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Konflik Nilai-Praktik Konsumsi Halal: Analisis Perilaku Konsumen Muslim Perspektif Ekonomi Islam Eka Putra, Yunanda; Sugianto; M Shabri Abd Majid
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2046

Abstract

Halal product consumption behavior is a crucial issue in Islamic economic studies, especially amidst the rising religious consciousness among Muslims and the growth of the global halal industry. This research aims to systematically identify and map the factors influencing halal consumption behavior, the gap between religious values and actual consumption practices, and the challenges faced by Muslim consumers. This study is based on an in-depth analysis and synthesis of recent academic literature published between 2020 and 2025, sourced from various reputable scientific databases. The findings indicate that halal consumption behavior is influenced by religiosity, trust in certification labels, attitude, subjective norms, and halal literacy. Nevertheless, a gap was found between professed religious values and actual consumption decisions, particularly in non-food product categories. The main challenges include a lack of information, limited access to halal products, and the influence of modern lifestyles that obscure religious priorities. This study integrates Islamic positive and normative economic approaches to provide a comprehensive understanding of Muslim consumer behavior and offers recommendations for strengthening education and developing more contextual halal consumption policies.
Classical And Contemporary Infaq Practices: A Comparative Study of Infaq Practices at LAZISNU and LAZISMU Sugianto; Ahmad Choiri; Sastri Aida Zuhra; Irlanita Ayuning Tyas; Muhammad Zainul Haq
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 12 No. 1 (2025): Vol. 12 No. 1 (2025)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v12i1.17492

Abstract

Praktik infaq klasik dan kontemporer muncul sebagai respon terhadap perubahan zaman. Infaq klasik lebih menekankan pada interaksi langsung karena keterbatasan teknologi, sedangkan infaq kontemporer memanfaatkan teknologi digital untuk efisiensi dan jangkauan penyaluran dana. Penelitian ini mengkaji perubahan pengelolaan infaq oleh dua lembaga filantropi besar di Indonesia, dampak sosial ekonomi infaq kontemporer, peran teknologi, dan perbandingan praktik di LAZISNU dan LAZISMU. Data diperoleh dari studi pustaka dengan metode purposive sampling dan dianalisis menggunakan content analysis. Hasil penelitian menunjukkan bahwa infaq klasik masih relevan, seperti di LAZ WASHAL Sumatera Utara yang berfokus pada penghimpunan dana tradisional. Infaq kontemporer memberikan dampak yang signifikan terhadap ketahanan ekonomi masyarakat, misalnya pemberdayaan ekonomi melalui Baitul Mal wa Tamwil (BMT) dan Ziswaf di masa pandemi COVID-19. Teknologi digital meningkatkan transparansi dan efisiensi, seperti platform crowdfunding BMH Kalimantan Timur yang mencapai 65% target zakat. LAZISNU mengandalkan Program Koin NU Peduli dengan donasi langsung, sedangkan LAZISMU menggunakan pendekatan digital dengan mendatangi langsung ke rumah. Kedua lembaga ini menyalurkan dana untuk pendidikan, kesehatan, dan ekonomi dengan fokus pada pemberdayaan mustahik yang produktif, memadukan metode klasik dan modern.
Analysis of Competitive Strategies in Culinary Businesses to Increase Sales Revenue in Binamu District, Jeneponto Regency Sugianto; Tahir, Thamrin; Bado, Basri; Hasan, Muhammad; Dinar, Muhammad
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i6.12983

Abstract

This study aims to examine the level of competition and competitive strategies used by culinary businesses in Binamu District, Jeneponto Regency. This study uses qualitative methodology. This study is categorized as qualitative descriptive research based on the existing problems. The research process uses observation, interview, and documentation methodologies. The three processes needed to interpret qualitative research data are data reduction, information presentation, and drawing conclusions. The findings show that the strategies used by culinary businesses in Binamu District to increase their business turnover include choosing products that have higher market opportunities, choosing the right and strategic location, setting the right price, and improving service quality. This can be seen from the level of income that tends to increase in culinary businesses and consumers are satisfied with the culinary business offerings that are the case study in this study.
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
THE EFFECT OF PROBLEM-BASED LEARNING (PBL) ON STUDENTS’ WRITING OF EXPOSITION TEXT BY THE TENTH GRADE STUDENTS OF SMKN 2 KURIPAN Febrianti, Lola; Muhammad Muhlisin; Sugianto
Journal of English Education and Literature Journal of English Education and Literature Vol.2 No.1 (April, 2025)
Publisher : Sinar Lima

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

Abstract

This study investigates the effect of Problem-Based Learning (PBL) in improving the writing skills of tenth-grade students at SMKN 2 Kuripan, specifically in composing exposition texts. Using a pre-experimental one group pretest and posttest design, the research involved 31 students from class X DPIB 1 in the 2022/2023 academic year. Writing tests, administered as pretest and posttest, served as the primary data collection instruments. The results, analyzed using descriptive and inferential statistics, including a paired sample t-test, showed a significant improvement in students’ writing skills. The mean score increased from 59.65 in the pretest to 74.35 in the posttest, with notable enhancements in content, organization, language use/grammar, and mechanics. The hypothesis test confirmed the effect of PBL, as evidence by a p-value < 0.05, indicating its significant impact on students’ ability to produce well-structured and coherent exposition texts. This study concluded that PBL not only improves students’ critical thinking and collaboration but also enhances motivation and engagement in learning. The null hypothesis was rejected, affirming that PBL positively influences students’ writing skills.
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.
ANALYSIS OF SHARIAH BANKING PERFORMANCE IN REGIONAL DEVELOPMENT BANKS IN 2022-2023: SHARIA MAQASHID INDEX AND SUSTAINABLE FINANCE PERSPECTIVE Maulana, Irsyad; Nasution, Muhammad Syukri Albani; Sugianto
International Journal of Cultural and Social Science Vol. 6 No. 2 (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.v6i2.1069

Abstract

This study aims to: (1) assess the performance of Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) within Regional Development Banks (BPD) in Indonesia during 2022–2023 through the lens of the Sharia Maqasid Index (SMI); (2) evaluate their performance from the perspective of Sustainable Finance; and (3) compare the performance of BUS and UUS based on both analytical frameworks. A quantitative-descriptive method was employed, utilizing a document study approach. Data were collected from the annual reports of BUS and UUS at BPDs during the 2022–2023 period and analyzed using SMI indicators and Sustainable Finance principles. A weighted scoring and ranking technique based on Simple Additive Weighting (SAW) was applied to measure performance. The findings reveal that BUS and UUS experienced significant improvement in SMI performance, particularly in the dimensions of education (tahdz?b al-fard) and socio-economic contribution (jalb al-ma?la?ah). Banks such as NTB Syariah and Aceh Syariah excelled in maq??id based financing and zakat distribution, while UUS in Central Java and Nagari demonstrated strength in educational initiatives and social justice. In terms of Sustainable Finance, all banks fulfilled the four key indicators sustainable development, green economy, social responsibility, and separate sustainability reporting. However, most reports remained descriptive and lacked impact-based metrics. Overall, BUS exhibited stronger performance than UUS in integrating both maq??id principles and sustainability practices. These results highlight the need to strengthen performance evaluation frameworks grounded in Sharia values and sustainability to support the transformation of Islamic regional banks into inclusive and impactful institutions.
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Kahar Abdul Rahman Achmad Rusdy Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adel Syesaria Agustin Daole Adlani Hasrun, Muh. Nazri Agung setiawan harahap AH. Hasan Bashori Ahmad Choiri Ahmad Firdaus Lingga Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Ahmad Rusdiaman Ahmad Subagyo Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Ali Shodiqin Amelia Fravitasari Todingallo Amin, Mat Amwa, Djauky Ridho Ananda Sakinah Andi Maslan Andi Syarifuddin Anilia Ratnasari, Anilia Anita Annisa Rahmi, Annisa Anwar Fadly Sitepu Aprianoto Aqilah Apritia Parawanza Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie Atha, Muhammad Alwan atika Ayu Anggraeni, Novia Ayu Wulandari S. Tanjung Azhar, M. Elfi Azhari Akmal Tarigan Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Bunga Dwi Fani Ritonga 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 Ellianawati Ely Rudyatmi, Ely Erly Ekayanti Rosyida Erna Pujianti Ernawati Usman Ernawaty Usman Ervina Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Faizah, Secho Nur Fardan Zidane Juniawan Fatchurrahman, M. Fauzan, M. Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Femilia Zahra Fera Yuliana Ferzy Ersandy Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gracia Carolina Yusuf 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 Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Ilham Pakawaru Imas Ratna Ermawati, Imas Ratna Indradjaja, Daniel Ipin Aripin, Ipin Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Isa Akhlis Iskandar Muda Iskandar Muda Ismul Fakhri Lubis Isnaini Harahap iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Kesuma, Leoni Virginia Lorainne Khairul Faiz Batubara Khairunnisa Br. Marpaung Kurniawan, Gita Erlangga Lakoro, Iski Lara Nauly Lubis Latifah Sukmawati Yuniar Lawolo, Aprianus Letsoin, Rizaldy Taslim Pinzon 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 Masni Maulana Fahmi, Yusran Maulana, Irsyad Melia Frastuti Meutia Dewi, Meutia Moh. Ali Mohzana Monika Caramoy Sitorus Mudarman Muhamad Aris Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Lathief Ilhamy Nasution Muhammad Primiaji Rialihanto Muhammad Sofian Hadi MUHAMMAD SUBHAN Muhammad Syukri Albani Nasution Muhammad Zainul Haq Muhlisin, Muhammad . Muliani Mustafa Khamal Rokan Mustamin Mutthaqin, Muhammad Satrya Naim, Muh Yusan Nanang Indradi Narto Nashwa Nabila Kasih Natadiwijaya, Ismail Fikri Nazwa Aulia Putri Neni Nur Afia Ni'mah, Nurun Nina Yusnita Yamin Ning Setiati Nisa, Iesy Naely Fithrotun Nugrahaningsih WH, Nugrahaningsih NUR AHMADI BI RAHMANI Nur Azizah Nuraeni Nanda Sari Nurdin, Jurana Nurfuadi, Wika Nurhayati Haris Nurriskiana Akbar Nurul Ilaina Onny Fitriana Sitorus Pane, Sanusi Gazali Pasaribu, Syafita Khairunnisa Pinzon, Monica Cindy Anjelica Novena Letsoin Pohan, Erwin Pranoto, Ethys Pratama, Yudha Prayogi Kusdino Priangga Widiandoko Pristiansyah, Pristiansyah Puspitasari2, Devi Putra, Yunanda Eka Putri Sri Wahyuni Rachman, Dwi Fauzi Rahayu Indriasari Rahma, Tri Inda Fadhila Rahmad Firdaus Rahmani, Nur Ahmadi Bi Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Rahmi Syafitri Raju Adha Ramadhina, Nur Sekar Ramdhani, Izmy Chantika Ramli Ramli Ratna Etika Sintawati Reisya Andini Rennata, Adella Vrida Rida Jelita Rijal Allamah Harahap Rika Umbaiyani Ritonga Rina Rinaldi Rio Bagas Maulana Rispa Amelia Rizaldy Pinzon Rizkika Zalza Bila Utami Rofiqoh Lubis, Nurul Rohana Rosdiana Salsadila, Meysi Salwa Fitry 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 Sintiani, Tina Siregar, Tetty Handayani Siti Aisyah SITI FATIMAH Siti Shofiah SOBIRIN SOPIAN SAORI Sri Agustina Hasibuan Sri Haryanti Sri Puji Ganefati Sri Puji Ganefati Subekti Subkhi, Nur Suhardi Suhartini Susanty, Widya Syafira Syafrizal, Rodi Syahputri, Kharisma Syamsul Ph.D M.A. Hadi Syarbaini, Ahmad Muhaisin B. SYARIFUDDIN NOJENG T. Rizkan Polem Taqiyuddin 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 Yamtana Yasmin Putri Sa’idah Yoko Tristiarto Yuda Mahendra Hasibuan Yuliana, Eva Yuni Lubis, Syafrina Yusman Zackya Hayati Lubis