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Al-Muhtarifin: Islamic Banking and Islamic Economic Journal
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : -     EISSN : 28099699     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal is published by Islamic Banking Department, Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara . Published twice a year (January and July). Jurnal Al-Muhtarifin is a scientific journal that contains the results of research and theoretical studies on Islamic Banking and Islamic Economic issues. Paper presented in Jurnal Al-Muhtarifin are solely author responsibility. The editorial board may edit without changing the substance of the paper.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 54 Documents
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Strategi Pengembangan Usaha Mikro Kecil Menengah di Kube Kuliner Asahan pada Masa Pandemi Covid-19 Miliantari, Dea; Nawawi, Zuhrinal M; Nasution, Juliana
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 1 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.405 KB) | DOI: 10.30596/almuhtarifin.v1i1.9032

Abstract

The development strategy is an internal analysis of regional market conditions, including strengths and weaknesses, as well as external market conditions, future opportunities and threats, and then the adoption of alternatives to determine the Strategies that must be implemented to maintain business stability during the Covid19 pandemic. This type of research uses descriptive qualitative research. The analysis used is a logic-based SWOT analysis that uses the IFAS matrix, EFAS matrix, SWOT matrix, and Grand Strategy matrix to maximize profits, opportunities, losses, and threats. The results of this study indicate that the strategy used by culinary msme in Asahan Culinary Kube during the Covid19 pandemic is in the Type 1 (aggressive) quadrant, which is a position that is profitable and has high potential. Based on an internal strategy analysis with a total score of 2.08 and a total score of 2.34 for external factors, it means that culinary msme in Asahan Culinary Kube can take advantage of existing opportunities to implement them during the Covid19 pandemic, a strategy that supports aggressive growth.Keywords : Development Strategy, Culinary Msme, Covid-19, SWOT Analysis.
Analisis Prinsip-Prinsip Penetapan Hukum Halal Dan Haram Pada Transaksi Forex Online Trading (FOT) Raudhoh, Raudhoh; Resti, Resti; Sari, Putri Ana
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 2 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.331 KB) | DOI: 10.30596/almuhtarifin.v1i2.11595

Abstract

Forex online trading (FOT) merupakan aktivitas jual beli mata uang asing yang semakin banyak dipilih sebagai salah satu cara untuk melakukan investasi biasanya dilakukan secara online. Dalam islam kegiatan jual beli mata uang sendiri masih belum memiliki hukum yang pasti namun masih bisa dilakukan dengan berbagai syarat. adannya fatwa yang menjelaskan tentang jual beli mata uang diharap mampu mengedukasi para trader khususnya masyarakat islam dalam kegiatan forex online trading. Penelitian ini ditulis untuk mengetahui apa itu forex online trading, dan bagaimana penetapan hukum halal dan haram pada praktik forex online trading.metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan bentuk studi pustaka yang mengacu pada penelitian-penelitian sebelumnya dan diakhiri dengan analisis kritis dengan focus pembahasan terhadap prinsip halal dan haram pada transaksi forex online trading.hasil dari penelitian ini menerangkan bahwa forex online trading merupakan kegiatan jual beli mata uang asing atau sering dikenal dengan Sharf.dalam oprasionalnya sharf menggunakan beberapa transaksi yakni spot,forward,Swap,dan Option. Namun dari empat transaksi tersebut hanya transaksi spot-lah yang sesuai dengan prinsip syariah dalam jual beli mata uang yaitu harus tunai tanpa adanya penundaan waktu.namun meski begitu ada beberapa cara agar transaksi trading ini dinilai aman dan diperbolehkan yakni dengan cara apabila barang ribawi satu illah riba dan sejenis maka transaksi dihukumi sah dan tidak termasuk riba jika memenuhi tiga syarat : Taqabudl,tamatsul,dan hulul. Kemudian apabila barang ribawi tersebut mengandung illah riba namun berbeda jenis (seperti emas dengan perak, kurma dengan anggur,dll) maka transaksi tersebut dihukumi sah dan tidak termasuk praktek riba jika transaksi memenuhi dua syarat yaitu Taqabudl dan Hulul.
Penyebab Terjadinya Kerugian Finansial Pada Perusahaan Nandini, Qadrina
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 1 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.722 KB) | DOI: 10.30596/almuhtarifin.v1i1.8897

Abstract

In this study, it is intended to be able to understand what causes financial losses to the company and to understand how to run a company properly and correctly, and also know how to avoid financial losses to the company. We researched this article using the literature review that I have read in the article and also cases of losses in companies that occurred in Indonesia. The results of the research that we researched, there are still many companies that are careless in running their business so that they cause financial losses, there are also some business managers who still do not have a realistic attitude in managing their business. Therefore, the person who manages the business must first have a straightforward and realistic attitude, and who is good at managing cash finances in the company to avoid financial losses. The company will run well if it is carefully planned.
Analisis Efektivitas Sistem Resi Gudang Dalam Mengatasi Turunnya Harga Kopi Gayo Di Kabupaten Bener Meriah cibro, ikhe sigemasih; Arif, Muhammad; Harahap, Muhammad Ikhsan
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 2 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.406 KB) | DOI: 10.30596/almuhtarifin.v1i2.9623

Abstract

Warehouse receipts in this study focused on the benefits to farmers, such as applying for a loan from a financial institution (Bank or Not) that has signed a cooperation agreement (contract) to meet the financing needs of farmers. This study aims to determine the effectiveness of WRS in Bener Meriah Regency which is managed by CV.Pratama Gayo Mandiri to overcome the problem of the decline in the price of Gayo coffee seen from the suitability of goals, efficiency and group satisfaction. And to find out how the implementation of the Warehouse Receipt System in Bener Meriah Regency with a pattern of financing in collaboration with Islamic Bank financial institutions in accordance with established standards. determined by the Ministry of Commerce. The data in this study were collected through the distribution of questionnaires to 30 farmer group coffee collecting agents registered in the WRS Bener Meriah Regency. The analytical method used is qualitative analysis. The results of the analysis show that the effectiveness of the Warehouse Receipt System in terms of the accuracy of the objectives and results of the WRS implementation and its efficiency has been very effective, and from the perspective of farmer group satisfaction it is quite effective. determined by laws and regulations of the ministry of commerce.
Internalization Of Almaun Values In The Development Of Muhammadiyah Institutions To Improve Service Quality (Case Study: Lazismu, Medan City) Sirait, Frida Yanti; Pohan, Selamat
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 1 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.867 KB) | DOI: 10.30596/almuhtarifin.v1i1.8616

Abstract

Aims to Know the Concept of Instilling and Implementing the Internalization of Al-Maun's Values at LAZISMU. This research method uses qualitative research methods, namely in the form of written or spoken words from people and actors who can be observed. This data was obtained from literature studies, interviews and observations to determine the concept of planting and the implementation of the Internalization of Al-Maun's Values at LAZISMU. The results obtained are the concept of embedding Al-Maun's Values in Improving the Quality of Service at LAZISMU Medan City, namely 1) the Concept of Internalizing Al-Maun Values at LAZISMU Medan City, namely through the Method of Habituation of Worship with the concept of empowering orphans and poor people, Strive for social services good service to the people of Medan, especially orphans and needy children and 2) Implementation of the Internalization of Al-Maun Values in improving the quality of services, namely Lazismu in the Implementation of Al-Maun values through the Mentari Scholarship program, namely social care compensation to ensure the continuity of education through parenting in a form of scholarship for students who come from underprivileged families who are followed up every month financed by Lazismu, providing regular basic necessities to the poor from people who pay tithe, infaq and alms
Analisis Risk dan Return Saham Syariah Ilkham Habibi; Muhammad Yafiz; Muhammad Syahbudi
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 2 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.837 KB)

Abstract

At this time, investment has become one of the alternative financial management in the community. An investor buys a certain number of shares at this time with the hope of profiting from an increase in the price of the stock or a certain amount in the future, as an imbalance to risks associated with the investment. There are two distinct attributes attached, namely risk and time. The calculation and analysis can use the second level analysis or stock returns and also by analyzing the level of market risk or risk. This study aims to find out how the risk and return of Islamic stock in JII and ISSI compare. This research was conducted with a descriptive approach, while the object of research is companies that are members of JII and ISSI, using a different test related to whether there is a significant difference between sharia risk and return in JII and ISSI. The results of the study, it shows a high level of homogeneity or similarity, and it can be seen that the F value is 6.544 more with a significance level of 0.014 <0.05. The results of the independent sample t-test on the assumed equal variances for the risk variable show that the sig. (2-tailed) of 0.174 which is greater than 0.05. Then the results of the independent sample t-test on the assumed equal variances for the return variable show that the value of sig. (2-tailed) of 0.453 which is greater than 0.05. The conclusion that can be drawn is that there is no significant difference between the average returns and risks of Islamic stocks in JII and ISSI and the average returns and risks on the JII and ISSI stock indices are negative.
Analisis Resiko Operasional PT.BPRS Al-Washliyah Pada Masa Pandemik Covid-19 Aisyah Rain Sinaga
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 1, No 1 (2022)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.699 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui resiko operasional sehari-hari pada PT. BPRS Al-Washliyah. Metode yang digunakan dalam studi ini adalah Kualitatif yaitu dengan pendekatan studi kasus dan wawancara serta Observasi . hasil penelitian ini menunjukan bahwa resiko operasional dibagi menjadi dua yaitu resiko ke nasabah dan resiko ke bank, diantaranya adalah beban operasional meningkat,penurunan laba dan pembatasan jam kerja  kantor. Faktor penyebab terjadinya resiko operasionaldibagi menjadi faktor internal dari bank dan faktor eksternal dari nasabah. Dan hasil dari cara BPRS Al-Washliyah menanggapinya adalah dengan memfokuskan pada kedua faktor tersebut, mengoptimalkan pengawasan bagi segenap pegawai(internal) dan juga mengoptimalkan pengawasan bagi nasabah (eksternal).  PT. BPRS Al-Washliyah dipilih karena perusahaan tersebut merupakan perusahaan yang mengolah produk perbankan syariah, selain itu PT. BPRS Al-Washliyah juga menjalin kerjasama dengan banyak lembaga, baik lembaga pendidikan maupun non-pendidikan. Juga berpedoman pada syariat Islam, semua transaksi dan laporan yang disusun oleh BPRS AL-Washliyah didasarkan pada akad dan aturan yang berlaku dalam syariat Islam, sehingga semua kegiatan menjadi transparan dan memiliki arah yang jelas.
Eksistensi Brand Ambassador Sebagai Penarik Peminat E-Commerce Dalam Unit Usaha Kuliner Sari, Indi Widya; Pulungan, Nikmatul Maula; Zaman, Muhammad Qomaruz; Silalahi, Purnama Ramadani
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 2, No 1 (2023): Jan 2023
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v2i1.13077

Abstract

Diera serba digital saat ini produsen ikut ambil bagian dalam penggunaan e-commerce untuk memasarkan produknya. Dalam persaingan yang semakin ketat maka competitor wajib memiliki ciri khas dalam mempromosikan produknya, selain itu juga dalam hal pemasaran. Banyak pesaing menghadirkan influencer sebagai brand ambassador dari berbagai kalangan yang memiliki pengikut di media social lebih banyak untuk mempromosikan kepada media social yang digunakan sebagai perantara dalam hal promosi untuk ke berbagai daerah. Salah satunya perusahaan yang menggunakan Brand ambassador menjadikan Choi Siwon sebagai Brand Ambasador dari perusahaan PT. Wings Food. perusahaan dengan Brand Ambassador memiliki jangka waktu dalam keterikatan dan kontrak kerja. Untuk itu dilakukan penelitian yang bertujuan untuk mengetahui eksistensi seorang brand ambassador untuk penarik pengguna e-commerce dalam unit usaha kuliner. Peneliti menggunakan metode penelitian yang digunakan penelitian kualitatif berupa data primer dan data sekunder dengan teknik pengumpulan data dengan wawancara dianalisis secara deskriptif kepada 3 narasumber pengguna e-commerce secara daring. Hasil penelitian menunjukkan bahwasanya eksistensi Brand Ambassador di media promosi memberikan pengaruh final terhadap keputusan membeli makanan tersebut atau tidak bukan berdasarkan review dari seorang brand ambassador terhadap produk makanan untuk dapat mempengaruhi keputusan membeli produk makanan tersebut. Sebagaimana eksistensi seorang Brand Ambassador menyampaikan pesan dari produk makanan tersebut menjadi faktor penentu calon konsumen membeli makanan tersebut.
QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) PAYMENT SYSTEM IMPLEMENTATION IN THE MSME SECTOR IN THE CITY OF PEMATANGSIANTAR Azhari, Ayunda
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 2, No 1 (2023): Jan 2023
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v2i1.13353

Abstract

This study aims to determine first, the knowledge of MSME actors in Pematangsiantar using QRIS. Second, the benefits of using QRIS for MSME actors and the three obstacles for MSME actors in Pematangsiantar city in using QRIS. This type of research uses descriptive qualitative research with data collection methods, namely conducting observations, interviews, documentation and literature studies. The results of the study conclude that firstly, the majority of MSME actors in Pematangsiantar know that QRIS is a digital payment instrument issued by Bank Indonesia. This QRIS provides advantages over other digital payment systems. Second, the existence of QRIS helps merchants MSME to make payments more practical, fast and secure and with the convenience of these transactions, people choose to shop and will indirectly increase income for MSME actors. Third, the internet network is less stable in conducting transactions so that it becomes an obstacle for MSME actors and also consumers in conducting transactions. And the existence of a merchant discount rate (Mdr) fee of 0.07% which is applied to traders is an obstacle for MSME actors in Pematangsiantar.Bank Indonesia.“Setelah Bunga AcuanTurun, Masih Ribetdengan Banyak QR Code?,” dalamMajalah Bank Indonesia Bicara, 2019.BI dan LPPI.Profil Bisnis Usaha Mikro, Kecil dan Menegah (UMKM). Jakarta: Bank Indonesia, 2015.Direktorat Akunting dan Sistem Pembayaran dan Direktorat Pengedaran Uang. Laporan Sistem Pembayaran dan Pengedaran Uang. Bank Indonesia, 2008.Hendarsyah, D. (n.d) .Penggunaan Uang Elektronik dan Uang Virtual Sebagai Pengganti Uang Tunai di IndonesiaHarahap, Isnaini. Ekonomi Pembangunan: Pendekatan Transdisipliner. Medan : FEBI UIN-SU Press,2015.Harahap,Muhammad Ikhsan.Implementasi Produk Wakaf Uang Melalui Lembaga Keuangan Syariah. [Laporan Penelitian] UIN SUMUT, 2020.Imrawan Ady dkk. Analisis Peluang Usaha di Kota Pematangsiantar Menghadapi Destinasi Wisata Danau Toba, e-jurnal binawakarya, Vol.15 No 1, 2021.Pohan, Aulia. Sistem Pembayaran (Strategi dan Implementasi di Indonesia), Jakarta: Rajawali Pers, cet 2, 2013.Rahmani, Nur Rahmadi Bi.Meteodologi Penelitian Ekonomi.Medan: Febi UIN-SU Press, 2016.https://www.bi.go.id
Analisis Prilaku Konsumen dan Lingkungan Terhadap Eksistensi Pasar Tradisional di Kota Langsa Hasibuan, Faisal Umardani
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 2, No 1 (2023): Jan 2023
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v2i1.12945

Abstract

Penelitian ini dilatarbelakangi persaingan bisnis dalam perkembangan di era globalisasi yang menuntut pengelola pasar tradisional harus mampu bersikap dan bertindak cepat dan tepat dalam menghadapi persaingan. Di saat pasar modern yang banyak bermunculan saat ini merupakan suatu fenomena sebab kehadiran berbagai pasar Modern, ini bisa menggembirakan para konsumen. Penelitian ini termasuk jenis penelitian deskriptif kuantitatif dan dikumpulkan data melalui kuesioner yang disebar dengan sistem online. Populasi dalam penelitian ini adalah seluruh masyarakat Kota Langsa sebanyak 176,811 orang yang kemudian dijadikan sampel sebanyak 100 orang. Alat analisis data yang digunakan adalah metode asumsi klasik, analisis regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) Lingkungan berpengaruh positif dan signifikan terhadap Eksistensi Pasar tradisional di Kota Langsa, ditunjukkan dengan nilai koefisien Lingkungan (X1) yaitu 0.218 dan p-value kurang dari tingkat signifikansi (0.004 0.05). (2) Individu berpengaruh positif dan signifikan terhadap Eksistensi Pasar tradisional di Kota Langsa, ditunjukkan dengan nilai koefisien Individu (X2) yaitu 0.270 dan p-value kurang dari tingkatsignifikansi (0.001 0.05).(3) lingkungan dan individu secara simultan signifikaan terhadap eksistensi pasar tradisional dikota langsa. yaitu nilai F hitung 9.725 F tabel 2.70 dan nilai signifikan 0.000 0.05 dan nilai koefisien determinasi (R2) sebesar 0.150 atau 15.0%

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