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All Journal LOGIK@ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) An-natiq: Jurnal Kajian Islam Interdisipliner Jurnal Perempuan & Anak Jurnal Ilmiah Spiritualis: Jurnal Pemikiran Islam dan Tasawuf INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Pengabdian Masyarakat dan Riset Pendidikan At- Ta'lim : Jurnal Pendidikan Ngaliman ILJS Jurnal Publikasi Manajemen Informatika
Budi Harianto
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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منهجية البحث اللغوية: تطوير كتاب المحادثة والقراءة بمدرسة الثانوية الحكومية سورابايا Budi Harianto
At- Ta'lim : Jurnal Pendidikan Vol. 2 No. 1 (2016): January
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

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

Abstract

اللغة هي الطريقة الإتفاقية في كل رمز الصوت المستعمل لتبادل الفكر والضعور بين أعضاء المجتمع الذين يستعملون نفس اللغة. واللغة هي الكلام ولا الكتابة وهي الوسيلة الوحيدة التي يستطيع بها الفرد يتصل بالثقافة الأخرى وأنها عنصر أساسي في تقوية الروابط الفردية والتفاهم بين الأمم. أساس اللغة هي الصوت، وقد تكلم الناس باللغة قبل ما يستعملون الكتابة، ومثال ذلك أن الصبي قد استطاع التكلم قبل الكتابة. وكذا لكثير من الناس أنهم قد استطاعوا بأن يقولوا قبل أن يكتبوا كتابة. واللغة العربية تدرس في المدرسة الثانوية الحكومية الإسلامية بسورابايا ولكن الباحث رأى أن هناك كتاب المحادثة بل لم يكن كاملا وعلى هذا أراد الباحث أن يطور الكتاب ويتمه ليكون كتابا كاملا مطابقا للطلاب والمدرس. وذلك الكتاب سيطوره الباحث بزيادة الموضوعات الجديدة المطابقة بشخصية الطلاب في أيامهم. ومنها الموضوع المتعلق بالمتفاعل والمتشائم والطعم والراضة.
Kerugian Negara Diakibatkan oleh Badan Usaha Milik Negara (BUMN) sebagai Kerugian Keuangan Negara: Penelitian Budi Harianto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1184

Abstract

This journal examines the analysis related to the review of the status of state financial losses caused by state-owned enterprises (BUMN) and the accountability mechanisms related to state losses, both unintentional and negligence committed by BUMN officials. The type of research conducted is normative legal research with a statutory approach, and legal history, as well as the existence of state finances. This research shows that the 1945 Constitution and the state finance law provide legal certainty regarding the state's financial status within the BUMN environment as the biggest supporter and supporter in providing capital to create mechanisms and governance so that there is very high state financial accountability. accountable and open.
ANALYSIS OF THE COMPETITIVENESS OF THE SHARIA INSURANCE SECTOR IN FACING THE CHALLENGE OF SOCIETAL INTEGRATION IN INDONESIA Sari Harahap, Siska Permata; Daulay, Aqwa Naser; Budi Harianto
International Journal of Cultural and Social Science Vol. 6 No. 3 (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.v6i3.1112

Abstract

This study aims to analyze the competitiveness of the sharia insurance sector in Indonesia in facing the challenges of community integration. The research method used is a qualitative descriptive approach through in-depth interviews with academics and practitioners in the field of sharia insurance. The results of the study indicate that this sector has great potential supported by the majority of the Muslim population, but still faces serious challenges such as low insurance penetration and literacy, limited product innovation, and less than optimal use of digital technology. To increase competitiveness, strategies that need to be implemented include sharia financial literacy education, digitalization of services based on sharia principles, development of products that are relevant to community needs, and collaboration with various stakeholders. This study emphasizes the importance of the role of regulation, innovation, and cross-sector integration to strengthen the competitiveness of sharia insurance in the era of community economic integration.
ANTI-BULLYING EDUCATION FOR THE MOSLEM MILLENNIAL GENERATION IN UIN MAULANA MALIK IBRAHIM MALANG Muhajir, As'aril; Budi Harianto; Bobby Rachman Santoso; Pianto, Heru Arif
An Natiq Vol 5 No 1 (2025)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/an-natiq.v5i1.24073

Abstract

Anti-bullying education is a strategic initiative to prevent and address intimidation in educational environments, particularly among the Moslem millennial generation who are vulnerable to the interplay of social dynamics and rapid technological developments. While previous studies have examined bullying from various perspectives—such as Islamic educational principles, self-control development, and cognitive-behavioral interventions—there is limited research integrating Islamic education values with Stoicism philosophy in the context of higher education. This study addresses that gap by exploring the implementation of anti-bullying education at the State Islamic University (UIN) Maulana Malik Ibrahim Malang and assessing the effectiveness of its integrated approach. Employing a descriptive qualitative method, data were collected through interviews with students, lecturers, and educational staff involved in anti-bullying programs. The findings reveal that combining Islamic ethical principles with Stoic concepts of self-discipline and resilience can foster a more inclusive and bullying-free campus culture. The study also highlights the role of technology and social media in both perpetuating and preventing bullying. Recommendations are provided for strengthening the character education curriculum, integrating moral philosophy into student development programs, and enhancing institutional policies to create a safer and more supportive academic environment.
Impact of Price, Risk and Shipping Insurance Claims on E-Commerce Gadgets Purchase Decisions Rizka Afriani; Nurul Jannah; Budi Harianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2615

Abstract

When shopping for gadgets online, a person often feels worried if their shopping activity ends in fraud. Lack of confidence in online shopping is experienced by some consumers which makes them no longer want to buy gadgets on online shopping sites. The risk of buying a gadget in online shopping is huge. Starting from the risk of goods being damaged during shipment, theft, goods not arriving and much more. The aim of this study is to demonstrate the influence of the price, risk and claims of shipping insurance on the decision to buy gadgets in E-commerce. This research uses quantitative methods with double linear regression analysis. Research results show that prices influence purchasing decisions, risks influence purchase decisions, and insurance claims influence buying decisions.
Analisis Strategi Pemasaran Produk Gadai Emas (Rahn) Di PT Pegadaian (Persero) KC Tanjung Pura Husni Mubarak; Budi Harianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3687

Abstract

Strategi Pemasaran merupakan serangkaian rancangan besar yang mengambarkan bagaimana sebuah perusahaan harus beroperasi untuk mencapai tujuannya. Tujuan penelitian ini untuk mengetahui strategi pemasaran produk gadai emas (rahn) yang menggunakan prinsip 7P serta kendala dan upaya yang dilakukan dalam pemasaran produk gadai emas (rahn) di Pegadaian (Persero) KC Tanjung Pura. Penelitian ini menggunakan metode kualitatif dengan bentuk penelitian data (field research) Teknik pengumpulan data yang digunakan yaitu wawancara. Hasil penelitian menunjukkan bahwa strategi pemasaran yang dilakukan oleh Pegadaian (Persero) KC Tanjung Pura adalah dengan menggunakan 7P (product, price, place, promotion people, process dan physical evidence). Dimana dari strategi product, price, place, people dan process sudah baik. Sedangkan untuk strategi promotion masih kurang sehingga informasi mengenai produk gadai emas ini (rahn) ini tidak tersampaikan secara rata. Dan untuk strategi physical evidence fasiltas bangunan tidak terlalu besar. Kendala yang dihadapi yaitu kurangnya karyawan (SDM) dalam mempromosikan produk gadai emas (rahn) dan adanya pesaing. Sedangkan untuk upaya yang dilakukan yaitu melakukan promosi menggunakan media sosial dan memberikan pelayanan lebih baik lagi kepada nasabah. namun strategi yang telah diterapkan sudah baik, hal ini terbukti dari jumlah nasabah yang semakin meningkat setiap tahunnya.
Pendampingan dan Peningkatan Pengetahuan Filsafat Pada Anak Muda NU Di Kabupaten Nganjuk Budi Harianto; Nurul Syalafiyah
Ngaliman: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Ngaliman. Februari 2026
Publisher : Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/ngaliman.v5i1.1804

Abstract

This mentoring and philosophical knowledge enhancement program aims to foster critical and intellectual awareness among Nahdlatul Ulama (NU) youth in Nganjuk Regency. Philosophy, as a discipline that sharpens reasoning, logic, and deep understanding of reality, is considered essential in strengthening the intellectual foundation of young generations, especially in responding to contemporary challenges. Through open discussions, classical text studies, and critical thinking training, this program has successfully increased participants’ interest in and understanding of both Islamic and Western philosophy. The mentoring results indicate improved active participation, argumentative skills, and critical reflection in socio-religious life. Moreover, this activity strengthens the intellectual identity of NU youth as a future generation that is not only religious but also rational and open to dialogue. Additionally, the program creates an inclusive alternative learning space and promotes a culture of healthy thinking among NU youth. It serves as a relevant and applicable model of community-based intellectual development, which can be replicated in other regions with similar characteristics.
Digitalisasi Ekonomi Kreatif: Transformasi Minyak Jelantah Menjadi Lilin Aromaterapi sebagai Produk Inovatif Masyarakat Ditinjau dari Filsafat Realitas Immanuel Kant Budi Harianto; Feby Nurhalizah Siregar; Lathifah Ananda Putri; Rini Andriansi; Vany Fadilah Bastian
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Mei : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i2.7981

Abstract

The digitalization of the creative economy has opened up significant opportunities for the community to create innovative products that have high sales value and are environmentally friendly. One interesting innovation is the use of used cooking oil as a raw material for making aromatherapy candles. Used cooking oil, which is usually discarded and pollutes the environment, can be reprocessed into products with economic value, thus supporting the principles of a circular economy. This study aims to examine the potential of processing used cooking oil into aromatherapy candles, analyze digital-based marketing strategies to increase product competitiveness in the market, and examine the meaning of transforming waste into innovative products from the perspective of Immanuel Kant's philosophy of reality. The research methods used were literature studies and field observations of used cooking oil processing practices by the community. The results show that used cooking oil-based aromatherapy candles have good business prospects, especially when combined with digital promotion through social media and marketplaces. Digitalization helps expand marketing reach, create brand identity, and attract consumers who care about environmental sustainability. From the perspective of Immanuel Kant's philosophy of reality, the transformation of used cooking oil into aromatherapy candles can be understood as a phenomenon, namely a reality that is visible in the practice of the digital creative economy. Meanwhile, the values ​​of sustainability, ethical awareness, and social meaning contained therein reflect noumena, namely the deepest reality that is not directly visible but provides direction and meaning for human actions.
Analisis Kesiapan, Tingkat Kesesuaian, Dan Hambatan Dalam Penyusunan Laporan Keuangan Pada Ramp TR-C Desa Teluk Rampah, Kecamatan Torgamba Berdasarkan SAK EMKM Jahara Siregar; Kusmilawaty Kusmilawaty; Budi Harianto
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2761

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan sumber daya manusia, tingkat kesesuaian, serta hambatan dalam penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Ramp TR-C Desa Teluk Rampah, Kecamatan Torgamba, serta melakukan rekonstruksi laporan keuangan sesuai standar akuntansi. Populasi dalam penelitian ini adalah seluruh data transaksi keuangan Ramp TR-C, sedangkan sampel penelitian berupa data transaksi harian dan laporan penerimaan Tandan Buah Segar (TBS) periode 08 Agustus 2026. Teknik pengambilan sampel menggunakan purposive sampling dengan memilih data transaksi yang relevan dan lengkap untuk kebutuhan analisis. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi, sedangkan teknik analisis data dilakukan melalui analisis kesiapan, analisis tingkat kesesuaian dengan SAK EMKM, identifikasi hambatan, dan rekonstruksi laporan keuangan. Hasil penelitian menunjukkan bahwa Ramp TR-C memiliki kesiapan administrasi yang cukup baik karena seluruh transaksi usaha telah dicatat secara konsisten menggunakan Microsoft Excel. Namun, tingkat pemahaman sumber daya manusia terhadap penyusunan laporan keuangan berbasis SAK EMKM masih rendah sehingga laporan keuangan yang disusun belum sesuai standar akuntansi. Entitas belum menyusun laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan secara formal serta belum melakukan pengakuan dan penyusutan aset tetap. Melalui rekonstruksi laporan keuangan berbasis SAK EMKM, penelitian ini menghasilkan informasi keuangan yang lebih sistematis, realistis, dan akuntabel. Penelitian ini menyimpulkan bahwa penerapan SAK EMKM dapat meningkatkan kualitas, transparansi, dan akuntabilitas laporan keuangan pada usaha perantara TBS kelapa sawit.
Implikasi Filsafat Ilmu dalam Optimalisasi penanganan kredit macet melalui akad murabahah di PT BSI KCP Cemara asri Anisah Cyntia Dewi Pratama; Budi Harianto
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 2 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i2.3769

Abstract

This study examines the implications of the philosophy of science in optimizing the management of non-performing loans through murabahah contracts at PT BSI KCP Cemara Asri. It aims to analyze how the philosophy of science can deepen the understanding of non-performing loan phenomena, identify the causes from the philosophy of science perspective, and formulate effective management strategies. A qualitative method with a case study approach was employed, involving in-depth interviews and participatory observation. Findings suggest that a balanced qualitative and quantitative understanding and the strong application of Sharia principles can reduce the risk of non-performing loans. The practical and theoretical implications of this study are expected to contribute to the improvement of overall Islamic banking practices.
Co-Authors Ahmad Syakir Anisah Cyntia Dewi Pratama Aqwa Naser Daulay Aqwa Naser Daulay Bobby Rachman Santoso Elyana Syakira Feby Nurhalizah Siregar Heru Arif Pianto, Heru Arif Husni Mubarak Iik Ariyanti Indah Khuzaimah Jahara Siregar Kusmilawaty Kusmilawaty Lathifah Ananda Putri M. Yusuf Muhajir, As'aril Muhammad Yuda Hendrawan Nadya Asanul Husna Nur Inayah Nurul Jannah Nurul Syalafiyah Rini Andriansi Rizka Afriani Sarah Harefah Saputri Sari Harahap, Siska Permata Syalafiyah, Nurul Vany Fadilah Bastian Zainarti