar belakang masalah dalam penelitian ini investasi di Provinsi Sumatera Utara tahun 2017 mengalami peningkatan sebesar 11.683.692.20 juta rupiah dari tahun 2016 sebesar 4.954.829.29 juta rupiah namun pada tahun 2017 pertumbuhan ekonomi di Provinsi Sumatera Utara mengalami penurunan sebesar 5,12 persen dari tahun 2016 sebesar 5,18 persen. Dan inflasi di provinsi sumatera utara pada tahun 2013 mengalami peningkatan sebesar 10,18 persen dari tahun 2012 sebesar 3,86 persen dan pada tahun 2013 pertumbuhan ekonomi di provinsi sumatera utara juga mengalami penurunan sebesar 6,08 persen dari tahun 2012 sebesar 6,45 persen. Rumusan masalah pada penelitian ini adalah apakah terdapat pengaruh investasi dan inflasi terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara Periode 1990-2020. Penelitian ini bertujuan untuk mengetahui pengaruh investasi dan inflasi secara parsial maupun simultan terhadap pertumbuhan ekonomi di Provinsi.Menurut teori schumpeter jika suatu wilayah memiliki investasi yang tinggi maka pertumbuhan ekonomi juga akan meningkat. Menurut Harrod-Domar juga mengatakan bahwa pertumbuhan ekonomi ditentuka oleh tabungan dan investasi, jika tabungan dan investasi rendah maka pertumbuhan ekonomi juga akan rendah. Begitu juga menurut teori Keynes dan Friedman hubungan antara inflasi dan pertumbuhan ekonomi bahwa inflasi yang tinggi akan menyebabkan pertumbuhan ekonomi turun. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data time series dan menggunakan program Eviews 12 untuk pengolahan data. Data yang digunakan adalah data sekunder populasi dalam penelitian ini adalah seluruh data investasi, inflasi dan pertumbuhan ekonomi dengan jumlah 30 sampel. Variabel dalam penelitian ini adalah Investasi (X1), Inflasi (X2), Dan Pertumbuhan Ekonomi (Y).Berdasarkan hasil penelitian ini secara parsial menunjukkan bahwa variabel Investasi berpengaruh terhadap Pertumbuhan Ekonomi, variabel Inflasi secara parsial  berpengaruh terhadap Pertumbuhan Ekonomi. Sedangkan secara simultan variabel Investasi dan Inflasi berpengaruh signifikan terhadap Pertumbuhan Ekonomi di Provinsi Sumatera Utara. Sedangkan uji R2 (R Square) menunjukkan pengaruh variabel Investasi dan Inflasi terhadap Pertumbuhan Ekonomi sebesar 50,22% dalam penelitian ini. Sedangkan sisanya sebesar 49,78% dipengaruhi oleh variabel lain yang tidak dicantumkan dalam penelitian ini.  Kata Kunci: Investasi, Inflasi , Pertumbuhan Ekonomi.
Co-Authors abdul nasser Abdul Nasser Hasibuan afni lestari Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Aini, Ihdi Aisyah, Insanul Alfadri, Ferri Alfadri, Ferry Ali Hardana Ali Isro’ Harahap Ananda Anugrah Nasution Arisman, A. Ayu Damayanti Azwar Hamid Dahlianti, Dahlianti Damayanti, Ayu endah Rabiatul Adawiyah Erliza Ambun Lubis erni nasution Farizal, Nando Fauzi, Rama Dika Ferry Alfadri gautama, budi Hamni Fadlilah Nasution Harahap, Hawanisa Harahap, Ima Khoirunnisa Harahap, Susanti hasanah siregar hasanah siregar Hayati, Syarifah husni husni Ibrahim Siregar Ida Royani Ihdi Aini Ihdi Aini Ikhwan Maksum indra muallim Jafar Nasution Juniar Siregar Kaban, Maria Khafifah, Hanna Kusti Ardinah Lestari, M.E.I, Sry Lubis, Maisarah M. Fauzan Maisarah Lubis Maripatul Uula, Mimma Masbulan Nasution Mimma Maripatul Uula Mirna Sari Mohammad Nur Rianto Al Arif Muhammad Arif Muhammad Arif Muhammad Isa muhammad wandisyah Muhammad Wandisyah Hutagalung Muhammad Wandisyah R Hutagalung Mutiara Nauli Nando Farizal Nando Farizal Nasir Ahmad Khan Saragih Nasution, Abdillah Arif Nasution, Erni Nasution, Fadhil Assura Nasution, Indah Fitri Nauli, Mutiara Nirma Sari Siregar Nofinawati Nofinawati Nofinawati Nofinawati Nur Mutiah Nurhidayah Nurhidayah Nurul Izzah Lubis Pulungan, Ira Andriani rahmat annam Rahmat Hidayat Rahmat Husein Lubis Raja Zainal Abidin Harahap Rini Hayati Rodame Monitorir Napitupulu Rosnidar Sembiring Rukiah Rukiah Rukiah Rukiah Rukiah Rukiah Saadah Saadah Saima Putri Siregar sannita sannita Sarmiana Batubara Siregar, Fatahuddin Aziz Siti Ena Aisyah Simbolon Siti Ratna Sari Siti Zubaida Sinaga Sitompul, Erlina Sopia Kholilah Siregar Sulaiman Efendi Siregar Sumper Mulia Harahap, Sumper Mulia Susanti Harahap Syafitri, Alwijah Indah syuaib nasution Tanjung, Imam Azhari Try Mahendra Siregar tukma tukma Utari Evy Cahyani Utari Evy Cahyani Utari Evy Cahyani Venny Alfayani Wardana, Ahmad Windi Wahyuni Simanjuntak Windi Wahyuni Simanjuntak Yenni Samri Juliati Nasution Yudi Sahala Muda Simatupang Zein, Aliman Syahuri Zulaika Matondang Zulaika Matondang