EFEKTIVITAS SISTEM KEUANGAN MIKRO SYARIAH DALAM MENINGKATKAN INKLUSI KEUANGAN MASYARAKAT DESA DI MANDAILING NATAL

Ali Hardana, Noviani Harahap

Abstract


This study aims to analyze the effectiveness of Islamic microfinance systems in enhancing financial inclusion among rural communities in Mandailing Natal Regency. The main focus is to assess how Islamic microfinance institutions, such as Baitul Maal wat Tamwil (BMT), contribute to equitable access to financial services based on Sharia principles. A quantitative research method was employed using a survey of 100 respondents who are active clients of BMTs in three sub-districts of Mandailing Natal. The data were analyzed using descriptive statistics and simple linear regression. The results indicate that Islamic microfinance systems have a positive and significant impact on increasing financial inclusion, particularly in terms of financing access, savings behavior, and Sharia financial literacy. Furthermore, the community’s trust in fairness and transparency within Sharia-based fund management is a key factor in the success of these institutions. The study recommends strengthening regulations and providing continuous education to support the growth of Islamic microfinance in rural areas.

Keywords


Islamic Microfinance, Financial Inclusion, Rural Communities

Full Text:

PDF

References


Ajijah Harahap, Budi Gautama Siregar, & Ali Hardana,. (2022). Determinan Pertumbuhan Laba Pada Perusahaan Subsektor Pertanian. Jurnal Mahasiswa Akuntansi Samudra, 3(1), 17-30. Https://Doi.Org/10.33059/Jmas.V3i1.5083

Abdullah bin Abdurrahman Alu Bassam, Syarah Hadits Bukhari-Muslim, Jakarta: Darul Falah, 2002.

Al-Asqalani, Ibnu Hajar, Fathul Baari Syarah Shahih al-Bukhari Kitab 12, terj. Amruddin, dkk, Jakarta: Pustaka Azzam, 2010.

Al Hasyim, Y., Hamid, A., & Hardana, A. (2023). Analisis Penyerapan Tenaga Kerja Pada Industri Tahu Di Kota Padangsidimpuan. PROFJES: Profetik Jurnal Ekonomi Syariah, 2(2), 731-742.

Ali Hardana, Nurhalimah, N., & Sulaiman Efendi,. (2022). Analisis Ekonomi Makro Dan Pengaruhnya Terhadap Kemiskinan (Studi Pada Pemerintah Kabupaten Tapanuli Selatan). Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 1(4), 21-30. Https://Doi.Org/10.30640/Inisiatif.V1i4.370

Amiruddin dan Zainal Asikin, Pengantar Metode Penelitian Hukum, Jakarta: PT Raja Grafindo Persada, 2004.

An-Nabhani, Taqiyudin, Membangun Sistem Ekonomi Alternatif, alih bahasa: Munawwar Ismail, Surabaya: Risalah Gusti, 2009.

Ascarya. (2010). Microfinance institutions in Indonesia: Problems and challenges. Bulletin of Indonesian Economic Studies, 46(1), 59-79. https://doi.org/10.1080/00074911003624056

At-Tariqi, Abdullah Abdul Husain, Ekonomi Islam Prinsip, Dasar, dan Tujuan, Yogyakarta: Magistra Insania Press, 2004.

At-Tariqi, Abdullah Abdul Husain, Ekonomi Islam Prinsip, Dasar, dan Tujuan, Yogyakarta: Magistra Insania Press, 2004.

Azzam, Abdul Aziz Muhammad, Fiqh Muamalat, Jakarta: Amzah, 2010.

Bank Indonesia, Panduan Penukaran Uang Tidak Layak Edar, Jakarta: Kementrian Keuangan RI, 2005.

Bariroh, Muflihatul, Tinjauan Hukum Islam Terhadap Penukaran Uang Baru Menjelang Hari Raya Idul Fitri, Jurnal An-Nisbah, Vol. 02, No. 02, April 2016.

Barney, J. B., & Hesterly, W. S. (2019). Strategic Management and Competitive Advantage: Concepts and Cases (6th ed.). Pearson.

Batubara, D., & Hardana, A. (2024). Efektifitas Wisata Dalam Pertumbuhan Ekonomi Di Tapanuli Selatan. El-Kahfi| Journal Of Islamic Economics, 5(01), 52-60. Https://Doi.Org/10.58958/Elkahfi.V5i01.216

Dharma, N. M., Budiartha, I. K., & Arini, N. K. A. (2022). Perlindungan hukum terhadap investor dalam transaksi koin digital crypto. Jurnal Hukum dan Konstitusi, 9(2), 123-140. https://ejournal.warmadewa.ac.id/index.php/jukonhum/article/view/8583

Dhumale, R., & Sapcanin, A. (1999). An application of Islamic finance for microenterprises. United Nations Development Programme (UNDP). https://www.undp.org/publications/application-islamic-finance-microenterprises

Emzir, Metodologi Penelitian Pendidikan: Kuantitatif dan Kualitatif, Jakarta: Rajagrafindo, 2015.

Fatwa DSN (Dewan Syariah Nasional) MUI Nomor 28/DSN-MUI/III/2002 Tentang Jual Beli Mata Uang (al-Sharf).

Fauzan, M., Hardana, A., Nasution, A. A., & Pasaribu, M. (2021). Analisis Perbandingan Metode CAMELS Dan Metode RGEC Dalam Menilai Tingkat Kesehatan PT. Bank Panin Dubai Syariah, Tbk. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(3), 815–832. Https://Doi.Org/10.30651/Jms.V6i3.9998

Gufron, Mas’adi, Fiqih Muamalah Kontekstual, Jakarta: Raja Grafindo Persada, 2002.

Harahap, S. A., Siregar, B. G., Lubis, A., & Hardana, A. (2023). Analisis Pengimplementasian Akuntansi Aset Tetap Berdasarkan PSAK NO. 16 DI PT Cahaya Bintang Medan. Jurnal Mahasiswa Akuntansi Samudra, 4(4), 175–195. Https://Doi.Org/10.33059/Jmas.V4i4.8371

Harahap, A. H., Hasibuan, A. N., & Hardana, A. (2021). Analisis Laba Terhadap Kemampuan Membayar Zakat Bank Muamalat. Journal Of Islamic Social Finance Management, 2(2), 237-249. Https://Doi.Org/10.24952/Jisfim.V2i2.5017

Hardana, A., Hararap, N. K., Nasution, J., & Damisa, A. (2024). Business Resilience Amidst The Covid-19 Pandemic. Jurnal Ekonomi Dan Perbankan Syariah, 12(1). Https://Doi.Org/10.46899/Jeps.V12i1.629

Hardana, A., Nasution, J., Damisa, A., & Nasution, Y. (2024). Business Management Training In Improving Culinary Msme Enterprises. Jurnal Pengabdian Masyarakat Bestari, 3(1), 31-40. Https://Doi.Org/10.55927/Jpmb.V3i1.7465

Hardana, A. (2024). Analisis Hubungan Pertumbuhan Ekonomi Dengan Kemiskinan Dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, Dan Indeks Pembangunan Manusia. Studi Ekonomi Dan Kebijakan Publik, 2(2), 59-68. Https://Doi.Org/10.35912/Sekp.V2i2.2344

Hardana, A., Hasibuan, L., Nasution, J., Damisa, A., Zein, A. S., & Lestari, S. (2023). Factors Affecting Muzakki's Interest In Distributing Trade Zakat Through Baznas. Indonesian Scientific Journal Of Islamic Finance, 2(1), 1-10. Https://Doi.Org/10.21093/Inasjif.V2i1.7061

Hardana, A., Hasibuan, A. N., Siregar, S. E., Tuss, H., Harahap, D., & Hasibuan, W. I. (2023, November). Include Islamic Banking's Role As Well As Service Satisfaction, Quality, Trust, And Loyalty In The Framework Of An Integrated Islamic Financial Model. In International Collaboration Conference On Islamic Economics (Vol. 1, No. 01).

Hardana, A., & Windari, W. (2023). Analisis Efikasi Pengentasan Kemiskinan. Al-Bay': Journal Of Sharia Economic And Business, 2(2), 99-111. Https://Doi.Org/10.24952/Bay.V2i2.9408

Hardana, A. (2018). Model Pengembangan Kewirausahaan Di Perguruan Tinggi. Al-Masharif: Jurnal Ilmu Ekonomi Dan Keislaman, 6(2), 31. Https://Doi.Org/10.24952/Masharif.V6i2.1146

Hardana, A. (2022). Keikutsertaan Dana Zakat Dalam Pengentasan Kemiskinan Di Indonesia. Bukhori: Kajian Ekonomi Dan Keuangan Islam, 2(1), 65-74. Https://Doi.Org/10.35912/Bukhori.V2i1.1895

Hardana, A. (2023). Green Economy Based On Sharia Maqashid Case Study In Sorkam Tengah Village, Sorkam District, Tapanuli Tengah District. Paradigma, 20(2), 320-332. Https://Doi.Org/10.33558/Paradigma.V20i2.7103

Hardana, A. (2023). Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Dan Kebijakan Hutang Sebagai Variabel Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(4), 263-272. Https://Doi.Org/10.35912/Jakman.V4i4.2300

Hardana, A. (2023). Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Dan Kebijakan Hutang Sebagai Variabel Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(4), 263-272. Https://Doi.Org/10.35912/Jakman.V4i4.2300

Hardana, A. (2024). Analisis Hubungan Pertumbuhan Ekonomi Dengan Kemiskinan Dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, Dan Indeks Pembangunan Manusia. Studi Ekonomi Dan Kebijakan Publik, 2(2), 59-68. Https://Doi.Org/10.35912/Sekp.V2i2.2344

Hardana, A. H., Lismawati Hasibuan, & Sulaiman Efendi Hasibuan,. (2023). Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance. International Journal Of Economic Research And Financial Accounting (IJERFA), 1(2). Https://Doi.Org/10.55227/Ijerfa.V1i2.28

Hardana, A., & Hasibuan, A. N. (2023). The Impact Of Probability, Transfer Pricing, And Capital Intensity On Tax Avoidance When Listed Companies In The Property And Real Estate Sub Sectors On The Indonesia Stock Exchange. International Journal Of Islamic Economics, 5(1), 67. Https://Doi.Org/10.32332/Ijie.V5i01.6991

Hardana, A., & Nasution, J. (2022). Pengaruh Rasio Keuangan Pemerintah Daerah Terhadap Indeks Pembangunan Manusia. Global Financial Accounting Journal, 6(1), 52. Https://Doi.Org/10.37253/Gfa.V6i1.6452

Hardana, A., Gautama, B., & Annam, R. (2022). Pengaruh Investasi Aktiva Tetap, Modal Kerja Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Pt. Charoen Pokphand Indonesia Tbk. Al-Bay, 1(1). Https://Doi.Org/10.24952/Bay.V1i1.5769

Hardana, A., Nasution, J., & Damisa, A. (2022). Pelatihan Manajemen Usaha Dalam Meningkatkan Usaha UMKM Kuliner. Medani : Jurnal Pengabdian Masyarakat, 1(1), 16-22. Https://Doi.Org/10.59086/Jpm.V1i1.87

Hardana, A., Nasution, J., Damisa, A., & Nasution, Y. (2024). Business Management Training In Improving Culinary Msme Enterprises. Jurnal Pengabdian Masyarakat Bestari, 3(1), 31-40. Https://Doi.Org/10.55927/Jpmb.V3i1.7465

Hardana, A., Nasution, J., Damisa, A., & Nasution, Y. (2024). Business Management Training In Improving Culinary Msme Enterprises. Jurnal Pengabdian Masyarakat Bestari, 3(1), 31-40. Https://Doi.Org/10.55927/Jpmb.V3i1.7465

Hardana, A., Royani, I., Situmorang, I. S., & Ariyanda, B. (2022). Financial Performance Analysis At PT. Bank Syariah Mandiri With Method Economic Value Adde (Eva). Journal Of Islamic Financial Technology, 1(1). Https://Doi.Org/10.24952/Jiftech.V1i1.5025

Hardana, A., Sahri, M. Z., & Ramadhan, A. (2022). Comparative Analysis Of The Profitability Of PT. Bank Panin Syariah Securities Before And After Going Public. Journal Of Islamic Financial Technology, 1(2). Https://Doi.Org/10.24952/Jiftech.V1i2.6683

Hardana, A., Sahri, M. Z., & Ramadhan, A. (2022). Comparative Analysis Of The Profitability Of PT. Bank Panin Syariah Securities Before And After Going Public. Journal Of Islamic Financial Technology, 1(2). Https://Doi.Org/10.24952/Jiftech.V1i2.6683

Hardana, A., Syahuri Zein, A., Johanna, A., & Avinash, B. (2023). Factors Influencing Non-Performing Financing (NPF) In Sharia Banking. Journal Markcount Finance, 1(2), 87-97. Https://Doi.Org/10.55849/Jmf.V1i2.87

Hardana, A., Utami, T. W., Hasibuan, L., & Windari,. (2023). Accounting Information In Improving Corporate Values And Responsibility To Stakeholders In Cement Manufacturing Companies In Indonesia. Journal Of Management Science (JMAS), 6(2), 233-231. Https://Doi.Org/10.35335/Jmas.V6i2.233

Hardana, A., Replita, R., Damisa, A., & Nasution, J. (2025). The Effect Of Advertising And Sales Promotion On Television On Brand Awareness Bukalapak On Visitors To Padangsidimpuan City. Journal Of Management Science (JMAS), 8(1), 331-341. Https://Doi.Org/10.35335/Jmas.V8i1.552

Hasibuan, A. N., Hardana, A., Hasibuan, L., Utami, T. W., & Siregar, S. E. (2023). Penerapan Akuntansi Publik Dalam Pertanggungjawaban Kinerja Instansi Pemerintah Di Kantor Koperasi Usaha Kecil Kabupaten Mandailing Natal. Jurnal Simki Economic, 6(2), 288-295. Https://Doi.Org/10.29407/Jse.V6i2.241

Hasibuan, A. N., & Hardana, A. (2024). Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia. JPS (Jurnal Perbankan Syariah), 5(1), 107-121. Https://Doi.Org/10.46367/Jps.V5i1.1773

Hasibuan, A. N., Azim, N. M., Hardana, A., & Nasution, A. A. (2024). GENDER And Financial Rewards: Accounting Students'interest In A Career As A Public Accountant. Finansia: Jurnal Akuntansi Dan Perbankan Syariah, 7, 57-66. Https://Doi.Org/10.32332/Finansia.V7i1.8044

Huda, Nurul, dan Muhammad Haykal, Lembaga Keuangan Islam, Jakarta: Kencana Prenada Media Grup, 2010.

Huda, Nurul, Ekonomi Makro Islam: Pendekatan Teoretis, Jakarta: Kencana Prenada Grup, 2008.

Indah, E., Hasibuan, A. N., Hardana, A., & Annam, R. (2021). Determinants Of Customer Loyalty. Journal Of Sharia Banking, 2(1). Https://Doi.Org/10.24952/Jsb.V2i1.4835

Kaplan, R. S., & Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business Press.

Kasmir, Bank dan Lembaga Keuangan Lainnya, Jakarta: Rajawali Pers, 2013.

Khan, T., & Ahmed, H. (2001). Risk management: An analysis of issues in Islamic financial industry. Islamic Research and Training Institute (IRTI), Islamic Development Bank.

Lismawati, L., Hardana, A., Utami, T. W., & Mutiah, N. (2023). Kontribusi Data Akuntansi Biaya Terhadap Peningkatan Nilai Perusahaan Dan Tanggung Jawab Pemangku Kepentingan Pada Perusahaan Manufaktur Semen Indonesia. Etihad: Journal Of Islamic Banking And Finance, 3(1), 1–10.

Lubis, A., Hardana, A., & Isa, M. (2025). Kesejahteraan Masyarakat Akibat Aktivitas Ekonomi Terhadap Di Kawasan Kalangan Kabupaten Tapanuli Tengah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(2). Https://Doi.Org/10.30651/Jms.V10i2.25778

Marito, N., Nofinawati, N., & Hardana, A. (2021). Pengaruh Zakat Perbankan Dan Corporate Social Responsibility Terhadap Kinerja PT. Bank Muamalat Indonesia. Journal Of Islamic Social Finance Management, 2(2), 190–209.

Mardani, Fiqih Ekonomi Syari`ah, Jakarta: Kencana Prenada Media Group, 2012.

Mardani, Hukum Sistem Ekonomi Islam, Jakarta: Rajawali Pers, 2015.

Mintzberg, H. (1993). Structure in Fives: Designing Effective Organizations. Prentice-Hall.

Moleong, Lexy J, Metodologi Penelitian Kualitatif, Bandung: Remaja Rosdakarya, 2010.

Morduch, J. (1999). The microfinance promise. Journal of Economic Literature, 37(4), 1569-1614.

Murdan, “Pluralisme Hukum (Adat Dan Islam) Di Indonesia” Mahkamah: Jurnal Kajian Hukum Islam Vol 1 No 1 (Cirebon: IAIN Syekh Nurjati, 2016.

Mustofa, Imam, Fiqih Muamalah Kontemporer, Yogyakarta: Kaukaba Dipantara, 2015.

Nasser, A. N., Hardana, A., & Erlina, E. (2022). Effect Of Operating Costsonal Operating Income (Bopo) And Non-Perfoming Financing (Npf) On Return On Assets (Roa) In Pt. Bank Rakyat Indonesia Syariah, Tbk For The Period 2009-2017. Journal Of Sharia Banking, 3(2), 136-143. Https://Doi.Org/10.24952/Jsb.V1i2.6431

Nasution, Metode Research: Penelitian Ilmiah, Jakarta: Bumi Aksara, 2006.

Nasution, J., Hardana, A., & Damisa, A. (2022). Implementasi Akad Murabahah Untuk Pembiayaaan Modal Usaha Di Bank Syariah Indonesia Sipirok. Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi Dan Perubahan, 2(4). Https://Doi.Org/10.59818/Jpm.V2i4.237

Nasution, J., Hardana, A., Damisa, A., & Rasyid, A. (2022). Pelatihan Manajemen Usaha Dalam Meningkatkan Usaha UMKM Kuliner. Jurnal Pengabdian Masyarakat Bestari, 1(5), 271-280. Https://Doi.Org/10.55927/Jpmb.V1i5.927

Nasution, K. A., Hasibuan, S. S., Utami, A., Hasibuan, F., Ardiansyah, F., & Hardana, A. (2022). Strategi LPTQ Dalam Meningkatkan Kualitas SDM Yang Unggul Dan ‎Qur’ani. Jurnal Indragiri Penelitian Multidisiplin, 2(3), 187-197. Https://Doi.Org/10.58707/Jipm.V2i3.353

Nasution, A. S., Safitri, R. A., Saleh, I., Hardana, A., Simamora, C., & Nasution, E. (2025, May). Determinants Of Service Use Decisions For J&T Express Users In Padangsidimpuan City. In Proceedings Of International Conference On Islamic Economic Finance And Social Finance (Vol. 6, No. 1, Pp. 26-33).

Nawawi, A. (2013). Financial inclusion through Islamic microfinance: A case study from Indonesia. Journal of Islamic Economics, Banking and Finance, 9(1), 45-58.

Nawawi, Ismail, Fiqih Muamalah (Klasik dan Kontemporer), Bogor: Ghalia Indonesia, 2012.

Nurhudawi, N., Zein, A. S., & Hardana, A. (2023). Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera. Al-Masharif: Jurnal Ilmu Ekonomi Dan Keislaman, 11(2), 188-201. Https://Doi.Org/10.24952/Masharif.V11i2.10124

Nur Mutiah, Ali Hardana, & Try Wahyu Utami,. (2023). Analysis Of Batik Marketing Management In South Tapanuli Regency. International Journal Of Economic Research And Financial Accounting (IJERFA), 1(3). Https://Doi.Org/10.55227/Ijerfa.V1i3.31

OECD. (2015). G20/OECD Principles of Corporate Governance. OECD Publishing.

Otoritas Jasa Keuangan (OJK). (2020). Laporan inklusi dan literasi keuangan syariah di Indonesia. OJK Press.

Qardawi, Yusuf, Halal Haram dalam Islam, Terj. Wahid Ahmadi dkk, Solo: Era Intermedia, 2005.

Porter, M. E. (2008). Competitive Advantage: Creating and Sustaining Superior Performance. Free Press.

Oktarina, N., & Yuliana, Y. (2023). Hubungan Ketimpangan Pendapatan Dan Pertumbuhan Ekonomi Di Sumatera Barat: Pembuktian Hipotesis Kuznet. Jurnal Greenation Ilmu Akuntansi, 1(1), 25–31.

Rabasa, Angel. “Islamic Education In Southeast Asia.” Hudson Institute, September 12, 2005. Http://Www.Hudson.Org/Research/9814-Islamic-Education-In-Southeast-Asia.

Replita, R., Hardana, A., Effendi, N., Ophiyandri, T., & Miko, A. (2025). Pengaruh Modal Insani Dan Modal Sosial Terhadap Kinerja UKM Kota Padangsidimpuan. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(2), 3425-3443. Https://Doi.Org/10.56799/Ekoma.V4i2.6093

Replita, R., Effendi, N., Ophiyandri, T., Miko, A., & Hardana, A. (2025). Pengembangan Julo-Julo Dalam Meningkatkan Ekonomi Pedagang Pasar Sangkumpal Bonang Kota Padangsidimpuan. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(2). Https://Doi.Org/10.30651/Jms.V10i2.25795

Rivai, Veithal, dan Antoni Nizar Usman, Islamic Economics and Finance: Ekonomi dan Keuangan Islam bukan Alternatif tetapi Solusi, Jakarta: Gramedia Pustaka Utama, 2012.

Rusyd, Ibnu, Bidayat al-Mujtahid wa Nihayat al-Muqtasid, Juz III, (Kairo: al-Maktabah al-Kulliyat al-Ashariyah, 1989), dalam Syarifuddin, “Jurnal Hukum dan Kesyariahan”, Al-Bayyinah, (Watampone: STAIN), Vol. 4, No. 3, Tahun 2011.

Rusyd, Ibnu, Terjemahan Bidayatul Mujtahid, Semarang: CV. Asy-Syifa, 2009.

Sallim Asrobi Harahap, Budi Gautama Siregar, Aswadi Lubis, & Ali Hardana,. (2023). Analisis Pengimplementasian Akuntansi Aset Tetap Berdasarkan Psak No. 16 Di Pt Cahaya Bintang Medan. Jurnal Mahasiswa Akuntansi Samudra, 4(4), 175-195. Https://Doi.Org/10.33059/Jmas.V4i4.8371

Sabiq, Sayyid, Fiqih Sunnah Jilid V, Matraman Dalam: Tinta Abadi Gemilang, 2001.

Sari, D. P., & Putri, R. A. (2019). Peran Baitul Maal wat Tamwil dalam pemberdayaan ekonomi masyarakat desa di Jawa Tengah. Jurnal Ekonomi Syariah, 5(2), 123-135.

Sioe, L., & Tanaya, I. G. (2024). Regulasi hukum cryptocurrency dan pencegahan tindak penyalahgunaannya di Indonesia. Jurnal Kertha Semaya, 12(3), 201-218. https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/97320

Siregar, B. G., & Hardana, H. A. (2022). Metode Penelitian Ekonomi Dan Bisnis. Merdeka Kreasi Group

Sofiyah, A., Ritonga, K., Aini, I., & Hardana, A. (2020). Analysis Of The Role Of The Manindo Siabu Cooperative Partners In Increasing The Income Of Cooperative Members (Case Study In Simaninggir Village). Journal Of Sharia Banking, 1(1). Https://Doi.Org/10.24952/Jsb.V1i1.4683

Sriwanna, E., Harahap, I., Windari, W., & Hardana, A. (2020). The Effect Of Knowledge On Voting Interest Products Pt. Mandiri Sharia Bank Padangsidimpuan (Case Study To Guru Al-Azhar Bi. Journal Of Sharia Banking, 1(1). Https://Doi.Org/10.24952/Jsb.V1i1.4676.

Sudarsono, Heri, Bank dan Lembaga Keuangan Syari’ah, Yogyakarta: Ekonisia, 2004.

Sugiyono, Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, dan R&D, Bandung: Alfabeta, 2012.

Thistanti, N. M. N., Sugiartha, I. M., & Arthanaya, I. G. (2022). Kajian yuridis mengenai legalitas cryptocurrency di Indonesia. Jurnal Hukum Prehumas, 8(2), 89-105. https://ejournal.warmadewa.ac.id/index.php/juprehum/article/view/4592

Yana, D., Windari, W., Hardana, A., & Hasibuan, A. N. (2020). Analysis Of The Determinants Of Third Party Funds PT. Bank Muamalat Indonesia Tbk. Journal Of Sharia Banking, 1(2). Https://Doi.Org/10.24952/Jsb.V1i2.4745




DOI: http://dx.doi.org/10.29300/at-tasharruf.v3i2.9511

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Ali Hardana, Noviani Harahap

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

 

This work is licensed under a Creative Commons Attribution 4.0 International License.

Disclaimer: AT-TASHARRUF articles published by Faculty of Syariah UIN Fatmawati Sukarno Bengkulu have been previewed and authenticated by the Authors before publication. The Journal, Editor and the editorial board are not entitled or liable to either justify or responsible for inaccurate and misleading data if any. It is the sole responsibility of the Author concerned. Read our Plagiarism Policy and use of this site signifies your agreement to the Terms of Use.

_______________________________________________

AT-TASHARRUF: Jurnal Kajian Hukum Ekonomi Syariah
Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Jl. Raden Fatah, Pagar Dewa Kota Bengkulu 38211
Bengkulu, Sumatra Indonesia

Tel / fax : (0736) 51276 / 0736) 51171, 51172

 

Email : tasharrufj@gmail.com