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All Journal Jurnal Energi Dan Manufaktur Komunikasi Fisika Indonesia Jurnal Didaktik Matematika BISNIS: Jurnal Bisnis dan Manajemen Islam Prosiding Semnastek Jurnal Edukasi dan Sains Biologi Studia Economica: Jurnal Ekonomi Islam Al-Mustashfa MAHKAMAH: Jurnal Kajian Hukum Islam Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN ROKANIA JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer IKRA-ITH ABDIMAS JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Ilmiah Ecobuss Manutech : Jurnal Teknologi Manufaktur Jurnal Edueco Gema Wiralodra Abdimas Universal SABDAMAS Jurnal Yustisiabel Sinusoida: Jurnal Penelitian dan Pengkajian Elektro JIM (Jurnal Ilmu Manajemen) Jurnal Inovasi Pendidikan dan Sains Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prosiding Seminar Nasional Pendidikan Fisika FITK UNSIQ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JESBIO : Jurnal Edukasi dan Sains Biologi Proceeding International Seminar of Islamic Studies Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Aptekmas : Jurnal Pengabdian Kepada Masyarakat INDONESIAN JOURNAL OF BASIC EDUCATION JKKI : Jurnal Kedokteran dan Kesehatan Indonesia Jurnal Ilmiah NOSI Jurnal Pengabdian Masyarakat Indonesia (JPMI) SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Aceh International Journal of Science and Technology Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Madani : Jurnal Pengabdian Kepada Masyarakat Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Ilmiah Mahasiswa Pertanian International Journal of Management Research and Economics Jurnal Akuntan Publik Jurnal Pengabdian Masyarakat Indonesia Sejahtera Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Prosiding Seminar Nasional Inovasi Teknologi Terapan Jurnal Ilmiah NOSI Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Master Manajemen Jurnal Teknologi Industri Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Intelek Insan Cendikia Jurnal Ekonomi Bisnis dan Kewirausahaan aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Islamic Educational Research Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Proceeding of the International Conference on Law and Human Rights JIMEK
Sugianto Sugianto
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Analisis Dampak Jual Beli Online Dengan Sistem Cash On Delivery (COD) Terhadap Costumer Dan Kurir Dalam Kajian Ekonomi Islam di Kelurahan Sidorame Ali Akbar Harahap; Sugianto Sugianto; Nurul Jannah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i2.1409

Abstract

This study aims to identify and analyze the implementation of cash on delivery in buying and selling online at the Shopee market place. To find out and analyze the impact of buying and selling online with the cash on delivery (COD) system on customers and couriers in the perspective of Islamic Economics. The research design used was qualitative descriptive research. Data collection techniques in this study used interviews and documentation techniques. Data analysis techniques in this study used data reduction, data presentation and conclusion. The results of the study show that the mechanism or method of buying and selling online with the Cash On Delivery system that is carried out by cash on delivery at the Shopee Community of Sidorame Village is to create a Shopee account first, then promote goods from suppliers or online shops that have been selected from the Shopee application by uploading photos. - interesting photos to social media, when there is an order then start searching/selecting and buying goods on the Shopee application, after finishing selecting then fill in the complete buyer's address, then select the payment method to be used, then check the words "send as cash on delivery. An Islamic economic study of buying and selling online with the Cash On Delivery system carried out by cash on delivery at the Shopee Community of the Sidorame Village shows that this buying and selling is not in line with the concept of bai' assalam, especially parallel greetings & basic principles/values ​​of business ethics in the Islamic economy where there are elements the lack of clarity regarding the goods sold by Shopee cash on delivery, because cash on delivery does not own, know or see the original form of the goods in real terms. Then there is no element of honesty (openness) by the cash on delivery party to the buyer regarding the system used.
Analisis Perhitungan Biaya Produksi Menggunakan Metode Activity Base Costing System (ABC System) Menetapkan Harga Jual Karung Plastik Pada PT Citra Prima Lestari Binjai Nurhabibah Rahmadani Siregar; Sugianto Sugianto; Nur Fadhilah Ahmad Hasibuan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2314

Abstract

The aim of this research is to analyze the cost of production of PT. Citra Prima Lestari and compare it with the calculation of the cost of production using the Activity Base Costing method, so that it can be a recommendation for companies to calculate the cost of production correctly in determining the selling price of plastic sacks. Research on the cost of production was carried out using a comparative descriptive research method. Data collection techniques in this research include interviews and documentation, as well as primary data and secondary data. The results of the investigation show that the application of production costs using the company's method so far is not appropriate, because the company applies the same production costs for all types of molds compared to applying production costs.
Pelatihan Pembuatan Kaligrafi Sistem Totol Spons di Pesantren Modern Nuur Ar-Radhiyyah Zaifatur Ridha; Sugianto Sugianto; Mawar Mawar
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 3 No. 3 (2024): September: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v3i3.1672

Abstract

Calligraphy plays a very important role in the development of Islamic civilization. In the current era of globalization, young people are exposed to a variety of knowledge, cultures, perspectives, and ethics that influence changes within them. This training was conducted with the aim of introducing the art of calligraphy to the students (santri), which they can develop as part of their future careers. The training activities were carried out by members of the field experience practice team, who are students of the Islamic College (Sekolah Tinggi Agama Islam) Jam'iyah Mahmudiyah Tanjung Pura. The activity included planning, implementation, and evaluation. The methods used in this training were lectures, demonstrations, and hands-on practice. The results of this community service activity showed that: (1) The planning stage included initial observation, needs analysis, participant recruitment, and scheduling; (2) The training consisted of a one-time session using lectures, demonstrations, and writing practice; and (3) Evaluation was conducted during the training process, at the end of each session, and at the conclusion of the overall training. The dotted sponge calligraphy training left a unique impression and challenge for the students, fostering enthusiasm. It also brought about positive outcomes, such as helping students to develop calmness and concentration.
Mewujudkan Budaya Literasi Melalui Peningkatan Minat Baca Pada Usia Dini Sugianto Sugianto
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 1 (2023): Februari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i1.1121

Abstract

Minat baca perlu diwujudkan sejak usia dini karena pada usia dini merupakan periode emas dalam perkembangan otak manusia. minat membaca yang sudah tertanam sejak usia dini akan menjadikan aktivitas membaca menjadi aktivitas yang menyenangkan. Membangun minat baca anak bisa dimulai dari lingkungan keluarga, seperti kebiasaan orang tua untuk membacakan buku kepada anaknya. Program sekolah yang menumbuhkan minat baca juga harus dibuat. Tujuan penelitan ini adalah untuk mengetahui upaya-upaya yang dilakukan oleh PAUD Jambal dalam upaya menumbuhkan budaya literasi. Jenis penelitian yang digunakan dalam peneltian ini adalah penelitian kualitatif dengan teknik pengumpulan data observasi, wawancara dan dokumentasi sedangkan metode yang dilakukan adalah studi literatur dengan cara melakukan pencarian berbagai sumber tertulis, baik berupa buku, artikel, dan jurnal yang relevan. Penelitian menyimpulkan bahwa pendampingan yang efektif dengan metode pendekatan yang menyenangkan bagi anak didik dan pengadaan perpustakaan mini di lingkungan belajar telah terbukti meningkatkan minat baca anak didik membentuk budaya literasi yang kuat bagi anak didik PAUD Jambal.
Training in Data Processing using Smart PLS Software Eliyanti Agus Mokodompit; Kadeni Kadeni; Maria Lusiana Yulianti; Sugianto Sugianto; Leny Yuliyani
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2100

Abstract

officers' limitations in their analysis of data at the population and civil registry service in Bandung. The majority of these issues are brought on by the apparatus's lack of knowledge and skill as well as the sparse availability of computers. The sub-district office does not have adequate data storage, and data management and display are not supported by technology. Implementation strategy using coaching and training. The instruction offered takes the form of fundamental knowledge on how to show district population data using Smart PLS. Its operations include instruction and support for using the Smart PLS application in the Cipadung Village to present and process data. To determine how well the trainees understood how to use the Smart PLS program, interviews and questionnaires were administered as part of the service. The customer assistance team provides clear and comprehensive explanations of the data display. The use of this Smart PLS software aids Kelurahan staff in comprehending and processing data. It is beneficial to sub-district authorities in their work with the taught apps.
Analisis Kesejahteraan Petani Tambak Udang Vaname Desa Sialang Buah Kecamatan Teluk Mengkudu Kabupaten Serdang Berdagai dalam Perspektif Ekonomi Islam Risfa Dwi Andini; Sugianto Sugianto; Khairina Tambunan
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2271

Abstract

Welfare can be measured and understood through various economic and social indicators. General well-being refers to the condition in which a society generally feels happy, healthy, and has its basic needs met, such as food, shelter, education, and decent work. One welfare that has attracted attention is the welfare of coastal areas where the majority of coastal residents work as fishermen. There are several residents who are trying out the shrimp farming business. The type of shrimp they take is vanamei shrimp. Therefore, the aim of this research is to determine the welfare status of shrimp farmers who follow the guidelines of the Islamic economic system. A qualitative approach was used in this research. To carry out a research approach, observations and interviews were carried out. Based on the results of observations, the expenditure of shrimp pond farmers varies from the profits earned by pond farmers, which is very sufficient to meet all needs, both in terms of education, health and adequate consumption. The monthly profit they get from white shrimp pond farmers is IDR 11,631,666, compared to the Serdang Berdagai Regency Minimum Wage (UMK) of IDR 3,111,250 and the average expenditure of shrimp pond farmers is IDR 9,000,000/month. With this profit, all the needs of pond farmers are fulfilled and well met, so that shrimp pond farmers are at a very good level of welfare.
Analisis Pelaksanaan Pembiayaan Musyarakah Pada Bank Syariah ( Studi di Bank Syariah Indonesia KC. Kutacane ) Sugianto Sugianto; Sriwahyuni Sriwahyuni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.320

Abstract

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.
Faktor – Faktor yang Mempengaruhi Perilaku Konsumtif Generasi Z pada Penggunaan Jasa Layanan Antar Makanan : Studi Kasus Kecamatan Percut Sei Tuan Silvia Anjani Nasution; Sugianto Sugianto; Reni Ria Armayani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i5.862

Abstract

This study aims to determine the factors that influence the consumer behavior of generation z towards the use of food delivery services in Percut Sei Tuan District. The methodology used in this study is the quantitative method. The independent variables in this study are perceptions of convenience, perceptions of usefulness, and religiosity. While the dependent variable is consumer behavior. The sampling technique in this study was the purposive sampling technique, which took respondents who were generation z aged between 15-24 as many as 100 respondents. The influence of perceptions of convenience, perceptions of usefulness, and religiosity contributed 58% to consumer behavior, the remaining 42% was explained by other variables outside this study. The results of the t-test concluded that the variables of perceptions of convenience and usefulness had a positive and significant effect on the consumer behavior of generation z in the use of food delivery services, while the variable of religiosity did not have a significant effect on the consumer behavior of generation z in the use of food delivery services in Percut Sei Tuan District. Based on the ANOVA test, the f-count obtained was 46.488, which is greater than the f-table, which is (2.699), it is concluded that the perception of convenience, perception of usefulness, and religiosity have a simultaneous effect on the consumer behavior of generation z towards the use of food delivery services in Percut Sei Tuan District.
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) dalam Penyusunan Laporan Keuangan pada Toko Sinar Berkah Kabupaten Deli Serdang Angga Laksana; Sugianto Sugianto; Rahmat Daim Harahap
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2378

Abstract

This research aims to analyze the suitability of financial reports based on the application of accounting based on SAK EMKM at the UKM Toko Sinar Berkah Deli Serdang Regency located on Jl. No. 1 defense 5, Hamlet 6, Laut Dendang Village, Deli Serdang Regency, North Sumatra. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from Toko Sinar Berkah, Deli Serdang Regency. The data collection technique in this research uses interview techniques and the analysis techniques used are data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the owner of Sinar Berkah Shop does not understand SAK-EMKM. Toko Sinar Berkah Deli Serdang Regency has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by Toko Sinar Berkah, Deli Serdang Regency is only in the form of a profit and loss report, while the financial position report and notes to the financial report have not been implemented. The Profit and Loss Report is also not in accordance with SAK-EMKM.
Transformasi Ekonomi: Membangun Kesejahteraan Masyarakat Melalui Pendekatan Ekonomi Hijau Sugianto Sugianto; Mubarok El Alimi; Aprielle Ego Pasha
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.579

Abstract

This research aims to investigate the potential and strategies for accelerating economic transformation towards social welfare through a green economy approach. The green economy approach has been recognized as an effective way to integrate economic, environmental and social sustainability in economic development. Through descriptive analysis, this research identifies opportunities, challenges and policies needed to encourage sustainable and inclusive economic growth. The findings from this research will provide valuable insights for policy makers, practitioners and academics in designing and implementing policies that support sustainable economic transformation by considering opportunities and challenges in generating community prosperity with sustainable economic growth.
Co-Authors ABDUL MUIS Abdul Multi Abdul Mu’is Abdul Rosid Siregar Ade Faizin Aditya Batlajery Ahmad Fauzi Sitorus Aida Ulviani Nst Ali Akbar Harahap Amin Al Jawi Andik Lukito Suryaman Angga Laksana Anggi Adistika Harahap Annio Indah Lestari Annisa Syabina Anugrah Setiawan Anwar Syarif Harahap Any Fitriani Aprielle Ego Pasha Aqwa Naser Daulay Ariesti Sopia Asdtuti Astuti Asri Dewi Mustikasari Bekti Yulianti Budhi Martana Casmudi Casmudi chairil akmal Darmin Islamiah Darusman . Darwin Darwin Darwin Dear Dear deden deden Defra Afriana Aryan Devo Ferin Alfarizi Dian Armanto Dinda Tasha Maulida Djufri Djufri Edy Supriyadi Eggi Maulana Yusuf Eka Setyawati Eliyanti Agus Mokodompit Erlina Erlina Erwansyah Erwansyah Esdras Ardi Pramudita Fahmi Fauzi Fakrurradhi Fakrurradhi Firdha Aigha Suwito firman Fretty Siska Rahayu M Ginie Aulia Rawani Hadi Nasbey Hadianti Deliana Hafizh Mubarok Harahap, Muhammad Ikhsan Hayu Angga H Hendra Yulianto Hermansyah Alam Herwandi Herwandi Husni Pasarela Ibrahim Mallam Fali Ichsan Setiawan Ida Ayu Putu Sri Widnyani Idiar Idiar Idiar Idiar Ihsan Trianto Ika Fibriarista Ikke Nurhasanah Imam Mukhtar Syarifudin Indinastin Indinastin Iqbar Iqbar Iriandi Ilyas Isma Yulia Sofiani Isna Laila Jannah, Nurul Jayanta Jayanta Jhon Pandapotan Situmorang Joni Hendra K Juliana Nasution Kadeni Kadeni, Kadeni Kismiadi Kismiadi Kurnial Ilahi Layyinatus Shifah Leliya Leliya Leny Yuliyani Linda Wulan Sari Maksi Ginting Manfarizah Manfarizah Mara Bangun Harahap Maria Lusiana Yulianti Marliyah Martono Martono Martono Martono Martono Maulana Maulana Mawaddah Irham Mawar Mawar May Husnul Khotimah Mhd. Rizky Al Akbar Miftahus Surur Moedjiono Moedjiono Mubarok El Alimi muchlis mas'ud Muhamad Ory Adrianto Muhammad Ansar Muhammad Irham Muhammad Kharazi Muhammad Muzhaffar Yahyayasir Muhammad Subhan Muhammad Syahbudi Mulia Anggi Wulandari Munir Munir Mustating Dg Maroa Nadya Namora Hutabarat Nafilatun Khoirun Nisa Nani Ariani Nani Nuraeni Nasrun Hipan NASRUN LUBIS Nizar Rosyidi AS Novera Shafira Lubis Nur Fadhilah Ahmad Hasibuan Nur Fithri Amrunnisa Nurdin, Jurana Nurhabibah Rahmadani Siregar Nurhayati Tariani Olivia Rahayu Opi Chanty Mahendra Purba Andy Wijaya R. Fakhrurrazi R.M. Sheridan Abdalla Rachmadania Akbarita Radi Suradi K Rahmat Daim Harahap Reni Ria Armayani Retnowaty Ridwan Ridwan Risfa Dwi Andini Rizaldy Taslim Pinzon Rizky Maulana Rony, Zahara Tussoleha Rudy Haryanto Ryan Angga Pratama Saferius Ndruru Sandi Saparuddin Saparuddin Saparuddin Siregar SARWOTO SARWOTO Sergio Felix Asalim Setyabudhi Setyabudhi Silvia Anjani Nasution Siti Aisyah Siti Mardiana soma wardi Somawardi Somawardi Sri Anggraeni Sri Wahyuni Sri Wulandari Bugis Sriwahyuni Sriwahyuni Suganda Suganda Sugiyarto Sugiyarto Sukiman Sukiman Supuan Sultan Al Alif Susi Darmawaningsih Suyanti Suyanti Syamsul Arifin Tambunan, Khairina Tari Fhon Na Arifin Tarmudi Tarmudi Tengku Emrinaldi Titin Ayu Lestari Tri Auri Yanti Tri Harto Katamso Tria Mariz Arief Tutik Yuliani Ulfah Juniarti Siregar Ullya Vidriza Wahyudi Wahyudi Wawan Setiawan Wawan Setiawan Winda Anriani Siregar Wiwit Wiji Lestari Yandi Yandi Yasir Yasir Yayuk Yuliati Yenni Samri Juliati Nst Yoko Tristiarto Yudi Novianto Yul Tito Permadhy Zaifatur Ridha