Articles
<![CDATA[Record Tracks of Islamic Accounting Thought according to Sofyan Safri Harahap and Iwan Triwuyono ]]>
<![CDATA[Ismail Ismail]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i1.4599
<![CDATA[In life, muamalah activities are an interaction in maintaining the teachings contained in the Qur'an, Islam always teaches how to be responsible and how to do justice in muamalah, especially in recording and managing finances and assets. This study seeks to explore how the thoughts of two Indonesian accounting figures, Sofyan Safri Harahap and Iwan Triwuyono, in applying records that are in accordance with Islamic principles and teachings by referring to several articles published on Google Schoolar. The results of this study reveal that there are some similarities in perceptions and thoughts in the philosophical basis of thinking about Islamic accounting, especially on the basis of the philosophy of monotheism then Islamic accounting plays an important role in being responsible and fostering an attitude of justice in recording, especially in Islamic financial institutions that are widely operating today.]]>
<![CDATA[Implementasi Analisis Swot Pada Strategi Marketing Penerbit Buku Di Kota Medan ]]>
<![CDATA[Azhari Akmal Tarigan]]>;
<![CDATA[Yenni Samri Juliati]]>;
<![CDATA[I Ismail]]>
<![CDATA[ TANSIQ: Jurnal Manajemen Dan Bisnis Islam TANSIQ | Vol. 2 | No. 2 | 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Medan ]]>
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<![CDATA[The high level of competition in various business fields today demands the management of the company to improve the excellence of the products it has, in competition in the business world the company is required to find a special strategy to create Competitive advantage so that it can put its company in the position of market leader and always ahead so that always be the choice of consumers. Online digital collections such as E-Book and You Tube that are widely available on the internet make the world of book publishing increasingly competitive as well as the implementation of improper strategies can give a bad impact to publishing companies, there are persons that markets products that are not original (pirated books) are troubling the publishing world. For that, it is necessary to find out the Marketing strategy conducted by book publishers in Medan, to know what are the obstacles in implementing Marketing strategy conducted by book publishers in Medan City and finally to The effort to overcome the obstacles in implementing the Marketing strategy conducted by the publisher in Medan City. This article is with a qualitative descriptive approach by using SWOT analysis. The results of the research from SWOT analysis are S-O strategy with aggressive, i.e. (S2, O2) a book made from quality paper materials and quality content makes the library demand increase annually. (S1, O1) Direct selling that is done by campus company can increase profit and big profit due to higher education market. (S3, O3, O2) The company is working with a national bookstore that is likely to have a wide network and distributed on a national scale as well as many growing library requests annually.]]>
<![CDATA[Bibliometric Analysis of Zakat Development in Indonesia During the Covid-19 Pandemic ]]>
<![CDATA[Ismail Ismail]]>;
<![CDATA[Misrah Misrah]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i2.5425
<![CDATA[Zakat is one of the financial instruments that can be used by people in Indonesia in dealing with problems of helping, during the current difficult times, COVID-19 has hit for approximately two years, many workers and business actors who have zakat, both consumptive and productive, the people affected by this disaster have become very helped. This research is a literature study by explaining the extent of zakat research during the COVID-19 pandemic by obtaining the results of 55 selected journals from 843 published journals on Google Schoolar using the Publish or Perish application. The next result of this study is how to play zakat as an alternative to Islamic finance in alleviating poverty.]]>
<![CDATA[INTERNSHIP AT A YOUNG AGE IN PROPHET MUHAMMAD'S BUSINESS MANAGEMENT PRACTICES ]]>
<![CDATA[Ismail Ismail]]>;
<![CDATA[Misrah Misrah]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v6i1.4606
<![CDATA[Islam always teaches how to practice appropriate business in Islamic business ethics, the behavior and character of the prophet who is always exemplified in business practice has always been the main basis for how to become a successful businessman, tough, responsible and willing to face various risks. This research is a descriptive qualitative research by revealing the nature, strategies and practices of the prophet's apprenticeship at a young age by identifying books and journals published on Google Schoolar. The results of this study reveal that the Prophet Muhammad was a successful businessman who could not be separated from his apprenticeship practice since he was 12 years old. His character and attitude have always been a role model for Muslims, especially in trading. If the business strategy carried out by the prophet and the characteristics inherent in the prophet become the basis for entrepreneurship, then there is no entrepreneur who acts unjustly towards his customers and there is great hope that all Muslim entrepreneurs will be successful in this world and the hereafter.]]>
<![CDATA[PRODUCTIVE ZAKAT AS A FINANCIAL INSTRUMENT IN ECONOMIC EMPOWERMENT IN INDONESIA: A LITERATURE STUDY ]]>
<![CDATA[Ismail Ismail]]>;
<![CDATA[Dalmaisyah Gea]]>;
<![CDATA[M. Shabri Abd. Majid]]>;
<![CDATA[Marliyah Marliyah]]>;
<![CDATA[Rita Handayani]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 3 (2022): June ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v2i3.263
<![CDATA[The Muslim population who has great potential in tithing is Indonesia. As the largest Muslim country in Asia, one of the financial instruments that should be appreciated is productive zakat. This program can not only help underprivileged people but also can make people who have been lacking in the economy and have always been recipients of zakat can change their positions into muzakki. This study describes the extent of research on productive zakat and its empowerment in Indonesia by obtaining the results of 375 published articles that have been eliminated according to search data from 2017 to 2021. Besides that, it also shows that productive zakat is very great in playing its role as one of the Islamic financial instruments in Indonesia in empowering and alleviating poverty through philanthropic institutions that shelter it.]]>
<![CDATA[PROBLEMATIKA HUKUM UMRAH KREDIT DALAM PANDANGAN IMAM SYAFII ]]>
<![CDATA[Ismail]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ CENDEKIA: Jurnal Studi Keislaman Vol. 8 No. 1 (2022): JUNI 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Hasan Jufri Bawean ]]>
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DOI: 10.37348/cendekia.v8i1.151
<![CDATA[One of the conditions for performing Umrah is being able. Able in the sense of being able to body and provision (cost). While credit is the same as debt. Imam Shafi'I in his book says no when doing worship to the Baitullah with debt. And some of these travel in Medan provide Umrah trips by way of credit or the so-called Umrah bailout in collaboration with the bank. This is where the problem arises in the opinion of Imam Shafi'i. First, what about the conditions for being able to perform Umrah and what is the reason for prohibiting Umrah by credit, so that you think so. Then how is the systematics in performing Umrah by way of credit. And finally, what are the opinions of people who have performed Umrah by credit regarding this matter. The method used is qualitative with a socio legal approach. Results of the author's findings are that many people perform Umrah with this credit method because of a lack of understanding of the meaning of istithaah from the conditions for Umrah even though the majority of Muslims in Medan follow Imam Syafi’i. Meanwhile, Imam Shafi'i forbade Umrah with debt. Because credit is like debt. And also the desire to perform worship to Umrah which is like a lifestyle trend today. Therefore, many people want to perform Umrah by credit. There are even those who use the guarantee of the house they live in as collateral to perform Umrah by means of this credit. It will be a big problem if there are problems in paying the installments every month.]]>
<![CDATA[MAQASID SHARIA IMPLEMENTATION IN MONETARY POLICY: A Literature Study ]]>
<![CDATA[Andri Soemitra]]>;
<![CDATA[Rifki Ismal]]>;
<![CDATA[Burhanuddin Al-Butary]]>;
<![CDATA[Ismail Ismail]]>;
<![CDATA[Arpizal Arpizal]]>;
<![CDATA[Rijal Allamah Harahap]]>
<![CDATA[ el-Amwal Vol 4, No 2 (2021): Volume 4 Nomor 2, September 2021 ]]>
Publisher : <![CDATA[LPPM ]]>
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DOI: 10.29103/el-amwal.v4i2.5863
<![CDATA[The Islamic economic system also contributes to the global economy, including in Indonesia. However, the extent to which the implementation of sharia maqasid in it still needs further research. This article tries to explore the extent of the implementation of maqasid sharia in monetary policy, especially in Indonesia. The methodology used is a literature study approach to 100 national and international journal articles, as well as books and other literature related to the implementation of the sharia maqasid. The main finding of this research is that Islamic maqasid is not only needed to formulate economic policies, both monetary, fiscal and financial policies, but also to create Islamic banking products and other real sectors]]>
<![CDATA[Homo Islamicus as an agent of socio-economic change: A study in the perspective of Surah An-Nisa ]]>
<![CDATA[Amini, Salisa]]>;
<![CDATA[Tarigan, Azhari Akmal]]>;
<![CDATA[Syahriza, Rahmi]]>;
<![CDATA[Ismail, Ismail]]>
<![CDATA[ Journal of Islamic Economics Lariba Vol. 10 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Indonesia ]]>
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DOI: 10.20885/jielariba.vol10.iss2.art13
<![CDATA[IntroductionThere are several challenges faced by Homo Islamicus when dealing with the conventional economic principles that often dominate economic practice today.ObjectivesThis research aims to explore the role of Homo Islamicus in creating social and economic welfare and how Islamic values can be integrated into everyday economic practices. This research focuses on the concept of Homo Islamicus as an agent of social and economic change in the context of modern society, with an emphasis on the perspective of Surah An-Nisa. MethodThe method used in this research is a qualitative analysis of the Qur'anic texts, especially Surah An-Nisa, and a literature study on the application of Islamic economic principles in a modern context. The scope of the research includes an analysis of the differences between Homo Islamicus and Homo Economicus, where Homo Islamicus is not only oriented towards material gain but also considers moral and social responsibility.ResultsThe results show that although there are challenges in applying the concept of Homo Islamicus, such as the gap between ideality and reality, this concept remains relevant as an ethical framework for building a more just and prosperous society. Homo Islamicus plays an essential role in maintaining justice in economic transactions and contributing to the welfare of society through the practice of zakat, infaq, and sadaqah.ImplicationsThe conclusion of this research confirms that sustainable social and economic welfare should be achieved. An adaptive and educative approach is needed in applying the principles of Homo Islamicus. This research recommends strengthening Islamic economic education, emphasizing social responsibility and ethics in every economic interaction.Originality/Novelty This study contributes to the body of knowledge on Homo Islamicus in the Quranic perspective as a basis for the philosophy of Islamic economics.]]>
<![CDATA[Konsep kredit dalam bingkai pemikiran Zaid bin Ali serta relevansinya di era kontemporer ]]>
<![CDATA[Ismail, Ismail]]>;
<![CDATA[Amini, Salisa]]>;
<![CDATA[Misrah, Misrah]]>
<![CDATA[ AL-Muqayyad Vol. 7 No. 2 (2024): Al-Muqayyad ]]>
Publisher : <![CDATA[STAI Auliaurrasyidin Tembilahan ]]>
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DOI: 10.46963/jam.v7i2.2288
<![CDATA[Humans continuously engage in various activities, encompassing both divine obligations (hablumminallah) and social interactions (hablumminannas). Islam provides clear guidance on permissible credit transaction schemes and prohibits those that lead to riba. This study employs a descriptive qualitative approach, analyzing the thoughts of Zaid bin Ali through a review of journal articles published on Google Scholar. The research aims to explore Zaid bin Ali's perspective on the concept of credit in Islamic economics and to analyze its relevance to contemporary Islamic financing practices. The findings reveal that, according to Zaid bin Ali, credit transactions with higher prices than cash payments are permissible, provided they are based on mutual agreement and consent between the parties involved. This perspective aligns with the practices of Islamic financial institutions, as regulated by DSN MUI Fatwa No. 04/DSN-MUI/2000.]]>
<![CDATA[From Classroom to Ideological Space: The Formation of Radicalism in the Academic Environment ]]>
<![CDATA[Misrah]]>;
<![CDATA[Nurcahaya]]>;
<![CDATA[Ismail]]>;
<![CDATA[Syahrial Arif Hutagalung]]>
<![CDATA[ Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 3 (2024): Pena Justisia ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Pekalongan ]]>
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DOI: 10.31941/pj.v23i3.5727
<![CDATA[Radicalism remains a significant concern in Indonesia, particularly inside the educational setting. This study seeks to comprehend the phenomena of radicalism among students, particularly among Islamic Religious Universities (PTKI). Data was acquired using a qualitative technique through interviews, observations, focus group discussions, and surveys at five PTKIs in Sumatra. Significant findings indicate that approximately 50% of students acknowledge the presence of radical ideology on their campuses, however their understanding of the term of radicalism varies. Women have been recognized for their roles in radical organizations, serving as both recruiters and logistical supporters. This study's result underscores the necessity for enhanced literacy on radicalism among students, as well as the imperative to elevate understanding of women's participation in radical movements, which necessitates academic and legislative measures to disrupt the cycle of radicalism..]]>
