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All Journal Jurnal Bisnis dan Manajemen AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal Analytica Islamica Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sewagati: Jurnal Pengabdian Masyarakat Indonesia Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Finest : Jurnal Riset dan Pengembangan Ekonomi Islam Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Islamic Economics and finance in Focus (IEFF) Journal of Sharia Business Management
Waizul Qarni
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Empowering Communities Through Partnerships: The Case of PT Unilever Sei Mangkei Padilla Hawanda; Waizul Qarni; Aqwa Naser Daulay
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.v5i1.2369

Abstract

The purpose of this research is to find out the partnership empowerment strategy to improve community welfare in maqashid sharia review. This method uses descriptive qualitative. In this study, the data obtained directly through interviews with the person in charge of empowerment of the Unilever Indonesia Foundation (UIF), the person in charge of the perlanaan village government partnership and the local community. The implementation of this research took place at one of PT Unilever Sei Mangkei in bosar maligas sub-district, simalungun district. The analysis technique used in this research uses the Analitycal Hierarchy Process (AHP) method. The results showed that there are 2 empowerment strategies, namely the oil palm farmer program and the local MSME program. Based on the results of AHP, the highest weight of the alternative aggregate, the strategy chosen is the oil palm farmer program with a weight of 0.608. The smallholder program is in line with the principles of maqashid sharia which upholds justice, sustainability and social balance.
Analysis of Halal Tourism Development at Sipamutung Temple and Its Impact on Community Welfare (Case Study in Padang Lawas Regency) Hasibuan, Ulfa Rahmayani Assyfa; Chuzaimah Batu Bara; Waizul Qarni
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.v5i1.2739

Abstract

This study analyzes the potential for halal tourism development in Sipamutung Temple, Padang Lawas Regency, North Sumatra, and its impact on community welfare. Sipamutung Temple has high historical and cultural value, but it has not been optimally used as a halal tourist destination. The development of halal tourism in this temple has the potential to improve the local economy, create jobs, and reduce poverty. However, there are several challenges such as lack of infrastructure, limited promotion, and lack of halal facilities. This study uses a qualitative method with a SWOT analysis approach to identify strengths, weaknesses, opportunities, and threats in the development of halal tourism in Sipamutung Temple. The results of the study show that effective development strategies include infrastructure improvement, digital promotion, collaboration with third parties, and community empowerment through the creative economy and cultural events. With the support of the government and community participation, Sipamutung Temple has the potential to become a competitive leading halal tourist destination and make a real contribution to the welfare of the surrounding community .  
ANALYSIS OF THE IMPLEMENTATION OF THE JUST-IN-TIME SYSTEM IN PRODUCTION COST EFFICIENCY AND OPERATIONAL PERFORMANCE OF THE DESMON GARMENT BUSINESS Muhammad Ilham Sembiring; Waizul Qarni; Atika
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1198

Abstract

This study aims to analyze the impact of implementing the Just In Time (JIT) production system on cost efficiency and operational performance at Desmon Garment Business in Medan City. JIT is a production approach that focuses on waste reduction and operational efficiency by producing goods according to actual demand. The research method used a qualitative approach through surveys and document analysis. Data were collected via questionnaires, interviews, and secondary data such as production and cost reports. The findings reveal that JIT implementation reduced total production costs by 6.53% and improved operational performance, including increased output, shortened lead time, and reduced defect rates. JIT also enhanced work coordination and responsiveness to market demand. Therefore, the JIT system is proven to be effective in improving efficiency and competitiveness in small and medium-sized garment enterprises.
Pemanfaatan Aplikasi Google Maps sebagai Bentuk Digitalisasi Pemasaran pada UMKM Warung Seblak Prasmanan Nadira di Desa Kutarayat Waizul Qarni; Ivemanta Br Lingga; Liza Syafira Br Sembiring; Afni Haryanti Harahap; Risa Lidia
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3388

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic equality and job creation, especially in rural areas. However, limitations in digital technology mastery, particularly in marketing, remain a major obstacle for MSME actors in Pepelegi Village, Sidoarjo. This community service activity aims to enhance MSMEs’ digital capabilities through training and mentoring on using Google Maps as a promotional tool. The approach applied in this study is Participatory Action Research (PAR), which includes observation, interviews, training, and evaluation. The focus of this activity is on Warkop Pojok SR MSMEs in Pepelegi Village, with active participation from local business actors. The results of this activity show an improvement in participants’ knowledge and skills in creating and managing business profiles on Google Maps. This improvement positively impacts business visibility and potential revenue growth. Digitalization through Google Maps not only makes it easier for consumers to locate businesses but also provides information on operating hours, customer reviews, and business contacts. Therefore, this activity is expected to serve as an example of technology-based MSME empowerment that can be implemented in other regions. The sustainability of this program can be strengthened through cross-sector collaboration to support faster transformation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN ACCOUNT OFFICER PADA PERSETUJUAN PERMOHONAN PEMBIAYAAN KONSUMTIF DI PT BANK SUMUT KCP SYARIAH HM JONI Diah Hafni Pardede; Waizul Qarni; Ahmad Syukri
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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

Abstract

Financing analysis has a very important role for Islamic banks in making decisions regarding the approval or rejection of financing applications, as well as being a guide for Islamic banks in ensuring the validity of the application. In carrying out banking financial activities, account officers always have to analyze prospective customers to process the financing provided. Therefore, the role of account officers in Islamic banks is crucial. This study serves to analyze the factors that will influence the account officer's decision to approve the application for consumer financing, as well as the factors that are the reasons for the rejection of financing applications by customers at PT Bank Sumut KCP Syariah HM Joni. The method applied in this study is qualitative method, which is a method that does not focus on numbers but uses notes, observations, interviews, and documents. Data collection is carried out through literature studies, interviews, observations, and using primary and secondary data. From the results of research and discussion, it can be concluded that account officers must objectively evaluate various aspects related to financial subjects (Analysis 5C) before providing financing to customers who plan to apply for consumer financing at Bank Sumut KCP Syariah HM Joni.
Muslim-Friendly Tourism as the Implementation of Maqasid al-Shari’ah in the Perspective of the Qur’an: A Systematic Literature Review Isnaini Harahap; Marliyah; Muhammad Habibi Siregar; Waizul Qarni; Esma Cetin; Arifin, Rahman
AL QUDS : Jurnal Studi Alquran dan Hadis Vol. 9 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alquds.v9i2.15080

Abstract

This study explores Muslim-friendly tourism as an implementation of Maqāṣid al-Sharī‘ah from the perspective of the Qur’an through a Systematic Literature Review (SLR) approach. The research aims to identify how Islamic principles—particularly the five essential objectives of Sharia (ḥifẓ al-dīn, ḥifẓ al-nafs, ḥifẓ al-‘aql, ḥifẓ al-nasl, and ḥifẓ al-mal)—are integrated within the concept and practice of Muslim-friendly tourism. A systematic review of relevant journal articles published between 2020 and 2025 was conducted using thematic analysis to classify findings according to the Qur’anic and Maqāṣid frameworks. The results show that most studies on Muslim-friendly tourism emphasize economic and managerial aspects, such as market potential, halal certification, and destination branding, while limited attention is given to the Qur’anic and theological foundations. The analysis of Qur’anic verses, particularly those containing the command sīrū fī al-arḍ (“travel through the earth”), reveals that travel in Islam is not merely recreational but also spiritual, educational, and reflective—encouraging the appreciation of Allah’s creation and moral introspection. This study concludes that the concept of Muslim-friendly tourism can serve as a means of realizing the objectives of Sharia by preserving religion, life, intellect, lineage, and wealth, while fostering ethical, spiritual, and sustainable travel practices aligned with Islamic values.
PROBLEMS OF DAKWAH MANAGEMENT IN THE OFFICE OF RELIGIOUS AFFAIRS, TANAH PINEM DISTRICT DAIRI REGENCY Sabri Tudar Sihotang; Waizul Qarni
Journal Analytica Islamica Vol 15, No 3 (2026): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v15i3.29672

Abstract

This study examines the problems of da'wah management at the Office of Religious Affairs (KUA) in Tanah Pinem District, Dairi Regency, an area with a minority Muslim community. This study is important because da'wah management in minority areas is not only faced with religious issues, but also with limitations in human resources, worship facilities, budget support, geographical conditions, and the socio-cultural dynamics of the local community. This study aims to analyze the implementation of da'wah management functions, including planning, organizing, implementing, monitoring, and evaluating the religious development of the minority Muslim community. The study used a qualitative approach with a case study method. Data were obtained through observation, interviews, and documentation of the KUA and da'wah actors involved in religious activities in Tanah Pinem District. The results show that da'wah management has not been running optimally due to the limited number and capacity of da'i, minimal supporting facilities, low community participation, weak institutional coordination, and the dominant influence of customs and the community's economic conditions. Nevertheless, the KUA strives to strengthen da'wah through collaboration with religious leaders, a cultural approach, the use of communication media, and the development of religious instructors. The novelty of this research lies in the analysis of da'wah management through the formal institution of KUA in the context of a minority Muslim community, thus contributing to the development of a more adaptive, participatory, and contextual da'wah model.
Manajemen Sumber Daya Manusia (SDM) dalam Meningkatkan Kualitas Program Dakwah di Masjid Raya Pematang Siantar Rizky Primadani; Waizul Qarni
Tabsyir: Jurnal Dakwah dan Sosial Humaniora Vol. 7 No. 2 (2026): April : Tabsyir: Jurnal Dakwah dan Sosial Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/tabsyir.v7i2.3008

Abstract

Human resource management (HRM) plays a crucial role in improving the quality of da’wah programs in mosques. This study aims to analyze the implementation of HRM in managing da’wah programs at Masjid Raya Pematang Siantar, as well as to identify obstacles and solutions to improve the effectiveness of da’wah activities. The research used a qualitative approach with interview, observation, and documentation techniques. Informants consisted of mosque administrators, preachers (da’i), and active congregants. The results showed that HRM in the da’wah programs already has a fairly clear organizational structure, but several aspects still need improvement. The recruitment of preachers is still conducted informally without clear competency standards, and there are no specialized training programs for preachers. Congregational participation also remains fluctuating. Another weakness is the minimal use of technology in disseminating da’wah information, as promotion is still carried out conventionally without optimizing digital platforms. In addition, limited funding and the lack of professional management personnel are major challenges. Solutions that can be implemented include improving preacher recruitment and training systems, utilizing technology in da’wah dissemination, and optimizing financial management through effective fundraising strategies. With better HRM implementation, da’wah programs at Masjid Raya Pematang Siantar are expected to operate more professionally and provide broader positive impacts on society
Analisis Kepatuhan UMKM Peternakan Bebek Terhadap Penerapan SAK EMKM: Studi Kasus UD Haikal Di Kecamatan Bambel Aceh Tenggara M Ridho Alfikri; Yenni Samri Juliati Nasution; Waizul Qarni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8870

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan UMKM peternakan bebek terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), dengan studi kasus pada UD Haikal di Kecamatan Bambel. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara dengan pemilik dan pengelola usaha, observasi serta dokumentasi pendukung. Hasil penelitian menunjukkan bahwa tingkat kepatuhan UD Haikal terhadap penerapan SAK EMKM masih rendah. Pengelolaan keuangan dilakukan secara sederhana, pencatatan keuangan belum lengkap dan tidak konsisten, serta belum terdapat pemisahan antara keuangan pribadi dan keuangan usaha. Selain itu, rendahnya pemahaman pemilik usaha terhadap SAK EMKM dan tidak adanya pendampingan akuntansi menjadi faktor utama yang menghambat penerapan standar tersebut. Ketidakpatuhan terhadap SAK EMKM juga berdampak pada keterbatasan akses UD Haikal terhadap pembiayaan dari lembaga keuangan formal. Penelitian ini memberikan kontribusi empiris dengan menyoroti pentingnya faktor kontekstual usaha dan kualitas sumber daya manusia dalam penerapan SAK EMKM pada UMKM peternakan bebek di wilayah rural
Peranan Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Masyarakat dan Pembangunan Desa Tinjauan Ekonomi Islam : Studi Kasus Kec. Kualuh Hilir, Kab. Labura Muhammad Nur Tondi; Waizul Qarni; Nurul Jannah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4489

Abstract

BUMDes (Village-Owned Enterprises) plays a strategic role in promoting community income and sustainable village development. This study aims to analyze the role of BUMDes in increasing community income and village development in Kualuh Hilir District, North Labuhanbatu Regency (Labura), from an Islamic business ethics perspective. The method used is descriptive qualitative with data collection through in-depth interviews, observation, and documentation of BUMDes administrators, village governments, and beneficiary communities. The results show that BUMDes in Kualuh Hilir District has contributed to increasing Village Original Income (PADes), providing employment, and empowering the local economy, although it still faces challenges in governance, human resource capacity, and financial transparency. From an Islamic business ethics perspective, BUMDes management needs to be based on ethical principles such as justice (adl), common welfare (maslahah), mutual assistance (ta'awun), trustworthiness (amanah), and the prohibition of riba, so that the benefits can be felt by all levels of society equitably.
Co-Authors Afni Haryanti Harahap Agustami Daulay Ahmad Dahrul Dalimunthe Ahmad Fauzan Soleh Ahmad Kali Ansori Nasution Ahmad Syukri Alif Husen Aqwa Naser Daulay Arifin, Rahman atika Chuzaimah Batu Bara Diah Hafni Pardede Ellyza Cindi Mentari Esma Cetin Fitri Diani Harahap, Muhammad Ikhsan Hasibuan, Ulfa Rahmayani Assyfa Isnaini Harahap Ivemanta Br Lingga Jannah, Nurul Liza Syafira Br Sembiring M Ridho Alfikri Marliyah Muhammad Habibi Siregar Muhammad Ilham Sembiring Muhammad Lathief Ilhamy Nasution Muhammad Nur Tondi Mutiara Yolanda Nazwa Zahra NUR AHMADI BI RAHMANI Padilla Hawanda Purnama Ramadani Silalahi Purnama Ramadhani Silalahi Rahmat Daim Harahap Rahmi Syahriza Riki Pranata Risa Lidia Rizky Primadani Ryan Arianda Sabila Zahra Sabri Tudar Sihotang Sella Febrianti SRI RAHAYU Ummi Itiah Nasution Yenni Samri Juliati Nasution Yusrizal Yusrizal Zakia Aulia