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Penerapan Prinsip Syariah dalam Manajemen Rantai Pasok (Supply Chain) pada Industri Halal: Studi Kasus Pempek Bege di Kota Medan Nurul Noviyana; Nur Ahmadi Rahmani; Juliana Nasution
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3276

Abstract

This research aims to analyze the implementation of Sharia principles in Supply Chain management within the halal industry through a case study of Pempek Bege, a halal food MSME in Medan City. The study focuses on raw material procurement, production processes, product distribution, and the impact of Sharia principles on business performance. A qualitative approach with a case study design was employed. Data were collected through observation, in-depth interviews, and documentation, and then analyzed using an interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that Pempek Bege has implemented Sharia principles throughout its Supply Chain activities by selecting trustworthy suppliers, utilizing traceable raw materials, maintaining cleanliness and quality during production, and ensuring honest and responsible product distribution. The application of the principles of amanah (trustworthiness), transparency, ustice, and traceability contributes to maintaining the halal integrity of the products. Furthermore, the implementation of Sharia principles has a positive impact on consumer trust, product quality, business reputation, and competitiveness. Therefore, the application of Sharia principles in Supply Chain management plays an important role in supporting the sustainability and growth of halal businesses in Medan City.
Fish Farming Business Management Strategy Using the Business Model Canvas Method: An Islamic Economics Perspective Nanda Syafira Afriyani; Juliana Nasution; Muhammad Ikhsan Harahap
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4878

Abstract

This study aims to analyze the management strategy of a fish farming business using the Business Model Canvas (BMC) approach and to review its practices from an Islamic economic perspective in Tanjung Rejo Village, Percut Sei Tuan District. The research employs a descriptive qualitative method, with data collected through interviews, observation, and documentation. As a novel contribution, this study integrates BMC and Islamic economics to provide a comprehensive analytical framework that connects business efficiency with ethical values. The findings indicate that while the existing BMC management is functional, there are significant weaknesses in the customer segments and distribution channels, leading to a strong dependence on middlemen (tengkulak). From an Islamic economics perspective, principles of justice, honesty, and social solidarity (tafakul ijtimāʿī) have been applied, but the primary challenge lies in the financing practices, which have the potential for riba. In conclusion, this research suggests that optimizing the business model and transitioning to equitable sharia financing are key to the sustainable development of the fish farming business. The practical implications of this study recommend diversifying products and markets, strengthening local partnerships like cooperatives, and providing access to sharia-compliant capital to support the independence of the fish farmers.
Modernizing Zakat in Indonesia, from Masdar Farid Mas'udi, Safwan Idris, and Didin Hafidhuddin Juliana Nasution; Muhammad Idris Nasution; Abdullah Alfikri Murtadla
Suhuf: International Journal of Islamic Studies Vol. 36 No. 1 (2024): May
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/suhuf.v36i1.4412

Abstract

Zakat as a scientific and teaching discourse has undergone modernization. However, the pattern of modernization itself is not uniform. This article will describe three patterns of efforts to modernize zakat in Indonesia through the thoughts of three figures, namely Masdar Farid Mas'udi, Safwan Idris and Didin Hafidhuddin. This research is qualitative and literary in nature in the scope of studying figures' thoughts using a historical-sociological approach.  Data was taken from the three main books of the figures, then analyzed using descriptive, synthetic and comparative analysis techniques which focused on categorical analysis. The results of this research show that the three figures offer modernization of zakat related to understanding the concept of zakat, sources of zakat, distribution of zakat, the relationship between tax and zakat, and modernization of zakat institutions. Masdar modernized zakat by reconstructing the concept of zakat, by reconstructing the concepts of qath'i-zhanni and sunnah-hadith. The criticism is mainly related to taxes, which do not have the spirit of zakat. Safwan Idris is trying to reform the management of zakat and understand zakat as sunnatullah, not as sunnatul-insan. Didin Hafidhuddin responded to the modernization of zakat by expanding zakat sources based on a modern economy. Their thoughts are quite relevant in the current development of zakat management in Indonesia, although not all of their thoughts have been accommodated.
Pengaruh Customer Relationship Management dan After Sales Services Terhadap Peningkatan Penjualan Produk Elektronik: Studi Kasus PT. Xiaomi Technology Indonesia Muhammad Yunus Sofian; Juliana Nasution; Budi Dharma
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 1 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

CRM and After sales services is a services provided by companies to build communication and service bridges between companies and consumers so that they are interested in buying products. The purpose of this study is to determine the business model and CRM relationship carried out by PT. Xiaomi Technology Indonesia and look at the after-sales service carried out by the company on the increase in sales of the electronic products it produces. This research was conducted using a Mixed Methods approach. This study uses primary data collected through interviews with the Xiaomi Official Store Center Point Mall Medan as well as distributing research instruments in the form of questionnaires to Xiaomi product users in Indonesia. The research data was tested and processed with the help of the SPSS version 24 application and analyzed using several tests such as the classical assumption test, as well as multiple linear analysis. The results of this study show that there is a significant influence between customer relationship management (CRM) and After Sales Services on increasing sales of Xiaomi Technology Indonesia's electronic products and the strategy implemented by Xiaomi Technology Indonesia has proven to be in line with expectations.
Changes in financial performance after the implementation of PSAK 73 at PT Perkebunan Nusantara I Regional 1 Natasya Suherman; Yenni Samri Juliati Nasution; Juliana Nasution
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 3 (2026): Article Research November 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i3.9498

Abstract

Background: The implementation of Statement of Financial Accounting Standards (PSAK) 73 changes lease accounting treatment by requiring the recognition of right-of-use assets and lease liabilities in the statement of financial position. This change may affect the structure of financial statements and company financial performance, including PT Perkebunan Nusantara I Regional 1, which uses leased official vehicles from third parties. Objective: This study aims to analyze changes in the company’s financial performance before and after the implementation of PSAK 73. Method: This study uses a quantitative approach with a comparative descriptive design and secondary documentary data in the form of internal financial statements for 2018–2022. The data are classified into the pre-implementation period, namely 2018–2019, and the post-implementation period, namely 2020–2022. The analysis was conducted by calculating and comparing the average values of Return on Assets, Return on Equity, Debt to Equity Ratio, Current Ratio, and Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). Results: The average Return on Assets increased from 0.71% to 5.93%, Return on Equity from 1.69% to 15.69%, and Current Ratio from 15.06% to 53.85%. Debt to Equity Ratio decreased from 207.80% to 178.28%, while EBITDA increased from IDR343,918,748,753 to IDR973,058,000,000. These findings indicate higher profitability, liquidity indicators, and EBITDA, as well as a lower proportion of liabilities to equity in the post-implementation period. Conclusion: The period after the implementation of PSAK 73 shows positive changes in most financial performance indicators; however, these changes cannot be fully attributed to PSAK 73 because the company’s operational conditions and financial structure may also influence the results.
Analysis of Halal Industry Development in Padangsidimpuan City Sari Wildani Guci Guci; Chuzaimah Batubara; Juliana Nasution
Amkop Management Accounting Review Vol. 5 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2665

Abstract

The halal industry in Padangsidimpuan City has significant potential to develop, especially in the food and beverage sector, along with increasing public awareness of the importance of halal products. This study aims to analyze the dynamics and challenges faced by business actors, especially Micro, Small, and Medium Enterprises (MSMEs), in developing the halal industry. Through a qualitative approach and SWOT analysis, this study identifies the strengths, weaknesses, opportunities, and threats that affect the halal industry in the area. The results of the study indicate that support from the government and related institutions is very important to assist business actors in the halal certification process and increase the competitiveness of halal products in local and international markets. The resulting policy recommendations are expected to encourage the development of a more integrated and sustainable halal industry in Padangsidimpuan City
Analisis Business Development Strategy Analysis of CV. Sehati Berkah Utama's Coffee Beans from an Islamic Economic Perspective Liza Nurlaila; Sri Ramadhani; Juliana Nasution
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2882

Abstract

A SWOT analysis is required to identify the strengths, weaknesses, opportunities, and threats that have been described in order to later increase CV. Sehati Berkah Utama's sales with market competition. The last sales at CV. Sehati Berkah Utama during the 2022–2024 period showed a significant increase in revenue. In order to boost sales at CV. Sehati Berkah Utama, this study attempts to identify company growth methods in Islamic economic studies by performing a SWOT analysis. Field research and literature study data types are used in this qualitative study's case study methodology. The business development plan utilized to boost sales at CV is the outcome of the data collection methods, which include data reduction, data presentation, and conclusion drafting. Shiddiq, Amanah, Fathanah, and Tabligh are the traits of the Prophet Muhammad SAW that form the foundation of Sehati Berkah Utama. And based on the theory and concept of Islamic business development strategies, it can be said that the business development plan in this Islamic economic study is appropriate.
Co-Authors Abda Abda Abdullah Alfikri Murtadla Adelia Azizi Adelia Marhamah Adelia Safitri Adinda Afifa Afifah Aulia Khoirunisa Afifah Aulia Khoirunisa Afriza Mahendra Afrizal Afrizal Agiet Mutiara Rengganis Agiet Mutiara Rengganis Ahmad Fadli Ahmad Fauzi Ahmad Kurnia Ahmad Kurnia Ahmad Nasution, Rifaldi Ahmad Rusdi Hidayat Aida Lasmi Aida Lasmi Ajeng Manjana Ajeng Sundari Al Masri, Anas Zahir Alda, Fahimah Alfani, Dela Alimaini, Meri Ani alimaini, meriani Alivia Azzahra Alya Rahma Siregar Amelia Azura Amin Al Jawi Ananda Ibnu Sobri Hasibuan Anas Zahir Almasri Andi Hotmatua Harahap Andri Soemitra Anggi Rizkina Sari Siregar Annisa Hafizzah Hutabarat Annisa Javalia Hasanah Anri Akta Perdana Siregar Antin Kurnyasih Anugrah Ramanda Lubis Anwar Syarif Aqwa Naser Daulay Arifin Fauzi Lubis Ariska Dwi Chairunisyah Asriatun Fauziah Dalimunthe Asrul Aswinata Astri Astri, Astri Asyaadatun Nazila Selaya Asyaadatun Nazila Selayan Audina Rizka Zahra Aufia Zahra Fadilah Aulia Rahmah Ayu Sukmawati Ayu Yazida Hasibuan Azrin Bahri Harahap Bardatus Syahriyah Lingga Batubara, Maryam Bayu Mega Nanta Bintang Akbar Azhari Boy Ridho Hamgara Boy Uli Kirana Situmorang Cantika Florentina Br Bangun Chair, Marsari Chairul Adly Ginting Chaniago, M. Fadli Chessara Addina Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Cut Fadilah Daffa Baihaqi Purnomo Dalimunte, Ahmad Amin Damayanti, Anggita Dara Puspita Dea Dara audina Dela Alfani Devara Rustiana Devella, Siska Devi Aprilia Ningsih Dewi Siti Aisyah Dewi, Khadijah Dinda Putri Dharma, Budi Dhea Ayuni Rahmah Dhiftania Luthfiya Azra Diah Hanifah Daulay Dian April Yani Dian April Yani Dicky Aris Munanda Meliala Dicky Ramadhan Dimas Akbar Nugroho Dina Siregar Dinda Anggi Nurhayati Dini Safarina Dwi Septialamsyah Elvina, Ayu Eni Saputri Eri Manuri Evi Hermawati Evi Hermawati Fachrul Rozy Fadilla Miranty Fadlan Arrasyid Bintang Fadlul Rohman Fahimah Alda Fairuz Firjatullah Fajar Nugraha Fajar Sitanggang Faliha Ardhelia Nasution Fandy Rangkuty, Muhammad Hafif Farhan Khairi Muzanni Tarigan Farhan Lubis Farisi, Ahmad Fathur Rahman Baihaki Febriandi Akbar Sitompul Feby Sahira Fera Silvia Filza Filza Fitri Maharani Ritonga Fitri Rahmayani Fransiska, Silvia Frendi Maulana Gita Nurul Fitri Damanik Gunawan, Dandi Gustria Ningsih Habibah Shobri Hadziyah, Idzni Hafiz Irsyad Hanifah Oktaviani Fakhri Hanifah Ramadhani Harahap, Aswan Nawawi Harahap, Syarah Nurul Fhadhilah Hasanah, Aulia Hasibuan, Ismi Khoiriah Hayani, Nur Syamsidah Hedi Afandi Ritonga Hendra Harmain Hendra Harmain Hendra Kartika HENDRA SETIAWAN Hidayat, Ahmad Rusdi Hilma kholilah lubis Humairoh Qolbiah Siregar Iga Dwi Wardanah Imsar Imsar Imsar Imsar Imsar Imsar, Imsar Indah Wahyu Prastiwi Indri Andini Iskandar, Irfan Isnaini Harahap Ithohirah Harahap Jefri Mardan Jihan Karina Putri Kamilah, K Kamilah, Kamilah Khairani, Nazla Khairunnisa Asri Khairunnisa Khairunnisa Khairunnisa Saragih Kharisa Abdi Khofifah Sari Hasibuan Khofifah Shofy Aulia Khoirul Ardani Manurung Khoirul Tamimi Khoirul Yahya Kurniati, Tri Kurniawan Kurniawan Kusuma, Mitra Dewi Laila Hafni Lailanur Fadillah Nasution Laylan Syafina Lestari Nasution, Annio Indah Lingga, Bardatus Syahriyah Liza Nurlaila Lubis, Siti Nurhaliza Luthfia Masfa Nur M. Daffa Maulana Nasution M. Daffa Nasution M. Ilham Saputra M.Indra Mulia Nasution Mahani Faiza Aulia Maharani, Anggun Debana Mahendra, Afriza Maidalena, Maidalena Maisaroh Maisaroh Maisaroh Maisaroh Majalipa Awalia Manurung, Nabila Tasya Nurhafifah Mardiah Khofifah Hasibuan Maria Santia Siregar Marliyah Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Maulana Abdul Fattah Maulana Abdul Malik Tambunan Maulana Muhammad Hamzah Maylin Azzahra Maysara Hapni Tanjung Meiriyama, Meiriyama Meiti Fani Miftah Khoiriaturrahmah Miranda Panjaitan Mispa Herlina Wati Mufti, Robi Muhammad Anwar Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Ezar Al Rivan Muhammad Farhan Alyusri Muhammad Fariz Adhitya Muhammad Fathoni Muhammad Hafiz Muhammad Hafiz Muhammad Hakim Nasution Muhammad Idris Nasution Muhammad Idris Nasution Muhammad Idris Nst Muhammad Ikhsan Harahap Muhammad Ilzam Harahap Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Riduan Muhammad Riduan, Muhammad Muhammad Rizky Siregar Muhammad Sendi Muhammad Syahbudi Muhammad Yafiz Muhammad Yunus Sofian Muhammad Yunus Sofian Muliana Munawarah, Desna Mursidah, Silmi Nadhrah Adlina Ritonga Nadya Ervina Saragih Nadya Haryanti Nafisah, Hana Nanda Aulia Nanda Nadila Yutia Nanda Syafira Afriyani Narasyah Salmehira Nasution, Muhammad Idris Nasution, Nurul Izzah Natama Habibi Hazed Surbakti Natasya Suherman Nazla Khairani Niken Nurul Azizah Nilam Utami Aqillah Nita, Nita Erdina Niza Utami Novita Sari Novita Tanjung Nur Afria Nanda Safitri Nur Ahmadi Bi Ahmani Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Ahmadi Rahmani Nur Haqqul Hisyam Al Ma’shum Nur Hasanah Nur Hidayah Pulungan Nur Laily Safitri Nuraini Nuraini Nurbaiti Nurbaiti, Nurbaiti Nuri Aslami Nurlaila Nursantri Yanti Nurul Izzah Nasution Nurul Jannah Nurul Jannah Nurul Jannah Nurul Maghfirah Nurul Ni'mah Qodriyah Nurul Noviyana Nurul Pratiwi Nurussyifa Razak Nurwani Nurwani Nusroh Afifah Omiyati Oman Putri Pina Wardani Puspita, Rini Putri Rahmadany Putri Rahmaini Suheri Rafika Azwina Rahmah Sudana Siregar Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Hidayat Rahmatul Fadilah Rahmi Syahfitri Harahap Rahmi Syahriza Raihan Ramadhanty Raja Rendi Alfayed Rambe, M. Jepri Pratama Ramlah Rasikah Firjatullah Lubis Reni Ria Armayani Ridayanti Ridayanti Ridwan Azhari Lubis Rifki Ismal Rifky Nanda Putra Lubis Riska Adwiyah Hasibuan Riski Halomoan Siregar Riski Sobari Risma Warti Ritonga, Nadhrah Adlina Riyadi Riyadi Rizka Hidayanti Daulay Rizka Safitri Rizki Nur Amalia Nasution Rizky Febrian Saragih Rizqy Fahmi Roni Lawaldy Salwa Apriliza Salwa Fadhilah Haya Salwa, Nisrina Samsi Efendi Saparuddin Siregar Saparuddin Siregar Saputra, M. Ilham Saputri, Eni Saragih, Rizky Febrian Sarah Ramadhani Sari Wildani Guci Guci Sari, Deva Kumala Satria Abdillah Ilman Seri Wahyuni Harahap Shafarina Nurul Izzah Shakinah, Putri Shapura, Mutiara Ratu Sheila Anggraini shinta Mustika Hutabarat Silalahi, Purnama Ramadani Silmi Mursidah Sinta Nur Azlina Sintaini Fisholiha Siregar, Dhetia Putri Siregar, Khidir Siregar, Nabilah Hannani Siti Aisa Siti Amrina Hasibuan Soemitra, Andri Sri Anjani Sri Ayu Fadhilah Sri Dewi Anggraini Sri Harahap Sri Maharani Sri Rahayu Sri Rahayu Sri Ramadhani Suci Ardilla Ramadhani Haharap Suci Ramadhini Sucita Alfiani Sugianto Sugianto Sugianto Sugianto Suhailatun Nafisah Supardi Supardi Suri Sakinah Handayani Suryani Suryani Susi Apriliani Syafri Hawari Lubis Syahri Fadhilla Syahri Fadhilla Syamsiar, Syamsiar Syamsul Bahri Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Tanzila Arifah Putri Tari Nur Syafni Sinaga Tengku Chairrani Tengku Muhammad Rafly Rachman Tiara Ermeli Tiara Fadilah Tri Atmojo Kusmayadi Tri Atmojo Kusmayadi Tri Danu Satria Tri Inda Fadhila Rahma Tri Kurniati Tryana Ramadhany Batubara Tryana Ramadhany Batubara Tuti Anggraini Tuti Anggraini Ummi Rosyidah Ummu Hany Miftaloka Utami, Novidia Vania Ananda Nashuha Harahap Vera Maytara Vira Yuniar Wafiq Fitria Ashillah Wahyu Syarvina Wanhar Nasution Widya Agussani Widya Ayu Harahap Wirda Hediyati Wiwin Khairany Simanjuntak Wiwin Rita Sari Wulan Amelia Fernanda Yasmita, Hafsyah Yenni Samri Yenni Samri Juliati Nasution Yohannes, Yohannes Yusrizal Yusrizal Yusvi Rhofiva Tasya Zhafran, Faras Abiyyu Zharin F Syahdinar Zuhrinal M Nawawi Zukhruf Fahri Zulfakhri Irfan Rangkuti Zulhamidah Zulhamidah Zulhamidah Zulhamidah Zulhamidah, Zulhamidah