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<![CDATA[ANALISIS PENGELOLAAN USAHA BERBASIS SYARIAH PADA MASA COVID 19 ]]>
<![CDATA[Burhanuddin Burhanuddin]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8448
<![CDATA[The purpose of this study is to describe sharia-based business management during the corona 19 pandemic. The data collection methods used were interviews and literature. The data analysis method is in the form of qualitative descriptive analysis. Based on the results of data analysis, the authors found that sharia-based business management during the 19 pandemic experienced a change in habits. From doing business that was not customary to use telecommunications technology and media before Covid 19, so they had to use it. In the sense of analyzing new business habits during the Covid 19 pandemic, it shows trends in the use of technology and telecommunications media, such as online business.]]>
<![CDATA[DAMPAK DAN RESIKO PERPINDAHAN IBU KOTA TERHADAP EKONOMI DI INDONESIA ]]>
<![CDATA[Reni Ria Armayani Hasibuan]]>;
<![CDATA[Siti Aisa]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 1 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i1.7947
<![CDATA[President Jokowi has announced plans to move the country's capital city (IKN) to East Kalimantan Province. This IKN transfer must be carefully planned because there are potential positive impacts as well as risks. The background of moving the IKN is that the burden on DKI Jakarta as the center of government and business center is too high. The transfer of IKN also aims to reduce economic inequality between Java and outside Java. Therefore, this paper will analyze the economic impact along with the risks of moving the IKN that the government must anticipate. In the economic aspect, there is potential for an increase in GDP accompanied by a controlled inflation rate. However, there is a risk of financing originating from the State Budget, BUMN, business entities and the private sector. The government must pay attention to the cooperation scheme with these parties considering the construction of a 'new city' and its infrastructure carries a high risk. In addition, there is potential for more than expected inflation stemming from the increase in land prices. The DPR RI monitors the progress of the IKN transfer plan through the supervisory function mechanism.]]>
<![CDATA[PERBANDINGAN AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH MENURUT PEMIKIRAN SOFYAN SYAFRI HARAHAP ]]>
<![CDATA[Ahmad Riyansyah]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v5i2.8250
<![CDATA[The purpose of this study is to analyze the comparison of conventional accounting and Islamic accounting derived from the thoughts of Sofyan Syafri Harahap. Currently, the implementation of Islamic accounting is not widely practiced even neglected by companies due to the lack of introduction and concentration of Islamic accounting knowledge. This is because there are still few researchers who study and formulate the practice of Islamic accounting. The form of this research is qualitative through a descriptive approach. The method of the data collection is carried out through various sources including literature review of several related books, articles and related dissertations. Based on the analysis results, it is found that in comparison Sofyan Syafri Harahap argues that conventional accounting has many drawbacks. This is evident from the content of the verses in the Al-Qur'an and also the opinion of several previous Islamic scholars such as Lucas Pacioli. Islamic accounting must be able to guarantee that the information compiled or presented must be correct and free from elements of fraud or injustice, free from partiality to certain interests. The information provided must be transparent, tested, and can be accounted for in the afterlife. Knowledge of Islam is absolutely necessary to view accounting from an Islamic perspective.]]>
<![CDATA[Efektifitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kasus Pada BAZNAS Propinsi Sumatera Utara) ]]>
<![CDATA[Atika Suri]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.9489
<![CDATA[This study aims to determine how the distribution of productive zakat funds in BAZNAS North Sumatra Province and whether the distribution of productive zakat in improving the welfare of the beneficiaries of zakat funds (mustahik) in BAZNAS North Sumatra Province has been effective or not. This study uses a descriptive approach with the type of research being qualitative, so that the data analysis used is descriptive qualitative analysis, which is a type of research that explains or describes a situation or situation that will be studied thoroughly and in depth. Data collection techniques were carried out by field research (field research), then the tools used in this study were observation, interviews and documentation. The results of this study are that the distribution of productive zakat carried out by BAZNAS of North Sumatra Province through the North Sumatran Makmur program to recipients of zakat funds (Mustahiq) if viewed from the institutional side has been effective. Monitoring and evaluation every year. However, if viewed from the mustahik side, the results are not yet effective, because there are external factors that become obstacles, one of which is the COVID-19 pandemic. This is evidenced by the number of beneficiaries (mustahik) which amounted to 16 people, but only 2 people were still able to maintain their business.]]>
<![CDATA[Sosialisasi Usaha Berbasis Syariah Pada Kelompok Tani Kembang Jaya Desa Buntu Pane - Asahan ]]>
<![CDATA[Burhanuddin Albutari]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.9304
<![CDATA[ Program kegiatan kewirausahan syariah ini dilatarbelakangi oleh peternak-peternak kambing yang masih tradisional, yaitu dengan sistem gembala. Namun di era modern ini, dengan semakin berkembangnya pengetahuan, dan perberdayaan ekonomi syariah diperlukan sebuah metode dan terobosan baru. Metode dan terobosan baru yang dapat dilakukan adalah dengan teknik fermentasi, dan sistem bagi hasil. Sosialisasi pengelolaan usaha berbasis syariah di Desa Buntu Pane Kecamatan Buntu Pane Asahan semacam ini masih relatif kecil. Melalui soisialisi ini diharapkan peserta kelompok tani lebih siap dalam menjalankan usaha yang sudah ada maupun merintis awal. Pengabdian sosialisasi ini diawali dengan penyampaian teori, berupa materi - materi ekonomi syariah dan model usaha berbasis syariah. Materi disampaikan dengan metode ceramah, diskusi dan tanya jawab yang bertempat di Balai Desa Buntu Pane tersebut. Peserta diberikan pemahaman terkait cara pengelolaan usaha berbasis syariah. Sosialisasi dihadiri oleh Kepala Desa dan aparatnya, serta diikuti oleh 17 orang peserta. Hasil dari pelatihan ini, mampu memberikan keterampilan dan pemahaman berkaitan dengan pengelolaan usaha berbasis syariah, sehingga peserta dimungkinkan dapat mengembangkan usaha ternak kambing maupun membuka usaha baru sendiri khususnya dalam bidang usaha berbasis syariah yang baik dan maju.]]>
<![CDATA[Pelaksanaan Bagi Hasil Ternak Kambing Dengan Badan Usaha Milik Desa Di Desa Suka Ramai Panyabungan Utara Menurut Hukum Islam ]]>
<![CDATA[Anjur Perkasa Alam]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v0i1.9446
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan bagi hasil ternak kambing pada badan usaha milik desa suka ramai panyabungan menurut hukum islam. Metode penelitian yang digunakan adalah metode penelitian kualitatif deskriptif dengan pendekatan hukum islam. pelaksanaan bagi hasil ternak kambing dengan akad mudharabah terlaksana dengan pemelihara hanya bertanggung jawab atas pemeliharaan dan pengembangbiakan. Sebagai imbalan, kelompok ternak berhak atas nisbah tertentu dari hasil ternak. Jika ditinjau secara hukum Islam, praktik bagi hasil mudharabah di Desa Suka Ramai Kec. Panyabungan Utara Kab. Mandailing Natal sudah memenuhi kriteria hukum Islam, karena dengan alasan, Praktik bagi hasil ternak tersebut sudah menjadi adat kebiasaan setempat. Sedangkan dalam hukum Islam adat dapat dijadikan hukum, dengan kaidah “Adat kebiasaan dapat dijadikan hukum”. Tidak menimbulkan perselisihan karena saling ridho. Praktik bagi hasil ternak kambing tersebut saling menguntungkan antara kelompok ternak dan pihak Badan Usaha Milik Desa. Adanya asas tolong menolong. Sedangkan hikmah atau tujuan adanya kerjasama : pertama, terwujudnya kerjasama yang saling menguntungkan antara kelompok ternak dengan Badan Usaha Milik Desa. kedua, meningkatnya kesejahteraan masyarakat. ketiga, tertanggulanginya kemiskinan. keempat, terbukanya lapangan pekerjaan]]>
<![CDATA[Analisis Pendayagunaan Zakat Produktif Dalam Mengurangi Kemiskinan Berdasarkan Model Cibest (Studi Kasus Badan Amil Zakat Nasional Prov. Sumut) ]]>
<![CDATA[Nur laily]]>;
<![CDATA[Halimatussakdiyah Harahap]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.8945
<![CDATA[Kemiskinan menjadi suatu permasalahan yang kerap terjadi di setiap negara terutama di negara berkembang. Salah satu alat ukur kemiskinan adalah model CIBEST yaitu alat yang mengukur kemiskinan dari segi materiil dan spiritual. Banyak upaya yang mampu dilakukan untuk meminimalisir kemiskinan di antaranya dengan zakat produktif. Namun pendayagunaan zakat produktif pada BAZNAS SU belum optimal. Penelitian ini bertujuan untuk melihat keefektifitasan zakat produktif dengan menganalisis pendayagunaan dari zakat produktif pada BAZNAS SU dalam mengurangi kemiskinan berdasarkan model CIBEST. Model CIBEST merupakan alat ukur kemiskinan dengan melihat dimensi secara materiil dan spiritual dengan menggunakan pendekatan sebelum dan sesudah menerima zakat produktif BAZNAS SU. Adapun penelitian ini menggunakan alat analisis model CIBEST dengan jenis penelitian kualitatif. Jumlah responden dalam penelitian ini berjumlah 30 rumah tangga mustahik. Hasil penelitian menunjukkan bahwa pendayagunaan zakat produktif pada BAZNAS SU diukur berdasarkan model CIBEST adalah efektif, di lihat berdasarkan analisis model CIBEST yang dilakukan yaitu kuadran I kategori sejahtera meningkat dari 3 rumah tangga menjadi 14 rumah tangga, Kuadran II kategori kemiskinan materiil menurun dari 12 rumah tangga menjadi 7 rumah tangga, Kuadran III kategori kemiskinan spiritual menurun dari 8 rumah tangga menjadi 5 rumah tangga, Dan kuadran IV kategori kemiskinan absolut menurun dari 7 rumah tangga menjadi 4 rumah tangga. Dan hasil dari penelitian ini menunjukkan bahwa indeks kesejahteraan dan kemiskinan dari model CIBEST meningkat. Nilai indeks kesejahteraan naik sebesar 36%, Indeks kemiskinan materiil turun sebesar 17%, Indeks kemiskinan spiritual turun sebesar 10%, Indeks kemiskinan absolut turun sebesar 10%. Sehingga dapat disimpulkan bahwa zakat produktif BAZNAS SU setelah diukur dengan model CIBEST efektif yaitu mampu menaikkan kesejahteraan dan mengurangi kemiskinan.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik (KAP) dan Komite Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Devi Ayu Putri Sirait]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.8398
<![CDATA[This study aims to examine and analyze the effect of profitability, leverage, firm size, reputation of public accounting firm and audit committee on timeliness of financial statement submission. This research was conducted at manufacturing industry sector of consumer goods sector in 2012-2016 at Indonesia Stock Exchange. Methods of research data using nonparticipant observation method, by analyzing the annual report and audit financial statements obtained. Data analysis method is logistic regression analysis, with hypothesis testing done by multivariate test. The result of the research shows that profitability and audit committee have positive effect on the timeliness of financial statement submission, while leverage, company size, reputation of public accountant office have no effect on the timeliness of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission.]]>
<![CDATA[Analisis Pelayanan Pemungutan Pajak Bumi dan Bangunan (PBB ) Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Padang Lawas Utara ]]>
<![CDATA[Siti Rahmah Ritonga]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.9213
<![CDATA[The objectives of this study are: 1. Determine and describe tax collection services at the Regional Finance and Revenue Management Agency Office of North Padang Lawas Regency. 2. Identify and describe the inhibiting factors in the implementation of land and building tax (PBB) collection services at the Office of the Regional Finance and Revenue Management Agency of North Padang Lawas Regency. This research is a descriptive study with a qualitative approach obtained from observation and in-depth interviews. The research location is in the Office of the Regional Financial and Revenue Management Agency of North Padang Lawas Regency. Informants from employees at BPKPD in the Rural and Urban Land and Building Tax (PBB-P2) section. In this study, the Regional Finance and Revenue Management Agency of North Padang Lawas Regency is the service provider while the community is the recipient of the Property Tax Collection service. Sources of data include primary data and secondary data. Data collection is carried out through observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis techniques illustrating an approach that illustrates that tax collection services at BPKPD PALUTA have been achieved in accordance with the needs of the community's expectations as taxpayers, and there are still obstacles in Tax Collection Services at the Financial and Regional Revenue Management Agency of North Padang Lawas Regency.]]>
<![CDATA[Pemanfaatan Modal Sosial Dalam Pengembangan Sektor Perdagangan Pada Usaha Mikro Kecil dan Menengah (Studi di Tapanuli Utara) ]]>
<![CDATA[Harisan Boni Firmando]]>
<![CDATA[ AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/ajei.v6i1.8780
<![CDATA[Writing a journal entitled "Utilization of Social Capital in the Development of the Trade Sector in Micro, Small and Medium Enterprises (Study in North Tapanuli)" begins with a new economic paradigm that sees multidimensional development reflected in various social perspectives. The trade sector is a solution for the implementation of development, especially from the joints of the national economy. The presence of micro, small and medium enterprises in the trade sector can maintain economic stability, especially in strengthening the structure of the national economy. The method used in this research is descriptive method with a qualitative approach. Data were collected by observation and interviews. The unit of analysis and informants in this study were traders and customers of micro, small and medium enterprises in North Tapanuli. The data were interpreted using field notes. The results show that the use of social capital in micro, small and medium enterprises makes them strong, independent and has high competitiveness, where all business actors play a major role in economic activities, from process, production, distribution to consumption.]]>
