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All Journal Jurnal Manajemen Terapan dan Keuangan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Journal La Bisecoman INTELEKTIVA Jurnal Ekonomi Efektif Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JES (Jurnal Ekonomi STIEP) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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Implementasi Model Akuntansi Syariah berbasis Amanah dan Fund Accounting dalam Meningkatkan Transparansi, Akuntabilitas, dan Efisiensi Pengelolaan Keuangan Zakat pada BASNAZ Medan Supranto Prinajaya Siagian; Yenni Samri Juliati Nasution; Nurul Jannah
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1576

Abstract

Penelitian ini bertujuan untuk menerapkan model akuntansi syariah berbasis amanah dan fund accounting, serta menganalisis sejauh mana peran model tersebut dalam meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan zakat di BAZNAS Kota Medan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Sumber data dalam penelitian ini terdiri dari data primer yang diperoleh melalui wawancara mendalam dan data sekunder berupa dokumen terkait pengelolaan keuangan zakat. Informan penelitian berjumlah 5 orang yang dipilih secara purposive, terdiri dari satu pengelola keuangan (bendahara), satu bagian manajemen, satu auditor internal, serta satu muzakki dan satu mustahik sebagai informan pendukung. Teknik pengumpulan data dilakukan melalui wawancara, sedangkan teknik analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan zakat oleh BAZNAS Kota Medan telah dilakukan secara transparan dan profesional. Penerapan fund accounting menjadi bentuk nyata penguatan akuntansi syariah berbasis nilai amanah dan profesionalisme. Selain itu, pemanfaatan Sistem Informasi Manajemen BAZNAS (SIMBA) terbukti mampu meningkatkan efisiensi pencatatan, transparansi pelaporan, serta akuntabilitas lembaga.
Training about Price Perception Optimization Strategy to Increase Consumer Satisfaction of Mie Gacoan among Students Ummu Ufaizah Purba; Triya Harti Sholihat; Balqis Anisa Janati; Yenni Samri Juliati Nasution
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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

Abstract

This study aims to identify and develop effective price perception optimization strategies to increase consumer satisfaction of Gacoan Noodles, especially among students of the State Islamic University of North Sumatra. In the face of intense competition in the culinary industry, appropriate pricing is an important factor in maintaining customer satisfaction and loyalty. This article uses Focus Group Discussion (FGD), training, and participatory methods to explore students' perceptions of the price and value of Mie Gacoan products. The results show that although the price of Mie Gacoan has been affordable, there is still a need to improve consumer perceptions related to product value. Therefore, additional education is needed through counseling and training related to price communication strategies. The training conducted succeeded in strengthening Mie Gacoan managers' understanding of how to maintain and improve consumers' positive perceptions of price, as well as managing consumer expectations to match the quality of the products offered. In addition, loyalty programs were also identified as an effective tool for building long-term relationships with consumers. Through the implementation of these strategies, Mie Gacoan is expected to significantly increase customer satisfaction and loyalty.
Faktor-Faktor Yang Mempengaruhi Mahasiswa Uinsu Sutomo Bertransaksi Dengan Pedagang Kaki Lima Di Sekitar Kampus Ahmad Husein; Muhammad Mukrom Tanjung; Yenni Samri Juliati Nasution
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2078

Abstract

This research aimed to find about student’s perception about street hawker / street trader availability that located around campuss. Sample that have been chosen were student, whith variables to be research were product and service quality that given by them, and perception about street trader availability. Result shown than generally students thank thant product and service quality given were good and their availability were good, thant means their availability are helping people to fulfill their needs.
The Role of Maqashid Sharia-Based Zakat Accounting in Supporting the Achievement of Sustainable Development Goals (SDGs) at BAZNAS North Sumatra Mahyudin Mahyudin; Salisa Amini; Yenni Samri Juliati Nasution; Marliyah Marliyah
Journal of Accounting Law Communication and Technology Vol. 3 No. 1 (2026): Januari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v3i1.7713

Abstract

This study examines the role of maqashid al-sharia–based zakat accounting in supporting the achievement of the Sustainable Development Goals (SDGs) at the National Zakat Agency of North Sumatra Province. Using a descriptive qualitative approach and an interpretive paradigm, the research explores the implementation of PSAK 109, the integration of maqashid al-sharia values, and the contribution of zakat programs to SDG targets. Data were collected through in-depth interviews, direct observations, and analysis of financial statements and program reports issued by National Zakat Agency. The findings reveal that National Zakat Agency North Sumatra has applied zakat accounting in accordance with PSAK 109 to ensure transparency and accountability, although the measurement of maqashid-oriented social impact has not yet been fully quantified. Core maqashid values such as hifz al-mal, hifz al-nafs, and hifz al-aql are reflected in the institution’s flagship programs, including Sumatera Utara Makmur, Sumatera Utara Sehat, and Sumatera Utara Cerdas, which contribute directly to SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). The study highlights that zakat accounting serves not only as a financial reporting mechanism but also as an instrument for promoting social and spiritual development aligned with maqashid al-sharia. Nonetheless, challenges remain in developing measurable indicators, strengthening human resource capacity in sharia-based accounting, and aligning maqashid values with SDG targets. The study recommends the development of a Maqashid–SDGs Index and enhanced competency building to strengthen the role of zakat in sustainable development. Overall, the findings reinforce the potential of zakat accounting as a model of Islamic sustainable accounting oriented toward societal welfare and long-term impact
Menghidupi Kesalehan di Panggung Global: Personal Branding, Narasi Kultural, dan Pembentukan Reputasi Dian Pelangi dalam Industri Mode Muslim Hesty Ananta Yunus; Yenni Samri Juliati Nasution; Aqwa Naser Daulay
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.v14i2.15221

Abstract

This study examines how Dian Pelangi, a prominent Indonesian modest fashion designer, develops her global brand in the Muslim fashion industry. Using qualitative content analysis of social media and digital publications within the STP framework (Segmentation, Targeting, Positioning), the research shows that she targets digitally literate Muslim women aged 18 to 40 and middle to upper class Muslims, expanding her reach to the global diaspora through collaborations with international designers and institutions. She positions herself as a pioneer of Indonesian modest fashion by integrating religious values, global trends, and local heritage such as batik and tenun. Her reputation is strengthened through participation in international events including New York Fashion Week, Istanbul Modest Fashion Week, and recognition in Forbes 30 Under 30 Asia. Digital analysis indicates that her New York Fashion Week content generated the highest engagement with 51600 views and 497 comments, highlighting the importance of global visibility.
Melampaui Kepercayaan Informal: Akuntansi Syariah dan Akuntabilitas Akad Bagi Hasil dalam Kontrak Muzara’ah di Pedesaan Indonesia Siska Melida Saragih; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 15 No 1 (2026): 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.v15i1.16119

Abstract

Muzara’ah-based agricultural partnerships remain common in rural Indonesia, yet they are often arranged orally and lack systematic financial records, reducing transparency and creating ambiguity in cost allocation and profit-sharing. This study analyzes the implementation of sharia accounting principles in muzara'ah practices in Raya Bayu Village, Simalungun Regency, and assesses their fairness, transparency, and accountability. Using a qualitative case study approach, data were collected through observation, semi-structured interviews, and documentation from fifteen informants: seven landowners, seven tenant farmers, and one farmer-group leader. Data were analyzed through reduction, display, and conclusion drawing, supported by triangulation and member checking. The findings show that muzara'ah practices substantively reflect sharia values, especially mutual consent, trust, and fair profit-sharing after deducting production costs. However, accounting practices remain simple, manual, inconsistent, and not equally accessible, so sharia accounting functions more as a value-based ethic than a fully developed procedure and needs simple shared records to strengthen accountability.
Mengukur Ketahanan Keuangan Dan Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Pada PT KAI (Persero) Nathasyah Putri Maharanni; Yenni Samri Juliati Nasution; Isnaini Harahap
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4572

Abstract

This study aims to analyze the financial resilience and financial performance of PT KAI (Persero) during the 2020–2024 period using Economic Value Added (EVA) and Financial Value Added (FVA) as measurement tools to assess the company's economic and financial value creation. This research employed a quantitative descriptive approach using secondary data obtained from the annual reports and financial statements of PT KAI (Persero) for the 2020–2024 period. The data were analyzed through EVA and FVA calculations to evaluate the company's ability to generate added value while considering the cost of capital and the effectiveness of asset utilization. The results indicate that PT KAI (Persero) experienced a substantial increase in total assets from IDR 53.21 trillion in 2020 to IDR 97.10 trillion in 2024, accompanied by revenue growth during the post-pandemic recovery period, reflecting improvements in financial conditions and operational capacity. These findings support previous studies suggesting that value-based performance measurement provides a more comprehensive assessment than conventional financial analysis because it incorporates the cost of capital and the ability of assets to create economic value. It can be concluded that EVA and FVA are relevant methods for assessing financial resilience and financial performance. Therefore, the company should continuously improve the efficiency of capital and asset utilization, while future studies are encouraged to integrate EVA and FVA with other financial resilience indicators to obtain a more comprehensive evaluation.
Pengaruh Persepsi Kemudahan Dan Manfaat Terhadap Intensi Pembayaran Zis Melalui Platform Digital Dina Cheetah Khairiyah; Nasution, Yenni Samri Juliati; Maidalena
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.9175

Abstract

This study is motivated by the low use of digital payments for Zakat, Infaq, and Sadaqah (ZIS) among university students. It aims to assess the quality of instruments measuring perceived ease of use, perceived usefulness, and intention to use digital ZIS through the Rasch model. A quantitative approach was applied using questionnaire data from students of the Faculty of Islamic Economics and Business, UIN Sumatera Utara, analyzed with IBM SPSS Statistics 30. The results show good model fitness, with all items valid, homogeneous, and model-appropriate. The instrument is valid and reliable. Keywords: Perceived Ease of Use, Perceived Usefulness, Intention, Digital ZIS, Rasch Model
Reformulating mosque management strategies for optimizing assets and Islamic philanthropic funds through an analytic network process approach Prasetyo, Iin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Journal of Islamic Economics Lariba Vol. 12 No. 2 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss2.art36

Abstract

IntroductionMosques have historically functioned not only as places of worship but also as centers of education, social welfare, and economic development. Despite the large number of mosques and the substantial potential of Islamic philanthropic funds, many mosque institutions have not yet optimized their assets and financial resources to enhance community welfare. This condition has created a gap between the ideal role of mosques and their actual contribution to socioeconomic development, particularly in North Sumatra, Indonesia.ObjectivesThis study aims to formulate priority problems, solutions, and strategic directions for optimizing mosque assets and Islamic philanthropic funds through a mosque management framework grounded in maqashid al-sharia and the Capability Approach. The study seeks to identify strategic priorities that can strengthen the role of mosques as sustainable centers of community empowerment and welfare enhancement.MethodThis study employed a qualitative research design supported by the Analytic Network Process. Data were collected through in-depth interviews and pairwise-comparison questionnaires administered to nine informants consisting of academics, regulators, and mosque practitioners. The analytical framework integrated the dimensions of hifz al-din, hifz al-nafs, hifz al-‘aql, hifz al-mal, and hifz al-nasl to evaluate problems, solutions, and strategic priorities related to mosque asset management and Islamic philanthropy. The resulting network model was processed using the Super Decisions software to determine priority rankings and levels of expert consensus.ResultsThe findings reveal that the main challenges in optimizing mosque assets and philanthropic funds are associated with weaknesses in mosque management, limited literacy and managerial capacity, underutilized assets, insufficient youth engagement, and inadequate integration of social and economic programs. The highest-priority solutions include strengthening the quality of mosque administrators, enhancing educational and literacy programs, improving productive asset management, expanding social services, and promoting youth participation. Strategic priorities consist of strengthening the quality and quantity of mosque administrators, developing institutional partnerships, improving capital and audit mechanisms, intensifying mosque literacy, building integrated mosque ecosystems, and establishing sustainable mosque business models. Expert agreement regarding problem and solution priorities was very high, while strategic priorities achieved a high level of consensus.ImplicationsThe findings indicate that effective mosque transformation requires an integrated approach combining governance reform, human capital development, productive asset utilization, institutional collaboration, and sustainable economic initiatives. Strengthening these dimensions can enhance the contribution of mosques to community welfare and sustainable development.Originality/NoveltyThis study contributes to the literature by integrating maqashid al-sharia, the Capability Approach, and the Analytic Network Process into a unified strategic framework for mosque management. It offers a multidimensional model for prioritizing problems, solutions, and strategies related to mosque asset optimization and Islamic philanthropy, thereby extending existing research on mosque governance and community empowerment.
Analysis of Factors Influencing Consumer Preferences for Halal Products (A Case Study of Tanjung Morawa Market, Deli Serdang) M Daffa Raihan Buulolo; Yenni Samri Juliati Nasution; Nur Ahmadi Bi Rahmani
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10578

Abstract

This study aims to analyze the effects of halal labels, lifestyle, and income on consumer preferences. A quantitative approach was employed using multiple linear regression analysis. Data were collected through questionnaires from 100 respondents and analyzed using SPSS 25. The validity test indicated that all questionnaire items were valid, with r-count values exceeding the r-table value of 0.196. The reliability test showed that all variables had Cronbach’s Alpha values above 0.60, confirming instrument reliability. The classical assumption tests demonstrated normally distributed data (Monte Carlo Sig. = 0.360 > 0.05), no multicollinearity, and no heteroscedasticity. The regression equation was Y = 7.091 + 0.248X1 + 0.337X2 + 0.111X3. The F-test indicated that halal labels, lifestyle, and income simultaneously affected consumer preferences (Sig. = 0.000 < 0.05). Partially, halal labels (Sig. = 0.002) and lifestyle (Sig. = 0.000) had significant effects, while income had no significant effect (Sig. = 0.114). The R² value of 0.475 indicates that 47.5% of the variation in consumer preferences is explained by the three variables, while 52.5% is attributable to other factors.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri