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All Journal Jurnal Perikanan dan Kelautan Jurnal Intelektualita: Keislaman, Sosial, dan Sains MIQOT: Jurnal Ilmu-ilmu Keislaman HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam AL-ISHLAH: Jurnal Pendidikan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate : Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Literature and Muslim Society Journal of Economic, Bussines and Accounting (COSTING) KABILAH : Journal of Social Community Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan At-Tawassuth: Jurnal Ekonomi Islam KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Journal of Education, Humaniora and Social Sciences (JEHSS) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen juremi: jurnal riset ekonomi Jurnal Ekonomi Ulil Albab Proceeding International Seminar of Islamic Studies Journal Of Sharia Banking Journal of Indonesian Management Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Cendekia Ilmiah Al-Buhuts (e-journal) EKSYA: Jurnal Ekonomi Syariah Islamic Circle Jurnal Multidisiplin Dehasen (MUDE) IBDA': Jurnal Kajian Islam dan Budaya Jurnal Cakrawala Ilmiah Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Populer: Jurnal Penelitian Mahasiswa ULIL ALBAB Regress: Journal of Economics & Management Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntan Publik Jurnal Ilmiah Ekonomi dan Manajemen Journal of Islamic Economics and Finance Moneter : Jurnal Ekonomi dan Keuangan J-CEKI
Muhammad Yafiz
Universitas Islam Negeri Sumatera Utara
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The Effect of Cashless Payment and the Amount of the Money Circulation on the Inflation Rate in Indonesia for the Period of 2018-2021 Dwi Yanti Sahriana; Muhammad Yafiz; Khairina Tambunan
PKM-P Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1420

Abstract

This study aims to determine the effect of cashless payments and the money supply on the inflation rate in Indonesia in the period 2018-2021. The independent variables used are cashless payment and the money supply. While the dependent variable used in this study is the inflation rate. The research data used is secondary data, namely the number of cashless payment transactions and the inflation rate whose data source comes from the official website of Bank Indonesia (BI) and the money supply whose data source comes from the official website of the Central Statistics Agency (BPS). This research data consists of 48 data in which the data used is monthly data. The research method used in this research is quantitative with a descriptive approach. The analytical technique used in this research is multiple linear regression analysis using SPSS Version 22.00 analysis tool. The results obtained in this study are simultaneously independent variables in the form of cashless payments and the money supply has an effect on the dependent variable, namely the inflation rate in Indonesia in the period 2018-2021. While partially, the independent variable in the form of cashless payments affects the inflation rate in Indonesia in the period 2018-2021 and the independent variable in the form of the money supply also affects the inflation rate in Indonesia in the period 2018-2021.
Iwan Triyuwono's Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia Khairunnisa Please; Azhari Akmal Tarigan; Muhammad Yafiz
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.v10i1.5870

Abstract

Development Theory Sharia accounting in Indonesia contributes to still emergence of debate about accountancy true and good sharia used in Indonesia. Approach formulation accountancy sharia by deductive reasoning developed by Iwan Triyuwono start the formulation with method study draft sharia established by Allah SWT in Islam. Islam regulates creed or belief, law practice, and morality. Sharia with the third meaning of the rules of the Islamic religion can conclude from the use of Sharia at the beginning spread of Islam. Consequently, action arises practice accountancy with rule sharia which is not appropriate so that in PSAK as product thinking accountancy sharia not yet implementable. Suspected problem relate with accuracy and imprecision rule sharia in arranging practice accountancy conventional this is what I tried for overcome by thinkers accountancy sharia. So that emergence theory accountancy sharia with various types thought. Development this very good for progress accountancy sharia. For example with still applied Statement Standard Sharia Accounting (PSAK) is still oriented conventional Triyuwono. Ivan Trituwono popularizes the Shariah Enterprise theory concept for repairing the very concept of Entity Theory conventional This paper will discuss thinking Ivan Triyuwono about the concept of Sharia Enterprise Theory with method Interview straight away. 
Konsep Budaya Organisasi dalam Perspektif Manajemen Menurut Peter F Drucker dan A. Riawan Amin Yudi Siswadi; Mukhlis Mukhlis; Azhari Akmal Tarigan; Muhammad Yafiz
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 19 No 2 (2022): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46781/al-mutharahah.v19i2.539

Abstract

Penelitian ini ingin mengetahui dan menganalisis budaya organisasi menurut konsep manajemen barat dalam pandangan Peter F. Drucker, konsep manajemen Islam dalam tinjauan A Riawan Amin. Jenis penelitian ini adalah kualitatif dengan pendekatan library research yaitu lebih menitik beratkan pada pengumpulan data dari berbagai sumber yang relevan dengan metode dokumentasi. Penelitian ini menyimpulkan bahwa Peter F Drucker menyatakan manajemen sebagai ilmu budaya yang didalamnya diletakan nilai-nilai moral, perilaku dan keyakinan kepada para pelaku epentingan bisnis dalam organisasi dan perusahaan, sedangkan A Riawan Amin lebih menitik beratkan proses manajemen dan bisnis Islam pada nilai dan motivasi ukhrawi. Ada beberapa kesamaan dasar pada konsep manajemen yang digaungkan oleh dua tokoh pemikir ini khususnya terkait budaya organisasi, salah satu diantaranya terkait religiusitas dan materi.
The Effectiveness of Distribution of Zakat Funds by BAZNAZ in Batu Bara Regency through the Smart Coal Program as an Effort to Improve Education and Coal Community Development Zsasa Aulia Hubara; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.471

Abstract

Zakat is an obligation that must be carried out for all Muslims. Carrying out zakat is an obligation for all Muslims. With zakat, poor people can get welfare in terms of material and spiritual. The function of education is very important for humans because it not only educates the nation but also improves the quality of life. In the role of the education function, something important in human life, this means that every individual has the right to and hopes to always develop in education which is always associated with increasing human resources. BAZNAS Batu Bara Regency has a Smart Coal program, namely distributing zakat aid funds for education with the aim that the Batu Bara community gets educational assistance funds for their children who are continuing their education. This study used descriptive qualitative method . The purpose and benefits of the research as a result of the internship carried out by the author is to find out the extent of the role of Baznaz in Batu Bara Regency in improving education as an effort for community growth in Batu Bara Regency. From the results of the study, it can be concluded that from the amount of zakat and infaq receipts in 2022, the distribution for education is only about 13.49% per year.
Analysis Of Irrigation Development In Economic Welfare Of Farmers In Tanjung Keriahan Village Langkat Regency M Ryansyah; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.479

Abstract

The agricultural sector is the main sector for the economy of most developing countries, including Indonesia. During the Covid-19 pandemic, the agricultural sector remained the mainstay sector, because it was able to survive during the pandemic, while many other sectors experienced setbacks. And infrastructure plays an important role in driving the wheels of economic growth and development. The purpose of this study was to determine how the impact of the construction of irrigation networks on the welfare of farmers. The research method used is desk study. This research data uses secondary data sourced from books, journals, articles and the internet. The results showed that the construction of irrigation networks was very beneficial for farmers. Because it can increase the intensity of planting in the fields. Increasing cropping intensity in paddy fields will have implications for increasing farmer productivity. So that it is expected to increase the income of rice farmers which in turn will be able to improve welfare.
Analisis Implementasi Peranan Produk Gadai Ar Rahn pada PT Pegadaian Kanwil 1 Medan Alfaqih Tariq Azizy Hsb; Muhammad Yafiz
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The sharia pawnshop is a non-bank financial institution that provides financing transactions and pawn services based on Islamic sharia principles. The purpose of this study was to determine the quality of the role of pawn products in PT. Pawnshop Kanwil 1 Medan. This study uses qualitative methods with data collection techniques using literature studies and interviews from several customers at PT. Pawnshop Kanwil 1 Medan. The results of this study indicate the role of Rahn products plays a very important role in helping people get capital quickly and also customers are also free from the practice of usury.
PENGARUH PENYALURAN DANA ZAKAT PRODUKTIF DAN PEMBINAAN SUMBER DAYA INSANI TERHADAP KESEJAHTERAAN MUSTAHIK UMKM PADA MASA PANDEMI COVID-19 DI LAZISMU KOTA MEDAN Yuspita Sari; Muhammad Yafiz; Rahmat Daim Harahap
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out how the Effect of Productive Zakat Fund Distribution and Human Resource Development on the Welfare of MSME Mustahik During the Covid-19 Pandemic. The research methodology used is Quantitative Research. Data collection techniques using questionnaires, the population in this study amounted to 78 people, the data obtained from the number of mustahik who received productive zakat funds at LAZISMU Medan City, the sample in this study amounted to 78 beneficiaries, using saturated sampling, this study used analytical techniques multiple linear regression. The results showed that the Variable Distribution of Productive Zakat Funds had a strong effect on Mustahik's Welfare. This can be seen from the t arithmetic value of 4.454 > t table of 1.992 with a significance value of 0.001 < 0.05. So that it proves that H1 is accepted. The Human Resource Development Variable has an effect on Mustahik's Welfare. This can be seen from the t-count value of 3.578> t-table of 1.992 with a significance value of 0.005 <0.05. So that it proves that H2 is accepted. Variables of Distribution of Productive Zakat Funds and Human Resources Development have a simultaneous effect on Mustahik's Welfare. This can be seen from the calculated F value of 6.686> F table of 3.12 with a significance value of 0.002 <0.05. Thus proving that H3 is accepted. The coefficient of determination test shows that the distribution of productive zakat funds and human resource development (independent variable) has an effect on Mustahik's Welfare (dependent variable) of 65.1%.
ANALISIS KEBUTUHAN INDUSTRI KEUANGAN SYARIAH TERHADAP KOMPETENSI LUARAN PENDIDIKAN TINGGI ISLAM Marliyah Marliyah; Budi Dharma; Muhammad Yafiz; Ahmad Muhaisin B. Syarbaini
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13625

Abstract

This study aims to explain the competencies required by Islamic financial institutions today, and how these competencies are fulfilled by Islamic higher education resources, in this case UIN SU Medan. This study also tries to explain how these competencies are obtained both from educational and non-educational processes. The research was conducted with qualitative and quantitative analysis, with the research sample coming from alumni of FEBI UIN SU Medan who work in Islamic financial institutions. Quantitative analysis focuses on justifying user and alumni company perceptions of competence. Qualitative analysis focuses on explaining the relationship between the fulfillment of these competencies in the higher education process. The results show that companies in the Islamic financial institution industry need innovation and critical thinking competencies to be strengthened by Islamic higher education. research by Dharma et al. (2022) who informed the two competencies were also perceived as lacking by other companies. The purpose of financial institutions for competence is in the context of Islamic science, especially in terms of Islamic exploration both from the Qur'an and hadith.
Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra Kamilah Kamilah; Ahmad Muhaisin B Syarbaini; Muhammad Yafiz
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.13213

Abstract

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.
Analisis Kinerja PT. Bank Sumut Kantor Cabang Pembantu Syariah Karya dengan Menggunakan Metode Performance Prism Sarah Zalfiana Zein; Muhammad Yafiz; Atika Atika
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 2 No. 2 (2022): Juni-September
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v2i2.213

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja PT. Bank Sumut KCP Syariah Karya dengan menggunakan metode performance prism. Metode Performance Prism merupakan suatu model yang digunakan untuk pengukuran kinerja yang menggambarkan kinerja organisasi sebagai bangun 3 dimensi (prisma) yang memiliki 5 bidang sisi. Model ini tidak hanya didasari oleh strategi tetapi juga memperhatikan kepuasan, kontribusi stakeholder, proses dan kapabilitas perusahaan. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa kinerja PT. Bank Sumut KCP Syariah Karya sudah baik, hal itu dapat dilihat dari Total Index keseluruhan bernilai 6,2331. Di mana menurut ketetapan Target Pencapaian OMAX skor 6-7 disebutkan kinerja yang dihasilkan baik.
Co-Authors Adriansyah Hidayat Ahmad Muhaisin B. Syarbaini Alfaqih Tariq Azizy Hsb Alimudin Pohan Anita Khairunnisa Aqwa Naser Daulay Asmuni Asmuni Asyaadatun Nazila Selayan Atika Atika Atika Atika Azhari Akmal Tarigan Azizah Mudrikah Azura Rizti Saladin Bella Virnadya Septiani Daniel R Monintja Dharma, Budi Dian Adila Putra Dwi Yanti Sahriana Egi Regi Prayoga Eka Purnama Sari ESKI ADITYA Farida Hanum Boangmanalu Feby Sahira Harahap, Muhammad Ikhsan Hasfizetty, Idzni Ihsan Rahmadi Wijaya Ikhwan Abidin Ilkham Habibi Isna Khairani Jannah, Nurul Juwita Dewi Br Pohan Kamilah, K Khairunnisa Khairunnisa Khairunnisa Please M Fedi A Sondita M Reyza Syuhada M Ryansyah Marliyah Marwah Auliyani Maryam Batubara Masdelima Hasibuan Mawaddah Irham Maya Amelia Muhammad Chairiansyah Lubis Muhammad Khairur Rijal Muhammad Syahbudi Mukhlis Mukhlis Nadra Khalizah Siregar Naili Nuril Aufa Manik Nur Fadhilah Ahmad Hasibuan Nuri Aslami Nurul Annisa Putri Indah Fadillah Putri widiya marpaung Nurhalimah Qisti Marhamah Nasution Rahmat Daim Harahap Rahmat Daim Harahap Rahmawati Zein Rahmi Syahriza Rahmi Syahriza Ratna Sari Dewi Rifky Surya Irawan Rindi Safira Rizka Anggun Fadhillah Robi Prayoga Rosmaliza Lubis S Sugianto Sarah Zalfiana Zein Siti Mayang Sari Soemitra, Andri Soepanto Soemakaryo Sri Dewi Anggraini Sri Ramadhani Sugianto Sugianto Sugianto Sugianto Syahirah Syahirah Tambunan, Khairina Vina Cynthiasari Wirda Seputri Yenni Samri J Yennika Batubara YUDI SISWADI Yuni, Ika Darma Yuspita Sari Zahran Alwi ZAHRINA GHAISANY PULUNGAN Zikri Rahman Zsasa Aulia Hubara