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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmiah Akuntansi dan Finansial Indonesia Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Journal of Economics, Entrepreneurship, Management Business and Accounting International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Economit Journal
Sugianto Sugianto
Universitas Islam Negeri Sumatera Utara, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
The Implementation of Investment Risk Management in Sharia Capital Market Sugianto Sugianto; Sibral Malasyi
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 4 No 1 (2024): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v4i1.1058

Abstract

The Sharia Capital Market has recently increased as an investment vehicle that complies with Islamic sharia principles. However, as with all investment forms, some risks must be managed carefully. This paper describes the context, urgency and process of investment risk management in the Sharia Capital Market. The Sharia Capital Market complies with sharia principles, including the prohibition of usury and haram business. The risks investors face include business, market, sharia, and liquidity risks. Risk management supports sharia compliance, protects investments and maintains portfolio sustainability. The risk management involves identifying, assessing, developing strategies, implementing, and monitoring risks. By understanding and implementing risk management well, investors can achieve their investment goals more successfully in the Sharia Capital Market. In the financial world, investors must pay attention to investment risks before deciding to avoid losses. The meaning of investment risk also needs to be studied and understood by investors so that investors do not feel cheated and believe in 'profits and losses' when choosing the type of business to invest in and then be able to learn from the business they are running. We will discuss the technical aspects of investment risk management below later. Apart from understanding investment risks, investment stages can also be known from the financial institution investors choose. For this reason, ask about the stages of investing before you disburse funds. One type of investment that is interesting for investors is peer-to-peer. Unlike traditional financing methods, Peer-to-peer (P2P) lending uses lending marketplace and scoring technology. This means that investment risk becomes measurable and suitable for investors. The funds that have been collected will be distributed to micro entrepreneurs and SMEs who need financing with investors who want to fund these businesses. Investors who have invested their funds using a peer-to-peer lending system will not need to worry about investment risks because later investors will get appropriate returns based on consideration of the investment risk profile.
Business Development Strategy through Blue Ocean Strategy in Increasing Product Competitiveness in Gayo Coffee Farming in Aceh: Sharia Business Perspective Samrin Samrin; Azhari Akmal Tarigan; Sugianto Sugianto
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

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

Abstract

Purpose: This study examines the role of Blue Ocean Strategy in enhancing product competitiveness in coffee agribusiness from a sharia business perspective. The study is motivated by the need to improve competitiveness and farmer welfare through value innovation, fair business practices, and stronger market positioning. Design/methodology/approach: This study applies a quantitative field research approach with an explanatory design. Data were analyzed using SEM-PLS with SmartPLS 3.0 to examine the relationships among price, distribution channels, product quality, Blue Ocean Strategy, and product competitiveness. Findings/Results: The results show that price and product quality have a significant effect on Blue Ocean Strategy, but do not directly affect product competitiveness. Distribution channels do not have a significant effect on either Blue Ocean Strategy or product competitiveness. Blue Ocean Strategy has a significant positive effect on product competitiveness and mediates the relationship between price and competitiveness as well as between product quality and competitiveness. Originality/Value: This study highlights Blue Ocean Strategy as an important mechanism for improving competitiveness in coffee agribusiness from a sharia business perspective. The findings imply that competitiveness can be strengthened through value innovation, quality improvement, direct selling, digital promotion, and the reduction of exploitative and inefficient business practices.
Analisis Pembiayaan Bermasalah pada Bank Syariah Muhammad Fauzi; Sugianto Sugianto
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.05.1.01

Abstract

Dunia Perbankan merupakan suatu kelembagaan yang memiliki fungsi serta peran dalam suatu upaya pembangunan bangsa. Ketika berbicara tentang bangku syariah, mereka pasti terkait dengan istilah-istilah seperti pembiayaan dan pinjaman. Studi kasus di KCS Bank Sumut Imam Bonjol bertujuan untuk mengetahui metode penyelesaian masalah kredit di bank syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif, yaitu mengkaji apa yang dialami subjek penelitian. Penelitian ini mengkaji KP Bank Sumut Syariah di wilayah Imam Bonjol dan menggunakan metode pengumpulan data seperti wawancara, observasi, dokumen dan studi pustaka. Penelitian ini menemukan bahwa penyelesaian pembiayaan bermasalah pada bank syariah (studi kasus KCS Bank Sumut Imam Bonjol) berjalan lancar dan mampu menyelesaikan pembiayaan bermasalah. Hal ini dapat kita lihat dalam bagaimana KCS Bank Sumut Imam Bonjol telah melakukan pembenahan kalender angsuran nasabah dengan memeriksa kemampuan pembayaran, keinginan pembayaran, prospek bisnis, dan perilaku positif mereka. Selain itu juga, Pihak KCS Bank Sumut Imam Bonjol melakukan lelang terhadap agunan yang pada dasarnya suda ada kesepakatan bersama antara nasabah dengan KCS Bank Sumut Imam Bonjol tersebut.
Maqashid Syariah-Based Analysis of Social Responsibility Implementation in Islamic Banking Khofifah Nurandini Siregar; Sugianto Sugianto; Yenni Samri Juliati Nasution
International Journal of Multidisciplinary Research of Higher Education Vol 9 No 3 (2026): July (Theme Education, Religion Studies, Social Sciences, STEM and Economic Devel
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v9i3.652

Abstract

This study analyzes the implementation of social responsibility programs in Islamic banking through the lens of maqashid sharia. Employing a qualitative case study design, data were collected via interviews, documentation, and literature review. The findings reveal that social responsibility initiatives are manifested through the management of social and charitable funds oriented toward community welfare and sharia values. Programs include educational support, religious activities, social assistance, disaster relief, and other community-based initiatives. From the maqashid sharia perspective, these practices reflect the principles of hifz al-din, hifz al-nafs, hifz al-aql, and hifz al-nasl. However, the principle of hifz al-mal remains underdeveloped due to the absence of productive and sustainable economic empowerment programs. Strengthening community economic empowerment and establishing robust monitoring and evaluation mechanisms are essential to optimize the maqashid sharia-based implementation of social responsibility in Islamic banking. This study contributes to the discourse on aligning Islamic banking practices with maqashid sharia by highlighting both achievements and areas requiring improvement, offering insights for policy development and institutional practice.
Co-Authors Azhari Akmal Tarigan Dharma, Budi Khofifah Nurandini Siregar Muhammad Fadli Harahap Muhammad Fauzi Riska Syahputri Nasution Samrin Samrin Sibral Malasyi Yenni Samri Juliati Nasution Zidan Ridwan Nur