Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Sugianto Sugianto
Universitas Islam Negeri Sumatera Utara, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Pendapatan Pedagang dalam Perspektif Maqashid Syariah (Studi Kasus Pajak Gambir, Kec. Percut Sei Tuan) Zidan Ridwan Nur; Sugianto Sugianto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.469 KB) | DOI: 10.36418/syntax-literate.v7i9.9440

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Tingkat Pendaptan Para pedangan pajak Gambir dalam perspektif Maqashid Syariah di Kota Medan Kec. Percut Sei Tuan. Metode analisis yang digunakan pada penelitian ini adalah metode kualitatif dengan teknik pengambilan data berupa wawancara, diskusi dengan pelaku usaha dan dari beberapa sumber artikel-artikel lainnya. Dari penelitian yang telah dilaksanakan diperoleh hasil bahwa para Pedagang Pajak Gambir ini sadar betul akan kewajiban mereka dalam memenuhi kebutuhan daruriyat mereka yang apabila tidak terpenuhi maka akan mengancam keselamatan dunia dan akhirat. Hampir dari seluruh pedangan Pajak Gambir di Kec. Percut Sei Tuan kota Medan ini hanya berpenghasila dari usaha berdagang ini saja dan mereka mampu membagi penghasilan mereka untuk kebutuhan primer (sandang, pangan, papan) dan kebutuhan bersifat akhirat (zakat, infaq, dan sedekah). dengan cara menyisihkan atau menabung sebagian penghasilannya di setiap harinya. Pada intinya pendapatan ini mampu memenuhi kebutuhan dunia akhirat, dan menyeimbangkan kebahagiaan dunia (materi) dan akhirat.
Analisis Sistem Informasi Akuntansi Sebagai Alat Pengendalian Internal Pada Pengunaan Dana BOS SDIT An-Nisa Muhammad Fadli Harahap; Sugianto Sugianto
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7272

Abstract

This study aims to analyze the role of accounting information systems as an internal control tool in the management of School Operational Assistance (BOS) funds at SDIT An-Nisa. In this study, a qualitative approach was used to gain an in-depth understanding of how accounting information systems can support transparency and accountability in the use of BOS funds. Data was collected through interviews with related parties, direct observation, and documentation studies, then analyzed to identify the strengths and weaknesses of existing internal controls. The results showed that the accounting information system implemented helped in minimizing the risk of misuse of funds, although there were some aspects that needed to be improved to increase efficiency and accuracy. The findings are expected to serve as a reference for educational institutions in strengthening internal controls to optimize the use of BOS funds.
Perilaku Fear Of Missing Out (FOMO) Dalam Konsumsi Di Kalangan Mahasiswa FEBI UINSU Ditinjau Dalam Prespektif Maslahah Riska Syahputri Nasution; Sugianto Sugianto; Budi Dharma
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.v11i2.6819

Abstract

This study highlights the complexity of FOMO behavior in fashion consumption among students at the Faculty of Islamic Economics and Business, North Sumatra State Islamic University (FEBI UINSU), taking into account the maslahah perspective in Islam. Using a phenomenological research method with an exploratory qualitative approach, data was obtained through Systematic Literature Review (SLR), interviews and observations of 97 students. The research results show that dependence on social media has influenced the way students spend their time and make their consumption decisions. FOMO is a major driver of online activity, with celebrities, influencers and personal role models having a huge influence in shaping their fashion preferences. Students often feel anxious if they are not involved in current trends on social media. However, there is awareness of the negative impact of consumer behavior triggered by FOMO, which encourages some students to prioritize needs over wants in their consumption. This research highlights the importance of awareness of the influence of social media and developing self-control in dealing with consumer behavior. As students study the principles of Islamic economics, they are expected to apply these principles in their daily lives to manage fashion consumption wisely and responsibly.
Co-Authors Dharma, Budi Muhammad Fadli Harahap Riska Syahputri Nasution Zidan Ridwan Nur