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KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077127     EISSN : 26215969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Editors welcome scholars, researchers and practitioners of education around the world to submit scholarly articles to be published through this journal. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 56 Documents
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Peranan Dompet Dhuafa Waspada Dalam Pemberdayaan Masyarakat Miskin Melalui Pengembangan Usaha Mikro Kecil (UMK) di Kota Medan Shafwan Ismail; Sri Sudiarti; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research was conducted in Dompet Dhuafa Waspada which has been managing productively zakat, the zakat received by Dompet Dhuafa Waspada  is utilized first through programs that have been carried out then the results will be given to mustahiq zakat. This study examines the role of Dompet Dhuafa Waspada  as the manager of zakat in the utilization of productive zakat. The research method used is qualitative, that is by describing data and facts that appear in the existing research, analyzed using descriptive, analytical and critical methods with SWOT analysis with aggressive strategies. Based on this research, it was found that. The collection of zakat, infaq and shadaqah funds is done by various means, such as auto zakat (Infaq Card), donation, teledonation, Donation via online banking, Donation via visiting counter as well as promotions and programs on the website and distribution of Dompet Dhuafa Waspada rolling out various programs poverty alleviation in North Sumatra & Aceh since 2015. The program operates in four fields, namely education, economics, health and social development. Dompet Dhuafa has distributed zakat in a productive way, such as by giving zakat in the form of capital loans in the form of community independent businesses in the form of virtue loans. Supporting increased utilization of productive zakat with the development of productive zakat in the form of business capital in order to develop UMK  in Medan.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Peserta BPJS Kesehatan Labuhanbatu Fatimah Zahara Hasibuan; Saparuddin Siregar; S Sugianto
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Satisfaction is the level of circumstances in which someone states the results of a comparison of the performance of the product or service received and expected. Patient satisfaction will be fulfilled if the process of delivering health services to consumers is in accordance with what they expect or perceived. The purpose of this study is to see whether there is a partial and simultaneous influence between tangible variables, reliability, responsiveness, assurance and empathy for participants' satisfaction of the Health Social Security Organizer. This research is quantitative research and the method used to determine the sample is using the Slovin formula with a sample size of 100 respondents. Data is obtained by distributing questionnaires that have been structured to the respondents. The data analysis technique used is multiple linear regression analysis. The results showed that partially there was a positive and significant effect between direct evidence variables, reliability and assurance with participant satisfaction. Partially responsiveness and empathy did not affect participant satisfaction. Simultaneously the direct evidence variables, reliability, responsiveness, assurance and empathy have a positive and significant effect on the satisfaction of Labuhanbatu Health Social Security Organizer
Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan Surya Sanjaya; Muhammad Fajri Rizky
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Profitability ratio is the ratio that aims to find out the company's ability to generate a profit during a certain period and also gives an overview of the effectiveness of the management in the conduct of operations. Effectiveness here seen from the resulting profits against sales and investment company. The policy of the company taken in determining profit can be seen from the level of profitability. This research aims to find out the cause of the Return On Asset (ROA) tends to decline and Return On Equity (ROE) in 2015 to 2016 decline. This research uses descriptive method, and data collection techniques used in this research is the engineering documentation. Return On Asset (ROA) tends to decline, this dikarenankan decrease in the sale of the company so that company earnings will also decrease and the value of the ROA from the year 2012 to 2016 do not meet the standards of the assessment of the Ministry of STATE-OWNED ENTERPRISES SOES PER-10/MBU/ 2014 and Return On Equity (ROE) in 2015 to 2016 has decreased, this shows the company is not able to generate a return on equity that is owned.
Faktor yang Mempengaruhi Minat Mahasiswa Berinvestasi di Pasar Modal Syariah Melalui Galeri Investasi Iain Zawiyah Cot Kala Langsa Haris Nandar; Mustafa Kamal Rokan; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The students' interest in investing is relatively low, even though they have received knowledge related to the capital market. The purpose of this study was to determine what factors influence student interest in investing in IAIN Investment Gallery Zawiyah Cot Kala Langsa. This research is a quantitative research conducted at the Faculty of Economics and Business in Islam (FEBI) IAIN Zawiyah Cot Kala Langsa. The research sample was selected using a purposive sampling technique, namely FEBI students who had learned about the capital market since the establishment of the Investment Gallery as many as 60 students. The instrument used is a questionnaire sheet. Data is processed through the SPSS program using the t-test. The results showed that the value of t-count was 3.457 and the t-table value was 2.00 (t-count >  t-table). Based on these values it can be concluded that the factors that influence student interest in investing in the Islamic capital market IAIN investment gallery stock Zawiyah Cot Kala Langsa is motivation.
Pengaruh Nilai Tukar, Volume Ekspor Dan Bea Keluar Terhadap Harga Ekspor Pinang (Studi Kasus Pada Perusahaan Eksportir Cv.Mulia Karya Medan) Siti Maisyarah; Mustafa Kamal Rokan; M Marliyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The theory of the law of demand States that when prices go up then the demand for such items will decrease, and vice versa, but actually this theory does not apply to the export price the export prices caused the betel nut betel nut fluctuating. At observing the start of export prices cause suspected pinang fluctuating due to changes in exchange rates, the volume of exports, and bea came out. This research aims to know and explain the influence of the variable exchange rates, the volume of export and customs out simultaneously against the export price of betel nut on CV exporter company. The noble work of the terrain and the influence of the exchange rate, the volume of export and customs out partially against the export price. This type of research is research with quantitative approach. The variables used in this study is the exchange rate, the volume of export and customs came out as export prices and free variable pinang as variables are bound. This study uses secondary data using time series (time series) data per month during the period from 2013 to 2018. Methods of data analysis used was multiple linear regression analysis using Reviews program 8. Multiple linear regression analysis results indicate that the presence of influence simultaneously between the variable exchange rates, export volume and export price out against bea pinang, partially contained positive influence between Exchange rates and export volume against the export price of betel nut, and there is the influence of the negative influences of customs between partially out against export price the exporter company pinang CV. Noble work of Medan
Integrasi Agama Dan Budaya Aceh Dalam Pembentukan Etos Kewirausahaan (Studi Kasus HIPMI dan KPMI Kota Langsa) Nurhikmah Sari
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research aims to find out how the integration of religion and culture in the formation of entrepreneurial ethos entrepreneurs in langsa that joined in the organization. This research uses descriptive qualitative research methods. The results of this research is the ethos of entrepreneurs Aceh very creamy with the principle regiliusitas, the integration of religion in entrepreneurial ethos entrepreneurs langsa very visible where entrepreneurs predominantly langsa aceh believes that provision already God to manage, humans can only pray and will seek to pick up the biggest Obstacles entrepreneurs sustenance, langsa in implementing entrepreneurial ethos is to frequently affected by environmental guidelines that are considered too relaxed and underestimate the Affairs and consumer satisfaction.
Factors Influencing Willingness To Contribute In Cash Waqf: Case Of South Tangerang, Indonesia Ahmad Hudzaifah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Waqf has long been the backbone of community service in Indonesia, especially in the fields of religion and education. Considering the importance of waqf in the socio-economic field in Indonesia, the government expanded the scope of waqf which was originally only in the form of fixed assets and then added with movable assets such as money. As a country with the largest Muslim population in the world, Indonesia has a huge cash waqf potential. But this potential has not been able to be optimized by the government or the private sector. The problem of the lack of awareness of Muslims in Indonesia about cash waqf is the main obstacle. There are several factors that influence one's willingness to do cash waqf, namely knowledge, income, social culture, and promotion. To determine the influence of these factors, the data obtained from respondents from the survey instrument adopted were subjected to descriptive analysis statistical analysis. The findings indicate that all factors significantly affect a person's willingness to do cash waqf. Recommendations contingent on research findings were offered
Waqf Financial reporting and transparency: Case of Ar-Raudhatul Hasanah Islamic Boarding School Khaidar Rahmaini Jamila; Syed Musa Alhabshi
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This paper provides an insight on which standard that had to be applied for Islamic Boarding School’s financial statement and the gaps encountered while new accounting waqf is implemented. The existence of various financial statements format among waqf foundations these days is becomes a reason of this research. To be precise, Ar-Raudhatul Hasanah Islamic Boarding School is undertaken as an object analysis. This article will also introduce the new waqf accounting standard prepared by Institute of Indonesia Chartered Accountant and Central Bank of Indonesia. The methodology used in this research is qualitative research with purposive sampling as its sampling technique. Furthermore, finding of this research asserted that Ar-Raudhatul Hasanah Islamic Boarding School had been adopting the Statement of Government Accounting Standard (PSAP) number 01 concerning the presentation of financial statements and the Government Regulation Republic of Indonesia number 8 of 2006 in drafting their financial statements. However, the appropriate accounting standard for it is PSAK No. 45. Therefore, it has not fully implemented the components of financial statement in accordance with PSAK 45 due to the absence of statement of activity. This paper also revealed the encouragement to adopt new waqf accounting standard in preparing the financial statement and to publish it on the official website. Hence the benefit is to attract the interest of stakeholders in giving endowments as well as to eliminate the diversity format in recording financial transaction of waqf asset
Analisis Anggaran Sebagai Alat Pengawasan Pajak Reklame Pada Dinas Pendapatan Daerah Kota Medan K Kusmilawaty
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Taxes are the dues to the State (imposed) owed by the taxpayer with the provisions of the applicable legislation, with no accomplishment gets back and the point is to finance public expenditure-expenditure relating to the task of the State to the Government. Advertisement tax scrutiny already good or not, can be seen from the realization of tax revenue with advertising budgets or targets set earlier. Where the report based on data known to the realization of tax revenue on the Revenue Department of the city of Medan from the year 2013 to 2017 years occurred a considerable difference between the budget and its realization which demonstrates that the achievement of performance acceptance advertisement tax are still not adequate. In this study, researchers conducted a study using a descriptive approach. Descriptive research is research that aims to find out the application variables examined so that the conclusion that apply generally. Advertisement tax revenue on the Revenue Service Area Medan city as a whole is still less well, can be seen from Budget tax revenue advertising is always set at the beginning of the period by the head of the Agency upon consideration of the various parties, particularly from the planning section, the section of the budget and sexy analysis and Control.
PERAN PERBANKAN SYARIAH DALAM MENDORONG LAJU PERTUMBUHAN EKONOMI INDONESIA Ilham Syahputra Saragih; Irawan Irawan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Penelitian ini memiliki tujuan jangka panjang yaitu untuk menguji dan menganalisis peran perbankan syariah dalam mendorong laju pertumbuhan ekonomi Indonesia selama 6 tahun dari tahun 2012 sampai dengan tahun 2017. Tujuan dari penelitian ini adalah untuk melihat seberapa besar pengaruh perbankan syariah terhadap pertumbuhan ekonomi Indonesia dari tahun 2012 sampai dengan tahun 2017. Jumlah data yang ditentukan sebanyak 24 (dua puluh empat) triwulan dari data perkembangan Produk Domestik Bruto (PDB), Dana Pihak Ketiga (DPK) perbankan syariah, dan pembiayaan yang diberikan (PYD) perbankan syariah. Metode dipakai dalam penelitian ini adalah pendekatan penelitian, pengumpulan data yang diperoleh dari website resmi Otoritas Jasa Keuangan (OJK) dan Bank Indonesia (BI), studi pustaka yang berkaitan dengan topik penelitian, analisis data, uji asumsi klasik, uji statistik, dan focus group discussion (FGD). Variabel Dana Pihak Ketiga (DPK) memiliki nilai p-value 0,439 > 0,05 yang berarti tidak signifikan, sedangkan thitung 0,789 < ttabel 2,074 artinya tidak signifikan. Maka Dana Pihak Ketiga (DPK) secara parsial tidak berpengaruh terhadap Produk Domestik Bruto (PDB), atau Ha ditolak. Sedangkan pengujian Pembiayaan Yang Diberikan (PYD) pada uji t dapat dilihat pada tabel coeffisientsa yaitu pada kolom t yang menunjukkan nilai thitung adalah 0,432 dan untuk ttabel pada α = 0,05 adalah 2,074. Jadi dapat diketahui bahwa, variabel Pembiayaan Yang Diberikan (PYD) memiliki nilai p-value 0,670 > 0,05 yang berarti tidak signifikan, sedangkan thitung 0,432 < dari ttabel 2,10 artinya tidak signifikan. Maka Pembiayaan Yang Diberikan (PYD) secara parsial tidak berpengaruh terhadap Produk Domestik Bruto (PDB), atau Ho diterima. Dari uji ANOVA atau F-test statistik menunjukkan p-value 0,000 < 0,05, artinya signifikan, sedangkan Fhitung 26,520 > 2,080, artinya signifikan. Signifikan di sini berarti Ha diterima, artinya Dana Pihak Ketiga (DPK) dan Pembiayaan Yang Diberikan (PYD) secara bersama-sama berpengaruh terhadap Produk Domestik Bruto (PDB).

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