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INDONESIA
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : 10.24952/masharif.v12i1.10884
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
FOCUS This journal focused on Islamic Economic and contemporary developments through the publication of articles by research. SCOPE Al-Masharif specializes in Islamic Economic studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. The Al-Masharif invites manuscripts in the areas of: Sharia Economic Islamic Banking Islamic Microfinance, Zakah, and Waqf Management of Islamic Banking Islamic Financing Islamic Accounting Islamic Finance Industry The Al-Masharif accepts articles in any related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, students, practitioners, and others interested in Islamic Economic research. The primary criterion for publication in Al-Masharif is the significance of the contribution an article makes to the literature and practice in Islamic Economic area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 121 Documents
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STRATEGI PENGEMBANGAN PROGRAM STUDI AKUNTANSI SYARIAH DALAM MENINGKATKAN AKREDITASI Muhammad Syahbudi; Muhammad Arif
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 7, No 1 (2019)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v7i1.1619

Abstract

AbstrakThe purpose of this paper were to describe the profile of prodi sharia accounting, to analyze the strength, weakness, opportunies an threat by prodi sharia in developing study programs This paper wiil use descriptive research method. Data collected through observation, interview and documentation. Source data used is primary data, observation data from in depth interview ang focus group discussion(FGD) and secondary data.To analyze the development strategy courses sharia accounting faculty of economics and bussines islam State Islamic University od North Sumatera use methods SWOT sharpened with space analysis matrix approach. SWOT anaysis result indicate that teh course in quadrant aggresive because it had the opportunity and strength so that can take adventage of opportunities ang strength to the fullest. AbstrakTujuan dari penelitian ini adalah untuk menggambarkan profil akuntansi prodi syariah, untuk menganalisis kekuatan, kelemahan, peluang ancaman oleh prodi syariah dalam mengembangkan program studi. Penelitian ini menggunakan metode penelitian deskriptif. Data dikumpulkan melalui observasi, wawancara dan dokumentasi. Sumber data yang digunakan adalah data primer, data observasi dari wawancara mendalam dan diskusi kelompok terarah (FGD) dan data sekunder. Untuk menganalisis strategi pengembangan mata kuliah akuntansi syariah fakultas ekonomi dan bisnis islam Universitas Islam Negeri di Sumatera Utara menggunakan metode SWOT yang diasah dengan ruang pendekatan analisis matriks. Hasil analisis SWOT menunjukkan bahwa jalur dalam kuadran agresif memiliki peluang dan kekuatan sehingga dapat mengambil peluang dengan kekuatan penuh.
Peran Pemerintah Daerah dalam Mengawasi Takaran dan Timbangan dari Perspektif Ekonomi Syariah Tezi Asmadia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 8, No 2 (2020)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v8i2.3214

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana peran pemerintah kota Padang Panjang dalam mengawasi takaran dan timbangan di pasar Padang Panjang. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi, dan kuesioner. Analisis data yang  digunakan adalah metode deskriptif kualitatif. Dengan cara mengumpulkan data berupa dokumen, arsip dan hasil  wawancara. Hasil penelitian ini adalah: (1) pengawasan terhadap takaran dan timbangan di Kota Padang Panjang hanya merambah dari segi keabsahan dan kebenaran alat-alat ukur, takar dan timbangan yang dipakai para pedagang, tidak merambah pada perilaku dan cara pedagang mempergunakan alat alat tersebut, (2) dalam hal pengawasan, dilakukan oleh tenaga UPTD provinsi yang juga melakukan pembinaan dan peneraan. Hal ini disebabkan oleh sumber daya manusia yang kurang memadai , dan (3) pedagang pasar Padang Panjang cukup paham dalam menggunakan takaran dan timbangan yang benar sesuai dengan ekonomi Islam.   Abstract This study aims to determine how the rolr of the Padang Panjang city government in overseeing the measurements and scales in the Padang Panjang Market. This research uses descriptive qualitative and quantitative approaches. Data collection techniques using observation, interviews, documentation, and questionnaires. Data analysis in this study used descriptive qualitative and quantitative methods. By collecting data in the form of documents, archives, interviews and questionnaires. The results of this study are: (1) monitoring of measurements and scales in the city of Padang Panjang only penetrates in terms of the validity and correctness of measuring instruments, measurements and scales used by traders, not encroaching on the behavior and ways of traders using these tools, (2) in terms of supervision, it still uses provincial UPTD staff which basivally also conducts guidance and illumination. In this case, human resources is indeed an issue, and (3) Padang Panjang market traders are well-versed in using the correct measurements and scales in accordance with Islamic economics.
The Impact of Family’s Economic on Divorce Muhammad Firdaus; Zulham Wahyudani; Agustina Agustina
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5774

Abstract

Divorce is the breaking of the marriage bond for certain reasons. Economy is on of the reasons husband and wife can demand divorce at the syari’yyah court or the religious court. In the period 2015-2019, the Syari’yyah Langsa Court decided many divorce cases for various reasons, including the economic reason. The purpose of this study was to determine the economic impact of families on divorce in 2015-2019 and to determine the causes that dominated divorce in 2015-2019 at the Syar’iyyah Langsa Court. Researchers conducted research by processing data taken from the Syar’iyyah Langsa Court. The results obtained from this study are base on cases that have been decided by the Syar’iyyah langsa Court in 2015-2019, that the economy has an impact on divorce but the impact is not massive so that the economy does not really affect divorce. The most dominating cause of divorce, which reached 72.8% of the total cases that occurred in 2015-2019 was due to continuous disputes and arguments. Meanwhile, divorces due to economic causes accounted for 9.76% of the total cases that occurred in 2015-2019.
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. 
ANALISIS VECTOR AUTOREGRESSION (VAR) ANTARA PENGELUARAN PEMERINTAH DAN PERTUMBUHAN EKONOMI DI SUMATERA UTARA TAHUN 1993-2013 Nurul Izzah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 2 (2015)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v3i2.843

Abstract

The government expenditure is the instrument used by the government toincrease regional economy. The objective of the research was to analyze thereciprocal correlation of government expenditure with the economy of NorthSumatera. The research was quantitative analytic with secondary data with thetime series obtained from BPS (Central Bureau of Statistics) of North Sumatera.The data were analyzed by using Vector Autoregression (VAR) analysis withImpulse Response Function (IRF) and Forecast Error Variance Decomposition(FEVD). The result of the research, using lag 1, showed that there was thecontribution of each variable to the variables themselves and to other variables.The variable which had the most effective influence on the economic growth wasgovernment expenditure. The variable economic growth had the most effectiveinfluence on government expenditure on long term.
ANALISIS PENGARUH TINGKAT LIKUIDITAS TERHADAP PROFITABILITAS PADA PT MEDIA NUSANTARA CITRA Tbk PERIODE 2009-2017 Ikhwanuddin Harahap; Ahmad Iqbal Tanjung; Ica Yan Sari Siregar
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 5, No 1 (2017)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v5i1.1408

Abstract

Latar belakang masalah dalam penelitian ini adalah naik turunnya antara tingkat likuiditas terhadap profitabilitas yang menunjukkan bahwa tidak setiap kejadian sesuai dengan teori yang ada. Rumusan masalah dalam penelitian ini adalah “Apakah TerdapatPengaruh Tingkat LikuiditasTerhadapProfitabilitasPada PT Media Nusantara Citra Tbk periode 2009-2017. Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat likuiditas terhadap profitabilitas pada PT Media Nusantara Citra Tbk periode 2009-2017.Pembahasan penelitian ini berkaitan dengan bidang ilmu akuntansi dengan topik pembahasan adalah analisis pengaruh tingkat likuiditas terhadap profitabilitas pada laporan keuangan PT Media Nusantara Citra Tbk periode 2009-2017. Sehubungan dengan itu, pendekatan yang dilakukan adalah teori-teori yang berkaitan dengan rasio likuiditas dan rasio profitabilitas sebagai aspek-aspek atau bagian-bagian tertentu dari keilmuan tersebut.Jenis penelitian ini adalah penelitian kuantitatif analisis deskriptif, sumber data adalah data sekunder dengan bentuk laporan keuangan dari PT Media Nusantara Citra Tbk, sampel yang digunakan berjumlah 35 data sampel. Teknik pengumpulan data adalah laporan keuangan publikasi triwulan yang dipublikasikan PT Media Nusantara Citra Tbk periode 2009-2017. Data diperoleh melalui situs resmi Bursa Efek Indonesia (BEI), yaitu www.idx.co.id. Kemudian diolah dengan bantuan SPSS Versi  23. Teknik analisis data dengan metode regresi sederhana, analisis statistik deskriptif, uji normalitas dan uji t.Hasil penelitian ini menunjukkan secara parsial (uji-t) tingkat likuiditas tidak terdapat pengaruh secara signifikan terhadap profitabilitas yang dibuktikan dengan nilai thitung (0,735 2,034) ttabeldan nilai signifikansi 0,467(0,467 0,05) maka H0 diterimadan Ha ditolak. Nilai R2 sebesar 0,016 artinya persentase sumbangan pengaruh varibel X (tingkat likuiditas) terhadap variabel Y (profitabilitas) sebesar 1,6 persen, sedangkan 98,4 persen dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Analisis Produksi Sawit Di Sumatera Barat Nurhalimah Nurhalimah; Aliman Syahuri Zein
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 7, No 2 (2019)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v7i2.2193

Abstract

Abstrak Kelapa sawit merupakan salah satu komoditas perkebunan yang perkembangannya cukup pesat dibandingkan dengan komoditas lain terutama terjadi di Sumatera dan Kalimantan. Untuk seluruh Indonesia, pada tahun 1986 luas pertanaman kelapa sawit hanya sekitar 593.800 ha, semenjak tahun 2001 sampai 2006 perkembangan luas tanaman kelapa sawit cukup pesat. Kelapa sawit juga sebagai salah satu komoditas yang memiliki peran penting sebagai penghasil devisa negara terbesar perlu diberikan perhatian untuk menunjang keberlangsungan produksinya. Indonesia kaya akan suatu bidang pertanian dan perkebunan sehingga sampai saat ini berkembang pesatnya kelapa sawit dibanding komoditas lainnya. Jenis penelian ini adalah jenis penelitian kuantitatif dengan menggunakan data panel dan menggunakan eviews 9. Data yang digunakan adalah data sekunder. Hasil penelitian menunjukkan bahwa tenaga kerja tidak berpengaruh terhadap produksi kelapa sawit, sedangkan luas lahan berpengaruh positif terhadap produksi kelapa sawit. Secara simultan (uji F) diperoleh bahwa tenaga kerja dan luas lahan secara bersama-sama (simultan) berpengaruh terhadap produksi. Abstract Palm oil is one of the plantation commodities whose development is quite rapid compared to other commodities, especially in Sumatra and Kalimantan. For all of Indonesia, in 1986 the area of oil palm plantations was only around 593,800 ha, from 2001 to 2006 the development of oil palm plantations was quite rapid. Palm oil is also one of the commodities that has an important role as the country's largest foreign exchange earner, and attention must be given to supporting the sustainability of its production. Indonesia is rich in agriculture and plantations so that oil palm is growing rapidly so far compared to other commodities. This type of research is a type of quantitative research using panel data and using eviews 9. The data used are secondary data. The results showed that labor did not influence palm oil production, while land area had a positive effect on palm oil production. Simultaneously (F test) obtained that labor and land area together (simultaneously) affect production.
Prediction of Bankruptcy in Islamic Banking in Indonesia: Modified Altman Z-Score Method Approach Surepno Surepno; Er Melinda Swissa
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 2 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i2.4759

Abstract

Abstract Islamic banking as an entity requires an annual financial performance evaluation to ensure the health and sustainability of the company. This study aims to assess the level of soundness and bankruptcy prediction of Islamic banking using the modified Altman Z-Score analysis method. This study uses a quantitative approach. The sample used is 12 Islamic Commercial Banks in Indonesia. The data used to measure the health and bankruptcy of banks is the financial statements of Islamic commercial banks for the 2017-2019 period. The results show that the health level of 11 Islamic commercial banks is in a safe area position or it can be said that the company is in a healthy condition (not bankrupt) during the 2017-2019 period and 1 Islamic commercial bank, namely Panin Dubai Syariah Bank, is in a cautious position (gray area). ). This is because the 11 Islamic commercial banks have a Z-Score 2.6 and 1 Islamic bank has a Z-Score 1.10 Z2.6. 
ANALISIS TRANSMISI KEBIJAKAN MONETER SYARIAH DALAM RANGKA ITFDENGAN METODE VAR Aliman Syahuri Zein
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 4, No 1 (2016)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v4i1.534

Abstract

Based on the results of the study concluded that the stationary test result data by using the ADF was found that the variable INF and LnBMBB stationary without differentiation. Meanwhile, TBHP stationary with differentiation.While based on the optimum lag test criteria SC found that the optimal lag length is at lag 2. Granger causality test found a one-way relationship of LnBMBB to INF, TBHP to INF, and TBHP to LnBMBB. These findings suggest that changes in the past BMBB have an influence on the level of inflation at the present time, TBHP change the past affects the present rate of inflation. TBHP change the past affects the present rate of inflation. For cointegration test, it was found that the variable contains cointegration studies, so that the method used for the study is the method VECM.Based on the VECM estimation, the long-term effect on INF BMBB significant, whereas no significant effect on INF to TBHP. Meanwhile, for the short term, the only significant variable TBHP to BMBB.IRF test results concluded that the turmoil/response of inflation to BMBB positive impact and volatile and stable from period 13. While INF against d(TBHP) negative and volatile, stable from period 15.The LnBMBB response to d(TBHP), or otherwise negatively. Referring to the VD, concluded that the inflation rate is influenced most by himself in the first period by 100 %, then by LnBMBB at 1:16 % in the period to 6, and the last is influenced by d ( TBHP ) is very small, in the period to 2 only for 0:47 %.
PENGUASAAN MANAJEMEN SUMBER DAYA INSANI SEBAGAI PENGELOLAAN MODAL KERJA AKUNTANSI ISLAM Rahmad Annam
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v3i1.1058

Abstract

Abstract This study aimed determine whether there is competency human resource managementcontrolas the working capital accounting islamic theUniversity Students programe study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. The population of University studentsprograme study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. Furthermore to capture the necessary data done with test, in order to obtain data on both variables. Then the research data is processed in two stages: a descriptive analysis t ride an erie and inerential statistial rmula r by earsn rdut ment. ntent ariables in the ategry enugh. hile ariables in the ategry enugh. Based on calculations derived rtest of 0,282. When compared the value obtained rtabel 0f 0,220. It is known that rhitung greater than rtabel (0,2820,220). This means that there is a significant effect between competency of the human resource managementcontrolas working capital theUniversity students programe study ekonomy syariah semester 1 Level 2014/2015 at the Institut Agama Islam Negeri (IAIN) Padangsidimpuan. Keywords: The human resource managementcontrol, working capital Accounting Islam

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