bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh BOPO, NPF, FDR Terhadap Profitabilitas Bank Muamalat Indonesia Tahun 2013 – 2022
Authors: Widjiantoro Surya Tegar
Published: March 2024

This research is using secondary data quantitative methods obtained from various trusted sites such as OJK, BPS, Muamalat etc. This study uses data from 2013 to 2022. This study uses multiple regression analysis method with 3 (three) variables X and 1 (one) variable Y. This study seeks the influence contained in each research variable. The results of this study are the BOPO variable has a significant negative effect on the ROA variable, this can be proven by t count > t table (11.935 > 1.860) and Sig value < α (0.000 < 0.05) and the NPF, FDR variables do not have a significant effect on ROA. This can be proven by each calculation t count < t table (0.603 < 1.860) and Sig value > α (0.573 > 0.05) for NPF and t count < t table (0.558 < 1.860) and Sig value > α (0.601 > 0.05) for FDR.
Gerakan Filantropi Islam Berbasis Media Sosial dan Implikasinya Terhadap Pemberdayaan Masyarakat di Indonesia
Authors: Makhrus M , Saepudin Encep
Published: March 2024

This article examines the social media-based Islamic philanthropy movement in managing donations in Indonesia. This type of research is a field research through a qualitative-descriptive approach with the research objects being Sedekah Rombongan, Sedekah Bergerak, Laskar Sedekah, Sedekah Kreatif Edukatif, and Kitabisa.com. Data collection techniques were carried out by interview, observation, and documentation. The results of this study indicate that social media-based Islamic philanthropic institutions/ communities creatively optimize websites and social media to collect donations in the form of health, social, and educational service programs. The distribution of donations is mostly for charity activities due to the priority scale for the needs of the poor, then followed up with empowerment programs in the form of providing working capital, training, and business assistance. This Islamic philanthropic movement is able to provide additional understanding, change in behavior, and change attitudes toward the poor to be more productive and empowered. To measure the success of the program, namely by providing two indicators, first, donors donate through the provision of funds, and goods, and are actively involved in program implementation. Second, responding to likes, comments, and shares regarding information shared on social media.
Analisis Implementasi Manajemen Zakat Infaq dan Sedekah Dalam Rangka Meningkatkan Akuntanbilitas dan Kompetensi Pengelolaan Zakat Di LAZISMU Wilayah Bengkulu
Authors: Obastika Jessy , Khalil Jafril
Published: March 2024

LAZISMU is an institution entrusted with managing Zakat, Infaq, Alms, and humanitarian funds. In its management, LAZISMU Bengkulu Region is managed by an appointed amil without unique criteria. This study aims to analyze the implementation of operational management and the accountability and competence of the LAZISMU Supervisory Board and Management Board in the Bengkulu Region. The research is expected to correct the weaknesses in the management of the LAZISMU Bengkulu Region. This research is a qualitative descriptive study with data analysis using NVIVO 12 PLUS. Based on field findings, it is known that the leadership of LAZISMU Bengkulu has leadership characteristics in the style of Rasulullah, namely Amanah (trustworthiness), as indicated by the accountability of financial reports with internal and external audits, as evidenced by the results of an external audit of financial reports for 2021 with the WTP (Unqualified) predicate. Tabligh (convey) that LAZISMU distribution is in accordance with asnaf, although not so much has been given and received. Fatannah (intelligent) that leaders at LAZISMU are qualified according to their functions and abilities in management even though they are not in accordance with their educational background.
Peran Wakaf Sumur Dalam Meningkatkan Kesejahteraan Masyarakat Pamekasan (Studi Kasus Program Yayasan Cahaya Ummat)
Authors: Nawwaf Nawwaf , Saifulloh Kholid
Published: March 2024

This study aims to determine the role of wells waqf in improving people's welfare in a program developed by the Cahaya Ummat Foundation. The type of research used is qualitative research. The data collection techniques were interviews, documentation, and observation at the Cahaya Ummat Foundation. The results of this study indicate that the community has been assisted by the Air Madura alms program developed by the Cahaya Ummat Foundation; the construction of waqf wells which was carried out at 60 locations, resulted in convenience for the community to meet their needs for clean water and made it easier for the community to carry out activities. The community has experienced an increase in welfare and the economy. This can be noticed in the Wells Waqf program so that various businesses carried out by the surrounding community can run well, especially in the agricultural and livestock sectors.
Analisis Pasca Merger: Komparasi Tingkat Kesehatan Bank Syariah Dengan Bank Konvensional di Indonesia
Authors: Wanakusuma Ilham , Widiyanti Dwi Retno
Published: March 2024

The purpose of this study is to show a comparison of the soundness level of Islamic bank with conventional banks, namely Bank Syariah Indonesia (BSI), Bank Tabungan Pensiunan Nasional (BTPN), and Bank Danamon with a period of two years after the merger through the RGEC approach as measured by the financial ratio NPF/ NPL, FDR/LDR, ROA, and CAR. Quantitative methods are used to retrieve secondary data on financial ratios sourced from financial reports on the official website of OJK and related banks. Hypothesis testing was carried out using the One Way ANOVA and Kruskal-Wallis Test. This study succeeded in showing that there is a significant difference in the soundness of banks two years after the merger in terms of the overall ratio. BSI excels in the FDR/LDR ratio, Danamon excels in the ROA and CAR ratios, and BTPN excels in the NPF/NPL ratio. BSI and Danamon showed healthy overall financial ratios and were considered capable of carrying out their intermediary function properly, while BTPN was considered less than optimal, due to one of the ratios, namely unhealthy liquidity. Mergers do not always have a positive impact on the soundness level of banks therefore it is hoped that the banks that are going to merge can take preventive steps and develop appropriate policies in order to maintain their soundness level.
Perilaku Investor Muslim Dalam Memutuskan Investasi Saham Syariah Periode 2018-2023: Systematic Literatur Review
Authors: Taufik Ghofar , Rusmana Oman
Published: March 2024

Tujuan dalam penelitian ini, penulis meneliti faktor yang mempengaruhi perilaku investor muslim dalam memutuskan investasi saham Syariah. Kajian ini bertujuan untuk memberikan gambaran menyeluruh tentang perilaku investor dalam mengambil keputusan. Desain / metodologi / pendekatan menggunakan database Scopus dan Google Scholar, penulis menganalisis 10 artikel publikasi tahun 2018-2023 untuk memetakan pola perilaku investor muslim dalam memutuskan investasi saham Syariah dalam literatur reviw. Data dikumpulkan, ditinjau sebelum melakukan analisis review, tinjauan sistematis literatur review untuk mendukung penelitian selanjutnya. Temuan hasil menyoroti bahwa perilaku investor muslim dipengaruhi oleh beberapa faktor seperti etika investor, motivasi, pola investasi dan faktor religius. Sedangkan faktor yang mempengaruhi pengambilan keputusan investasi di saham Syariah adalah tingkat pengembalian dan resiko investasi. Implikasi penelitian ini, memberikan pemahaman tentang faktor-faktor yang mempengaruhi keputusan investor muslim dalam memilih investasi saham Syariah, memberikan pandangan tentang pengalaman investasi sebelumnya dapat mempengaruhi keputusan investor muslim, sehingga meningkatkan persepsi tentang risiko investasi saham Syariah agar investor mampu mengurangi risiko dan memperoleh hasil yang lebih baik dari investasi mereka. Selain itu juga Lembaga keuangan Syariah dapat memberikan layanan yang baik untuk investor muslim dan pemerintah dapat mengambil langkah-langkah yang lebih tepat dalam mengembangkan pasar keuangan Syariah.
Strategi Pemasaran Layanan Jasa Mobile Banking Bank 9 Jambi Syariah Kantor Cabang Muara Sabak
Authors: Devi Erwina Kartika , Ma'ani Bahrul , Wahab Husin Abdul
Published: March 2024

Bank 9 Jambi Syariah Muara Sabak Branch implements one of the most popular banks in the community. Mobile banking services allow customers to perform various transactions without the need for a banker, such as transferring money between accounts. The mobile banking services provided by Bank 9 Jambi are also owned by other banks, but the growth of customers owned by Bank 9 Jambi is quite significant. What is the Marketing Strategy for Mobile Banking Services at Bank 9 Jambi Syariah Muara Sabak Branch Office? Answering this question, the researcher uses a qualitative research approach. The sample used in this study was Bank 9 Jambi Muara Sabak branch located in Tanjung Jabung Timur. The analysis used in this research is descriptive qualitative analysis. The results of this study indicate that the marketing strategy of mobile banking services at Bank 9 Jambi aims to increase promotional activities, minimize tariff rates with optimal results, and a short registration process. The obstacle faced by Bank 9 Jambi Syariah Muara Sabak Branch Office in marketing mobile banking services lies in promotion. The promotion carried out by Bank 9 Jambi was not well received by rural communities due to lack of understanding of technology and lack of socialization.
Macroeconomic Sensitivity and Financial Performance on Islamic Banks Profitability
Authors: Windriya Anafil , Mashudi Mashudi , Fauziah Luluk , Lorenza Shinta Marta , Rahmawati Irena
Published: March 2024

This study aims to determine and analyze the effect of NOM sensitivity on inflation, CAR, NPF, FDR, OER, and company size (Size) on profitability in Islamic commercial banks in Indonesia from 2017 to 2022. The population in this study are all Islamic Banks in Indonesia. The sample used is purposive sampling. There are 7 Islamic Banks that are the sample in this research object. The method used is linear regression, where this method is used for hypothesis testing. In this study, the measurement of the coefficient of determination, the F significance test, and the t significance test were used. This measurement is done to determine how much influence between variables. The test results show that simultaneously NOM sensitivity on inflation, CAR, NPF, FDR, OER, effect on profitability. However, the t significance test shows only OER has a significant negative effect on the profitability of Islamic commercial banks in Indonesia. Meanwhile, NOM's sensitivity to inflation, CAR, NPF, and firm size (Size) have no significant effect on the profitability of Islamic Banks in Indonesia. The hypothesis regarding the Financing to Deposit Ratio (FDR) has a positive effect on the profitability of Islamic banks has not been proven.
Pengaruh Social Environment, Religiosity dan Sharia Financial Knowledge Terhadap Minat Menggunakan Perbankan Syariah (Studi Kasus Pada UMKM Kabupaten Wonogiri)
Authors: Purwaningsih Dewanti Wahyu
Published: March 2024

This study aims to examine whether social environment, religiosity dan sharia financial knowledge give an effect for the interest of Micro Small and Medium Enterprises (MSME), to use syariah banking in one of the district area at Central Java, namely Wonogiri. The method used in this study is a quantitative research with the random sampling technique. The number of the respondent who become sample was 400 MSME in Wonogiri district. The data of this study use likert scale parameters with Partial Least Square method (PLS) and analyze with using SmartPLS 3.0 Software. After doing examination, the findings obtained that Social Environment and sharia financial knowledge give positif and significant effect for the interest MSME using syariah banking. Sharia financial knowledge give the most contribution in affecting the interest UMKM use syariah banking with the result path coefficient 0,404, t-statistic 11,283 dan p-values 0, then social environment with the result path coefficient 0,358, t-satistic 9,694 dan p-values 0. However, it is different from religiosity which gives a negative influence and does not have a significant effect for the interest MSME in using syariah banking the value path coefficient -0,028, t-statistic 0,423 and p-values 0,673
Peran Lembaga Amil Zakat Nurul Hayat Surabaya Dalam Pemberdayaan Ekonomi Masyarakat Melalui Program Rombong Berkah
Authors: Apriliana Tsaqibatu Alfiqriyah , Farullah A’rasy
Published: March 2024

Permasalahan kemiskinan merupakan salah satu fenomena pemberdayaan ekonomi mayarakat. Khususnya di Indonesia yaitu adanya perbedaan antara jumlah umat Islam dengan keadaan ekonomi masyarakat. Cukup sedikit orang yang mampu membayar zakat yang tergolong sebagai muzaki. Selain itu, umat Islam yang tergolong dalam kaum dhuafa atau mustahik juga lebih banyak. Penelitian ini bertujuan untuk mengetahui peran Lembaga Amil Zakat Nurul Hayat Surabaya dalam dalam pemberdayaan ekonomi masyakarat, dan untuk mengetahui Rombong Berkah Lembaga Amil Zakat Nurul Hayat Surabaya dalam pemberdayaan ekonomi masyarakat. Adapun metode penelitian ini menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa bahwa Lembaga Amil Zakat Nurul Hayat memiliki beberapa program pemberdayaan ekonomi masyarakat atas dasar wujud kepedulian Lembaga Amil Zakat Nurul Hayat untuk meningkatkan perekonomian masyarakat. Dalam memaksimalkan peran dan fungsi lembaga pengelolaan zakat tentunya harus dikelola sebaik mungkin. Program Rombong Berkah Lembaga Amil Zakat Nurul Hayat telah memberikan dampak positif bagi mustahiq baik secara sosial, agama dan ekonomi. Hal tersebut dapat dilihat dari hasil analisis terhadap empat indikator keberhasilan program yaitu kesejahteraan yang terdiri dari pangan, sandang, papan, dan aspek spiritual, dan mentransformasi mustahik menjadi muzaki. Diantara keempat indikator tersebut terdapat beberapa yang belum terpenuhi, yaitu tambahan penghasilan dari program ini masih tergolong sedikit sehingga belum memungkinkan untuk mentransformasi mustahik menjadi muzaki yang berzakat mal.
Improvisasi SNS Content Terhadap Perilaku Belanja Konsumen Muslim Milenial Produk Kosmetik Halal: Peran Moderasi Brand Image
Authors: Rachmadi Kartika Rose , Saraswati Ety
Published: March 2024

Semakin banyak penyedia atau produsen produk halal khususnya kosmetik berimplikasi terhadap konsumen semakin selektif dalam memiliki produk. Banyaknya produk kosmetik halal yang dikenalkan melalui sosial media seperti SNS Content, konsumen melakukan pencarian informasi dan memilih brand yang lebih dikenal oleh masyarakat sehingga mempengaruhi keputusan pembelian. Movement baru dunia digital saat ini dengan adanya SNS Content pada sosial media baik memasarkan sebuah produk. Dalam hal ini produk kosmetik halal yang sudah menjadi pandangan baru dalam dunia marketing saat ini. Khususnya bagaimana melihat pola perilaku belanja dari konsumen milenial muslim yang ada di Indonesia. Khususnya pada konsumen muslim milenial saat ini yang mulai tertarik dengan produk kosmetik halal. Ulasan ini memberikan kontribusi bagaimana improvisasi pada SNS Content di sosial media khususnya pada produk kosmetik halal dengan merekomendasikan perlunya mengintegrasikan praktik-praktik Islam terkait dengan konsumsi barang yang mempunyai sebuah brand image dan layanan dalam studi difokuskan pada analisis perilaku konsumen milenia muslim.
Pengaruh Pendapatan Bagi Hasil Musyarakah, Bagi Hasil Mudharabah, dan Margin Murabahah terhadap Laba Bersih PT. Bank Muamalat Indonesia, Tbk.
Authors: Sari Lili Puspita , Maulana Govi
Published: March 2024

One parameter to measure a bank’s success is net profit. The more the bank's revenue grows, the more it shows a strong performance. This research aims to determine the effect of revenue sharing from musyarakah, mudharabah, and murabahah margin income on the net profit of PT. Bank Muamalat Indonesia, Tbk with a time span of 2014 to 2021. The approach used in this research is a quantitative approach based on secondary data with the sample used in the report of PT. Bank Muamalat Indonesia, Tbk in 2014 to 2021. The data analysis method used is Multiple Linear Regression. The results showed that musyarakah profit-sharing income did not have a positive effect, mudharabah profit-sharing income had a positive effect, while murabahah margin income had a negative effect on net income. For the Islamic banking industry, this research can be used to determine the factors that can affect net profit and can measure the performance of Islamic banks and other stakeholders.
Integrated Quality Management toward Community Economic Empowerment at Micro Waqf Bank
Authors: Syahriana Nur Alfy , Ni’ami Mohammad Fauzan , - Sudirman
Published: March 2024

Abstract

The issue of poverty that occurred for years brings the government's attention until it appears breakthroughs. One of the breakthroughs in the economic sector is to establish Micro Waqf Bank (BWM) which is expected to improve community economic development surrounding the Islamic Boarding School. This research aims to describe Integrated Quality Management (IQM) theory toward the BWM management process, to explain the management of Micro Waqf Bank (BWM) Tebuireng in detail, and to show how the implementation of IQM in Micro Waqf Bank (BWM) Tebuireng. This research involved an empirical study with a qualitative approach. While the primary and secondary data sources were collected through interviews and documentation. The research results indicated that the concept of IQM can be used as a benchmark for whether the quality management of financial institutions has been linked to Islamic values or vice versa. The fund management of BWM Tebuireng is divided into three stages, such as fundraising, fund distribution to customers, and regular reports. Finally, the management has been based on the six principles of IQM which include a focus on customers, process improvement, total involvement, avoiding speculation (gharar), avoiding ambiguity, and no coercion.

Abstrak

Persoalan kemiskinan yang berlangsung selama bertahun-tahun selalu menjadi perhatian pemerintah sampai akhirnya dicetuskan terobosan-terobosan baru. Salah satu bentuk terobosan tersebut dilakukan pada sektor ekonomi melalui pendirian Bank Wakaf Mikro (BWM) yang diharapkan mampu meningkatkan perekonomian masyarakat di sekitar pesantren. Penelitian ini bertujuan untuk memaparkan tawaran teori Integrated Quality Management (IQM) untuk proses pengelolaan BWM. Kemudian menjelaskan pengelolaan BWM Tebuireng secara rinci. Diakhir, akan ditunjukkan bagaimana implementasi IQM di BWM Tebuireng. Penelitian ini termasuk kajian penelitian empiris dengan pendekatan kualitatif. Lalu sumber data primer dan sekunder dikumpulkan melalui serangkaian proses wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa konsep IQM dapat digunakan sebagai tolok ukur apakah pengelolaan lembaga keuangan sudah mempunyai kualitas mutu yang sesuai dengan nilai-nilai ke-Islaman atau justru sebaliknya. Kemudian pengelolaan dana BWM Tebuireng dibagi menjadi tiga tahap, yaitu penghimpunan dana, penyaluran dana kepada nasabah, dan laporan rutin. Terakhir, pengelolaan tersebut sudah sesuai dengan enam prinsip IQM yang meliputi fokus kepada pelanggan (focus on customer), perbaikan proses (process improvement), keterlibatan total (total involvement), terhindar dari spekulasi (gharar), terhindar dari ketidakjelasan, dan tidak adanya paksaan.
Implementasi Technology Acceptance Model dalam Penggunaan E-Money Terhadap Minat Menggunakan E-Money Dengan Pengaruh Resiko Penggunaan Sebagai Variabel Mediasi Perspektif Ekonomi Syariah
Authors: Hasanah Nurul Fadhila , Miswardi Miswardi , Anggraini Dila , Febrian Habil , Sholihin Anwar
Published: March 2024

This study was conducted to measure the effect of the direct test of the TAM variable (perceived benefits, perceived ease of use and perceived trust) and the effect of the indirect test of the TAM variable on the intention to use e-money which is mediated by the risk of use. This research is a quantitative study conducted through a survey using a questionnaire on brizzi card users in Bukittinggi and analyzed using SEM PLS (Partial Least Square) with the WarpPLS 6.0 program on 91 respondents with the criteria of having parked their vehicle 2x or more in the mandatory brizzi card parking lot in the city. Bukittinggi. Based on the results of the study with the direct effect test revealed that the perceived ease of use variable has the greatest influence on the intention to use with a value of 0.464 and a significance value of p
Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh)
Authors: Rifani Rifani , Taufiq Muhammad , Sholihin Anwar
Published: March 2024

The main problem in this thesis is the implementation of the principles of accountability and transparency in the management of zakat, infaq and alms of the Payakumbuh City Amil Zakat Agency (BAZNAS) and their implications for BAZNAS performance. Payakumbuh and its implications for the performance of BAZNAS. The type of research used is qualitative research, by adopting case study research. The case in BAZNAS Payakumbuh City is that in 2020 the amount of zakat that can be collected is 2.1 billion rupiahs, while the potential for zakat in Payakumbuh City reaches 6.1 billion rupiahs annually. Data collection techniques used are through observation, interviews and documentation. Data processing was carried out in a qualitative descriptive manner, then described and classified aspects of certain problems and explained through effective sentences. From the research that the authors conducted in the field, it can be concluded that BAZNAS Payakumbuh City has implemented the principle of accountability in managing ZIS funds in accordance with the concept developed by Indonesia Magnifence of Zakat (2011) both in the decision-making process and in the process of policy outreach. Furthermore, the principle of transparency carried out by BAZNAS Payakumbuh City has not fully implemented the principle of transparency. Presentation of information as a whole has not been carried out by BAZNAS Payakumbuh City. As well as proposals that are received, whether they are acceded or not, they have not been published digitally on social media, so mustahiq have to come back and forth to the office to ask how far the submission process is. Currently, of the five indicators of transparency principles, there are two transparency principles that have not been fully implemented by BAZNAS Payakumbuh, namely the publication of balance sheets and sharia audits. This research still shows 'mix results' regarding the impact of implementing accountability and transparency on BAZNAS performance. Data shows that from 2017 to 2020 the implementation of the principles of accountability and transparency had a negative impact with a decrease in collection performance in 2018. However, in 2017 it showed contradictory results. The explanation for this contradictory result is that there has been a change in regulation that ASN zakat at the high school and university levels is managed by the Provincial BAZNAS.
Analisis Pengarub Syariah Compliance dan Gaji Dengan Komitmen Organisasional Sebagai Variabel Pemoderasi Pada Kinerja Koperasi Syariah di Kabupaten Aceh Tamiang
Authors: Itsnaini Musyarrafah , Batubara Chuzaimah , Nurhayati Nurhayati , W Sulaiman
Published: March 2024

This study aims to analyze the effect of Sharia Compliance and compensation on perfomance through organizational commitmen for employees of the sharia cooperative in Aceh Tamiang. This research is quantitative descriptive. The population in this study were all employees of sharia cooperative as many as 42 respondents. Sampling used is purposive sampling with the technique taken is saturated sampling (census). The researcher gave questionnaires to the respondents and processed the data using the SPSS Version 22 application. The analytical method used is Path Analysis. The results showed that the variables of the compensation has no effect on the organizational commitmen, while the variables of sharia compliance has an effect on the organizational commitmen. Compensation variable have no effect on the performance variable. While the variables of Sharia compliance, and organizational commitmen have a positive and significant effect on the performance variable. And the organizational commitmen variable can mediate the two independent variables on the dependent variable, namely the performance variable.
Pengaruh Pengetahuan dan Kesadaran Nasabah Akan Perbankan Syariah Terhadap Keputusan Nasabah Dalam Memilih Fasilitas Pembiayaan Kredit Usaha Rakyat (KUR) Syariah di Bank Syariah Indonesia Area Kota Medan
Authors: Aisyah Siti , Arif Muhammad
Published: March 2024

This study aims to determine the influence of knowledge and awareness of nasbah simultaneously on customer decisions in choosing Micro KUR products at Bank Syariah Indonesia. This type of research is field research (field research), which is direct observation of the object to be studied to obtain relevant data. This research uses a quantitative approach, the sources used in this study consist of two types, namely primary and secondary. The primary data of the data being studied is by providing questionnaires to respondents to respondents, while skunder data carried out through literature studies help find theories that support this research. Samples were taken as many as 50 BSI customers. The analysis technique uses multiple linear regression analysis, and the hipoetic test t test, f test, and detremination test. The results of the research on unison testing of the variables Knowledge (X1), and Awareness (X2 have a positive and significant effect on the customer's decision to choose a Sharia KUR financing facility at BSI. Testing the coefficient of determination obtained with a value of 0.840 means that 84.0% of changes in variables are bound by customer decisions in choosing a Sharia KUR financing facility at BSI, influenced by knowledge and awareness. Meanwhile, the remaining '16.02% is explained by other factors beyond the two research variables.
Analisis Peran Good Corporate Governance (GCG) Dalam Peningkatan Company Business Progress dan Risk Management Pada Perbankan Syariah (Studi Kasus Pada Bank Sumut Syariah)
Authors: Hrp Nabila Aulia Putri , Yusrizal Yusrizal , Harahap Muhammad Ikhsan
Published: March 2024

This research is about the role of good corporate governance in increasing company business progress and risk management. good corporate that is taken is the principle of transparency as a support for the occurrence of company business progress and risk management. The type of data in this study is qualitative data which the researcher feels is this type of data suitable for the research carried out with the intention of understanding the phenomenon of what is being studied. The data source collected is the secondary data source. The data collection method in this study uses documentation techniques, namely collecting data from existing documents. the results of the study, namely the principle of transparency in Good Corporate Governance is able to influence the progress of the company's business and risk management to improve the operational performance of Bank Sumut Syariah. Bank Sumut Syariah has a good application of the principle of transparency which then attracts shareholders and other interests that give rise to Company Business Progress or business progress at the company and of course the bank can see well the possibility of risks arising and minimizes risks to the company.
Strategi Pengembangan Sumber Daya Manusia (SDM) Baitul Mal Wat Tamwil di Sumatera Utara
Authors: Fitriani Rina , Sudiarti Sri , Lubis Fauzi Arif
Published: March 2024

This study aims to determine the current state of the internal and external environment of BMT human resources in North Sumatra to determine the baitul mal wat tamwi human resource development strategy in North Sumatra. This type of research uses a qualitative approach using a SWOT analysis. This research was conducted directly at BMTs in North Sumatra, namely BMT Masyarakat Madani, BMT Raudhah, and BMT Al-Musabbihin. The research time started in June 2022, and it is finished. The researchers obtained it from the company and managers in the company, including managers and administrators in the two BMTs. The research object in question is the Human Resources (HR) development strategy for BMT Civil Society, BMT Raudhah BMT Al-Musabbihin, and its influence on the resilience of BMT and its impact on the welfare of MSMEs. The primary data source in this thesis is taken from answers to questionnaires distributed to respondents through direct interviews with the subject of the BMT management or those in charge of the BMT institution.Data obtained from other sources, researchers also include secondary data as a reinforcement of arguments, both from various literature such as previous research journals, both national and international, books, statistical data, and so on. After being seen from the internal environment, the study results stated that the BMT Human Resource Development Strategy in North Sumatra consisted of strengths, namely clear legal aspects of BMT and good relations between employees. At the same time, the weaknesses consist of human resources who tend not to be graduates of Islamic economics, family management, and human resource capabilities and competencies that still need them. Not active in the BMT forum/organization. When viewed from the external environment, it consists of opportunities, namely Linkage with Islamic Banks. At the same time, the threats are the lack of government support, minimal financial support, and the issue of the industrial revolution 5.0. A microfinance institution emerged. Furthermore, based on the results of the SWOT matrix analysis, after processing the IFE and EFE matrices, the resulting strategy quadrant is in quadrant 1, namely the progressive strategy. The approach used to develop BMT human resources in North Sumatra is the BMT SO Strategy will continue to make clear legality as a reinforcement for the establishment of BMT, continue to establish good relations between employees and take advantage of BMT links with Islamic Banks. As a strategy analysis from the author for BMT to utilize digitalization of BMT in promoting the presence of BMT or other social media.
Analisis Penggunaan Berkelanjutan Digital Banking Dengan Fitur Layanan Sebagai Variabel Moderasi Pada Nasabah PT. Bank Syariah Indonesia KC Batusangkar
Authors: Febrian Habil , Asyari Asyari , Anggraini Dila , Hasanah Nurul Fadhila , Sholihin Anwar
Published: March 2024

This study aims to determine the use of sustainable digital banking with service features as a moderation variable for customers of PT. Bank Syariah Indonesia KC Batusangkar data analysis technique uses PLS (Partial Least Square) with processing using Software Warp-PLS 8.0. The test results using the SEM-PLS approach show that, Moderation effect of service features in the relationship between perceived usefulness and continuance intention in using digital banking during the Covid 19 period. Perceived usefulness of X1 is positive and significant, meaning that service features are able to moderate the relationship between perceived usefulness and use sustainable so that the hypothesis (H4) is accepted. Service features significantly moderate the relationship between perceived usefulness and sustainable use with a p-value
Analisis Faktor-faktor Yang Mempengaruhi Minat Pelaku UMKM Dalam Menggunakan Islamic Fintech
Authors: Sari Khalila Husna , Muhammad Rifqi , Sholihin Anwar , Adella Sinky
Published: March 2024

Islamic financial technology, also known as Islamic Fintech, has evolved throughout time in the financial industry, particularly in terms of financial technology innovation. It is a tool to boost the economics of Small and Medium Enterprises (SME), which naturally also takes Shari'ah principles into consideration. This research is motivated by lack of interest by Small and Medium Enterprise (SME) on using advance technology in financial sector for example Islamic fintech. Using Technology Acceptence Model (TAM) as model to predict the acceptance or use of technology by users and their benefits in work. Because of that researcher interested on finding what is the motivation of Small and Medium Enterprise (SME) on using advance technology such as Islamic Fintech as their financial source. Sampling method used in this research is cluster/ area sampling. Samples used in this study are 1121 Small and Medium Enterprise (SME) who are live in Bukittinggi. The result of this research are effectiveness, is not affected people interest on using Islamic Fintech. As for usefulness, ease to use, security risk, digital literacy, and infrastructure availability are affecting people interest in using Islamic Fintech.
Persepsi Pelaku UMKM Tentang Penyajian Laporan Keuangan Berbasis SAK-ETAP di Kabupaten Serdang Bedagai Perspektif Akuntansi Syariah
Authors: Dalimunthe Mutiara Zain , Nurlaila Nurlaila , Hermain Hendra
Published: March 2024

Lack of knowledge regarding the preparation of financial reports and little understanding of how to present financial reports in accordance with accounting standards is one of the obstacles experienced by UMKM actors. However, these obstacles became the basis for conducting this research which intends to find out how UMKM actors perceive the presentation of SAK-ETAPbased financial reports in Serdang Bedagai Regency (In Sharia Accounting). Based on the results of the research that has been done, it can be concluded as follows: The recording and preparation of financial reports by UMKM actors is only limited to simple reports made in accordance with the understanding and needs of each UMKM manager. UMKM actors do not apply SAK-ETAP in compiling financial reports, because UMKM managers do not understand SAK-ETAP. The perpetrator considered that the recording carried out was clear and in accordance with the needs. This is because there is no socialization or training from the government or institutions related to the meaning of SAK ETAP and the importance of preparing financial reports in accordance with SAK ETAP. SAK-ETAP also has compatibility with existing financial records in sharia accounting.
Pengaruh Pelayanan dan Produk Perbankan Syariah Terhadap Loyalitas Nasabah Dalam Mengambil Pendanaan dan Pembiayaan (Studi Kasus: Bank Syariah KC Padangsidimpuan)
Authors: Hotdiana Fitri , Nasution Annio Indah Lestari , Nasution Muhammad Lathief Ilhamy
Published: March 2024

Departing from the main issues that are being widely discussed in society related to sharia banking which is the talk of the town today. Therefore the initiative of the researcher to raise this problem is the subject of the title of this study. And this study aims to determine the effect of Islamic banking services and products on customer loyalty in taking funding and financing at Bank Syariah Indonesia KC Padangsidimpuan. The research method uses multiple linear regression which is sourced from the primary data of the respondents. The results of this study indicate that the service variable has no significant effect on customer loyalty at PT. BSM KCP Kaliurang, so the hypothesis is accepted. Judging from the (partial) t-test, it shows that the significance value is > 5% or 0.05, which is equal to 0.337 > 0.05. So that the conclusion is service has no influence on customer loyalty. Product Variables have a significant influence on Customer Loyalty variables. By using a dummy variable which shows that the Product variable (X2) on Customer Loyalty (Y) uses a partial t-test which shows a significance value of 0.017
Syariah dan Relasinya Islamic Human Resource Development (I-HRD) di Universitas dengan Asas Worldview Ekonomi Islam
Authors: Hidayatullah Rakhmad Agung , Muslih Muhammad Kholid , Kusuma Amir Reza , Fikri Muhammad Dhiaul
Published: March 2024

In the context of Islamic higher education, human resource development is also key to the implementation of teaching, learning and overall active relationships. IHRD is closely related to sharia. Each law has its own main object. The main object of Islamic sharia in general is to create benefits for mankind. Usury is forbidden to safeguard the interests of the weak and poor from exploitation by the capitalists.. Studies on the existence of IHRD in universities, educational institutions and many human empowerment institutions are carried out massively for the sustainability of the education system in the future. Therefore, in building IHRD with the foundation of the Islamic worldview, it is necessary to practice what is used as a form of employee development with a process that runs continuously. New problems, new procedures, new equipment, new restraints and new positions always arise in a dynamic organization, as for the steps that can be taken to create a higher education IHRD by means of mental, spiritual, educational and teaching worldview Islamic education and providing economic knowledge based on the Quran and Sunnah.
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat
Authors: Nasution Dewi Sartika , Harmain Hendra , Nurwani Nurwani
Published: March 2024

The mosque is one of the centers of guidance and development of the Islamic community. It requires a solid financial plan and financial management due to the large amount of donations. A good financial plan and financial management will encourage the welfare of the local community. This study aims to analyze the extent of the mosque's financial plan and financial management, and how much it contributes to community welfare. The method used by researchers in this study is descriptive qualitative method. The data collection techniques used in this study were observing the environment of the three mosques and interviewing resource persons at the five mosques in Padang Lawas Regency. The results of this study are that the financial plan and financial management have been managed quite well. The contribution of the mosque's financial plan and financial management has also been quite large in generating community welfare. Through an independent business at the Miftahul Jannah Grand Mosque in the form of a drinking water depot, the community has felt its influence, namely the price for a gallon of drinking water sold cheaper than the market price. Empowerment of orphans and donations to the poor are also carried out by these five mosques.
Pengaruh Tingkat Inflasi dan Nilai Tukar Rupiah Terhadap Penyaluran Kredit Rahn PT. Pegadaian Syariah Periode Tahun 2011-2022
Authors: Sulistyowati Ari , Pitoyo Bayu Seno , Handayani Milda
Published: March 2024

Penelitian ini merupakan penelitian yang digunakan untuk mengukur pengaruh tingkat inflasi dan nilai tukar rupiah terhadap penyaluran kredit rahn PT. Pegadaian Syariah periode tahun 2011-2022. Penelitian yang digunakan peneliti untuk menyusun penelitian ini adalah jenis penelitian kuantitatif. Sampel penelitian ini adalah data yang dikumpulkan berupa tingkat inflasi, nilai tukar dan penyaluran kredit di Pegadaian syariah yang diambil dengan data tahunan. Penelitian ini menggunakan data yang dipublikasikan baik melalui media elektronik mauoun media cetak yang menjadi bagian penting dalam perolehan data penelitian dengan jangka waktu 2011-2022. Penelitian ini menggunakan alat analsis SPSS 25 sebagai acuan untuk menganalisa data dan menarik kesimpulan dari hasil penelitian. Hasilnya penelitian ini memberikan penjelasan bahwa variabel inflasi tidak berpengaruh terhadap penyaluran kredit di Pegadaian Syariah, sedangkan variabel nilai tukar berpengaruh terhadap penyaluran kredit di Pegadaian Syariah. Penelitian ini memiliki keterbatasan objek penelitian yang hanya mengambil data tahunan yang dikumpulkan berupa tingkat inflasi, nilai tukar dan penyaluran kredit di Pegadaian syariah. Hal ini dapat menjadi saran untuk peneliti selanjutya. Kebaharuan dalam penelitian ini menggabungkan variabel tingkat inflasi dan nilai tukar rupiah terhadap penyaluran kredit rahn pt. pegadaian syariah periode tahun 2011-2022.
Perbandingan Financial Distress Sebelum dan Selama Covid-19 pada Perusahaan Sektor Property dan Real Estate Terdaftar Indeks Saham Syariah Indonesia (ISSI)
Authors: Islami Maghfira Musdalifah Melania , Canggih Clarashinta
Published: March 2024

This study aimed to compare the financial distress of property and real estate sector companies that were listed on the Indonesian Sharia Stock Index before and during Covid-19. The study was comparative quantitative by comparing the data used to determine differences in variables from two groups or the same variable in different time periods. The number of samples used in this study were 31 companies, with the sample collection method in the form of purposive sampling. The data analysis method used is the Altman Z-Score method using four financial ratios taken from the Indonesia Stock Exchange website and the sites of each sample company. The data analysis were the normality test and the Wilcoxon test. This study found that there were significant differences in the level of financial distress in property and real estate sector companies listed on the Indonesian Sharia Stock Index before and during Covid-19.
Pertumbuhan Ekonomi di Negara-negara Muslim Asia Tenggara Menurut Perspektif Ekonomi Islam (Studi Kasus Indonesia dan Malaysia)
Authors: Nisa Badrun , Ridwan M. , Batubara Maryam
Published: March 2024

This study aims to identify and analyze economic growth in Southeast Asian Muslim countries from an Islamic economic perspective (case studies of Indonesia and Malaysia). This type of research is causal associative. The population for this study is Indonesia and Malaysia. The population in this study is all data on the development of foreign investment, exports, inflation and exchange rates and GDP data in Indonesia and Malaysia in 2006-2021. so that the number of samples used is 32 sample data. Methods of data analysis using multiple linear regression. The results showed that exports and inflation had a partial effect on profit growth, while foreign investment and exchange rates had no effect on economic growth in Indonesia and Malaysia. Foreign Investment, Exports, inflation and exchange rates simultaneously influence Economic Growth in Indonesia and Malaysia from an Islamic perspective. From the analysis of the Islamic economic perspective, it can be concluded that in order to realize economic growth for the community, the objectives and facilities used must be in accordance with sharia values and principles based on the Al Quran and Sunnah. Islamic expenditure theory uses principles taken from Al-Qawaid Al-Fiqhiyyah in order to avoid potential spending inefficiencies, as well as Islamic consumption norms.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Kesejahteraan Masyarakat Melalui Pertumbuhan Ekonomi Dalam Perspektif Ekonomi Islam di Kabupaten Langkat
Authors: Lestari Risca Yunia , Ridwan Muhammad , Batubara Maryam
Published: March 2024

The welfare of the community is a condition that many parties want to achieve, one of which is the local government who wants to prosper regional autonomy in various aspects. People who can meet all their needs, facilitate access in many ways, get proper facilities, and others are the goals and responsibilities of the blood government. The purpose of this study was to determine the extent of the influence of the dependent variable on the independent variable through intervening variables that describe what conditions have an influence or not on the welfare of the people of Langkat Regency. This research method uses a quantitative approach that uses path analysis and uses SPSS (Statistical Package for the Social Sciences) version 25 for window program assistance. This study uses secondary data within the last 5 (five) years. The results show that simultaneously (overall) Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) have an effect on economic growth, meanwhile Regional Original Income (PAD) and economic growth have no effect on welfare. community, then the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a direct effect on the welfare of the community, and the last one is Regional Original Revenue (PAD), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK) have no indirect effect. directly to the welfare of society. Economic growth related to welfare can be obtained only by piety to Allah Subahana Wataala and also speaking honestly and truthfully. In an Islamic Economic Perspective, people are encouraged to pay attention to the welfare of future generations.
Analisis Pengaruh Implementasi POJK No. 11/POJK.03/2020 Sebagai Kebijakan Countercyclical Dampak Penyebaran Covid-2019 Terhadap ROA dan NPF Pada Bank Pembiayaan Rakyat Syariah
Authors: Fauzi Fauzi , Irviani Rita , Efendi Rustam , Anwar Muhammad Wardani
Published: March 2024

The impact of the COVID-19 pandemic on declining people's income and Indonesia's economic growth has made the Financial Services Authority (OJK) issue POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a countercyclical policy on the Impact of the Spread of Coronavirus Disease 2019 as an anticipatory effort in dealing with the COVID-19 pandemic, as well as encouraging the optimization of banking operational activities amid the COVID-19 pandemic. This study aims to determine the effect of the implementation of POJK No. 11/POJK.03/2020 as a countercyclical policy on the impact of the spread of coronavirus disease 2019 on Return on Assets (ROA) and Non Performing Financing (NPF) on BPRS Mitra Agro Usaha. This type of research is quantitative research. The data sources in this study are primary data and secondary data. The research data was taken from January 2019-March 2021. The data analysis technique uses a normality test, homogeneity test, dummy variable simple regression test, partial test (t test), correlation coefficient (r), coefficient of determination (r2), and independent sample t-test. The results of this study state that POJK No. 11/POJK.03/2020 as a countercyclical policy on the impact of the spread of coronavirus disease 2019 does not have a significant effect on Return on Assets (ROA) on BPRS Mitra Agro Usaha and POJK No. 11/POJK.03/2020 as a countercyclical policy impacting the spread of coronavirus disease 2019 has a positive effect and significant on Non Performing Financing (NPF) on BPRS Mitra Agro Usaha.
What Drives Millenials and Y Generation Syaria to Perform at Start Up?
Authors: Indrasari Intan Resty , Perdhana Mirwan Surya
Published: March 2024

This study aims to examine the factors that affect employee performance in millennial employees who work at start-up companies including factors related to the environment, work, and employees. Source of data used in this research is primary data. The data collection technique used the Google Gorm Questionnaire which was distributed via social media LinkedIn, WA, Instagram and Facebook. The questionnaire consisted of 40 question items which were measured using a Likert scale of 1-4 with levels of strongly disagree, disagree, agree, and strongly agree. Data analysis using SEM path analysis with Smart PLS. Of the 13 hypotheses proposed, four hypotheses were accepted, namely the effect of training on employee commitment, job autonomy on employee performance, and training on employee performance. Meanwhile, employee commitment does not mediate the influence of management support, organizational climate, job autonomy, and training on the performance of millennial employees working in start-ups.