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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial Advances In Social Humanities Research International Journal of Economics Studies
Mardiaton, Mardiaton
Universitas Malikussaleh
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Islamic Law Review of the Principle of Freedom of Contract in Murabahah Contracts Mardiaton, Mardiaton; Umar, Mukhsin Nyak; Hasnita, Nevi
Advances In Social Humanities Research Vol. 2 No. 8 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i3.200

Abstract

In the banking world there is a tendency for standard contracts, in the form of contracts that have previously been determined and determined unilaterally in terms of the content and form of the contract with the intention of being addressed to the public with the same clauses, are continuous and are usually printed and detailed and cannot be negotiated. Likewise, what applies to Bank Aceh Syariah, the contents of the contract are deliberately left blank to give the customer the opportunity to negotiate and are filled in after an agreement is reached. This kind of contract limits the customer and does not provide a balanced position for either party, who basically has the same opportunity to determine what is desired in the contract. The application of the principles of al-hurriyah, fairness and balance between parties in contracts has been limited in banking. For this reason, this writing aims to find out how the process of making a murâbahah contract/agreement is, the position of the customer and the Aceh Syariah bank in formulating the murâbahah contract and the application of the principle of freedom of contract in the process of making the murâbahah contract according to a review of Islamic law at PT. Bank Aceh Syariah Sub-Branch of UIN Ar-Raniry Banda Aceh. This research is categorized as qualitative research based on data collection methods through Library Research and field research. Based on the studies that have been carried out, the results show that the process of making a murabahah contract/agreement at PT. Bank Aceh Syariah does not fully involve the customer, the customer only has the opportunity to read the contract which has been fully prepared by the bank, so that the position of the customer and the bank is not equal. The bank is in a stronger position and can unilaterally determine the contents of the contractual clauses agreed upon, while the customer is in a weak position and must accept all the contents of the clauses that have been determined by the bank. A position like this shows that the principles of freedom, justice and balance in contracts cannot be fully applied in the process of making murabahah contracts/agreements at PT. Bank Aceh Syariah Capem. UIN Ar-Raniry Banda Aceh.  
TINJAUAN HUKUM ISLAM TERHADAP ASAS KEBEBASAN BERKONTRAK DALAM AKAD MURABAHAH (Analisis Kontrak Perjanjian Murabahah pada PT. Bank Aceh Syariah Cabang Pembantu UIN Ar-Raniry Banda Aceh Mardiaton, Mardiaton; Umar, Mukhsin Nyak; Hasnita, Nevi
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1412

Abstract

Dalam dunia perbankan terdapat kecenderungan standard contract, berupa kontrak yang sebelumnya telah ditentukan dan ditetapkan isi dan bentuk kontrak secara sepihak dengan maksud ditujukan kepada umum dengan klausul yang sama, bersifat terus menerus dan biasanya tercetak serta datail dan tidak dapat dilakukan tawar menawar. Demikian juga yang berlaku pada Bank Aceh Syariah, isi kontrak sengaja dikosongkan untuk memberi kesempatan negosiasi kepada pihak nasabah dan diisi setelah diperoleh kesepakatan. Kontrak semacam ini telah membatasi pihak nasabah dan tidak memberikan keseimbangan posisi bagi salah satu pihak, yang pada dasarnya memiliki kesempatan yang sama untuk menentukan apa yang diinginkan dalam kontrak. Penerapan prinsip al-hurriyah, keadilan, dan keseimbangan para pihak dalam berkontrak telah dibatasi dalam perbankan. Untuk itu penulisan ini bertuiuan agar dapat mengetahui bagaimana proses pembuatan kontrak/perjanjian murâbahah, kedudukan nasabah dan pihak bank Aceh Syariah dalam perumusan akad murâbahah serta penerapan asas kebebasan berkontrak dalam proses pembuatan akad murâbahah menurut tinjauan hukum Islam pada PT. Bank Aceh Syariah Cabang Pembantu UIN Ar-Raniry Banda Aceh. Penelitian ini dikatagorikan sebagai penelitian kualitatif berdasarkan metode pengumpulan data melalui Library Research dan field research. Berdasarkan kajian yang telah dilakukan diperoleh hasil bahwa, proses pembuatan kontrak/perjanjian murâbahah pada PT. Bank Aceh Syariah tidak sepenuhnya melibatkan pihak nasabah, nasabah hanya berkesempatan untuk membaca kontrak yang sepenuhnya telah disiapkan oleh pihak bank, sehingga kedudukan nasabah dan pihak bank tidak seimbang. Pihak bank berada pada posisi yang lebih kuat dan dapat menentukan secara sepihak isi dari klausula kontrak yang diperjanjiakan, sedangkan nasabah berada pada posisi yang lemah sehingga harus menerima seluruh isi klausula yang telah ditetapkan oleh pihak bank. Kedudukan yang seperti ini menunjukkan bahwa prinsip kebebasan, keadilan dan keseimbangan dalam berkontrak tidak sepenuhnya dapat diterapkan dalam proses pembuatan kontrak/perjanjian murâbahah pada PT. Bank Aceh Syariah Capem. UIN Ar-Raniry Banda Aceh.Kata kunci: Kontrak/Perjanjian, Murābahah, Bank Aceh Syariah
Pembekalan Keterampilan Cupping Kopi pada Generasi Milenial di Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Yunita, Nur Afni; Putri, Rany Gesta; Arliansyah, Arliansyah; Mardiaton, Mardiaton
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/aaamvz25

Abstract

Banyak pemuda milenial yang tidak bekerja karena terbatasnya lapangan pekerjaan yang tersedia di Kabupaten Aceh Utara. Pembentukan usaha baru dengan keterampilan memahami kualitas produk merupakan solusi terbaik dalam kondisi ini. Salah satu bisnis yang digemari oleh para pengusaha saat ini adalah bisnis minuman olahan dari kopi Arabika. Kopi Gayo cukup terkenal di dunia karena memiliki aroma dan kenikmatan yang khas. Lokasi pengabdian kepada masyarakat diambil di wilayah Kabupaten Aceh Utara mengingat lokasi Fakultas Pertanian Universitas Malikussaleh yang berada di Kabupaten Aceh Utara diharapkan memberikan kontribusi langsung dalam mengurangi angka pengangguran. Metode pelaksanaan pendampingan menggunakan pendekatan partisipatif dan mengacu pada proses pembelajaran orang dewasa yang terdiri dari: (1) Penyajian materi dengan presentasi Power Point dan materi simulasi, (2) diskusi terbatas (3) praktek uji fisik dan uji coffee cupping sehingga (1) menghasilkan perubahan paradigma “pencipta lapangan kerja” dari paradigma “pencari kerja” (2) menjadi wadah pelatihan softskill, (3) menjadi referensi untuk kegiatan pengabdian masyarakat berikutnya. Target luaran yang ingin dicapai dari kegiatan ini adalah: Publikasi kegiatan di media cetak maupun online, (3) Survey/Kuesioner Pemahaman Pengendalian Kualitas Produk untuk menilai peningkatan daya saing Sumber Daya Manusia.
Micro, Small and Medium Enterprises (MSMEs) Strategy in Maintaining Business Amidst the COVID-19 Pandemic (Case Study in Gampong Pasar, Tapaktuan District, South Aceh Regency) Husnilasari, Riza; Mardiaton, Mardiaton
International Journal of Economics Studies Vol. 2 No. 1 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/3f3qtb58

Abstract

This research is motivated by the impact of the Covid-19 pandemic which has spread widely on the development of Micro, Small and Medium Enterprises (MSMEs). MSME income has decreased and some have been forced to close their businesses due to the Covid-19 Pandemic. In this case, MSMEs must find the right strategy to survive. The strategies that can be carried out during the pandemic are Product Strategy, Price Strategy, Promotion Strategy, Place/Distribution Strategy, Online Marketing Strategy (e-marketing). This study aims to determine what types of businesses are affected by the Covid-19 pandemic and determine the right strategy to maintain their businesses for MSMEs. This study uses a qualitative method through case studies, which produces descriptive data. The data sources in this study use Primary and secondary data using the Purposive Sampling technique. In this study, researchers visited several MSMEs located in Gampong Pasar, Tapaktuan District, South Aceh to conduct interviews and direct observations with informants.
Tinjauan Akuntansi Syariah terhadap Akuntansi Pembiayaan Murabahah pada Bank Syariah Indonesia Cabang Banda Aceh Mardiaton, Mardiaton; Mahdani, Rimal; Elisyah, Nur; Aryani, Irne; Murni, Murni
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.20049

Abstract

The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Indonesia (BSI) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSI, indicate that accounting for murābahah transactions has not been fully utilized in accordance with (PSAK) (Statement of Financial Accounting Standards) PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank.
Pendampingan Kesiapan Siswa SD dalam Penggunaan Aplikasi Pembelajaran Digital untuk Meningkatkan Minat Belajar Elisyah, Nur; Hidayat, Amam Taufiq; Ginting, Reza Pahlevi; Hidayatsyah, Hidayatsyah; Fonna, Mutia; Mardiaton, Mardiaton
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2317

Abstract

Perkembangan teknologi semakin pesat pada semua bidang termasuk bidang pendidikan. Penggunaan aplikasi pembelajaran digital merupakan salah satu inovasi untuk meningkatkan kualitas pendidikan. Selain itu juga penggunaan aplikasi pembelajaran digital dapat membuat pelaksanaan pembelajaran menjadi lebih efisien dan efektif. Namun, terdapat  tantangan penggunaan teknologi dalam pembelajaran salah satunya kesiapan siswa dalam penggunaan aplikasi pembelajaran digital itu sendiri. Pendampingan kesiapan siswa dalam penggunaan aplikasi pembelajaran digital ini bertujuan untuk meningkatkan minat belajar siswa dan kesiapan siswa menggunakan teknologi dalam pembelajaran. Pendampingan ini dilaksanakan di SD Swasta Srikandi Kota Lhokseumawe. Metode pada pendampingan ini terdapat tiga tahap yakni, persiapan dan perncanaan, pelaksanaan,serta evaluasi dan umpan balik. Hasil dari pendampingan ini dapat meningkatkan minat belajar dan kesiapan siswa yang terlihat pada antusias dan keaktifan siswa selama mengikuti pendampingan.
ISLAMIC FINTECH'S ROLE IN SUSTAINABLE FINANCE: EMPOWERING WOMEN IN ACEH Khairisma; Mukhlish Muhammad Nur; Mardiaton; Muhammad Fazlurrahman Syarif; Muhammad Mirza Amanda; Rini Rosita
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2385

Abstract

This research examines the influence of Islamic Fintech as inclusive finance on sustainable finance in the Aceh province, with women’s empowerment as a moderating variable. The research approach used is quantitative, utilizing multiple regression analysis (MRA) for the linear regression model. The research methodology involves several steps, including data observation, identifying key issues, setting research objectives, literature review, data collection, data processing, results analysis, and research evaluation. The study aims to investigate the extent to which the existence of Islamic Fintech contributes to sustainable financial development in Aceh. Additionally, the research focuses on women's empowerment as a moderating variable, specifically its impact on the relationship between Islamic Fintech and sustainable finance. By employing a quantitative approach, this study seeks to generate empirical evidence that can provide an in-depth understanding of the influence of Islamic Fintech on sustainable finance and to evaluate whether women’s empowerment can moderate this relationship. The research findings show that Islamic Fintech significantly impacts sustainable finance, while women’s empowerment does not moderate the relationship between Islamic Fintech and sustainable finance.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, DIGITAL PAYMENT, AND THE ABILITY TO PREPARE FINANCIAL REPORTS ON THE PERFORMANCE OF MSMES IN LHOKSEUMAWE CITY Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Mardiaton
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3576

Abstract

This study aims to determine the influence of Financial Literacy, Financial Behavior, Digital Payment, and the Ability to Prepare Financial Reports on the Performance of MSMEs in Lhokseumawe City for the period 2019-2023. The population in this study were MSMEs registered with the Lhokseumawe City Trade, Industry, Cooperatives, and SMEs Office, with a sample of 100 MSMEs selected using Purposive Sampling techniques, namely sample selection based on certain criteria. The data collection technique used in this study was a questionnaire. Data analysis was carried out using descriptive percentage analysis, instrument testing, classical assumption testing, and hypothesis testing. Instrument testing consisted of validity and reliability tests, while classical assumption testing included normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing in this study was carried out using multiple linear regression analysis, partial tests (t-tests), and coefficient of determination (R²) tests. The results of the study indicate that financial literacy, financial behavior, digital payments, and the ability to prepare financial reports partially have a positive and significant effect on the performance of MSMEs in Lhokseumawe City. This suggests that the better the financial understanding, financial habits, adoption of digital payment systems, and financial reporting skills, the better the performance of MSMEs in the area.
Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review Mahdani, Rimal; Risnafitri, Hafizhah; ., Mardiaton
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.33476

Abstract

This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies and problems. This study introduces the potential of blockchain technology to revolutionize conventional accounting processes and address persistent inefficiencies and challenges. By employing a rigorous search methodology, establishing specific criteria for selection, and conducting meticulous data analysis, this paper presents significant discoveries pertaining to the implementation of blockchain technology in the field of accounting. The results suggest an increasing fascination with the potential of blockchain technology to bring about a transformative impact on the accounting sector. The use of blockchain technology in the field of accounting encompasses several areas such as the recording of transactions, automation of accounting operations, and enhancement of auditing procedures. Application of this technology contributes to the improvement of transparency, integrity, and efficiency in financial reporting. However, for widespread adoption to occur, it is imperative to overcome many difficulties like standardisation, interoperability, scalability, legal compliance, and data protection. The study emphasizes the importance of investigating the possibilities of blockchain technology in the field of accounting to address conventional accounting obstacles. The findings of this study may be utilized by researchers to discover potential areas for further research. Additionally, practitioners can acquire valuable insights into the advantages and difficulties associated with implementing these findings.
PENGARUH RETURN ON EQUITY RATIO (ROE), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE RATIO (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulia, Safara; Mursidah; Yunita, Nur Afni; Mardiaton; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1529

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Debt To Equity Ratio (DER), and Earning Per Share (EPS) on stock prices of Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data were analyzed using panel data regression with EViews 12 software. The results indicate that Return On Equity (ROE) has a negative and insignificant effect on stock prices, Debt To Equity Ratio (DER) also has a negative and insignificant. effect, while Earning Per Share (EPS) has a positive and significant effect on stock prices. These findings suggest that EPS serves as a key indicator for investors in assessing company performance and profitability potential.
Co-Authors Arliansyah, Arliansyah Aryani, Irne Hamdhana, Defry Hasnita, Nevi Hidayat, Amam Taufiq Hidayatsyah Hidayatsyah Husnilasari, Riza Indrayani Khairisma, Khairisma Muhammad Fazlurrahman Syarif Muhammad Mirza Amanda Muhammad Yusra Mukhlish Muhammad Nur Mukhsin Nyak Umar Mulia, Safara Murni Murni Mursidah Mutia Fonna Nur Elisyah Putri, Rany Gesta Rany Gesta Putri Rais Reza Pahlevi Ginting Rimal Mahdani Rini Rosita Risnafitri, Hafizhah Sri Mulyati Yunina Yusra, Muhammad