This Author published in this journals
All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA MIX : Jurnal Ilmiah Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Journal Analytica Islamica At-Tawassuth: Jurnal Ekonomi Islam JOURNAL OF SCIENCE AND SOCIAL RESEARCH Iqtishoduna: Jurnal Ekonomi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Ihsan: Jurnal Pengabdian Masyarakat Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Indonesian Journal of Islamic Economics and Business JURNAL MANAJEMEN AKUNTANSI (JUMSI) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Muhasabatuna: Jurnal Akuntansi Syariah AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah International Journal Of Economics Social And Technology International Journal of Accounting & Finance in Asia Pasific IIJSE Aksaqila International Humanities and Social Sciences [AIHSS] Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Manajemen dan Pendidikan Agama Islam Journal of Ekonomics, Finance, and Management Studies
Claim Missing Document
Check
Articles

The Influence of Income, Health Services and Social Services on Employee Welfare at Universitas Muhammadiyah Sumatera Utara in the Covid-19 Pandemic Situation Nasution, Salman; Mujiatun, Siti; Khaira, Mutiah
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 1 (2022): JUNI 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i1.4670

Abstract

The purpose of this study is to determine the effect on income, health services and social services of employees at the Universitas Muhammadiyah Sumatera Utara or abbreviated UMSU. In the COVID-19 pandemic situation, many socio-economic impacts occurred on companies in the world, including at the UMSU as a higher education institution. This study uses primary and secondary data with quantitative descriptive analysis methods. This study took 12 respondents as samples from employees at UMSU by taking samples at the UMSU Administration Bureau. The results of the study concluded that income had a positive but not significant effect on welfare. Health services have a positive effect on welfare, while social services have a positive and significant effect on income. This research proves that the leadership of UMSU, in this case the Chancellor of UMSU, is very interested in maintaining the economy and employee immunity during the Covid 19 period which is currently engulfing the world.
The Role of Islamic Financial Management in Developing the Umrah Travel Business Novita Sari; Siti Mujiatun
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8347

Abstract

The purpose of this study is to analyze in depth the implementation and impact of sharia-based financial management on the development of the Umrah travel business at PT Zam Zam Wisata Islami. Using a qualitative method with a case study approach, data is collected through interviews, observations, and documentation. The results of the study show that PT Zam Zam Wisata Islami consistently applies sharia principles, such as the prohibition of riba, gharar, and maysir, which have proven effective in supporting business sustainability. The company also adopts a risk mitigation strategy to mitigate exchange rate fluctuations and enhance the transparency of the pilgrim fund management. The key finding is that Islamic financial management plays a vital role in building public trust, maintaining financial stability, and expanding the operational reach of the Umrah travel business.
Realitas Kepemimpinan Dalam Perspektif Ontologi Filsafat Ilmu Najiyullah Subhani Lubis; Samsi Samsi; Syahriani Siregar; Yasinta Fiannisa; Siti Mujiatun
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10259

Abstract

Perkembangan diskursus mengenai kepemimpinan tidak dapat dilepaskan dari fondasi ontologis yang menjadi penentu bagaimana realitas tersebut dipahami secara ilmiah. Ontologi, sebagai pilar filsafat ilmu, bertugas membedah hakikat keberadaan dan struktur kenyataan yang menjadi objek kajian. Makalah ini bertujuan untuk mengeksplorasi realitas kepemimpinan melalui lensa ontologi filsafat ilmu dengan membandingkan perspektif modern, Islam, dan dekolonial. Metode yang digunakan adalah studi pustaka dengan analisis deskriptif-komparatif. Hasil kajian menunjukkan bahwa paradigma modern cenderung melihat kepemimpinan secara positivistik dan teknokratis. Sebaliknya, perspektif Islam mengintegrasikan dimensi transendental (wahyu) sebagai hakikat kepemimpinan, sementara perspektif dekolonial menekankan pada keberagaman realitas sosial dan kearifan lokal. Penataan ulang landasan ontologis ini penting agar praktik kepemimpinan memiliki basis filosofis yang kokoh, etis, dan relevan dengan tantangan zaman
INTEGRASI FILSAFAT ILMU DALAM PENGEMBANGAN TEORI PERILAKU ORGANISASI BERBASIS NILAI DAN MORAL Ningrum, Dhea Agusty; Siagian, Tomy Sun; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5649

Abstract

Organizational behavior studies have long been dominated by positivistic and rational-economic paradigms that position humans as instrumental actors. Such domination has marginalized moral and ethical dimensions in organizational practices, leading to increasing ethical violations, leadership crises, and declining organizational legitimacy. This study aims to examine the role of philosophy of science as the foundation for developing value- and morality-based organizational behavior theory. A qualitative approach was employed through a critical literature review of scientific publications related to philosophy of science, management, and organizational behavior. The findings indicate that integrating ontological, epistemological, and axiological dimensions enables the repositioning of humans as moral subjects, expands epistemological approaches through interpretive–reflective methods, and reinforces the normative purpose of organizational behavior science. This study concludes that value- and morality-based organizational behavior theory is essential for building ethical, just, and sustainable organizations, particularly within the Indonesian socio-cultural context
AKSIOLOGI PENELITIAN MANAJEMEN BERKELANJUTAN DALAM PENGUATAN DAYA SAING UMKM DI ERA GLOBALISASI EKONOMI Wira, Teguh Satya; Siregar, Abdul Rahim; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5727

Abstract

Abstract: This research aims to analyze the axiological foundation of sustainable management for Micro, Small, and Medium Enterprises (MSMEs) and its role in building competitive advantage in the global economic era. Using a qualitative approach with a multi-case study design, this study explores how intrinsic values (business ethics, intergenerational justice, environmental preservation) and extrinsic values (profit, consumer loyalty, market access) form the philosophical basis for adopting sustainable practices. Data were collected through in-depth interviews, Focus Group Discussions (FGD), observation, and document studies involving MSMEs that have implemented sustainability principles. Thematic analysis reveals that the internalization of axiological values encourages the operationalization of the Triple Bottom Line and ESG (Environmental, Social, Governance) frameworks in business strategies. The integration of these values proves to be a significant source of competitive advantage for MSMEs, manifested through green brand image differentiation, operational efficiency, access to new ethical markets, and increased business resilience. This study contributes theoretically by enriching the discourse on sustainable management with a value-based philosophical perspective, specifically within the MSME context. Practically, it provides recommendations for MSMEs, policymakers, and facilitators in the form of a contextual implementation roadmap, integrated training programs, and supportive policies to accelerate the inclusive and sustainable transformation of MSMEs. Keywords: Axiology, Sustainable Management, MSME Competitiveness, ESG, Globalization. Abstrak : Penelitian ini bertujuan untuk menganalisis landasan aksiologi dari manajemen berkelanjutan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta perannya dalam membangun keunggulan kompetitif di era ekonomi global. Dengan menggunakan pendekatan kualitatif dan desain studi multi-kasus, penelitian ini mengeksplorasi bagaimana nilai-nilai intrinsik (etika bisnis, keadilan antargenerasi, kelestarian lingkungan) dan nilai-nilai ekstrinsik (profit, loyalitas konsumen, akses pasar) membentuk landasan filosofis bagi adopsi praktik berkelanjutan. Pengumpulan data dilakukan melalui wawancara mendalam, Focus Group Discussion (FGD), observasi, dan studi dokumen yang melibatkan UMKM yang telah menerapkan prinsip keberlanjutan. Analisis tematik mengungkapkan bahwa internalisasi nilai-nilai aksiologis mendorong operasionalisasi kerangka Triple Bottom Line dan ESG (Environmental, Social, Governance) dalam strategi bisnis. Integrasi nilai-nilai ini terbukti menjadi sumber keunggulan bersaing yang signifikan bagi UMKM, yang diwujudkan melalui diferensiasi citra merek hijau, efisiensi operasional, akses ke pasar etis baru, serta peningkatan ketahanan usaha. Kajian ini memberikan kontribusi teoretis dengan memperkaya wacana manajemen berkelanjutan dengan perspektif filosofis berbasis nilai, khususnya dalam konteks UMKM. Secara praktis, penelitian ini menyediakan rekomendasi bagi UMKM, pembuat kebijakan, dan pendamping dalam bentuk roadmap implementasi kontekstual, program pelatihan terpadu, serta kebijakan pendukung untuk mempercepat transformasi UMKM yang inklusif dan berkelanjutan. Kata Kunci: Aksiologi, Manajemen Berkelanjutan, Daya Saing UMKM, ESG, Globalisasi.
AKSIOLOGI DAN ETIKA PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN Nasution, Donni; Feriyanto, Feriyanto; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5646

Abstract

The development of Artificial Intelligence (AI) has brought significant changes to managerial decision-making processes. AI is capable of improving efficiency, accuracy, and the speed of data analysis across various managerial functions. However, the utilization of AI also raises axiological and ethical issues, particularly concerning values, responsibility, transparency, fairness, and the social impacts of the decisions generated. This paper aims to examine the axiological and ethical aspects of AI usage in managerial decision-making by highlighting its benefits, risks, and associated moral implications. Through a conceptual approach and literature review, this study discusses the importance of applying ethical principles such as accountability, fairness, and human oversight in the use of AI. The findings indicate that the integration of AI in management must be accompanied by a clear value-based and ethical framework to ensure that the technology provides optimal benefits without neglecting human values and social responsibility
FILSAFAT ILMU DALAM PENGEMBANGAN INOVASI UMKM BERBASIS DIGITAL Sutriono, Sutriono; Irsyad, Muhammad; Tambunan, Elisabet; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5724

Abstract

Abstract: Digital transformation has become a major force shaping the dynamics of the global economy, including Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Amid technological disruption and changing consumer behavior, the ability of MSMEs to innovate is a key factor in maintaining business sustainability. However, innovation efforts are often oriented solely toward technical and economic aspects, without considering the underlying philosophical dimensions and scientific values. Therefore, this study examines the role of the philosophy of science in the development of digital-based MSME innovation, emphasizing the three main pillars of the philosophy of science epistemology, ontology, and axiology as a conceptual framework. Methodologically, this study employs a qualitative approach based on a literature review by examining books, scientific journals, and previous research findings published over the past ten years. The results indicate that the philosophy of science plays a central role in shaping a scientific, reflective, and ethical mindset among MSME actors. The epistemological dimension helps MSMEs understand innovation as a systematic scientific knowledge process; the ontological dimension guides business actors to interpret innovation as a form of existence and social value in the digital era; while the axiological dimension emphasizes the importance of ethics, social responsibility, and sustainability in the application of technology. These three dimensions are integrated in creating innovation that is not only economically efficient but also meaningful from a humanitarian perspective. This study concludes that the development of digital-based MSME innovation in Indonesia needs to be grounded in the philosophy of science to achieve a balance between technological progress and moral values. This approach can foster the creation of a sustainable, inclusive, and socially just digital business ecosystem. Thus, the philosophy of science is not merely an abstract academic discipline, but also a practical foundation for building ethical, knowledge-based, and highly competitive MSME innovation. Keywords: Philosophy of Science, Epistemology, Ontology, Axiology, Digital Innovation, MSMEs Abstrak: Transformasi digital telah menjadi kekuatan utama dalam membentuk dinamika perekonomian global, termasuk bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Di tengah disrupsi teknologi dan perubahan perilaku konsumen, kemampuan UMKM untuk berinovasi menjadi kunci utama dalam menjaga keberlanjutan bisnis. Namun, inovasi yang dilakukan sering kali hanya berorientasi pada aspek teknis dan ekonomi, tanpa mempertimbangkan dimensi filosofis dan nilai-nilai ilmiah yang mendasarinya. Oleh karena itu, penelitian ini mengkaji peran filsafat ilmu dalam pengembangan inovasi UMKM berbasis digital, dengan menekankan tiga pilar utama filsafat ilmu epistemologi, ontologi, dan aksiologi sebagai kerangka konseptual.Secara metodologis, kajian ini menggunakan pendekatan kualitatif berbasis studi literatur dengan meninjau buku, jurnal ilmiah, dan hasil penelitian terdahulu dalam kurun waktu sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa filsafat ilmu memiliki peran sentral dalam membentuk pola pikir ilmiah, reflektif, dan etis pada pelaku UMKM. Dimensi epistemologi membantu UMKM memahami inovasi sebagai proses pengetahuan ilmiah yang sistematis; ontologi menuntun pelaku usaha untuk memaknai inovasi sebagai wujud eksistensi dan nilai sosial dalam era digital; sedangkan aksiologi menekankan pentingnya etika, tanggung jawab sosial, dan keberlanjutan dalam penerapan teknologi. Ketiga dimensi ini saling terintegrasi dalam menciptakan inovasi yang tidak hanya efisien secara ekonomi, tetapi juga bermakna secara kemanusiaan. Kajian ini menyimpulkan bahwa pengembangan inovasi UMKM berbasis digital di Indonesia perlu berlandaskan pada filsafat ilmu agar tercipta keseimbangan antara kemajuan teknologi dan nilai moral. Pendekatan ini mampu mendorong terciptanya ekosistem bisnis digital yang berkelanjutan, inklusif, dan berkeadilan sosial. Dengan demikian, filsafat ilmu tidak hanya menjadi disiplin akademik abstrak, melainkan juga fondasi praktis dalam membangun inovasi UMKM yang beretika, berpengetahuan, dan berdaya saing tinggi. Kata kunci: Filsafat Ilmu, Epistemologi, Ontologi, Aksiologi, Inovasi Digital, UMKM
LEADERSHIP DYNAMICS AND QUALITY MANAGEMENT: ENHANCING AMIL PERFORMANCE IN ZAKAT INSTITUTIONS Riski Aseandi; Ulen Bangun; Siti Mujiatun; Meisya Darus
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18502851

Abstract

This study investigates the influence of transformational and transactional leadership styles on the performance of zakat officers (amil) in zakat institutions in Medan City, with Total Quality Management (TQM) examined as a mediating variable. Utilizing a quantitative approach, data were collected from 31 amil zakat through a structured questionnaire, and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test direct and indirect relationships among variables. The results reveal that both transformational and transactional leadership significantly affect amil performance, but transformational leadership exerts a stronger impact in driving performance and supporting TQM implementation. TQM itself plays a critical mediating role, amplifying the influence of both leadership styles on performance outcomes. These findings suggest that leadership effectiveness in zakat institutions is not solely determined by leaders’ behavior but also depends on the organization’s ability to institutionalize comprehensive quality management practices. The study enriches the understanding that combining visionary, inspirational, and adaptive leadership with a quality-oriented organizational culture is key to fostering professionalism and accountability among amil zakat. This research contributes practically by highlighting the importance of prioritizing transformational leadership supported by consistent TQM application as a relevant strategy to enhance governance, transparency, and public trust in zakat institutions in Medan
Co-Authors Adjie Rahim Ramadhan Afif Badawi Agusty Ningrum, Dhea Ahmad Afandi Ahmad Affandi Alicia Hanna Fadilla Amalia Afsari Andani, Salsabila Maisah Arianty, S.E., M.M., Nel Badawi, Afif Darma Wijaya Dedek Kurniawan Gultom Devira Restika Salsa Bila Gulo Dewita Difi Oktavianny, Syiva Dini Erika Dwi Febriyanthi Dwita Ferina Edisah Putra Nainggolan Elsa Manora Nasution Fadhli bin Wan Mahmud Khairi Fahmi Azhar Nasution Fanreza, Robie Feriyanto Feriyanto Hafidz Hafidz Hanifah Jasin Ihdina Gustina Isra Hayati Jihan Fadhilah Jufrizen Julita, Julita Junimar, Junimar Khaira, Mutiah Khairi, Fadhli bin Wan Mahmud Lazuardi, Dedy Mailina Harahap Marnis Wanji Marupa Siregar Mavianti, Mavianti Maya Sari Maya Sari Mega Lestari Meisya Darus Miss Diana Laewang Muhammad Arif Muhammad Dahriansyah Muhammad Firmansyah Muhammad Irsyad MUIS FAUZI RAMBE Munasip, Adi Nadia Ika Purnama Najiyullah Subhani Lubis Nasution, Donni Nasution, Rahmi Andini Nasution, Salman Ningsih, Supiah Novien Rialdy Novita Sari Nst, Yuli Sahara Nurzannah Pandapotan Ritonga Pipit Putri Hariani MD Purnama, Nadia Ika PUTRI WAHYUNI Qahfi Romula Siregar Rahma Pratiwi Rahmad Bahagia Rahmat Hidayat Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati, Rahmayati Raihanah Daulay Rini Astuti Astuti Riski Aseandi Ritonga, Diana Rosalina Rizki Hannum Salman Nasution Samsi Samsi Siagian, Tomy Sun Sipahutar, Muhammad Ali Siregar, Abdul Rahim Susi Yusfika Panjaitan SUTRIONO SUTRIONO Syahriani Siregar Tambunan, Elisabet Ulen Bangun Windy Anggrainy Siregar Wira, Teguh Satya Yasinta Fiannisa YUDI SISWADI Yusnandar, Willy Zaini Nurasa Azzahra