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All Journal JOURNAL OF INDONESIAN ISLAM 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) Share: Jurnal Ekonomi dan Keuangan Islam 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 JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi 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 J-Mabisya Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum
Chuzaimah Batubara
Universitas Islam Negeri Sumatera Utara
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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.
Determinants of Halal Meat Certification Behavior in Indonesia: A TPB Analysis Fuadi, Fuadi; Ramadhan, Muhammad; Batubara, Chuzaimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24759

Abstract

Despite being the country with the largest Muslim population globally, Indonesia faces challenges in implementing halal food supply regulations, particularly in the meat industry. This study aims to explore the factors influencing the decision of actors in the halal meat supply chain in Aceh, Indonesia, to obtain halal certification for their products. Data was collected through structured interviews with 150 participants involved in the halal meat supply chain. The data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study applied the Theory of Planned Behavior (TPB) alongside government regulations on halal food and compliance to predict certification behavior through the intention to certify. The findings suggest that attitude, subjective norms, perceived behavioral control, halal regulation, and compliance influence the intention to certify, which in turn affects the behavior of the actors. This study demonstrates that intention to certify acts as a mediating factor in the relationship between these variables and the behavior of actors within the halal meat industry. These findings have substantial implications for both the halal food industry and regulatory bodies seeking to enhance halal certification rates in Indonesia.========================================================================================================ABSTRAK - Determinan Perilaku Sertifikasi Daging Halal di Indonesia: Analisis Theory of Planned Behavior. Meskipun merupakan negara dengan populasi Muslim terbesar di dunia, Indonesia menghadapi tantangan dalam implementasi regulasi penyediaan makanan halal, khususnya di industri daging. Studi ini bertujuan untuk mengeksplorasi faktor-faktor yang mempengaruhi keputusan pelaku dalam rantai pasokan daging halal di Aceh, Indonesia, untuk mendapatkan sertifikasi halal untuk produk mereka. Data dikumpulkan melalui wawancara terstruktur dengan 150 partisipan yang terlibat dalam rantai pasokan daging halal. Data analisis dilakukan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS). Penelitian ini menggunakan Theory of Planned Behavior (TPB) bersama dengan peraturan pemerintah tentang makanan halal dan kepatuhan digunakan sebagai kerangka teoritis untuk memprediksi intensi pensertifikasian produk. Hasil kajian menunjukkan bahwa sikap, norma subjektif, persepsi kontrol perilaku, regulasi halal, dan kepatuhan mempengaruhi intensi untuk mensertifikasi, yang pada gilirannya mempengaruhi perilaku pelaku. Studi ini menyimpulkan bahwa intensi memediasi hubungan antara variabel-variabel tersebut dengan perilaku pelaku usaha di industri daging halal. Kajian ini mempunyai implikasi yang sangat signifikan bagi industri makanan halal dan badan regulasi dalam meningkatkan tingkat sertifikasi halal di Indonesia.
Sharia Compliance in Achieving Green Banking: The Role of Hifz Al-Din and Hifz Al-Bi’ah Syarvina, Wahyu; Batubara, Chuzaimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26986

Abstract

This study explores the integration of Islamic principles with environmentally sustainable practices in Islamic banking institutions, focusing specifically on two core elements of maqasid al-shariah: preserving faith (hifz al-din) and preserving the environment (hifz al-bi’ah). The central challenge addressed is the implementation of hifz al-bi’ah within Sharia-compliant financial systems. Employing a non-parametric qualitative approach through the Analytic Network Process (ANP), the study analyzes insights from nine informants representing Islamic banking practitioners, academics, and regulators. The findings reveal three key strategic pathways to strengthen Sharia Compliance in green banking: (1) enhancing human resource capacity, (2) optimizing the role of the Sharia Supervisory Board, and (3) fostering environmental awareness through certification mechanisms. The study underscores that Islamic banks implementing environmentally conscious HR practices benefit from reduced carbon footprints, improved financial performance, and higher employee retention, thereby contributing to both spiritual and ecological sustainability.========================================================================================================ABSTRAK - Kepatuhan Syariah dalam Mencapai Green Banking: Peran Hifz Al-Din Dan Hifz Al-Bi’ah. Penelitian ini mengeksplorasi integrasi prinsip-prinsip Islam dengan praktik berkelanjutan pada institusi perbankan syariah, dengan fokus pada dua elemen inti maqasid al-shariah, yaitu: memelihara agama (hifz al-din) dan memelihara lingkungan (hifz al-bi’ah). Tantangan utama terletak pada implementasi hifz al-bi’ah dalam sistem keuangan yang sesuai dengan syariah. Dengan pendekatan kualitatif non-parametrik melalui Analytic Network Process (ANP), penelitian ini menganalisis perspektif dari sembilan informan yang mewakili praktisi perbankan Syariah, akademisi, dan regulator. Temuan penelitian menunjukkan ada tiga strategi utama untuk memperkuat kepatuhan syariah dalam pencapaian green banking, yaitu: (1) peningkatan kapasitas sumber daya manusia, (2) optimalisasi peran Dewan Pengawas Syariah, dan (3) peningkatan kesadaran lingkungan melalui mekanisme sertifikasi. Studi ini menegaskan bahwa bank syariah yang menerapkan praktik manajemen SDM yang ramah lingkungan memperoleh manfaat lebih besar, termasuk pengurangan jejak karbon, peningkatan kinerja keuangan, dan retensi karyawan yang lebih tinggi, sehingga berkontribusi pada keberlanjutan spiritual dan ekologis. 
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.
ANALISIS MINAT MASYARAKAT TERHADAP PRODUK DIGITAL PEGADAIAN SYARIAH DALAM KEMUDAHAN BERTRANSAKSI DI PT. PEGADAIAN SYARIAH CPS ARIEF RAHMAN HAKIM Tari Nopita Pratiwi; Chuzaimah Batubara; Sri Ramadhani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.936

Abstract

Pegadaian Syariah CPS Arief Rahman Hakim is a sharia financial institution engaged in financial services and other services that have main products of pawn financing and micro financing. This study aims to determine the Strategy and Obstacles of PT Pegadaian Syariah CPS Arief Rahman Hakim in providing convenience for customers to transact, and to find out how the public responds and interests in digital pawn service products. The approach to this research is Qualitative descriptive, with data collection methods, namely: interviews as supporting using documentation studies in accordance with the problems discussed. The results of the study concluded that PT Pegadaian Syariah CPS Arief Rahman Hakim implemented a strategy to provide convenience for customers in transacting using digital pawn products. PT Pegadaian Syariah CPS Arief Rahman Hakim is also still lacking in socialization, causing many local people who do not know about the existence of the digital pawnshop sharia product. The obstacles faced by PT Pegadaian Syariah CPS Arief Rahman Hakim in increasing the number of customers using digital products are triggered by the application system which often errors, do not have smartphones and prefer to come directly to the outlet.
The Impact Of Village Funds On Enhanching Welfare Of North Maluku Communities Using Falah Approach Batubara, Chuzaimah; Harahap, Isnaini; Marpuah, Siti
IKONOMIKA Vol 5, No 2 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.6985

Abstract

The village fund is the government's effort to reduce poverty in villages in Indonesia, including in North Maluku. From the perspective of development funding, village funds play a major role in improving the quality of villages in North Maluku. But in fact, the poverty rate in North Maluku has actually increased. Based on these facts, this paper seeks to explain how the effectiveness of village funds is to reduce poverty and improve community welfare. To answer this problem, a qualitative research approach was carried out by the method of collecting in-depth interview data and focus group discussions with the village head, BPD and village communities.By conducting in-depth interviews and focus group discussions, this study found that village funds in Beringin Jaya and Akeguraci Villages in Tidore Kepulauan District and Ake Jailolo Village and Bobane Village, West Halmahera District, North Maluku, were able to improve the status of villages from disadvantaged to developing villages, but these changes are not followed by an increase in welfare (Falah). This is because village fund programs are more focused on infrastructure development but have not been able to meet economic and social aspects of life, such as providing life skills, enhancing harmony, and independence. The main problem is that human resources are still low both in terms of education level and quality of expertise so that village funds are managed as is.This study recommends that village funds are effective in reducing poverty, the village government needs to prepare a village development blueprint (renstra) in the next 5 years with clear indicators based on village achievements and the amount of village funds received. Village governments also need to send village fund managers to attend training on planning and reportingvillage financialKeywords: village funds, index, empowerment, Falah, North Maluku
Co-Authors Adelia Zahra Harahap Adelika Adelika Agita Yurinda Hasibuan Agustina, Dewi Ahmad Fuadi Tanjung Ahmad Prayendi Dasopang Amaliyah Mutiara Anisyah Risky Nasution Arifin Fauzi Lubis Arni Syahfitri, Desi Cania, Ema Saswita Cut Wardina Afprilla Sapira Putri Ekry Syahriwanda Fadhillah Insani Frida Yanti Sirait Fuadi Fuadi Fuadi Hamdani Hamdani Hazira Herdina Lubis, Hera Ika Darma Yuni Ikhwan Abidin Ilfani, Ilfani Inayatul Widad Nasution Inayatul Widad Nasution Irham , Mawaddah Isnaini Harahap Juwita Putri Wulandari Kamila, Kamila Kamilah, Kamilah Laura Oktarani Br Torong Lilis Pujiyanti Lisna R Lubis M. Ihsanul Fikri Manaf, Muhammad Firdaus Bin Abdul Mawaddah, Nadiyah Mayla, Salsabila Meryna Aulia, Ainun Mhd Dimas Jayadi Mhd Zulkifli Hasibuan Muhammad Arif Muhammad Ramadhan Muhammad Ramadhan Muhammad Syukri Albani Nasution Mukhlis Mukhlis Mulyana Fitri Mustapa  Khamal  Rokan Nabila Prahaski Nadia Anggraini Ritonga Nasution, Annio Indah Lestari Nawir Yuslem Nining Mulyani Nugrhainy Hidayana Nur Ahmad Bi Rahmadi Nur, Melani Azzahra Nuraisyah Nuraisyah Nurcahayati, Siti Nurhadiah Nurhadiah Oktavia, Dian Novyta Pasarela, Husni Pradesyah, Riyan Putri Maharaja, Indah Rahma Fahmadina Lubis Rahmad Daim Harahap Rahmi Syahriza Rahmi Syahriza Raju Adha Raudhatul Ma’wa H Safitri, Ika Sakti Andiyanto Salsabila, Rizka Sandi Pranata Saragih, Al Manar Sasmita, Riza Silviana Simatupang Siti Jubaidah Siti Marpuah Siti Marpuah, Siti Sitompul, Khairunnisa 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 Wardani Fadhilah Lubis, Nurul Widyatul Hidayah