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All Journal al-Uqud : Journal of Islamic Economics Journal of Economic, Bussines and Accounting (COSTING) 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 Ilmu Pendidikan JURNAL PENDIDIKAN IPS Indonesian Journal Education 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 Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Pendekar Nusantara
Mhd Zulkifli Hasibuan
Universitas Muslim Nusantara Al-Washliyah
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The Influence of Online Learning During the Covid-19 Pandemic on Economic Learning Outcomes of International Trade Materials Samio Samio; Mhd Zulkifli Hasibuan; Alkausar Saragih
Indonesian Journal Education Vol. 2 No. 3 (2023): Indonesian Journal Education (IJE)
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ije.v2i3.379

Abstract

This study aims to determine and analyze the effect of online learning on the economics learning outcomes of International Trade Class XI IPS MAS Students of the Univa Medan Project. The population of this study was 29 students of class XI and the sampling technique was saturated sampling which made the entire population the research sample. This study used an instrument in the form of a questionnaire for online learning variables while the learning outcomes variable in this study used student learning outcomes data obtained directly from the school. This study uses correlation testing to see the relationship between variables and also uses several tests such as data quality tests for instruments, classical assumption tests and also hypothesis testing to see the effect between variables. From the results of data processing, a significance value of 0.803 was obtained which was greater than 0.05. From this analysis, Ho is accepted, meaning that there are simultaneously independent variables, namely online learning, does not affect the dependent variable, namely learning outcomes.
The Influence of Liquidity, Leverage, Activity, Profitability, Company Size, and Net Profit Margin on Financial Performance (Case Study of Manufacturing Companies Listed on Idx in the Years 2018 – 2020) Fanni Jovita*; Bayu Wulandari; Elisabeth Elisabeth; Mhd Zulkifli Hasibuan
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33821

Abstract

This research examines manufacturing companies listed on the IDX in 2018-2020. This study uses a quantitative research type using secondary data taken from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The number of samples in this study were 99 samples, using a multiple linear regression model. The result is that the Liquidity Variable has no significant effect on Financial Performance, Leverage Variable has a significant effect on Financial Performance, Activity has a significant effect on Financial Performance, Profitability Variable has a significant effect on Financial Performance, Company Size Variable has no significant effect on Financial Performance. The variables of Liquidity, Leverage, Activity, Profitability and Company Size have a simultaneous effect on Financial Performance.
Analysis of Factors Influencing the Choice of Inventory Accounting Methods in Manufacturing Companies Listed On the Bei Angelica Faustine; Fidela Aldora; Siti Dini; Mhd Zulkifli Hasibuan
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 6 No 2 (2024): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v6i2.1064

Abstract

This research was created to obtain research objectivesFactors influencing the choice of inventory accounting methods in manufacturing companies listed on the IDX in the industrial and chemical sector in 2019-2021. This research uses quantitative research. The population in this research is allmanufacturing companies listed on the IDX in the industrial and chemical sector in 2019-2021as many as 16 and the research sample was 48 samples. The partial research results conclude that Inventory has a positive and significant effect on the Inventory Accounting Method, Cost of goods manufactured has no and significant effect on the Inventory Accounting Method, Gross profit margin has no and no significant effect on the Inventory Accounting Method, k Liquidity has a significant and significant effect on the Inventory Accounting Method . Simultaneously, inventory, cost of production, gross profit margin and liquidity have a positive and significant effect on the Inventory Accounting Method.
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.
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
Jurnal Nasional 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.
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.
Co-Authors Alkausar Saragih 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 Dr. Samsul Bahri Dwi Febriyanti Elisabeth Elisabeth Ermal M, Eky Fadli Adnin Nasution Fanni Jovita* Feronica Feronica Fidela Aldora Fionna Gozal Habibie, Dian Herdi Jesslyn Govindo Magdalena Silalahi Melisa Melisa Mimi Rosadi Muhammad Arif Muhammad Hilman Fikri Muhammad Noer Fadlan Nikmat Kasih Telaumbanua Novandy Limardy Ns. Ratna Dewi Silalahi Putra Ritonga, Mirwansyah Ridha Alhamdi Rifki Ismal Rijal, Rijal Rosita Pasaribu Samio Samio Sanusi Gazali Pane Saparuddin Siregar Siti Dini Steffani Steffani Stella Stella Sugianto Sugianto Sultoni, Dani Iskandar Tia Andercan Tionar Regina Simarmata Trimawati Lumbantobing Verlyn Anggelia Yentika Tanti Yonni Yonni