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Dharma, Budi
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Influence of Capital, Business Duration, Education Level, and Gender on Business Income Refi Mariska; Imsar Imsar; Budi Dharma
Jurnal Kewirausahaan dan Bisnis Vol 29, No 1 (2024): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v29i1.88264

Abstract

Income refers to the total sum of money that a family or individual receives monthly in exchange for services; it can also be defined as the profitability of a business. Understanding company income is crucial for business owners who want to track financial performance. This study examines the impact of capital, business duration, gender, and educational attainment on the revenue generated by businesses in Sukasari Village, Pegajahan District, Serdang Bedagai Regency. The research employs a quantitative method, utilizing questionnaires and interviews for data collection. A sample of sixty respondents was analyzed using path analysis, with data processed through the SmartPLS program. The results indicated that capital, length of operation, education level positively and significantly impacted income, whereas gender did not. This suggests that gender is not a reliable predictor of a company's income, and no evidence of gender bias was found in the data. However, capital, business duration, education level, and gender collectively positively and significantly affected company income. The findings suggest that strategies to enhance business income should focus on increasing capital investment and ensuring operational sustainability, education level as these factors are more critical to profitability than demographic variables.Keywords: business income; capital investment; education impact; gender
Strategy For Improving E-Service Quality in Increasing Purchasing Decisions on The Kopi Kenangan Application Ramandha Niswan; Alifia Nasya Manurung; Marliyah Marliyah; Budi Dharma
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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

Abstract

Digital marketing is a key element in business success in the modern era, with e-service quality being a crucial factor in influencing consumer satisfaction and purchasing decisions. This study aims to analyze the effect of e-service quality on product purchasing decisions through the Kopi Kenangan application. The method used is in-depth interviews and service learning with consumers and Kopi Kenangan management in the Medan area. The results show that service reliability, ease of use, and transaction security are the main factors in purchasing decisions. Education on improving digital service quality through training is proven to increase consumer and seller trust, which leads to increased loyalty and sales. This article concludes that Kopi Kenangan must continue to improve e-service quality to maintain competitiveness and maintain customer loyalty amidst increasingly fierce industry competition.
ZAKAT-ORCHESTRATED EMPOWERMENT PLATFORM: A CONCEPTUAL MODEL FOR INCLUSIVE FINANCIAL ACCOUNTABILITY AMONG WOMEN MICRO-ENTREPRENEURS Budi Dharma; Santi Novani; Oktofa Yudha Sudrajad; Kyoichi Kijima
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 12 No. 1 (2026): JANUARY - JUNE 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v12i1.75642

Abstract

This study examines why prevailing financing arrangements often fail to empower women micro-entrepreneurs, and develops a Zakat-based service architecture to address gaps in inclusion, capability conversion, and post-disbursement support. Guided by an abductive, design-science–oriented, and pragmatic stance, this study uses a multimethodology approach combining (i) diagnostic regressions based on a purposive survey of 302 unbanked women micro-entrepreneurs in Medan, (ii) interpretive triangulation through 10 semi-structured interviews, four reflective discussions, and institutional documents, and (iii) iterative artifact construction with plausibility checks through expert reviews in service systems and Islamic economics. The diagnostic results show that loan size is governed by rule-based eligibility criteria, namely repayment capacity, own capital, and collateral, while larger loans and higher operational spending do not systematically translate into sales growth. Complementary evidence also reveals substantial gaps in debt-management literacy. Drawing on Service-Dominant Logic, Service Systems Theory, behavioral finance, and Maqasid al-Shariah, this study develops the Zakat Service Platform for Women’s Empowerment, comprising five constructs: Access Equity, Effective Capital Use, Financial Capability, Relational Support, and Motivational Alignment. These are operationalized in the Zakat-Orchestrated Empowerment Platform (ZOEP) through Kijima’s 4C and a two-layer service system design that repositions amil as the platform orchestrators. This study proposes that Zakat institutions pilot ZOEP modules, including tiered verification, milestone-based disbursement, embedded capability tools, and mentoring loops, and evaluate the outcomes longitudinally while safeguarding justice, benefit, and dignity.
THE MATURITY OF RISK MANAGEMENT IN INDONESIAN ISLAMIC UNIVERSITIES Marliyah Marliyah; Budi Dharma; Ahmad Syarbaini
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 2 (2023): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i2.7296

Abstract

The study aims to measure, investigate, and examine how Islamic Universities integrating Islamic transdisciplinary and risk management based on ISO 31000:2018 to their good university governance. This study was conducted in 2022, based on a content analysis approach to measure the maturity level of risk management. Researchers develop maturity index level suitable in higher education organization based on ISO 31000:2018 criteria that develop by IRMAPA. The analysis covers both quantitative and qualitative data that had been hand collected from number of Indonesian Islamic Universities. This study found that average maturity level of risk management in some of Indonesian Islamic Higher Education is risk aware where it is the 2nd level (the highest level is 5th). Researchers found that determining risk context was the most difficult stage to define. Findings can attract the attention, from a regulatory perspective.
The Influence of Financial Inclusion, Financial Planning, and Financial Attitudes on the Financial Management of Culinary MSME Owners Lubuk Pakam Ayu Andini; Andri Soemitra; Budi Dharma
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1211

Abstract

Actively improving the economy and reducing unemployment in Indonesia is played by Micro, Small and Medium Enterprises. Financial management holds significance in business operations., including financial inclusion, financial planning, and financial attitudes to ensure optimal business financial management. This study aims to assess the impact of Financial Inclusion, Financial Planning, and Financial Attitudes on Financial Management. The goal of this research is to enhance understanding and become a basis for legislators and local governments to focus more on improving the financial management of MSME businesses. Using a quantitative approach, this research involved culinary MSME owners in Lubuk Pakam District as a population. Samples were taken using purposive sampling techniques and the Lemeshow formula to obtain 96 respondents. The data collected is original or first hand (primary) data. Various tests such as validity, reliability, multiple regression, normality, Kolmogorov-Smirnov, multicollinearity, heteroscedasticity, as well as F, t tests, and coefficient of determination were included in the data analysis. It is known that financial management of culinary MSME owners in Lubuk Pakam District is influenced positively and significantly by financial planning and financial attitudes, while financial inclusion does not show a significant influence. Overall, financial inclusion, financial planning and financial attitudes contributed 78.50% to financial management, meanwhile, the remaining 21.50% was attributed to factors or variables that were not included in this study. For future research, it is suggested to include additional independent variables and increase the sample size to achieve a more comprehensive insight into how other variables affect financial behavior.
The Influence of Green Product, Green Brand Image, and Green Advertising on Le Minerale Product Purchase Preferences among Binjai City Residents . Febrianty Try Andini; Mustapa Khamal Rokan; Budi Dharma
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1490

Abstract

ABSTRACT: The purpose of this study was to determine how consumer preferences for mineral products in Binjai City, North Sumatra, are influenced by green products, green brand images, and green advertising. Quantitative analysis used responses obtained from a random stratified sample. The low R Square of 29.4% was due to momentum, which resulted in bias in purchase preferences during the data analysis process. The study findings showed that green products were positively and significantly related to the intention to purchase mineral products, green illustrations were positively and significantly related to the intention to purchase mineral products, and green advertising was positively and significantly related to the intention to purchase mineral products. In addition to using green products, green brand images, and green advertising, green marketing should always be carried out. Keywords: Green Advertising; Green Brand Image; Green Product; Purchase Preferences
Analysis of Demand Volume, Material Supply, and Work Hours against Delta Power Listrindo CV Production Performance Yudi Fakhrul Rozi; Nuri Aslami; Budi Dharma
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3285

Abstract

Purpose: Purpose of this research is to find out what factors affect the production performance of CV Delta Power Listrindo so that later it can solve the challenges that exist in its production performance. Methods:. Production performance can be measured through various indicators, such as product efficiency, product quality, production time, and costs incurred. To achieve optimal production performance, companies need to implement various strategies and conduct analysis to find out what factors affect their production performance. CV Delta Power Listrindo finds challenges in its production performance, which requires a more in-depth analysis to find out what factors affect its production performance, this is what motivates researchers to conduct this research. Results: The results of the study describe, the number of requests is positive and significant on production performance, found in the t column section, the variable number of requests has a t value (2.337)> t table (1.703) and a significant 0.028 <0.05. Limitations: Of course, this research has limitations, namely as follows, this research only focuses on certain manufacturing industries, so the results in this study cannot be extended to all industrial sectors, and the data used in this study comes from a certain period of time, so it cannot capture long-term fluctuations that may affect production performance. Contribution : Based on the findings and results of research that shows the number of requests is positive and significant to production performance, variable demand is positive and significant to operational performance, and working hours are positive and significant to production performance. It is hoped that CV Delta Power Listrindo will pay more attention to the amount of demand, material inventory and working hours because these three factors have a positive and significant value on production performance. And it is hoped that further research can examine various factors, in order to find out what factors can affect the production performance of CV Delta Power Listrindo besides demand factors, material inventory, and working hours.
Analisis Cara Berkomunikasi Yang Efektif Dan Efisien Pada Kantor Kepala Desa Sukarame Baru Widya Syaputri; Budi Dharma
Surplus: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Desember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v2i1.655

Abstract

Bahasa dan komunikasi mempunyai hubungan yang sangat erat. Hubungan tersebut tercermin dalam konsep bahasa dalam ranah perspektif linguistik dan komunikasi. Dalam konteks ini, bahasa disebut sebagai alat atau media komunikasi yang digunakan individu untuk berinteraksi satu sama lain. Sebaliknya, komunikasi memerlukan bahasa sebagai media penyampaian pesan. Komunikasi dibedakan menjadi 2 bentuk yaitu verbal dan nonverbal. Komunikasi lisan melibatkan penyampaian pesan tertulis atau lisan dari komunikator kepada komunikan. Sementara itu, komunikasi nonverbal memegang peranan penting, dan keberhasilan komunikasi lisan seringkali bergantung pada efektivitas penggunaan komunikasi nonverbal. Dalam aktivitas sehari-hari, setiap organisasi diklaim sebagai entitas kompleks yang berupaya mengelola sumber dayanya secara rasional guna mencapai tujuan yang telah ditetapkan. Meskipun jarang mencapai rasionalisasi yang tepat, upaya untuk mencapainya tetap menjadi ciri manajemen saat ini. Manajemen yang efektif berarti mampu mengoptimalkan penggunaan sumber daya yang ada untuk mencapai dan mempertahankan tingkat operasional yang efisien. Mempersiapkan struktur organisasi yang selaras dengan perkembangan dan kebutuhan perusahaan dapat membangun kesesuaian dalam bekerja, pendelegasian wewenang dan tanggung jawab, serta komunikasi yang baik, sehingga dapat meningkatkan tingkat efisiensi.
TINGKAT KEBANGKRUTAN KEUANGAN PT BANK SINARMAS TBK BERDASARKAN ALTMAN’Z-SCORE PERIODE 2017 – 2021 Budi Dharma; Syahfitri Syahfitri; Irma Septria Mawarni
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.151 KB) | DOI: 10.55606/jupiman.v1i4.912

Abstract

Edward I. Altman dan Thomas P. McGough mengembangkan model multivariat untuk memprediksi kebangkrutan. Modelnya menggunakan lima rasio keuangan tertimbang untuk memaksimalkan prediksi kekuatan tive dari model tersebut menghasilkan skor diskriminan keseluruhan, yang disebut Z Score. Di dalam buku (Charles H.Gibson,2013) mengatakan bahwa perusahaan yang mendapat skor di bawah 2.675 diasumsikan memiliki karakteristik yang mirip dengan kegagalan masa lalu. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif yaitu dengan menggunakan data sekunder melalui laporan keuangan periode 2017-2021. Tujuan penelitian agar memberikan manfaat kepada pihak manajemen, investor dan pihak terkait agar segera menetapkan kebijakan yang tepat untuk menghindari serta mengurangi terjadinya resiko kebangkrutan. Hasil penelitian metode Altman Z Score pada periode 2017-2021 dapat disimpulkan bahwa nilai Z Score pada tahun 2017 adalah 7,07, tahun 2018 adalah 4,66, tahun 2019 adalah 4,84, tahun 2020 adalah 3,36 sedangkan nilai Z Score pada tahun 2021 adalah 2,5 dan lebih rendah daripada nilai Z Score dibawah 2,675.
Co-Authors Adawiyah, Rabiatun Ade Pranajaya adelika, adelika Adinda Sefina Annisa Afdillah Nur Aisyah Sinaga Aflah, Nadhrah Al Afsari, Fidiya Agung Wibowo Ahmaad Thoriq Alfan Ahmaad Thoriq Alfan Ahmad Amin Dalimunte ahmad fauzi nasution Ahmad Muhaisin B. Syarbaini Ahmad Muharmansyah Rezeki Maulana Ahmad Syarbaini Aidhawani Aisyah Amini Aisyah Fitri Pasaribu Alam, Ryan Saputra Alfaqih Thariq Azizy Hasibuan Alifa Adzra Siregar Alifia Nasya Manurung Alimuddin Pohan Almi Rahmadani Siregar Amalia Munajah Nasution Amanda Damayanti Nasution Amelia Putri AMELIA, MAYA Andri Soemitra Andri Soemitra Andriani Sahputri Anugrah Ramanda Lubis Aprilla, Vanya Aqwa Naser Daulay Aqwa Naser Daulay Arifin Fauzi Lubis Arman Syafii Harahap Asmita, Riza Ayu Asri Lestari Aswinanta, Asrul atika Atika Atika Aulia, Niki Auliya Ahmad Suhardi Ayu Andini Ayu Andini Azhari Akmal Tarigan Azizah Mudrikah Azizah Mudrikah Baehaqi Br Tarigan, Emi Yani Teta Budi Harianto Bunayyati Hakimah S. Meliala Chadisa Rizky Ananda Cici Winda Atila Cici Winda Atila Dara Citra Pratiwi Devyana, Melati Dhea Nita Syafina Rambe Diah Ananda Kharisma Diah Safri Yulinda Dian Irmawani Dian Novitri Dinda Savira Viantika Djauky Ridho Amwa Dwi Ayu Wulandari, Dwi Ayu Dwy Franadita Elsa mayori Elsa Zulfita Elsa Zulfita Erika Sri Wahyuni Eski Aditya Fachrezi, Harahap Adrie Fadillah, Aditya Fadiya Maysaroh Lubis Fahmi Rizky Fajri Mustofa Akbar Fakri Mursala Fathur Rahman Fatmasari, Ellya Febri Sari Siahaan Febrianty Try Andini Finik Kharianti Franadita, Dwi Ghilman Rozy Hrp Grace Amalia Tondang Grace Amalia Tondang Gusniati, Putri Hafyah Yasmita Handana Sembiring Harahap, Arman Syafii Harahap, Putri Liana Harahap, Rahmat Daim Harahap, Risky Suleman Alpian Harahap, Yeni Marlina Hasibuan, Elda Anzeli Hasibuan, Rukiana Hediyati, Wirda Hendra Harmain Herlin, Annisa Rahmah Hilman Fauzi, Hilman Hotbin Hasugian Hurian Kamela Husnah, Muslimatul Idham Mahrivi Imamsyah Imamsyah Imsar Imsar Imsar Imsar Imsar Imsar Imsar, Imsar Indah Aryani Indradewa, Rhian Indri Andini Indriyanti, Putri Intan Ayu Pratiwi, Intan Ayu Intan Sari Tanjung Irma Septria Mawarni Isnaini Harahap Jihan Karina Putri Juli Syahputri Juliana Nasution Kartini, Ami Dini Khairi, Ulfah Amirah Khairun Nisa Kharianti , Finik Khoirun Nisa Lubis Khori Ayu Tridyanthi Kurniawan, Dediek Tri Kurniawan, Ervandy Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Kyoichi Kijima Laila Annisyah Lubis Laila Fitria Layla Nurul Sakinah Laylan Syafina Lestari Perdana Putri Lestari Perdana Putri Lia Purnama Sari Lubis, Aulia Azmi Lubis, Mutiara Lubis, Suci Arifah M. Rafiq Efrianda M. Rafiq Efrianda M. Riswan Azifi Maharani, Nurul Sandra Mahfadillah, Aninda Mahira, Tengku Ismalia Maidalena, Maidalena Mailina, Rani Marliyah Marliyah Marliyah, Marliyah Marwah Auliyani Maulida, Syakya Maya Dian Eka Sari Melati Devyana Mentari Kinanti Surya Sirait Minta Ito Lubis Mira Nur Aisah Monica, Aulia Muhammad Anshari Muhammad Arif Muhammad Farhan Muhammad Hasby Muhammad Ikhsan Harahap Muhammad Indra Pratama Muhammad Iqbal Sayuti Harahap Muhammad Lathief Ilhamy Nasution Muhammad Yafiz Muhammad Yafiz, Muhammad Muhammad Yunus Sofian Muhammad Zauki Hafiezh Murni Sofiah Murni Sofiah Muslimatul Husnah Mustafaruddin Mustafaruddin Mustapa Kamal Rokan Mustapa  Khamal  Rokan Mutia Sari Mutiara Rahmah Nabila Ananda Putri Harahap Nadya Maulidya M Nafis, Fadly Abdillah Naili Nuril Aufa Manik Nasution, Annio Indah Lestari Nasution, Muhammad Iqbal Nasution, Muhammad Irwan Padli Natzmi, Alvi Niken Rahmadyah Niki Aulia Nila Rosdiana Noor, Atikah Novitri, Dian Nur Ahmadi Bi Rahmani Nur Ainun Fadillah Nur Hazizah Nurbaiti Nurbaiti, Nurbaiti Nurhayati Nurhayati Nuri Aslami Nurlaila Nurul Annisa Nurul Azmi, Syahfrilla Al risa Nurul Haliza Nurul Hayati Panjaitan Nurul Jannah Nurul Jannah Nurwani Nurwani, Nurwani Nurwijayanti Oktofa Yudha Sudrajad Pane, Nurdyanti Choirunnisa Panjaitan, Nurul Hayati Pasaribu, Aisyah Fitri Pertiwi, Dwi Indah Prahaski, Nabila Prasektiyo, Agung Prasetyo, Aris Kukuh Pratama Tarigan, Mhd Agung Pratama, Bagus Mulya Pratama, M. Luthfi Arif Pratama, Muhammad Rifky Preti Intan Sari Purba , Sonia Putri Gusniati Putri Gusniati Putri Indah Fadillah Putri Mardiyyah Hasibuan Putri Salsa Nabila Putri Sepfiani Putri Sepfiani Qarni, Waizul Rafika Azwina Rahmadana, Ogi Rahmadhani, Sophia Rahmah, Dewi Chofifah Rahmah, Mutiara Rahmah, Tri Indah Fadhila Rahmani, Nur Ahmadi Bi Raihan Saputra Raihan Saputra Raihan Sultani Ramadania, Devi Fitriani Ramadhani, Novitri Ramadhani, Sri Ramadhani, Yus Ramandha Niswan Rasyiddin, Ahmad Raudah Azzahra Manurung Raudhatun Sumi Refi Mariska Regina Julmasita Reitandi, Reitandi Reni Ria Armayani Hasibuan Reni Yusnita Rika Nurmitha Rindi Safira Rio Ariangga Riska Arianti Nasution Riska Syahputri Nasution Ritonga, Afdolli Ilman Rohaya, Rohaya Rozi, Yudi Fakhrul Sahputri, Andriani Sandi Pranata Santi Novani Saparuddin Siregar Saparuddin Siregar Sari Harahap, Epa Purnama Sekar Ayu Larasati Selvira Wardani Tanjung Septami Ayu Lestari Hasibuan Septia, Windy setiaji, denden Shelvi Fadillah Harahap Silvi Tri Wardani Simamora, Satria Iam Syafii Simanjuntak, Maryama Azma Siregar, Dedy Rahman Siregar, Muhammad Maulana Sitakar, Beny Siti Jubaidah, Siti Soemitra, Andri Sonia Purba Sri Maharani Sri Ramadhani Suci, Indriani Sugianto Sugianto Suhairi Suhairi Suhairi Suhairi Sy Haura Munawwarah Syahfitri Syahfitri Syahfrilla Al Risa Nurul Azmi Syaputri, Widya Syarbaini, Ahmad Muhaisin B. Syarbaini, Ahmad Muhaisin B. Tamima, Aqila Tanjung, Intan Sari Thoibatul Mardiah Tri Inda Fadhila Rahma Tria Wardani Tria Wardani Try Andini, Febrianty Utami, Annisa Dwi Vera Maytara Viantika, Dinda Savira Vidya Chalista Vina Rahmanda Vira Audini Wahyu Andriansyah Naibaho Waizul Qarni Wardani, Pina Wein Rizki Dharmawan Wein Rizki Dharmawan Widya Syaputri Wiranti, Wiranti Wirda Hediyati Yasmita, Hafsyah Yenni Samri Juliati Nasution Yudi Fakhrul Rozi Yusrizal Yusrizal Yustika Putri, Tasya Zahrina Ghaisany Pulungan Zainarti Zainarti Zainarti Zainarti Zalika Fauja Zsasa Aulia Hubara Zsasa Aulia Hubara Zuhada Hsb, Muhammad Fathur Rizqi Zuhrinal M Nawawi