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Application Of Islamic Business Ethics Case Study Of Waroeng Steak And Shake A.H Nasution Medan Johor Suci Rahmida; Muhammad Ikhsan Harahap; Budi Harianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6818

This research aims to find out the concept of Islamic business ethics implemented at Waroeng Steak and Shake Branch A.H Nasution Medan. Waroeng Steak and Shake is one of the culinary businesses that underlies every business activity in accordance with the rules of the Al-Quran and Sunnah. This research uses a qualitative method with a phenomenological approach. The data collection methods are interviews, observation and documentation. The data analysis uses data collection, data reduction, data display and data verification. The results of the study can be known and felt by researchers of the existence of different religious nuances compared to the culinary business in general. Waroeng Steak has carried out tasks according to existing SOPs and has implemented Islamic business ethics well using the concepts of Shiddiq, tabligh, amanah and fathanah, namely guaranteeing good and halal ingredients and honesty in transactions, the delivery of da'wah through business, and honesty in financial reports. However, Waroeng Steak and Shake needs to have improved services and spiritual intelligence. So it is recommended to run well the SOP that has been set by the company including the Smile, Salam and Sapa program, in improving services in delivering orders and alternating congregational prayer activities to improve spiritual intelligence

FILSAFAT EKONOMI ISLAM : PENDEKATAN SISTEM EKONOMI ISLAM, NILAI-NILAI DASAR, DAN INSTRUMENTAL Siska Permata Sari Harahap; Darwin Multa Nasution; Thasya Virdinia; Budi Harianto
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.527

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.

Investigating factors affecting tabarru’ funds of Sharia life insurance in Indonesia Arini Lestari; Muhammad Lathief Ilhamy Nasution; Budi Harianto
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8275

Purpose — This research seeks to investigate the impact of claims, reinsurance, and operational expenses on the allocation of tabarru' funds within the context of Sharia-compliant life insurance in Indonesia.Method — This study employed a quantitative methodology, utilizing panel data regression analysis techniques. The dataset utilized in this investigation was acquired through a purposive sampling method, consisting of secondary data sources. The dataset employed by the researchers encompassed financial reports from Sharia-compliant life insurance companies spanning the period from 2018 to 2022. The sample for this scholarly endeavor comprised 14 Sharia life insurance firms duly registered with the Financial Services Authority (OJK).Result — The results of this investigation demonstrate that claims, Islamic reinsurance, and operational expenditures exert a noteworthy impact on the proportion of tabarru' funds.Contribution — The study delves into the factors impacting the proportion of tabarru’ funds in Sharia-compliant life insurance companies, which remains a relatively limited area of investigation, particularly across different countries.

FILSAFAT EKONOMI ISLAM : PENDEKATAN SISTEM EKONOMI ISLAM, NILAI-NILAI DASAR, DAN INSTRUMENTAL Siska Permata Sari Harahap; Darwin Multa Nasution; Thasya Virdinia; Budi Harianto
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.527

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.

Implementasi Etika Bisnis Islam Pedagang Muslim di Pasar Sentral Kota Medan Fitrah Ilham Ramdhan; Waizul Qarni; Budi Harianto
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2024): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3214

Purpose: This study aims to depict and analyze the ethical practices of traders dealing in worship equipment at Sentral Pasar, Medan Kota District, Medan City, North Sumatra, considering the principles of Islamic business ethics. Methodology/approach: The research methodology employed is qualitative, utilizing a field research approach. The subjects of the study comprise worship equipment traders at Sentral Pasar, Medan Kota District, Medan City, North Sumatra. Data sources encompass both primary and secondary data, collected through interviews, observations, and documentation. Results/findings: The findings reveal that traders are proficient in applying the three aspects of Islamic business axioms-balance, free will, and responsibility-despite encountering several obstacles along the way. Limitations: Some limitations that may be encountered include challenges in changing established business behavior, limited resources for training and education, and resistance to change on the part of traders who may be comfortable with existing practices. Contribution: Increasing understanding of the importance of Islamic business ethics in trading, so that they can direct their trading businesses in accordance with Islamic rules and sharia.

Pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Pajak Dan Modernisasi Sistem Terhadap Kepatuhan Wajib Pajak UMKM di Kota Kisaran Sabrina Sarda Nasution; Laylan Syafina; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15786

Peningkatan kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menjadi tantangan dalam sistem perpajakan Indonesia meskipun pemerintah terus melakukan reformasi administrasi dan digitalisasi layanan perpajakan. Berbagai penelitian sebelumnya juga menunjukkan hasil yang belum konsisten mengenai pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak, sehingga diperlukan pengujian empiris pada konteks daerah yang berbeda. Penelitian ini bertujuan menganalisis pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak UMKM di Kota Kisaran. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 80 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 31 setelah memenuhi uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sebaliknya, pengetahuan pajak dan modernisasi sistem tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak dengan kemampuan model menjelaskan variasi kepatuhan sebesar 33,7%. Temuan ini memperkuat penerapan Theory of Planned Behavior dengan menunjukkan bahwa kesadaran perilaku dan persepsi terhadap penegakan sanksi memiliki peran yang lebih dominan dibandingkan pengetahuan perpajakan maupun ketersediaan sistem digital dalam membentuk kepatuhan pajak pelaku UMKM. Penelitian ini memberikan implikasi praktis bagi otoritas perpajakan dalam merancang strategi edukasi dan peningkatan kepatuhan wajib pajak yang lebih efektif.

Analysis of Accounting Treatment for Biological Assets Based on Psak 241 and Its Implications for Sales Pricing Determination in Desa Mulya Farmers Group Yanisa Citra Trilaxmi Nasution; Rahmat Daim Harahap; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15920

Agricultural financial governance at the grass-roots level often suffers from systemic distortions. Previous studies remain heavily dominated by large corporate plantations or intensive horticultural industries, presenting a severe contextual gap. Consequently, existing research is insufficient as it fails to bridge standard accounting treatments with downstream economic metrics, leaving a distinct theoretical and empirical gap where biological asset accounting is treated in isolation from market pricing and a farmer's bargaining power. This descriptive qualitative study addresses these deficiencies at the Desa Mulya Farmer Group in Deli Serdang Regency, North Sumatra. Data were gathered through concurrent field observations and in-depth interviews with two core management key informants. Technical triangulation was employed by cross-comparing interview transcripts, physical transformation observations, and calculated production data within the interactive model of data reduction, display, and conclusion drawing. The findings revealed a massive compliance gap across all four pillars of PSAK 241 (recognition, measurement, presentation, and disclosure) due to an output-oriented mindset that fails to capitalize vegetative asset transformations. However, the mathematically reconstructed production cost established a precise internal Cost of Production (HPP/HPP) baseline of IDR 2,304/kg. Comparing this against the middlemen's dictated price of IDR 6,500/kg yielded a highly profitable margin and an efficient R/C ratio of 2.8. This study provides a vital theoretical contribution by establishing a strategic chain proving that biological capitalization is mathematically essential to eliminate smallholder financial bias. Practically, it equips communal administrators with a structured cost accounting mechanism. Ultimately, the policy implication underscores that PSAK 241 functions as a strategic management control tool to shift rural producers from vulnerable price-taking dependencies into data-driven price-evaluators against dominant middlemen networks.

PEMIKIRAN SEYYED HOSSEIN NASR TENTANG ETIKA LINGKUNGAN DAN EKONOMI HIJAU DALAM ISLAM Budi Harianto; Adenan Adenan; Paisal Siregar; Yuli Safitri
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. X | No. 2 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v10i2.26341

Penelitian ini menganalisis pemikiran Seyyed Hossein Nasr mengenai etika lingkungan dan relevansinya bagi pembangunan ekonomi hijau dalam perspektif Islam. Sebagai tokoh mazhab Perennial dan filsafat Islam kontemporer, Nasr menegaskan pentingnya mengembalikan kesakralan alam (sacred nature) melalui kosmologi tauhid, konsep manusia sebagai khalifah dan pemegang amanah, serta kritik terhadap saintisme dan reduksionisme modern yang memicu krisis ekologis. Studi ini menggunakan pendekatan kualitatif berbasis studi pustaka dan analisis hermeneutik-konseptual terhadap karya-karya Nasr dan literatur terkait ekoteologi Islam dan keuangan/ekonomi syariah berkelanjutan. Hasil kajian menunjukkan: (1) etika lingkungan Islam berbasis tauhid, mizan (keseimbangan), ‘adl (keadilan), dan larangan israf (ekses) menyediakan prinsip normatif untuk tata kelola sumber daya; (2) ekonomi hijau dalam Islam perlu ditopang oleh maqasid al-syari‘ah yang menegaskan kemaslahatan lintas generasi; (3) instrumen kelembagaan seperti zakat lingkungan, wakaf hijau, hisbah, dan sukuk hijau dapat mengoperasionalkan nilai etis ke dalam kebijakan; (4) agenda operasional meliputi standar ESG syariah, rantai pasok halal sirkular, dan pengukuran dampak. Artikel ini menawarkan kerangka sintesis “Sacred-Value Green Economy” untuk mengintegrasikan spiritualitas, etika, dan instrumen ekonomi hijau berbasis syariah.

Cash Waqf and Religious Moderation: A New Path To Strengthen Pancasila Values Among Indonesian Muslim Youth Muhammad Syukri Albani Nasution; Budi Harianto; Fauzi Arif Lubis; Wulan Dayu; Imam El Islamy; Bambang Lesmono; Malkan Yahya Abdillah; Rudy Rifalgi
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.251

Introduction: Cash waqf has developed as an important instrument in Islamic social finance that connects religious commitment with socioeconomic empowerment. However, previous studies have mainly focused on cash waqf as a philanthropic and financial mechanism, while its role in strengthening civic values and social cohesion among Muslim youth remains limited. This study aims to examine how cash waqf management contributes to religious moderation and strengthens Pancasila values among Indonesian Muslim youth. Methods: This research employs a qualitative approach using in-depth interviews involving 68 participants from North Sumatra, Jakarta, Yogyakarta, and South Sulawesi. Data were analyzed through thematic analysis to identify patterns related to cash waqf practices, religious moderation, and civic values. Results: The findings reveal that cash waqf functions not only as a charitable instrument but also as a form of faith-based civic engagement that transforms religious values into socioeconomic actions. Religious moderation plays an important role in ensuring inclusive, transparent, and socially responsible waqf management. Furthermore, this study introduces the Faith-Based Civic Economy model, explaining how cash waqf can strengthen civic identity and social solidarity among Muslim youth. Conclusion and suggestion: The study concludes that productive cash waqf provides a strategic pathway for integrating Islamic social finance with Pancasila values through justice, welfare, and collective responsibility. Therefore, waqf institutions and policymakers should strengthen youth-oriented waqf programs, improve professional governance, and develop innovative cash waqf management strategies to achieve sustainable social empowerment.

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