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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Humanities and Social Studies Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Pengabdian kepada Masyarakat Nusantara Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Education, Social Studies, And Management (IJESSM) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Journal Of Human And Education (JAHE) Jurnal Ilmiah Mahasiswa Raushan Fikr el-Buhuth: Borneo Journal of Islamic Studies Journal Research of Economics and Bussiness Amkop Management Accounting Review (AMAR) IIJSE J-Mabisya
Chuzaimah Batubara, Chuzaimah
Fakultas Syari’ah IAIN Sumatera Utara
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Physics Public Health Social Sciences Other

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Implementasi Dan Peran Manajemen Syariah Hasibuan, Sovy Muti Ardianty; Batubara, Chuzaimah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4637

Abstract

Islam as a perfect system of life certainly has an idea about the concept of control. Since the field of management is very important from the point of view of economic life, Islam dictates the actual management process. This is because many people believe that they have a fanatical view of what management really means. From a competitor's perspective, the Islamic Control Industry does not expect its competitors to lose or lose. However, there is a concept that every company can drive improvement without eliminating competitors. Competitors are not enemies who must be eliminated, but partners who are involved in the success of activities carried out in the field. Implementation of administrative functions based on Islamic sharia values.
Strategi Bisnis Dalam Mengembangkan Trend Hijab di Kalangan Remaja Hasibuan, Nurlaila; Batubara, Chuzaimah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4631

Abstract

The hijab trend among teenagers has experienced significant developments in recent years. More and more young girls are choosing to wear the hijab as part of their identity and lifestyle. This phenomenon provides a great opportunity for business people in the hijab industry to develop effective business strategies to meet increasing market demand. This abstract aims to analyze business strategies that can be used to develop hijab trends among teenagers. First, identifying youth trends and preferences regarding hijab is an important first step. Furthermore, strong brand development becomes one of the important strategies in creating attractiveness for teenagers. Brands that have values that are in line with the aspirations and values of young people will be more successful in attracting their attention. Product innovation is also a key factor in expanding the hijab trend among teenagers. Business people need to continue to develop hijab products by paying attention to creative designs, functionality and comfort of use.
Sistem Manajemen Syariah Pada Bank Syariah Mandiri Lisikmiko, Luthfi; Batubara, Chuzaimah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4644

Abstract

This stuldy aims to analyzel thel sharia managelmelnt systelm implelmelnteld at Bank Syariah Mandiri (BSM) with a foculs on managelrial fulnctions, namelly planning, organizing, implelmelnting, and sulpelrvising (POAC).  This relselarch was condulcteld with thel aim of knowing in delpth aboult thel managelmelnt systelm implelmelnteld in BSM and its belnelfits.This stuldy ulsels a casel stuldy approach by collelcting data throulgh intelrvielws, obselrvation, and analysis of rellateld doculmelnts.  Thel data obtaineld will bel analyzeld delscriptivelly to idelntify thel procelssels and melchanisms that elxist in thel sharia managelmelnt systelm at BSM. Thel relsullts of this stuldy arelelxpelcteld to providel a theloreltical contribultion by elxpanding ulndelrstanding of sharia managelmelnt systelms in thel banking contelxt.  Practically, thel relsullts of this relselarch arelelxpelcteld to bel inpult for Bank Syariah Mandiri in delvelloping a propelr and acculratel managelmelnt systelm, and can belulseld as a relfelrelncel for fulrthelr relselarch.
Pengelolaan Keuangan Masjid Berbasis Manajemen Keuangan Syariah Manurung, Nabila Tasya Nurhafifah; Batubara, Chuzaimah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4639

Abstract

Management-based mosque financial management is an organized and structured approach in managing mosque financial resources effectively and efficiently. This abstract will discuss the importance of good financial management in the context of mosque management, as well as how the application of management principles can improve the financial performance of mosques.This abstract outlines several important aspects of mosque financial management. First, it explains why good financial management is so important for the sustainability and development of mosques. In this context, a mosque is a religious institution that requires funds to meet operational, maintenance, and development projects. Then, this abstract examines relevant management concepts in mosque financial management. This includes setting budgets, cash management, accounting, financial reporting, and oversight. In managing financial mosques, it is important to have a clear budget plan, monitor receipts and expenditures carefully, and report finances transparently to congregations and related parties. Furthermore, this abstract discusses the importance of applying good management principles in mosque financial management. These principles include managing risk, developing sources of income, managing assets, and developing financial policies. By implementing these principles, mosques can optimize the use of available financial resources, reduce financial risks, and ensure long-term growth. Finally, this abstract underscores the importance of effective leadership in mosque financial management.
LOCAL WISDOM-BASED HOME INDUSTRY DEVELOPMENT STRATEGY ISLAMIC ECONOMIC REVIEW (CASE STUDY OF PALM SUGAR IN KANDANGAN VILLAGE, LAUT TADOR DISTRICT, BATU-BARA REGENCY) Yunara, Yulia; Batubara, Chuzaimah; Nasution, Muhammad Latief Ilhamy
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.31871

Abstract

The purpose of this research is to analyze the development strategy of sugar palm home industries based on local wisdom from the perspective of Islamic economics in Kandangan Village, Laut Tador District, Batu-Bara Regency. The background of the issue raised is the challenges faced by sugar palm home industries in optimizing local wisdom potential and integrating Islamic economic values to achieve business sustainability in the era of modernization. The novelty of this research lies in the implementation of a holistic development model that integrates SOAR analysis with local wisdom values and Islamic economic principles into a single strategic framework that has not been done before, especially in the context of sugar palm home industries in North Sumatra. This research uses qualitative methods with SOAR (Strengths, Opportunities, Aspirations, Results) analysis. It is suggested that the importance of harmonizing local wisdom and Islamic economic values in the development of home industries, as well as the need for an integrated strategy that includes promotion of eco-friendly products, digital marketing training, and the utilization of digital platforms to expand the market reach of palm sugar from Kandangan Village.Keywords: Strategy, SOAR, Home Industry, Local Wisdom, Islamic Economy, Palm Sugar
Community Empowerment Strategies to Combat Poverty (Case Study at UPTD Vocational Training Center in Tebing Tinggi City) Arjun, Devi; Batubara, Chuzaimah; Nasution, Yenni Samri J.
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12521

Abstract

This research aims to discover the main priority strategies for community empowerment to combat poverty by presenting the internal and external conditions that have been implemented so far. Then, as an addition, the researcher also presents several urgent measures that need to be implemented so that community empowerment can be more focused. The method used is a qualitative method employing SWOT and QSPM analysis. The number of respondents who filled out the questionnaire consists of 5 respondents from the community who participated in training at the UPTD Tebing Tinggi Vocational Training Center and 5 respondents from expert specialists. Based on the results of the SWOT analysis, the strategy quadrant obtained after being processed in the IFE and EFE matrices is in Quadrant I. This indicates that the strategy used is a progressive strategy. This strategy means that the company has strengths and opportunities. Next, in the QSPM analysis, the result shows that the main priority strategy that must be implemented is to enhance training programs to increase job opportunities for participants.
Analysis of Halal Industry Development in Padangsidimpuan City Guci, Sari Wildani Guci; Chuzaimah Batubara; Juliana Nasution
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2665

Abstract

The halal industry in Padangsidimpuan City has significant potential to develop, especially in the food and beverage sector, along with increasing public awareness of the importance of halal products. This study aims to analyze the dynamics and challenges faced by business actors, especially Micro, Small, and Medium Enterprises (MSMEs), in developing the halal industry. Through a qualitative approach and SWOT analysis, this study identifies the strengths, weaknesses, opportunities, and threats that affect the halal industry in the area. The results of the study indicate that support from the government and related institutions is very important to assist business actors in the halal certification process and increase the competitiveness of halal products in local and international markets. The resulting policy recommendations are expected to encourage the development of a more integrated and sustainable halal industry in Padangsidimpuan City
Partisipasi Mahasiswa Terhadap Pengembangan Media Pembelajaran Visual Interaktif Di SD Islam Swasta Dewi Sri Marpaung, Mukhlis Tri Mulya; Jannah, Miftahul; Fadillah, Dhea Tri; Winanti, Rizki; Siregar, Very Armanda; Marbun, Nurabni Ramadhani; Mahfuza, Amalia; Khatami, Mulkan; Imelda, Putri; Batubara, Chuzaimah
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1537

Abstract

Program Kuliah Kerja Nyata (KKN) di SD Islam Swasta Dewi Sri bertujuan meningkatkan kesiapan mengajar guru melalui penggunaan media pembelajaran visual interaktif. Kegiatan ini ditujukan untuk mengatasi kurangnya media pembelajaran yang berdampak pada pemahaman siswa, khususnya dalam membaca dan menghitung. Metode yang digunakan dalam penelitian ini adalah partipasi langsung dengan subjek penelitian yang dinamakan dengan Participatory Action Research (PAR) dan meliputi pengajaran langsung dengan media audio-visual dan interaksi aktif. Penelitian ini menunjukkan bahwa partisipasi mahasiswa KKN dalam pengembangan kesiapan mengajar guru melalui penggunaan media pembelajaran visual interaktif di SD Islam Swasta Dewi Sri memberikan dampak positif terhadap kualitas pembelajaran. Media pembelajaran yang digunakan, baik dalam bentuk audio, visual, maupun audiovisual, membantu meningkatkan pemahaman siswa terutama dalam hal membaca dan menghitung. Partisipasi mahasiswa KKN juga membantu guru dalam mengembangkan kreativitas dalam menggunakan media pembelajaran yang efektif. Kegiatan ini tidak hanya mendapat respons positif dari guru dan siswa, tetapi juga memberikan kontribusi terhadap peningkatan kualitas pendidikan di sekolah tersebut. Penggunaan media interaktif terbukti mampu mengatasi hambatan-hambatan dalam proses pembelajaran, seperti kesulitan siswa untuk fokus dan keterbatasan media yang dimiliki oleh sekolah. Kata Kunci: Partisipasi, Media Pembelajaran, Interaktif
Pembinaan Akhlakul Karimah Peserta Didik Melalui Pembiasaan Sholat Dhuha Di UPT SDN 26 Desa Aras Kabupaten Batu Bara Batubara, Chuzaimah; Permata Sari, Devi; Safitri, Dewi; Khairi, Mhd. Hazrat; Anggraini, Citra
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Pendidikan kepribadian yang diperoleh anak dari aktivitas kesehariannya seringkali tidak teratur dan kurang sistematis oleh karena itu shalat sunnah dhuha bisa dijadikan sebagai salah satu program yang diharapkan mampu mewujudkan generasi emas berkarakter yang mana shalat dhuha jarang sekali dijadikan kegiatan rutin di sekolah-sekolah manapun meskipun di sekolah yang berbasis Islam. Metode yang   digunakan   dalam   penelitian   ini   adalah   kualitatif   deskriptif,   dengan menggunakan prosedur pengumpulan data melalui observasi dan dokumentasi. Sedangkan jenis penelitian yang digunakan dalam penelitian ini adalah studikasus.Penelitian ini bertujuan untuk mengamati dan menganalisis pelaksanaan Shalat Dhuha di SDN UPT 26 Desa Aras sebagai salah satu upaya dalampembentukan Akhlakul Karimah (akhlak yang mulia) pada siswa. Penelitian ini penting karena pelaksanaan Shalat Dhuha dapat berperan dalam membentuk nilai-nilai agama dan moral yang kuat pada anak-anak, yang merupakan aspek pentingdalam pendidikan karakter. Hasil dari penelitian ini adalah shalat dhuha ternyata memilik dampak positif terhadap akhlak siswa. Para peserta didik menjadi lebihbersyukur, atas segala nikmat yang diberikan Allah SWT baik melalui  ucapan ataupun perbuatan. Dengan pembiasaan shalat dhuha setiap memulai pembelajaranagama, dapat melatih peserta didik untuk memperkuat keimanan kepada Allah SWT.
Qualitative Analysis of Factors Affecting Taxpayer Compliance in Paying Income Tax Article 21 on PTPN IV Regional 1 Kebun Rantau Prapat Employees Hamdani, Hamdani; Batubara, Chuzaimah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.673

Abstract

This study aims to identify factors that influence employee compliance of PTPN IV Regional 1 Kebun Rantau Prapat in paying Income Tax (PPh) Article 21. The method used is descriptive qualitative research through observation and document study. The results of the study indicate that tax non-compliance is mainly caused by the lack of public understanding of their status as taxpayers and the obligation to pay taxes. Other factors that influence tax compliance include tax awareness and knowledge, socialization, sanctions, incentives, and tax audits. Increasing tax awareness can increase compliance, while lack of socialization and understanding of tax regulations has a negative impact. In addition, the implementation of appropriate tax incentives and strict supervision through sanctions and tax audits can also increase taxpayer compliance. Therefore, more intensive socialization and education efforts are needed as well as more effective tax policies to improve employee tax compliance. This study is expected to be a reference for policy makers in designing better strategies to increase state tax revenues.
Co-Authors A. Chalil Gibran Andri Soemitra Anggraini, Citra Anriza Witi Nasution Aqwa Naser Daulay Arifin Fauzi Lubis Arjun, Devi Astir Aulia Matondang, Tio Balqis, Tsamara Bi Rahmadi, Nur Ahmad Dewi Safitri Erianto, Ridho Fadillah, Dhea Tri Fikri, M. Ihsanul Fuadi Fuadi Guci, Sari Wildani Guci Hamdani Hamdani Hasibuan, Indra Mualim Hasibuan, Nurlaila Hasibuan, Sovy Muti Ardianty Ilfani, Ilfani Imelda, Putri Indah Pratiwi Irham , Mawaddah Isnaini Harahap Juliana Nasution Juliana Nasution Kamila, Kamila Kausar, Al Khairi, Mhd. Hazrat Khatami, Mulkan Lisikmiko, Luthfi Lubis, Nurul Rafiqoh Ma’wa H, Raudhatul Mahfuza, Amalia Manurung, Nabila Tasya Nurhafifah Marbun, Nurabni Ramadhani Marpaung, Mukhlis Tri Mulya Matondang, Seri Rezeki Miftahul Jannah Muhammad Ramadhan Mulyani, Nining Munawarah, Desna Nasution, Inayatul Widad Nasution, Muhammad Latief Ilhamy Nasution, Nurwani Nasution, Rizka Nasution, Sabrina Nasution, Sonya Melinda Nasution, Yenni Samri J. Nuraisyah Nuraisyah Nurwani Pasaribu, Ryan Irwansyah PERMATA SARI, DEVI Rifki Ismal Saragih, Al Manar Siallagan, Yuni Tirtasari Siregar, Very Armanda Siti Marpuah, Siti Tambunan, Khairina Torong, Laura Oktarani Br Wandasari, Dila Winanti, Rizki Yuannisa, Rizka Adlia Yulia Yunara