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At-Tawassuth: Jurnal Ekonomi Islam
ISSN : 2580944X     EISSN : 25490230     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 172 Documents
ANALISIS PRAKTEK JUAL BELI DROPSHIPPING DALAM PERSPEKTIF EKONOMI ISLAM LATAR BELAKANG MASALAH Risvan Hadi
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v4i2.5548

Abstract

In this Dropshipping system there are three related actors they are buyers, sellers (goods owners) and Dropshipper. The series of product sales through the Dropshipping system is when a customer has paid for a product to Dropshipper. Then Dropshipper pays the seller while sending details of the products ordered by the customers. Then the owner of the item will send the product directly ordered by the customer. This research aims to explain the scheme of buying and selling online with the Dropshipping system and analyzing online buying and selling with the Dropshipping system in the perspective of Islamic Economics. This research is a qualitative research. The results of this research conclude that Dropshipping is allowed in the perspective of Islamic Economics by using syirkah contracts, that is syirkah wujuh and simsarah (broker /agent). Both forms of this transaction can legalize Dropshipping buying and selling practices as long as there is no element of gharar / fraud. This Dropshipping practice is in accordance with Maqashid Syariah which will give a pattern of rational and substantial thinking in looking at forms of transactions to respond the growing business that continues to grow.
ANALISIS KINERJA ISLAMIC HUMAN RESOURCES BERDASARKAN METODE MASLAHAH SCORECARD (STUDI KASUS PADA PT. INALUM) Rodi Syafrizal
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v4i2.5554

Abstract

This study discusses the effectiveness of performance based on the Maslahah Scorecard measurement method and reveals the influence of aspects of Maqasid Al-Syariah on the performance of Muslim employees of PT. INALUM. The population in this study were Muslim employees who worked at PT. INALUM which amounted to 1622 employees with a total sample of 94 people responded and then in determining and selecting a sample of researchers using the Convenience Sampling technique. ased on the approach of this study using the Mix Method method. Based on the results of the study it can be concluded that aspects of Maqasid Al-Sharia have a positive and significant effect of 80.8% on performance while the remaining 19.2% is influenced by variables outside of this study and based on statistical calculations that the performance of Muslim employees PT. INALUM has a performance with an effective category with a performance score of 89.9%.
ANALISIS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT DI KECAMATAN LANGSA KOTA KOTA LANGSA FAHRUL RIDHA
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v4i2.5549

Abstract

This research is to find out how to manage village funds and how to improve village governance in improving the economy of the people in Langsa Kota District. This study uses a qualitative descriptive research method. The results of the study found that Village Fund Management has been running effectively, while its allocation has not been 100% effective. The government's efforts to improve the community economy are by empowering, among others, in the field of infrastructure, empowerment in the general and religious fields. empowerment in the field of infrastructure is by making trenches, roads, making fishing nets or nets and making cakes and embroidery. for community empowerment in general and religious fields. In the general field, the existence of the PKK is realized. In the religious field, it was realized by holding regular recitations and training for tahyiz mayit.
PENGARUH ZAKAT PRODUKTIF BAZNAS KOTA MEDAN TERHADAP PERTUMBUHAN USAHA DAN KESEJAHTERAAN MUSTAHIK DI KECAMATAN MEDAN TIMUR Dewi Sundari Tanjung
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.608 KB) | DOI: 10.30829/ajei.v4i2.5555

Abstract

The purpose of this study was to determine the effect of Zakat, Infaq and Productive Sadaqah on the growth of micro enterprises and mustahiq welfare in Medan City, and also to determine the effect of the growth of micro mustahiq businesses on mustahiq welfare in Medan City. This study belongs to the explanatory or confirmatory research category, which is to get an explanation of the relationships between variables. The object to be investigated / analyzed is the variable productive Islamic charity (ZIS) with micro-business variables and welfare variables mustahik on the Medan BAZDA. This research is a quantitative research that uses an analysis of the SPSS approach. The results showed that Zakat, Infaq and Productive Sadaqah had an effect on the growth of mustahiq micro enterprises in Medan City, whereas Zakat, Infaq and Productive Sadaqah did not affect the welfare of mustahiq in Medan City. The potential of ZIS in Medan City is actually quite large, if they distribute their zakat through the BAZNAS in Medan City, a larger fund will be collected for the benefit of the ummah.
“ANALISIS KINERJA ISLAMIC HUMAN RESOURCES” BERDASARKAN METODE MASLAHAH SCORECARD (STUDI KASUS PADA PT. INALUM) Sundari, Dewi
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 1 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the effectiveness of performance based on the Maslahah Scorecard measurement method and reveals the influence of aspects of Maqasid Al-Syariah on the performance of Muslim employees of PT. INALUM. The population in this study were Muslim employees who worked at PT. INALUM which amounted to 1622 employees with a total sample of 94 people responded and then in determining and selecting a sample of researchers using the Convenience Sampling technique. ased on the approach of this study using the Mix Method method. Based on the results of the study it can be concluded that aspects of Maqasid Al-Sharia have a positive and significant effect of 80.8% on performance while the remaining 19.2% is influenced by variables outside of this study and based on statistical calculations that the performance of Muslim employees PT. INALUM has a performance with an effective category with a performance score of 89.9%.
Strategi Fundrasing Wakaf Di Badan Wakaf Pondok Pesantren Mawaridussalam M Guffar Harahap
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.574 KB) | DOI: 10.30829/ajei.v4i2.5551

Abstract

Waqf is one of the teachings that is very noticed in Islam and has socio-economic value for the welfare of society. The principle of property ownership in Islam states that property is not justified by a group of people. Along with the development of the waqf era it is now in the form of productive money and endowments. With this development the government also expanded the waqf property, one of which was money waqf as stated in Government Regulation No.42 of 2006. However, among the reality of the understanding of the development of waqf this was not widely known by the public. In general, people understand waqf more traditionally both from harmony, the terms and purpose of holding waqf itself. Like the distribution of waqf for the sake of worship. In addition, the level of expertise and knowledge of waqf nadzir as the main actors in waqf fundraising to the community has not been maximally developed for waqf fundraising strategies to attract the waqf, among others, just waiting for the waqif candidates to endow their assets. If this condition is not addressed, it can result in waqf not being optimal and developing. Based on this, it does not cover the possibility of waqf boarding schools to anticipate this. This study aims to find out about waqf fundraising strategies in mawaridussalam Islamic boarding schools and their impact. The research methods used were observation, interviews, SWOT analysis with a qualitative approach. The results of the study showed that fundraising strategies were used by waqf institutions of mawaridussalam islamic boarding school, namely annual events (building community trust), socialization of santri to their families, stocking up, endowments and waqf coaching.
PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA DAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan Tanjung Rejo Kecamatan Medan Sunggal) Formaida Tambunan
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.298 KB) | DOI: 10.30829/ajei.v4i2.5763

Abstract

This research aims to examine and analyze the influence of accounting knowledge and experience effort towards the development of a mediation effort with the use of accounting information on the perpetrators of the UKM. Research conducted in the village of Tanjung Rejo Medan Sunggal in 2019.This research is quantitative research associate. Population and sample of this research is 40 principals with UKM error rate of 5%. Types and sources of data that dikumulkan is quantitative data and secondary data by analyzing the use test, test the normality assumption linieritas and using path analysis. The conclusions of the results of this study are: 1) influential accounting knowledge against the use of accounting information, whereas business experience has no effect against the use of accounting information accounting knowledge, 2) knowledge of accounting and business experience a positive effect towards enterprise development, and 3) accounting knowledge and business experience have indirect influence through the use of accounting information to the development effort.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KEPUASAN NASABAH DANA PENDIDIKAN PADA PT ASURANSI TAKAFUL KELUARGA DI KOTA MEDAN Yenni Samri Nasution
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.197 KB) | DOI: 10.30829/ajei.v4i2.5857

Abstract

This research will answer about the factors that influence takaful education fund customers at PT. Medan City Family Takaful Insurance. This research is a quantitative study, using 70 samples and obtaining data using a questionnaire with a Likert scale data processed using the SPSS application. The results showed that the product variables affect customer satisfaction takaful insurance. This can be seen from the test results of 2.46379> t table 1.66827. The promotion variable does not affect the satisfaction of takaful insurance customers. This can be seen from the results of the tcount 1.09880> t table 1.66827. Service variables affect customer satisfaction takaful insurance. This happens because the education fund takaful insurance product has tried to provide excellent service in accordance with customer needs. This can be seen from the results of the t-test 3.427700> t table 1.66827. Free variables (products, promotions and services) simultaneously affect the satisfaction of education takaful insurance fund customers.
Strategi Penghimpunan Dan Penyaluran Zakat, Infaq, Shadaqah Pada Lembaga Amil Zakat Infaq Shadaqah Muhammadiyah (LAZISMU) Kota Medan Aswin Fahmi D
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 1 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v4i1.4084

Abstract

Management of ZIS in the city of Medan has entered a modernization era where zakat management is directed to amil zakat institutions that specifically deal with the ZIS problem. Now there are many LAZ in Medan, including LAZISMU. Both LAZISMU have enormous potential, because they are under the auspices of the largest Islamic organization in Indonesia. However, in the funding and distribution activities of ZIS in LAZISMU, there is still no promising performance. Some notes show that the number of ZIS that have been funded by these two LAZIS is still relatively low. And the distribution of ZIS has not yet shown maximum results. The research is a field research, namely research conducted or conducted in a specific place using descriptive analysis methods. Descriptive analysis is research that describes clearly and in detail the phenomena that are the subject matter without hypothesizing or doing statistical calculations, which in this case describes clearly and in detail about the main problems that occur in the ZIS collection and utilization strategy in LAZISMU City Field. The results of this study can be concluded that LAZISMU uses its strategic position and utilizes technological advancements to improve the performance of ZIS collection and distribution.  
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Bank Pembiayaan Rakyat Al-Washliyah Medan Yurmaini Yurmaini; Khairil Ashari
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 2 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.048 KB) | DOI: 10.30829/ajei.v4i2.5858

Abstract

This reseach aims to determine the effectiveness of Payroll Accounting Information Systems Employees at PT. Bank Pembiayaan Rakyat Syariah Al-washliyah Medan.  PT. Bank Pembiayaan Rakyat Syariah Alwashliyah Medan is a bank finance institution based on sharia principles that accept deposits in the form of time deposits, savings and channeling funds as BPR business. To obtain the necessary data the researcher uses descriptive method with qualitative analysis. The data source used is using primary and secondary data. While to collect data researchers using observation techniques, interviews and literature. The results of research conducted by researchers, the effectiveness of payroll accounting information systems employees at PT. Bank Pembiayaan Rakyat Syariah Alwashliyah Medan  has not run effectively yet. This can be seen from the documents used in the company is the absence of payroll slips on payroll. Companies only apply amprah salary which is listed on amprah book salary. The absence of a paycheck makes the employee unaware of how much the salary is earned and how much deductions are charged to the employee each month, making it difficult for the finance department to make a payroll report and not applying the employee's memorial and income statement as a document for the remuneration of payroll Accounting is difficult to keep a payroll journal.

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