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OPTIMALISASI LKS UNTUK MENINGKATKAN UMKM DI LINGKUNGAN PESANTREN MAWARIDDUSSALAM Ami Nullah Marlis Tanjung; M. Radiansyah; Aswin Fahmi; M. Guffar Harahap
STARLA: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2025): September
Publisher : CV. BAROKAH PUBLISHER

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Lembaga Keuangan Syariah telah hampir 30 tahun berkembang di Indonesia namun banyak masyarakat yang belum memanfaatkannya untuk bertransaksi keuangan melalui Lembaga keuangan syariah Bank dan Non Bank. Edukasi dan Literasi dari masyarakat indonesia serta kesadaran akan Lembaga Keuangan Syariah yang rendah sehingga banyak masyarakat yang belum menggunakan dan beralih untuk bertransaksi di Lembaga Keuangan Syariah khususnya di daerah pedesaan. Banyak masyarakat lingkungan Pesantren Mawariddussalam yang belum mengetahui produk pada lembaga keuangan syariah baik produk funding maupun produk landing sehingga banyak yang menggunakan jasa rentenir dan lembaga keuangan konvensional. Lingkungan Masyarakat Pesantren Mawariddussalam memiliki berbagai usaha dalam skala mikro sehingga banyak kekurangan modal untuk produksi walaupun permintaan produksi cukup tinggi sehingga banyak tidak mampu memenuhi permintaan konsumen. Secara umum permasalahan ini bukanlah suatu permaslahan yang baru lagi yang ada ditengah-tengah masyarakat, tetapi merupakan suatu permasalahan yang sering dijumpain, Hal inilah yang mendasari penulis melakukan pengabian kepada masyarakat perdesaan, dalam meningkatkan literasi keuangan syariah, agar masyarakat dapat mengoptimalkan Lembaga Keuangan Syariah dan terhindar dari rentenir yang ada di sekitar di lingkungan pondok pesantren mawaridussalam.

PENINGKATAN SDI (SUMBER DAYA INSANI) DALAM KEBERHASILAN UMKM DI ERA 5.0 Aswin Fahmi D; Ami Nullah Marlis Tanjung
STARLA: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2025): September
Publisher : CV. BAROKAH PUBLISHER

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Kegiatan ini dilakukan di daerah batang kuis bertepatan di Pesantren Mawaridusalam oleh 20 orang pelaku usaha UMKM. Tujuannya adalah untuk Peningkatan SDI (Sumber Daya Insani) Dalam Usaha UMKM di Era 5.0 pada pelaku UMKM. Pelaku usaha mampu mendesain sistem organisasi yang efektif dan efesien, mampu membuat sistem pengendalian mutu, melakukan analisis tentang pembukuan keuangan, membuat laporan keuangan usaha serta menumbuhkan rasa profesionalisme dan konsistensi dalam berwirausaha. Metode pelaksanaan terdiri observasi dan wawancara, pengkajian dan penemuan solusi, pelaksanaan kegiatan, dan evaluasi. Tim PKM melakukan observasi dengan memaparkan dan memberi materi secara rinci dan jelas dan secara formal. Tim PKM kemudian mengkaji permasalahan dan menemukan solusi atas masalah tersebut, pada tahap ini Tim PKM memperluas mitra dengan mengundang para pelaku UMKM yang terdaftar dan terdata di pesantren Mawaridussalm untuk ikut berpartisipasi dalam kegiatan pengabdian kepada masyarakat. Tahap Pelaksanaan kegiatan adalah Peningkatan SDI (Sumber Daya Insani) Dalam Usaha UMKM di Era 5.0 pada pelaku UMKM. Tahap Evaluasi dilakukan untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan. Hasil pengabdian menunjukkan bahwa telah terjadi peningkatan pengetahuan peserta Abdimas secara signifikan mengenai optimalisasi lembaga keuangan syariah suatu usaha.

Pendampingan Manajemen Zakat Berbasis Nilai Amanah dan Profesionalisme di LAZISMU Kota Medan Aswin Fahmi Darma; M. Guffar Harahap; Ami Nullah Marlis Tanjung; M. Radian Syah
STARLA: Jurnal Pengabdian Masyarakat Vol 1 No 2 (2025): Desember
Publisher : CV. BAROKAH PUBLISHER

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Pengabdian masyarakat ini dilaksanakan sebagai respons atas pentingnya pengelolaan zakat yang tidak hanya akuntabel secara administratif, tetapi juga berlandaskan nilai amanah dan profesionalisme. LAZISMU Kota Medan sebagai lembaga amil zakat memiliki peran strategis dalam menghimpun dan menyalurkan dana zakat, namun masih menghadapi tantangan dalam penguatan manajemen, tata kelola, serta peningkatan kapasitas sumber daya amil. Oleh karena itu, kegiatan pengabdian ini bertujuan untuk mendampingi pengelola LAZISMU Kota Medan dalam menerapkan manajemen zakat yang berorientasi pada nilai amanah, transparansi, dan profesionalisme. Metode pengabdian yang digunakan meliputi observasi awal, diskusi partisipatif, pendampingan manajerial, serta evaluasi penerapan praktik pengelolaan zakat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman amil terhadap prinsip manajemen zakat yang amanah, perbaikan dalam proses perencanaan dan pelaporan, serta meningkatnya kesadaran akan pentingnya tata kelola yang profesional. Pengabdian ini menegaskan bahwa pendampingan manajemen zakat berbasis nilai mampu memperkuat kepercayaan publik dan meningkatkan efektivitas pengelolaan zakat secara berkelanjutan.

THE EFFECT OF NON PERFORMING FINANCING AND NET INCOME ON FINANCING AT BSI 2023 TO 2025 Ami Nullah Marlis Tanjung; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 6 (2025): Desember
Publisher : CV. Barokah Publsiher

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The rapid growth of Islamic banking today, accompanied by an increase in the number of Islamic banking customers, is an interesting phenomenon in the midst of a dual banking system. This study aims to determine and analyse the effect of Non Performing Financing (NPF) and Net Income (NI) on Financing at KB Islamic Banks from 2023 in the first quarter to 2025 in the fourth quarter. The data used is the financial report of KB Bank Syariah which has been published on the website www. Bank Syariah Indonesia.co.id. The method of analysis in this study is an associative method, with classical testing, and statistical analysis, namely multiple linear regression analysis. The variables of this study are Non Performing Financing (NPF) as variable X 1 and Net Income (NI) as variable X 2 and Financing as Y. The results of the analysis using the statistical t test with a significant (α) = 0.05 using the sig value from the SPSS output obtained the significance value of each independent variable Non Performing Financing (NPF) (0.00) and Net Income (NI) (0.655). The Total Asset variable alone has a partial influence on financing, while the Net Interest variable is far above the significance of 0.05 and this identifies that there is no partial influence on financing. The results of the analysis with the F test with a significance (α) = 0.05 obtained a significance of 0.000. This value is not greater than the significance value of 0.05 and this indicates that there is a significant relationship between Non Performing Financing (NPF) and Net Income (NI) on financing simultaneously.

MUZAKKI'S EXPERIENCE IN PAYING ZAKAT DIGITALLY THROUGH LAZISMU MEDAN: A PHENOMENOLOGICAL STUDY Aswin Fahmi; M. Guffar Harahap; Ami Nullah Marlis Tanjung; M Radiansyah
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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This study seeks to explore in depth the experiences of muzakki in paying zakat through digital platforms provided by LAZISMU Kota Medan, as well as to understand how they interpret this practice within their religious lives. A qualitative approach with a phenomenological method is employed to capture the subjective perspectives of the participants. Data were obtained through in-depth interviews, observations, and documentation involving muzakki who have used digital zakat services, and were analyzed through stages of data reduction, presentation, and interpretation to uncover essential meanings. The results reveal that accessibility, time saving features, and flexibility are key factors encouraging the adoption of digital zakat. Moreover, trust in the institution particularly in terms of transparency and accountability plays a significant role in shaping users’ sense of comfort. From a religious perspective, most participants believe that the use of technology does not lessen the spiritual value of zakat; instead, it helps them maintain consistency in fulfilling their obligations. Nevertheless, some differences in emotional experience remain when compared to conventional methods, especially regarding the sense of spiritual closeness. The study also shows that muzakki actively interpret and assign meaning to their digital experiences, which are influenced by technological aspects, trust, and religious values. The novelty of this research lies in its phenomenological approach, which brings together technological, psychological, and spiritual dimensions to better understand digital zakat practices. The findings suggest that the development of digital zakat services should not only focus on efficiency but also consider the emotional and spiritual needs of users.

Risk Management in Islamic Banking: A Comparative Study of Islamic vs Conventional Banking Systems Tantri Octora Dwi Syah Putri; Ami Nullah Marlis tanjung; Zahrina Razali
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 1 (2024): March
Publisher : CV. Barokah Publsiher

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This article aims to determine the differences in risk management between Islamic banking and conventional banking and the importance of risk management in the company. The article was created using a qualitative method by obtaining sources from literature studies in the form of books, journals, websites, and other supporting sources related to the article. In risk management, both banks have differences, namely in the risks applied, in conventional banking, namely Credit Risk, Market Risk, Liquidity Risk, Operational Risk, Legal Risk, Strategic Risk, Compliance Risk, Reputation Risk which are different in Islamic banking risk management, there are additional Return Risk and Investment Risk (equity investment risk). In the practice of Islamic banking risk management based on sharia principles by ensuring that all transactions and operations are in accordance with sharia such as the prohibition of usury, gharar, and maysir and using contracts in every transaction. While in conventional banking, the focus is on maintaining the bank's financial health by minimizing losses due to bad debts and interest rate fluctuations.

THE EFFECT OF TOTAL ASSETS AND THIRD PARTY FUNDS ON FINANCING AT ISLAMIC BANK KB BANK 2020 TO 2023 Ami Nullah Marlis Tanjung; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 2 (2024): June
Publisher : CV. Barokah Publsiher

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The rapid growth of Islamic banking today, accompanied by an increase in the number of Islamic banking customers, is an interesting phenomenon in the midst of a dual banking system. This study aims to determine and analyse the effect of Total Assets and Third Party Funds on Financing at KB Islamic Banks from 2020 in the first quarter to 2023 in the fourth quarter. The data used is the financial report of KB Bank Syariah which has been published on the website www.kbbanksyariah.co.id. The method of analysis in this study is an associative method, with classical testing, and statistical analysis, namely multiple linear regression analysis. The variables of this study are Total Assets as variable X 1 and Third Party Funds as variable X 2 and Financing as Y. The results of the analysis using the statistical t test with a significant (α) = 0.05 using the sig value from the SPSS output obtained the significance value of each independent variable Total Assets (0.00) and Third Party Funds (0.655). The Total Asset variable alone has a partial influence on financing, while the Third Party Fund variable is far above the significance of 0.05 and this identifies that there is no partial influence on financing. The results of the analysis with the F test with a significance (α) = 0.05 obtained a significance of 0.000. This value is not greater than the significance value of 0.05 and this indicates that there is a significant relationship between Total Assets and Third Party Funds on financing simultaneously

THE INFLUENCE OF ASSETS, NON-PERFORMING LOANS (NPL), ALLOWANCE FOR IMPAIRMENT LOSSES (PYD), AND THIRD-PARTY FUNDS (DPK) ON THE NUMBER OF KB BANK OFFICES OVER THE 2021–2025 PERIOD. Ami Nullah Marlis Tanjung; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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This study aims to examine the influence of financial performance indicators on both the physical branch network and financing distribution at KB Bank Indonesia. Specifically, it investigates the effect of Assets, Non-Performing Loans (NPL), Allowance for Impairment Losses (PYD), and Third-Party Funds (DPK) on the number of bank offices over the 2021–2025 period, as well as the impact of Non-Performing Financing (NPF) and Net Income (NI) on financing disbursement during the 2023–2025 period. This research employs a quantitative associative approach, utilizing secondary data derived from the bank's published financial reports. Data analysis was conducted using SPSS, encompassing validity and reliability tests, classical assumption tests (normality, multicollinearity, linearity, and heteroscedasticity), multiple linear regression, and hypothesis testing (t-test and F-test). The findings reveal that the number of KB Bank offices declined consistently from 352 in 2021 to 150 in 2025; however, this downward trend was not uniformly accompanied by deterioration in financial indicators, as certain years witnessed simultaneous office reductions with asset growth and improved credit ratios. This suggests that branch rationalization decisions are driven more by digital transformation and operational efficiency strategies than by a deterministic financial formula. Furthermore, the regression analysis demonstrates that NPF and NI jointly explain 99.7% (R²) of the variation in financing distribution. Partially, NPF exerts a positive and significant effect on financing (t-count 6.546 > 2.056; sig. 0.000 < 0.05), whereas NI exhibits a negative and insignificant effect (t-count -0.553 < 2.056; sig. 0.655 > 0.05), indicating that increased profitability does not automatically translate into credit expansion. The F-test confirms the simultaneous significance of both variables (F-count 1605.499 > 3.39; sig. 0.000 < 0.05). In conclusion, the relationship between financial indicators and banking strategies is asymmetric and highly contextual, underscoring the shift from physical expansion toward digital optimization. While KB Bank Syariah demonstrates operational effectiveness in asset management and intermediation, stringent risk management remains imperative. For regulators, these findings highlight the necessity of balancing digital transformation policies with sustained financial inclusion, particularly in underserved regions. Future research is encouraged to incorporate moderating variables such as interest rates, inflation, or technology adoption indices to attain a more comprehensive understanding.

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