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INDONESIA
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077119     EISSN : 25276646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam, a journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to Business, Economics, and Management. Research articles dealing with Islamic economics, Islamic banking, Islamic finance, etc. are particularly welcome. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 245 Documents
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POLA PEMBINAAN KADER KOMUNITAS SAHABAT MUDA DALAM MENCETAK YOUNG SOCIAL LEADER BERBASIS SOCIAL ENTREPRENEURSHIP Muhammad Thohir; Widatul Luthfiyah; Frisca Rachmadani
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Amil Zakat Institute as a da'wah institution has a very important role in empowering the Islamic community, including young people. The perception of young people, especially college students, as agents of change seems to have been eroded by the fact that unemployment of undergraduate graduates has increased. This problem, of course, begins with a lack of understanding by young people about real-life turmoil, resulting in them not trying to train skills or learn competencies that will be useful for life after becoming graduates. This study aims to describe the pattern of guidance based on Social Entrepreneurship carried out by the Sahabat Muda Community LagzisPeduli Foundation in overcoming the problem of youth unemployment in three ways; look at the program, strategy, and implications. The method used is descriptive qualitative, with data collection techniques using interviews, observation, and documentation. The results obtained by SahabatMuda have succeeded in producing Young Social Leaders when the cadres have completed training. Social Entrepreneurship basis with three indicators carried by Sahabat Muda Community have proven to be successful in producing Young Social Leaders.
IMPLEMENTASI IDZ (INDEKS DESA ZAKAT) PADA MASYARAKAT DESA SELAT BESAR KECAMATAN BILAH HILIR KABUPATEN LABUHAN BATU I Imsar; K Kamilah; Sinta Pitriyanti
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The study, entitled Implementation of Zakat Village Index in Selat Besar Village Communities, Bilah Hilir District, Labuhan Batu Regency. This study aims to answer questions about the feasibility of Selat Besar Village, Bilah Hilir District, Labuhan Batu District in receiving zakat funds by BAZNAS. This research uses mixed methods, which is a combination of qualitative and quantitative methods. The analytical tool used is the Zakat Village Index or IDZ with the calculation of the multi-stage weighted index method. This study aims to analyze the Selat Besar village and measure whether it is prioritized to be assisted by zakat funds or not. The results showed that Selat Besar village was categorized as Good with a value of 0.54 and was interpreted to be included in the Fairly Good category, which means that the Village of Selat Besar could be considered to be assisted by BAZNAS with zakat funds.
PENGARUH ETIKA KERJA ISLAMI DAN KEPRIBADIAN TERHADAP KREATIVITAS KARYAWAN Putri Rahayu Wulan Sari; Keumala Hayati; Rr. Erlina
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine the effect of Islamic work ethics and personality on creativity. Personality is seen from five factors: extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience. Data collection was carried out using a questionnaire with a total sample of 103 Syari'ah Bank employees in Bandar Lampung. The results showed that Islamic work ethics influenced the creativity of Islamic banking employees. The results also found that of the five personalities (extraversion, agreeableness, conscientiousness, neuroticism, openness to experience), only agreeableness and openness to experience affected employee creativity.
ANALISIS MEKANISME AUDIT PEMBIAYAAN PADA BANK SYARIAH Muhammad Lathief Ilhamy Nasution
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The development of Sharia Bank depends on the role of its customers which regularly rises in terms of its number whether it shows less significance. Sharia Bank runs its business under the principle of sharia making it should be relevant and stick to the sharia itself. The operation is closely monitored by The Board of Sharia Monitoring (DPS) tasked to monitor and suggest to the management in ensuring that the bank operates under strict sharia rule so as to convince the customers that they are also stick to it. By the end of each year, DPS releases its internal report along with external auditor report. These reports are useful for financial report users who are stick to the religious values as a guarantee and convincing them that all financial transaction of the bank has operated under the sharia law. The examination is conducted by an external auditor who are qualified in managing accounting. This may rise a question whether it is relevant that “conventional” auditor examined and generating examination report for an Islamic organization (including for Sharia Bank) despite its professionalism and competence. 
ANALISIS DETERMINAN YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA Putri Dwiawani; Heri Sudarsono
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to analyze the determinants of murabahah financing as seen from microeconomic factors such as Third Party Funds, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return On Assets (ROA), Financing to Deposit Ratio (FDR), and BOPO as well as from macroeconomic factors such as BI rate and Inflation that are seen as having an effect in the short and long term. Analysis in this study uses secondary time series data taken from monthly data of OJK and BPS, namely from January 2015 to July 2020. Observation used as many as 67 observations and analysis methods used is Auto-Regressive Distributed Lag (ARDL) with Eviews 9 application. The results obtained from this study are in the short term variables that do not affect Murabahah Financing in Sharia Commercial Banks including CAR, ROA, NPF, BOPO, and Inflation. Meanwhile, Third Party Funds and FDR have a positive relationship and have a significant influence on Murabahah Financing. Then, the BI Rate affects Murabahah Financing but the relationship is negative. In the long term, the variable that has a positive and significant influence on Murabahah Financing is CAR. On the other hand, the NPF and BI Rate have a negative and significant effect on Murabahah Financing. While the rest, DPK, ROA, FDR, BOPO, and Inflation had no effect Murabahah Financing in Sharia Commercial Banks significantly in the long term.
ARGUMEN KEPEMILIKAN LUBUK LARANGAN DALAM PERSPEKTIF FIKIH MUAMALAH Juliana Nasution; M Marliyah; Muhammad Idris Nst
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 1 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Fish in the river are mubahah goods that do not belong to anyone so that everyone can have them perfectly (milk at-tamm) by hunting them (ishthiyad). However, in  the lubuk larangan case, local villagers forbade people from anywhere to hunt fish at that location, with any fishing gear, for a certain period. They also release fish seeds there and then ask for some payment when harvesting the forbidden river for those who want to hunt fish. This article aims to describe the problems in the lubuk larangan case related to the practice of muamalah jurisprudence using qualitative methods with a fiqh-empirical approach. The results invite us to discuss how the fiqh of muamalah reviews the prohibition on hunting fish in the lubuk larangan area, the release of fish seeds in the prohibition area and their ownership status, and the transaction costs of fish hunting in the lubuk larangan area.
STRATEGI PEMASARAN WARUNG KOPI DI KOTA MEDAN DENGAN GAME THEORY Imsar Imsar; Marliyah Marliyah; Faisal Hamdani Harahap
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Existence of coffee shops now  in the Medan city has greatly increased. Of course this triggers competition between coffee shops, so that every coffee shop owner must think about their efforts to face their competitors. Then an optimal marketing strategy is needed. To determine the optimal marketing strategy, game theory is used using the 7P marketing mix strategy, namely Product, Price, Place, Promotion, People, Process and Physical Evidence. The coffee shops that are the object of this study are the DWS Coffee Shop and the Khup Kupi Coffee Shop. In assessing the marketing strategies used by each coffee shop, the researcher distributed a questionnaire to a number of coffee shop customers, therefore the researcher used Probability Sampling. The analysis technique used is descriptive test, validity test, reliability test and game theory which are processed using POM QM 5.0. From the results of the research that has been tested, it was found that the DWS Coffee Shop won the Price, Process, and Physical Evidance strategy, while the Khup Kupi coffee shop won the Product, Place, Promotion and People strategy. In this study, the results showed that both coffee shops have a saddle point of 788, which means that the two coffee shops have tight competition. And in this study also according to the results of the test results of the DWS Coffee Shop and Khup Kupi Coffee Shop simultaneously using Physical Evidance with points of 1 indicated.
ANALISIS STRATEGI PERTUMBUHAN PEMBIAYAAN BANK SYARIAH DARI BANK KONVENSIONAL MELALUI TAKE OVER Atika Atika; Imsar Imsar; Marliyah Marliyah
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Strategy Sales Growth Financing Bank Syariah melalui Take Over dari Bank Konventional Berdasarkan Prinsip Syariah. Penelitian ini untuk menjelaskan bagaimana cara perbankan syariah dapat berkembang lebih baik lagi dengan melakukan pembiayaan secara take over (pengalihan hutang) atau hiwalah sesuai dengan alternatif yang ditawarkan oleh fatwa DSN MUI Nomor : 31/DSN-MUI/VI/2002 tentang pengalihan piutang. Penelitian ini menggunaan pendekatan kualitatif dengan metode studi kepustakaan (library research) dimana data-data diperoleh dari buku, jurnal, maupun catatan penelitian terdahulu. Hasil penelitian menunjukkan bahwa fatwa DSN-MUI Nomor : 31/DSN-MUI/VI/2002 memberikan 4 alternatif dalam melakukan take over. 4 alternatif tersebut merupakan rangkaian akad qard, ijarah, murabahah, syirkah al milk dan ijarah muntahiyah bit at tamlik.
IMPELEMENTASI SAK 45 – LAPORAN KEUANGAN NIRLABA PADA MASJID MUHAMMADIYAH KOTA MEDAN Riva Ubar Harahap; Januri J; Surya Sanjaya
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Penelitian ini bertujuan untuk melakukan kajian guna memberikan informasi tentang penerapan akuntansi mesjid di lingkungan mesjid Muhammadiyah di Kota Medan. Selanjutnya akan menyusun rekomendasi aksi kunci/tindakan untuk menyusun laporan keuangan masjid yang sesuai dengan Standar Akuntansi Keuangan (SAK) No. 45. Menurut SAK No. 45 laporan keuangan untuk masjid terdiri dari laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Pada umumnya pengurus atau penanggungjawab yang menerima amanat dari masyarakat di sekitar lingkungan masjid, terkait dengan konsep akuntabilitas. Akuntansi sebagai sarana pertanggungjawaban akuntabilitas merupakan bagian yang integral dengan laporan keuangan masjid, sehingga suatu laporan keuangan perlu disajikan oleh masjid sesuai SAK No. 45. Dari hasil pengamatan bahwa umumnya Masjid Muhammadiyah masih menggunakan pendekatan akuntansi berbasis kas. dan belum menerapkan PSAK 45 karena sumberdaya manusia belum mampu menerapkan akuntansi berbasis akrual.
THE PATTERN OF COACHING CADRES OF SAHABAT MUDA COMMUNITY IN PRODUCING YOUNG SOCIAL LEADER BASED ON SOCIAL ENTREPRENEURSHIP Muhammad Thohir; Widatul Luthfiyah; Frisca Rachmadani
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Amil Zakat Institute as a da'wah institution has a very important role in empowering the Islamic community, including young people. The perception of young people, especially college students, as agents of change seems to have been eroded by the fact that unemployment of undergraduate graduates has increased. This problem, of course, begins with a lack of understanding by young people about real-life turmoil, resulting in them not trying to train skills or learn competencies that will be useful for life after becoming graduates. This study aims to describe the pattern of guidance based on Social Entrepreneurship carried out by the Sahabat Muda Community LagzisPeduli Foundation in overcoming the problem of youth unemployment in three ways; look at the program, strategy, and implications. The method used is descriptive qualitative, with data collection techniques using interviews, observation, and documentation. The results obtained by SahabatMuda have succeeded in producing Young Social Leaders when the cadres have completed training. Social Entrepreneurship basis with three indicators carried by Sahabat Muda Community have proven to be successful in producing Young Social Leaders

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