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All Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ilmiah Manajemen dan Akuntansi International Journal of Islamic Business Management
Wa Ode Jeslin
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EFEKTIVITAS MANAJEMEN PEMBIAYAAN SYARIAH DALAM MENGEMBANGKAN SEKTOR RIIL Wa Ode Jeslin; Ahmad Ramdhani Mungkur; Mella Afrina; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the effectiveness of Islamic financing management in developing the real sector in Indonesia. The research employs a qualitative descriptive approach through an extensive literature review of academic journals, financial institution reports, and official policy documents related to Islamic finance. The findings indicate that Islamic financing significantly strengthens the real sector foundation through partnership-based contracts such as mudharabah and musyarakah, which enhance MSME productivity and create new employment opportunities. Moreover, fiscal instruments such as Sukuk Negara (Islamic Sovereign Bonds) play a pivotal role in financing national development projects that are productive, sustainable, and compliant with Islamic principles. The main challenges include limited financial literacy, lack of product innovation, and concentration of financing in specific sectors. This study concludes that the effectiveness of Islamic financing management depends not only on financial performance but also on the integration of regulatory frameworks, digital innovation, and public literacy. Therefore, synergy between fiscal, monetary, and Islamic financial institutions is essential to realize a fair, productive, and sustainable Islamic economy in Indonesia.
PERAN ANGGARAN PRODUKSI DALAM MENGENDALIKAN BIAYA DAN MENJAGA KELANCARAN PROSES OPERASIONAL PERUSAHAAN Wa Ode Jeslin; Try Wahyuni Mawatdah; Khoirotunnisa Limbong; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4eqcz654

Abstract

This study aims to analyze the role of the production budget in controlling production costs and maintaining the smoothness of a company’s operational processes. The production budget is a crucial component of management planning and control, as it serves as a guideline for allocating resources and managing production activities efficiently. This research uses a qualitative approach with a library research method by reviewing relevant textbooks, scientific journals, and research articles related to production budgeting. The results indicate that the production budget functions as a tool for planning, organizing, supervising, and controlling production activities. Through an effective production budget, companies are able to control raw material costs, direct labor costs, and manufacturing overhead costs by analyzing variances between budgeted and actual costs. Proper and realistic production budgeting helps minimize cost inefficiencies, reduce waste, and ensure continuous and efficient operational performance, thereby supporting the achievement of organizational objectives in a competitive business environment.
Strategi Penerapan Sistem Informasi Digital untuk Meningkatkan Daya Saing Bank Syariah di Sumatera Utara Ananda Fitriani Oktavia; Syarifah Hanum Tumangger; Wa Ode Jeslin; Nurbaiti
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 4 (2025): December : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i4.870

Abstract

Penelitian ini bertujuan untuk merumuskan strategi penerapan Sistem Informasi Digital (SID) guna meningkatkan daya saing Bank Syariah Indonesia (BSI) di Sumatera Utara. Implementasi digital melalui BYOND oleh BSI telah memberikan kemudahan akses dan efisiensi transaksi kepada nasabah, namun masih terdapat tantangan, seperti ketidakstabilan sistem, rendahnya literasi digital, serta kekhawatiran terhadap keamanan dan perlindungan data. Penelitian sebelumnya umumnya berfokus pada dampak layanan digital terhadap kepuasan atau minat nasabah, sehingga belum menghasilkan strategi implementasi SID yang komprehensif dan disesuaikan dengan karakteristik wilayah Sumatera Utara. Studi ini menjawab kesenjangan tersebut dengan mewawancarai dua nasabah aktif BSI di Medan untuk memperoleh gambaran pengalaman langsung terkait kemudahan penggunaan aplikasi digital, persepsi risiko, serta peningkatan kebutuhan layanan. Temuan penelitian menunjukkan bahwa peningkatan daya saing digital tidak semata-mata ditentukan oleh aspek teknis, seperti kecepatan, akurasi, dan keamanan sistem, tetapi juga memerlukan penguatan kepercayaan nasabah, edukasi digital, serta kompetensi sumber daya manusia dalam menjelaskan layanan teknologi berbasis syariah. Studi ini menghasilkan strategi implementasi SID yang menekankan optimalisasi arsitektur BYOND, peningkatan literasi dan kepercayaan nasabah, inovasi produk digital syariah secara menyeluruh, serta pengembangan sumber daya manusia digital sebagai fondasi penguatan daya saing BSI yang berkelanjutan.
Pemanfaatan Sereh melalui Diversifikasi Produk Spray Anti Nyamuk dalam Meningkatkan Nilai Ekonomi dan Pengembangan UMKM di Nagori Bahbiak Fadillah Syafitri; Nurhikmah Berasa; Wa Ode Jeslin; Nursantri Yanti
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 3 (2026): August : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i3.2576

Abstract

This study aims to analyze the utilization of lemongrass through diversification into mosquito repellent spray products to increase economic value and support MSME development in Nagori Bahbiak. This study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation of training activities. The results show that lemongrass as a local resource has potential to be developed into a practical and value-added product. The training activities provided the community with knowledge and skills regarding the processing of lemongrass into mosquito repellent spray, while introducing the importance of product packaging and identity. The product was packaged in spray bottles with the “Serai Dewasa” label, giving it a more attractive form and marketing potential. This diversification added value by transforming a local resource into a ready-to-use product while creating opportunities for community business development. Product development can focus on quality improvement, packaging design, pricing, promotion, and social media marketing. This study concludes that lemongrass diversification into mosquito repellent spray can improve community skills, optimize local potential, create business opportunities, support MSME development, and increase community income sustainably in Nagori Bahbiak.
Co-Authors Ahmad Ramdhani Mungkur Ananda Fitriani Oktavia Dini Vientiany Fadillah Syafitri Khoirotunnisa Limbong Mella Afrina Muhammad Ikhsan Harahap Nurbaiti, Nurbaiti Nurhikmah Berasa Nursantri Yanti Syarifah Hanum Tumangger Try Wahyuni Mawatdah