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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Al-Mustashfa Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam SENTRALISASI At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal on Education Almana : Jurnal Manajemen dan Bisnis Syarikat : Jurnal Rumpun Ekonomi Syariah Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) JEKPEND Jurnal Ekonomi dan Pendidikan Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Media Ekonomi Al Mashaadir : Jurnal Ilmu Syariah AL-FALAH : Journal of Islamic Economics Jurnal Interprof Jurnal Investasi Islam Al-Fikru: Jurnal Ilmiah JURNAL MANAJEMEN AKUNTANSI (JUMSI) PRAJA observer: Jurnal Penelitian Administrasi Publik Journal Of Business, Finance, and Economics (JBFE) Jurnal Ekonomi dan Bisnis Islam (JEBI) EKSYA: Jurnal Ekonomi Syariah AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat el-Amwal Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Trending: Jurnal Manajemen dan Ekonomi JAKBS At Tasyri'i Jurnal Prodi Perbankan Syariah JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan EKOBIMA Ekonomi Bisnis dan Manajemen Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi, Manajemen, dan Bisnis Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman Academia Open MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Edueksos: Journal Pendidikan Sosial dan Ekonomi Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Jurnal Ecogen
Atika
Universitas Islam Negeri Sumatera Utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Green Accounting Practices in Opak Factory SMEs Rahma Alia; Atika Atika; Yenni Samri Juliati Nasution
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11071

Abstract

General Background: Environmental sustainability has become an essential aspect of business operations, especially for small and medium enterprises (SMEs) in the food processing sector. Specific Background: The opak factory in Sidodadi Village, Indonesia, produces organic and inorganic waste, necessitating strategic environmental management. Knowledge Gap: While studies have shown benefits of green accounting, limited research explores its application and link to business sustainability within rural SMEs. Aims: This study aims to assess the implementation of green accounting and environmental performance in supporting business sustainability at the opak factory. Results: Using qualitative methods including interviews and field observations, findings reveal suboptimal integration of environmental costs into financial records and inadequate documentation of environmental initiatives. Although the factory engages in solid and liquid waste management—such as reusing cassava pulp as animal feed and building liquid waste tanks—these efforts are not systematically reported under green accounting frameworks. Novelty: The study offers empirical insight into green accounting within a rural food SME, highlighting distinct challenges and context-specific practices. Implications: Without structured financial tracking and better stakeholder awareness, potential long-term benefits such as increased competitiveness, regulatory compliance, and market access remain underutilized. Strengthening institutional understanding and environmental cost reporting is crucial for advancing sustainable business practices. Highlights: Environmental costs are not systematically recorded in financial reports. Waste management practices exist but lack integration into sustainability reporting. Green accounting remains underutilized due to limited awareness and resources. Keywords: green accounting, environmental performance, business sustainability, SMEs, waste management
The Influence of Kotanopan Muslim Community Perceptions on Financing Decisions at BPRS Sidanglaya in Mandailing Natal Regency North Sumatra Nurul Fadilah; Atika; Muhammad Arif
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/m43tdr14

Abstract

This study aims to analyze the influence of Kotanopan Muslim community perceptions on financing decisions at BPRS Sidanglaya in Mandailing Natal Regency, North Sumatra. The research method used is a quantitative approach with purposive sampling techniques involving 83 respondents from the Kotanopan Muslim community who are financing customers at BPRS Sidanglaya. Data collection was conducted through the distribution of questionnaires, while data analysis used multiple linear regression with the help of the SPSS application. The results showed that partially, functional value, emotional value, and risk perception had a positive and significant effect on financing decisions. Meanwhile, religious value did not have a significant effect on financing decisions. Simultaneously, all independent variables had a significant effect on the decision to choose financing. These findings indicate that product benefits, emotional comfort, and risk perception play an important role in influencing the Muslim community's decision to choose financing products at BPRS Sidanglaya.
Analisis Implementasi Gadai Emas Pada Bank Syariah Indonesia Ditinjau Dari Shariah Compliance Andi Hotmatua Harahap; Atika Atika
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5726

Abstract

The practice of Pawning Gold is currently widely carried out by Indonesian Sharia Banks. One of the Islamic Bank products that uses sharia principles as a guideline in its operations, the level of compliance with sharia compliance in its implementation must be measured and adjusted to sharia compliance. This research is a benchmark for the level of sharia compliance in the implementation of BSI gold pawning. Researchers chose BSI KCP Medan Marelan as the research object with a research focus related to the suitability of Sharia Compliance in the implementation of gold pawning at BSI. This research uses a qualitative approach method with a case study type. The research results show that the BSI KCP Medan Marelan gold pawn uses three contracts, namely, the rahn, qardh and ijarah contracts, each of which is guided by the DSN-MUI fatwa, which in the DSN fatwa is emphasized regarding the implementation of each contract and the ujroh fee is charged to the customer. Regarding the implementation of gold pawning at BSI, starting from the contract, collateral, maintenance costs, until the end of the contract, it is carried out in accordance with sharia principles based on the DSN-MUI fatwa.
Pengaruh Customer Perceived Value Dan Trust Terhadap Loyalitas Pengguna Mobile Banking Dengan Kepuasan Sebagai Variabel Intervening Pada Bank Syariah Indonesia : (Studi Kasus Mahasiswa Universitas Islam Negeri Sumatera Utara) Rahmansyah Rahmansyah; Marliyah Marliyah; Atika Atika
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.593

Abstract

This research aims to analyze the influence of Customer Perceived Value and Trust on Loyalty of mobile banking users with Satisfaction as an Intervening Variable at Bank Syariah Indonesia among UIN North Sumatra Students. The sampling technique in this research used purposive sampling. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method used is path analysis with SPSS 25 software. The results of this research show that partially, customer perceived value and trust have a direct effect on satisfaction. customer perceived value, trust and satisfaction have a direct effect on loyalty. Simultaneously, customer perceived value and trust have a direct effect on satisfaction. customer perceived value, trust and satisfaction also have a direct influence on loyalty. Satisfaction has a significant effect as a mediator of the relationship between customer perceived value and loyalty. Satisfaction also has a significant effect as a mediator of the relationship between trust and loyalty.
The Business Behind the Blessings: A Critical Review of Financial Practices At Masjid Agung At-Taqwa Idham Mahrivi; Waizul Qarni; Atika Atika
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 14 No. 02 (2025)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v14i02.22181

Abstract

This study aims to determine the financial management programs implemented at the At-Taqwa Mosque in Southeast Aceh Regency in empowering the community through financial management. The type of research used in this study is qualitative with descriptive qualitative analysis. Types of data collection were carried out using interviewtechniques, observation, documentation, and literature with the research subject of money management at the AT-Taqwa Mosque. The results of the study indicate that the At-Taqwa Mosque not only manages money but also participates in mosque-based community empowerment through the money given. Empowerment is also realized through empowerment programs in the economic field such as productive money, healthy carts and providing training to mustahiq. Good economic empowerment indicates that mustahiq also have good economic quality. This is due to the changing mindset of the community that is increasingly developing about efforts to improve the standard of living to be better than before. Therefore, economic empowerment can improve the welfare, income, and independence of mustahiq. The implication of this research is that Mosque Financial Management is not merely administrative, but has a social impact. Through effective fund management, At-Taqwa Mosque is able to carry out economic empowerment programs that directly address the needs of mustahiq (beneficiaries), thus providing a real impact on the lives of the community.Keywords: Money, Community Empowerment, Mustahiq, Mosque.
Determinants Of Halal Cosmetic Purchase Decisions Through Online Applications With The Utaut Approach (Case Study Of Students Of The Faculty Of Economics And Islamic Business, Uin Sumatera Utara) Sofia Lubis; Atika Atika; Muhammad IkhsaN Harahap
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: 2025 (Supplementary Issue)
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32064

Abstract

This study aims to analyze the factors influencing the decision to purchase halal cosmetics through e-commerce applications using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach.This study employed a quantitative survey approach. The sample consisted of 100 students from the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra, selected using a purposive sampling technique. Data were collected through an online questionnaire and analyzed using multiple linear regression (SPSS) and Partial Least Squares-based Structural Equation Modeling (PLS-SEM) using SmartPLS software.The results indicate that performance expectancy, social influence, and facilitating conditions significantly influence the decision to purchase halal cosmetics online. Meanwhile, effort expectancy did not show a significant effect. Keywords: UTAUT, Halal Cosmetics, E-Commerce, Purchasing Decisions, Muslim Students
Pembiayaan Mudharabah dan Produktivitas Usaha Tani: Analisis Mediasi Penguatan Kelompok Tani dalam Perspektif Ekonomi Syariah Muhammad Addnan Nur Nasution; Muhammad Lathief Ilhamy Nasution; Atika
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14586

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pembiayaan Mudharabah terhadap Produktivitas Usaha Tani dengan Program Kelompok Usaha Tani sebagai variabel mediasi dalam perspektif ekonomi syariah. Penelitian menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS). Lokasi penelitian dilakukan di Desa Tanjung Selamat, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang. Sampel penelitian berjumlah 50 responden yang dipilih menggunakan teknik purposive sampling, yaitu petani yang telah memperoleh pembiayaan mudharabah dan aktif dalam kelompok usaha tani. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert lima poin dan dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa Pembiayaan Mudharabah berpengaruh positif terhadap Produktivitas Usaha Tani. Selain itu, Pembiayaan Mudharabah juga berpengaruh signifikan terhadap Program Kelompok Usaha Tani, yang menunjukkan bahwa pembiayaan syariah mampu memperkuat aktivitas kelembagaan petani dan meningkatkan partisipasi anggota kelompok tani. Namun demikian, Program Kelompok Usaha Tani belum mampu memediasi secara signifikan hubungan antara Pembiayaan Mudharabah dan Produktivitas Usaha Tani. Temuan ini mengindikasikan bahwa peningkatan produktivitas usaha tani tidak hanya dipengaruhi oleh akses pembiayaan, tetapi juga memerlukan penguatan kapasitas kelembagaan, pendampingan usaha, dan pengelolaan kelompok tani yang lebih efektif. Penelitian ini memberikan kontribusi teoritis terhadap pengembangan literatur ekonomi syariah, khususnya terkait integrasi pembiayaan syariah dan pemberdayaan kelembagaan petani dalam sektor pertanian. Secara praktis, hasil penelitian ini dapat menjadi masukan bagi lembaga keuangan syariah dan pemerintah dalam merancang kebijakan pembiayaan pertanian berbasis syariah yang lebih efektif dan berkelanjutan.
The Influence of Murabahah Financing and Third Party Funds (DPK) on Net Profit at Bank Sumut Multatuli Sharia Branch Office for the 2022-2024 Period Putri Dini Agustin; Nursantri Yanti; Atika
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16810

Abstract

Purpose: This study aims to examine the extent to which financing murabahah and Third Party Funds (DPK) affect the net profit obtained by Bank Sumut, Multatuli Sharia Branch Office, over the period 2022 to 2024. Design/Method/Approach: The approach adopted a quantitative, associative nature, with data sourced from the report's quarterly finance, including up to 12 data points. Analysis method covering descriptive statistics, testing assumptions classic, as well as multiple linear regressions equipped with t-test, F-test, and coefficient determination (R²). Findings: In a way, partial murabahah has a significant positive impact on profit, with the t-count exceeding the t-table (4.139 > 2.262). A similar pattern holds for DPK, which also has a significant positive influence (t-count = 3.155 > 2.262). Testing simultaneously yields a calculated F of 9.055, which exceeds the F table value of 4.26, confirming that the second variable, in a way, together influence profit clean. The R² value of 0.594 indicates that the second variables explain 59.4% of the change in profit, while the remaining 40.6% is influenced by external factors within the scope of this model. Originality / Values: Findings that confirm the importance of optimizing DPK collection and distribution through murabahah as the main pillar for improving the profitability of Islamic banks.
The influence of financial awareness and the utilization of artificial intelligence on financial decision making of students at the State Islamic University of North Sumatra M. Fikri Tanjung; Atika Atika; Marliyah Marliyah
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.683

Abstract

This study uses a quantitative method with a causal associative relationship to analyze the influence of financial awareness and the role of AI on the structure of financial decision-making among UINSU students. Primary data collection comes from a 5-level Likert-scale questionnaire distributed to a sample of 100 students. To ensure the accuracy of the multiple linear regression output, SPSS software is used to execute the analysis stages including: instrument reliability and validity testing, fulfillment of classical assumptions (consisting of normality, freedom from heteroscedasticity, and absence of multicollinearity), and significance evaluation (t-test, F-test, plus the achievement of the coefficient of determination). The output of this research shows a tendency for a positive and significant relationship between variables. Independently, the growth of financial awareness and the appropriate application of AI can stimulate students' financial decisions to become more mature. This conclusion is strengthened by simultaneous testing which shows that the combination of these two factors plays an essential role in influencing the financial behavior of students at the State Islamic University of North Sumatra.
Fiqh Muamalah Review of the Object of Akad (E-Commerce) on Defective Goods Cut Anggraini; Tri Inda Fadhila Rahma; Atika Atika
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 10 No. 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v10i1.20753

Abstract

This study examines the application of Fiqh Muamalah to buying and selling practices in e-commerce, with a focus on the seller's responsibility for defective goods. Using a qualitative method through literature review and normative analysis, the research draws upon scholarly works, journal articles, and relevant Islamic legal sources. The study aims to provide a conceptual framework that aligns Islamic commercial ethics with contemporary online transaction practices. The findings reveal that e-commerce transactions can be considered valid under Fiqh Muamalah if they fulfill essential sharia principles, including justice (‘adl), honesty (ṣidq), and transparency (bayān). The use of Salam and Istishna’ contracts is permissible provided the object of sale is clearly defined, halal, and free from gharar (uncertainty). Furthermore, the study highlights the relevance of khiyār al-‘ayb (option due to defect) and khiyār al-syarth (conditional option) as Islamic legal mechanisms that offer fair resolutions in cases involving defective products. This research supports the growth of sharia-compliant digital commerce by offering practical, jurisprudential solutions and emphasizing key ethical values—trust, accountability, and consumer protection—to promote fair, transparent, and sustainable e-commerce in line with Islamic principles.Keyword: Muamalah Fiqh; Contract Objects; E-Commerce; Defective Goods.  
Co-Authors Adinda Rizki Fadilah Andi Hotmatua Harahap Andri Soemitra Anggraini, Cut Ardhia Prameswari Arifin Fauzi Lubis Asmaul Husna Asrika Winana Farida Ayu Aswan Nawawi Harahap Aulia Chintya Dewi Simamora Ayu Annisa Fikra Ayub Tambak Azka Abi Nugraha Cut Agmi Rayhani Cut Anggraini Dedy Rahman Siregar Desi Khairani Harahap Diah Hafni Pardede Diah Hafni Pardede Dinda Anggi Nurhayati Dona Zahra Hasibuan Dwita Fratiwi Era Rahmadani Damanik Etikarahmi Siregar Fadlul Rohman Fanny Himla Rizqya Pasaribu Fathiya Syahidah Nasution Hendra Harmain Hendra Harmain Idham Mahrivi Ihdi Aini Imsar Imsar, Imsar Isnaini Harahap Ita Ayu Anggina Telaumbanua Kamilah, K Khairani Nasution Khairunnisa Khairunnisa Khoiriah Amalia Siregar Khoirul Yahya Kiafsy Agstiamy Sitorus Laylan Syafina Lidiya Uzmasyah Lukman Hakim M. Fahrurozi Nasution M. Fikri Tanjung Mahrivi, Idham Marlina Marliyah Marliyah Marliyah Maryam Batubara Mawaddah Irham Meyra Rizky Azhary Mhd. Rahandri Siddik Muhammad Addnan Nur Nasution Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Muhammad Syukri Albani Nasution Muhammad Yafiz Muhammad Yuda Alfaruq Nailul Muna Nasution, Annio Indah Lestari Nasution, Muhammad Irwan Padli Nauval Haiban Ginting Novi Diautami Novita Sari Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Aprillia Nurbaiti Tanjung Nurbaiti, Nurbaiti Nurlaila Nursantri Yanti Nurul Fadilah Nurul Hidayah Nst Nurul Inayah Nurul Jannah Nurul Rizkia Hasibuan Ongku Indramora Siregar Purnama Ramadani Silalahi Putri Dini Agustin Putri Nandita Putri Winanda Qarni, Waizul Rahma Alia Rahmansyah Rahmansyah Rahmawati Zein Rahmi Syahriza Reni Hermila Hasibuan Reni Ria Armayani Hasibuan Rifki Nanda putra Lubis Rindiani Riska Adwiyah Hasibuan Rizkika Yulika Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Zalfiana Zein Seri Wahyuni Harahap Sindi Sihombing Sofia Lubis Sonia Ritonga Sri Ramadhani Sri Ramadhani Sri Sudiarti Subandi Subandi Sugianto Sugianto Syachrul Wahyudi Tasya Umaira Tika Afrianny Saragih Tri Danu Satria Tri Deby Damayanti Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Vidia Annisa Palem Vivi Rahmadani Siregar Wahyu Yuda Pradana Waizul Qarni Wardatul Umayya Gea Wenda Isnani Mandasari Yafika Apriliza Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yusrizal Zuhrinal M Nawawi Zul Fahmi Napitupulu