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Analisis Kinerja Keuangan PT Unilever Indonesia Tbk Sebelum dan Selama Adanya Aksi Boikot Produk Syafira; Jamaluddin; Sugianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.304

Abstract

This study aims to analyze the financial performance of PT Unilever Indonesia Tbk and to see significant differences in its financial performance before and during the product boycott. Financial performance is measured by four ratio indicators, namely liquidity ratio (Current ratio & Quick Ratio), solvency ratio (debt to asset ratio & Debt to Equity Ratio), Profitability Ratio (Return on Asset & Net Profit Margin) and Activity ratio (Total Asset Turnover & Inventory Turnover). The data used in this study are secondary data, in the form of the company's quarterly financial reports for the 2021-2024 period obtained from the company's official website. The data collection technique used is documentation. The data analysis technique used is quantitative descriptive analysis with Saphiro wilk normality test data analysis and Paired Sample T-test. The results show that of the four ratio measurements before and during the product boycott, only the debt to equity ratio solvency ratio is included in the “good” criteria. While for the difference test conducted shows the current ratio liquidity ratio there is a significant difference while the quick ratio shows no difference. solvency ratio shows there is a significant difference before and during the boycott. The profitability ratio also shows a significant difference, while the activity ratio shows no significant difference before and during the boycott.  
Efisiensi Syariah dalam Era Digital: Tinjauan Sistematis terhadap Pengelolaan Zakat di Era QRIS dan Fintech Islam Siregar, Tetty Handayani; Majid, Shabri Abd; Sugianto
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2137

Abstract

Digital transformation in zakat management is inevitable amidst the development of Islamic financial technology. This study aims to systematically examine the influence of digital technology on the efficiency of zakat management in Indonesia and other Muslim countries. Using the Systematic Literature Review (SLR) approach based on PRISMA 2020, this article analyzes 10 scientific literature published between 2015–2025. The results of the study show that the use of technology such as QRIS, SIMBA, digital wallets, and Islamic fintech can increase the operational efficiency of zakat institutions, especially in terms of service speed, transparency, and cost reduction. However, this effectiveness is not evenly distributed because there are still obstacles in the readiness of human resources, infrastructure, and institutional integration. The study also found that there is no standardized efficiency evaluation model among zakat managers. This study recommends the importance of cross-sector collaboration, strengthening the digital capacity of amil, and integrating digital systems between institutions to create a more efficient and sustainable digital zakat ecosystem. These findings are expected to be a reference in policy making and developing a digital zakat system that is adaptive to the challenges of the 5.0 era
Aplikasi Quality Control Berbasis Web pada Divisi Truss di PT. Kepuh Kencana Arum Pratama, Yudha; Ardiantoro, Luki; Sugianto
SUBMIT: Jurnal Ilmiah Teknologi Infomasi dan Sains Vol. 1 No. 2 (2021): Desember 2021
Publisher : Program Studi Teknik Informatika, Universitas Islam Majapahit Mojokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/submit.v1i2.1726

Abstract

Quality control hasil produksi penting dilakukan di industri (pabrik) agar dapat menghasilkan produk sesuai pesanan pelanggan. Departemen quality control (QC) bertanggung jawab untuk menjaga kualitas produk yang dihasilkan sesuai standar yang telah ditentukan. Dalam penelitian ini, PT. Kepuh Kencana Arum masih menggunakan metode manual dalam proses pelaporan dan merekap data monitoring hasil produksi di lapangan. Proses penyimpanan data masih menggunakan buku yang dibuat secara manual dan disimpan dalam bantex text box, hal ini sangat menyulitkan staf QC dalam meneruskan laporan tersebut kepada production head manager dan quality ansurance manager dikarenakan banyaknya data dari lapangan yang berasal dari beberapa gudang dan shift sehingga pembuatan laporan kurang terstruktur dengan baik dikarenakan masih manual dan memerlukan banyak space untuk menyimpannya. Penelitian ini menghasilkan sebuah aplikasi quality control berbasis web yang dapat membantu staf quality control dalam mengolah data yang berasal dari monitroring produk di lapangan serta mempercepat proses penyampaian data ke manager QC dan kebagian lain yang membutuhkan. Berdasarkan hasil survey kuisioner pada karyawan PT. Kepuh Kencana Arum aplikasi quality control berbasis web ini mendapat presentase sebesar 63,88% dari 51 responden uji kelayakan sistem, hal ini menandakan bahwa aplikasi quality control berbasis web ini mendapat nilai dengan keterangan baik dilihat dari hasil uji kelayakan sistem lewat kuisioner.
Islamic Capital Market a Catalyst For Sharia Investment: Sytematic Literature Review Using The Prisma Method Santi Arafah; M. Shabri Abd. Majid; Sugianto
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 7 No. 1 (2025): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v7i1.6285

Abstract

This research aims to analyze the Islamic capital market as a Catalyst For Sharia Investment. The method used in this research is a systematic literature review with the PRISMA approach with a time span of 2018-2025. The research analyzed 276 articles based on data obtained from google scholar and 46 of these articles were indexed by Scopus Q1, Q2, and Q3. And only 15 articles were eligible in this research. The results show that Islamic capital markets play an important role as a driver of Islamic investment by providing a forum for investors who want to invest according to sharia principles and become a source of financing for companies that operate according to sharia principles. Islamic capital markets also have a significant influence on a country's economy, especially in the field of investment because in the real sector, investment is considered to have a positive impact on the economy, so that if the development of the real sector increases, the country's production will also increase. One way a country can develop its real sector is by developing the financial sector.
RISK MANAGEMENT ANALYSIS AT PT IRA JAYA SATRIA USING THE RISK REGISTER METHOD Syahputri, Kharisma; Sugianto; Rahma, Tri Inda Fadhila
International Journal of Cultural and Social Science Vol. 6 No. 1 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i1.1017

Abstract

In an increasingly dynamic business environment, companies face various risks that can affect operational stability and business sustainability. This study aims to analyze the implementation of risk management at PT Ira Jaya Satria using the risk register method. This method allows the company to systematically identify, analyze, and manage risks. The research employs a qualitative approach with data collection techniques through interviews and documentation.The findings indicate that PT Ira Jaya Satria faces several key risks identified in this study, including operational risks related to machinery breakdowns, safety risks associated with workplace accidents, and financial risks due to delayed payments from clients. The analysis shows that the risks encountered fall within a moderate category, with a percentage of 40%-60%. Through the application of the Risk Register, the company can enhance the effectiveness of risk management, reduce negative impacts, and improve operational efficiency. Well-integrated risk management not only protects the company from potential losses but also contributes to the achievement of strategic objectives and business sustainability in the future.
Kebijakan Publik di Indonesia sebagai Alat Kepentingan Kapitalis Wibisana, Kevin; Sugianto
Jurnal sosial dan sains Vol. 5 No. 5 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i5.32185

Abstract

Penelitian ini menyelidiki bagaimana kebijakan publik di Indonesia semakin selaras dengan kepentingan kapitalis, terutama di sektor pertambangan dan infrastruktur. Terlepas dari kerangka demokrasi Indonesia, pembuatan kebijakan sering meminggirkan publik dengan mengutamakan aktor korporasi elit. Menggunakan metode studi kasus kualitatif, penelitian ini menganalisis peran negara dalam memfasilitasi dominasi kapitalis melalui undang-undang seperti Omnibus Law dan proyek-proyek strategis seperti Ibu Kota Baru (IKN) dan PIK 2. Data dikumpulkan melalui analisis dokumen dan wawancara ahli, dan dianalisis secara tematik untuk mengungkap pola pengucilan, kolusi regulasi, dan bahaya sosial-lingkungan. Temuan mengungkapkan bahwa proses kebijakan publik, meskipun disusun secara hukum untuk bersifat partisipatif, sering dimanipulasi untuk mempercepat deregulasi investasi, meminggirkan masukan masyarakat sipil, dan memprioritaskan keuntungan perusahaan. Mekanisme ini menyebabkan penggusuran paksa, degradasi ekologis, dan ketidaksetaraan yang memburuk. Studi ini juga mengidentifikasi bentuk-bentuk kolusi hukum antara negara dan korporasi yang lolos dari undang-undang antikorupsi yang ada. Ini berpendapat untuk reformasi struktural pembuatan kebijakan untuk memastikan transparansi yang lebih besar, keadilan partisipatif, dan akuntabilitas lingkungan. Penelitian ini menggarisbawahi urgensi perlindungan demokratis seperti hak litigasi publik, ombudsman kebijakan, dan pengawasan hukum yang lebih kuat untuk mengimbangi hegemoni kapitalis dan melindungi komunitas yang terpinggirkan. Pekerjaan ini berkontribusi pada studi kebijakan kritis dengan menjelaskan bagaimana aliansi negara-modal membentuk pembangunan di Indonesia pasca-otoriter.
Analisis Implementasi PSAK 101 dalam Penyusunan Laporan Keuangan pada Koperasi Syariah: Studi Fenomenologi pada BMT Susanty, Widya; Majid, Shabri Abd; Sugianto
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2196

Abstract

Accounting Standards Statement (PSAK) 101 in the preparation of financial reports in Islamic cooperatives, especially Baitul Maal wa Tamwil (BMT). The method used is the Systematic Literature Review (SLR) with the PRISMA 2020 approach. A total of 10 scientific articles published between 2015 and 2025 were analyzed to answer three main research focuses, namely: (1) the level of compliance of Islamic cooperatives with the provisions of PSAK 101, (2) components of financial reports that are not yet in accordance or have not been prepared, and (3) inhibiting and driving factors in the implementation of the standard. The results of the study show that the majority of Islamic cooperatives only prepare balance sheets and profit and loss statements, while other components such as temporary syirkah fund reports, ZIS reports, and trust funds are rarely disclosed. The main obstacles in the implementation of PSAK 101 include low literacy in Islamic accounting, the lack of integration of sharia-based financial information systems, and weak external supervision. However, there are initiatives and internal awareness from cooperative managers to improve the quality of financial reporting
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Teknologi Keuangan terhadap Kinerja Keuangan Usaha Kerajinan di Kota Palu Herlina; Mayapada, Arung Gihna; Indriasari, Rahayu; Sugianto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, inklusi keuangan, dan teknologi keuangan terhadap kinerja keuangan. usaha kerajinan di Kota Palu. Berdasarkan hasil olah data yang didapatkan dari 40 pengrajin di Kota Palu, literasi keuangan dan teknologi keuangan berpengaruh secara positif dan signifikan terhadap kinerja keuangan. Namun, inklusi keuangan tidak berpengaruh signifiakn terhadap kinerja keuangan usaha kerajinan. Hasil ini menunjukkan bahwa pengrajin usaha yang memiliki pemahaman yang memadai mengenai keuangan dan memanfaatkan teknologi keuangan dengan baik cenderung memiliki kinerja keuangan yang lebih baik. Penelitian ini berimplikasi pada perlunya peningkatan literasi keuangan dan teknologi keuangan terhadap pelaku usaha mikro seperti usaha kerajinan di Kota Palu untuk meningkatkan kinerja keuangan usaha.
Analysis of Vendors’ Ability to Purchase Stalls After Revitalization: A Case Study of “Pasar Akik” Sukaramai, Medan City Yuda Mahendra Hasibuan; Sugianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7403

Abstract

The revitalization of traditional markets is one of the government's strategies to enhance the competitiveness of the informal sector amid the growing dominance of modern markets. However, in practice, revitalization does not always generate positive impacts for all market stakeholders. This article examines the social and economic dynamics experienced by traders and consumers at Pasar Akik, Medan, following its revitalization. Using a qualitative approach with observation and in-depth interview techniques, the study found that increased stall rental prices and the reduction in trading space size were the main issues raised by traders. These conditions have led to rising product prices, which in turn have affected consumer behavior and reduced the number of buyers. Although the market now appears cleaner and more organized physically, the revitalization is perceived to have yet to deliver economic justice for small-scale traders. This study recommends the need for policies that integrate physical, social, and economic aspects to ensure that the revitalization process does not create new forms of inequality. These findings are expected to provide input for local governments, market managers, and academics in designing a more inclusive and sustainable model for public market revitalization.
The Role of Sharia Insurance in Providing Islamic Financial Protection to the MSME Sector in Medan City Rizkika Zalza Bila Utami; Sugianto; Atika
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7551

Abstract

This study aims to examine the role of sharia insurance in providing financial protection in accordance with Islamic principles for the MSME sector in Medan City. The main focus of this study is to understand the level of awareness, understanding, and adoption of sharia insurance products among MSME actors. In addition, this study also explores various factors that influence the decision of MSME actors in choosing sharia insurance products and explains how the benefits offered can support the sustainability of their businesses. Thus, this study is expected to provide a significant contribution to the development of the sharia insurance sector in Indonesia, especially in Medan City, as well as providing insight to stakeholders regarding the importance of sharia insurance for the sustainability of MSMEs
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Rahman Achmad Rusdy Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adel Syesaria Agustin Daole Adlani Hasrun, Muh. Nazri AH. Hasan Bashori Ahmad Choiri Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Ahmad Subagyo Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Amwa, Djauky Ridho Ananda Sakinah Andi Maslan Andi Syarifuddin Anita Annisa Rahmi, Annisa Aprianoto Aqilah Apritia Parawanza Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie atika Awan Awan Ayu Anggraeni, Novia Azhar, M. Elfi Azhari Akmal Tarigan Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Casmudi Dalimunthe, Maya Oktavia Damayanti, Alfina Dasmo Delima Sari Lubis Derrel Azhar Sugianto Dhian Rosalina, Dhian Dinar, Muhammad Dudung Hidayat Efendi, Imaduddin Bachtiar Ekayanti, Erly Eko Eko Sutrisno, Eko Elifas, Nadia Bimantoro Ely Rudyatmi, Ely Erly Ekayanti Rosyida Ernawaty Usman Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Fardan Zidane Juniawan Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Fera Yuliana Ferzy Ersandy Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gustini, Sri H.M. Syukri Albani Nasution Hadinugroho, Dwi Lindarto Hafiz Fadhil Harahap, Febri Khairani Harry Irawan Harry Ramza Haryadi HARYONO Hasana, Ani Riani Hasdiansah, Hasdiansah Hasibuan, Zerimah Afgani Hasudungan Hutagalung, Henokh Hendi Hendi Hendi Hendra Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Imas Ratna Ermawati, Imas Ratna Indradjaja, Daniel Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Iskandar Muda Iskandar Muda Ismul Fakhri Lubis iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Kesuma, Leoni Virginia Lorainne Khairunnisa Br. Marpaung Lakoro, Iski Latifah Sukmawati Yuniar Lawolo, Aprianus Liana Lilla Puji Lestari Lisdiana Lismawati M Shabri Abd Majid M, A.Pananrangi M. Fauzan M. Shabri Abd. Majid M. Yasir Nasution M. Yasir Nst M.Hakim Sitompul Majid, Shabri Abd Mardiana Ningsih Marliyah Marpaung, Refianda Olivia Febrianti Martin Mat Amin Maulana Fahmi, Yusran Melia Frastuti Meutia Dewi, Meutia Mohzana Monica Cindy Anjelica Novena Letsoin Pinzon Monika Caramoy Sitorus Mudarman Muhamad Aris Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Ilham Pakawaru Muhammad Lathief Ilhamy Nasution Muhammad Sofian Hadi MUHAMMAD SUBHAN Muhammad Zainul Haq Muhlisin, Muhammad . Muliani Mutmainah, Arofiani Mutthaqin, Muhammad Satrya Naim, Muh Yusan Nanang Indradi Narto Nashwa Nabila Kasih Nina Yusnita Yamin Ning Setiati Nugrahaningsih WH, Nugrahaningsih NUR AHMADI BI RAHMANI Nur Azizah Nuraeni Nanda Sari Nurfuadi, Wika Nurlaila Nurriskiana Akbar Nurul Ilaina Nurul Jannah Onny Fitriana Sitorus Pasaribu, Syafita Khairunnisa Pohan, Erwin Pranoto, Ethys Pratama, Yudha Prayogi Kusdino Priangga Widiandoko Pristiansyah, Pristiansyah Puspitasari2, Devi Putra, Jati Putra, Yunanda Eka Putri Sri Wahyuni Rahayu Indriasari Rahma, Tri Inda Fadhila Rahmad Firdaus Rahmani, Nur Ahmadi Bi Rahmat Rahmat Azahar Siregar Raju Adha Ramadhina, Nur Sekar Ramdhani, Izmy Chantika Ramli Ramli Rennata, Adella Vrida Rialihanto, Muhammad Primiaji Rida Jelita Rijal Allamah Harahap Rika Umbaiyani Ritonga Rina Rinaldi Rispa Amelia Rizaldy Pinzon Rizaldy Taslim Pinzon Letsoin Rizkika Zalza Bila Utami Rofiqoh Lubis, Nurul Rohana Rosdiana Salsadila, Meysi Santi Arafah sanusi, Anwar Saparuddin Siregar Saparuddin Siregar Sardjito Eko Windarso, Sardjito Eko Sarmiana Batubara Sastri Aida Zuhra Sekar Tyas Widyanti setiawan, Dibyo Sholikhah, Faizatus Siregar, Tetty Handayani Siti Aisyah SITI FATIMAH Siti Rahmi, Siti Siti Shofiah SOBIRIN SOPIAN SAORI Sri Agustina Hasibuan Sri Haryanti Sri Puji Ganefati Sri Puji Ganefati Subekti Subkhi, Nur Suhardi Suhardi Susanty, Widya Suwandhi, Albert Syafira Syafrina Yuni Lubis Syafrizal, Rodi Syahputri, Kharisma Syamsul Ph.D M.A. Hadi Syarbaini, Ahmad Muhaisin B. SYARIFUDDIN NOJENG T. Rizkan Polem Tarmudi Tawali Tenripada, Tenripada Thamrin Tahir Tiku, Seruni Ra’ba Bara’ Titie Solihati, Ade Tokan, Fitria Tri Isti Hartini, Tri Isti Trisniani, Sherafima Tuti Anggraini Tuti Anggraini Ullya Rahmawati Ummi Masrufah Maulidiyah WAHYUDI Wibisana, Kevin Widyawati, Rina Windarso, Sarjito Eko Wiwi Isnaeni Yasmin Putri Sa’idah Yoko Tristiarto Yuda Mahendra Hasibuan Yuni Lubis, Syafrina Zackya Hayati Lubis