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Pemikiran Ekonomi Islam Al-Syaibani Tentang Aktivitas Produksi Ahmad Riyansyah; Muhammad Arifin Lubis
AGHNIYA : Jurnal Ekonomi Islam Vol 3, No 2 (2021): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v3i2.7242

Abstract

This study aims to analyze Al-Syaibani's Islamic economic thought about production activities. The problem to be discussed is how to implement Al-Syaibani's thinking in the benefits of production for human activities and welfare. This qualitative research has a descriptive analytical method by conducting a literature review. The results of the research obtained are that Al-Syaibani's thinking emphasizes microeconomic problems, so that his thoughts discuss in detail how the economic role of human production activities is to obtain wealth. Al Syaibani interprets that the purpose of production activity is important to play a role in bringing humans closer to God and to support the obedience so that production activities must be carried out or even required.
De-radicalization Program: The Case Study of Indonesia Yaza Azzahara Ulyana; Ahmad Riyansyah
International Journal of Business, Economics, and Social Development Vol 2, No 2 (2021)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v2i2.130

Abstract

Deradicalization program has emerged since 2012 by Indonesian Government due to the fact of increasing number of terrorism act happened in Indonesia. Indonesian government imposed the soft approach in order to be able to rehabilitate terrorist, its group, and family from radical mindset effectively. The ex-convicted terrorist is expected to disengage from their previous group and mindset and ready to rejuvenate as a new person with a moderate mind so that they can mingle back to the society. The program that applied by BNPT is comprehensively for all ages the only differences is when encountered the youth so the approach is slightly different. The purpose of this study is to describe and explaining the formulation of Indonesian deradicalization program in detail. This study uses a social identity theory in explaining the formulation and implementation of BNPT de-radicalization program. In this study, the author used qualitative methods with explanatory research type, followed by collecting data through literature. Based on existing findings, the deradicalization program, which rooted in social identity basic assumptions, is comprehensively established without discrediting certain religious values. And the de-radicalization program in Indonesia can be regarded as successful if the number of people turning back to the radical acts is low. So that to create a sustainable effort BNPT should promote the program more harmoniously, to ensure the effectiveness of the rehabilitation program.
PERBANDINGAN AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH MENURUT PEMIKIRAN SOFYAN SYAFRI HARAHAP Ahmad Riyansyah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8250

Abstract

The purpose of this study is to analyze the comparison of conventional accounting and Islamic accounting derived from the thoughts of Sofyan Syafri Harahap. Currently, the implementation of Islamic accounting is not widely practiced even neglected by companies due to the lack of introduction and concentration of Islamic accounting knowledge. This is because there are still few researchers who study and formulate the practice of Islamic accounting. The form of this research is qualitative through a descriptive approach. The method of the data collection is carried out through various sources including literature review of several related books, articles and related dissertations. Based on the analysis results, it is found that in comparison Sofyan Syafri Harahap argues that conventional accounting has many drawbacks. This is evident from the content of the verses in the Al-Qur'an and also the opinion of several previous Islamic scholars such as Lucas Pacioli. Islamic accounting must be able to guarantee that the information compiled or presented must be correct and free from elements of fraud or injustice, free from partiality to certain interests. The information provided must be transparent, tested, and can be accounted for in the afterlife. Knowledge of Islam is absolutely necessary to view accounting from an Islamic perspective.
Assistance for Student Entrepreneurial Character Development through Compost Fertilizer Production Activities from Household Waste Ahmad Riyansyah; Abiodun Ezekiel Owoyemi; Grida Saktian Laksito; Mariyan Yurechko
International Journal of Ethno-Sciences and Education Research Vol 3, No 3 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v3i3.424

Abstract

Socialization activities on composting practices by utilizing household waste as an effort to take advantage of potential and protect the surrounding environment. This activity was carried out at  Junior High School 2 Jatinangorwith the aim of creating a mindset for productive behavior and an entrepreneurial spirit from the production of compost which has high economic value. The method of implementing community service activities is carried out with training that produces skills, lecture methods, questions and answers, discussions, simulations and mentoring. The results of the activity revealed that the implementation of this composting activity was recognized by some students as an easy, simple, and beneficial practice for greening the environment. Socialization of making compost provides great benefits, namely an increase in students' knowledge about the benefits of organic waste residue as raw material for making compost. With this activity it is hoped that the impact will affect students' desire to always protect the environment and be able to apply it at home and in the environment around where they live in stages.
Sofyan Syafri Harahap's Thoughts on Sharia Accounting and Its Implementation Abdul Hakim; Ahmad Riyansyah
AT-TAFAHUM: Journal of Law Vol 1, No 1 (2017)
Publisher : Program Pascasarjana UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.832 KB) | DOI: 10.47006/attafahum.v1i1.837

Abstract

This study examines Sofyan Syafri Harahap's thoughts on Sharia Accounting and its urgency in contemporary accounting practices. The study is based on the criticism of conventional accounting, which is considered unable to fully guarantee justice, transparency, accountability, and truthfulness in financial reporting. Conventional accounting is often viewed as being influenced by capitalist ideology, emphasizing profit maximization and material interests while neglecting ethical and spiritual dimensions. According to Sofyan Syafri Harahap, accounting should not merely function as a tool for decision-making but also as a means of accountability to stakeholders and ultimately to Allah SWT. The study reveals that the concept of Sharia Accounting is rooted in Islamic teachings, particularly in the principles of justice, honesty, transparency, and accountability as reflected in the Qur’an, especially Surah Al-Baqarah verse 282. Sharia Accounting seeks to ensure that financial information is free from fraud, manipulation, and injustice while promoting ethical economic activities. Sofyan Syafri Harahap argues that Islamic accounting existed conceptually long before the emergence of conventional accounting introduced by Luca Pacioli and that accounting practices should be aligned with Islamic values and objectives.
Implementation of Management Information Systems at Janji Jiwa Coffee Shop in Medan Selayang City to Improve Customer Satisfaction Muhammad Arif Lubis; Malinda Sari Sembiring; Ahmad Riyansyah; Chandra Sentosa
Journal Of Management Analytical and Solution (JoMAS) Vol. 4 No. 2 (2024): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v4i2.16499

Abstract

Indonesia's coffee market has grown significantly in recent years, and a large number of coffee shops have opened up. In the face of fierce competition, the Janji Jiwa Coffee Shop in Medan, Selayang City, must strive to retain and grow its clientele. This research aims to determine the application of the Management Information System used to increase customer satisfaction at Janji Jiwa coffee shop. This research uses a quantitative approach with survey methods. Data was collected from 30 customers of Janji Jiwa Coffee Shop in Medan Selayang through a specially designed questionnaire. Data analysis was carried out using descriptive statistical methods and linear regression to test the relationship between SIM implementation and customer satisfaction. The final regression results indicate that the dependent variable, Consumer Satisfaction of Janji Jiwa Medan Coffee, Medan Selayang District, is significantly impacted (p < 0.05) by the independent variable, Management Information System. Customer satisfaction at the Janji Jiwa Coffee Shop in Medan Selayang has increased dramatically once SIM was implemented. These results suggest that coffee shops can enhance consumer loyalty and streamline their operations by implementing SIM.
Forecasting Rice Production for Strategic Decision Making in Agribusiness Management: Aplication of Brown’s Double Exponential Smoothing in Batubara District Ahmad Riyansyah; Ayu Novita Sari Pasaribu
Journal Of Management Analytical and Solution (JoMAS) Vol. 5 No. 3 (2025): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v5i3.22948

Abstract

An assessment of what will occur in the future is called a forecast.  For Indonesians, rice is a staple food, and because of its most crucial role, forecasting is required to satisfy community demands.  For that, we require an indicator that can use Brown's double exponential smoothing method to illustrate the rise and fall in Batu Bara District's rice production in 2021.  The time series approach, which employs historical data to forecast future events, includes Brown's double exponential smoothing method. Using the parameter α, the data demonstrates a trend.  The value that yields the least Mean Square Error (MSE) is the ideal parameter value.  The data processing results indicate that the parameter α = 0,1 has an MSE of 362.579.150,59.  The volume of rice output in 2021 is predicted to be 118.082,84 tons using the forecasting equation F_(t+m) = 117.773,25+309,5m.
Dowry at the Crossroads of Cultures: Tradition and Modernity in Islamic Marriage in Indonesia and Malaysia Ahmad Riyansyah
Ahlana: Jurnal Hukum dan Hukum Keluarga Islam Vol 2, No 2 (2025): Ahlana: Jurnal Hukum dan Hukum Keluarga Islam
Publisher : Fakultas Syariah dan Hukum Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/jhki.v2i2.25569

Abstract

This study aims to examine the dynamics of mahar (dower) practices in Islamic marriage in Indonesia and Malaysia by highlighting the intersection between traditional values and modernity. Mahar is an Islamic legal institution designed to protect women's rights; however, in practice, it is often influenced by cultural norms and social pressures. In various communities, dowry is not only seen as a religious obligation but also as a symbol of social status, potentially triggering economic inequality and marriage barriers. This research employs a normative juridical method with a statute approach and qualitative data analysis through the study of classical and contemporary fiqh literature, positive legal regulations in Indonesia and Malaysia, and societal practices. The findings reveal that although the fundamental principles of dowry in Islam emphasize simplicity and justice, its implementation is frequently shaped by social constructs that hinder the original intent of the sharia. In Indonesia, local customs such as those in Lombok and Minangkabau provide distinct nuances, while in Malaysia, Malay traditions and the symbolic value of mahar have also transformed in the modern era. This study concludes that an educational and reinterpretive approach to mahar is necessary to ensure alignment with maqashid sharia. A renewed understanding of mahar practices is essential to maintain its relevance, fairness, and contextuality in contemporary Muslim societies.