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All Journal Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ekonomi Dan Bisnis International Journal of Islamic Business Management
Nurhikmah Berasa
Universitas Islam Negeri Sumatera Utara
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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ANALISIS KONSEP DASAR SISTEM INFORMASI MANAJEMEN UNTUK MENDUKUNG TRANSPARANSI DI BANK SYARI’AH INDONESIA KCP KRAKATAU Miranti Agustina; Nurhikmah Berasa; Mella Afrina; Nurbaiti
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the fundamental concept of Management Information Systems (MIS) in supporting transparency at Bank Syariah Indonesia (BSI) Krakatau Sub-Branch Office. Transparency is one of the main principles of sharia governance, playing a crucial role in building customer trust and enhancing the accountability of Islamic financial institutions. The research employs a descriptive qualitative method using a case study approach at BSI Krakatau Sub-Branch through interviews, observations, and documentation. The findings reveal that the application of basic MIS concepts at BSI Krakatau has contributed to improving information disclosure, accelerating service processes, and enhancing the effectiveness of internal supervision. However, further optimization is needed in data integration and the comprehensive use of digital technology. This study concludes that MIS plays a strategic role in realizing transparency and good governance in Islamic banking institutions.
STUDI LITERATUR PEMBIAYAAN UMKM PADA PERBANKAN SYARIAH Nurhikmah Berasa; Haya Aghnia Azzahra; Muhammad Habib Rifky; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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This study aims to analyze the role and effectiveness of Islamic banking in financing micro, small, and medium enterprises (MSMEs) in Indonesia. Using a qualitative descriptive approach through literature review, this research synthesizes data from books, scientific journals, and official publications from 2014 to 2024 related to Islamic banking and MSME development. The study reveals that Islamic banks play a crucial role in supporting MSMEs through profit-and-loss sharing schemes such as mudharabah, musyarakah, and murabahah, which emphasize fairness and partnership principles. Despite these advantages, several obstacles remain, including low Islamic financial literacy, limited collateral, and insufficient product innovation for micro-segments. The findings suggest that collaboration among Islamic banks, government, and financial technology institutions is necessary to enhance inclusion and innovation in Islamic financing. This research contributes theoretically to the development of Islamic financial models for MSMEs and provides practical implications for policymakers to strengthen the Islamic banking ecosystem in promoting inclusive and sustainable economic growth in Indonesia.
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): Desember
Publisher : CV. Barokah Publsiher

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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.
Analisis Pajak Penghasilan Pasal 24: Mekanisme Kredit Pajak Luar Negeri dan Implikasinya Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Januari-Juni 2025
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v3i2.1298

Abstract

Pajak Penghasilan Pasal 24 merupakan salah satu ketentuan penting dalam sistem perpajakan di Indonesia yang memberikan perlindungan terhadap wajib pajak dalam negeri dari kemungkinan pengenaan pajak berganda atas penghasilan yang berasal dari luar negeri. Pasal ini memberikan hak bagi wajib pajak untuk mengkreditkan pajak yang telah dibayar atau terutang di luar negeri terhadap pajak yang terutang di Indonesia dalam tahun pajak yang sama. Artikel ini menyajikan kajian mendalam mengenai konsep, landasan hukum, subjek dan objek pajak, mekanisme pengkreditan, prosedur administratif, serta tantangan yang dihadapi dalam implementasi Pasal 24. Pembahasan juga dilengkapi dengan studi literatur dan referensi dari jurnal yang relevan untuk memberikan pemahaman yang utuh dan aplikatif bagi akademisi, praktisi, maupun wajib pajak.
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 Dinda Nurayuni Humaira Dini Vientiany Fadillah Syafitri Haya Aghnia Azzahra Mella Afrina Miranti Agustina Muhammad Habib Rifky Muhammad Ikhsan Harahap Nurbaiti, Nurbaiti Nursantri Yanti Wa Ode Jeslin