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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Edunomika (JIE) Maslahah: Jurnal Pengabdian Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Miftah
Batubara, Zulfa Khairina
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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Journal : JOURNAL OF SCIENCE AND SOCIAL RESEARCH

 1 
PENGELOLAAN HARTA DALAM ISLAM: ANALISIS MA’NĀ-CUM-MAGHZĀ TERHADAP QS. AL-ISRA’ AYAT 26 Batubara, Zulfa Khairina; Tarigan, Azhari Akmal; Syahreza, Rahmi
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3139

Abstract

Abstract: This research discusses how to manage assets from an Islamic perspective based on QS. Al-Isra' (17: 26) with a ma'na cum maghza analysis approach. The main focus in the interpretation of Surah Al-Isra' (17: 26) is that it reminds us to share rights (in this case specifically for assets) and the prohibition on wasting assets (wasteful/tabzir). The results of the research show that in Islam the property produced by an individual is not entirely the property of that individual, but some of the property owned is the right of another individual. Therefore, someone who has assets must be wise in managing these assets. And get benefits that are worth worship when using these assets.. Keywords: Wealth Management in Islam; QS.Al-Isra' [17]: 26; Ma’na Cum Maghza. Abstrak: Penelitian ini membahas tentang bagaimana pengelolaan harta dalam sudut pandang Islam berdasarkan QS. Al-Isra’ (17: 26) dengan pendekatan analisis ma’na cum maghza. Fokus utama dalam tafsiran Surat Al-Isra’ (17: 26) adalah bahwa mengingatkan untuk membagi hak (dalam hal ini di khususkan pada harta) dan larangan menghambur-hamburkan harta (boros/tabzir). Hasil penelitian menunjukkan bahwa dalam Islam harta yang dihasilkan individu bukanlah sepenuhnya hak milik individu tersebut saja, akan tetapi sebagian dari harta yang dimiliki tersebut terdapat hak individu lain. Oleh karena itu, seseorang yang memiliki harta harus bijaksana dalam mengelola harta tersebut. Dan mendapat manfaat yang bernilai ibadah ketika digunakan harta tersebut Kata kunci: Pengelolaan Harta dalam Islam; QS.Al-Isra’ [17]: 26; Ma’na Cum Maghza. 
ISLAMIC BRAND TRUST IN MUSLIM CONSUMER BEHAVIOR: A SYSTEMATIC LITERATURE REVIEW Batubara, Zulfa Khairina; Majid, M. Shabri Abd.; Soemitra, Andri
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4666

Abstract

Abstract: This study aims to systematically evaluate the literature discussing Islamic Brand Trust in Muslim consumer behavior. Using a Systematic Literature Review (SLR) approach based on the PRISMA method, this study analyzed 50 scientific articles published between 2018 and 2025. The results of the study revealed that brand trust in the Islamic context is not only influenced by general elements such as product quality and brand communication, but also significantly influenced by Islamic values such as halal, sharia ethics, consumer religiosity, and the credibility of halal certification institutions. This study identified five main themes: the role of trust as a mediator, the importance of halal certification, Islamic ethical values in branding, the role of religiosity, and trust in the digital ecosystem. This study contributes to the Islamic marketing literature and offers practical recommendations for marketers in building brand trust in the Muslim consumer segment.Keyword: Islamic branding, brand trust, muslim consumer behavior, systematic literature, PRISMA.Abstrak: Penelitian ini bertujuan untuk mengevaluasi secara sistematis literatur yang membahas Islamic Brand Trust dalam perilaku konsumen Muslim. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berbasis metode PRISMA, penelitian ini menganalisis 50 artikel ilmiah yang diterbitkan antara tahun 2018 hingga 2025. Hasil kajian mengungkapkan bahwa brand trust dalam konteks Islam tidak hanya dipengaruhi oleh elemen umum seperti kualitas produk dan komunikasi merek, tetapi juga dipengaruhi secara signifikan oleh nilai-nilai Islami seperti kehalalan, etika syariah, religiusitas konsumen, serta kredibilitas lembaga sertifikasi halal. Studi ini menemukan lima tema utama: peran trust sebagai mediator, pentingnya sertifikasi halal, nilai-nilai etika Islami dalam branding, peran religiusitas, serta trust dalam ekosistem digital. Studi ini memberikan kontribusi terhadap literatur pemasaran Islami dan menawarkan rekomendasi praktis bagi pemasar dalam membangun kepercayaan merek di segmen konsumen Muslim.Kata kunci: Islamic branding, brand trust, perilakiu konsumen Muslim, literatur sistematis, PRISMA.
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN PRICE EARNING RATIO (PER) TERHADAP PRICE BOOK VALUE (PBV) PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BEI Andriani, Dian Ayu; Siregar, Aris; Sahla, Hilmiatus; Batubara, Zulfa Khairina; Siregar, Azizah
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5782

Abstract

Abstract: This study aims to determine whether ROE, DER and PER simultaneously and partially affect PBV in technology companies listed on the IDX. This type of research is quantitative research that is descriptive in nature. Data analysis in this study uses a multiple regression analysis model using SPSS 20 for Windows software. Based on the results of the F test, it shows that together the ROE, DER and PER variables have an effect on PBV with a sig F value of 0.000 < significant level of 0.05 and a calculated F value (130.776)> Ftable (2.98). The results of the t test show that the ROE results show a calculated t value> ttable (2.224> 2.05183) and a significant value (0.035 ttable (4.002 > 2.05183) and a significant value (0.000 < 0.05), meaning that PER has an effect and is significant on PBV. The results of the determination coefficient test (R2), the customized R Square value is 0.511 or 51.1%. This means that 51.1% of the PBV variable can be explained by variations in the three independent variables (ROE, DER, and PER), while the remaining 48,9% are explained by other variables outside the model. Keywords: Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Price Book Value (PBV) Abstrak :Penelitian ini bertujuan untuk mengetahui apakah ROE, DER dan PER secara simultan dan parsial berpengaruh terhadap PBV pada perusahaan teknologi yang terdaftar di BEI. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriftif. Analisis data dalam penelitian ini menggunakan model analisis regresi berganda dengan menggunakan software SPSS 20 for windows. Berdasarkan hasil uji F menunjukkan bahwa secara bersama-sama variabel ROE, DER dan PER mempunyai pengaruh terhadap PBV dengan hasil nilai sig F sebesar 0,000 < tingkat signifikan 0,05 dan nilai Fhitung (130,776) > Ftabel (2,98). Hasil uji t diketahui bahwa hasil ROE menunjukkan nilai thitung > ttabel (2,224 > 2,05183) dan nilai signifikan (0,035 < 0,05) artinya ROE berpengaruh dan signifikan terhadap PBV. DER menunjukkan nilai -thitung < ttabel (-2,882 < 2,05183) dan nilai signifikan (0,008 < 0,05), artinya berpengaruh DER negatif dan signifikan terhadap Price Book Value (PBV). PER menunjukkan nilai thitung > ttabel (4,002 > 2,05183) dan nilai signifikan (0,000 < 0,05), artinya PER berpengaruh dan signifikan terhadap PBV. Hasil uji koefisien determinasi (R2), nilai adjusted R Square sebesar 0,511 atau 51,1%. Hal ini berarti bahwa 51,1% variabel PBV yang bisa dijelaskan oleh variasi dari ketiga variabel independen (ROE, DER, dan PER), sedangkan sisanya 48,9 % dijelaskan oleh variabel lain di luar model. Kata kunci : Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), dan Price Book Value (PBV)
IMPLEMENTASI DAN TANTANGAN REGULASI SERTIFIKASI HALAL DI INDONESIA (Studi Kasus Pada Sektor UMKM di Provinsi Sumatera Utara) Batubara, Zulfa Khairina; Nawawi, Zuhrinal M; Ramadhan, Muhammad
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5784

Abstract

Abstract: Halal certification is a strategic public policy instrument for strengthening the national Islamic economic ecosystem. Following the enactment of Law Number 33 of 2014 on Halal Product Assurance, the Indonesian government has intensified the mandatory implementation of halal certification, particularly for micro, small, and medium enterprises (MSMEs). Nevertheless, policy implementation at the regional level continues to face various structural, administrative, and socio-cultural challenges. This study aims to analyze the implementation of halal certification regulation for MSMEs in North Sumatra Province using a descriptive qualitative approach. The analytical framework integrates Edwards III’s policy implementation theory with the maqāṣid al-sharī‘ah perspective and Islamic economic values as articulated by Chapra and Asutay. Research data were collected through document analysis, secondary data from the Halal Product Assurance Organizing Agency (BPJPH), and exploratory interviews with three key informants, namely a regional BPJPH official, a halal facilitator (LP3H), and an MSME actor. The findings indicate that the implementation of halal certification in North Sumatra has improved significantly following the Halal Certification Facilitation Program (SEHATI). However, major constraints remain, including limited human resources, low digital literacy among MSMEs, and weak inter-institutional coordination. This study contributes theoretically by proposing an integrative maqāṣid-based halal policy implementation model and offers practical insights for strengthening Islamic public policy and halal governance at the regional level. Keywords: Halal Certification, MSMEs, Policy Implementation, Maqāṣid al-Sharī‘ah, Sharia Economics. Abstrak: Sertifikasi halal merupakan instrumen kebijakan publik strategis dalam membangun ekosistem ekonomi syariah nasional. Sejak diberlakukannya Undang-Undang Nomor 33 Tahun 2014 tentang Jaminan Produk Halal, pemerintah Indonesia berupaya mendorong kewajiban sertifikasi halal, khususnya bagi sektor usaha mikro, kecil, dan menengah (UMKM). Namun, implementasi kebijakan ini masih menghadapi berbagai tantangan struktural dan kultural di tingkat daerah. Penelitian ini bertujuan menganalisis implementasi regulasi sertifikasi halal pada UMKM di Provinsi Sumatera Utara dengan menggunakan pendekatan kualitatif deskriptif. Kerangka analisis penelitian ini mengintegrasikan teori implementasi kebijakan Edwards III dengan perspektif maqāṣid al-sharī‘ah serta nilai ekonomi Islam sebagaimana dikembangkan oleh Chapra dan Asutay. Data penelitian diperoleh melalui studi dokumentasi, analisis data sekunder BPJPH, serta wawancara eksploratif dengan tiga informan kunci, yaitu pejabat BPJPH daerah, pendamping halal (LP3H), dan pelaku UMKM. Hasil penelitian menunjukkan bahwa implementasi sertifikasi halal di Sumatera Utara mengalami peningkatan signifikan pasca penerapan program Sertifikasi Halal Gratis (SEHATI), namun masih dihadapkan pada keterbatasan sumber daya, rendahnya literasi digital pelaku UMKM, dan lemahnya koordinasi lintas lembaga. Studi ini berkontribusi secara teoretis melalui pengembangan model konseptual implementasi kebijakan halal berbasis maqāṣid al-sharī‘ah serta memberikan implikasi praktis bagi penguatan kebijakan publik Islam di tingkat daerah. Kata kunci: Sertifikasi Halal, UMKM, Implementasi Kebijakan, Maqāṣid al-Sharī‘ah, Ekonomi Syariah.
Co-Authors Aggraini, Sustika Winda Andri Soemitra Aris, Siregar Azhari Akmal Tarigan Br. Barus, Melyana Dian Ayu Andriani Fhitri, Nisfu Hanung Eka Atmaja Hilmiatussahla, Hilmiatussahla M. Shabri Abd. Majid Muhammad Ramadhan Parlindungan, Anggiat Permana, Jaka Sahla, Hilmiatus Simanjuntak, Helmina Sinaga, Dandy Gunawan Siregar, Azizah Sitorus, Eko Anuary Syahreza, Rahmi Tobing, Daniel Suryadi Cornelius Lumban Winda Ardiani Zuhrinal M. Nawawi