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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Manajemen & Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Tabarru': Islamic Banking and Finance Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting Jurnal Dedikasi Masyarakat IECON: International Economics and Business Conference
Nurwani
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Effect Of Production Costs And Operational Costs On Net Profit Of Jamu Dapoer Niswah Medan Marelan District Putri, Sri Eka; Anggraini, Tuti; Nurwani
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.187

Abstract

This study aims to determine the effect of production costs and operating costs on net income partially and simultaneously. This type of research is quantitative research with an associative approach. The location of this research is UMKM Jamu Dapoer Niswah, Medan Marelan District. The data used is secondary data. Secondary data in this study is in the form of profit and loss statements for 2020 – 2022. The population and research sample totaled 36 months, starting from January 2020 to December 2022 using a saturated sampling technique. The analytical method used is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, partial significant test (t statistical test), simultaneous significant test (F statistical test) and R2 test (coefficient of determination). by using SPSS 25 software. The results showed that (1) The test results showed that the production cost variable obtained a t-count value of 3.021 ≥ t-table of 1.68830 and a significance value of 0.005 ≤ 0.05. Therefore it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (2) The test results show that the operational cost variable has a t-count value of 8.477 ≥ t-table 1.68830 and a significance value of 0.000 ≤ 0.05. Therefore, it can be concluded that the production cost hypothesis has a positive and significant effect on net income. (3) The test results show that the variable production costs and operational costs obtain an F-count value of 3095.702 ≥ F-table 3.28 and a significant value of 0.000 ≤ 0.05, it can be concluded that the variable production costs and operating costs simultaneously significant effect on net income.
Strategy Model For Improving Sharia Financing For Empowering UMKM Fostered By PNM In South Labuhan Batu, North Sumatera Emriana Parapat; Muhammad Syahbudi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): 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.v6i4.6426

Abstract

One of the sharia products is sharia financing for MSMEs which has been intensified by the community since Covid-19, South Labuhan Batu Regency is one of the areas in North Sumatra whose population is dominated by Islam, the community's willingness to finance based on sharia through PNM Mekaar Syariah is due to the minimal concentration of usury owned by financing through Mekaar Syariah Capital, South Labuhan Batu Regency, in this study using a qualitative research method where data from the study was taken from several sources, namely primary and secondary to support detailed research results, in the study the results of the study were taken through interview techniques with customers, branch managers, deputy branch managers and officers who went into the community, in the results of the study it was found that in implementing their financing, the South Labuhan Batu community often participated in studies that made their understanding of usury very large. The model of the strategy used by PNM Mekaar Syariah to empower MSMEs in the South Labuhan Batu community has several strategies, starting from financing with minimal usury, implementing sponsorship such as providing billboards and banners, providing education and socialization to the community regarding business, monitoring business progress, giving the community time when the business is not running smoothly, and implementing a joint responsibility system for customers who fail to pay. This allows the community to improve and empower their MSMEs and can also provide benefits for PNM Mekaar Syariah itself.
Analysis of The Influence of Digital Marketing And Brand Image on The Interest of Generation Z in Investing in Gold in Islamic Financial Institutions Indriyani, Heny; Syahbudi, Muhammad; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): 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.v7i1.7063

Abstract

This study aims to analyze the role of digital marketing and brand image on Generation Z's interest in investing in digital gold through digital-based Islamic Financial Institutions, with a case study on Sharia Banking students at UIN Sumatera Utara Medan. The research method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Data were collected through questionnaires distributed to students as research samples. The analysis results show that both variables—digital marketing and brand image—have a significant and positive influence on interest in digital gold investment. The research model is able to explain 82.2% of the variation in Generation Z's interest in digital gold investment. These findings indicate that strengthening brand image and implementing effective digital marketing strategies are crucial to increasing digital gold investment interest among students. The practical implication of this research is that Islamic financial institutions need to optimize digital marketing and build a strong brand image to attract young investors.
Evaluating Village Fund Allocation using Effectiveness, Efficiency, and Growth Ratios Alfian, Ryan Allif; Syafina, Laylan; Nurwani
Jurnal Manajemen dan Keuangan Vol 14 No 1 (2025): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i1.11694

Abstract

This study aims to evaluate the performance of Village Fund Allocation (ADD) management in Gampong Lampulo during the 2021–2023 period using three financial ratio approaches: effectiveness ratio, efficiency ratio, and growth ratio. The research addresses a gap in the literature by comprehensively combining these three ratios into a single analytical framework. A quantitative descriptive method with documentation techniques was employed. Data were obtained from the Village Revenue and Expenditure Budget (APBDes) Realization Reports for 2021–2023. The results show that ADD management in Gampong Lampulo was generally effective and efficient, although some fluctuations occurred. The effectiveness ratio ranged from 85.80% to 100%, and the efficiency ratio from 82.64% to 90.78%, falling into the "good" category. However, the growth ratio for revenue and expenditure tended to be low and showed a declining trend in 2023. These findings indicate the need for more strategic financial planning and diversification of funding sources to ensure sustainable village development.
Analysis of All Risk Property Insurance Product Development Strategy from the Perspective of Sharia Strategic Management at PT Jasindo Syariah Medan Branch Indra Rizki Hasibuan; Maidalena; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7545

Abstract

The Islamic insurance industry in Indonesia has shown significant growth, but challenges in developing specialized products such as Property All Risk (PAR) insurance remain high, particularly in terms of sharia compliance and product innovation. This study aims to analyze the PAR insurance product development strategy at PT Jasindo Syariah Medan Branch through a sharia strategic management perspective. The method used is a descriptive qualitative approach with data collection techniques such as interviews, observation, and documentation. The results show that the product development strategy is carried out strictly in accordance with sharia principles by selecting insurance objects based on halal-haram, adjusting benefits based on local conditions, and implementing standard policy wording from regulators. A value-based strategy, collaboration with Islamic institutions, and a focus on service are the main differentiations amidst limited innovation due to uniform product regulations. However, low public literacy, minimal branch autonomy, and limited product innovation are the main obstacles. This study concludes that the strategy of PT Jasindo Syariah Medan Branch is in accordance with the principles of sharia strategic management, but needs to be strengthened in terms of market education and operational flexibility to increase competitiveness.
DETERMINING THE PROFITABILITY OF PT. ASURANSI JIWA SYARIAH JASA MITRA ABADI TBK. (JMAS) PERIOD 2017 – 2024 zuhdi, Muhammad Farhan; Nurwani; Tambunan, Khairina
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.5839

Abstract

This research seeks to examine the effect of contribution income, claim expenses, and risk-based capital on PT's profitability. Asuransi Jiwa Mitra Syariah Tbk. (JMAS). In contemporary times, the demand for financial security is growing, leading insurance to have a significant role in handling the risks faced by clients. This research employs a quantitative approach utilizing secondary data derived from the company's yearly financial reports for the years 2017-2024, comprising a population and sample of 32 data points, with the sampling method being a saturated sample. The study's results indicate that contribution income has a negligible impact on profitability, as claim burden follows contribution income. At the same time, claims costs greatly influence profitability. Conversely, risk-based capital (RBC) has minimal impact on profitability, underscoring the necessity of effective fund management. This conclusion indicates that these elements need to be effectively managed to enhance the financial performance of Islamic insurance firms. This study aims to offer guidance for management and stakeholders in making strategic decisions to enhance profitability
Village Financial Accountability through Siskeudes: A Case Study in Jambur Pulau Ade Trya Amelia; Nursanti Yanti; Nurwani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3039

Abstract

This study aims to analyze how the implementation of Government Accounting Standards (SAP), supported by the Village Financial Management System (SISKEUDES), can improve accountability in village financial management. This study used a qualitative approach with a descriptive qualitative approach. Data were obtained through interviews with several informants, observations, and documentation. The informants in this study were the village head, the village secretary, and the village finance officer. The data analysis technique used was triangulation, which encompasses three stages: data reduction, data presentation, conclusion drawing, and verification. The results indicate that the implementation of Government Accounting Standards (SAP) through the Siskeudes application in Jambur Pulau Village has been successful and supports transparent, orderly, and accountable financial management. Siskeudes has proven effective in strengthening village financial accountability and facilitating the preparation of financial reports in accordance with regulations, although technical challenges and limited human resources remain. Regular training and mentoring help improve the skills of village officials in operating the application.
Meninjau Kembali Evolusi Pemasaran Asuransi Syariah: Media Sosial sebagai Katalis Inovatif dalam Menarik Klien Milenial Dewi, Mutiara; Tambunan, Khairina; Nurwani
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.14964

Abstract

This study examines the evolution of digital marketing strategies employed by sharia-compliant insurance providers through social media, with a particular focus on their efficacy in engaging the millennial demographic in Perbaungan City. Adopting a qualitative research design, data were collected via systematic observation of digital content, documentation analysis, and in-depth interviews. Findings indicate that Facebook constitutes the predominant platform through which millennials access information on sharia insurance, accounting for 74.09% of user engagement, followed by TikTok (31.72%) and Instagram (22.14%). The most impactful promotional approaches comprise the deployment of interactive content, strategic collaborations with influencers, and the dissemination of educational yet compelling informational material. Furthermore, millennials display a marked preference for digital endorsements over conventional advertising. In light of these insights, sharia insurance providers are urged to refine and intensify social media–driven marketing strategies to ensure greater relevance, resonance, and alignment with the distinct needs and preferences of the millennial generation
Dari Akuntabilitas Menuju Maslahah: Pengaruh Inventarisasi, Pemanfaatan, dan Pengamanan terhadap Optimalisasi Aset Tetap dalam Konteks Ekonomi Islam Pasaribu, Indriyani; Nurwani; Fadhila, Tri Inda
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.14988

Abstract

This study investigates the impact of asset inventory, asset utilization, and asset safeguarding on the optimization of fixed assets—specifically land and buildings—within the Government of North Labuhanbatu Regency, through the lens of Islamic economics. Regional fixed assets constitute a component of public wealth that necessitates management that is accountable, efficient, and purpose-driven. Adopting a quantitative research design, this study employed a survey method involving 60 respondents, all of whom are asset managers within the Regional Financial and Asset Management Agency. Data were analyzed using multiple linear regression via SPSS Statistics (version 2025). The results reveal that both asset inventory and asset safeguarding exert a positive and statistically significant influence on fixed asset optimization. In contrast, asset utilization demonstrates a negative yet significant effect, suggesting that inappropriate or misaligned use may impede the optimization process. Collectively, the three variables exert a significant joint influence on fixed asset optimization. From an Islamic economic perspective, the stewardship of public assets constitutes an amanah (trust) that must be administered with fairness, efficiency, and a focus on public benefit (maslahah). Consequently, the implementation of a disciplined, integrated, and Sharia-compliant asset management framework is imperative to underpin sustainable public service delivery and regional development
The Impact of Environmental Uncertainty and Accounting Information Systems on Managerial Performance of Micro, Small, and Medium Enterprises in Parepare City Fatimah; Sariana Damis; Hernianti Harun; Yadi Arodhiskara; Nurwani; Raoda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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

Abstract

This study investigates how accounting information systems and environmental uncertainty affect the managerial performance of UMKM in Parepare. Multiple linear regression techniques are used in this quantitative study. Purposive sampling was used to choose the 86 UMKM managers registered in the Rumah BUMN Parepare program as responders. Questionnaires were used to gather data, and SPSS was used for analysis to assess the model’s validity, reliability, and significance. According to the study’s findings, accounting information systems significantly and favorably affect management performance (p < 0.001), but environmental uncertainty has no discernible effect (p = 0.918). Other factors outside the model also have a considerable impact, as indicated by the coefficient of determination (R2) of 16.9%. This study advances the body of literature on managerial performance by emphasizing the significance of accounting information systems and the limited role of environmental uncertainty. UMKM managers and policymakers can learn from these findings how important it is to create integrated and structured accounting information systems to facilitate decision-making and operational efficiency. The findings may not accurately represent the circumstances of UMKM in other areas or industries because this study is restricted to UMKM in the city of Parepare. The empirical investigation of the variables influencing managerial performance in UMKM is the main topic of this quantitative study.
Co-Authors Ade Trya Amelia Admar, Ok Agam Agustina, Della Alfian, Ryan Allif Aslam Arya Wiranugraha atika Ayu Lestari Emriana Parapat Fadhila, Tri Inda Fadillah Pratiwi S Fatimah Ferdyansyah Hernianti Harun Hidayat, Vabella Maharani Ihlazul Amal Indra Rizki Hasibuan Indriyani, Heny Irham, Mawaddah Jannaah, Nurul Laylan Syafina Lestari Nasution, Annio Indah Lubis, Gusti Erli Anggi Maidalena Masrifah, Putri Muh. Nurdiansyah Muhammad Arif Muhammad Syahbudi muhammad Syahbudi, muhammad Muliati Mustapa  Khamal  Rokan Mutiara Dewi, Mutiara Nabila Maghfira Nabila, Alya Nst, Nur Kamelia Nur Afni Asnia Nurbaiti Nursanti Yanti Nursantri Yanti Nursantri, Yanti Nurul Fadillah Nurwani, Ahmad Dahrul Dalimunthe Pane, Aulia Ramadani Pasaribu, Indriyani Putri, Sri Eka Raoda Sariana Damis Siti Aisyah Suherman, Suherman Sumardi Sutantri, Intan Dinda Tambunan, Khairina Tuti Anggraini Wahida Hi. Amier Yadi Arodhiskara, Yadi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Zainarti Zuhdi, Muhammad Farhan