Al-Muhtarifin: Islamic Banking and Islamic Economic Journal
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.
Articles
54 Documents
<![CDATA[ANALYSIS OF ZAKAT DISTRIBUTION IN ISLAMIC PERSPECTIVE ]]>
<![CDATA[harahap, siti khodijah]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i2.17984
<![CDATA[Zakat in Islam is an obligation that must be carried out by every Muslim because it functions as a tool given by Islam to remove poverty from society by telling the rich about what they can do and their social responsibilities. There are two types of zakat distribution in Indonesia, consumptive and productive distribution. The purpose of this research is to find out about risk management in Islamic business. This article is a qualitative descriptive study, which explains the distribution of zakat from an Islamic perspective. The results of this paper show that the distribution of zakat from an Islamic perspective has the conditions and pillars of zakat, the benefits of zakat, the mechanism for distributing zakat, the groups of zakat recipients, and the legal basis for zakat, both from law and the arguments of the Qur'an and hadith]]>
<![CDATA[Peran Ekonomi Kreatif Sebagai Upaya Peningkatan Pendapatn Pengrajin di Tinjau Dari Ekonomi Islam (Studi Pada Batik Fanny Kelurahan Menteng) ]]>
<![CDATA[ningrum, Retno hadi]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i1.16242
<![CDATA[Batik is a cultural heritage that should be preserved by the Indonesian nation because batik is a promising industry and must be introduced to new generations in the future. The problem in this research is that hand-written batik fades from year to year, due to the rise of printed batik products because the process is fast and the price is more affordable. The purpose of this study was to determine the role of the creative economy as an effort to increase the income of batik craftsmen in terms of Islamic economics. The descriptive approach used in this research is trying to get as complete information as possible to then re-descriptive the results of research on the role of the creative economy in increasing the income of batik craftsmen in terms of Islamic economics. Data collection techniques in this study used interviews for batik craftsmen. The results of the study show that Fanny batik craft in the Menteng Village has a very large influence on the people in the Menteng Village in terms of income and in opening jobs. The creative economy perspective in an Islamic perspective associated with this batik craft relates well to increasing income, opening jobs, and increasing intellectual property. Increasing income that has been regulated in the Koran surah An-nisa verse 29. Opening up employment opportunities which has been written in the Al-Quran surah Al-Kahf verse 95 about humans having to help each other, and even this is the result with this batik craft helping people in the Menteng sub-district. Adding to the intellectual property that has been discussed in surah al-hadid verse 7 which discusses everything in the form of property under his control, in this batik craft has added intellectual property to business owners that is unlimited.Abstrak: Batik merupakan warisan budaya yang patut dijaga kelestariannya oleh bangsa indonesia karena batik merupakan industri yang menjanjikan dan harus dikenalkan pada generasi–generasi baru kedepannya. Permasalahan dalam penelitian ini Batik tulis dari tahun ke tahun semakin pudar, karena maraknya produk batik printing sebab pengerjaanya yang cepat dan harganya lebih terjangkau. Tujuan penelitian ini adalah untuk mengetahui peran ekonomi kreatif sebagai Upaya Peningkatan Pendapatan Pengrajin Batik Ditinjau Dari Ekonomi Islam. Pendekatan deskriptif yang digunakan pada penelitian ini, yaitu berusaha mendapatkan informasi yang selengkap mungkin untuk kemudian mendeskiptifkan kembali hasil penelitian mengenai peran ekonomi kreatif dalam meningkatkan pendapatan pengrajin batik ditinjau dari ekonomi Islam. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara bagi pengrajin batik. Hasil penelitian menunjukkan kerajinan batik Fanny di Kelurahan Menteng memiliki pengaruh yang sangat besar terhadap masyarakat di Kelurahan Menteng dari segi pendapatan maupun dalam pembukaan lapangan pekerjaan. Perspektif ekonomi kreatif dalam perspektif Islam yang dikaitkan dengan kerajinan batik ini saling berhubungan baik tentang peningkatan pendapatan, pembukaan lapangan pekerjaan, dan bertambahnya kekayaan intelektual. Peningkatan pendapatan yang telah di atur dalam alquran surah An-nisa ayat ke 29. Membuka lapangan pekerjaan yang telah tertulis dalam Al-quran surah Al-kahf ayat ke 95 tentang manusia harus saling tolong menolong, dan inipun hasilnya dengan adanya kerajinan batik ini banyak membantu masyarakat di kelurahan Menteng. Menambah kekayaan intelektual yang telah di bahas dalam surah al-hadid ayat ke 7 yang membahas tentang segala sesuatu yang berbentuk harta yang dikuasainya, dalam kerajinan batik ini telah menambah kekayaan intelektual kepada pemilik usaha yang bersifat tidak terbatas.]]>
<![CDATA[Analysis of Implementation of Electronic-based Parking Retributions (E-Parking) to Medan City Regional Revenue ]]>
<![CDATA[Sulystio, Kelvin]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i2.19626
<![CDATA[Parking fees are one of the regional sources of income from the regional tax. The purpose of this study is to analyze the regional revenue generated from the regional tax, known as Electronic Parking Fee or E-Parkir. The methodology in this study uses qualitative descriptive methods in the form of written and tabular data. The data source for this study comes from interviews with transport departments and users of e-parking systems. The results of this research show that the implementation of e-parking or e-parking will use digital payment systems such as e-payment cards and QRIS implemented at several road points in Medan city. The conclusion of the implementation of e-parking in Medan city is that the data proves that the implementation of e-parking can increase the local revenue. The implementation of e-parking in Medan City has no obstacle in terms of revenue because the city government and third parties have a benefit distribution mechanism, so in terms of local revenue, Medan City will increase, although this cannot be denied. There are obstacles on the ground, e-parking users and e-parking attendants are still dealing with cash transactions.]]>
<![CDATA[Penggunaan Aplikasi Sekuritas Online Pada Generasi Z ]]>
<![CDATA[Harahap, Muhammad Ikhsan]]>;
<![CDATA[Hasrimy, Nabila Felicia]]>;
<![CDATA[Ubay, Fadhila Audi]]>;
<![CDATA[Nawrah, Hilwatun]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i1.15753
<![CDATA[Perkembangan aplikasi investasi belakangan ini mendorong untuk generasi milenial dan generasi z untuk memulai berinvestasi. Banyaknya berbagai teknologi informasi yang mudah dijangkau untuk mengenali investasi menjadi beberapa faktor lainnya yang memunculkan minat mereka dalam berinvestasi. Penelitian ini dilakukan dengan mengelompokkan responden dari generasi z. Dalam penelitian ini menggunakan metode kuantitatif dengan data yang digunakan adalah data primer yang bersumber dari hasil kuesioner yang telah dibagikan ke 100 responden dengan google form. Tujuan penelitian ini untuk mengetahui pengaruh social influence dan behavior intention terhadap penggunaan aplikasi Securitas online pada generasi z. Hasil penelitian menyatakan bahwa social influence dan behaviour intention memiliki pengaruh terhadap use behavior.]]>
<![CDATA[OPTIMALISASI KEAMANAN LAYANAN FINTECH MELALUI ARTIFICIAL INTELLIGENCE (AI) ]]>
<![CDATA[Badawi, Afif]]>;
<![CDATA[Mardiah Gea, Ulfa]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i2.20296
<![CDATA[Industri fintech, mengadirkan Artificial Intelligence (AI) sebagai alat yang sangat berguna untuk meningkatkan keamanan layanan keuangan online. Fintech, sebuah industri yang berkembang dengan cepat, menggunakan (AI) untuk menurunkan risiko dan meningkatkan efisiensi dalam pembayaran digital, pinjaman peer-to-peer, investasi, dan layanan asuransi. Penelitian ini menyelidiki bagaimana AI dapat meningkatkan keamanan fintech melalui analisis prediktif, otentikasi pengguna yang lebih baik, deteksi penipuan secara real-time, dan manajemen data yang efektif. Perlunya peningkatan investasi infrastruktur dan pembuatan kebijakan yang mendukung disoroti oleh masalah-masalah seperti rendahnya kualitas sumber daya manusia dan kesulitan regulasi yang tidak terstandarisasi. Pendekatan menggunakan literatur dan penelitian terbaru, penelitian ini menyimpulkan bahwa pengembangan AI dalam fintech harus dilakukan dengan memperhatikan konteks lokal dan mengintegrasikan nilai-nilai etika serta hukum yang relevan. Langkah-langkah ini tidak hanya akan memperkuat keamanan layanan fintech, tetapi juga membangun kepercayaan publik dan mendukung pertumbuhan sektor secara berkelanjutan di Indonesia]]>
<![CDATA[THE ROLE OF BLOCKCHAIN IN ZAKAT MANAGEMENT ]]>
<![CDATA[Yuannisa, Rizka Adlia]]>;
<![CDATA[Nasution, Yenni Samri Juliati]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i1.17403
<![CDATA[The global financial system continues to experience rapid development along with advances in information technology. The development of information technology can create opportunities and even challenges at the same timeBlockchain in the field of Islamic economics, adaptation to digital systems is also a major concern, however the Islamic economic system must be able to adapt to increasingly rapid technology. This research uses qualitative methods with library research. The results of this research: The application of Sharia smart contracts in blockchain has the potential to provide various benefits, such as facilitating fair and transparent transactions, minimizing the risk of violating sharia principles, and increasing public trust in carrying out digital transactions. Having a blockchain system in managing zakat is very important, because in the blockchain zakat system there is already some data from mustahik and programs from zakat institutions that have been provided and verified by the zakat institution itself. Then in this blockchain zakat system, the muzakki process who will pay zakat can distribute their zakat directly through programs or mustahik whose data is already in the system. Furthermore, the transaction process will be verified by a verifier who has been determined by the zakat institution regarding the truth of the transaction carried out by the mustahik.Keyword: Blockchain, Digital Economy, Islamic Economy, Zakat]]>
<![CDATA[MEASUREMENT OF THE LEVEL OF PROFIT AND THE FACTORS AFFECTING IT TO DONATAWA MSMEs ]]>
<![CDATA[Faraiddin, Nurfadillah Najwa]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i1.15245
<![CDATA[Business is a productive activity carried out by companies or people in the economic sector with the aim of gaining profit or profit. One of the businesses that we often hear about is UMKM, UMKM is a micro, small or medium business carried out by companies or individuals who stand alone. One of the MSMEs that we encountered was the Donatawa UMKM. This MSME focuses on the field of bakery sales. We chose this Donatawa store as our research material with the aim of analyzing the level of profit they earned during early 2023, and what factors influenced it. The method that we used in this research is a qualitative method that we did by interviewing Ms. Nisa as the owner of the Donatawa shop, which we carried out on May 19, 2023. And the result is that the profit every month at the beginning of 2023 is January, February, March, and In April, the Donatawa shop experienced a decrease and increase every month, this was due to an event that month. And the average profit they get during the beginning of 2023 is 24.3 million.]]>
<![CDATA[Application of Environmental, Social, and Governance (ESG) Method in Financial Management ]]>
<![CDATA[Fadli, Zahri]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i2.20308
<![CDATA[This study investigates how the Environmental, Social, and Governance (ESG) approach can be used in financial management. Investors can avoid companies that have regulatory, reputational and social risks by considering environmental, social and governance considerations. Empirical evidence shows that companies with strong ESG policies typically demonstrate efficacy, ingenuity, and better brand image—all of which contribute to improved financial results and investor appeal. In this research, descriptive analysis is combined with literature study methodology. Transparent ESG reporting enables companies to increase capital availability, meet changing regulatory requirements, foster investor confidence, and lower reputational risk. To achieve this, effective ESG reporting must be implemented through integration with annual reports, acceptance of reporting standards, stakeholder engagement and independent verification.]]>
<![CDATA[Peran Lembaga Penjamin Simpanan dalam Memberikan Perlindungan Nasabah Pada PT. Pembiayaan Bank Syariah Puduarta Insani ]]>
<![CDATA[Amini, Aisyah]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 1 (2024): Jan 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i1.16512
<![CDATA[This research was conducted to find out about the understanding and knowledge of customers regarding the function of the Deposit Insurance Corporation (LPS) and the form of protection carried out by LPS in handling customer deposits made at PT. Puduarta Insani Islamic People's Financing Bank. The method used in this research is a qualitative method with a descriptive approach, the source of data in this study comes from primary data obtained from interviews with employees and customers of PT BPRS Puduarta Insani. The results of this study are after conducting interviews, customers do not know and understand exactly the function of the Deposit Insurance Corporation and until now customers feel that LPS is not so necessary because their deposit funds are safe and for efforts made by LPS in providing customer protection is to provide guarantees to depositors. With the existence of LPS, if there is a bank that is experiencing business difficulties and then its business is revoked and liquidated, the position of the customer will still be guaranteed.Keyword: Deposit Insurance Corporation, Protection, Customers, and Knowledge]]>
<![CDATA[ETIKA KONSUMSI DALAM EKONOMI ISLAM ]]>
<![CDATA[Muhammad Raihan, Muhammad Raihan]]>
<![CDATA[ Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/almuhtarifin.v3i2.15114
<![CDATA[Studi Islam tentang konsumsi sangat penting jika seseorang ingin menahan diri dengan harta benda dan pengeluaran. Sekalipun suatu negara memiliki banyak uang, kesejahteraan tidak akan berhasil jika tidak digunakan dengan bijak dan keuntungannya tidak dapat diukur. Pendekatan terbaik untuk menggunakan kekayaan seseorang untuk kemajuan diri sendiri, komunitas seseorang, dan orang-orang secara keseluruhan adalah dengan mengarahkan preferensi seseorang terhadap pilihan-pilihan yang mengandung maslahah (baik dan bermanfaat). Dorongan untuk memenuhi kebutuhan dasar seseorang adalah bawaan dari kondisi manusia. Bahkan sebagai bayi, manusia selalu menemukan cara untuk mengomunikasikan keinginannya untuk memenuhi kebutuhannya, seperti jeritan bayi minta susu saat lapar. Saat kita bertambah tua dan lebih mampu, keinginan dan kebutuhan kita mencapai puncaknya saat kita mencapai pubertas dan secara bertahap menurun hingga kematian.]]>
