Article Per Year (5 Year)
p-Index From 2021 - 2026
3.731
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Muzara'ah JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum Al-Kharaj: Journal of Islamic Economic and Business Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ilomata International Journal of Management Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Al-Hisbah Jurnal Ekonomi Syariah Amkop Management Accounting Review (AMAR) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Journal of Management, Economic, and Accounting JEBD Journal of Finance and Islamic Banking Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Sugianto
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Analysis of Micro Financing Product Development at BSI KCP Stabat Ahmad Firdaus Lingga; Sugianto; Tuti Anggraini
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.v8i1.9492

Abstract

This study aims to analyze first, BSI's microfinance products, second, the obstacles and challenges of marketing BSI's microfinance products, and third, the strategy and process of developing BSI microfinance products. The research method used is a qualitative descriptive approach with data collection through observation, interviews, documentation and surveys to customers and related parties of one of BSI's branch offices. The results of the study show that BSI's microfinance products, such as KUR Super Micro, KUR Micro, and non-KUR products, are designed according to sharia principles with an easy application process and supported by service digitization. This product has a significant positive impact on increasing capital, production capacity, income, and welfare of MSME actors. However, product development still faces obstacles such as low Islamic financial literacy, complex administrative requirements, high micro business risks, and limited access in remote areas. The market opportunity for sharia microfinance is very large considering the large MSME segment and the support of government regulations. Therefore, effective development strategies include product innovation, increasing financial literacy, using digital technology, strengthening partnerships, and improving human resource competence
Analisis Manajemen Risiko Pada UMKM Depot Air Minum Ritonga Water Desa Tembung Kabupaten Deli Serdang Khairul Faiz Batubara; Bunga Dwi Fani Ritonga; Ayu Wulandari S. Tanjung; Sugianto
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Depot air minum Ritonga water ialah salah satu UMKM yang memproduksi air minum isi ulang di daerah Deliserdang. Depot air minum Ritonga water beralamat di Jalan Beringin pasar VII, Hutan, Desa Tembung, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang, Provinsi Sumatera Utara. Pelaksanaan dan metode pada pengabdian kepada masyarakat ini dilakukan dalam metode pendampingan yang dilakukan oleh secara berkelompok dengan tujuan untuk meningkatkan pengetahuan, perilaku dan sikap yang diperlukan untuk mendukung operasional bisnis mereka, peneliti mengambil data penelitian dengan menggunakan data primer yang diperoleh dari hasil wawancara dengan pemilik usaha. Depot air minum Ritonga water ini sudah berdiri dan mulai beroperasi sejak tahun 2012. Dalam menjalankan usahanya depot air minum ritonga water belum menerapkan Manajemen risiko dengan sangat baik secara usaha ini sudah beroperasi selama 12 tahun, dari risiko operasional masih ditemukan beberapa risiko-risiko yang juga sering terjadi pada usaha, begitu juga risiko keuangan dan risiko eksternal. Oleh karena itu tim peneliti dalam PKM melakukan dukungan pengabdian kepada masyarakat dslsm bentuk pelatihan dan pendampingan manajemen risiko yang diperlukan oleh usaha untuk meningkatkan ketahanan dan kelangsungan bisnis serta memberikan rekomendasi strategi manajemen risiko yang dapat diterpakan untuk meminimalisir dan memitigasi dampak negatif dari risiko yang terjadi.
Modeling Fair Wage Implementation within a Mixed Economy Framework: Insights from Islamic Economic Principles Sanusi Gazali Pane; Sugianto
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3242

Abstract

Fair wage determination involves subjective perceptions influenced by individual values and contextual understanding. This study explores fair wage concepts within Islamic banking through a cross-sectional survey examining respondents across various positions and industrial relations statuses. The research incorporates transparency and information openness as key variables, analyzing fair wages beyond nominal amounts to encompass processes shaping individual perceptions. An Islamic economic perspective guides the analysis of determinant factors. The study employed a survey of Islamic banking professionals to assess perceptions of wage fairness and their relationships with job satisfaction and family welfare. Findings reveal that 92.36% of respondents perceive their wages as fair, with the highest level of satisfaction (96.1%) attributed to wage comparability across similar roles. The lowest satisfaction (76.6%) was observed for religious culture aspects. This research contributes to Islamic economic theory by demonstrating the contemporary relevance of Islamic teachings on economic justice in modern industrial contexts, highlighting social benefits as crucial determinants in fair wage concepts for policy development.
Efficiency or Profitability? Strategic Dilemmas of Islamic Banks in the Global Financial Landscape Ian Alfian; Surya Agustina; Saparuddin Siregar; Sugianto
Journal of Finance and Islamic Banking Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v9i1.14204

Abstract

Purpose: This study aims to systematically analyze the relationship between efficiency and profitability in Islamic banks amid global financial dynamics shaped by crises, the COVID-19 pandemic, accelerated digitalization, and sustainability pressures. The research highlights a strategic dilemma faced by Islamic banks regarding whether to prioritize operational efficiency for long-term sustainability or emphasize short-term profitability, especially within the context of Sharia-based financial intermediation. Method: A Systematic Literature Review (SLR) approach was employed by synthesizing 30 international Scopus-indexed articles published between 2019 and 2025. The selected studies encompass analyses of internal banking determinants, comparative frameworks between Islamic and conventional banks, and contextual assessments involving regulatory, technological, and macroeconomic factors. Results: The synthesis confirms that profitability in Islamic banks is strongly associated with internal factors such as capital strength, liquidity management, asset quality, and governance mechanisms. However, efficiency emerges as a critical determinant of long-term sustainability, particularly under conditions of heightened competition and limited financial instruments within Sharia-compliant frameworks. Comparative analyses reveal a unique trade-off for Islamic banks driven by Sharia compliance constraints, resulting in distinct efficiency-profitability dynamics compared to conventional banking models. Implication: The findings underscore the necessity for Islamic banks to redesign strategic orientations by integrating digitalization, fintech-based innovations, and sustainable finance mechanisms to balance efficiency and profitability in a competitive global environment. From a policy perspective, the study informs regulators and industry stakeholders regarding the structural reforms required to enhance Islamic banks' competitiveness and resilience. Originality: This research contributes to the literature by synthesizing the most recent empirical and conceptual studies on Islamic bank performance and by elucidating the specific trade-offs between efficiency and profitability. The article offers a contemporary perspective on strategic repositioning within the Islamic banking sector and proposes a conceptual foundation for future empirical model development.
OWNERSHIP IN ISLAMIC AND ECONOMIC CONCEPTS RELATIONSHIP TO SCARCITY PROBLEMS Rodi Syafrizal; M. Yasir Nasution; Sugianto
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.127

Abstract

The problem of scarcity and limited resources (scarcity) is what is currently becoming a problem. The relationship between the concept of ownership in Islamic economics and the scarcity phenomenon in Indonesia involves various aspects, including individual ownership rights, social responsibility, and the application of sharia principles. This research aims to examine the relationship between the concept of ownership in Islamic economics and the problem of scarcity which occurs due to the unequal distribution of natural and individual wealth. This research use desciptive qualitative approach. The results of this research show that essentially everything in nature belongs to Allah SWT, humans are only recipients of a deposit to manage and empower existing treasures or resources. The concept of ownership in Islamic economics emphasizes social responsibility and wise management of natural resources. Applying these principles can help prevent overexploitation and harm to the environment. In resource empowerment, Islamic ownership emphasizes the redistribution of wealth to overcome the problem of social equality gaps.
Sharia Hotel Business Develovment Strategy in North Sumatera Province Rijal Allamah Harahap; H.M. Syukri Albani Nasution; Sugianto
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5496

Abstract

This research aims to determine the obstacles faced by the Istana IV Syariah Hotel in developing its business and find appropriate solutions and strategies to overcome these obstacles. This research uses the Analytic Network Process (ANP) method with assistance from Super Decisions Software. The research results show that: Internal problems are a priority problem in the sharia hotel business development strategy in North Sumatra Province, then accompanied by external problems. The most priority internal problem based on an expert perspective is HR problems, based on the perspective of sharia hotel practitioners the most priority internal problem is sharia hotel management problems. Based on the expert's perspective, the most priority external problem is the problem of time, while based on the perspective of sharia hotel practitioners, the priority is the MUI policy problem. The priority solution is an internal solution followed by an external solution based on the perspective of sharia hotel experts and practitioners. The internal solution that is a priority according to experts is HR solutions, the same as the external solution that is a priority based on the perspective of sharia hotel practitioners, namely HR solutions. The priority strategy based on the perspective of sharia hotel experts and practitioners is the strategy of not carrying out price wars, followed by the strategy of finding a market niche that suits the hotel, next the strategy of providing services to guests, next the strategy of offering unique experiences to potential guests, then the strategy of collaborating with a travel aggregator, next is an active strategy on social media, next is a strategy to use the power of email marketing, next is a retargeting strategy, next is a strategy for asking for advice and finally a strategy for creating a sharia hotel blog.
The Effect of Cash Management System Quality on Customer Retention Loyalty at Bank Syariah Indonesia KC Rantauprapat Maya Oktavia Dalimunthe; Sugianto; Tuti Anggraini
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1263

Abstract

This research aims to find out whether the quality of the Cash Management System at Bank Syariah Indonesia KC Rantauprapat influences customer loyalty. Participants in this research were customers of Bank Syariah Indonesia KC Rantauprapat. Quantitative research is the methodology used. Researchers only selected a sample of 60 respondents, so the selection was carried out using a total sampling technique. Validated and reliable questionnaires were included in the data collection methods. Simple linear regression, classical assumption test, F hypothesis test, t hypothesis test, and coefficient of determination are data analysis methods used to answer hypotheses. The results of the research carried out show that the t value calculated for the Quality of the Cash Management System (X) is 6.832. With this value greater than t table (2.002). Thus, Ha is accepted and Ho is rejected in testing the research hypothesis. Cash Management System has a significant influence on fund transfer decisions, because Cash Management System contributes to fund transfer decisions by Bank Syariah Indonesia KC Rantauprapat customers. The bill payment feature allows customers to make payments such as telephone, electricity, cellular operator or insurance bills, while delivery orders can be used to make payments for shipping goods.
Dampak Work-Family Conflicts Dalam Performa Wanita Pekerja: A Systematic Literature Review Meutia Dewi; Sugianto; M. Sabri Abd Majid
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 6 No 1 (2025): Juni ( In Progress )
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v6i1.4848

Abstract

Work-Family Conflict (WFC) is an increasingly common phenomenon faced by working women, especially those who have dual roles as professional workers and homemakers. This study aims to identify and analyze the impact of WFC on the performance of working women through the Systematic Literature Review (SLR) approach using the PRISMA guidelines. The results of the study indicate that WFC has an impact on two main domains, namely work-related impacts (job satisfaction, job stress, fatigue, turnover intention, career adaptation, work innovation, and performance), and non-work-related impacts (psychological well-being, depression, mental disorders, family involvement, parenting self-efficacy, and family harmony) The basis of this classification refers to the theories of Work–Family Enrichment and Conflict by Greenhaus, Beutell, and Powell, which state that conflict can disrupt individual performance, both in work-related areas and in areas unrelated to work (work-related and non-work-related impacts). These findings emphasize the importance of organizational policies and family support in helping working women manage their dual roles. This study recommends strengthening structural and social support to create a sustainable work-family balance.
Analysis Of Implementation Of Psak 112 Concerning Wakaf Accounting At Nazhir Center For Productive Waqf Development Mui, North Sumatra Alfina Damayanti; Sugianto; Atika
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.v2i2.186

Abstract

This research is a qualitative research that aims to answer questions about how PSAK 112 is implemented at the MUI North Sumatra Productive Waqf Development Center and what are the obstacles faced by PSAK 112 at the MUI North Sumatra Productive Waqf Development Center Nazhir. The method used is descriptive qualitative research method. Data collection is done by interview, observation, and documentation. The data collection involved supervisors and treasurer of the North Sumatra MUI Productive Waqf Development Center. The results of the research obtained are that Nazhir Center for Productive Waqf Development MUI North Sumatra has implemented financial reports in accordance with PSAK 112 on recognition, measurement, presentation which includes a statement of financial position, a report on detailed assets, and a statement of cash flows. However, the notes to the financial statements are not fully in accordance with PSAK 112 because there is no written explanation regarding the nadir accounting policies applied by the Productive Waqf Development Center as well as information regarding nadir which is explained narratively in the financial statements. The MUI North Sumatra Productive Waqf Development Center is a social institution that relies on trust in the community. That way, it is expected that the nadir can include information about the nadir which is explained in a narrative manner by completing financial reports in accordance with PSAK 112.
Pengaruh Persepsi Qanun Syariah, Edukasi Pemerintah, dan Kepercayaan Masyarakat terhadap Minat Masyarakat Menggunakan Pegadaian Syariah di Aceh Singkil Nuni Asnita Barasa; Sugianto; Aqwa Naser Daulay
Al-Hisbah Jurnal Ekonomi Syariah Vol 6 No 2 (2026): Jurnal Al Hisbah
Publisher : Institute Agama Islam Tafaqquh Fiddin Dumai

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

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis pengaruh persepsi terhadap Qanun Syariah, dukungan pemerintah, dan kepercayaan masyarakat terhadap minat menggunakan Pegadaian Syariah di Kabupaten Aceh Singkil. Meskipun Qanun Aceh Nomor 11 Tahun 2018 telah menjadi landasan regulasi keuangan syariah, keberadaan regulasi belum tentu secara langsung meningkatkan minat masyarakat tanpa implementasi yang efektif dan kepercayaan publik. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data primer yang diperoleh melalui kuesioner berskala Likert terhadap 100 responden yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa persepsi terhadap Qanun Syariah secara parsial tidak berpengaruh signifikan terhadap minat menggunakan Pegadaian Syariah, sedangkan dukungan pemerintah dan kepercayaan masyarakat berpengaruh positif dan signifikan. Kepercayaan masyarakat merupakan faktor paling dominan dengan nilai Standardized Beta sebesar 0,582. Secara simultan, ketiga variabel berpengaruh signifikan dengan kontribusi sebesar 78,3%. Temuan ini menegaskan pentingnya penguatan implementasi kebijakan, edukasi keuangan syariah, serta peningkatan transparansi, profesionalisme, dan kepatuhan terhadap prinsip syariah untuk mendorong minat masyarakat. Keywords: Persepsi Qanun Syariah; Dukungan Pemerintah; Kepercayaan Masyarakat; Minat Masyarakat; Pegadaian Syariah ABSTRACT This study examines the effects of perceptions of Sharia Qanun, government support, and public trust on people’s intention to use Sharia Pawnshop services in Aceh Singkil Regency. Although Aceh Qanun Number 11 of 2018 provides a regulatory foundation for Islamic finance, regulation alone may not directly increase public interest without effective implementation and public trust. This study employed a quantitative associative approach using primary data collected through a Likert-scale questionnaire administered to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results indicate that perceptions of Sharia Qanun have no significant partial effect on the intention to use Sharia Pawnshop services, whereas government support and public trust have positive and significant effects. Public trust emerged as the most influential factor, with the highest standardized beta coefficient of 0.582. Simultaneously, the three independent variables significantly affect public intention, explaining 78.3% of its variation. These findings highlight the importance of strengthening policy implementation, expanding Islamic financial education, and enhancing transparency, professionalism, and compliance with Sharia principles to increase public interest in Sharia Pawnshop services. Keywords: Sharia Qanun Perception; Government Support; Public Trust; Public Intention; Sharia Pawnshop
Co-Authors Ahmad Firdaus Lingga Alfina Damayanti Ammy, Baihaqi Aqwa Naser Daulay Asyaadatun Nazila Selayan Atika Ayu Wulandari S. Tanjung Bunga Dwi Fani Ritonga Fadilla Yaumil Hasanah Febri Khairani Harahap H.M. Syukri Albani Nasution Ian Alfian Irsyad Maulana Jihan Karina Putri Juliana Nasution Khairul Faiz Batubara Lailya Kurniati Limbong Lisa Listiana M. Sabri Abd Majid M. Yasir Nasution Marliyah Maya Oktavia Dalimunthe Meutia Dewi Miranda Julia Pasaribu Muhammad Syukri Albani Nasution Nia Nurdahlia Nuni Asnita Barasa Nur Ahmadi Bi Rahmani Rahmat Daim Harahap Rahmi Edriyanti Rijal Allamah Harahap Rodi Syafrizal Sanusi Gazali Pane Saparuddin Siregar Siti Aisyah Supardi Surya Agustina Syawal Harianto Tuti Anggraini Uning Musthofiyah Widya Rizky Amelia Windari, Windari