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Dini Vientiany
Universitas Islam Negeri Sumatera Utara
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Pemberdayaan Ekonomi Berbasis Masjid Dalam Upaya Meningkatkan Kesejahteraan Masyarakat Klambir V Kebun Kabupaten Deli Serdang Kiki Hardiansyah Siregar; Dini Vientiany; Annisa Ilmi Farried
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 4: Agustus 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i4.4731

Abstract

Masjid merupakan tempat ibadah umat Islam. Masjid diharapkan tidak hanya sekedar tempat ibadah seremonial, namun juga bisa dimaknai dalam berbagai aspek kehidupan. Diantaranya masjid digunakan sebagai upaya pemberdayaan masyarakat dalam rangka peningkatan perekonomian umat, sebagai unit pelayanan zakat, infaq dan shodaqoh. Oleh karena itu, pemberdayaan yang dilakukan di Masjid Al-Manar menitikberatkan pada aspek pemberdayaan ekonomi umat, antara lain dengan menyediakan lapak bagi UMKM agar Jemaah Al-Manar atau Komunitas Kebun Klambir V dapat melakukan transaksi jual beli dan dalam memberdayakan masjid, harus disadari bahwa masjid mempunyai potensi besar yang jika dimanfaatkan secara maksimal setidaknya akan meningkatkan kesejahteraan penghuni masjid itu sendiri. Strategi yang digunakan dalam pemberdayaan masyarakat berbasis Masjid Perkebunan Al-Manar Kambir V menggunakan strategi 5P yang terdiri dari tahap pemberdayaan, tahap konsolidasi, tahap perlindungan, tahap dukungan dan tahap pemeliharaan. Temuan penelitian strategi pemberdayaan masyarakat berbasis masjid pada UMKM di Masjid Al-Manar antara lain meningkatkan kesejahteraan masyarakat, meningkatkan akses sumber daya manusia, meningkatkan kesadaran kritis masyarakat dan meningkatkan keterlibatan budaya.
Tantangan Penerapan Pajak Karbon Di Indonesia Upaya Mengatasi Dampak Perubahan Iklim Dan Mendukung Pembangunan Ekonomi Berkelanjutan Indah Tri Sari Harahap; Keisya Putri Balqis; Zulfahri Salim; Dini Vientiany
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this research is to find out how the challenges of carbon tax implementation in indonesia against the impact of climate change and supporting sustainable economic development, carbon tax is a tax imposed on the massive release of emissions through the burning of carbon-based fossil fuels. In conducting this research, the method used is library research, which involves in-depth analysis and evaluation of various relevant literature sources. This research provides an in-depth understanding of these complexities and their influence on sustainable economic development in Indonesia. The level of effectiveness of cooperation between government, industry and society in formulating a sustainable carbon tax policy in Indonesia is an important aspect in the discussion of the successful implementation of the policy. Close collaboration between the three entities will play a crucial role in ensuring that the carbon tax policy is well implemented and positively impacts Indonesia's sustainable economic development efforts.
STRATEGI PENYUSUNAN ANGGARAN BAHAN BAKU DALAM MENINGKATKAN EFISIENSI PRODUKSI PERUSAHAAN Dini Vientiany; Miranti Agustina; Annisa Afwani; Khaila Calsa Fhadillah
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Production efficiency is a crucial factor in improving company performance and competitiveness, particularly in manufacturing companies that rely heavily on raw material cost management. The raw material budget serves as a tool for planning and controlling production costs to ensure effective and efficient production processes. This study aims to analyze the role and strategies of raw material budgeting in improving company production efficiency. The research method used is a literature review with a descriptive qualitative approach. Data were obtained from textbooks, national and international journals, and relevant scientific articles, then analyzed using a SWOT analysis. The results show that the raw material budget has the strength to improve cost control and production efficiency, but still has the weakness of relying on historical data. Opportunities for utilizing information technology can improve budget accuracy, while fluctuations in raw material prices are a major threat. Adaptive budgeting strategies are needed to support sustainable production efficiency.
PENTINGNYA ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN STABILITAS OPERASIONAL PERUSAHAAN Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Cash budgeting is an essential instrument in corporate financial management as it directly influences cash flow management, liquidity, and operational stability. This study aims to analyze the importance of cash budgets in maintaining liquidity and operational stability in companies. The research employs a qualitative approach using a descriptive method through a literature review. Data were collected from relevant academic sources, including accounting and financial management textbooks as well as national and international journal articles, particularly publications from 2021 to 2025. The findings indicate that a systematic and realistic cash budget enables companies to manage cash inflows and outflows more effectively, allowing short-term obligations to be met on time and reducing liquidity risk. Furthermore, cash budgeting functions as a preventive control tool that supports operational stability, especially in conditions of cash flow uncertainty. This study concludes that cash budgeting plays a strategic role as a planning, control, and decision-making tool in ensuring sustainable business operations. Therefore, companies are encouraged to continuously improve the preparation and evaluation of their cash budgets.
PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA COFFEE SHOP BK23SPACE Nyak Angeli Ajianing; Khairunnisa Khalida; Abdillah Fuad; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the preparation of a comprehensive budget as a tool for profit planning and profit control at BK23Space Coffee Shop. The comprehensive budget is designed to provide an overall picture of business activities, including sales planning, production, raw material usage, labor costs, cash flow management, and profit projections. This research employs a quantitative descriptive method using sales and operational cost data obtained through observation and documentation. The results show that BK23Space sets a sales target of 1,200 cups per month at a selling price of IDR 20,000 per cup, generating monthly revenue of IDR 24,000,000 or IDR 72,000,000 per quarter. Based on the prepared production and cost budgets, the business is able to generate a net profit of IDR 8,000,000 per quarter with a net profit margin of 11.1% and has exceeded its Break Even Point (BEP). However, the cash budget analysis indicates a monthly cash deficit of IDR 5,000,000, highlighting the need for better cost control and more effective cash management. Overall, the comprehensive budget plays an important role in supporting management decisions, evaluating financial performance, and identifying potential risks and improvement opportunities to ensure business sustainability.
PENGEMBANGAN SISTEM PENGANGGARAN YANG EFEKTIF UNTUK MENINGKATKAN PROFITABILITAS PERUSAHAAN Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

In the face of increasingly fierce business competition and uncertainty in the global economy, companies need to have an efficient budgeting system to support the achievement of maximum profits. The budgeting system functions not only as a tool for financial planning, but also as a means of controlling and assessing company performance. This study aims to explore the characteristics of an effective budgeting system, the factors that influence budgeting success, and the role of management accounting practices in improving operational efficiency and company profits. The research technique applied is a qualitative approach through systematic literature analysis of various academic journals, reference books, and relevant documents, supported by structured interviews with key informants in the fields of finance and management. The findings reveal that a participatory, adaptive budgeting system based on accurate data and supported by information technology and good management control has a positive impact on operational efficiency, cost control, and increased company profits. Therefore, the development of an integrated and responsive budgeting system is an important factor in increasing company profitability and survival.
ANALISIS PENYUSUNAN ANGGARAN KOMPREHENSIF PADA USAHA JASA LAUNDRY KILOAN : STUDI KASUS PADA KING CLEAN LAUNDROMAT Nur Aisyah; Yulianti Siregar; Murni Tafrijah; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The preparation of a comprehensive budget is an important aspect of financial management in service businesses, including kilogram-based laundry services. A comprehensive budget functions as a tool for planning, controlling, and managerial decision-making to ensure that operational activities run effectively and efficiently. This study aims to analyze the process of preparing a comprehensive budget in a kilogram-based laundry service business through a case study of KING CLEAN LAUNDROMAT. The research uses a qualitative approach with data collection techniques consisting of interviews, observations, and documentation. The results show that KING CLEAN LAUNDROMAT has prepared several budget components, such as revenue budgets and operational cost budgets; however, the comprehensive budgeting process has not yet been conducted in a systematic and integrated manner. Limited managerial knowledge and the absence of written financial planning are identified as the main obstacles in preparing a comprehensive budget. This study is expected to provide insights and recommendations for laundry service business owners in developing a more structured comprehensive budgeting system to improve business performance and sustainability.
ANALISIS PERAN ANGGARAN PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN LABA PERUSAHAAN Sherin Aulia Putri; Stefani; Putri Chairunnisa Pane; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama Sales budgeting is a key component in corporate financial planning as it serves as the basis for preparing other budgets, including cost and profit budgets. The accuracy of sales budgeting significantly affects the effectiveness of profit planning. This study aims to analyze the role of sales budgets in improving the effectiveness of corporate profit planning through a review of relevant academic journals. The research method employed is a literature review by examining twelve national journals discussing sales budgeting, sales forecasting, and profit planning. The results indicate that sales budgets play a crucial role as the foundation of profit planning, a managerial control tool, and a means of evaluating profit achievement. Furthermore, accurate sales forecasting and the integration of sales budgets into comprehensive budgeting systems enhance the effectiveness of profit planning. Therefore, companies should prepare sales budgets systematically and data-driven to achieve optimal profit targets.
ANALISIS STUDI KELAYAKAN BISNIS PT INDOMARCO PRISMATAMA POINT COFFEE MENGHADAPI PERSAINGAN INDUSTRI KOPI PERKOTAAN INDONESIA Dini Vientiany; Nadia; Istiqomah; Nabila Chairunnisa Br. Karo
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The coffee industry in Indonesia has experienced rapid growth in line with changes in lifestyle, particularly among students and young professionals. Coffee shops are no longer merely places to consume beverages but have evolved into spaces for social interaction, studying, and working. This study aims to analyze the feasibility of the Point Coffee business using a business feasibility study approach covering market and marketing aspects, legal aspects, technical and operational aspects, management, financial aspects, sharia and halal compliance, socio-economic aspects, and environmental considerations. The research method employed is descriptive qualitative, with data collected through observation, a mini-survey of potential consumers, and literature review. The results indicate that Point Coffee has strong market potential, primarily targeting students and young professionals, supported by a strategic location, affordable pricing, and a fast-service concept. From a financial perspective, the business is projected to reach its break-even point within 1–2 years with efficient operational management. Furthermore, Point Coffee is considered feasible in terms of legal compliance, management structure, and adherence to sharia and halal principles. The business also generates positive social and economic impacts by creating employment opportunities, utilizing local coffee beans, and implementing environmentally friendly practices. Based on these findings, Point Coffee is deemed feasible to be operated and developed sustainably.
PENGARUH STUDI KELAYAKAN BISNIS TERHADAP STRATEGI PENGEMBANGAN USAHA FORE COFEE Nazhan Zahira; Dini Vientiany; Fridea Ramadhani; Dwi Febrina; Putri Afiqah Binti Ahmad
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 6 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This research goals to analyze the impact of business feasibility studies on the business development strategy of Fore Coffee. A business feasibility study is an important managerial instrument used to evaluate the viability of a business prior to its development or expansion. A comprehensive feasibility assessment is predicted to assist management in formulating appropriate and sustainable business development strategies. The study employs a quantitative approach using a survey method. The independent variable the business feasibility study, which is measured through nine aspects: legal, market and marketing, technical and operational, management and human resources, financial, social, economic, environmental, sharia aspects. The dependent variable is the business development strategy. Surveys were conducted through the use of questionnaires featuring a Likert scale directed at participants pertinent to the study topic. The gathered data underwent linear regression analysis to assess the influence of the independent variable on the dependent variable. The outcomes indicate that business feasibility studies have a positive significant effect on the business development strategy of Fore Coffee. This finding suggests that the better the implementation and fulfillment of business feasibility aspects, the more effective the business development strategies formulated and applied by management. This analysis is believed to add value to the management academic community and practically serve as a consideration for business practitioners in developing sustainable business strategies.
Co-Authors Abdillah Fuad Ahmad Ramdhani Mungkur Annisa Afwani Annisa Ilmi Farried Dinda Nurayuni Humaira Dwi Febrina Feby Salsabila Dasril Fridea Ramadhani Indah Tri Sari Harahap Istiqomah Keisya Putri Balqis Khaila Calsa Fhadillah Khairunnisa Khalida Kiki Hardiansyah Siregar Miranti Agustina Muhammad Abdillah Pratama Aminullah Murni Tafrijah Nabila Chairunnisa Br. Karo Nadia Nazhan Zahira Nur Aisyah Nurhikmah Berasa Nyak Angeli Ajianing Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Risa Adelila Hasibuan Sherin Aulia Putri Stefani Yulianti Siregar Zulfahri Salim