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Islamic Social Reporting: Viewed from the Aspects of Corporate Governance, Sharia-Based Media Exposure, and Profitability in Indonesia and Its Impact on Company Value Bayu Gusmara; Nurlaila Nurlaila; Tri Inda Fadhila Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3821

Abstract

One way to provide full disclosure in the Islamic context is by applying the ISR. The ISR index is a benchmark for the implementation of Sharia social activities which contains a compilation of CSR standard items set by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this research is to explore the impact of Islamic social reporting on firm value. Islamic social reporting refers to disclosing social and environmental information based on Islamic principles. Therefore, it is necessary to analyze the relationship between the strength of corporate governance, media exposure, and Sharia-based profitability with the extent and quality of Islamic social reporting. The research method used is quantitative which uses samples of financial reports from companies listed on the Jakarta Islamic Index (JII) during 2019-2022. The results of the study show that there is an influence of Corporate Governance Strength on Islamic Social Reporting. Then, media exposure to influences of Islamic Social Reporting. It was also found that there was an influence of corporate governance strength, media exposure, and profitability on Islamic social reporting and the influence of Islamic social reporting on company value.
Analisis Keefektifan Penerapan Sistem Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah Septrita Sutriyani; Tri Inda Fadhila Rahma; Aqwa Naser Daulay
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1722

Abstract

The effectiveness of the application of accounting information systems can make it easier for MSME players to make financial records and can make it easier to search and find the information needed. This study aims to determine the application of accounting information systems manually and to determine the application of accounting information systems by computer and see the effectiveness of the application of accounting information systems in MSMEs Almaany Kitchen Binjai. This research uses a qualitative descriptive approach method. The subject of this research is the owner of UMKM Almaany Kitchen. The object of this research is the Financial Statements in the form of cash income and expenses in 2022. The data analysis technique uses indicators of the effectiveness of the Accounting Information System Implementation. Data collection techniques are interviews and documentation. The application used in this computer application is Microsoft Excel 2016. The results of this study indicate that the application of computerized Accounting Information Systems is more effective than manual use because judging from these eight indicators only seven are effective, namely data security, time, accuracy, relevance, physical comfort, information quality and information technology with an effectiveness level of 87.5%, while the ineffective indicator is the variety of reports, this is due to the lack of understanding of MSME owners Almaany Kitchen about accounting standards.
Analysis of The Role of Cooperatives and MSME’s Sectors in The Empowerment of MSME’s in Medan City Adriansyah Hidayat; Tri Inda Fadhila Rahma; Harahap, Muhammad Ikhsan
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.871

Abstract

MSMEs are superior in absorbing labor by mobilizing local resources to support the regional economy. So that empowerment carried out by the government must be maximized so that MSMEs can be competitive. This study aims to analyze strategies at the Office of Cooperatives and MSMEs in Medan city in empowering and developing MSMEs using a qualitative approach using the N.Vivo application in the data processing process. The data collection techniques used are interviews and literature reviews related to the problem under study. The results of this study indicate that the strategy of the District Cooperative and MSME Office in empowering MSMEs has not run optimally. Because coaching from this government has not been felt by all MSME players in Medan City. Furthermore, MSMEs do not get capital assistance from the local government, and while there are still many MSMEs that have not received guidance from the government. In addition, the government has helped a little to overcome the problem of budget constraints by inviting participation from BUMN and the private sector in the implementation of MSME empowerment.
Analisis Kinerja Green Supply Chain Management Pada UMKM Batik Seni Pendopo Rika Nurmitha; Tri Inda Fadhila Rahma; Budi Dharma
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 6 (2023): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i6.330

Abstract

One of the world's most famous native Indonesian cultures is batik. A good batik industry must be able to produce superior batik according to market needs with quality standards, the environment, human rights and employment issues. Batik craftsmen have weak tools, use velvet chemicals, handle water and a high amount of water, and are inefficient in handling wax and other processing agents. Batik Seni Pendopo is one of the batik businesses that practices GSCM. Dokani Svetsini needs to manage mezimuzi kineria green manufacturing at Batik Seni Pendopo so that it can continue to operate its business, maintain the surrounding environment, and implement the proposed semparikan persang mezimuzi results consistently. This research uses a qualitative case study type, using the green SCOR and AHP methods. From the results of Mezurisi Ergirden, the performance value is 77.43, which means good. Of the 13 KPIs, there are several KPIs that have unsatisfactory performance, namely energy use, waste produced by % of products produced, production costs, installation costs, waste management, efficiency, stamping, batik canting. Improvements that are important in this business are minimizing the handling of electricity, handling raw materials for candle wax and water, managing candle wax for business income, modifying the management so that the cash that goes to Milan can be milled, and where farmers design and canting so that the production process is faster.
Analisis Pengaruh Zakat, Pembiayaan Syariah, Tingkat IPM (Indeks Pembangunan Manusia) dan APBA (Anggaran Pendapatan Belanja Aceh) Terhadap Pengentasan Kemiskinan di Aceh Surya Alfi Nurrahma; Tri Inda Fadhila Rahma; Khairina Tambunan
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1116

Abstract

This research aims to analyze the influence of Zakat, Sharia Financing, Human Development Index (HDI) Level, and Aceh Revenue and Expenditure Budget (APBA) on Poverty Alleviation in Aceh. This research uses a descriptive quantitative approach and explanatory panel data for 10 years. This research uses secondary data obtained from world data banks, journals, books and other supporting references. The analytical tool used in this research is SPSS 22 with multiple regression analysis techniques. The research results show that the partial significant test of the Zakat variable is obtained from the results of the t test where the calculated t value is 0.338 < t table 1.692, so it can be concluded that zakat has no effect on poverty alleviation in Aceh. Meanwhile, the Sharia Financing variable is obtained from the results of the t test where the t value is 1.834> t table 1.692, so it can be concluded that sharia financing has an effect on poverty alleviation in Aceh. Meanwhile, the variable level of the Human Development Index (HDI) can be seen from the results of the t test where the t value is 1.872> t table 1.692, so this shows that the sharia development index has an effect on poverty alleviation in Aceh. Meanwhile, the Aceh Revenue and Expenditure Budget (APBA) variable can be seen from the results of the t test where the value of tcount is 1.236 < t table 1.692, it is concluded that the Aceh Revenue and Expenditure Budget (APBA) has no and significant influence on poverty alleviation in Aceh. Meanwhile, together (simultaneously) the variables zakat, sharia financing, human development index level and the Aceh income and expenditure budget have an effect on poverty alleviation. It can be seen that the calculated F value is 13.466 with a sig value of 0.000<0.05, where the calculated F value is 13.466>2.66.
Analisis Sistem Mukhabarah Pada Usaha Tani Padi Di Desa Huraba Kecamatan Marancar Kabupaten Tapanuli Selatan Nur Azizah Siregar; Tuti Anggraini; Tri Inda Fadhila Rahma
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 21 No 01 (2024): Jurnal Mutharahah : Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM Institut Agama Islam Diniyyah Pekanbaru

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

Abstract

Abstract How is the mukhabarah system on farming in Huraba village, Marancar sub-district, South Tapanuli regency and how it impacts on the welfare of community farmers in Huraba village, especially rice farming, is the purpose of this research. With Descriptive Qualitative method, which is an investigation that underlines understanding in one problem. Observation and interviews as information gathering. Primary sources in the form of sentence expressions spoken by informants, namely 5 tenants and 5 landowners and secondary data obtained through literature review used as material for analysis. The results obtained from this study are that the mukhabarah contract carried out in Huraba Village, Marancar Subdistrict is not suitable when viewed from muamalah fiqh because in this mukhabarah contract, regardless of the harvest obtained, the landowner's share remains the right of the landowner without deducting the cost of cultivation, this contract has a positive impact because it helps landowners who do not have time to work and the cultivator also feels helped economically, thus making agriculture in Huraba Village continue to be productive. Keywords: Akad Mukhabarah; Fikih Muamalah; Farming Business; Welfare Abstrak Bagimana sistem mukhabarah pada usaha tani didesa Huraba Kecamatan Marancar Kabupaten Tapanuli Selatan serta bagaimana dampaknya terhadap kesejahteraan petani masyarakat di desa Huraba khususnya usaha tani padi menjadi tujuan penelitian ini. Dengan metode Kualitatif Deskriptif, yakni investigasi yang menggarisbawahi pemahaman dalam satu masalah. Observasi dan wawancara sebagai pengumpulan informasi. Sumber primer dalam bentuk ungkapan kalimat yang diucapkan oleh para informan, yaitu 5 orang penggarap dan 5 orang pemilik lahan dan data sekunder yang diperoleh melalui kajian literatur yang digunakan sebagai bahan analisis. Hasil yang diperoleh dari penelitian ini adalah bahwa akad mukhabarah yang dilakukan di Desa Huraba Kecamatan Marancar kurang sesuai jika ditinjau dari fikih muamalah karena dalam akad mukhabarah ini, berapapun hasil panen yang diperoleh, bagian pemilik lahan tetap menjadi hak pemilik lahan tanpa dikurangi dengan biaya penggarapan, akad ini berdampak positif karena membantu sipemilik tanah yang tidak mempunyai waktu untuk menggarap dan si penggarap juga merasa terbantu perekonomiannya, sehingga menjadikan pertanian di Desa Huraba terus produktif. Kata Kunci: Akad Mukhabarah; Fikih Muamalah; Usaha Tani; Kesejahteraan
The Influence of Social Environment and Halal Awareness on Halal Food Purchasing Decisions with Halal Lifestyle as an Intervening Variable: Case Study of Muslim Communities in Toba Regency Fatmasari, Ellya; Tri Inda Fadhila Rahma; Budi Dharma
Jurnal Manajemen (Edisi Elektronik) Vol. 15 No. 3 (2024): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v15i3.17455

Abstract

This study aims to Assess and analyse the influence of social environment and halal awareness on purchasing decisions through halal lifestyle. The object of this research is the Islamic community in Toba Regency. Data collection using area sampling, then questionnaires were distributed to 100 respondents spread across 16 sub-districts in Toba Regency. This research method uses a quantitative approach with associative methods. The data analysis used is statistical analysis in the form of SEM PLS which is tested through outer model analysis and inner model analysis. The results showed that the direct influence of the social environment and halal awareness on purchasing decisions for halal food products had a positive and significant effect. Meanwhile, the indirect effect of the social environment on purchasing decisions for halal food products through a halal lifestyle has a positive and insignificant effect. However, the indirect effect of halal awareness on purchasing decisions through a halal lifestyle has a positive and significant effect. This means that a halal lifestyle cannot intervene in the relationship between the social environment and purchasing decisions, but can intervene in the relationship between halal awareness and purchasing decisions. The implications of this study are the importance of the role of the community in shaping halal consumption behaviour, strengthening education about the concept of halal and the importance of consuming halal products needs to be improved, especially among the younger generation
The Effect of Shopee's Payment Methods and Twin Date Promotions on Shopping Decisions on the Shopee Application muhammad zieo Addefrid putra; Tri Inda Fadhila Rahma; Nursantri Yanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6894

Abstract

In the current digital age, rapid technological progress has significantly reshaped consumer behavior, especially within the e-commerce sector. Shopee stands out as a prominent e-commerce platform, maintaining a strong presence in the digital marketplace by offering diverse payment options and engaging promotional campaigns, particularly targeting younger consumers. This research seeks to examine the impactIn the current digital age, rapid technological progress has significantly reshaped consumer behavior, especially within the e-commerce sector. Shopee stands out as a prominent e-commerce platform, maintaining a strong presence in the digital marketplace by offering diverse payment options and engaging promotional campaigns, particularly targeting younger consumers. This research seeks to examine the impact of payment methods and double-date promotional events on purchasing decisions made through the Shopee application by students at he State Islamic University of North Sumatra (UINSU). The study was conducted within the Faculty of Islamic Economics and Business, involving a sample of 100 students selected through a probability sampling method. Employing a quantitative approach, data were gathered using a Likert-scale questionnaire. Multiple linear regression analysis was applied to interpret the data. Findings indicate that the availability of various payment methods on Shopee positively influences consumer purchasing decisions. Moreover, Shopee's double-date promotional strategies also contribute positively to purchase intentions, particularly among users within the Faculty of Islamic Economics and Business at UINSU of payment methods and double-date promotional events on purchasing decisions made through the Shopee application by students at he State Islamic University of North Sumatra (UINSU). The study was conducted within the Faculty of Islamic Economics and Business, involving a sample of 100 students selected through a probability sampling method. Employing a quantitative approach, data were gathered using a Likert-scale questionnaire. Multiple linear regression analysis was applied to interpret the data. Findings indicate that the availability of various payment methods on Shopee positively influences consumer purchasing decisions. Moreover, Shopee's double-date promotional strategies also contribute positively to purchase intentions, particularly among users within the Faculty of Islamic Economics and Business at UINSU.
Effectiveness of Murabahah-Based Business Capital Financing at PT. BPRS Puduarta Insani Ningsih, Sri Rahayu; Tri Inda Fadhila Rahma; Fauzi Arif Lubis
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2825

Abstract

Business capital financing is one type of financing offered to help business owners obtain funds to develop their business. In this scheme, BPRS Puduarta Insani acts as a representative to purchase goods from third parties and sell them to customers at a predetermined profit margin. The research method used is descriptive qualitative with a case study approach. Data was collected through direct interviews with three customers who received murabahah financing, as well as documentation and field observations. The research results indicate that the implementation of murabahah contracts at BPRS Puduarta Insani is in accordance with Sharia principles and established procedures. Based on five effectiveness indicators—Sharia compliance, return rate, financing quality, customer satisfaction, and target accuracy—it can be concluded that this financing is quite effective. However, there are still external challenges such as fluctuations in business income and low sharia financial literacy, which affect the smooth repayment of installments by some customers. Therefore, improvements in education and flexibility in the financing scheme are needed to further enhance effectiveness.
Evaluation of the Effectiveness of the Implementation of Sharia Principles in Multi-Purpose Financing Products ( PMG ) for State Civil Apparatus ( ASN ) at Bank Sumut Syariah Zuhrani Gumas Damanik; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2846

Abstract

This study evaluates the effectiveness of Islamic-principle implementation in the Multi-Purpose Financing (PMG) product at Bank Sumut Syariah’s Marelan Raya sub-branch, focusing on Civil Servant (ASN) customers. Employing a qualitative case-study approach, data were gathered through in-depth interviews with the branch head, analysis of internal policy documents, and a customer-satisfaction survey. Findings reveal that the murabahah contract, strictly supervised by the Sharia Supervisory Board and supported by internal audits and structured risk governance, achieves full compliance with the prohibitions of riba, gharar, and maysir; this is reflected in a low Non-Performing Financing (NPF) rate (≈1.8 %) and high customer satisfaction (75 % satisfied, 20 % moderately satisfied). Nevertheless, limited Islamic-finance literacy, perceptions of administrative bureaucracy, and competition from conventional products remain significant challenges. Intensive education, process digitalization, and competitive feature innovation are recommended to boost market penetration and strengthen customer trust. The findings affirm that Bank Sumut’s sharia PMG not only complies with Islamic principles but also delivers economic benefits and a sense of justice to the ASN segment.