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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Tansiq: Jurnal Manajemen dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Transformasi Manageria: Journal of Islamic Education Management Journal of Vision and Ideas (VISA) Journal of Management and Business Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Perbanas Journal of Islamic Economics and Business Manajemen Kreatif Jurnal Ulil Albab International Journal of Islamic Business Management
Khairina Tambunan
UIN Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Efektivitas Program BPJS Kesehatan Dalam Meningkatkan Kesehatan dan Kesejahteraan Masyarakat Irna Permata Sari; Fauzi Arif Lubis; Khairina Tambunan
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.4575

Abstract

The purpose of this study is two. The first is to find out how effective the BPJS Health program is based on input, process, and output indicators. The second is to know how the community of users of the BPJS Health program sees the benefits they get. In this study, descriptive qualitative research methods are used. Researchers use the theory of post-positive qualitative research as the primary tool for assessing the state of a reasonable thing. The sample consisted of 15 people who answered the question. The results of the analysis show that Labuhanbatu North service facilities, procedures, and responses related to the service process, quality, reliability, and accessibility can affect the level of effectiveness of the BPJS Health program. The BPJS Kesehatan program also helps its participants by lowering treatment costs, boosting health levels, enhancing service quality, and facilitating simpler access to healthcare. Keywords: Effectiveness, Health, Welfare of the Social Security Administration Agency (BPJS)
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang M. Putra Abdul Rozak Barus; Hendra Harmain; Khairina Tambunan
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2149

Abstract

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.
Dampak Penggunaan QRIS Terhadap Kepuasan Konsumen Sebagai Alat Transaksi Purnama Ramadani Silalahi; Khairina Tambunan; Tryana Ramadhany Batubara
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2: Januari 2022
Publisher : CV. Ulil Albab Corp

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Abstract

The use of payment instruments has made very significant progress. The change is in the form of a digital payment tool that is very helpful and accelerates the payment process and helps reduce physical contact as a form of reducing the spread of the Covid-19 virus which can be attached to paper money as a means of payment. QRIS is the Indonesian Quick Response Code Standard, which is the National QR code standard as a payment medium for QR codes in Indonesia, which was launched by Bank Indonesia. Using one E-Wallet as a means of payment for several merchants such as Link Aja, Gopay, OVO, DANA, ShopeePay and others is very helpful as a means of payment transactions. Where physical to digital payment instruments are easy, effective and efficient, easy to implement and able to integrate with software that uses the InterActive QRIS Open API Platform. This research was conducted based on a quantitative approach with a causal study research method, namely a study conducted to state that the independent variable causes or affects the dependent variable. Data was collected through interviews, observations and distributing questionnaires.
The Effect Of Pmdn And Sukuk On Labor Absorption Through Grp In Medan City Winda Khairani Hasibuan; Khairina Tambunan; Muhammad Ikhsan Harahap
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: 2025 (Supplementary Issue)
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32058

Abstract

The results of this study indicate that increases in domestic investment (PMDN) and the utilization of Sukuk play a significant role in driving labor absorption in Medan City, both partially and simultaneously. Specifically, PMDN has a significant effect on employment, with a t-value of 3.600 and a significance level of 0.001, while Sukuk also shows a meaningful partial influence, reflected by a t-value of 3.933 and a significance level of 0.000. Together, the combined effect of PMDN and Sukuk on employment is substantial, as evidenced by an F-value of 86.179, far exceeding the F-table reference of 3.35, accompanied by a significance level of 0.000. These findings indicate that strengthening domestic investment and optimizing Islamic financial instruments like Sukuk not only positively impact GRDP as an intervening variable but also directly enhance employment opportunities in Medan City.Keywords: Domestic Investment, Sukuk,Labor Absorption
Analysis Of The Determinants Of Msme Development In Besitang District Muhammad Arif Barus; Muhammad Lathief Ilhamy Nasution; Khairina Tambunan
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: 2025 (Supplementary Issue)
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32361

Abstract

This study aims to analyze the influence of trust, working capital, market aspects, and sharia compliance on the development of micro, small, and medium enterprises (MSMEs) in Besitang Regency. MSMEs are a sector that has a strategic role in driving economic growth, but often faces various obstacles in its development. Using a quantitative approach, data were collected through questionnaires distributed to MSME actors in the area. The analysis technique used includes multiple linear regression to determine the relationship between independent variables (trust, working capital, market aspects, and sharia compliance) to the dependent variable (MSME development). The data analysis tools used are the classical assumption method, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that: (1) Trust does not have a significant effect on the development of MSMEs in Besitang Regency, indicated by the trust coefficient value (X1) which is positive (0.066) and the p value is smaller than the significance level (0.623 less than 0.05) and the calculated t (0.439) more than t table (2.368). (2) Working capital does not have a significant effect on the development of MSMEs in Besitang District, indicated by the working capital coefficient value (X2) which is positive (0.011) and the p value is smaller than the significance level (0.909 less than 0.05) and the calculated t (0.115) more than t table (2.368). (3) Market access has a significant effect on the development of MSMEs in Besitang District, indicated by the Market Access coefficient value (X3) which is positive (0.442) and the p value is smaller than the significance level (0.001 less than 0.05) and the calculated t (3.983) more than t table (2.368). (4) Sharia compliance does not have a significant effect on the development of MSMEs in Besitang District, indicated by the positive value of the sharia compliance coefficient (X4) (0.107) and the p-value is smaller than the significance level (0.1139 less than 0.05) and the calculated t value (1.139) more than t table (2.368). (5) Trust, working capital, market access and sharia compliance have a significant effect on the development of MSMEs in Besitang District, indicated by the p-value is smaller than the significance level (0.002 less than 0.05) and the calculated f value (4.587) more than ft table (2.47). and the determination coefficient (R2) value is 0.132 or 13.2%. This value shows that 13.2% of MSME development is influenced by trust, working capital, market access and sharia compliance. while the remaining 86.8% is influenced by independent variables that were not studied.Keywords: 
MENGENAL PARIWISATA HALAL DAN PERKEMBANGANNYA DI INDONESIA Agna Sabrina; Dinda Rizqa Aulia; Shabrina Azzahra; Khairina Tambunan
INTERNATIONAL, Journal of Sharia Business Management Vol 1 No 2 (2022): Desember
Publisher : CV. Barokah Publsiher

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Abstract

The tourism sector is a problem related to travel as tourism is carried out due to the strength of the attractiveness of travel in the country. Tourists are a field that makes it possible to build the economy in the country. With the existence of a global halal lifestyle, it has led to halal tourism in countries, especially countries with a majority Muslim population, such as Indonesia. Halal tourism in Indonesia can affect economic growth. Many provinces and tourist destinations carry out halal tourism travel programs, halal tourism has very developed potential in Indonesia. In Islamic law, halal tourism law uses the guidelines of the Qur'an and sunnah. Halal tourism also pays attention to the values of Islamic teachings such as: (1) monotheism (oneness), such as providing mosque facilities; (2) 'adl (justice), Serving tourists in an equal way without bringing elements of SARA; (3) the khilafah (government), by using the method of legal regulation bringing the breath of Islam; (4) nubuwwah (predictions), concern for prophetic morality; and (5) ma'ad(back), implying an economy not only for the world but also for religion. This research aims to compare tourism and the development of Halal tourism in Indonesia and to understand the potential of halal tourism in Indonesia as a tourist destination
PENGARUH DEWAN DIREKSI, KOMITE AUDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA Ardina Khoirunnisa Harahap; Fauzi Arif Lubis; Khairina Tambunan
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to determine the effect of the Board of Directors, Audit Committee, and Liquidity on Profitability with Company Size as Moderating Variable in Islamic Banking in Indonesia for the 2016-2020 period. This type of research is quantitative research with secondary data in panels. The number of samples in this study is 11 Islamic Commercial Bank using the purposive sampling method with criteria determined by researchers. The analytical method used is the Moderated Regression Analysis (MRA) test. The results show that the board of directors and audit committee harm profitability; the current ratio positively affects profitability. The Moderated Regression Analysis (MRA) test shows that company size can moderate the effect of the audit committee on profitability. However, company size cannot moderate the influence of the board of directors and current ratio on profitability.
Meninjau Kembali Evolusi Pemasaran Asuransi Syariah: Media Sosial sebagai Katalis Inovatif dalam Menarik Klien Milenial Mutiara Dewi; Khairina Tambunan; Nurwani
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.14964

Abstract

This study examines the evolution of digital marketing strategies employed by sharia-compliant insurance providers through social media, with a particular focus on their efficacy in engaging the millennial demographic in Perbaungan City. Adopting a qualitative research design, data were collected via systematic observation of digital content, documentation analysis, and in-depth interviews. Findings indicate that Facebook constitutes the predominant platform through which millennials access information on sharia insurance, accounting for 74.09% of user engagement, followed by TikTok (31.72%) and Instagram (22.14%). The most impactful promotional approaches comprise the deployment of interactive content, strategic collaborations with influencers, and the dissemination of educational yet compelling informational material. Furthermore, millennials display a marked preference for digital endorsements over conventional advertising. In light of these insights, sharia insurance providers are urged to refine and intensify social media–driven marketing strategies to ensure greater relevance, resonance, and alignment with the distinct needs and preferences of the millennial generation
Co-Authors Agna Sabrina Ainun Khofifah Andrie Soemitra Anindia Putri Pertiwi Ardina Khoirunnisa Harahap Arifin Fauzi Lubis Asraaf Efendi Batubara Atia Anggraini Dinda Rizqa Aulia Faridani Faridani Halim Afif Siregar Hendra Harmain Imsar Imsar Irna Permata Sari Isnaini Harahap Khoirun Niswah M. Putra Abdul Rozak Barus Marliyah Masdelima Hasibuan Muhammad Arif Muhammad Arif Barus Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Mutiara Dewi Mutiara Lubis Nadiah Riski Novita Sari Nurwani Purnama Ramadani Silalahi Ranti Silviani Shabrina Azzahra Tri Inda Fadhila Rahma Tryana Ramadhany Batubara Winda Khairani Hasibuan Yusuf Wildan Nasution Zuhrinal M. Nawawi