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All Journal Jurnal Ilmu Pertanian Indonesia JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi FIAT JUSTISIA: Jurnal Ilmu Hukum PROFIT : Jurnal Administrasi Bisnis Sahafa Journal of Islamic Communication Edukasi Islami: Jurnal Pendidikan Islam AS-SÂIS (JURNAL HUKUM TATA NEGARA ISLAM/SIYASAH) JURNAL KOMUNIKATIO EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu YUME : Journal of Management SANGKEP: Jurnal Kajian Sosial Keagamaan Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Health Information : Jurnal Penelitian Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Investasi Jurnal Ilmiah Keperawatan Imelda Jurnal EK dan BI International Journal Of Science, Technology & Management (IJSTM) Tafkir: Interdisciplinary Journal of Islamic Education DEVOTE: Jurnal Pengabdian Masyarakat Global Indonesia Auditing Research Journal Journal of Public Health Concerns Jurnal Manajemen Dakwah (J-MD) Al Makki Health Informatics Journal IIJSE Social Sciences Insights Journal Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Multidisciplinary Indonesian Center Journal Madania: Jurnal Kajian Keislaman Jurnal Pengabdian Indonesia
Zulkarnain Nasution
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Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements Limbong, Christine Herawati; Simanjorang, Elida Florentina Sinaga; Harahap, Nova Jayanti; Nasution, Zulkarnain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1460

Abstract

Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.
The Rice Marketing System in Tidal Farming: A Case Study of Banyuasin Regency Nasir, Nasir; Fitriyana, Gusti; Simanjuntak, Rouli; Afriatna, Sisva Berti; Nasution, Zulkarnain
Jurnal Ilmu Pertanian Indonesia Vol. 31 No. 1 (2026): Jurnal Ilmu Pertanian Indonesia
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18343/jipi.31.1.167

Abstract

Rice is a commodity that frequently has issues with its marketing strategy. The challenge with rice marketing in tidal areas is the lengthy marketing chain, which makes it inefficient. This study intended to (1) describe the rice marketing system, (2) identify the elements that farmers and marketing institutions evaluate when selecting transaction partners, and (3) determine the efficiency of rice marketing channels. The research was carried out in Banyu Urip Village, Lago District, Banyuasin Regency, using a survey with sampling approach. The analysis method was descriptive, with a focus on marketing efficiency, margins, and farmer shares. The results demonstrate that the rice marketing channels in the rice producing areas during the ebb and flow were separated into three channels: (a) Channel I = Farmers → Collectors → Wholesalers → Retailers → Consumers; (b) Channel II = Farmers → Collectors → Wholesalers → Consumers, and (3) Channel III: Farmers → Collectors → Retailers → Consumers. Farmers and marketing institutions evaluated the following factors when selecting trade partners: (a) Farmers are bound by debt, price, and emotional relationships; (b) Collectors are concerned about grain prices and quality. (c) Wholesalers: rice price and quality, as well as customer ties, (d) Retailers: rice price and quality, payment procedures, and customer ties. All marketing channels are effective, but the most efficient is Channel III (Farmers → Collectors → Retailers → Consumers). Keywords: farming, marketing system, rice, tidal
Pengaruh Product Quality Dan Fashion Lifestyle Terhadap Keputusan Pembelian Produk Dengan Pengalaman Konsumen Sebagai Variabel Moderating (Studi Kasus Ud Anggi Thrifting) Rantau Prapat Hasibuan, Nurmaidha Alma Br; Nasution, Zulkarnain; Simanjuntak, Daslan
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8609

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan gaya hidup fashion terhadap keputusan pembelian konsumen di UD Anggi Thrifting, dengan pengalaman konsumen sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif dengan metode survei, dan data dikumpulkan dari 60 responden yang pernah berbelanja di toko tersebut. Analisis dilakukan menggunakan SmartPLS dengan pendekatan PLS-SEM. Hasil penelitian menunjukkan bahwa fashion lifestyle dan pengalaman konsumen berpengaruh signifikan terhadap keputusan pembelian, sementara kualitas produk tidak berpengaruh langsung tetapi memiliki pengaruh tidak langsung melalui pengalaman konsumen. Temuan ini menggarisbawahi pentingnya pengalaman konsumen sebagai mediator dalam membentuk keputusan pembelian. Pengalaman positif dapat memperkuat dampak fashion lifestyle dan kualitas produk terhadap keputusan konsumen. Oleh karena itu, strategi pemasaran UD Anggi Thrifting perlu difokuskan pada peningkatan pengalaman belanja dan pemenuhan ekspektasi konsumen terhadap gaya dan kualitas produk.Kata Kunci: Product Quality, Fashion Lifestyle, Pengalaman Konsumen, Keputusan Pembelian
PENINGKATAN PENDAPATAN MASYARAKAT DENGAN PRODUK PERMEN PINANG (PERANG) PADA DESA TELUK SENTOSA Nasution, Zulkarnain; Tiwi Eviliani; Heni Mardianti
Jurnal Pengabdian Indonesia (JPI) Vol. 1 No. 2 (2025): Vol. 1 No. 2 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

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

Abstract

Peningkatan pendapatan melalui produk permen pinang (PERANG) di Desa Teluk Sentosa bertujuan untuk memberikan pemahaman mendalam kepada masyarakat tentang potensi besar produk lokal, terutama pinang, yang dikenal memiliki manfaat kesehatan dan nilai ekonomi yang tinggi. Dalam sosialisasi ini, masyarakat diberikan pelatihan pembuatan permen pinang yang dilakukan secara partisipatif, di mana seluruh proses pengolahan dilakukan bersama-sama dengan panduan dari para ahli. Kegiatan ini dimulai dengan pengenalan manfaat pinang, baik dari sisi kesehatan seperti kandungan antioksidan yang tinggi, maupun dari sisi ekonomi, yang dapat meningkatkan pendapatan rumah tangga. Melalui kegiatan pelatihan ini, warga desa diajak untuk mengembangkan kreativitas mereka dalam menciptakan varian produk yang lebih menarik dan bernilai jual tinggi. Sebagai langkah selanjutnya, diharapkan produk permen pinang ini dapat masuk ke dalam jaringan distribusi yang lebih besar, termasuk pasar modern dan online, sehingga memberikan dampak ekonomi yang lebih signifikan bagi masyarakat Desa Teluk Sentosa. Program ini juga berencana untuk melibatkan lebih banyak kelompok masyarakat dalam pelatihan lanjutan, sehingga lebih banyak keluarga yang dapat merasakan manfaat ekonomi dari produk inovatif.
Reconstruction of Consumer Protection Law in the Settlement of Islamic Banking Disputes Rahmadani, Gema; Nasution, Zulkarnain; Pagar, Pagar; Victoria, Ong Argo
Fiat Justisia: Jurnal Ilmu Hukum Vol. 19 No. 4 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v19no4.4506

Abstract

The rapid growth of Islamic banking in Indonesia has not been matched by an adequate consumer protection framework, particularly in resolving disputes between customers and Islamic banking institutions. Law No. 8 of 1999 on Consumer Protection remains general and does not accommodate the specific characteristics of Islamic economic law, creating normative inconsistencies and ambiguity in dispute resolution. This study uses a normative legal approach to analyze legislation, DSN-MUI fatwas, and court decisions, and finds a regulatory gap rooted in contractual justice and maqashid syariah principles. This gap risks disadvantaging consumers, especially regarding transparency, the prohibition of usury, and protection from harmful practices such as gharar and maysir. The study concludes that reconstructing consumer protection law to incorporate Sharia-based norms and clearer dispute resolution mechanisms is essential for realizing a fair and sustainable Islamic banking system in Indonesia.
FACTORS INFLUENCING GREEN ECONOMY DEVELOPMENT IN LAKE TOBA TOURISM AREA Zulkarnain Nasution; Aziddin Harahap
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1490

Abstract

The development of a green economy is a strategic issue in realizing sustainable development, especially in potential areas such as Lake Toba. However, the role of socio-cultural factors in supporting the green economy has not been extensively researched empirically. This study aims to analyze the influence of Community Awareness, Environmental Knowledge, and Local Cultural Beauty on Green Economic Development in the Lake Toba area. The method used is a quantitative approach with multiple linear regression analysis techniques with the help of SPSS software version 25. Data were obtained from questionnaires distributed to local respondents The results of the study showed that Community Awareness and Environmental Knowledge did not have a significant effect on the green economy, while the Beauty of Local Culture had a significant effect. The value of the determination coefficient (R²) of 0.4053 indicates that the three variables explain the 40.5% variation in the development of the green economy. These findings confirm the importance of a cultural approach in supporting the sustainability of the Lake Toba region.
PENINGKATAN PENDAPATAN MASYARAKAT DENGAN PRODUK PERMEN PINANG (PERANG) PADA DESA TELUK SENTOSA Nasution, Zulkarnain; Eviliani, Tiwi; Mardianti, Heni
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4196

Abstract

Increasing Income Through Betel Nut Candy Products (PERANG) in Teluk Sentosa Village aims to provide a deep understanding to the community about the significant potential of local products, particularly betel nut, which is known for its health benefits and high economic value. In this outreach program, the community received training on making betel nut candy conducted in a participatory manner, where the entire processing was done together with guidance from experts. The activities began with an introduction to the benefits of betel nut, both from a health perspective, such as its high antioxidant content, and from an economic standpoint, which can enhance household income. Through this training, village residents were encouraged to develop their creativity in creating more attractive and high-value product variants. As a subsequent step, it is hoped that these betel nut candy products can enter larger distribution networks, including modern and online markets, thereby providing a more significant economic impact for the community of Teluk Sentosa Village. This program also plans to involve more community groups in further training, allowing more families to benefit economically from these innovative products.
The Analysis Of Consumption Pattern Of Household The Oil Palm Farmers In Labuhanbatu Regency Nasution, Zulkarnain
International Journal of Science, Technology & Management Vol. 2 No. 2 (2021): March 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i2.167

Abstract

The aim of this research is to recognize the income variable, the economic activity, and the family size determination, also differences in the location of living against oil palm farmer consumption in Labuhanbatu Regency, Indonesia. The Method that used to analyze the data is Multiple Linear Regression model, specified in Least Square Dummy Variable (LSDV) method. The estimation result found that all of independent variable positive significantly influenced the food consumption. Otherwise, the negative one significantly influenced the non-food consumption outcome. The estimation result also found that the level of consumption for many kinds of urban food was fewer than hinterland society food consumption about Rp.1.248.000. However, the urban consumption more excessively than coastal area society about Rp.1.323.000. While the level of consumption outcome for many kinds of non-food urban consumption larger than non-food hinterland consumption about Rp.2.248.000. Also larger than non-food coastal society consumption about Rp.1.376.000. The variation of independent variable capability to explain the food consumption about 92,5 % and non-food consumption outcome about 87,4 %. The specification models were appropriated which the model free of multicollinearity and Heteroscedasticity classic assumption collision.
INCREASING INCOME THROUGH BETEL NUT CANDY PRODUCTS (PERANG) IN TELUK SANTOSA VILLAGE Nasution, zulkarnain
MINDA BAHARU Vol 9, No 2 (2025): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v9i2.7203

Abstract

. Increasing Income Through Betel Nut Candy Products (PERANG) in Teluk Sentosa Village aims to provide a deep understanding to the community about the significant potential of local products, particularly betel nut, which is known for its health benefits and high economic value. In this outreach program, the community received training on making betel nut candy conducted in a participatory manner, where the entire processing was done together with guidance from experts. The activities began with an introduction to the benefits of betel nut, both from a health perspective, such as its high antioxidant content, and from an economic standpoint, which can enhance household income. Through this training, village residents were encouraged to develop their creativity in creating more attractive and high-value product variants. As a subsequent step, it is hoped that these betel nut candy products can enter larger distribution networks, including modern and online markets, thereby providing a more significant economic impact for the community of Teluk Sentosa Village. This program also plans to involve more community groups in further training, allowing more families to benefit economically from these innovative products.
Child Protection from Parents Addicted to Narcotics: An Islamic Law Perspective and the Implementation of National Law in Langkat Regency Azhar, Azhar; Ananda, Faisar; Nasution, Zulkarnain
Madania: Jurnal Kajian Keislaman Vol 29, No 2 (2025): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v29i2.9066

Abstract

This study examines child protection in families affected by parental narcotics addiction from the perspective of Islamic law and its implementation in Langkat Regency, Indonesia. Using a normative-empirical legal approach, the research combines analysis of statutory regulations, classical Islamic jurisprudence, and the Compilation of Islamic Law with field data obtained through interviews, observation, and documentation. The findings reveal that Islamic law regards children as a divine trust (amanah) whose protection aligns with the maqâṣid al-syarîʿah, particularly the preservation of life, intellect, and lineage. Parents addicted to narcotics violate both moral and legal obligations, endangering their children’s welfare. Indonesian legislation—particularly Law No. 35 of 2014 on Child Protection and Law No. 35 of 2009 on Narcotics—reflects similar principles, yet implementation in Langkat remains weak due to limited institutional capacity, poor coordination, and social stigma. Consequently, many children experience neglect and insufficient state protection. However, religious leaders and community organizations play a positive role in supporting affected families through preventive and rehabilitative programs. The study concludes that effective child protection requires integrating theological imperatives with national legal frameworks and strengthening community-based implementation. This research contributes to the discourse on harmonizing Islamic jurisprudence and national law to protect vulnerable children within Indonesia’s social and legal context. Penelitian ini mengkaji perlindungan anak dalam keluarga yang terdampak kecanduan narkotika oleh orang tua, ditinjau dari perspektif hukum Islam dan implementasinya di Kabupaten Langkat, Indonesia. Dengan menggunakan pendekatan hukum yuridis-empiris, penelitian ini memadukan analisis terhadap peraturan perundang-undangan, literatur fikih klasik, serta Kompilasi Hukum Islam dengan data lapangan yang diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa hukum Islam memandang anak sebagai amanah ilahi (amanah) yang wajib dilindungi sesuai dengan prinsip maqâṣid al-syarîʿah, khususnya pemeliharaan jiwa, akal, dan keturunan. Orang tua pecandu narkotika telah melanggar tanggung jawab moral dan hukum, sehingga mengancam kesejahteraan anak. Peraturan perundang-undangan Indonesia—terutama Undang-Undang Nomor 35 Tahun 2014 tentang Perlindungan Anak dan Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika—mencerminkan prinsip serupa, namun implementasinya di Langkat masih lemah akibat keterbatasan kapasitas kelembagaan, koordinasi yang kurang, dan stigma sosial. Akibatnya, banyak anak mengalami penelantaran dan minim perlindungan negara. Meskipun demikian, tokoh agama dan lembaga masyarakat memiliki peran positif dalam mendukung keluarga terdampak melalui program pencegahan dan rehabilitasi. Penelitian ini menyimpulkan bahwa perlindungan anak yang efektif memerlukan integrasi antara imperatif teologis dan kerangka hukum nasional, serta penguatan implementasi berbasis komunitas. Kajian ini berkontribusi pada upaya harmonisasi hukum Islam dan hukum nasional dalam melindungi anak-anak rentan di konteks sosial-hukum Indonesia.
Co-Authors Abdillah, Muzakky Achmad Fauzi Adelia Syahfitri Nasut Afriatna, Sisva Berti Ali Al Ihsan, Muhammad Ananda, Faisar Anita Sri Rejeki Hutagaol, Anita Sri Rejeki Ayu Rahmadani Azhar Azhar Aziddin Harahap Betti Megawati Chusnul Chotimah Darsono Wisadirana Dewita Suryati Ningsih Eviliani, Tiwi Fahri Baihaqi, Arif Fajriyani, Dini Fitriyana, Gusti GINTING, MAGDALENA Gulo, Angelin hadirman, hadirman hadirman Hanifa Putri, Yasmin Hasibuan, Nurmaidha Alma Br Heni Mardianti Henki Japina Henky Japina Ima Hidayati Utami Kurniawati, Made Devi Kurniawaty Fitri Lahmuddin Lubis Limbong, Christine Herawati Mardianti, Heni Maulina Pia Wulandari Meisa Nasution Nasir Nasir Nasution, Bayu Safrizal Nova Jayanti Harahap Nurussakinah Daulay Pagar, Pagar Prihantoro, Danang Mandala Pristiyono Pristiyono Rafika, Mulya Rahmadani, Gema Ritonga, Mulkan Rostika Nasution Saragih, Rosita Sigalingging, Ganda Simanjorang, Elida Florentina Sinaga Simanjuntak, Daslan Simanjuntak, Rouli Sinaga, Martaulina Siregar, Dewi Ratna Bulan Sri Wahyuni Sutriani sutriani Tampubolon, Prety Lestasri Tarigan, Armansyah Tarigan, Fatmawati Tiwi Eviliani Victoria, Ong Argo Vira Rahmadayanti Yudo Prakoso Dewo, Adam Zainal Abidin