Articles
<![CDATA[Mekanisme Pasar dala Konteks Islam ]]>
<![CDATA[Sarwo Edi]]>;
<![CDATA[Julfan Saputra]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i1.477
<![CDATA[This paper is a literature review that aims to determine the market mechanism in the context of Islam. The methodology used is a review of studies and books both on a local Indonesian scale and on an international scale. In contrast to conventional systems, the concept of Islamic Economics emphasizes that market mechanisms and price fixing need to be regulated to achieve market equilibrium and economic justice by considering the urgency of the parties involved in the market. Fair and fair prices are prices obtained based on the power of supply (supply) and demand (demand). In the event of unfair actions that result in market distortions or prices are not at their equilibrium point, the government plays a very important role in taking regulations in the form of price fixing by looking at the factors that cause these distortions and returning prices to the original equilibrium point.]]>
<![CDATA[PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN ]]>
<![CDATA[Asmaul - Husna]]>;
<![CDATA[Sarwo - Edi]]>;
<![CDATA[Widia - Astuty]]>;
<![CDATA[Maya - Sari]]>
<![CDATA[ HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.]]>
<![CDATA[Pembinaan Jamaah Dengan Metode Tadabbur Al-Quran Di Perhimpunan Keluarga Besar-Pelajar Islam Indonesia Sumatera Utara ]]>
<![CDATA[Sarwo Edi]]>;
<![CDATA[Nur Rahmah Amini]]>
<![CDATA[ IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): Jurnal Ihsan (Oktober) ]]>
Publisher : <![CDATA[University of Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/ihsan.v2i2.5335
<![CDATA[Dalam pengabdiaan ini diharapkan nantinya akan terbentuk sebuah konsep Pembinaan Jamaah untuk mengatasi model-model dakwah yang melahirkan kelompok garis keras, kelompok moderat dan kelompok Islam kultural. Munculnya kelompok garis keras, kelompok moderat dan kelompok Islam kultural merupakan hal yang harus diwaspadai dan harus dilakukan pembinaan. Karena jika tanpa pembinaan maka dikhawatirkan nantinya banyak jamaah yang tidak paham makna kandungan Al-Quran yang sebenarnya. Metode Tadabbur Al-Qur’an merupakan solusi yang tepat agar jamaah memahami Al-Qur’an dan menerima pengajaran dan ibrah untuk diimplementasikan dalam kehidupan. Maka dalam pengabdiaan ini melalui pembinaan Jamaah akan mengerti Al-Qur’an sehinga memahami Islam yang sebenar-benarnya dan tercegah dari model dakwah yang melahirkan kelompok Islam garis keras, kelompok moderat dan kelompok Islam kultural.]]>
<![CDATA[Teori Dan Ilustrasi Syirkah Dalam Ekonomi Islam ]]>
<![CDATA[Sarwo Edi]]>
<![CDATA[ AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 2 (2020): AGHNIYA: Jurnal Ekonomi Islam ]]>
Publisher : <![CDATA[Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/aghniya.v2i2.4840
<![CDATA[In matters of Islamic economics there are practically a lot of trade agreements. Franchising is a form of trade cooperation, in principle, may be done as long as there is no proof that forbids it, but it must be in line with sharia maqasid. In the process of the ongoing trade partnership, sometimes a dispute can occur, and the disagreement that eventually the partnership ended in a state of retreat, even not infrequently out of business. For this reason, it is time for the Islamic ummah to start their partnership system, referring to the Islamic model. Namely syirkah, so the system has a guarantee where the contract of choice is many and gives a definite direction and leads to peace of mind. At the very least, trade agreements using syirkah for business people are worth of worship, so that we are close to achieving the pleasure of Allah SWT.]]>
<![CDATA[Pengaruh E–Service Quality Dan E–Recovery Terhadap E-Loyalty Pada 150K Optik ]]>
<![CDATA[Dea Putri Novita Parinduri]]>;
<![CDATA[Sarwo Edi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3312
<![CDATA[E-Service Quality and E-Recovery Service Quality against e-loyalty on 150K optics. This study uses quantitative methods. The sampling method is purposive sampling technique aimed at 150K optical consumers in Medan City by distributing questionnaires to 70 respondents. The results of this study partially and simultanmenemukan that E – service Quality and E-Recovery Service Quality work positively significant to e-Loyalty at 150K optics.]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF SYARIAH ]]>
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Rahmi Amalia]]>
<![CDATA[ HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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DOI: 10.30829/hf.v9i2.13392
<![CDATA[Islam regulates all its affairs including human-human interaction, which is managed by Islam. The purpose of this study is to see how cheating behavior is seen in the Islamic context. The research method used in this study is a qualitative method with a literature review approach, where researchers collect information from international and national publications. The information collected from these journals was then used as research material for this study. Research findings indicate that the Qur'an and Hadith have provided clues or signs of fraudulent or fraudulent behavior. According to the results of the study, Islam has regulated all of its people, especially the problem of fraud, which is forbidden by Islam to be carried out by its adherents. Furthermore, this research shows that deception, which is often known as deception, has been practiced for centuries and Islam has clearly and passionately described how deception occurred and the consequences for its adherents. This study is also expected to help the public's understanding of fraud and activities, as well as enlightenment.]]>
<![CDATA[Analisis Penghambat Sulitnya Penerapan Akad Mudharabah pada Koperasi Serba Usaha Syariah Mitra Mandiri Pratama Sei Mencirim ]]>
<![CDATA[Putri Qhoirunnisa]]>;
<![CDATA[Sarwo Edi]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v8i2.856
<![CDATA[The purpose of this study was to find out (1) what factors hindered the difficulty of implementing mudharabah contracts at KSU Syariah Mitra Mandiri Pratama (2) to analyze what had been done by KSU Syariah Mitra Mandiri Pratama to overcome the difficulties of applying mudharabah contracts. This study used a qualitative approach with a descriptive research type. The data used are primary data obtained from direct interviews with members of the mudharabah financing and also managers of the Mitra Mandiri Pratama Sharia Multi-Business Cooperative and secondary data obtained from the second source after primary data, namely using books. In this study using data analysis techniques, namely data reduction, data presentation, drawing conclusions and verification. The results of the study show that the factors that hinder the difficulty of applying the mudharabah contract include (1) members' moral hazard behavior (2) the seriousness of the mudarib members in running a business financed by the sharia cooperative concerned (3) violation of the provisions agreed according to the agreement where members do not use funds with what is stated in the agreement or contract (4) the internal management of the mudharib company that has not been carried out professionally according to management standards agreed between sharia cooperatives and members.]]>
<![CDATA[Performance Of Islamic Rural Banks Pre and During Pandemic By Maqashid Sharia Index ]]>
<![CDATA[Rahmi Amalia]]>;
<![CDATA[Asmaul Husna]]>;
<![CDATA[Sarwo Edi]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol 9 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v9i2.32742
<![CDATA[This study attempted to reveal the performance of the Islamic Rural Bank (BPRS) in North Sumatra during the pre and post-covid-19 pandemic. The method used in this study uses descriptive quantitative research with secondary data sources, namely the financial statements of BPRS in North Sumatra published on the site of Otoritas Jasa Keuangan (OJK) for 2019-2021. The data were selected by purposive sampling and obtained 7 BPRS according to the research criteria. This study used the Maqashid Syariah Index as a performance measurement method, based on the definition of Abu Zahrah maqasid shariah model. The findings in this study are, during 2019-2021, the average performance level of BPRS Gebu Prima in Medan city was the highest at 37.5%, and BPRS al-Washliyah was the lowest at 22.55%. The results showed some elements are negatively affected by the covid-19 pandemic, such as very low levels of profitability. This research contributed to providing information to BPRS stakeholders in North Sumatra to continuously improve performance in the Maqashid Sharia dimension.]]>
<![CDATA[Pengaruh Kepuasan Kerja Dan Motivasi Kerja Terhadap Produktivitas Kerja Amil Pada BAZNAS Sumatera Utara ]]>
<![CDATA[Siti Annisa, Sarwo Edi]]>
<![CDATA[ Khazanah : Journal of Islamic Studies Volume 2 Nomor 2 Mei (2023) ]]>
Publisher : <![CDATA[Pusdikra Publishing ]]>
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DOI: 10.51178/khazanah.v2i1.1323
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja terhadap produktivitas kerja amil dan pengaruh motivasi kerja terhadap produktivitas kerja amil.Subjek penelitian ini adalah seluruh karyawan yang ada di sumatera utara. Penelitian ini bersifat populatif dengan jumlah responden sebanyak 30 orang. Metode pengumpulan data melalui survei kuesioner. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji validitas dan realibilitas, uji asumsi klasik, analisis regresi linier berganda, uji T dan uji F serta uji koefisien determinasi. Hasil penelitian menunjukan bahwa (1) Kepuasan kerja berpaengaruh positif terhadap produktivitas kerja amil pada BAZNAS Sumatera Utara yang diperoleh dari nilai t-hitung > t-tabel (3,325 > 1,701) bahwa ditolak dan diterima. Motivasi kerja berpengaruh positif terhadap produktivitas kerja amil 3,325 > 1,701 artinya ditolak dan diterima. Motivasi kerja terhadap produktivitas kerja amil yang diperoleh dari nilai f- hitung > f-tabel sebesar (17,259 > 3,35), maka ditolak dan diterima . Sedangkan pada uji koefisien determinasi menunjukkan bahwa kepuasan kerja dan motivasi kerja mempengaruhi produktivitas kerja amil sebesar 56,1% sedangkan sisanya 43,9% . Produktivitas kerja dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Dengan demikian semakin besar tingkat kepuasan kerja dan motivasi kerja terhadap produktivitas kerja amil pada BAZNAS Sumatera Utara menimbulkan hubungan kerjasama yang baik untuk kedepannya.]]>
<![CDATA[PENGARUH PERSONAL SELLING TERHADAP MINAT BELI PRODUK HALAL NETWORK INTERNATIONAL PADA BUSINESS CENTER MEDAN 1 ]]>
<![CDATA[Putri Nazwa]]>;
<![CDATA[Sarwo Edi]]>
<![CDATA[ Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Vol 8, No 1 (2023): Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/muaddib.v8i1.31-38
<![CDATA[Penelitian ini guna mengetahui pengaruh Personal Selling terhadap minat beli produk halal network international (HNI ) pada business center medan 1. Penelitian ini ialah penelitian kuantitatif di metode kuesioner diisi oleh responden. Di penelitian ini memakai uji validitas juga reabilitas, uji normalitas, uji hipotesis melalui uji t serta analisis koefisien determinasi (R2) di pengolahan data memakai SPSS. Berdasarkan hasil penelitian diperoleh persamaan regresi Y – 4,215 + 1,191 x. Hasil analisis diatas dapat disimpulkan bahwasanya variabel personal selling (x) berpengaruh kepada variabel minat beli(Y) yang bernilai positif, kemudian dengan indeks determinasi sebesar 57,3% ini berarti berpengaruh signifikan terhadap minat beli produk halal network international (HNI) pad Business center medan 1, dan sebesar 42,7% dipengaruhi variabel lain yang tidak diteliti di penelitian ini.]]>
