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All Journal Sosiohumaniora JAKPI Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Cita Hukum Jurnal Ekonomi & Studi Pembangunan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika International Journal of Artificial Intelligence Research International Journal Ihya' 'Ulum al-Din Jurnal Pendidikan Ekonomi & Bisnis Tadbir : Jurnal Studi Manajemen Pendidikan Politeia: Jurnal Ilmu Politik J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Edukasi Islami: Jurnal Pendidikan Islam Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan KITABAH: Jurnal Akuntansi dan Keuangan Syariah MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) JES (Jurnal Ekonomi STIEP) Islamic Business and Finance (IBF) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures Journal of Islamic Economics Lariba IDARAH : Jurnal Pendidikan dan Kependidikan Moneter : Jurnal Keuangan dan Perbankan ABIS: Accounting and Business Information Systems Journal Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Journal of Business Management and Economic Development Journal of Management, Economic, and Accounting IIJSE Riset Akuntansi dan Keuangan Indonesia Tijarah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita As-Syirkah: Islamic Economic & Financial Journal Jurnal Indovisi
Saparuddin Siregar
UIN Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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Integrasi Good Amil Governance dan Sustainable Development Goals (SDGs): Tantangan dan Peluang Kusmilawaty, Kusmilawaty; Arismunandar, M. Fizdian; Sultoni, Ahmad Alauddin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Zakat memiliki potensi besar dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs), khususnya dalam hal pengentasan kemiskinan, peningkatan kesehatan, pendidikan berkualitas, dan pertumbuhan ekonomi yang inklusif. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengeksplorasi tantangan yang dihadapi serta peluang dalam mengintegrasikan Good Amil Governance dengan SDGs. Pengumpulan data dilakukan melalui studi literatur dengan mengumpulkan informasi dari artikel, buku, dan laporan yang relevan mengenai Good Amil Governance pada lembaga zakat dan SDGs. Analisis juga mencakup bagaimana zakat berkontribusi terhadap pencapaian beberapa tujuan dalam SDGs, seperti pengurangan kemiskinan dan peningkatan pendidikan. Data yang diperoleh kemudian dianalisis menggunakan metode analisis tematik. Temuan penelitian mengungkapkan bahwa tantangan dalam mengintegrasikan Good Amil Governance dengan pencapaian SDGs di Indonesia meliputi kurangnya kesadaran dan pemahaman, keterbatasan sumber daya, regulasi dan kebijakan yang kurang mendukung, serta kurangnya koordinasi antar pemangku kepentingan. Namun, di tengah tantangan tersebut, terdapat beberapa peluang, yaitu pendidikan dan pelatihan, pengembangan kebijakan yang mendukung, pemanfaatan teknologi informasi, serta kolaborasi antar pemangku kepentingan.
Analysis Of Raw Material Inventory Control Using The Economic Order Quantity (EOQ) Method To Avoid Overstock In The Kotin Tempe Home Industry Novrianti, Chintia; Harahap, Isnaini; Siregar, Saparuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (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.v8i1.9337

Abstract

This research examines how soybean raw material inventory is control at Kotin Tempe Home Industry by implementing the Economic Order Quantity (EOQ) approach to prevent excessive stockpiling and enhance cost effectiveness. Employing a quantitative descriptive methodology that includes observation and interviews, findings reveal that the current inventory management lacks proper structure, with 48 annual orders made without maintaining safety reserves or establishing reorder thresholds. When the EOQ approach is applied, optimal procurement amounts to 350 kg ordered 14 times annually, with safety reserves of 62 kg (2023) and 45 kg (2024), and reorder thresholds set at 89 kg and 72 kg respectively. This approach achieves a 65% reduction in inventory expenses, equivalent to Rp1,300,000 annually, demonstrating how EOQ effectively lowers costs and reduces overstock risks. This study is expected to be able to help this business determine the most appropriate amount of soybean raw material orders to achieve optimal profits.
Islamic Accounting in Islamic Boarding Schools Based on ISAK 35 (Case Study of Darul Hasanah Islamic Boarding School in Galang) Ritonga, Hanny Rahmadani; Siregar, Saparuddin; Marliyah, Marliyah
MALIA: Jurnal Ekonomi Islam Vol 17 No 1
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/40mqk793

Abstract

Purpose: This research examines the implementation of Financial Accounting Standards Interpretation (ISAK) 35 in Darul Hasanah Islamic Boarding School, aiming to analyze the challenges in its adoption and provide strategic recommendations for improving the school’s accounting system. Design/Methodology/Approach: A qualitative case study approach was used, involving direct observations, in-depth interviews with financial managers and leadership, and document analysis. Data were analyzed using the Miles & Huberman method, which includes data reduction, presentation, and drawing conclusions. Findings: The study identifies key challenges in implementing ISAK 35, including human resource limitations in accounting, a lack of understanding of ISAK 35, and insufficient technological infrastructure. The study recommends a phased strategy for implementation, focusing on HR training, the use of digital-based accounting software, and the preparation of more systematic financial reports. Practical Implications: The findings suggest that adopting ISAK 35 can enhance financial transparency, strengthen trust from donors and the community, and ensure the sustainability of the boarding school’s operations. Originality/Value: This research contributes to the literature on nonprofit accounting by exploring the application of ISAK 35 in Islamic boarding schools and offering evidence-based recommendations for improving accounting practices in these institutions.
Co-Authors Abduh, Arridho Ade Jamarudin Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Ananda, Faisar Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Handoko, Dodi Okri Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hasibuan, Widiyani Hendra Harmain Hidayat Nasution, Mustafa Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isnaini Harahap Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad Lubis, Siti Nurhalizah M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Farhan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan mutiara mutiara Najma, Siti Nasution, Edi Marjan Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Novrianti, Chintia Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Bunga Dwi Fani Ritonga, Hanny Rahmadani Ritonga, Jukhairia Rokan, Mustafa Kamal Sadri, Muhammad Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Tambunan, Khairina Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi Zulhelmy