Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah最新文献

{"title":"Analysis Of The Behavior Of Using Mobile Banking Services For Students","authors":"Abdul Nasser Hasibuan, Muhammad Arif, Nurhalimah Lubis, Putri Bunga Meiliana Daulay","doi":"10.24952/masharif.v10i2.6522","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6522","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk menjelaskan analisis perilaku penggunaan layanan mobile banking pada mahasiswa se-Sumatera Utara dengan pedekatan : technology acceptance model baik secara simultan maupun parsial. Sampel yang digunakan sebanyak 450 responden mahasiswa dengan teknik pengambilan sampel mengunakan teknik  proportioate stratified random sampling dengan melakukan uji hubungan dengan teknik  analisis SEM (Structural Equation Model), yang akan dianalisis menggunakan alat bantu  structural equation modeling dengan metode alternatif partial least square menggunakan software SmartPLS. Penelitian ini menemukan bahwa secara simultan persepsi manfaat dan persepsi kemudahan pengguna memiliki pengaruh terhadap prilaku penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Sedangkan secara parsial persepsi manfaat dan persepsi kemudahan pengguna juga memiliki pengaruh terhadap prilaku penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Serta persepsi manfaat lebih dominan dibandingkan persepsi kemudahan pengguna di dalam penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Abstract This study aims to explain the behavioral analysis of the use of mobile banking services to students in North Sumatra with the approach: technology acceptance models, either simultaneously or partially. The sample used is 450 student respondents with the sampling technique using the proportional stratified random sampling technique by conducting a relationship test with the SEM analysis technique, with the alternative method of partial least square using the SmartPLS. This study found that simultaneously the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. Meanwhile, partially, the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. As well as the perception of benefits is more dominant than the perceived ease of users in using mobile banking services for students in North Sumatra. ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"583 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77016198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Is Literacy Improving the Intention of The Younger Generation to Use Islamic Non-Bank Financial Products?","authors":"S. Sugianto, A. Soemitra, Sri Sudiarti, Nurahmadi Bi Rahmani","doi":"10.24952/masharif.v10i2.6519","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6519","url":null,"abstract":"Abstrak Industri perbankan secara historis mendominasi lembaga keuangan Islam. Bahkan, Lembaga Keuangan Non-Bank (LKNB) memberikan alternatif bagi kebutuhan keuangan masyarakat yang berbeda-beda. Bagi Lembaga Keuangan Non-Bank Syariah, generasi muda muslim merupakan target pasar yang sangat menjanjikan. Tujuan dari penelitian ini adalah untuk melihat apakah literasi dapat meningkatkan minat kaum muda Muslim untuk menggunakan produk Lembaga Keuangan Non Bank. Pada 138 remaja muslim di Sumatera Utara, penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier sederhana. Temuan penelitian menunjukkan bahwa literasi berpengaruh positif dan signifikan terhadap niat generasi muda Muslim untuk menggunakan produk Lembaga Keuangan Non-Bank Syariah. Sosialisasi dan pendidikan, baik formal maupun informal, merupakan elemen penting dalam meningkatkan literasi generasi muda Muslim. ar, keuangan Islam Abstract The banking industry has historically dominated Islamic financial institutions. In fact, Non-Bank Financial Institutions (NBFIs) provide alternatives for the public's different financial needs. For Islamic Non-Bank Financial Institutions, the youthful Muslim generation is a very promising target market. The goal of this study is to see whether literacy can improve young Muslims' intention to use Non-Bank Financial Institutions' products. On 138 Muslim youngsters in North Sumatra, this study takes a quantitative method with simple linear regression analysis. The study's findings show that literacy has a positive and significant impact on the younger generation of Muslims' intentions to use Islamic Non-Bank Financial Institutions products. Socialization and education, both formal and informal, are important elements in raising the literacy of Muslims' younger generations.  ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77715001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Santripreneur at Al-Ustmani: Efforts to Realize Sharia-Based Entrepreneurship in Islamic Boarding Schools","authors":"Hendri Hermawan Adinugraha","doi":"10.24952/masharif.v10i2.6517","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6517","url":null,"abstract":"Abstrak Penelitian ini memiliki maksud untuk menjabarkan santripreneur di Al-Ustmani dalam upaya untuk mewujudkan kewirausahaan berbasis syariah di pondok pesantren. Pendekatan yang digunakan penulis yaitu pendekatan kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian yaitu participan observation, in depth interview dan document review. Teknik pengolahan data dilakukan melalui tahapan editing dan organizing. Analisis data kualitatif mengikuti konsep Miles and Huberman and Spradeley. Teknik pengecekan keabsahan data adalah dilakukan dengan triangulasi. Hasil temuan penelitian ini menunjukkan bahwa kegiatan kewirausahaan yang ada di Al-Ustmani sudah mampu menumbuhkan jiwa wirausaha santri. Kegiatan kewirausahaan di Al-Ustmani juga menanamkan nilai-nilai kewirausahaan berbasiskan ekonomi syariah. Aktivitas kewirausahaan dalam perspektif ekonomi Islam seringkali dipraktikkan oleh Nabi, istrinya, para sahabat, dan juga para pengikutnya. Karena Islam bukan hanya mengkaji tentang entrepreneurship, tetapi langsung mempraktikkannya dalam kehidupan nyata. Al-Ustmani telah menyiapkan program kegiatan pembelajaran yang sungguh-sungguh dapat mendorong tumbuh dan berkembangnya spirit kewirausahaan para santri agar menjadi Santripreneur.Abstract This study aims to describe the santripreneurs in Al-Ustmani in an effort to realize sharia-based entrepreneurship in Islamic boarding schools. The approach used by the author is a qualitative approach. Data collection techniques used in the study were participant observation, in-depth interviews and document review. Data processing techniques are carried out through editing and organizing stages. Qualitative data analysis follows the concept of Miles and Huberman and Spradeley. The technique of checking the validity of the data is done by tringulation. The findings of this study indicate that entrepreneurial activities in Al-Ustmani have been able to foster the entrepreneurial spirit of students. Entrepreneurial activities at Al-Ustmani also instill entrepreneurial values based on sharia economics. Entrepreneurial activities in the perspective of Islamic economics are often practiced by the Prophet, his wife, his companions, and also his followers. Because Islam is not only studying entrepreneurship, but directly practicing it in real life. Al-Ustmani has prepared a program of learning activities that can truly encourage the growth and development of the entrepreneurial spirit of the students to become Santripreneurs.   ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"1125 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76801260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Family Economy and Religiosity on The Welfare of The Elderly","authors":"Paisal Rahmat, Fadhil Lubis, Siti Sahara","doi":"10.24952/masharif.v10i2.6518","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6518","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh religiusitas terhadap kesejahteraan lansia di Kabupaten Mandailing Natal, Sumatera Utara, dan untuk mengetahui bagaimana pengaruh ekonomi keluarga terhadap kesejahteraan lansia di Kabupaten Mandailing Natal. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan jenis data yang digunakan adalah data primer. Penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan perangkat SPSS 24. Hasil penelitian ini menjelaskan bahwa religiusitas berpengaruh positif dan signifikan terhadap kesejahteraan lansia di Kabupaten Mandailing Natal. Ekonomi keluarga berpengaruh positif dan signifikan terhadap kesejahteraan lansia di Kabupaten Mandailing Natal. Artinya setiap peningkatan religiusitas dan ekonomi keluarga maka akan meningkatkan kesejahteraan lansia di Kabupaten Mandailing Natal. Abstract This study aims to determine how the influence of religiosity on the welfare of the elderly in Mandailing Natal Regency and to find out how the influence of the family economy on the welfare of the elderly in Mandailing Natal Regency. This research is a quantitative descriptive study with the type of data used is primary data. This study uses multiple linear regression analysis using SPSS 24. The results of this study explain that religiosity has a positive and significant effect on the welfare of the elderly in Mandailing Natal Regency. Family economy has a positive and significant effect on the welfare of the elderly in Mandailing Natal Regency. This means that every increase in family religiosity and economy will improve the welfare of the elderly in Mandailing Natal Regency.","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90517988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors Affecting Community's Interest In Paying Zakat In BAZNAS","authors":"S. Aisyah, N. Sitepu","doi":"10.24952/masharif.v10i2.6515","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6515","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk melihat pengaruh kepercayaan, pengetahuan, lembaga zakat, kualitas pelayanan zakat dan religiusitas terhadap minat masyarakat membayar zakat pada BAZNAS di desa Pantai Gemi Kecamatan Stabat baik secara parsial maupun simultan. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi yang digunakan adalah seluruh masyarakat Muslim yang ada di Desa Pantai Gemi, dengan sampel sebanyak 100 responden dengan menggunakan probability sampling dan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, pengetahuan, kualitas zakat dan pelayanan keagamaan berpengaruh secara parsial dan signifikan terhadap minat masyarakat membayar zakat di BAZNAS. Sedangkan kredibilitas lembaga zakat tidak berpengaruh signifikan terhadap minat membayar zakat di BAZNAS. Oleh karena itu, BAZNAS Langkat harus memperhatikan dan lebih mengembangkan kepercayaan, pengetahuan, kredibilitas lembaga zakat, kualitas layanan zakat dan religiusitas guna meningkatkan animo masyarakat untuk membayar zakat melalui BAZNAS. Abstract The purpose of this study was to show the influence of trust, knowledge, zakat institutions, quality of zakat services and religiosity of public interest in paying zakat at BAZNAS in Pantai Gemi village, Stabat sub-district, both orally and simultaneously. This study uses quantitative data. The population used is the entire Muslim community in the village of Pantai Gemi, with a sample of 100 respondents using probability sampling and using multiple linear regression analysis. The results showed that trust, knowledge, quality of zakat and religious services had a partial and significant effect on people's interest in paying zakat in BAZNAS. Meanwhile, the credibility of zakat institutions has no significant effect on interest in paying zakat at BAZNAS. Therefore, BAZNAS Langkat should pay attention and further develop trust, knowledge, credibility of zakat institutions, quality of zakat services and religiosity in order to increase public interest in paying zakat through BAZNAS.","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89746422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effectiveness of Islamic Economic Contribution Post Pandemic","authors":"D. Lubis, A. Zein, Nurul Mutiah, Nurul Qosimah Siregar, Walidah Izzah Nabila","doi":"10.24952/masharif.v10i2.6521","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6521","url":null,"abstract":"Abstrak Pandemi virus corona-19 memberikan dampak negatif bagi perekonomian global, termasuk Indonesia. Pertumbuhan ekonomi Indonesia diprediksi minus 0,4%. Penerapan physical distancing telah mengurangi aktivitas ekonomi masyarakat sehingga terjadi penurunan penawaran agregat yang berdampak pada penurunan produksi. Dari sisi penawaran dan permintaan, Work From Home berdampak pada penurunan Permintaan Agregat, sehingga produksi menurun. Hal itu akan semakin merusak kelancaran mekanisme pasar. Ketika sektor ekonomi riil terganggu, krisis akan dirasakan secara merata oleh seluruh lapisan masyarakat, sehingga berdampak pada sektor keuangan. Kajian ini bertujuan untuk mengidentifikasi kontribusi filantropi ekonomi Islam yang tepat dalam menghadapi pandemi. Penelitian ini merupakan penelitian kualitatif dengan menggunakan studi literatur. Riset menyimpulkan bahwa ada beberapa kontribusi filantropi ekonomi Islam yang efektif dalam mengatasi pandemi. Kontribusi tersebut pertama, optimalisasi penerapan keuangan sosial (penyaluran dana ZIS, pengembangan infrastruktur berbasis wakaf, pembinaan dan pendampingan UMKM melalui pinjaman qardhulhasan). Kedua, pengembangan teknologi keuangan syariah bagi pelaku pasar online agar sesuai dengan ketentuan syariah Abstract The corona virus pandemic-19 had a negative impact on the global economy, including Indonesia. Indonesia's economic growth is predicted to be minus 0.4%. The application of physical distancing has reduced people's economic activity, resulting in a decrease in aggregate supply, which has an impact on decreasing production. From a supply and demand perspective, Work From Home results in a decrease in the Aggregate Demand, so that production decreases. This study aims to identify the appropriate contribution of Islamic economic philanthropy in the face of a pandemic. The research concludes that there are several contributions from Islamic economic philanthropy that are effective in overcoming the pandemic. These contributions are first, optimization of the application of social finance (distribution of ZIS funds, development of waqf-based infrastructure, guidance and assistance to SMME through qardhulhasan loans). Second, the development of Islamic financial technology for online market players to comply with sharia regulations. ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79293210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors Influencing Firm Value Case Study: In Manufacturing Companies","authors":"Umi Hanik Handayani, Widi Savitri Andriasari","doi":"10.24952/masharif.v10i2.6520","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6520","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Kinerja Keuangan dan Laba Bersih terhadap nilai perusahaan pada perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia. Data Penelitian bersumber dari laporan keuangan perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia. Sampel dalam pengujian sebanyak 31 perusahaan dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa struktur modal dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan laba bersih berpengaruh positif namun tidak signifikan terhadap nilai perusahaan. Secara simultan terdapat pengaruh semua variabel bebas terhadap Nilai Perusahaan manufaktur indeks saham syariah yang terdaftar di Bursa Efek Indonesia Abstract This study aims to examine the effect of Capital Structure, Financial Performance and Net Income on firm value in manufacturing companies listed on the Indonesian Stock Exchange. The research data is sourced from the financial reports of manufacturing companies listed on the Indonesian Stock Exchange. The samples in the test were 31 companies using a purposive sampling technique.This study uses multiple linear regression analysis techniques. The test results show that capital structure and financial performance have a positive and significant effect on firm value. While net income has a positive but not significant effect on firm value. Simultaneously, there is the influence of all independent variables on the value of manufacturing companies in the Islamic stock index listed on the Indonesia Stock Exchange ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80553433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fintech Opportunities And Challenges In The Sharia Banking Industry In Pandemic Times","authors":"Ihdi Aini, Adanan Murroh Nasution, Ferdy Kurniawan, Rahmat Husein Lubis","doi":"10.24952/masharif.v10i2.6514","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6514","url":null,"abstract":"Abstrak Penelitian ini bertujuan untuk mengetahui peluang dan tantangan fintech dalam industri Perbankan Syari'ah di tengah Pandemi. Penelitian ini menggunakan metode deskriftif kualitatif yaitu menelaah sumber-sumber tertulis seperti jurnal, buku, literature, ensiklopedia, karya ilmuan serta berbagai sumber lain baik dalam bentuk tulisan maupun dalam format digital yang relevan. Adapun objek kajian dalam penelitian ini adalah berupa teks-teks atau tulisan-tulisan yang menggambarkan dan memaparkan tentang peluang dan tantangan fintech pada industri perbankan syariah di tengah pandemi Covid-19. Hasil penelitian menunjukkan bahwa pandemi covid-19 telah memberikan peluang yang lebih besar bagi fintech perbankan syariah disebabkan pandemi telah mendorong masyarakat melakukan transaksi e-comerce. Dimana volume transaksi digital banking meningkat selama pandemi hingga 20,8% yaitu mencapai 1.493 juta kali transaksi dan secara nominal meningkat 23% yaitu mencapai Rp.8.223 triliun. Adapun  tantangannya adalah keamanan data dan transaksi pengguna layanan fintech, mudahnya nasabah berpindah kepada bank lain, serta kurangnya pengetahuan masayarakat pedesaan untuk mengoperasikan Fintech.  Abstract  The purpose of this research is to find out the opportunities and challenges of fintech in the Islamic banking industry in the midst of a pandemic. This study uses a qualitative descriptive. The object of study in this research is in the form of texts that describe the opportunities and challenges of fintech in the Islamic banking industry. The results of the study show that the Covid-19 pandemic has provided greater opportunities for Islamic banking fintech because the pandemic has encouraged people to carry out e-commerce transactions. The volume of digital banking transactions increased during the pandemic by up to 20.8%, namely reaching 1,493 million transactions and nominally increasing by 23%, reaching IDR 8,223 trillion. The challenges are the security of data and transactions for users of fintech services, the ease with which customers can switch to other banks, and the lack of knowledge of rural communities to operate Fintech.","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81769682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Non-Muslim Determinants Using Islamic Financial Institutions","authors":"A. Zein","doi":"10.24952/masharif.v10i2.6523","DOIUrl":"https://doi.org/10.24952/masharif.v10i2.6523","url":null,"abstract":"Abstrak Lembaga keuangan syariah memiliki market share yang cukup besar, terdiri dari masyarakat Muslim maupun non Muslim. Berdasarkan data yang ada, jumlah non Muslim di Padangsidimpuan mencapai 8,27% dari total jumlah penduduk. Namun yang telah menjadi nasabah lembaga keuangan syariah belum mencapai 10% dari jumlah yang ada. Tujuan penelitian menganalisis pengaruh lokasi, pelayanan, fasilitas, keuntungan, religiusitas, produk, dan promosi terhadap perilaku nasabah. Penelitian ini merupakan jenis penelitian kuantitatif, dengan menggunakan analisis regresi linier berganda. Sampel penelitian berjumlah 57 orang nasabah non Muslim. Teknik sampling yang digunakan adalah acidental sampling. Hasil penelitian menyimpulkan bahwa secara parsial lokasi, fasilitas, stimulan religi, dan produk tidak memiliki pengaruh yang signifikan terhadap keputusan non Muslim memilih lembaga keuangan syariah di Padangsidimpuan. Sementara itu, secara parsial pelayanan, keuntungan, dan promosi memiliki pengaruh yang signifikan terhadap keputusan non Muslim memilih lembaga keuangan syariah di Padangsidimpuan. Namun secara simultan, semua variabel bebas memiliki pengaruh signifikan terhadap variabel terikat.  Abstract Islamic financial institutions have a large market share, consisting of Muslim and non-Muslim communities. Based on existing data, the number of non-Muslims in Padangsidimpuan reaches 8.27% of the total population. However, those who have become customers of Islamic financial institutions have not yet reached 10% of the existing amount. The research objective is to analyze the effect of location, service, facilities, benefits, religiosity, product and promotion on customer behavior. This research is a type of quantitative research. The research sample is 57 non-Muslim. The sampling technique used is accidental sampling. The results, that partially location, facilities, religious stimulants, and products did not have a significant effect on the decision of non-Muslims to choose an Islamic financial institution. Meanwhile, partially, services, benefits, and promotions have a significant influence on the decision of non-Muslims to choose Islamic financial institutions. But simultaneously, all independent variables have a significant influence on the dependent variable. ","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"2021 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73761000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pelaksanaan Audit dalam Mengelola Zakat, Infak, dan Sedekah pada Badan Amil Zakat Nasional Tulungagung","authors":"Fefi Diana, Putri, Lia Widiawati, Muhammad Yusron","doi":"10.59636/saujana.v4i02.75","DOIUrl":"https://doi.org/10.59636/saujana.v4i02.75","url":null,"abstract":"Dalam mengoptimalkan pengelolaan dana zakat agar efisien dan efektif, diperlukan pengelolaan zakat yang terstruktur dengan baik untuk mengenali dan mengukur, serta mencatat. Lembaga pengelola zakat wajib melakukan audit atas laporan keuangannya. Audit dilakukan untuk mengukur sejauh mana kinerja suatu lembaga telah berjalan dengan baik. Tujuan dari penelitian ini adalah untuk meneliti mengenai pelaksanaan audit dalam pengelolaan zakat, infaq, dan sedekah di BAZNAS Tulungagung. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data penelitian ini menggunakan teknik dokumentasi. Sumber data berupa data primer dan sekunder. Analisis data dilakukan dengan mendeskripsikan fenomena dan fakta yang terkait dengan pelaksanaan audit pengelolaan zakat, infaq, dan sedekah di BAZNAS Tulungagung. Hasil penelitian menunjukkan bahwa laporan keuangan BAZNAS Tulungagung telah diaudit oleh akuntan publik yang tergabung dalam Suprihadi and Rekan (Kantor Akuntan Publik dan Konsultan Manajemen). Hasil audit menunjukkan opini wajar, artinya pengelolaan dana zakat, infaq dan sedekah (ZIS) yang dihimpun oleh BAZNAS Tulungagung telah dilakukan sesuai ketentuan yang berlaku.","PeriodicalId":32214,"journal":{"name":"Jurnal Masharif alSyariah Jurnal Ekonomi dan Perbankan Syariah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74468640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}