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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) 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) Jurnal Hibrul Ulama 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 IIJSE Sharia Economic and Management Business Journal (SEMBJ) J-Mabisya Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
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ANALISIS PENERAPAN MANAJEMEN LABA DALAM MENINGKATKAN KUALITAS PERUSAHAAN BERDASARKAN NILAI-NILAI ISLAM Juwita Putri Wulandari; Chuzaimah Batubara
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 1 No. 5 (2023): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Earnings management is generally considered an unethical behavior, as it implies management discretion over accounting data, which may lead to manipulation of financial information available. However, companies' involvement in social responsibility projects shows that they care about the well-being of society, which goes beyond profits. The amount of profit generated. The amount of profit generated. Earnings management seems to have become a global corporate culture carried out by all companies. With the development of the corporate world, each entity must be able to compete with the products of companies in their respective sectors. Although in theory, performance management is considered halal when it does not conflict with Generally Accepted Accounting Principles (GAAP), the practice of performance management is considered incompatible with the values contained therein
Implementasi Kegiatan Bakti Sosial Bersama Masyarakat Desa Klumpang Kampung Sebagai Wujud Kepedulian Cinta Lingkungan Desi Arni Syahfitri; Siti Nurcahayati; Khairunnisa Sitompul; Hera Hazira Herdina Lubis; Salsabila Mayla; Ainun Meryna Aulia; Nadiyah Mawaddah; Ika Safitri; Indah Putri Maharaja; Nurul Wardani Fadhilah Lubis; Chuzaimah Batubara
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 8 : September (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Community Service Program (KKN) is a form of community service activity conducted by universities by students under the guidance of lecturers and local government leaders. Through KKN, students can apply the knowledge they have gained in higher education to real life. KKN students from the State Islamic University of North Sumatra Medan who were stationed in Klumpang Kampung Village created a work program in the form of Community Service activities. The results of this community service show that the waste problem in Klumpang Kampung Village is a serious issue with a dirty environment, especially around the river near residential areas. Public awareness of cleanliness and health is important to prevent disease and potential flooding due to piles of garbage that can clog water channels during the rainy season. This Community Service Program is not only carried out to maintain the cleanliness of the village, but also as a medium to get closer to the people of Klumpang Kampung Village and to maintain harmony between communities. In this case, certain agendas are needed in Klumpang Kampung Village, so as to strengthen the existing family ties and also create a spirit of mutual reminder between the community about the importance of cleanliness and health, as well as providing a place as a final disposal for waste. The increasingly better quality of clean and healthy life of the people of Klumpang Village will have an impact on other village communities.
Assessing the Impact of Maqasid Shariah on National Happiness Index: An Empirical Simulation in the Indonesian Context Isnaini Harahap; Marliyah Marliyah; Chuzaimah Batubara; Khairina Tambunan; Early Ridho Kismawadi
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 13, No 1 (2026): January-June
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v13i1.8873

Abstract

Happiness (falah) constitutes the ultimate objective of Islamic economics, encompassing both material prosperity and spiritual well-being within the framework of Maqāṣid al-Sharī‘ah. However, conventional welfare indicators—such as GDP and income—remain limited in capturing the moral, psychological, and social dimensions of human well-being. This study aims to empirically examine the contribution of the five dimensions of Maqāṣid al-Sharī‘ah—preservation of religion (ḥifẓ al-dīn), intellect (ḥifẓ al-‘aql), life (ḥifẓ al-nafs), progeny (ḥifẓ al-nasl), and wealth (ḥifẓ al-māl)—to Indonesia’s National Happiness Index. Using balanced provincial panel data covering 34 provinces across three observation periods (2014, 2017, and 2021), this research applies a Fixed Effects panel regression model, selected based on Chow and Hausman tests, to estimate the impact of each dimension. The findings indicate that ḥifẓ al-nafs (proxied by labor force participation) and ḥifẓ al-nasl (life expectancy) exert statistically significant but negative effects on happiness. In contrast, ḥifẓ al-dīn (zakat), ḥifẓ al-‘aql (literacy rate), and ḥifẓ al-māl (GRDP per capita) show positive but statistically insignificant relationships. These results suggest the presence of non-material trade-offs, where increased economic participation and demographic improvements do not necessarily translate into higher subjective well-being. The study provides empirical support for the argument that national happiness cannot be adequately explained by economic growth alone. Instead, it requires a multidimensional framework that integrates spiritual, social, and ethical dimensions, as emphasized in Islamic welfare theory. This research contributes to the literature by bridging Maqāṣid al-Sharī‘ah with empirical happiness measurement and offers policy implications for designing more holistic and value-based development indicators in Muslim-majority contexts.
Penerapan Program Pojok Baca Sebagai Sarana Literasi Membaca Anak Di Desa Klumpang Kampung Chuzaimah Batubara; Nabila Nabila; Muhammad Daffa Raihan; Muhammad Naufal Habibi; Miftahul Jannah; Nairah Al Zany; Amanda Alia Misara Ginting; Nadia Nadia; Canda Wulandari; Fadilah Aulia; Khaira Fahzira
HIBRUL ULAMA Vol. 7 No. 2 (2025): Jurnal Hibrul’ulama
Publisher : Fakultas Agama Islam Universitas Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/hibrululama.v7i2.1142

Abstract

This community service program (KKN) is carried out as a manifestation of the student's real work program (KKN) in the form of an effort to implement the reading corner program as a means of children's reading literacy in Klumpang Village. This community service program organized by the State Islamic University of North Sumatra Medan has the motto: strengthening the role of universities to realize a progressive society and have Islamic values. This program is carried out for 30 days or precisely from mid-July to August 2025. This program tries to solve problems regarding reading literacy in children in Klumpang Village through a reading corner. The method used in this community service is qualitative with a community approach. The output of this program is the realization of a reading corner that is pleasant and comfortable for children. Klumpang Village in developing their reading literacy skills.
Co-Authors Adelia Zahra Harahap Adelika Adelika Agita Yurinda Hasibuan Agustina, Dewi Ahmad Fuadi Tanjung Ahmad Prayendi Dasopang Ainun Meryna Aulia Amaliyah Mutiara Amanda Alia Misara Ginting Anisyah Risky Nasution Arifin Fauzi Lubis Azhari Akmal Tarigan Canda Wulandari Cania, Ema Saswita Cut Wardina Afprilla Sapira Putri Desi Arni Syahfitri Early Ridho Kismawadi Ekry Syahriwanda Fadhillah Insani Fadilah Aulia 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 Khaira Fahzira Khairunnisa Sitompul Laura Oktarani Br Torong Lilis Pujiyanti Lisna R Lubis M. Ihsanul Fikri Manaf, Muhammad Firdaus Bin Abdul Marliyah Mhd Dimas Jayadi Mhd Zulkifli Hasibuan Miftahul Jannah Muhammad Arif Muhammad Daffa Raihan Muhammad Naufal Habibi Muhammad Ramadhan Muhammad Ramadhan Mulyana Fitri Mustapa  Khamal  Rokan Nabila Nabila Nabila Prahaski Nadia Anggraini Ritonga Nadia Nadia Nadiyah Mawaddah Nairah Al Zany 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