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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 SENTRALISASI 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 APPLIED BUSINESS ADMINISTRATION 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 Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management 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 JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal of Indonesian Management Indonesian Journal of Innovation Studies Journal of Computer Science and Information Systems (JCoInS) Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision Indonesia Auditing Research Journal 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 Jurnal Simki Economic
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Sharia-Compliant MSMEs Development Strategy: Soar Approach in a Bakery Business in Tanjung Morawa Tanjung, Rizki Ramadhan; Yafiz, Muhammad; Rahmani, Nur Ahmadi Bi
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3852

Abstract

This study aims to analyze the development of Sharia-compliant MSMEs by applying the SOAR (Strengths, Opportunities, Aspirations, Results) approach. Utilizing a qualitative case study methodology, data were collected through documentation, in-depth interviews with key stakeholders including the owner, employees, customers, and external observers, as well as direct observation to comprehensively address the research questions. The findings reveal that Roti Pakcik Tamora’s key strengths lie in consistent product quality, strong business integrity, and strict adherence to Sharia principles in all operational aspects. Strategic opportunities include the effective use of social media as a dynamic marketing tool and a rising public awareness and demand for halal products that the business can leverage. The business owner’s aspirations emphasize achieving economic success while also seeking blessings, justice, and widespread social benefits. As a result, the business has achieved measurable outcomes such as empowering the local workforce, increasing revenue, and fostering strong customer loyalty. The study concludes that the SOAR approach not only effectively integrates Sharia values into business strategies but also equips Sharia-compliant MSMEs to overcome challenges related to digitalization and market competition, fostering sustainable growth. Hence, the SOAR strategy is relevant and applicable as a replicable model for other Sharia-compliant MSMEs navigating the digital economy and halal marketing landscape.
Global Macroeconomic Drivers of Gold Prices: The Impact of Inflation, USD Exchange Rate, and Crude Oil Prices Herman, Herman; Wijaya, Antony; Amir, Afriza; Rahmani, Nur Ahmadi Bi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

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

Abstract

  This study aims to examine the influence of the inflation rate, the US dollar exchange rate, and global oil prices on world gold prices. Using a quantitative approach with secondary time-series data, the analysis was carried out through multiple linear regression to identify both partial and simultaneous effects of the selected macroeconomic variables. The findings indicate that the inflation rate does not have a significant impact on gold prices. In contrast, the US dollar exchange rate shows a positive and significant relationship with gold prices, suggesting that fluctuations in the value of the dollar play an important role in shaping global gold market movements. Meanwhile, global oil prices are found to have no significant partial effect on gold prices. Furthermore, when examined simultaneously, the three macroeconomic variables do not exhibit a collective influence on world gold prices. These results highlight the dominant role of currency dynamics compared to inflationary conditions and oil price fluctuations in determining gold price behavior during the observed period.
SHARIA-BASED MSME DEVELOPMENT STRATEGY IN TEBING TINGGI CITY Lubis, Radja Janna; ,., Sugianto2; Rahmani, Nur Ahmadi Bi
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32070

Abstract

The purpose of this study is to develop a development plan for sharia-based MSMEs in Tebing Tinggi City to encourage more equitable and inclusive regional economic development. This study used a qualitative descriptive method. Five MSMEs that have implemented sharia principles in their operations were observed and interviewed to collect data. The collected data were then analyzed thematically to identify trends, obstacles, and development tactics. The study findings demonstrate that sharia-based MSMEs in Tebing Tinggi City have adopted Islamic values such as being free from usury, using halal materials, and contributing to social welfare. However, they still face significant challenges such as limited access to sharia financing, a lack of Islamic economic literacy, and suboptimal utilization of digitalization. Recommended development strategies include improving sharia literacy, partnerships with Islamic financial institutions, training in digitalization and halal marketing, and facilitating halal certification. An integrative approach based on spiritual values, technology, and institutionalization is needed to strengthen the competitiveness of sharia-based MSMEs sustainably. This study contributes to the strategic framework for sharia-based MSME development at the regional level, integrated with Islamic economic principles and local challenges. The uniqueness of this study lies in the focus on the local context of Tebing Tinggi City and the direct interview approach to formulate sustainable strategies.Keywords: Sharia-compliant MSMEs, development strategy, finance, local economy, Tebing Tinggi City
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.
Optimizing the Production Cost Budget as an Instrument for Planning and Cost Control at PT. Perkebunan Nusantara IV Kebun Panai Jaya Syahprya, Widya Dwi; Rahmani, Nur Ahmadi Bi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9297

Abstract

This study aims to determine how the production cost budget is used as an instrument for planning and controlling production costs at PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. This study is expected to provide input for company management regarding the role of the budget as a planning and control tool. The research method used is qualitative research with a descriptive approach to explore budget fluctuations and production cost realization, as well as changes in budget productivity and production cost realization. The research subjects consisted of the Head of the Accounting Department, one accounting staff, and the Treasurer of the Finance Department of PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. Data collection was conducted through interviews with the finance department. The data analysis technique used is a method that collects, organizes, interprets, and analyzes data to solve problems encountered. The results of this study indicate differences between budgeted and realized production costs, as well as a decrease in productivity in certain years. The use of the budget must also be accompanied by a more in-depth variance analysis to identify the causes of deviations. Therefore, necessary steps can be taken to minimize adverse variances between the budget and actual results. Thus, the function of the budget as a planning and control tool can be more effective and efficient.
Analysis of Sustainable Ecotourism Development Strategy: Islamic Economic Review: Case Study Deli Serdang Regency Zahrowaini, Taqiya; Hasibuan, Reni Ria Armayani; Rahmani, Nur Ahmadi Bi
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5172

Abstract

This study aims to formulate a sustainable ecotourism development strategy model in Deli Serdang Regency that is integrated with Islamic Economic principles. The gap arises because the dominant conventional strategy in Deli Serdang fails to address sustainability issues, despite its vast natural potential and the increasing regional halal tourism trend. Using a qualitative descriptive approach with a SWOT analysis framework, and reviewed through Islamic economics from the perspective of Maqasid Syariah, this study analyzes the condition of ecotourism in Sikabung-Kabung, Paloh Naga, and Pematang Johar. The results of the IFAS analysis (1.33) and EFAS (1.05) place the destinations in Quadrant I (Aggressive/Growth Strategy). Resulting in a StrategyEco-Socio Tourism Based on local communities that integrate Islamic ethical service standards and education-based environmental conservation, integrated within an Islamic economic framework that balances aspects of sustainable economic benefits, environmental protection, and improving the quality of life of the community with the local foundation of maqasid sharia.while addressing infrastructure and human resource challenges, to create competitive and sustainable ecotourism.
Analysis of the Role of Investment in Economic Development Policy in the Tourism Sector in Deli Serdang Regency Miftaloka, Ummu Hany; Imsar; Rahmani, Nur Ahmadi Bi
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3659

Abstract

This study aims to analyze the role of investment in economic development policies in the tourism sector in Deli Serdang Regency and its empowerment towards regional economic growth from an Islamic economic perspective. The research method used is a qualitative descriptive analytical approach utilizing secondary data from the Central Statistics Agency (BPS), the Tourism Office, and the Investment and One-Stop Integrated Services Office (DPMPTSP) of Deli Serdang Regency for the 2015–2024 period. The results show that tourism investment contributes positively to increasing Gross Regional Domestic Product (GRDP), creating jobs, and strengthening the creative economy of local communities. Programs such as the Kamu Market in Denai Lama Village and the development of Sibolangit nature tourism are examples of the successful synergy between investment policies and community economic empowerment. However, the effectiveness of the policy still faces obstacles in the aspects of inter-agency coordination, equitable distribution of investment between regions, and limited human resource capacity. From an Islamic economic perspective, tourism investment must be based on the principles of maslahah, 'adl (justice), and tawazun (balance) so that economic development does not only focus on material growth, but also ensures social welfare and environmental sustainability. The concept of khalifah fil ardh (vicegerent) emphasizes humanity's responsibility as stewards of the earth to ensure sustainable and ethical investments. Therefore, investment policy strategies in the tourism sector need to be directed at strengthening sustainable tourism investments based on Islamic values ​​to create inclusive, equitable, and environmentally just economic growth
Analisis Digitalisasi Sistem Informasi Akuntansi, Kompetensi Operator, dan Pengendalian Internal terhadap Akurasi Laporan Penjualan Tunai BBM SPBU 14.205.1135 Lubuk Pakam Daulay, Haikal Dzikri; Nasution, Muhammad Syukri Albani; Rahmani, Nur Ahmadi Bi
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1569

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan digitalisasi sistem informasi akuntansi, kompetensi operator, dan pengendalian internal dalam meningkatkan akurasi laporan penjualan tunai BBM pada SPBU 14.205.1135 Lubuk Pakam. Latar belakang penelitian menunjukkan masih adanya ketidaksesuaian laporan penjualan, kesalahan input data, serta lemahnya verifikasi internal akibat penggunaan sistem semi-digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi sistem akuntansi telah membantu meningkatkan akurasi pencatatan transaksi, tetapi belum optimal karena masih adanya proses pencatatan manual. Kompetensi operator juga memengaruhi tingkat akurasi laporan karena pengetahuan teknologi dan akuntansi dasar masih terbatas. Pengendalian internal telah berjalan, namun membutuhkan penguatan terutama pada aspek verifikasi dan pemisahan tugas. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut saling berhubungan dalam mewujudkan laporan penjualan tunai BBM yang akurat dan andal.
Co-Authors ,., Sugianto2 Afriza Ulfa Ritonga, Afriza Ulfa Ritonga Aminuyati Amir, Afriza Andini, Vingkan 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 Daulay, Haikal Dzikri 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 Imsar 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 Miftaloka, Ummu Hany Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution 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