Article Per Year (5 Year)
p-Index From 2021 - 2026
11.293
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF SCIENCE AND SOCIAL RESEARCH JABE (Journal of Applied Business and Economic) Journal of Humanities and Social Studies Syarikat : Jurnal Rumpun Ekonomi Syariah EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Minfo Polgan (JMP) Jurnal Ekonomi Syariah dan Bisnis Economic Reviews Journal Mumtaz : Jurnal Ekonomi dan Bisnis Islam Islam Realitas: Journal of Islamic and Social Studies Asian Journal of Applied Business and Management (AJABM) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Mimbar Administrasi Ecobankers : Journal of Economy and Banking Jurnal Ekonomi, Manajemen, Akuntansi Scripta Economica: Journal of Economics, Management, and Accounting Nomico JRTI (Jurnal Riset Tindakan Indonesia) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Optimal: Jurnal Ekonomi dan Manajemen
Maryam Batubara
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 85 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 85 Documents
Search

 5   6   7   8   9 
PERAN PROGRAM MAKAN GIZI GRATIS DALAM MENDUKUNG KETAHANAN PANGAN NASIONAL Riski Sahyuri; Maryam Batubara
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6052

Abstract

Abstract: This study aims to analyze the role of the Free Nutritious Meal Program in supporting national food security in Indonesia, which encompasses not only food availability but also access, nutritional quality, and the stability of community consumption. The research employs a descriptive qualitative approach using the Analytic Network Process (ANP) method to identify key factors and determine strategic priorities in program implementation. Data were collected through interviews and questionnaires based on expert judgment, as well as documentation studies from various official sources. The results indicate that the program significantly contributes to improving access to nutritious food, particularly for vulnerable groups, strengthening local food supply chains through increased demand for domestic agricultural products, and promoting the empowerment of farmers and small and medium enterprises. In addition, the program plays an important role in maintaining food consumption stability, reducing the risk of food insecurity, and enhancing community welfare. However, its successful implementation is influenced by several key factors, including government policy consistency, budget availability, the quality of human resources, and the effectiveness of distribution and monitoring systems. Therefore, strong synergy among stakeholders is essential to ensure the sustainability and optimization of the program in supporting national food security in a sustainable manner.   Keywords: Programme MBG, Food Security, Analytic Network Process, Food Supply Chain, MSME Empowerment Abstrak: Penelitian ini bertujuan untuk menganalisis peran Program Makan Bergizi Gratis dalam mendukung ketahanan pangan nasional di Indonesia, yang tidak hanya mencakup aspek ketersediaan pangan tetapi juga akses, kualitas gizi, dan stabilitas konsumsi masyarakat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode Analytic Network Process (ANP) untuk mengidentifikasi faktor kunci serta menentukan prioritas strategi dalam implementasi program. Data diperoleh melalui wawancara dan kuesioner berbasis expert judgement serta studi dokumentasi dari berbagai sumber resmi. Hasil penelitian menunjukkan bahwa program ini berkontribusi signifikan dalam meningkatkan akses terhadap pangan bergizi, khususnya bagi kelompok rentan, memperkuat rantai pasok pangan lokal melalui peningkatan permintaan produk domestik, serta mendorong pemberdayaan petani dan pelaku UMKM. Selain itu, program ini juga berperan dalam menjaga stabilitas konsumsi pangan, mengurangi risiko kerawanan pangan, dan meningkatkan kesejahteraan masyarakat. Namun, keberhasilan implementasinya dipengaruhi oleh beberapa faktor utama seperti kebijakan pemerintah, ketersediaan anggaran, kualitas sumber daya manusia, serta efektivitas sistem distribusi dan pengawasan, sehingga diperlukan sinergi yang kuat antar pemangku kepentingan untuk memastikan keberlanjutan dan optimalisasi program dalam mendukung ketahanan pangan nasional secara berkelanjutan.   Kata Kunci: Program MBG, Ketahanan Pangan, Analytic Network Process, Rantai Pasok Pangan, Pemberdayaan UMKM
ANALISIS DAMPAK POTONGAN KOMISI PLATFORM TERHADAP PENDAPATAN PENGEMUDI OJEK ONLINE Syukry El Hanif Nasution; Maryam Batubara
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6054

Abstract

Abstract: This study aims to analyze the impact of platform commission deductions on the income of online motorcycle taxi drivers in Indonesia using a descriptive qualitative approach through a literature review of various sources such as scientific journals and official reports. The study focuses on the revenue sharing mechanism between platforms and drivers and its implications for economic welfare. The results show that commission cuts of 15 to 20 percent applied by platforms such as Gojek and Grab have a significant impact on reducing drivers’ net income. This impact is more pronounced during off peak hours and adverse weather conditions that reduce service demand. These conditions affect income stability and the ability of drivers to meet their daily needs. From an Islamic economics perspective high commission deductions are considered not fully aligned with the principle of justice or al adl and may create imbalance in the partnership between platforms and drivers. In addition lack of transparency in income calculation systems remains a frequently reported issue. Therefore this study recommends improving transparency in income reporting establishing minimum fare regulations and providing fair performance based incentives to enhance driver welfare and support more sustainable gig economy policies in Indonesia.   Keywords: Commission Fees, Income, Online Motorcycle Taxi, Gig economy, Islamic Economics Abstrak: Penelitian ini bertujuan untuk menganalisis dampak potongan komisi platform terhadap pendapatan pengemudi ojek online di Indonesia dengan pendekatan kualitatif deskriptif melalui studi literatur dari berbagai sumber seperti jurnal ilmiah dan laporan resmi. Fokus penelitian terletak pada mekanisme pembagian hasil antara platform dan pengemudi serta implikasinya terhadap kesejahteraan ekonomi. Hasil penelitian menunjukkan bahwa potongan komisi sebesar 15% hingga 20% yang diterapkan oleh platform seperti Gojek dan Grab berdampak signifikan terhadap penurunan pendapatan bersih pengemudi. Dampak ini semakin dirasakan pada kondisi tertentu seperti jam sepi dan cuaca buruk yang menyebabkan rendahnya permintaan layanan. Kondisi tersebut berpengaruh pada stabilitas pendapatan serta kemampuan pengemudi dalam memenuhi kebutuhan sehari hari. Dari perspektif ekonomi syariah praktik potongan komisi yang tinggi dinilai belum sepenuhnya mencerminkan prinsip keadilan (al adl) dan berpotensi menimbulkan ketidakseimbangan dalam hubungan kerja sama antara platform dan pengemudi. Selain itu kurangnya transparansi dalam sistem perhitungan pendapatan juga menjadi permasalahan yang sering dikeluhkan. Oleh karena itu penelitian ini merekomendasikan peningkatan transparansi laporan pendapatan penetapan regulasi tarif minimum serta pemberian insentif berbasis kinerja yang lebih adil guna meningkatkan kesejahteraan pengemudi dan mendukung kebijakan industri gig economy yang lebih berkelanjutan di Indonesia.   Kata Kunci: Potongan Komisi, Pendapatan, Ojek Online, Gig Economi, Ekonomi Syariah
SISTEM ZAKAT DI NEGARA MAROKO Syukry El Hanif Nasution; Maryam Batubara
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6055

Abstract

Abstract: This study aims to analyze the zakat management system in Morocco by comparing it with institutional zakat models in other Muslim countries such as Indonesia and Malaysia. The research uses a literature review method by examining various secondary sources including national and international scientific journals indexed in SINTA, Scopus, and Web of Science, as well as theses and dissertations from university repositories. The study focuses on institutional aspects, collection mechanisms, and zakat distribution along with their implications for poverty alleviation effectiveness. The results show that zakat practices in Morocco are still voluntary and not supported by a centralized institutional system, in contrast to countries such as Indonesia and Malaysia which have established official institutions and more structured management systems. This condition creates challenges in terms of transparency, accountability, and optimization of zakat distribution, thereby limiting its effectiveness in reducing poverty. In contrast, countries with centralized systems tend to have more efficient, coordinated, and measurable management. Therefore, this study recommends the establishment of a national zakat institution in Morocco that can integrate the collection and distribution processes in a professional, transparent, and accountable manner to enhance the role of zakat in social and economic development.   Keywords: Zakat Morocco, Zakat Institution, Transparency, Accountability, Poverty Alleviation Abstrak: Penelitian ini bertujuan untuk menganalisis sistem pengelolaan zakat di Maroko dengan membandingkannya dengan model kelembagaan zakat di beberapa negara Muslim lain seperti Indonesia dan Malaysia. Penelitian menggunakan metode tinjauan pustaka atau literature review dengan mengkaji berbagai sumber sekunder berupa jurnal ilmiah nasional dan internasional yang terindeks SINTA, Scopus, dan Web of Science, serta tesis dan disertasi dari repositori universitas. Fokus kajian terletak pada aspek kelembagaan, mekanisme pengumpulan, serta distribusi zakat dan implikasinya terhadap efektivitas pengentasan kemiskinan. Hasil penelitian menunjukkan bahwa praktik zakat di Maroko masih bersifat sukarela dan belum didukung oleh sistem kelembagaan yang terpusat, berbeda dengan negara seperti Indonesia dan Malaysia yang telah memiliki lembaga resmi dan sistem pengelolaan yang lebih terstruktur. Kondisi ini menyebabkan tantangan dalam hal transparansi, akuntabilitas, dan optimalisasi distribusi zakat, sehingga efektivitasnya dalam mengurangi kemiskinan belum maksimal. Sebaliknya, negara dengan sistem terpusat cenderung memiliki pengelolaan yang lebih efisien, terkoordinasi, dan terukur. Oleh karena itu, penelitian ini merekomendasikan pembentukan lembaga zakat nasional di Maroko yang mampu mengintegrasikan proses pengumpulan dan distribusi zakat secara profesional, transparan, dan akuntabel guna meningkatkan peran zakat dalam pembangunan sosial dan ekonomi.   Kata Kunci: Zakat Maroko, Kelembagaan Zakat, Transparansi, Akuntabilitas, Pengentasan Kemiskinan
Road Infrastructure Improvement Strategies to Support Community Economic Growth in North Labuhanbatu Regency Raju Adha; Maryam Batubara; M. Ridwan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): 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.v8i3.12467

Abstract

This study formulates a priority strategy for improving road infrastructure to support community economic growth in North Labuhanbatu Regency, North Sumatra. A descriptive qualitative field design was employed between July and August 2026. Primary data were obtained through field observations, guided in-depth interviews, documentation, and structured strategic-factor assessments involving key stakeholders from the Regional Development Planning Agency, the Public Works and Spatial Planning Office, subdistrict or village government, road users, and business actors. Secondary evidence was drawn from official statistics, planning documents, and relevant literature. The data were triangulated and analyzed through Internal and External Factor Evaluation, SWOT mapping, geometric-mean aggregation of expert judgments, and the Quantitative Strategic Planning Matrix. The findings reveal a sharp spatial disparity: central corridors enjoy relatively stable paved access, whereas the coastal and plantation-production corridors face severe deterioration, soft-soil constraints, tidal flooding, overloaded freight vehicles, and high last-mile transport costs. The strategic position lies in Quadrant I at (X, Y) = (+0.34, +0.39), indicating an aggressive-progressive posture. QSPM identifies accelerated coastal rigid-pavement construction financed through central-government transfers, particularly the Regional Road Presidential Instruction and earmarked physical transfers, as the leading priority with a Total Attractiveness Score of 6.12. Its effectiveness depends on complementary axle-load enforcement, corporate social responsibility consortia for maintenance, and spatially enabled complaint and monitoring systems. The study contributes an implementable, place-sensitive policy sequence that connects road investment with lower logistics costs, improved market access, and more inclusive rural income growth.
Akad Sukuk Mudarabah, Praktiknya di Indonesia dan Bagaimana di Negara Kuwait Maryam Batubara; Nislah Khoirunnnisa; Nuraini Nuraini; Khofifah Nurandini Siregar; Putri Sari Arafah Hasibuan; Anjas Juliansyah Siregar
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7498

Abstract

This study uses a qualitative method to examine the implementation of mudarabah sukuk contracts in Indonesia and Kuwait within the context of Islamic financial instruments development. In Indonesia, mudarabah sukuk has been developed as part of the national and private sector financing strategy, adhering to Sharia principles based on the fatwas of the National Sharia Council (DSN-MUI) and regulations from the Financial Services Authority (OJK). Its implementation focuses on project-based or asset-backed sukuk structures that ensure transparency and accountability, although challenges such as low public literacy and limited Sharia infrastructure remain. In contrast, Kuwait’s practice of mudarabah sukuk is more advanced in the banking and investment sectors, supported by a strong Sharia legal framework and a dominant oil-based economy. The Kuwaiti government applies a more established Islamic financial system with consistent regulations issued by Islamic financial institutions such as the Kuwait Finance House. This comparison shows that although both countries aim to develop similar instruments, their approaches to implementing mudarabah sukuk differ, reflecting their respective economic conditions, fiscal policies, and institutional capacities.
Co-Authors Abdurrozzaq Ismail Aldy Fauzan Amalia Ramadhani Suci Ardi Anas Zahir Almasri Andrian Syahputra Anisa Mawaddah Anjas Juliansyah Siregar Annisa Lestari Ritonga Annisa Ul Husna Ardina Khoirunnisa Harahap Arya Neta Adinda Jambak Assyfa Urrahman Astri Sri Rezeki Harahap Awaluddin Rambe Ayna Azzahra Azra Afwandy Badrun Nisa Bambang Suriadi Bella Delima Bunga Dwi Fani Ritonga Dea Rahma Novita Dea Sarah Sati Hana'an Dea Sarah Sati Hana’an Dinda Nada Nabiilah Dita Aidila Syaharani Nasution Dwiki Wardana Syah Ella Sriwahyuningih Elsa Hafe Eza Lubis Eva Syahrida Siregar Evan Hamdani Eza Okhy Awalia Br Nasution Fadhillah Insani Fahmi Fauzi Fathur Rahman Febri Andriawan Purba Febriyani Natari Manik Habib Fitrah Hafidah Ayu Kusnadi Hafizah Mahira Nasution Hamdani Harahap, Muhammad Ikhsan Hasan Rahman Nasution Hasbih Soleh Suryadi Ika Darma Yuni Ilham Akbar Lubis Ilham Habibi Lubis Imam Aldino Inayatul Widad Nasution Indah Purnama Sari Ira Damayanti Harahap Ismi Nujaima Juliana Nasution Khairani Ritonga Khofifah Nurandini Siregar Luthfiah Nazmi M. Fikri Haikal M. Harry Pranata M. Imam Muslim Nasution M. Iqbal Suharno M. Ridwan Mahlia Putri Maisaroh Maisaroh Marwiyah Siregar Masnum Rambe Melani Azzahra Nur Miftah Rizki Addin Hrp Muhammad Arif Muhammad Arif Muhammad Azizi Akbar Lubis Muhammad Fauzan Muhammad Hanafi Kadir Muhammad Idris Nasution Muhammad Ramadhan Muhammad Syahbudi Muhammad Yunus Lubis Mukhlis Mutiara Kesuma Nadira Paramita Nadzira Putri Andani Nastiti . Nislah Khoirunnnisa Nur Ahmadi Bi Rahmani Nuraini Nuraini Nuraisah Nuraisah Nurhasanah Siregar Nuri Aslami Nurul Hasanah Nurul Hasanah Nasution Nurul Inayah Nurul Jannah Osman Ali Purnama Rahmadhani Silalahi Putri Filza Salsabila Surbakti Putri Sari Arafah Hasibuan Rahmah Nur Dongoran Rahmi Syahriza Raisa Aulia Rahma Raju Adha Reydina Pasya Amanda Riski Sahyuri Riza Saharah Piliyang Rizalul Muslih Syawaluddin Hsb Rizka Amalia Lubis Rizkie Ragilita Rizkika Yulika Rizky Aulia Lubis Rusdi Riduan Pulungan Ryan Hidayat Safa Maisyarah Siregar Salsabila Rambe Saparuddin Siregar Sarah Fitria Harahap Sheila Anggraini Siregar, Zainal Arifin Siti Khodijah Harahap Siti Nurul Atiqah Suharto, Tentiyo Sukiman Sukiman Syukry El Hanif Nasution Tambunan, Khairina Taufik Arnanda Marpaung Tengku Alfi Syahrin Thasya Virdinia Tria Rizki Maulia Try Maya Andira Wahyu Syarvina Yasri Azwar Siregar Yeprian Aji Ratukarangga Yola Kaspia Yusrizal Zainuddin Harahap