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All Journal Jurnal Manajemen Terapan dan Keuangan Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinar: Jurnal Ekonomi dan Keuangan Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Pemberdayaan Masyarakat Madani (JPMM) JURNAL MANAJEMEN MOTIVASI SENTRALISASI Owner : Riset dan Jurnal Akuntansi MALIA NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Jurnal Samudra Ekonomi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Jurnal Ilmiah METADATA Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) AL-FALAH : Journal of Islamic Economics Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Al-Mashrof: Islamic Banking and Finance Journal La Sociale Jurnal Investasi Islam Journal La Lifesci JURNAL MANAJEMEN AKUNTANSI (JUMSI) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Al-Muamalat : Jurnal Ekonomi Syariah SMBJ: Strategic Management Business Journal Islamiconomic: Jurnal Ekonomi Islam Governors Journal of Islamic Economics Lariba Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties GEMAH RIPAH: Jurnal Bisnis IIJSE Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management RUBINSTEIN As-Syirkah: Islamic Economic & Financial Journal Jurnal Simki Economic
muhammad Syahbudi, muhammad
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HALAL CULINARY INDUSTRY 2026 TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) IN SUPPORTING THE PERSPECTIVE OF THE HALAL INDUSTRY MAQASHID SYARI'AH Syahbudi, Muhammad; Irham, Mawaddah; Indra, Ahmad Perdana
Strategic Management Business Journal Vol. 5 No. 01 (2025): June, 2025
Publisher : Universitas Pembinaan Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v5i01.113

Abstract

Research background: The growth of the halal culinary industry continues to grow both domestically and globally. The halal industry, which includes goods and services, has its own attraction for many players and is in line with the Government's target by 2026 by increasing the halal culinary industry in Indonesia by going through several changes starting from the Halal Certification Obligations. Halal consumption patterns are not only a concern for Muslims but also many parties, so that the halal culinary industry can play a role in the economy. Purpose of the article: The purpose of this research is to identify the development of the halal culinary industry and describe the role of the halal industry in supporting the SDGs agenda towards the 2026 halal industry. Methods: The method used in this study is qualitative, with a literature study research approach, from several sources that are considered relevant to the research theme. The data source used is secondary data. The data collection technique is literature, and the data analysis technique used is qualitative descriptive. The role of the halal industry in realizing the SDGs is; Reducing poverty, reducing hunger, healthy living and well-being, decent work and economic growth, innovation industries and infrastructure. Responsible consumption and production. And partnerships to achieve goals.
DEVELOPMENT OF CANVAS MODEL BUSINESS-BASED COOPERATIVES: IDEAS IN THE DEVELOPMENT OF INDEPENDENT HOUSES OF WORSHIP IN MEDAN CITY Barus, Elida Elfi; Nasution, Venny Fraya Hartini; Ichsan, Reza Nurul; Syahbudi, Muhammad; Barus, Irwan Irawadi
Strategic Management Business Journal Vol. 5 No. 01 (2025): June, 2025
Publisher : Universitas Pembinaan Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v5i01.114

Abstract

Research background: The Medan City Government has programmed to establish a house-of-worship-based cooperative, namely a mosque with the "Independent Mosque" program, so it needs to receive support from other parties who have an impact. Through Sharia cooperation described by the Cooperatives and SMEs Office as a financial institution that can help small business owners, especially those operating on a small and medium scale, in transactional problems. This is very important to do so that mosque cooperatives can develop and provide benefits for the underprivileged people in the area. Purpose of the article: This study aims 1) To find out and evaluate the effectiveness of mosques in Medan City in terms of community economic empowerment through the establishment of mosque cooperatives. and 2) To find out and analyze  the Sharia Cooperative Business Plan in realizing an Independent Mosque. Methods: The method used in this study is qualitative, with a literature study research approach, from several sources that are considered relevant to the research theme. The data source used is secondary data. The data collection technique is literature, and the data analysis technique used is qualitative descriptive. The majority of customers are MSMEs, resellers, distributors. Value Prepositions include family principles and shuttle services. Revenue Streams come from financing products, payment services, and property. Cost Structures consist of variable and fixed costs.
Digital-Based Business Development Strategy with a Pentahelix Approach (Case Study of Bolen Bunda Ibra Rantau Prapat) Harahap, Indah Uzrisa; Syahbudi, Muhammad; Aslami, Nuri
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2754

Abstract

The purpose of this study was to determine the digital-based business development strategy with a pentahelix approach at Bolen Bunda Ibra in Rantau Prapat. The background of the problem raised is the challenges faced by micro, small and medium enterprises (MSMEs) in utilizing digital technology to increase competitiveness in the industrial era 4.0. The novelty of this research lies in the application of the pentahelix model which involves collaboration between government, academics, businesses, communities, and the media in developing effective digital strategies. This research uses the SOAR (Strengths, Opportunities, Aspirations, Results) analysis method which is a development of SWOT analysis and QSPM (Quantitative, Strategic, Planning, Matrix) matrix. It is suggested that the importance of collaboration between stakeholders in encouraging the digital transformation of MSMEs, as well as the need for policy support and training to improve the digital literacy of bolen bunda ibra rantauprapat business actors.
Analisis Tanggung Jawab Perbankan Syariah Dalam Meningkatkan UMKM Di Kota Medan Putri, Eka Khayana; Rokan, Mustapa Khamal; Syahbudi, Muhammad
Al-Mashrof: Islamic Banking and Finance Vol. 4 No. 1 (2023): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v4i1.16058

Abstract

This study aims to identify and examine the responsibilities, as well as the difficulties encountered and the efforts made by PT Bank Syariah Indonesia, Tbk KC Medan S.Parman to increase MSMEs in Medan City. Qualitative research methods are used in this study. Both primary and secondary data sources. The results of the study show that PT Bank Syariah Indonesia, Tbk KC Medan S.Parman is very responsible and contributes actively to the National Economic Recovery (PEN). Has provided financing of up to IDR 36 billion to more than 180 customers in Medan City for various MSME sectors from 2021 to 2022. Access to capital and financing. The obstacles encountered are the lack of innovation, and the lack of business licenses. Efforts are being made to develop MSME centers in Aceh, Yogyakarta and Surabaya, Indonesia, offering the KUR Cluster Program and a number of KUR products, including KUR BSI, KUR BSI Small, KUR BSI Micro, and KUR BSI Super Micro, to help MSMEs get access to capital and financing. In order to advance MSMEs in Indonesia.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kesejahteraan Masyarakat Dalam Perspektif Ekonomi Islam Rizki Nasution, Nadiah; Nurlaila, Nurlaila; Syahbudi, Muhammad
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.25233

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) PT. Sorik Marapi Geothermal Power terhadap kesejahteraan masyarakat Kecamatan Puncak Sorik Marapi dalam perspektif ekonomi Islam.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 98 responden yang ditentukan melalui rumus Slovin dari populasi sebesar 6.108 jiwa dan pengambilan sampel menggunakan teknik convenience sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linier sederhana melalui IBM SPSS Statistics 23.Originalitas/Novelty: Keunikan penelitian ini terletak pada integrasi antara pengukuran kuantitatif CSR dengan konsep kesejahteraan dalam ekonomi Islam, khususnya pada konteks perusahaan energi panas bumi di wilayah pedesaan.Hasil Penelitian: Hasil penelitian menunjukkan bahwa CSR PT. Sorik Marapi Geothermal Power berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat. Hal ini dibuktikan dengan nilai thitung sebesar 8,777 ttabel 1,984 dan nilai signifikansi sebesar 0,000 0,05. Nilai koefisien determinasi (R²) sebesar 0,445 menunjukkan bahwa CSR menjelaskan 44,5% variasi kesejahteraan masyarakat, sementara 55,5% sisanya dipengaruhi oleh faktor lain.Implikasi: Penelitian ini mendorong perusahaan dan pemerintah daerah untuk merancang program CSR yang berlandaskan nilai-nilai Islam dalam rangka meningkatkan kesejahteraan masyarakat secara berkelanjutan. Research Objectives: This study aims to examine the influence of Corporate Social Responsibility (CSR) implemented by PT. Sorik Marapi Geothermal Power on the welfare of the community in Puncak Sorik Marapi District from the perspective of Islamic economics.Research Method: This research employs a quantitative approach, involving a sample of 98 respondents determined using the Slovin formula from a population of 6,108 individuals. The sampling technique used is convenience sampling. Data were collected using a Likert-scale questionnaire and analyzed through simple linear regression with IBM SPSS Statistics 23.Originality/Novelty: The uniqueness of this study lies in the integration of quantitative CSR measurement with the concept of welfare based on Islamic economics, particularly within the context of a geothermal energy company operating in a rural area.Research Results: The results reveal that CSR by PT. Sorik Marapi Geothermal Power has a positive and significant effect on community welfare. This is evidenced by the t-value of 8.777, which is greater than the t-table value of 1.984, and a significance value of 0.000, which is less than 0.05. The coefficient of determination (R²) is 0.445, indicating that CSR explains 44.5% of the variation in community welfare, while the remaining 55.5% is influenced by other factors.Implications: This study encourages both companies and local governments to design CSR programs based on Islamic values in order to sustainably enhance community welfare.
Analisis Kinerja BAZNAS Kota Medan Menggunakan Maqashid Syariah Index (MSI) dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Berbasis Digital Hairani, Hairani; Syahbudi, Muhammad; Nurbaiti, Nurbaiti
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.178

Abstract

Penelitian ini bertujuan untuk menilai kinerja pengelolaan zakat di BAZNAS Kota Medan berdasarkan Indeks Maqashid Syariah (MSI) selama periode 2020 hingga 2023. BAZNAS Kota Medan merupakan lembaga pemerintah non-struktural yang bertugas mengelola Zakat, Infak, Sedekah, dan Dana Sosial Keagamaan Lainnya (ZIS-DSKL) secara profesional, terukur, dan berbasis digital. Dalam konteks pengelolaan zakat, penerapan Maqashid Syariah menjadi penting untuk memastikan bahwa pengelolaan dana tidak hanya sah secara syar’i, tetapi juga membawa maslahat yang nyata bagi masyarakat. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, melalui modifikasi indikator MSI yang disesuaikan dengan konteks lembaga pengelola zakat, menggunakan data sekunder dari laporan keuangan BAZNAS Kota Medan tahun 2020 sampai 2023. Hasil penelitian menunjukkan peningkatan skor MSI dari 0,631 pada tahun 2020 menjadi 1,013 pada tahun 2023, yang mencerminkan perbaikan dalam kelembagaan dan kesesuaian pengelolaan zakat dengan prinsip-prinsip Maqashid syariah. Meskipun demikian, masih terdapat tantangan dalam aspek penelitian, Iqamatu Al-Adl, dan investasi jangka panjang. Penelitian ini menegaskan pentingnya penguatan sistem transparansi digital dan inovasi teknologi untuk meningkatkan efektivitas dan keberlanjutan pengelolaan zakat di masa depan.
The Influence of E-Money, Debit Cards, and Paylater on the Financial Decisions of FEBI Students at UIN North Sumatra in the Industrial Revolution 4.0 Era Siregar, Isafitri; Atika; Syahbudi, Muhammad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2879

Abstract

This research explores the impact of perceived usefulness (PU), perceived ease of use (PEOU), attitude toward using (ATU), and behavioral intention to use (BI) on the decisions made by FEBI UINSU students in utilizing e-money, debit cards, and paylater services. The study population consisted of all active FEBI students enrolled at the State Islamic University of North Sumatra, totaling 4,523 individuals. A sample of 44 students was selected for the study. Employing a quantitative approach, data were collected using a Likert scale, and analyzed through the IBM SPSS Statistics 25 software. The findings revealed that each independent variable, both individually and collectively, had a significant influence on student decision-making. These results suggest that students’ perceptions of usefulness, ease of use, attitudes, and intentions toward financial technology are key factors in shaping their transaction decisions in the context of the Industrial Revolution 4.0.
Factors That Influence Msme Decisions In Medan In Choosing Financing Sources For Business Capital Rohima, Rohima; Bi Rahmani, Nur Ahmadi; Syahbudi, Muhammad
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

The objective of this research is to examine the determinants that affect decision-making processes among MSMEs in choosing a source of financing, both from formal institutions such as banks and non-formal institutions such as cooperatives and individual loans. The result is based on the research conducted, MSMEs’ decisions in selecting sources of business capital financing are more influenced by factors such as ease of access, speed of disbursement, and low administrative requirements than by rational considerations regarding profit margins. Although non-bank financial institutions such as cooperatives, fintech lending, and community loans offer higher profit margins, MSMEs still tend to choose them due to the simpler and less bureaucratic application process. This indicates that MSMEs’ decisions are pragmatic, prioritizing immediate benefits in business operations over long-term cost efficiency. This finding aligns with decision theory and pecking order theory, where business actors choose the most accessible financing option first, even though it carries greater risk.
The Role of food downstreaming in community welfare: Strawberry pancake in Berastagi from a Mashlahah perspective Simarmata, Eprimanta; Atika, Atika; Syahbudi, Muhammad
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i2.1695

Abstract

This research examines food downstreaming in Tanah Karo, with a focus on the production and development of strawberry pancakes in Berastagi, Indonesia, through a mashlahah (benefit) review. This study employs a qualitative approach, gathering primary data through observations and interviews with strawberry pancake businesses, as well as secondary data from a literature review. This study identifies the forms, challenges, and opportunities of food downstreaming in Tanah Karo, highlighting the potential of local commodities such as strawberries to increase economic value and community welfare. A mashlahah perspective was employed to assess the economic, social, and environmental benefits of strawberry pancake production, including job creation, income generation, waste reduction, and support for sustainable agriculture. The study concludes that food downstreaming, exemplified by the strawberry pancake industry, plays a strategic role in increasing the value of agricultural products and driving regional economic growth in Tanah Karo, and emphasizes the need for government support to overcome existing barriers and maximize its potential benefits. Public interest statements This research highlights the importance of food downstreaming in Tanah Karo, particularly in the processing of strawberries into pancakes. This approach enhances the value of agricultural products, boosts local economic growth, and improves community welfare.
Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Penggunaan Sistem Informasi Akuntansi pada E-commerce (Studi Kasus: UMKM Kecamatan Medan Tuntungan) Adelia, Putri; Syahbudi, Muhammad; Daulay, Aqwa Naser
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.205

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu yang paling merasakan perubahan signifikan dalam model operasionalnya, sebagai akibat langsung dari penetrasi teknologi informasi dan komunikasi. Bagi UMKM di Kecamatan Medan Tuntungan yang memanfaatkan e-commerce, penelitian ini bertujuan untuk memahami sejauh apa Perceived Usefulness dan Perceived Ease of Use menjadi pendorong ketika menerapkan sistem informasi akuntansi. Mengadopsi pendekatan kuantitatif, penelitian ini mengumpulkan data primer melalui kuesioner daring dari 95 responden UMKM yang dipilih dengan teknik non probability sampling dengan rumus Slovin. Variabel dependen dalam penelitian ini secara positif dan signifikan dipengaruhi oleh kedua variabel independen yang dianalisis, sebagaimana ditunjukkan oleh hasil model regresi linear berganda. Temuan ini mengimplikasikan bahwa persepsi UMKM mengenai manfaat fungsional dan kemudahan operasional sebuah teknologi merupakan faktor krusial dalam mendorong adopsi sistem akuntansi digital. Lebih lanjut, temuan studi ini dimaksudkan untuk menjadi masukan strategis bagi pengembang aplikasi dan pemangku kebijakan dalam merancang program dukungan yang efektif bagi UMKM di era digital. Pada akhirnya, kontribusi ini diharapkan dapat mendorong peningkatan kinerja serta memperkuat daya saing UMKM, khususnya di Kecamatan Medan Tuntungan.
Co-Authors ADELIA, PUTRI Ahmadi Bi Rahmani, Nur Al-Hafidh, Muhammad Najmu Alfauziah, Halimah Safitri Alfiani, Rani Alkautsar Malau, Ridho Amanda, Putri Amiur Nuruddin Andri Soemitra Anggraini, Bunga Aqwa Naser Daulay Astri, Afiyah Dwi atika Atika Atika Azmi Lubis, Muhammad B Syarbaini, Ahmad Muhaisin Barus, Irwan Irawadi Barus, Muhammad Akbar Alghifari Batubara, Maryam Bi Rahmani, Nur Ahmadi Budi Darma Daei, Muhammad Imam Dayantri, Dayantri Dewi Ratnasari Efendi, Nadya Ananda Elfi Barus, Elida Elida Elfi Barus, Elida Elfi Fadhila Rahma, Tri Inda Fatimah Zahara Fauziyah, Auliya Ferdiyan, M. Fridayani, Lola hafiz, Achmad Al-Hafiz Lubis Hairani Hairani Harahap, Astri Sri Rezeki Harahap, Indah Uzrisa Harahap, Lia Novianty Harahap, Muhammad Ikhsan Harahap, Muhammad Risalah Harahap, Rahmat Daim Hasibuan, Faisal Umardani Hsb, Sarmania Husna, Adila IHSAN, MUHAMMAD FIKRI Ikhsan, Muhammad Hafiz Imsar, Imsar Indah, Tia Mardiana Indra, Ahmad Perdana Indradewa, Rhian Indriyani, Heny Irfah Alwainiy, Irfah Irham, Mawaddah Isnaini Harahap Laylan Syafina Lazura, Sofia Lubis, Hana’ Salsabila Lubis, Jainuar Amarullah M. Yogi Riyantama Isjoni Maidalena Maidalena, Maidalena Marliyah, Marliyah Muhammad Arif Muhammad Ikhsan Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Sholeh Khan Mustafaruddin, Mustafaruddin Mustapa  Khamal  Rokan Muttaqin, Muh. Syaukin Nasution, Amalia Nasution, Juliana Nasution, Venny Fraya Hartini Nawawi, Zurinal M. Nuri Aslami Nursantri Yanti Nurul Hasanah Nurul Inayah Nuruljannah, Nuruljannah Nurwani Oktavia, Rizka Dwi Pane, Mutiara Sawitri Pradani, Ellysa Pranata, Mhd Harry Putri, Eka Khayana Putririani Qarni, Waizul Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Sri Rambe, Masnum Ramil, Fadlika Dwi Reza Nurul Ichsan Rika Utari Ritonga, M Akmal Parlindungan Rizki Nasution, Nadiah Rohima Rohima Sabrina, Luthfia Salsabila, Raja Putri Salwa, Faridah Saragih, Dini Setiana Saragih, Lailan Usniyah Silalahi, Purnama Ramadani simarmata, eprimanta Siregar, Donny Akbar Siregar, Isafitri Siregar, Rajab Siregar, Sonia Afna Siregar, Zultri Aulia Siti Aisyah Sitorus, Riska Wulandari SRI RAHAYU sri sudiarti Sudarmansyah, Sudarmansyah Sugesti, Tuti Sugianto Sugianto Suhardina Syakir, Ahmad Tambak, Ayub Tanjung, Syahrul Umar, M. Ridwan Venny Fraya Hartin Nst Wahyu Syarvina Yati, Fenni Windi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zainal Arifin Zein Lubis, Sari Purnama