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Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Institut Agama Islam Negeri Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman is a peer-reviewed journal, is an economics publication of original research and writing on islamic economics. The journal aims to provide a forum for scholarly understanding of the field of islamic economics and has an important role in promoting the process that accumulated knowledge, values of islamic, and skills. Scientific manuscript dealing about islamics economics topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in economics.
Arjuna Subject : -
Articles 203 Documents
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Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
Analysis Of The Behavior Of Using Mobile Banking Services In North Sumatra Students With The Approach: Technology Acceptance Model Hasibuan, Abdul Nasser; Hardana, Ali; Arif, Muhammad; Siregar, Sulaiman Efendi
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.6503

Abstract

This study aims to explain the behavioral analysis of the use of mobile banking services to students in North Sumatra with the approach: technology acceptance models, either simultaneously or partially. The sample used is 450 student respondents with the sampling technique using the proportional stratified random sampling technique by conducting a relationship test with the SEM (Structural Equation Model) analysis technique, which will be analyzed using the structural equation modeling tool with the alternative method of partial least square using the SmartPLS software. This study found that simultaneously the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. Meanwhile, partially, the perceived usefulness and perceived ease of users also have an influence on the behavior of using mobile banking services among students in North Sumatra. As well as the perception of benefits is more dominant than the perceived ease of users in using mobile banking services for students in North Sumatra.Keywords: Usefulness, Ease Of Use, Mobile Banking Usage Behavior
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan. 
Implementasi Zakat Produktif Terhadap Pemberdayaan Ekonomi Usaha Mikro Kecil Menengah (UMKM) Melalui Program Pekanbaru Makmur Pada BAZNAS Kota Pekanbaru Firlina, Selvi; Afriyanti, Delima
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11677

Abstract

Zakat produktif memiliki sistem dalam mengembangkan ekonomi masyarakat dan bisa menghasilkan manfaat dalam jangka panjang. BAZNAS kota Pekanbaru merupakan lembagapengelola zakat yang memiliki aspek dalam pendistribusian untuk mensejahterakan para mustahik khususnya pada pelaku ekonomi UMKM. Permasalahannya pada pendistribusian dana zakat produktif sudah berjalan dengan baik akan tetapi dalam pemberdayaan masih belum optimal. Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana implementasi dana zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur dan apa yang menjadi faktor penghambat dalam pendistribusian dana zakat produktif terhadap pemberdayaan ekonomi UMKM. Jenis penelitian ini yaitu pendekatan kualitatif deskriptif dan teknik pengumpulan data menggunakan observasi, wawancara terstruktur dan dokumentasi. Adapun sumber data yang digunakan dalam penelitian ini adalah data primer dan data skunder. Teknik analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur sudah berjalan dengan baik ditunjukkan dengan mustahik dapat mengembangkan dan mandiri dalam usahanya, sehingga mustahik dapat memenuhi kebutuhan dan meningkatkan taraf hidup mustahik. Dan faktor yang menjadi penghambat dalam pendistribusian zakat produktif terhadap pemberdayaan ekonomi UMKM diliat dari pada faktor internal dan faktor eksternal. Faktor internal yaitu, minimnya pengetahuan  mustahik pelaku ekonomi UMKM dalam pengembangan usaha dan sulitnya mengajak mustahik pelaku ekonomi UMKM dalam bekerjasama. Adapun faktor eksternal yaitu, minimnya tingkat pengetahuan manajemen strategi dan tingkat pengetahuan teknologi dan digital marketing sehingga terbatasnya akses pemasaran.
Implementasi Pembiayaan Murabahah Pada PT. Permodalan Nasional Madani Mekaar Syariah Kota Bandar Lampung Nikmah, Sri; Cahwiyadi, Tata
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.14945

Abstract

Penelitian ini mengkaji tentang pelaksanaan pembiayaan Murabahah pada PT. PNM Mekaar Syariah yang dilaksanakan di Kota Bandar Lampung, Kecamatan Waydadi, Cabang Tanjung Senang 2. Tujuan penelitian ini adalah menganalisis mekanisme pembiayaan Murabahah dan implikasinya bagi nasabah. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif analitis. Sumber data berupa data primer dan data sekunder yang diperoleh melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pembiayaan Murabahah pada PT. PNM Mekaar Syariah merupakan akad jual beli antara lembaga pembiayaan dengan nasabah. PT. PNM Mekaar Syariah pada prinsipnya menerapkan akad Murabahah , dengan tambahan akad Wakalah dan Wadiah apabila diperlukan. Dalam praktiknya, Mekaar Syariah memberikan pembiayaan kepada nasabah berdasarkan harga yang disepakati, ditambah dengan margin keuntungan yang telah ditetapkan sebelumnya. Hasil penelitian menunjukkan bahwa skema Murabahah memudahkan akses pembiayaan bagi usaha kecil. Akan tetapi, skema ini memerlukan pengawasan yang ketat untuk memastikan kepatuhan terhadap prinsip keuangan Islam.
Digital and Non-Digital Services Influence on Costumers Satisfaction Through Syariah Bank Transactions Nst, Indah Tri Adisti; Nasution, Salman
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11022

Abstract

This study seeks to determine the impact of digital services, such as mobile banking, e-commerce, and flexible cashless payments, as well as non-digital services like teller services, customer services, and deposit boxes, on customer satisfaction. Specifically focusing on the university students at Muhammadiyah University of North Sumatera (UMSU), the study employed purposive sampling by selecting FAI students who have used mobile banking and other digital services in Islamic banking. The data analysis was conducted using SPSS through three main steps: instrument test, classical assumption test, and hypothesis test. The findings of this research reveal that both digital and non-digital services have a partial and simultaneous impact on customer satisfaction. In line with these results, Islamic bank digital services were found to be in demand among users. Therefore, banks are encouraged to enhance both digital and non-digital services as a strategic approach to attract more customers and enhance overall service quality.
Alignment of Financial Reporting of BUMDes Guwosari with Financial Accounting Standards Handayani, Anik Puji; Windriyati, Fatimah Isna
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.10317

Abstract

Government Regulation (PP) Number 11 of 2021 strengthens the existence of BUMDES as a legal entity. BUMDes financial reports are a form of responsibility for the productive implementation of BUMDes so that the presentation of financial reports must be in accordance with financial accounting standards. The approach for preparing BUMDes financial reports that meets the requirements is SAK ETAP. Guwosari BUMDes is in Guwosari Village, Pajangan subdistrict, Bantul Regency, DIY. The purpose of this research is to find out whether the financial reports of BUMDes Guwosari are in accordance with applicable standards and to find out the obstacles faced in implementing reports that comply with accounting standards. This research was carried out using the observation method and the fixed overview comparison method. The results of this research show that the elements of recording financial reports have increased every year, but are not yet fully in accordance with SAK ETAP. Human resources in the financial sector are the main obstacle for BUMDes Guwosari.
Strengthening Islamic Boarding School Economy Through Social Capital Ihsan, Khozin Nur
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.14061

Abstract

Penelitian ini untuk mengetahui keberadaan pesantren dalam pelaksanaan upaya penguatan ekonomi di Universitas Darussalam Gontor. Penelitian ini termasuk kedalam penelitian studi kasus dengan menggunakan  metode  kualitatif dalam pendekatan  deskriptif. Teknik pengumpulan data yang digunakan meliputi wawancara,  observasi  partisipan,  dan  dokumentasi.  Kehadiran peneliti disini sebagai key instrument. Hasil penelitian  menunjukkan bahwa Universitas of Darussalam Gontor sudah melaksanakan upaya penguatan ekonomi mandiri dengan baik, mulai dari kelangkapan unit-unit usaha yang ada dilingkungan pesantren hingga upaya mewajibkan kepada seluruh yang terlibat di Universitas of Darussalam untuk membeli produk-produk yang telah disediakan dipesantren. Dan perlunya penembangan lagi terkait kelengkapan unit-unit usaha dan  produk-produk yang ada di Universitas of Darussalam.
Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic Gunawan, Sonia Tiara; Kurnia, Tuti; Munawar, Wildan
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10130

Abstract

The digital platforms owned by BAZNAS are very varied. Still, the community has yet to fully utilize these platforms, especially during the Covid-19 pandemic when all activities have shifted online. Hence, the collection of zakat digital still needs to be improved compared to the collection of zakat directly. This study aims to find BAZNAS strategies for utilizing digital platforms so that it is expected to increase the collection of zakat funds through digital platforms. This type of research is descriptive qualitative using SWOT analysis techniques. The results of this study indicate that the BAZNAS strategy for utilizing digital platforms to increase the collection of zakat funds amid the Covid-19 pandemic is to develop the six BAZNAS platforms amidst the increasing number of internet users by utilizing online-based advertising and relying on well-known influencers as BAZNAS ambassadors and preparing reliable, accurate, transparent and accountable financial reports.
Optimizing Sharia Pension Funds: Toward Superior Non-Bank Finance Zein, Aliman Syahuri; Nasution, Astari Salsabila; Siregar, Aulia Putri; Safitri, Destia Indah; Harahap, Nova Khairani; kholila, Nur; Simbolon, Nurul Faradilla
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.12453

Abstract

Retirement is considered a desire to earn money after working, but the age leading up to retirement is still considered an unproductive time. This research uses literature review to collect, analyze and interpret data from various literature sources. Literature review is an integral part of research. By increasing productivity, raising public awareness, becoming a source of funding for development, and offering more stable investment options, Islamic pension programs can help reduce poverty by improving economic and financial stability in the long run, reducing the burden on the government pension system, and allowing individuals to be more sterile. Non-bank financial institutions use social media to increase public participation in Islamic pension funds by listening, talking, energizing, supporting and embracing. Therefore, social media platforms play an important role in encouraging people to join Islamic pension funds managed by non-bank financial institutions. 

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