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All Journal STRATEGIC MIQOT: Jurnal Ilmu-ilmu Keislaman Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam al-Uqud : Journal of Islamic Economics NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Penelitian Medan Agama Journal of Humanities and Social Studies Syarikat : Jurnal Rumpun Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Islamijah: Journal of Islamic Social Sciences JURNAL USM LAW REVIEW JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Education, Social Studies, And Management (IJESSM) International Journal Mathla'ul Anwar of Halal Issues Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JUMANTIK (Jurnal Ilmiah Penelitian Kesehatan) JURIS (Jurnal Ilmiah Syariah) Journal of International Conference Proceedings Journal of Management, Economic and Accounting (JMEA) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal AMMA : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pariwisata dan Perhotelan Jurnal Akuntan Publik IIJSE Sharia Economic and Management Business Journal (SEMBJ) J-Mabisya Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
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Analisis Strategi Marketing Mix Dalam Perspektif Syariah Untuk Meningkatkan Penjualan Jasa Dan Produk Salsabila, Rizka; Batubara, Chuzaimah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4645

Abstract

The development of modern business requires the use of marketing methods that can help the company grow. Because marketing activities are company activities that are directly related to the wider community (consumers), the success of this activity will greatly affect the development or failure of business activities. One of the fundamental ideas in contemporary marketing is the marketing mix. The marketing mix is a group of tactical marketing tools that can be controlled and combined by the company to obtain the desired response in the target market. Islamic marketing as a concept is actually not much different from the understanding of marketing in the modern world, which is an art and science that leads to the process of generating, delivering, and conveying value to consumers and maintaining sustainable relationships with stakeholders. To further establish a quality plan that can be relied upon to advance the marketing sector in particular and the economy in general, the Marketing Mix strategy will undoubtedly be very interesting if evaluated from a sharia perspective. The approach used in this research is a literature review, which takes information from books and journal articles.
Assessing the impact of lifestyle and basic necessity price inflation on welfare through the lens of Islamic perspective Nur, Melani Azzahra; Sudiarti, Sri; Batubara, Chuzaimah
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i1.1483

Abstract

This research investigates the impact of lifestyle choices and the rising prices of necessities on community welfare. The study employs a probability sampling technique using primary data collected through questionnaires with a sample size of 100 participants. The analysis is conducted using Structural Equation Modeling (SEM) facilitated by SmartPLS version 4, which aids in addressing the formulated research questions and hypotheses while examining the relationships between the variables. The findings indicate that lifestyle does not significantly influence community welfare. In contrast, the increase in prices of necessities is found to have a substantial effect on the welfare of the community. Public interest statements The article will provide valuable insights into applying a holistic approach to offer a competitive advantage and ensure the organization is well-positioned to thrive and innovate in an increasingly complex world.
Analisis Strategi Peningkatan Pajak Daerah di Kabupaten Deli Serdang Dalam Perspektif Ekonomi Islam Batubara, Chuzaimah; Kamila, Kamila; Saragih, Al Manar
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12857

Abstract

This study aims to analyze the strategy of increasing local taxes in Deli Serdang Regency and how taxes are from an Islamic Economics perspective. This research is descriptive quantitative. The population in this study were all employees of the Regional Revenue Agency of Deli Serdang Regency. The sampling used was purposive sampling with the technique taken was saturated sampling. The analysis method used is Analytichal Hierarchy Process (AHP). The results of this study indicate that the global priority weight obtained the value of Human Resources Improvement of 0.537, the value of Improving the Supervision System of 0.208 and the value of Enforcement and Sanctioning of 0.254. The highest value / highest priority weight on the Alternative is Human Resources Improvement of 0.537, thus it can be concluded that the Priority Strategy for Increasing Regional Tax Revenue in Deli Serdang Regency is to increase human resources. Taxes in Islam are taken from the state to the people not based on their form but on the benefits and purpose of their implementation. According to Islam, there are three types of taxes, namely Jizyah (a tax imposed on non-Muslims in return for guarantees given by an Islamic state to them to protect their lives), Kharaj (a tax imposed on land obtained through force of arms), and Usyr ( trade taxes or customs duties).
STRATEGI OPTIMALISASI MASJID DALAM PEMBERDAYAAN EKONOMI KAUM DHUFA Ilfani, Ilfani; Batubara, Chuzaimah; Irham , Mawaddah
J-MABISYA Vol. 3 No. 1 (2022): J-Mabisya
Publisher : Program Studi Manajemen Bisnis Syariah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/j-mabisya.v3i1.885

Abstract

Strategi optimalisasi pemberdayaan ekonomi kaum dhuafa dimasjid menindak dapat perubahan kehidupan yang menengah kebawah menjadi menengah keatas yang tadinya tidak terpenuhi menjadi terpenuhi dengan optimal dan takmir berusaha menjadikan masjid untuk beribadah yang semestinya menjadi tempat ibadah yang nyaman, aman dan tentram, tetapi melalui strategi takmir masjid dapat bermanfaat bagi perekonomian masyarakat miskin. Tujuan penelitian ini adalah mengetahui 1) bagiamana strategi optimalisasi masjid dalam pemberdayaan ekonomi kaum dhuafa 2) fakor pendukung dari strategi optimalisasi pemberdayaan ekonomi kaum dhuafa 3) kendala yang dihadapi dari strategi optimalisasi masjid dalam pemberdayaan ekonomi kaum dhuafa.Penelitian ini menggunakan analisis SWOT dan menggunakan penelitian Kualitatif. Analisis SWOT merupakan pada logika yang dapat memaksimalkan kekuatan (Strenghts), kelemahan (Weaknesses), peluang (Opportunity), dan juga ancaman (Threats). Dalam penelitian kualitatif peneliti adalah instrumen kunci. Oleh karena itu penelitian ini menganalisis dengan observasi wawancara dan dokumentasi, mengkonstruksi obyek yang diteliti menjadi lebih jelas, dan Hasil penelitian ini menunjukan bagiamana peranan dan fungsi masjid umtuk memperdayakan ekonomi kaum dhuafa.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PDAM TIRTA SILAUPIASA Nadia Anggraini Ritonga; Chuzaimah Batubara; Rahmad Daim Harahap
Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Vol. 1 No. 1 (2023): Jurnal Sains, Ekonomi Dan Hukum (SAINMIKUM)
Publisher : Lumbung Pare Cendekia

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

Abstract

Perusahaan memiliki tujuan untuk dapat memaksimalkan laba. Untuk mendapatkan laba yang maksima harus dilakukan pengendalian biaya dengan membuat laporan pertanggungjawaban dari tiap unit bawah ke atas, sehingga manajer dapat mengambil keputusan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan Struktur Organisasi, Perencanaan/Anggaran, Pelaksanaan/Pengendalian dan Pelaporan dalam Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Perusahaan Daerah Air Minum (PDAM) Tirta Silaupiasa Asahan. Baik secara simultan maupun parsial. Penelitian ini mengunakan metode kasual dengan pendekatan kuantitatif. Teknik pengumpulan data dengan kuesioner, dan teknik sampling jenuh sebanyak 106 responden (pegawai PDAM Tirta Silaupiasa). Data dianalisis menggunakan metode regresi linear berganda. Pengujian dibantu Software SPSS 22.0. Hasil penelitian menunjukkan bahwa Struktur Organisasi, Perencanaan/Anggaran, Pelaksanaan/Pengendalian dan Pelaporan secara simultan maupun parsial berpengaruh positif dan signifikan terhadap Pengendalian Biaya.
Penghimpunan Dan Distribusi Zakat Penghasilan Serta Dampaknya Terhadap Kesejahteraan Ekonomi Keluarga Muslim Di Kota Binjai Pada Masa Pandemi Covid-19 Adelia Zahra Harahap; Chuzaimah Batubara; Rahmi Syahriza
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1422

Abstract

The world is being rocked by a major pandemic called the Covid-19 Pandemic. The increasing number of patients infected with the Covid-19 virus is becoming increasingly difficult to control. Until this research was written, there were 4.58 million positive confirmed cases of Covid-19 in Indonesia. Not only the government, but social institutions also contributed to the existing problems. One of these social institutions is BAZNAS. The Indonesian Ulema Council issued fatwa number 23 of 2020 concerning the use of zakat, infaq, and alms funds for post-pandemic handling of Covid-19. Income zakat is one type of zakat that has a big role. Therefore, this study aims to find out how Binjai City BAZNAS collects and distributes zakat income funds and determines its impact on the economic welfare of Muslim families. Using qualitative research methods, we can find out that the role of income zakat funds is very large in helping Muslim families in Binjai City.
Qualitative Analysis of Factors Affecting Taxpayer Compliance in Paying Income Tax Article 21 on PTPN IV Regional 1 Kebun Rantau Prapat Employees Hamdani, Hamdani; Batubara, Chuzaimah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.673

Abstract

This study aims to identify factors that influence employee compliance of PTPN IV Regional 1 Kebun Rantau Prapat in paying Income Tax (PPh) Article 21. The method used is descriptive qualitative research through observation and document study. The results of the study indicate that tax non-compliance is mainly caused by the lack of public understanding of their status as taxpayers and the obligation to pay taxes. Other factors that influence tax compliance include tax awareness and knowledge, socialization, sanctions, incentives, and tax audits. Increasing tax awareness can increase compliance, while lack of socialization and understanding of tax regulations has a negative impact. In addition, the implementation of appropriate tax incentives and strict supervision through sanctions and tax audits can also increase taxpayer compliance. Therefore, more intensive socialization and education efforts are needed as well as more effective tax policies to improve employee tax compliance. This study is expected to be a reference for policy makers in designing better strategies to increase state tax revenues.
Qualitative Analysis Of The Relationship Between Brand Awareness And Medan City Public Preferences For Momoyo Products Ekry Syahriwanda; Chuzaimah Batubara; Khairina Tambunan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7324

Abstract

The purpose of this study was to evaluate the level of brand awareness of Momoyo products among Medan City residents. This study measures consumer familiarity and memory of Momoyo products using four main indicators: top of mind, brand recall, brand recognition, and brand ignorance. A qualitative approach with descriptive methodology was used in this study. Data collection was conducted through semi-structured in-depth interviews and supported by documentation. The research subjects consisted of Medan City residents who were selected as informants. The data analysis process was carried out through several stages: data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that Momoyo products have achieved a satisfactory level of brand awareness among Medan City residents.
Strengthening Halal Lifestyle Behavior Literacy in Stunting Prone Communities Agustina, Dewi; Batubara, Chuzaimah; Utami, Tri Niswati
JUMANTIK (Jurnal Ilmiah Penelitian Kesehatan) Vol 10, No 1 (2025)
Publisher : Prodi Kesehatan Masyarakat Fakultas Kesehatan Masyarakat UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jumantik.v10i1.23754

Abstract

The community including the government, practitioners, and academics have not paid attention to the urgency of halal lifestyle in solving health problems such as malnutrition and stunting. This article aims to explain the strengthening of community literacy about halal lifestyle behavior to prevent stunting. Activities began August - October 2023 in Bandar Sono Village, Nibung Hangus District, Batu Bara Regency. Data were collected through focus group discussions (FGDs), and then education and mentoring were carried out. Data from FGDs were analyzed using ATLAS.Ti23. The data obtained was continued by conducting education and mentoring. The results of data processing are then displayed in tables and figures. The findings show that halal lifestyle behavior has not been understood by the community. Ethical and social moral principles include 5 aspects of halal life style behavior that can be applied by humans in living their daily lives so as to provide a strong impetus to maintain nutritional balance, avoid harmful behavior, and provide better care for children. This means that hifz ad din (protecting religion), as part of halal life style behaviors, is not a direct method of preventing stunting, however, it creates a strong foundation for healthy behaviors and careful care of children, which in turn can contribute to stunting prevention. A person's knowledge will become broad if he learns a lot and gets information through school or information provided through counseling, lectures, reading. The local government needs to continuously provide assistance to families prone to stunting by involving religious leaders so that the community has a strong foundation for implementing halal lifestyle behavior.
Ashabiyyah and poverty alleviation: Insights from Minang, Aceh, and Batak communities in North Sumatra Hasibuan, Mhd Zulkifli; Chuzaimah Batubara; Muhammad Arif
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p86-95

Abstract

This research explores multiple dimensions of poverty, highlighting key contributing factors such as economic conditions, inadequate wages, demographic influences, and limited market opportunities. A central finding reveals how Acehnese communities address poverty by developing micro, small, and medium enterprises (MSMEs) as productive economic units. Cultural approaches play a significant role, with different ethnic groups in Indonesia adopting distinct strategies: the Acehnese emphasize family-based support, the Minang prioritize cooperation, and Batak communities value wealth, lineage, and honor. The study underscores the importance of collaborative efforts between the government, society, and family networks in poverty alleviation, placing particular emphasis on familial economic support and mutual assistance.
Co-Authors Adelia Zahra Harahap Adelika Adelika Agita Yurinda Hasibuan Agustina, Dewi Ahmad Fuadi Tanjung Ahmad Prayendi Dasopang Ainun Meryna Aulia Amaliyah Mutiara Anisyah Risky Nasution Arifin Fauzi Lubis Azhari Akmal Tarigan Cania, Ema Saswita Cut Wardina Afprilla Sapira Putri Desi Arni Syahfitri Ekry Syahriwanda Fadhillah Insani Frida Yanti Sirait Fuadi Fuadi Fuadi Hamdani Hamdani Hera Hazira Herdina Lubis Ika Darma Yuni Ika Safitri Ikhwan Abidin Ilfani, Ilfani Inayatul Widad Nasution Inayatul Widad Nasution Indah Putri Maharaja Irham , Mawaddah Isnaini Harahap Juwita Putri Wulandari Kamila, Kamila Kamilah, Kamilah Khairunnisa Sitompul Laura Oktarani Br Torong Lilis Pujiyanti Lisna R Lubis M. Ihsanul Fikri Manaf, Muhammad Firdaus Bin Abdul Mhd Dimas Jayadi Mhd Zulkifli Hasibuan Muhammad Arif Muhammad Ramadhan Muhammad Ramadhan Mulyana Fitri Mustapa  Khamal  Rokan Nabila Prahaski Nadia Anggraini Ritonga Nadiyah Mawaddah Nasution, Annio Indah Lestari Nawir Yuslem Nining Mulyani Nugrhainy Hidayana Nur Ahmad Bi Rahmadi Nur, Melani Azzahra Nuraisyah Nuraisyah Nurhadiah Nurhadiah Nurhayati Nurhayati Nurul Wardani Fadhilah Lubis Oktavia, Dian Novyta Pasarela, Husni Pradesyah, Riyan Rahma Fahmadina Lubis Rahmad Daim Harahap Rahmi Syahriza Rahmi Syahriza Raju Adha Raudhatul Ma’wa H Reni Ria Armayani Hasibuan Sakti Andiyanto Salsabila Mayla Salsabila, Rizka Sandi Pranata Saragih, Al Manar Sasmita, Riza Silviana Simatupang Siti Jubaidah Siti Marpuah Siti Marpuah, Siti Siti Nurcahayati Sonya Melinda Nasution Sri Ramadhani sri sudiarti Sri Wahyuni Ningsih Sukiati Sukiati Sukiman Sukiman Syahlaa Maulana Tambunan, Khairina Tari Nopita Pratiwi Tio Astir Aulia Matondang Utami, Tri Niswati Wahyu Syarvina Widyatul Hidayah