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All Journal Jurnal Manajemen Terapan dan Keuangan Value Added: Majalah Ekonomi & Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Intelektualita: Keislaman, Sosial, dan Sains Intizar EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Studia Economica: Jurnal Ekonomi Islam Edueksos : Jurnal Pendidikan Sosial & Ekonomi Al Ishlah Jurnal Pendidikan Journal of Economic, Bussines and Accounting (COSTING) Ganaya: Jurnal Ilmu Sosial dan Humaniora NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Edueco Value: Jurnal Manajemen dan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Management and Business Innovations Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Amalee: Indonesian Journal of Community Research & Engagement Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Ilomata International Journal of Management Quantitative Economics and Management Studies Journal La Sociale Journal La Lifesci Ilomata International Journal of Social Science Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Indonesian Journal of Innovation Studies Jurnal Minfo Polgan (JMP) Center of Knowledge Islamiconomic: Jurnal Ekonomi Islam Jurnal Ilmiah Mahasiswa Raushan Fikr el-Amwal Journal of Mathematics Instruction, Social Research and Opinion J-EBI Jurnal Ekonomi dan Bisnis Islam Journal of Islamic Economics Lariba Journal of Management and Administration Provision International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal of Social Commerce Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Madani: Multidisciplinary Scientific Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Manajemen Kreatif Jurnal Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Akuntansi dan Keuangan Islam (JAKIs) VISA: Journal of Vision and Ideas Mimbar Administrasi Journal of Social Work and Science Education Jurnal Akuntansi Hukum dan Edukasi Journal of Education Transportation and Business Proceeding International Conference on Islamic Economics Community Services Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Journal of Business Inflation Management and Accounting Academia Open
Aqwa Naser Daulay
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Other

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Optimalisasi Potensi UMKM Lokal: Pembuatan Kemplang Singkong untuk Meningkatkan Kreativitas dan Ekonomi Masyarakat Desa Beganding, Kabupaten Karo Niswan, Ramandha; Manurung, Alifia Nasya; Damayanti, Tri Deby; Frizky, Mhd Habbil; Daulay, Aqwa Naser
Center of Knowledge : Jurnal Pendidikan Dan Pengabdian Masyarakat Volume 5 Nomor 2 Agustus 2025
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/cok.v5i2.3216

Abstract

The Community Service Program (KKN) is a form of students’ real contribution to society, aiming to provide a positive impact on local social and economic development. The implementation of this program in Beganding Village, Karo Regency, focused on optimizing the potential of Micro, Small, and Medium Enterprises (MSMEs) through training and assistance in producing spicy cassava crackers (kemplang singkong pedas) as the village’s superior product. Beganding Village has great potential in the agricultural sector, particularly cassava production, which has not been fully utilized to improve the community’s economy. Through this activity, residents were trained to process cassava into spicy crackers using various local spices such as chili, shallots, garlic, scallions, and coriander. The processing was carried out without sun-drying but directly by frying, resulting in a distinctive taste and high market competitiveness. This study employed a qualitative descriptive method through observation, interviews, and documentation. The results show an increase in community creativity, the formation of new small business groups, and a rise in household income through the sale of cassava cracker products.
Factors Influencing the Intention of Using Gopay by the Millennial Generation in Medan City: Extended Technology Acceptance Model Approach Lubis, Rahma Fahmadina; Daulay, Aqwa Naser; Aisyah, Siti
Journal of Social Commerce Vol. 6 No. 1 (2026): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v6i1.221

Abstract

The purpose of the study is to gain an in-depth understanding of how the Factors Affecting the Intention of Using Gopay by the Millennial Generation in Medan City: The Extended Technology Acceptance Model (TAM) Approach. The method used in this study is a quantitative approach with the IBM SPSS 26 tool. The population studied was the millennial generation who used digital payments, with 400 respondents through the purposive stratified sampling method, namely the sample extraction technique in the study where the researcher deliberately chose participants who had specific characteristics or criteria that were relevant to the research objectives. The results of the study show that perceived ease of use, perceived usefulness, perceived trust, perceived security, social influence and life competency have a significant effect on the intention of use.
PENGARUH EASE OF USE, FITUR, DAN KEAMANAN APLIKASI TERHADAP KEPUASAN NASABAH MENGGUNAKAN MOBILE BANKING BYOND BY BSI (STUDI MAHASISWA UIN SUMATERA UTARA) Fridayani, Lola; Daulay, Aqwa Naser; Syahbudi, Muhammad
NISBAH: Jurnal Perbankan Syariah Vol. 11 No. 2 (2025): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v11i2.24270

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ease of use, fitur, dan keamanan aplikasi terhadap kepuasan nasabah dalam menggunakan Mobile banking Byond by BSI di kalangan Mahasiswa UIN Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan kuisioner. Sampel pada penelitian ini yaitu Mahasiswa UIN Sumatera Utara yang merupakan nasabah pengguna aplikasi Mobile banking Byond by BSI sebanyak 96 responden. Penelitian ini menggunakan metode purposive sampling dengan analisis data regresi linear berganda melalui tahapan asumsi klasik yang terdiri atas normalitas, multikolinearitas dan heteroskedastisitas, serta hipotesis dengan uji t dan uji f, diolah menggunakan SPSS Versi 26. Hasil penelitian ini menunjukkan bahwa transformasi layanan digital banking secara keseluruhan variabel ease of use, fitur, dan keamanan aplikasi Mobile banking berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap kepuasan nasabah dalam menggunakan Mobile banking Byond by BSI.
ISAK 35 to Improve Accountability and Transparency in Nonprofit Organizations: ISAK 35 untuk Meningkatkan Akuntabilitas dan Transparansi Organisasi Nirlaba Sabrina Adawiyah; Aqwa Naser Daulay; Muhammad Syahbudi
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.10.2025.11761

Abstract

General Background: Non-profit organizations, including mosques, face increasing demands for transparent and accountable financial reporting. Specific Background: In Indonesia, ISAK 35 was introduced to enhance financial governance in religious institutions, replacing PSAK 45. Knowledge Gap: Despite growing adoption, few studies assess the practical impact of ISAK 35 on financial reporting quality across different mosque governance models. Aims: This study aims to analyze the application of ISAK 35 in two major mosques in Medan City—Al-Mashun Grand Mosque and the Medan Grand Mosque—and evaluate its role in improving accountability and transparency. Results: Findings reveal significant disparities: Medan Grand Mosque achieved 95% compliance, supported by structured systems and audits, while Al-Mashun scored 65%, with limited reporting practices. Novelty: The study is unique in comparing ISAK 35 implementation across distinct governance structures and linking technical compliance to Sharia ethical values and strategic governance. Implications: Results underscore the need for regulatory support, digital infrastructure, and ethical training to institutionalize ISAK 35. This study contributes to public sector accounting literature and offers practical pathways for professional, transparent mosque financial management in Indonesia.Highlight : The study assessed the implementation of ISAK 35 in two large mosques in Medan City. The results showed differences in compliance levels that reflected the quality of governance. ISAK 35 plays an important role in improving the accountability and transparency of mosque financial reports. Keywords : ISAK 35, Accountability, Transparency, Financial Reports, Religious Non-Profit Organizations
The Influence of Investment Knowledge and Risk Tolerance on Stock Investment Interest among Generation Z (A Case Study of FEBI UINSU Students) Ridho Feriyanly; Fitri Hayati; Aqwa Naser Daulay
Value Added : Majalah Ekonomi dan Bisnis Vol 22, No 1 (2026): Value Added : Majalah Ekonomi dan Bisnis (April period)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v22i1.20930

Abstract

This study aims to analyze the effect of investment knowledge and risk tolerance on stock investment interest among students of the Faculty of Islamic Economics and Business at Universitas Islam Negeri Sumatera Utara who belong to Generation Z in the 2024/2025 academic year. The research uses an associative quantitative approach through a survey of 100 respondents determined using the Slovin formula from a population of 4,553 active students. Data were collected through a Likert scale questionnaire from 1 to 5 and analyzed using multiple linear regression with the help of SPSS version 27. The results indicate that investment knowledge and risk tolerance have a positive and significant effect on stock investment interest both partially and simultaneously. The findings indicate that students’ knowledge of the concepts of risk and return makes them more prepared to face stock price fluctuations. When students have knowledge about risk and potential returns and feel comfortable with stock price movements, their interest in stock investment reflected in the intention to increase stock investment in the future tends to be stronger
Co-Authors Achmadi, Faiz Mukaffi ADELIA, PUTRI Afifah Rahmadani Afifah, Yasmin Ahmad Syakir Ahsan Putra Hafiz Aji, Mhd. Habrul Aldira Sari, Ayu Alfatunisa, Alfatunisa Alif Lailasari Saragih Amanda, Putri Anandani, Thalia Ananti, Aurensia Andri Seomitra Andri Soemitra Andri Soemitra Anggriany, Juni Arieffan Syah Arifin Fauzi Lubis Ariska, Dini Dwi atika Atika Atika Awaluddin Awaluddin Baehaqi Basri Mahendra Hasibuan Br. Lumban Tobing, Fanny Asyifa Budi Harianto Budi Harianto Chuzaimah Batubara, Chuzaimah Dalimunthe, Ahmad Amin Damayanti, Tri Deby Dandi Ibnu Sutowo Dea Lora Veni Debby Nadillah Harahap Debby Tamara Enre Devia Astry Khairani Dharma, Budi Dila Wandasari Fadillah, Ade Noviola Fani, Mukhammad As Alukal Huda Mei Fili, Nada Sausan Adha Fitri Hayati Franadita, Dwi Fridayani, Lola Frizky, Mhd Habbil Habib, Muhammad Fahmi Hani, Hani Widari Harahap, Andi Hotmatua Harahap, Muhammad Ikhsan Harahap, Nonita Fitriani Harahap, Rahmat Daim Harianja, Lisa Rahmadani Hasanah, Annisa Javalia Hasibuan, Khofifah Hasibuan, Martua Raya Hasibuan, Mhd. Ali Bukit Hasibuan, Reni Ria Armayani Hayady, Roza Hendra Harmain Hendra Hermain Hermain, Hendra Hernita, Hernita Ilhamy Nst, Muhammad Lathief Imsar, Imsar Indradewa, Rhian Isnaini Harahap Izza, Vanya Nurul Juliana Juliana Juliana Nasution Kamilah, K khusnul khotimah Kuncoro, Muhammad Agus Kusmilawaty, K Kusmilawaty, Kusmilawaty Kusuma, Mitra Dewi Laylan Syafina Lazuardi, Bayu Lestari Hulu, Rita Dwi Lubis, Muhammad Iqbal Asyari Lubis, Rahma Fahmadina Lubis, Rizky Aulia M. Ryansyah Makarim, Naylatussalwa Manurung, Alifia Nasya Marliyah Marliyah, Marliyah Marliyah, Marliyah Martogi Ariski Matondang, Seri Rezeki Maulida Jam’ah Mhd. Agung Pratama Trg Mhd. Rizky Al Akbar Mufti, Muhammad Ikhsan Muhammad Agung Nugraha Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Yafiz Muhammad Yafiz, Muhammad N Nurhayati Nahulae, Leni Lastrian Nararya, Habib Lauda Nasution, Arifah Nasution, Elna Sari Nasution, Juliana Nasution, Mei Lani Nasution, Syukry El Hanif Nelisya Putri Ningrum, Berlian Puspita Niswan, Ramandha Nugraha, Muhammad Bima Nur Ahmadi Bi Rahmani Nurdiana Nurdiana Nurhasanah Siregar . Nuri Aslami Nurul Inayah Nurul Jannah Panjaitan, Nana Karlina Pertiwi, Sri Indah Pratiwi, Bela Harti Prayogi, Feri Pujiastuti, Wulandari Pulungan, Silviani Qarni, Waizul Rahma, Tri Inda Fadhila Rahman, Alif Zuan Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmi Syahriza Raihan, Muhammad Ramadhani, Indri Gayatri Ramadhini, Suci Ramadiansyah, Ridho Reni Ria Armayani Hasibuan Ridho Al Kautshar Malau Ridho Feriyanly Ridho Khairi Affandi Ritonga, Melisa Ananda Putri Ritonga, Suhairi Sabrina Adawiyah Sagala, Putri Wulandini Sahputri, Ria Anjriani Sahri, Riadil Jannah Salsabila, Amanda Putri Salsabila, Tasya Saputri, Aulia Habibi Saragih, Rizky Febrian Sari Harahap, Siska Permata Sari, Hamidah Sari, Preti Intan Selayan, Asyaadatun Nazila Sembiring, Fauji Arkhan Simamora, Wardah T. Siregar, Ahmad Rajin Siregar, Jumriani siregar, shofwan hafiz Siswahyudianto Siti Aisyah Siti Aisyah Sri Wahyuni Sugianto Sugianto Sugianto Sugianto Suhairi Suhairi Syafira, Dinda Syahputri, Salsabila Syamsiar, Syamsiar Syarifah, Siti Alfaini Tambunan, Nurhasanah Telaumbanua, Berlian Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Vina Adelia Wahyu Syarvina Wiwik Handayani Wulandari, Rika YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunus, Hesty Ananta Yusrizal Yusrizal Zahwa Fadhlila Lubis Zuhrinal M. Nawawi