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All Journal Signifikan : Jurnal Ilmu Ekonomi Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah ALQALAM Journal Analytica Islamica At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal GeoEkonomi Majalah Ilmiah Warta Dharmawangsa Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Syar'Insurance: Jurnal Asuransi Syariah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal Of Sharia Banking Jurnal Iqtisaduna Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal of Islamic Economic Literatures Journal Of Islamic Social Finance Management Imara: Jurnal Riset Ekonomi Islam Management and Sustainability Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Research of Economics and Business

Harahap, Darwis

FEBI IAIN Padangsidimpuan

Author-ID : 758012

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Peran Dana Zakat Produktif dalam Meningkatkan Pendapatan Mustahik Sopia Kholilah Siregar; Darwis Harahap; Rini Hayati Lubis
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

ABSTRACT BAZNAS is a zakat management institution formed by the government which has the task of collecting, distributing and utilizing zakat. Zakat can change the role of a mustahiq from helping to being determined by the distribution strategies and programs carried out by zakat managers. This study aims to determine how the role of productive zakat funds in increasing mustahiq income in South Tapanuli BAZNAS. The results of this study indicate that the role of productive zakat in increasing mustahiq income in BAZNAS South Tapanuli has been effective. However, in developing a business, every mustahik has not been realized properly. This is because BAZNAS Tapanuli Selatan only distributes productive zakat and carries out evaluations, while coaching and mentoring are not carried out at all. So it has an impact on the mustahiq who run the business. Mustahiq's skills to manage the business are very lacking, resulting in the business not running. Keywords : BAZNAS, Mustahiq Income, Productive Zakat ABSTRAK BAZNAS merupakan lembaga pengelolaan zakat yang dibentuk oleh pemerintah yang mempunyai tugas dalam pengumpulan, pendistribusian dan pendayagunaan zakat. Zakat dapat merubah peran seorang mustahik dari yang dibantu menjadi membantu ditentukan oleh strategi dan program pendistribusian yang dilakukan pengelola zakat. Penelitian ini bertujuan untuk mengetahui bagaimana peran dana zakat produktif dalam meningkatkan pendapatan mustahik di BAZNAS Tapanuli Selatan. Hasil penelitian ini menunjukkan bahwa peran zakat produktif dalam meningkatkan pendapatan mustahik di BAZNAS Tapanuli Selatan sudah efektif. Akan tetapi dalam mengembangkan usaha setiap mustahik belum terealisasikan dengan baik. Hal ini di karenakan BAZNAS Tapanuli Selatan hanya menyalurkan zakat produktif dan melakukan evaluasi saja, sedangkan pembinaan dan pendampingan tidak dilakukan sama sekali. Maka hal itu berdampak pada mustahik yang menjalankan usahanya tersebut. Skill yang dimiliki mustahik untuk mengelola usahanya sangat kurang, sehingga mengakibatkan usaha tersebut tidak berjalan. Kata Kunci : BAZNAS, Pendapatan Mustahik, Zakat Produktif

Analisis Faktor-Faktor Yang Mempengaruhi Minat Wakif Dalam Berwakaf Pada Cash Waqf Linked Sukuk (CWLS) Dengan Altruisme Sebagai Variabel Moderasi Ahmad Afandi; Darwis Harahap; Maisarah Lubis
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 15 No 1 (2022): Al Awqaf : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.Vol15Iss1.161

This study aims to see the effect of knowledge, information media, religiosity on the interest of wakif in waqf in Cash Waqf Linked Sukuk. Then the researcher added the altruism variable as a moderating variable. This type of research is descriptive quantitative research and data collection using a questionnaire technique distributed to respondents. The method of determining the sample using the Slovin formula obtained 100 research respondents. The data analysis technique used Structural Equation Modeling (SEM) with the help of SmartPLS. The research shows that the variables of knowledge, information media, religiosity and altruism have a positive effect on the interest of wakif in waqf in Cash Waqf Linked Sukuk. Then for the variable altruism cannot moderate knowledge, information media and religiosity on wakif interest in waqf in Cash Waqf Linked. The results of this study are expected to be used as a source of information and reference for those in need, especially the Indonesian Waqf Board (BWI).

STRATEGIES FOR HANDLING PROBLEMATIC ATM COMPLAINTS IN INCREASING CUSTOMER SATISFACTION AT PT. BANK MUAMALAT INDONESIA, Tbk KC PADANGSIDIMPUAN sannita sannita; darwis harahap; sulaiman efendi; husni husni
Journal Of Sharia Banking Vol 3, No 2 (2022): Perbankan Syariah
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v1i2.6436

This study aims to find out how PT. BMI, Tbk KC Padangsidimpuan implemented a strategy for handling troubled ATM complaints in increasing customer satisfaction. The discussion of this study relates to Islamic Banking. With handling of ATM complaints, it will be able to prevent a crisis, because banks can deal with problems more quickly and recognize the initial symptoms of a crisis by evaluating ATM complaints that are problematic that can harm banks. The method used is descriptive qualitative. Data collection techniques used were interviews, observation, and documentation. Researchers see that there are two factors that cause complaints of problematic ATMs, namely: this internal factor originates from the bank's internal, namely system that is experiencing problems, so it cannot serve customer needs in conducting a transaction. In addition, human resources are less skilled, causing customers to experience complaints, and external factors stem from the behavior of customers who do not understand how to use bank facilities, one of which is not being able to use an ATM card, as well as customers who are impatient, impatient. This makes these customers tend to commit careless actions, which causes the ATM card to be blocked, the customer's account can be debited, the ATM card to be swallowed, the ATM card to be damaged or the wrong transfer can no longer be used.

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

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

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

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

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

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

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

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.

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 husni husni Hutagalung, Muhammad Wandisyah R. Ibrahim Siregar Ida Royani Ihdi Aini Ihdi Aini Ikhwan Maksum indra muallim Jafar Nasution Juniar Siregar 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 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 Rukiah Rukiah Rukiah Rukiah Rukiah Rukiah Saadah Saadah Saima Putri Siregar sannita sannita Sarmiana Batubara Sinaga, Siti Zubaida Siregar, Fatahuddin Aziz Siti Ena Aisyah Simbolon Siti Ratna Sari 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 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

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