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Analysis of the Impact of Debt on Student Friendships from an Islamic Perspective Putri, Fannya Regina; Utami, Febrina Amelia; Nasir, Latifah Azzahra; Limbong, Karina Lolo; Siregar, Hapni Laila
International Journal of Education, Information Technology, and Others Vol 7 No 3 (2024): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13370408

Abstract

In Islam, debt is not just a material transaction, but also a moral bond that requires honesty, trustworthiness and responsibility. Lenders who behave well and wisely will be greatly rewarded. However, for those who refuse or fail to repay the debt properly, there is a great threat. Therefore, it is important for all of us to observe the Shari'a correctly in matters of debt. The problem in this study is the effect of debt on friendship relationships seen from the point of view of Islamic teachings, with a sample of 100 students of Medan State University. This research method uses a quantitative method, with data collection techniques in the form of a questionnaire or questionnaire analyzed using SPSS. From the results of the research conducted, it shows that the Sig value for influencing debt on friendship relationships is 0.000 <0.05 and the Thitung value is 16,729> Ttabel 1,985. So it can be stated that debt has a positive and significant effect on friendship relationships, so it can be stated that debt greatly affects friendship relationships.
STRATEGI CYBERSECURITY UNTUK PERLINDUNGAN DATA AKUNTANSI: KAJIAN LITERATUR SISTEMATIS 2021-2025 DAELI, IMAN SUYAKIN; Ningsih, Ririn Setia; Limbong, Karina Lolo; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4535

Abstract

The rapid digitalization of business processes has positioned accounting data as a strategic asset that is highly vulnerable to cyber threats such as ransomware, malware, and social engineering. Protecting this data is crucial not only to ensure operational continuity but also to maintain public trust and organizational accountability. This study aims to provide an in-depth review of relevant cybersecurity strategies for safeguarding accounting data, focusing on recent practices and technologies from 2021 to 2025. The research employed a Systematic Literature Review (SLR) approach by examining academic databases such as Scopus, Google Scholar, and SINTA, followed by content analysis and synthesized through a narrative synthesis method. The findings reveal that effective protection strategies emphasize a holistic and multilayered approach, including data encryption, role-based access control, multi-factor authentication, real-time system monitoring, and security audits. Beyond technical measures, employee training and awareness play a critical role in minimizing internal risks. In conclusion, the integration of advanced technologies with human factors and organizational policies significantly enhances the security of accounting data, ensuring data integrity while strengthening business resilience and sustainability in the digital era.