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All Journal al-Uqud : Journal of Islamic Economics Journal of Economic, Bussines and Accounting (COSTING) Neraca: Jurnal Pendidikan Ekonomi Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Jurnal Nasional Holistic Science Education Achievement: Journal of Science and Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Mandiri Jurnal Ilmu Pendidikan JURNAL PENDIDIKAN IPS Indonesian Journal Education Journal of Islamic Economics Lariba Journal Liaison Academia and Society Jurnal Multidisiplin West Science International Journal of Economic, Technology and Social Sciences (Injects) Riwayat: Educational Journal of History and Humanities Journal of Humanities and Social Studies Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Pendekar Nusantara Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Mhd Zulkifli Hasibuan
Universitas Muslim Nusantara Al-Washliyah
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FACTOR INFLUENCING OF PROFITABILITY: A CASE OF TEXTILE AND GARMENT COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Putra Ritonga, Mirwansyah; Ermal M, Eky; Hasibuan, Mhd Zulkifli
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1012

Abstract

This study aims to determine whether there is an influence between Current Ratio and Debt to Asset Ratio on Return on Assets in Textile and Garment Companies listed on the Indonesia Stock Exchange. The methodological approach used in this research is associative research. The data analysis techniques, such as a classical assumption test, correlation, t-test, F-test, and the coefficient of determination. Using secondary data, this study obtained from textile and garment companies listed on the Indonesia Stock Exchange, while the samples as the purposive criteria were 8 textile and garment companies from 2008 to 2011. The results showed that the t-test value on Current Ratio and Debt to Asset Ratio are partially significant, also the F test results in the study showed positive results. Based on the coefficient of determination test results, the value of R square in the regression model leads to strong results. It can be seen that Current Ratio and Debt to Asset Ratio have a significant effect on Return on Assets partially or simultaneously.
THE INFLUENCE OF IMPLEMENTING THE INDEPENDENT LEARNING CURRICULUM ON ECONOMICS LEARNING OUTCOMES OF CLASS X STUDENTS OF DWIWARNA PRIVATE HIGH SCHOOL MEDAN T.A 2023/2024 Kristina Nainggolan; Rijal; Zulkifli Hasibuan; Samio
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 03 (2024): AUGUST 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

This research aims to determine the effect of implementing the independent learning curriculum on the economic learning outcomes of class X SMAS Dwiwarna Medan T.A 2023/2024 students. This research is quantitative research. The research location is SMAS Dwiwarna Medan. The sampling in this study amounted to 16 respondents. The data collection technique in this research uses a questionnaire method and a set of economic material test questions. The results of this research show that the implementation of the independent learning curriculum at SMAS Dwiwarna Medan is in fairly good condition, the results show that the mean (average) of variable 80). This means that the effect of implementing the independent learning curriculum with moderate qualifications is to influence learning outcomes. And the students' economic learning outcomes are classified as very good. The average value of economic learning outcomes for SMAS Dwiwarna Medan students is on average 51-70 for 16 students, namely 56.25% of the total sample. Why 51-70 because there are 30 multiple choice questions for SMAS Dwiwarna Medan students. This means that the average student learning outcomes or the majority of students including graduate qualifications are very good. Based on data analysis that is in accordance with hypothesis testing in research using the biserial correlation test with the result of the significance value of data testing being -478 which has a very strong relationship, and in testing using the T test the t-count result obtained is 0.57716 which is greater than t -table of 0.28858 (0.57716>0.28858) (tcount falls on rejection of Ho). So it can be concluded that Ho is rejected and Ha is accepted, which means that there is "a significant influence between the implementation of the Independent Learning Curriculum on the Economic Learning Outcomes of Class X SMAS Dwiwarna Medan T.A 2023/2024".
Implementation of Contextual Learning in Improving Accounting Problem Solving Skills Balance Sheet Topics for Class XI Students at Private Vocational School Taman Siswa Medan Academic Year 2023/2024 Samio, Samio; Hasibuan, Mhd Zulkifli; Sultoni, Dani Iskandar
Holistic Science Vol. 3 No. 3 (2023): Jurnal Nasional Holistic Science
Publisher : Lembaga Riset Mutiara Akbar NOMOR AHU-0003295.AH.01.07 TAHUN 2021

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/hs.v3i3.494

Abstract

This research aims to determine and analyze the improvement in problem solving abilities of class This classroom action research was carried out in 2 cycles, each cycle consisting of planning, action implementation, observation and reflection stages. The data obtained in this research include the results of observations of student activity during the learning process and giving test questions at the end of each cycle as well as the results of student reflection at the end of each lesson, the teacher's ability to manage learning taken from the teacher's observation sheet. The indicator of success in this research is that students are considered to have completed learning if they achieve a score of ? 65%, while a class is considered to have completed learning if there are 85% of students in the class who achieve an absorption capacity of ? 65%. The research results in cycle 1 showed that the percentage of student learning completeness was 75% so that the class had not finished learning and the percentage of student activity was 66.7%, while the research results in cycle 2 showed that the percentage of student learning completeness was 92.5% so the class had been completed learning and the percentage of student activity is 87.50%. From this research, it can be concluded that implementing a contextual learning approach can improve the accounting problem solving abilities of class.
The Influence of Learning Motivation on Economic Learning Outcomes in Class X MAS PPMDH Medan Students in the 2023/2024 Academic Year Samio, Samio; Rijal, Rijal; Hasibuan, Mhd Zulkifli; Dalyanto, Dalyanto
Holistic Science Vol. 4 No. 2 (2024): Jurnal Nasional Holistic Science
Publisher : Lembaga Riset Mutiara Akbar NOMOR AHU-0003295.AH.01.07 TAHUN 2021

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/hs.v4i2.673

Abstract

The purpose of this study was to improve moral activity and independence in learning Economics in class X students of MAS PPMDH Swasta Medan by looking at the influence of students' learning interests on the learning outcomes of Economics in the 2023/2024 Academic Year. This research is a quantitative study. The study was conducted by taking the learning outcomes of Economics for the Marketing material in the even semester of the 2023-2024 academic year and observing the influence of students' learning interests using an interest questionnaire consisting of 20 questions. The subjects of the study were students of class X A and class X B of MaS PPMDH Swasta Medan totaling 55 students. The data sources came from Economics subject teachers and student interest questionnaires. Data collection techniques were interest questionnaires and learning outcome tests. Data validity using the product moment correlation formula. Data analysis using normality tests, regression linearity tests, and determination tests. The research procedure used three stages, namely the preparation stage, the experiment implementation stage, the data analysis stage, and the report writing stage
Pengenalan Dasar Ekonomi Syariah Bagi Siswa SMA Nurul Hasanah Mhd Zulkifli hasibuan; Mimi Rosadi; Alkausar Saragih; Dalyanto Dalyanto; Dian Habibi
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 5 (2023): Oktober : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i5.807

Abstract

This Community Service aims to introduce the basic concepts of sharia economics to students at Nurul Hasanah High School. The background to this Community Service is the importance of understanding an economic system that is in accordance with sharia principles among the younger generation, especially in the school environment. Sharia economics, which is based on Islamic values such as justice, transparency and social responsibility, offers an ethical and sustainable alternative in economic management. This Community Service uses an educational approach through counseling, discussions and simulations to provide a comprehensive understanding of concepts such as usury, zakat, mudharabah and profit sharing.Community Service shows that before this program, many students had a limited understanding of sharia economics and often equated these concepts with conventional economics. After participating in the program, there was a significant increase in their understanding of the basic principles of sharia economics, as well as awareness of the importance of applying ethics and moral values in economic activities. In addition, students also show a high interest in learning more and applying these concepts in everyday life, including in personal financial management and business activities.This program is expected to be sustainable and further developed to cover other relevant topics, such as Islamic banking and halal investment, in order to equip students with in-depth knowledge and practical skills in the field of Islamic economics. Thus, this program not only contributes to increasing Islamic financial literacy among students, but also to the formation of character based on the values of justice and social welfare
PERAN SISWA DI KOTA BATAM DALAM PENGENTASAN KEMISKINAN BERBASIS SYARIAH Mhd. Zulkifli Hasibuan; Christiani Prasetyasari; Dr. Samsul Bahri; Ns. Ratna Dewi Silalahi
Jurnal Pendekar Nusantara Vol. 2 No. 2 (2025): FEBRUARI 2025
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v2i2.1650

Abstract

Kemiskinan di Kota Batam tetap menjadi isu signifikan meski kota ini memiliki potensi ekonomi yang besar. Tantangan berupa ketimpangan sosial memerlukan pendekatan inovatif, termasuk pelibatan siswa sebagai agen perubahan melalui pemberdayaan berbasis syariah. Penelitian ini bertujuan meningkatkan kesadaran, pemahaman, dan keterlibatan siswa dalam pengentasan kemiskinan melalui program berbasis ZISWAF (zakat, infaq, sedekah, dan wakaf) serta kewirausahaan syariah. Metode yang digunakan adalah mixed methods, dengan serta kewirausahaan syariah. Metode yang digunakan adalah mixed methods, dengan purposive sampling pada siswa SMA yang terlibat dalam kegiatan sosial atau keagamaan. Data dikumpulkan melalui kuesioner, wawancara mendalam, dan observasi partisipatif. Hasil menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap ekonomi syariah, dari 35% sebelum program menjadi 80% setelahnya. Program ini juga berhasil membentuk Kelompok Usaha Bersama Syariah yang memberikan dampak nyata, termasuk pendapatan untuk mendukung keluarga prasejahtera. Kesimpulannya, pemberdayaan berbasis syariah efektif menjawab kebutuhan dan tantangan sosial di Kota Batam, dengan dampak yang berkelanjutan bagi siswa dan masyarakat. Saran diberikan untuk memperkuat program berkelanjutan, mereplikasi model ini di sekolah lain, serta mengintegrasikan konsep syariah dalam kurikulum formal.
Peranan Yayasan Nurul Hasniah Dalam Meningkatkan Kesejahteraan Guru Dalam Perspektif Ekonomi Islam Mhd Zulkifli Hasibuan; Dalyanto Dalyanto; Fadli Adnin Nasution; Muhammad Noer Fadlan; Dian Habibie
Jurnal Multidisiplin West Science Vol 4 No 02 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i02.2027

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peranan Yayasan Nurul Hasniah dalam meningkatkan kesejahteraan guru, melalui pendekatan kualitatif dengan desain studi kasus. Metode pengumpulan data dilakukan melalui wawancara mendalam, kuesioner, dan observasi partisipatif yang melibatkan 30 guru yang terlibat dalam program-program yayasan. Hasil penelitian menunjukkan bahwa Yayasan Nurul Hasniah telah berhasil meningkatkan kesejahteraan guru tidak hanya dari segi finansial, tetapi juga melalui pengembangan profesional dan dukungan moral. Sebagian besar responden (80%) melaporkan adanya peningkatan kepuasan kerja dan percaya diri setelah mengikuti program yang diselenggarakan. Selain itu, program yang dirancang dengan basis nilai-nilai ekonomi Islam memberikan dampak positif yang signifikan dalam menciptakan kesejahteraan yang lebih berkelanjutan bagi para guru. Penelitian ini menyimpulkan bahwa adanya program yang fokus pada pelatihan dan dukungan keuangan dapat berkontribusi pada peningkatan kualitas pendidikan. Rekomendasi untuk yayasan termasuk penguatan komunikasi program dan pengembangan kurikulum pelatihan yang relevan.
Pengaruh Perputaran Persediaan, Perputaran Kas, Perputaran Piutang, dan Profitabilitas Terhadap Harga Saham Perusahaan Agricultural Periode 2021 – 2023 Lukman, Karyn; Luki, Katherine Yuan; Dini, Siti; Hasibuan, Muhammad Zulkifli
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.116

Abstract

Indonesia has a capital market that plays a significant role in the country's economy. Investors with excess funds can invest in various financial instruments in the hope of generating returns. Meanwhile, companies in need of capital can utilize these funds to develop their business projects. The purpose of this study is to examine the effect of inventory turnover, cash turnover, receivables turnover, and profitability on stock prices in agricultural companies during the period of 2021–2023. This study uses all agricultural companies listed on the Indonesia Stock Exchange as the population, totaling 24 companies. The sample used in this research consists of 57 observational data points. The research results, both partially and simultaneously, indicate that inventory turnover, cash turnover, receivables turnover, and return on assets (ROA) have a positive and significant effect on stock prices of agricultural companies listed on the Indonesia Stock Exchange in 2021–2023. The Adjusted R Square value is 0.437 or 43.7%, which means that 43.7% of the variation in stock prices can be explained by the variables of inventory turnover, cash turnover, receivables turnover, and return on assets. The remaining 56.3% is explained by other variables not examined in this study, such as return on equity and liquidity.
Ashabiyyah and poverty alleviation: Insights from Minang, Aceh, and Batak communities in North Sumatra Hasibuan, Mhd Zulkifli; Chuzaimah Batubara; Muhammad Arif
al-Uqud : Journal of Islamic Economics Vol. 9 No. 1 (2025): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v9n1.p86-95

Abstract

This research explores multiple dimensions of poverty, highlighting key contributing factors such as economic conditions, inadequate wages, demographic influences, and limited market opportunities. A central finding reveals how Acehnese communities address poverty by developing micro, small, and medium enterprises (MSMEs) as productive economic units. Cultural approaches play a significant role, with different ethnic groups in Indonesia adopting distinct strategies: the Acehnese emphasize family-based support, the Minang prioritize cooperation, and Batak communities value wealth, lineage, and honor. The study underscores the importance of collaborative efforts between the government, society, and family networks in poverty alleviation, placing particular emphasis on familial economic support and mutual assistance.
Analisis Produksi dan Pemasaran Gula Merah Menggunakan Air Nira Kelapa Sawit di Desa Melati II Kecamatan Perbaungan Fikri, Muhammad Hilman; Febriyanti, Dwi; Hasibuan, Mhd. Zulkifli
Journal Liaison Academia and Society Vol 3, No 3: September 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i3.628

Abstract

Gula merah merupakan salah satu kebutuhan pokok manusia yang cenderung meningkat dari tahun ketahun. Gula merah dapat dimanfaatkan untuk pengolahan berbagai jenis makanan seperti roti kukus, bubur sumsum, dan lain-lain. Dengan demikian, gula merah menggunakan air nira kelapa sawit yang mempunyai peranan penting dalam sistem pangan. Penelitian ini bertujuan untuk mengetahui proses produksi gula merah dibuat oleh masyarakat di Dusun Jering 1, Desa Melati ll, Kecamatan Perbaungan, Kabupaten Serdang Bedagai. Dan untuk mengetahui faktor sosial ekonomi yang mempengaruhi produksi dan proses pemasaran gula merah serta itu untuk menganalisis proses pemasaran gula merah yang dihadapi masyarakat di  Dusun Jering 1, Desa Melati ll, Kecamatan Perbaungan, Kabupaten Serdang Bedagai. Metode penelitian yang digunakan oleh peneliti adalah menggunakan metode survei. Untuk itu dengan ada nya peluang bisnis gula merah di Dusun Jering 1, Desa Melati ll, Kecamatan Perbaungan Kabupaten Serdang Bedagai dapat mengurangi tingkat pengangguran yang dimana ibu ibu dapat berkerja di pabrik gula merah tersebut.Kata Kunci: Produksi; Pemasaran; Gula Merah; Air Nira; Kelapa Sawit.
Co-Authors Alkausar Saragih Andri Soemitra Angelica Faustine Audrey Angelia Ayu Putri Handayani Bambang Lesmono Bayu Wulandari Bayu Wulandari Bonita Patricia Valentina Simbolon Christiani Prasetyasari Chuzaimah Batubara Dalyanto Dalyanto Dalyanto Dalyanto Dalyanto Dalyanto, Dalyanto Devi Bintang Maria Simamora Dian Habibi Dini, Siti Dr. Samsul Bahri Dwi Febriyanti Elisabeth Elisabeth Ermal M, Eky Fadli Adnin Nasution Fanni Jovita* Feronica Feronica Fidela Aldora Fionna Gozal Habibie, Dian Herdi Herdi Ramon Jesslyn Govindo Kristina Nainggolan Luki, Katherine Yuan Lukman, Karyn Magdalena Silalahi Melisa Melisa Mimi Rosadi Muhammad Arif Muhammad Hilman Fikri Muhammad Noer Fadlan Nasution, Fadli Adnin Nikmat Kasih Telaumbanua Novandy Limardy Novi Lestari Ns. Ratna Dewi Silalahi Nurjannah Nurjannah Putra Ritonga, Mirwansyah Rahmadi Ali Ridha Alhamdi Rifki Ismal Rijal Rijal, Rijal Rosita Pasaribu Samio Samio Samio Sanusi Gazali Pane Saparuddin Siregar Saragih, Alkausar Siti Dini Steffani Steffani Stella Stella Sugianto Sugianto Sultoni, Dani Iskandar Tia Andercan Tionar Regina Simarmata Trimawati Lumbantobing Trisdayanti, Ema Verlyn Anggelia Yentika Tanti Yonni Yonni