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All Journal At-Tawassuth: Jurnal Ekonomi Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Jurnal Pendidikan dan Konseling AL-HIKMAH : Jurnal Theosofi dan Peradaban Islam Journal of Management and Business Innovations Journal of Enterprise and Development (JED) Jurnal Informatika Ekonomi Bisnis Islamijah: Journal of Islamic Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Investasi Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Kontigensi: Jurnal Ilmiah Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Studi Akuntansi, Keuangan, dan Manajemen NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Publikasi Ilmu Manajemen Jurnal Ekonomi Bisnis dan Manajemen Jurnal Sains Student Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Majapahit Journal of Islamic Finance dan Management ZONA: Jurnal Pengabdian Masyarakat LAN TABUR: JURNAL EKONOMI SYARIAH Amnesty: Jurnal Riset Perpajakan Jurnal Publikasi Manajemen Informatika
Budi Harianto
Universitas Islam Negeri Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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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

Abstract

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

Abstract

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.
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

Abstract

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.
Analisis Kesiapan, Tingkat Kesesuaian, Dan Hambatan Dalam Penyusunan Laporan Keuangan Pada Ramp TR-C Desa Teluk Rampah, Kecamatan Torgamba Berdasarkan SAK EMKM Jahara Siregar; Kusmilawaty Kusmilawaty; Budi Harianto
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2761

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan sumber daya manusia, tingkat kesesuaian, serta hambatan dalam penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Ramp TR-C Desa Teluk Rampah, Kecamatan Torgamba, serta melakukan rekonstruksi laporan keuangan sesuai standar akuntansi. Populasi dalam penelitian ini adalah seluruh data transaksi keuangan Ramp TR-C, sedangkan sampel penelitian berupa data transaksi harian dan laporan penerimaan Tandan Buah Segar (TBS) periode 08 Agustus 2026. Teknik pengambilan sampel menggunakan purposive sampling dengan memilih data transaksi yang relevan dan lengkap untuk kebutuhan analisis. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif studi kasus. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi, sedangkan teknik analisis data dilakukan melalui analisis kesiapan, analisis tingkat kesesuaian dengan SAK EMKM, identifikasi hambatan, dan rekonstruksi laporan keuangan. Hasil penelitian menunjukkan bahwa Ramp TR-C memiliki kesiapan administrasi yang cukup baik karena seluruh transaksi usaha telah dicatat secara konsisten menggunakan Microsoft Excel. Namun, tingkat pemahaman sumber daya manusia terhadap penyusunan laporan keuangan berbasis SAK EMKM masih rendah sehingga laporan keuangan yang disusun belum sesuai standar akuntansi. Entitas belum menyusun laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan secara formal serta belum melakukan pengakuan dan penyusutan aset tetap. Melalui rekonstruksi laporan keuangan berbasis SAK EMKM, penelitian ini menghasilkan informasi keuangan yang lebih sistematis, realistis, dan akuntabel. Penelitian ini menyimpulkan bahwa penerapan SAK EMKM dapat meningkatkan kualitas, transparansi, dan akuntabilitas laporan keuangan pada usaha perantara TBS kelapa sawit.
Determinants of MSME Tax Compliance: Tax Knowledge, Tax Rates, and Digitalization Fitri Ritonga; Rahmat Daim Harahap; Budi Harianto
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/dp4wes55

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge in Indonesia, particularly in urban centers such as Medan City where registered taxpayer numbers far exceed actual filing rates. This study aims to analyze the influence of tax knowledge, tax rates, and the use of digital technology‑based tax administration systems on MSME tax compliance. A quantitative explanatory design was employed, utilizing primary data collected through structured questionnaires distributed to 100 MSME taxpayers registered at KPP Pratama Medan Polonia, selected via purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 23, preceded by validity, reliability, and classical assumption tests. The results reveal that partially, tax knowledge (t = 5.911, p < 0.05), tax rates (t = 2.499, p < 0.05), and the digital tax administration system (t = 2.812, p < 0.05) each exert a positive and significant effect on tax compliance. Simultaneously, the three variables significantly influence compliance (F = 51.674, p < 0.05), explaining 61.8% of its variance (R² = 0.618). Among the predictors, tax knowledge demonstrates the strongest relative influence. These findings underscore the importance of enhancing tax education, maintaining equitable rate policies, and optimizing user‑centric digital tax platforms to foster sustainable compliance within the MSME sector. The study contributes to the theoretical discourse by integrating the Theory of Planned Behavior and the Technology Acceptance Model within the tax compliance domain.
Peningkatan Mutu Pendidikan Perbankan Syariah STAIN Meulaboh melalui Benchmarking Akademik ke UMSU dan UINSU Muliza Muliza; Yoni Hendrawan; Sumardi Efendi; Syaibatul Hamdi; Isra Hayati; Budi Harianto
ZONA: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2026): ZONA: Jurnal Pengabdian Masyarakat
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/zona.v3i1.492

Abstract

Peningkatan mutu pendidikan merupakan tantangan strategis bagi perguruan tinggi, khususnya pada Program Studi Perbankan Syariah yang dituntut adaptif terhadap perkembangan industri dan standar akademik nasional. Program Studi Perbankan Syariah STAIN Meulaboh perlu melakukan upaya sistematis untuk meningkatkan kualitas pembelajaran dan tata kelola akademik. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan mutu pendidikan Perbankan Syariah STAIN Meulaboh melalui benchmarking akademik ke Universitas Muhammadiyah Sumatera Utara (UMSU) dan Universitas Islam Negeri Sumatera Utara (UINSU). Metode yang digunakan adalah benchmarking akademik dengan pendekatan pembelajaran kelembagaan, yang dilaksanakan melalui diskusi akademik, observasi pengelolaan program studi, serta studi dokumen kurikulum dan sistem penjaminan mutu. Kegiatan dilaksanakan pada tanggal 19–20 November 2025 dengan melibatkan dosen Program Studi Perbankan Syariah STAIN Meulaboh dan mitra akademik dari UMSU dan UINSU. Hasil kegiatan menunjukkan adanya peningkatan pemahaman tim pengabdian terhadap praktik terbaik dalam pengelolaan kurikulum, metode pembelajaran, serta sistem penjaminan mutu pendidikan Perbankan Syariah. Selain itu, kegiatan ini menghasilkan rekomendasi strategis yang dapat diimplementasikan dalam pengembangan Program Studi Perbankan Syariah STAIN Meulaboh. Kegiatan benchmarking ini berkontribusi positif dalam memperkuat budaya mutu dan daya saing program studi secara berkelanjutan.
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

Abstract

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

Abstract

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.
Implikasi Filsafat Ilmu dalam Optimalisasi penanganan kredit macet melalui akad murabahah di PT BSI KCP Cemara asri Anisah Cyntia Dewi Pratama; Budi Harianto
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 2 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i2.3769

Abstract

This study examines the implications of the philosophy of science in optimizing the management of non-performing loans through murabahah contracts at PT BSI KCP Cemara Asri. It aims to analyze how the philosophy of science can deepen the understanding of non-performing loan phenomena, identify the causes from the philosophy of science perspective, and formulate effective management strategies. A qualitative method with a case study approach was employed, involving in-depth interviews and participatory observation. Findings suggest that a balanced qualitative and quantitative understanding and the strong application of Sharia principles can reduce the risk of non-performing loans. The practical and theoretical implications of this study are expected to contribute to the improvement of overall Islamic banking practices.
Product Excellence in Islamic Financing at Bank Pembiayaan ‎Rakyat Syariah (BPRS) Al-Washliyah Medan Sarah Sabila; Rahmi Syahriza; Budi Harianto
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.619

Abstract

The growth of Islamic banking in Indonesia has encouraged the emergence of various ‎financing products with competitive advantages compared to conventional banking. ‎One such example is the Bank Pembiayaan Rakyat Syariah (BPRS) Al-Washliyah Medan, ‎which offers a wide range of products based on Islamic contractual principles (akad ‎syariah). This research stems from the need to understand the distinctive advantages of ‎Islamic financing products offered by the bank and to assess the factors influencing ‎customers’ preferences for specific products. The study employs a qualitative method ‎with a field research approach. Primary data were obtained through interviews with ‎BPRS Al-Washliyah Medan employees, while secondary data were collected from ‎supporting documents and relevant literature. The aim of this study is to analyze the ‎strengths of Islamic financing products at BPRS Al-Washliyah Medan—particularly ‎those based on contracts such as murabahah, mudharabah, musyarakah, ijarah, qardh, ‎salam, and istisna—and to explore the factors shaping customer preferences for these ‎products. The findings reveal that murabahah is the most preferred product due to its ‎installment certainty and simple procedures, while other products such as mudharabah ‎and musyarakah are perceived as more complex. Flexibility, transparency, and spiritual ‎value grounded in Islamic principles have been proven to enhance customer trust. The ‎contribution of this research lies in providing insights for Islamic banking practitioners ‎in developing product strategies and serving as an academic reference to strengthen ‎the literature on customer preferences for Islamic financing products at the local level.‎
Co-Authors Adenan Adenan Ahmad Syakir Amelia Syahfitri Purba Anisah Cyntia Dewi Pratama Anri Akta Perdana Siregar Aqwa Naser Daulay Aqwa Naser Daulay Aqwa Naser Daulay Arifin Fauzi Lubis Arifinsyah, Arifinsyah Arini Lestari Bambang Lesmono Budi Februari Darwin Multa Nasution Dharma, Budi Elyana Syakira Feby Nurhalizah Siregar Fitrah Ilham Ramdhan Fitri Ritonga Gilang Saka Maulana Husni Mubarak Husni Mubarak Iin Suwita Imam El Islamy Indah Khuzaimah Isra Hayati Jahara Siregar Kusmilawaty Kusmilawaty Lathifah Ananda Putri Laylan Syafina M. Yusuf Malkan Yahya Abdillah Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Muhammad Yuda Hendrawan Muliza Muliza Mustapa Khamal Rokan Nirwana Arsyani Zebua Nurul Jannah Paisal Siregar Panca Syahputra Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Rini Andriansi Rizka Afriani Rudy Rifalgi Sabrina Sarda Nasution Sarah Sabila Sari Harahap, Siska Permata Siska Permata Sari Harahap Sumardi Efendi Syafril Syafril Syafril Syafril Syaibatul Hamdi Thasya Virdinia Vany Fadilah Bastian Waizul Qarni Wulan Dayu Yanisa Citra Trilaxmi Nasution Yoni Hendrawan Yuli Safitri Zainarti Zulkarnaen, Zulkarnaen