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Arifin Fauzi Lubis
Universitas Islam Negeri Sumatera Utara
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ANALISIS KESEJAHTERAAN EKONOMI MASYARAKAT MUSLIM STUDI KASUS PETANI POHON AREN DESA PARDOMUAN KEC. ARSE KAB. TAPANULI SELATAN Lubis, Fauzi Arif; Daulay, Aqwa Naser
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11330

Abstract

Sebagai daerah yang masih bergerak dibidang agraris dengan jumlah penduduk besar dan proporsi rumah tangga yang bekerja di pertanian dominan, maka perhatian terhadap kesejahteraan petani dinilai sangat strategis. Namun selain berbicara mengenai pendapatan yang mempengaruhi kesejahteraan, pengeluaranpun mempengaruhi tingkat kesejahteraan. Berdasarkan hal tersebut peneliti tertarik untuk melakukan penelitian mengenai Analisis Tingkat Kesejahteraan Petani Di Tapanuli Selatan menurut Pola Pendapatan dan Pengeluaran Menggunakan Parameter NTPRP. Selanjutnya untuk menyelesaikan permasalahan penelitian ini, peneliti menggunakan pendekatan deskriptif kualitatif dengan parameter NTPRP (Nilai Tukar Pendapatan Rumahtangga Petani). Berdasarkan hasil temuan yang dilakukan peneliti di Tapanuli Selatan. Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) untuk nilai dari responden yang minimum berada pada nilai 0,56, hal tersebut menunjukkan bahwa total pengeluaran rumah tangga petani/ responden tersebut lebih besar dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut belum mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Kemudian Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) yang maksimum berada pada nilai 7,81, hal tersebut menunjukkan bahwa total pengeluaran rumah tangga petani/ responden tersebut lebih kecil dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Namun secara rata-rata Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP)nya berada pada nilai 1,46 menunjukkan NTPRP > 1 berarti secara rata-rata petani/ responden sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Bisnis varian produk gula aren merupakan bisnis yang menjajikan yang bisa meningkatkan kesejahteraan Masyarakat Desa Pardomuan dengan keuntungan yang diperoleh untuk produk gula aren cair sebesar 194,11% bedasarkan perhitungan dengan cost plus pricing
ANALISIS DAMPAK EKONOMI PENAMBANGAN EMAS ILEGAL MENURUT KONSEP EKONOMI PEMBANGUNAN BERKELANJUTAN DAN MAQASHID SYARIAH: STUDI KASUS KECAMATAN BATANG NATAL KABUPATEN MANDAILING NATAL Yusuf Siregar, Andri; Arif Lubis, Fauzi; Ria Armayani Hasibuan, Reni
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 1 (2023): December
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i1.1834

Abstract

The aspects of the problem studied by the author are regarding the economic impact of illegal gold mining according to the economic concept of sustainable development and maqashid sharia. The aim of this research was to determine the economic impact of illegal gold mining according to the economic concept of sustainable development and maqashid sharia. The analysis technique used is descriptive qualitative research methods. Qualitative methods are research procedures that produce descriptive data in the form of written or spoken words from people or observable behavior. Descriptive research is a research method that describes all the data or conditions of the research subject or object, then analyzed and compared based on the current reality and then tries to provide a solution to the problem and can provide up-to-date information so that it is useful for the development of science and more can be applied to a variety of problems. The results of the research show that this illegal gold mining produces results very quickly compared to previous work, namely farming and other things, and the results obtained are very promising and able to fulfill the family economy, people who take part in mining activities can earn Rp. 600,000-Rp. 800,000 per the week. Mining may be carried out as long as the community considers the interests of the public good, does not cause damage and is environmentally friendly. The community has the perception that the existence of illegal gold mines in Batang Natal District brings benefits and increases the welfare of the local community because the existence of the Unlicensed Gold Mining (PETI) location has become a new job opportunity for people who do not have permanent jobs. The positive impact felt by the surrounding community is of course the creation of new jobs for miners. The negative impact of gold mining which is felt almost every day by the community around the mining area is water pollution.
TRAVEL BUSINS STRATEGY USING THE BUSINESS MODEL CANVAS APPROACH ( CASE STUDY : SOFYAN TRAVEL ) Farhan, M. Hafiz; Lubis, Fauzi Arif; B. Syarbaini, Ahmad Muhaisin
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32196

Abstract

Sofyan Travel, a 15-year-old travel transportation business, has faced significant challenges due to the COVID-19 pandemic and increased digital competition. This study uses a qualitative case study approach to analyze Sofyan Travel's business strategy using the Business Model Canvas (BMC). The results show that the BMC approach enables the company to identify strengths, weaknesses, opportunities, and threats through nine key elements, such as customer segmentation, value proposition, distribution channels, and cost structure. The strategy focuses on personalized service, operational efficiency, service digitalization, and strategic partnerships. The implementation of the BMC has proven effective in increasing business competitiveness and sustainability by adapting conventional models to modern market needs. These findings reinforce the relevance of the BMC as an innovative tool for designing and managing travel businesses in an adaptive and customer-value-oriented manner. Keywords: Business Model Canvas, business strategy, travel, competitiveness
Optimization Of Sharia Micro Credit Financing As An Inclusive Solution For Msmes: Swot Analysis Approach: (Case Study: Bsi Kanwil S Parman) Ayunda Syapa Azra; Fauzi Arif Lubis; Muhammad Syahbudi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2963

Abstract

This study aims to analyze the optimization of Sharia People's Business Credit (KUR) financing as an inclusive solution for MSMEs, using a case study at Bank Syariah Indonesia (BSI) S. Parman Medan Regional Office. Using a qualitative descriptive-analytical approach, data was collected through interviews with three financing marketers. The results show that Sharia KUR plays a crucial role in reaching MSMEs that have been underserved by formal banking. BSI's humanistic, religious, and educational approach has successfully built customer trust and loyalty. However, several challenges remain, such as low sharia financial literacy, inefficient administrative processes, and competition from loan sharks offering faster processing times, even though they are detrimental to customers. Nevertheless, the potential growth of MSMEs in the culinary and halal livestock sectors opens up significant opportunities for the expansion of this financing. In conclusion, Sharia KUR is not only a sharia-based financing alternative, but also an inclusive and transformative economic empowerment instrument. To support the sustainability of this program, service optimization, ongoing education, and strengthening social relations between banks and business actors are needed. Sharia KUR has great potential to accelerate the growth of MSMEs that is fair, sustainable, and in accordance with Islamic economic principles.
Analisis Siklus Produksi Beras Untuk Meningkatkan Economic Suntainability Masyarakat Kabupaten Mandailing Natal Situmorang, Marisa; Lubis, Fauzi Arif; Harahap, Muhammad Ikhsan
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2226

Abstract

Penelitian ini bertujuan untuk menganalisis siklus produksi beras di Kabupaten Mandailing Natal dalam kerangka economic sustainability yang mencakup dimensi ekonomi, sosial, dan lingkungan. Permasalahan utama yang dihadapi adalah fluktuasi produksi yang menyebabkan ketidakseimbangan antara kebutuhan dan ketersediaan beras daerah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik triangulasi data, yaitu menggabungkan hasil wawancara, observasi lapangan, dan data dokumentasi. Data primer diperoleh melalui wawancara dengan petani, perangkat desa, penyuluh pertanian, dan pihak Dinas Pertanian, sedangkan data sekunder bersumber dari publikasi Badan Pusat Statistik (BPS) serta Survei Kerangka Sampel Area (KSA). Hasil penelitian menunjukkan bahwa secara ekonomi, efisiensi produksi masih rendah akibat tingginya biaya dan ketergantungan pada pupuk kimia. Secara sosial, kesejahteraan petani masih terbatas meskipun peran kelompok tani dan penyuluh mulai meningkat. Dari sisi lingkungan, penggunaan pupuk kimia berlebih menurunkan kesuburan tanah dan kualitas air. Produksi beras di Mandailing Natal berkaitan erat dengan Sustainable Development Goals (SDGs), khususnya SDG 1, 2, 8, dan 12, serta sejalan dengan prinsip maqāṣid syariah yang menekankan keseimbangan antara kesejahteraan ekonomi, keadilan sosial, dan kelestarian lingkungan dalam pembangunan pertanian berkelanjutan.
Analysis of Management Accounting Use of Raw Material Management and Implementation of EMKM SAK in UMKM Sir Coffe Roasters Marelan Riziq Agsyah; Fauzi Arif Lubis; Rahmat Daim Harahap
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.265

Abstract

This study aims to examine the application of management accounting in raw material management and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the SME Sir Coffee Roasters Marelan. The study focuses on the process of planning, recording, and controlling raw materials, as well as the extent to which financial statements are prepared in accordance with the provisions of SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The research findings show that raw material management has been carried out simply, but has not yet implemented management accounting principles optimally, especially in the aspects of recording, planning needs, and evaluating raw material usage. The implementation of SAK EMKM has also not been fully implemented because financial recording is still limited to cash inflows and outflows without the preparation of a statement of financial position, profit and loss statement, or notes to the financial statements.
Co-Authors Abror, Ruli ADELIA Adinda Rizki Fadilah Ahmad Fikri Ihsan Nasution Ahmad Habib Pinim ahmad syauqi, ahmad Aina, Nabila Izmi Aisha Alvia Aisyah Aisyah Alviana Sahrini Nasution Ananda Putri Azni Mtd Andi Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Anisa Bella Saragih Annisa Hafizzah Hutabarat Annisa Namira Annisa Putri Annisa Thaharah Annsa Putri Aqwa Naser Daulay Aqwa Naser Daulay Aqwa Naser Daulay Aqwa Naser Daulay Ardiansyah, Muhammad Rajab Ardina Khoirunnisa Harahap Ariska, Ayu Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arya Duta Permana Pane Ashabul jannah siregar Asiatun Maulina Munthe Asmaul Husna Asmaul Mutiah Atha, Muhammad Alwan atika Atika Atika Atika Atika Aulia Rahmah Pasaribu Aulia, Adinda Putri Aulia, Syaikah Nabilah Ayu Ashara Harahap Ayu Lestari Ayunda Syapa Azra Ayyub Ramadhan Azahra, Alma Azara, Pira Azhari Akmal Tarigan Azmi Rinaldi Nasution Azmi, Raisa B. Syarbaini, Ahmad Muhaisin Bi Rahmani, Nur Ahmadi Boangmanalu, Farida Hanum Chadisa Rizky Ananda Chairani A Br Nasution Chanda Chansa Thelma Chuzaimah Batubara Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Citra Pratiwi Daulay, Suci Cut Nurul Azizah Damayanti, Elvina Sari Darajatul Husna Dea Lora Veni Debby Nadillah Harahap Desfrida, Mardelia Desti Ramadayanti Dharma, Budi Dhita Lutfiah Dinda Delfi Permata Rambe Dira Azzahra Putri Dwita Fratiwi Eka Lestari Ellysa Pradina Elya Ramadhani Tambunan erlina mayasari siregar Erna Sipahutar Ervina Yulia Angkat Fachrunisa Winda Marpaung Fadhillah Lubis, Muhammad Arif Fadila, Sheila Fadillatunnisa Fadillatunnisa Fadya Hanin Fahani, Tania Azura Fajar Dwi Ramadhan Sipa Fajri, Muhammad Aulia Farhan, M. Hafiz Fatin, Diyanah Fitri Diani Fitri Yani Fitria Hanum Friska, Nur Rani Frissai Gusminar Mutia Gita Kurnia Sari Sembiring Habilla Anshari Harahap , Muhammad Ikhsan Harahap, Lesti Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hardian Aditya Mingka Hasanah Azizi Hasibuan, Reni Ria Armayani Hasibuan, Widiyani Hayani, Mifta Hayati, Fitri Hendra Harmain Hernita, Hernita Ihsan Nasution, Ahmad Fikri Ikhsan Harahap, Muhammad Ikhwansyah Isranuri Illiyyin Hanifah Maruhawa Imamah Khairiyah Imawanti, Yuki Dian Imsar Imsar Imsar Indah Kurniati Siregar Indah Simanjuntak Indradewa, Rhian Intan Sakina Br. Nasution Irham, Mawaddah Irma Rahmayani Marpaung Irma Yunita Irma Yunita Irna Permata Sari Ismu Hartarto Ismu Hartarto Julianto Isna Nurul Ain Isnaini Harahap Japakiya, Ismail Lutfi Juliana Nasution Kahfita Ardana Khadir, Abdul Khairani Khairani Khairina Tambunan Khairina Tambunan Khairiyah, Imamah Khairun Nisa Khairunnisa Azzahra Kholifah Kholifah Khotimah Nst, Husnul Kurnia Utami Pasi Laila Fitria Laksono Trisnantoro Larasati, Diah Larasati Laura Okatarani Br Torong Layla Rahma Dani Laylan Syafina Lazuardi, Bayu Leli, Nur Liza Mutia Lubis, Chairunnisa Lubis, Siti Nurhaliza Lutfiah, Dhita M. Hizbullah Hasibuan M. Lathief Ilhamy Nasution M. Yasir Nasution M. Yusuf Manna Wassalwa Manna Wassalwa Marliyah, Marliyah Marlya Fatira AK Maulidina Raseuky Mayasari Lubis MIFTAHUL JANNAH Muallif Masyhuri Mubarak, M. Asidikki Mufidatul Husna Siregar Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Habibi Harahap Muhammad Lathief Ilhamy Nasution Muhammad Naufal Muhammad Rafi Hagi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Yusuf Muhammadharris Suwandi Muhmmad Riduan Multamuddin Multamuddin Mutia, Frissai Gusminar Mutia, Liza Mutiara Sawitri Pane Mutthaqin, Muhammad Satrya Nabilahpurba, Nabilahpurba Nainggolan, Natasya Salsabila Namira, Annisa Nasution, Annio Indah Lestari Nasution, Ansor Nasution, Ferdi Dermawan Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Sonya Melinda Nawawi, M Iqbal Nelsi Agustina Siburian Niken Rahmadyah Nikira, Nikira Nila Rosdiana Ningsih, Sri Rahayu Novita Tanjung NUR AHMADI BI RAHMANI Nur Aprillia Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti, N Nuri Aslami Nurlaila Nurlaila Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Hafizah Nst Nurul Inayah Nurul Inayah Nurul Inayah Nurul Jannah Nurul Jannah Nurul Jannah Nurulfah Satria Dewi Nurwani Nurwani Nurwani, Nurwani Ongku Indramora Siregar Pasaribu, Zakiyah Khairani Pratista Andanitya Siregar Puspita, Nina Qamara, Lisa Rahmad Sahputra Tanjung rahmadani, mutia Rahmah Sari Lubis Rahmah, Dewi Chofifah Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza, Rahmi Ramadhani, Tri Azmi Raseuky, Maulidina Rawani, Ginie Aulia Reni Ria Armayani Hasibuan Reni Ria Armayani Hasibuan Reni Ria Armayani Hasibuhan Ria Armayani Hasibuan, Reni Ridwan, Aldy Rifaldi Ahmad Nasution Rina Aldila Rita Anggaraini Ritonga, Salfianti Riziq Agsyah Roslinda Harahap Rukmana, Nadia Mayang Salsabilla Siagian Saparuddin Siregar Saparuddin Siregar Sarah, Fauziah Sari, Sekar Saskia, Dhea Ananda Sekar Sari Selfiani, Dwi Selvia Selvia Sembiring, Gita Kurnia Sari Septia Sakinah Rizki Utama Sholiha, Sintaini Fi Siagian, Salsabilla Silvia Handayani Siregar Silvia Retri Aldona Tampubolon Sintaini Fi Sholiha Siregar, Indah Kurniati Siregar, Rizki Kurnia Siregar, Suci Afria Sasty Siregar, Tarmiji Hamid Siska Junianti Br Perangin-angin Siska Junianti Br Perangin-angin Sitepu, Mhd Fadliq Ananta Siti Aisa Siti Nurhaliza Siti Saleha Sitompul, Siti Nur Aisah Situmorang, Marisa Sonya Melinda Nasution Sovianum, Sovianum Suci Citra Pratiwi Daulay Suryani, Atika Syach Falah, Rifqi Syah, Dwiki Wardana Tamarindika Manja Putri Tambunan, Khairina Titis Budi Prihatin Tri Azmi Ramadhani Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Tuti Fitri Ani Siregar Ujung, Siti Khoiriyah Karina Wahyu Syarvina Widy Tri Sianuri Wulandari, Rika Y Yusrizal YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yohana Ariska Putri Nasution Yuki Dian Imawanti Yuni, Ika Darma Yusnita Ulfah Munthe Yusuf Siregar, Andri Zahra, Annisa Zamzami Akromi Lubis Zulfa Aliyah