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Journal : JURNAL ILMIAH GLOBAL EDUCATION

Analisis Transaksi Jual Beli Ikan Terhadap Kesejahteraan Nelayan Dalam Perspetif Ekonomi Islam Munawar, Ahmad Fauzi; Rahmani, Nur Ahmadi Bi; Nasution, Juliana
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4826

Abstract

This study aims to analyze the impact of fish trading transactions on the welfare of fishermen in Medan Deras Village and examine this situation from an Islamic economic perspective. The research method used is descriptive qualitative through in-depth interviews, observation, and documentation studies of fishermen as the main actors in the transactions. The results show that the fish trading mechanism is still dominated by distributors and traders, thus placing fishermen in a weak bargaining position. Unfair pricing practices and dysfunctional Fish Marketing Places (TPI) cause fishermen to receive incomes that are not commensurate with the efforts and risks incurred. From an Islamic economic perspective, this condition does not reflect the achievement of falah and maslahah, because there are still elements of zulm (injustice), economic coercion, and the unfulfilled principles of maqashid sharia, particularly the protection of property (hifz al-mal) and peace of mind (hifz al-nafs). This study emphasizes the need for reform of the marine product marketing system, strengthening sharia institutions, and fair pricing mechanisms to improve the welfare of fishermen holistically.
Analisis Penerapan Akuntansi UMKM Berbasis SAK EMKM Pada Nyushiin Medan Solusi Transparansi Dan Efisiensi Keuangan Syifa, Naila Jayida; Rahmani, Nur Ahmadi Bi; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4831

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the culinary business Nyushiin Medan as an effort to improve transparency and efficiency of financial management. The method used was descriptive qualitative, with data collection techniques including observation, in-depth interviews, and documentation of financial reports from 2022 to 2024. The results indicate that the implementation of SAK EMKM is still partial and unsystematic. The prepared financial reports do not fully follow the standard format, particularly in the preparation of the Statement of Financial Position and Notes to the Financial Statements (CALK). However, transparency has increased through neater recording of daily transactions and the separation of personal and business finances. The implementation of a simplified income statement also encourages efficiency, as evidenced by the business's ability to reduce promotional costs and increase product profit margins. The main obstacles to the implementation of SAK EMKM are low accounting literacy and a lack of external mentoring. Therefore, support from the government, academics, and financial institutions is essential to encourage the comprehensive implementation of SAK EMKM-based accounting in the MSME sector.
Co-Authors ,., Sugianto2 Afriza Ulfa Ritonga, Afriza Ulfa Ritonga Aminuyati Amir, Afriza Andri Soemitra Antony Wijaya Aqwa Naser Daulay Arifin Fauzi Lubis Arsyadona, Arsyadona Atha, Muhammad Alwan atika Atika Atika Atikah, Rahmi Atmaja, Ardi Azhar Maksum Baehaqi Batubara, Maryam Br Silalahi, Noni Novita Sari Budi Prianto Chaniago, Alia Devyana, Melati Dharma, Budi Dzuljastri, Dzuljastri Fachrozie, Ridho Fadhil, Muhammad Irsyad Fahani, Tania Azura Febriana, Vinni Firjatullah, Fairuz Fitri Susanti Siregar Hani, Hani Widari Hanin, Fadya Harahap, Jamiah Harahap, Rahmat Daim Hasibuan, Muthia Hafsari Hasibuan, Reni Ria Armayani Hendri Tanjung ilham khairi, ilham Indradewa, Rhian Jannah, Nurul Juniartkik, Irma Kaswinata, Kaswinata Kembaren, Nurul Fadhilah Yusri Khaira Amalia Fachrudin Khairani, Umi Khairi, Mhd Rizki Khairun Nisa Kusmilawaty, Kusmilawaty Lubis, Muhammad Azizi Akbar Lubis, Radja Janna Lubis, Ridwan Azhari Mahira, Nazla Minda Mandani, Putih Manurung, Nabila Tasya Nurhafifah Marliyah Matondang, Sabrina Natasya Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan muhammad Syahbudi, muhammad Muhammad Yafiz, Muhammad Munawar, Ahmad Fauzi Mustapa  Khamal  Rokan Nasution, Juliana Nikira, Nikira NST, Muhammad Latief Ilhamy Nst, Nurul Hafizah Nurbaiti Nuri Aslami Nurul Inayah Nurwani Nurwani Nurwani, Nurwani Prasetyo, Aris Kukuh Qarni, Waizul Qoyum, Muhammad Quraniyah, Fike Radianti, Ami Rahma, Tri Inda Fadhila Rahmadhani, Layla Rahman, Zikri Rahmi Syahriza, Rahmi Ramlan, H. Rianti, Irna Sarah, Fitria Siagian, Melsa Siagian, Riza Rasyid Silalahi, Amlys Syahputra Silalahi, Purnama Ramadani Simanungkalit, Gustin Tamara Siregar, Efrida Rahma Sari Siregar, Eva Syahrida Siti Jubaidah, Siti Sitorus, Friska Olavia Sugianto Surbakti, Agung Grafika Syah, Dwiki Wardana Syahprya, Widya Dwi Syahputra*, Angga Syarbaini, Ahmad Muhaisin B. Syifa, Naila Jayida Tambunan, Sagdiyah Fitri Andani Tanjung, Rizki Ramadhan Tiawan, Tegar Adit Vanessa Vanessa Wahyu Syarvina Wiwik Handayani Yanti, Nur Santri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zahrowaini, Taqiya