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All Journal Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Penelitian Ekonomi Manajemen dan Bisnis Hasina: Jurnal Akuntansi dan Bisnis Syariah
Sakina Balqis
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Analisis Faktor-Faktor Penghambat dan Tantangan Utama Bisnis: Studi Kasus pada Usaha Jeruk Salit di Kabanjahe Andi Cici Thania; Marito Ritonga; Fadli Agus Triansyah; Sakina Balqis; Ema Paskah Riyanthi BR Sinuhaji; Gusti Alinski Tumanggor
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 1 (2026): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i1.5878

Abstract

Small and medium-sized enterprises in the agricultural sector face various complex challenges in maintaining sustainability and increasing their competitiveness in a dynamic market. This study aims to identify and analyze the inhibiting factors and main challenges faced by the Jeruk Salit business in Kabanjahe. The research method uses a qualitative approach with in-depth interviews with orange farm owners to explore information about operations, production management, and challenges faced in running the business. The findings show that the Salit Orange business faces several significant obstacles, including limited harvest season (only once a year), uncertainty in production volume, fruit fly infestation, limited product shelf life (only two weeks), wasteful use of orange waste, and lack of competitive product differentiation. In addition, the study also found that government support is still minimal and farmers have limited knowledge about waste management and modern agricultural technology. The implications of this study are the need for a comprehensive business development strategy, including product diversification through waste processing, the development of agritourism models, collaboration between farmers, and more responsive government policies to the needs of small farmers in order to improve the sustainability and competitiveness of the citrus business in Kabanjahe.
Peningkatan Kemampuan Mahasiswa dalam Manajemen Usaha, Produksi dan Operasi melalui Kunjungan Industri PT. XYZ Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis; Nabila Tijani Tharifah; Al Wahfi Suhada Sipahutar; Muh Ainul Yaqin; Hafiz Irwandi
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i1.2446

Abstract

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.
AKUNTABILITAS DAN PENGUNGKAPAN PELAPORAN KEUANGAN GREEN SUKUK: PENDEKATAN AKUNTANSI LINGKUNGAN BERBASIS SYARIAH Cici Carnila Sitepu; Inda Helena Situmorang; Akmal Huda Nasution; Chairunnisa Zakina Adibara; Sakina Balqis
Jurnal Akuntansi dan Bisnis Syariah Vol 3 No 2 (2026): Edisi 5
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/hasina.v3i2.2625

Abstract

Pertumbuhan instrumen keuangan hijau, khususnya Green Sukuk, menjadi respons signifikan dari industri keuangan syariah terhadap tantangan krisis iklim global dan pencapaian Sustainable Development Goals (SDGs). Meskipun pasar menunjukkan antusiasme yang tinggi, terdapat celah fundamental dalam standarisasi pelaporan keuangan yang secara khusus mengintegrasikan aspek keberlanjutan ekologis dengan kepatuhan syariah (sharia compliance). Penelitian ini bertujuan untuk menganalisis secara mendalam konsep akuntabilitas dan mekanisme pengungkapan (disclosure) pada pelaporan keuangan Green Sukuk melalui pendekatan akuntansi lingkungan berbasis syariah. Menggunakan metode kualitatif berupa studi literatur, penelitian ini mengkaji ragam jurnal, buku, dan pedoman standar pelaporan dalam rentang waktu terkinian. Analisis dilakukan dengan membedah kelemahan akuntansi konvensional dalam menginternalisasi biaya lingkungan dan bagaimana filosofi syariah dapat mengisi kekosongan tersebut. Hasil sintesa menunjukkan bahwa akuntansi lingkungan berbasis syariah berlandaskan pada trinitas filosofis: tauhid, khalifah fil ardh (manusia sebagai penjaga bumi), dan maqashid syariah yang secara spesifik mencakup hifz al-biah (perlindungan lingkungan). Implikasi dari penelitian ini merumuskan bahwa akuntabilitas dalam Green Sukuk tidak hanya bersifat keagenan finansial, melainkan dualistik: vertikal kepada Sang Pencipta dan horizontal kepada alam semesta. Pengungkapan pelaporan keuangan yang ideal mensyaratkan integrasi laporan penggunaan dana (use of proceeds), opini dewan pengawas syariah, serta kuantifikasi dampak lingkungan yang diaudit secara independen. Sintesa penelitian ini menawarkan model pelaporan hibrida yang memitigasi risiko greenwashing sekaligus menjaga integritas spiritual dan material dari instrumen Green Sukuk.
Co-Authors Akmal Huda Nasution, Akmal Huda Al Wahfi Suhada Sipahutar Andi Cici Thania Chairunnisa Zakina Adibara Cici Carnila Sitepu Ema Paskah Riyanthi BR Sinuhaji Fadli Agus Triansyah Gusti Alinski Tumanggor Hafiz Irwandi Inda Helena Situmorang Marito Ritonga Muh Ainul Yaqin Nabila Tijani Tharifah nela permata sari lubis