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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Manajemen STIE Muhammadiyah Palopo Madania: Jurnal Ilmu-Ilmu Keislaman Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Competitive Jurnal Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Informatika Tasharruf: Journal Economics and Business of Islam International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Bisnis Net : Jurnal Ekonomi dan Bisnis JURNAL MANAJEMEN AKUNTANSI (JUMSI) Dynamic Management Journal JCA (Jurnal Cendekia Akuntansi) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Indonesian Journal of Innovation Studies Journal of Computer Science and Information Systems (JCoInS) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision Amkop Management Accounting Review (AMAR) Research Horizon Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties GEMAH RIPAH: Jurnal Bisnis IIJSE Jurnal Akuntansi dan Keuangan Islam (JAKIs) As-Syirkah: Islamic Economic & Financial Journal
Rahmani, Nur Ahmadi Bi
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analyzing digital resilience strategies for Harian Waspada through ANP and Maqashid Shariah in a VUCA environment Arsyadona, Arsyadona; Rokan, Mustapa Khamal; Rahmani, Nur Ahmadi Bi
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art18

Abstract

IntroductionPrint media organizations in Indonesia face mounting pressure as digital technology reshapes audience behavior, advertising markets, and competition. Harian Waspada, a long-standing Sharia-based newspaper, must navigate an environment defined by volatility, uncertainty, complexity, and ambiguity while preserving its ethical foundation. The organization confronts declining print revenue, limited digital capability, and evolving expectations for interactive and diverse content. These challenges call for a comprehensive assessment of how financial, technological, organizational, and ethical dimensions shape long-term resilience.ObjectivesThis study aims to identify the most critical factors that influence the resilience of Harian Waspada in the digital era and to determine strategic priorities that support sustainable transformation. It also seeks to explore how principles of Maqashid Shariah can guide responsible decision-making and strengthen adaptability in a rapidly changing media landscape.MethodThe study employed a mixed-methods approach. Qualitative insights were collected through interviews with individuals who understand the newspaper’s operations and the broader media industry. Quantitative analysis was conducted using the Analytic Network Process to examine the relationships among financial sustainability, digital readiness, organizational culture, audience engagement, and ethical considerations. The analysis produced priority rankings and illustrated the interdependence among these factors.ResultsThe findings show that financial sustainability and digitalization challenges present the greatest obstacles to organizational resilience. A substantial decline in advertising revenue, combined with limited technological infrastructure and digital skills, restricts the pace of transformation. The study also reveals that audience engagement, content diversification, and stronger internal coordination are essential for long-term survival. Strategic priorities include investment in digital technology, enhancement of human resources, development of interactive communication channels, and content innovation. Ethical guidance derived from Maqashid Shariah supports the creation of responsible journalism and strengthens trust with readers.ImplicationsThe results indicate that successful adaptation requires a holistic approach that aligns technological advancement, financial management, organizational transformation, and ethical values. Strengthening the connection between strategic planning and Maqashid Shariah encourages balanced growth and reinforces the social role of the media.Originality/NoveltyThis study offers an integrative perspective by combining the Analytic Network Process with Maqashid Shariah to evaluate media resilience. It provides a structured framework that connects digital transformation, financial stability, organizational renewal, and ethical governance in an Islamic media context.
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.
Pengaruh Pemahaman SAK EMKM, Literasi Keuangan Pelaku Usaha Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan UMKM Di Kota Medan Hariyatih, Suri; Rahmani, Nur Ahmadi Bi; Nurbaiti, Nurbaiti
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8776

Abstract

This study aims to analyze the influence of SAK EMKM understanding, business actors' financial literacy, and the utilization of information technology on the quality of MSME financial reports in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME respondents selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM does not have a significant effect on the quality of financial reports. Conversely, financial literacy and the utilization of information technology have a positive and significant influence on the quality of financial reports. Simultaneously, these three variables have a significant effect with a coefficient of determination (Adjusted R Square) of 79.2%, while the remaining 20.8% is influenced by other factors outside this research model. These results imply that strengthening financial literacy and the adoption of information technology are key factors in increasing the transparency and accountability of MSME financial reporting in Medan City. Keywords: Financial Literacy, Financial Reports, Information Technology, MSMEs, SAK EMKM
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 Baehaqi Batubara, Maryam 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 hariyatih, Suri Hasibuan, Muthia Hafsari Hendri Tanjung ilham khairi, ilham Indradewa, Rhian Juniartkik, Irma Kaswinata, Kaswinata Kembaren, Nurul Fadhilah Yusri Khairani, Umi Khairi, Mhd Rizki Khairun Nisa Kusmilawaty, Kusmilawaty Lubis, Radja Janna Lubis, Ridwan Azhari Mahira, Nazla Minda Manurung, Nabila Tasya Nurhafifah Marliyah Muhammad Ramadhan 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 Nurul Jannah 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 Riza Rasyid Al-Aufa Siagian Sarah, Fitria Siagian, Melsa Silalahi, Purnama Ramadani Simanungkalit, Gustin Tamara Siregar, Efrida Rahma Sari Siti Jubaidah, Siti Sitorus, Friska Olavia Sugianto Surbakti, Agung Grafika Syah, Dwiki Wardana 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