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Mohd. Winario
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Sharing: Journal Of Islamic Economics, Management And Business
Published by Universitas Pahlawan Tuanku Tambusai
ISSN : 29648645     EISSN : 29853370     DOI : https://doi.org/10.31004/sharing
Core Subject : Economy,
Economics, Econometrics & Finance
Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku Tambusai
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 99 Documents
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Analisis Peran Lembaga Keuangan Mikro Syariah dalam Mendukung Integrasi Pemasaran Berbasis E-Commerce untuk Meningkatkan Daya Saing UMKM Nur Hasanah; Yuni Harlina; Syahra Saroja Utami; Khairunnisa Khairunnisa; Abdur Rahman Muhammad
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60245

Abstract

This study aims to analyze the role of Islamic Microfinance Institutions (LKMS) in supporting e-commerce-based marketing integration to improve the competitiveness of MSMEs in the digital era. The method used is library research with a descriptive qualitative approach. Data were obtained from various literature sources such as scientific journals, books, articles, research reports, and relevant academic documents. Data analysis was carried out through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results show that LKMS plays a significant role in providing access to financing, expanding financial inclusion, and providing business assistance for MSMEs. Meanwhile, e-commerce is able to expand markets, increase promotional effectiveness, and strengthen business competitiveness through the use of digital technology. The integration of LKMS and e-commerce creates a synergy that supports the digital transformation of MSMEs through financing, increasing digital literacy, and expanding market access. Collaboration between various parties is needed to realize optimal and sustainable MSME development.
Digitalisasi Sebagai Strategi Penguatan Lembaga Keuangan Mikro Syariah Di Indonesia Haniah Lubis; Irsya Putri Awana; Naila Nazwa Lubis; Farhan Kurnia
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60247

Abstract

Digitalization has become an important strategy in strengthening Islamic Microfinance Institutions (LKMS) in Indonesia. This study aims to determine the role of digitalization in improving service quality and Islamic financial inclusion. The research uses a qualitative approach with a literature study method through various scientific journals, books, and articles. The results show that digitalization is able to improve service efficiency, expand public access to financial services, and support the development of MSMEs through technology-based services such as Islamic fintech and digital payments. However, its implementation still faces challenges, including low digital literacy, limited infrastructure, and the quality of human resources. Therefore, strengthening human resources, service innovation, and regulatory support are needed so that the digital transformation of LKMS can run optimally and sustainably.
Eksistensi Kontrak Lisan Dalam Hukum Komersial Indonesia:Tantangan Pembuktian Dalam Sengketa Bisnis Khairani Alawiyah Matondang; Juanda Maulana; Tegar Efraim Gilbert Siahaan; Alawi Parlindungan Hasibuan
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60258

Abstract

This study aims to analyze the legal status of oral contracts in the Indonesian commercial legal system, identify the challenges of proving them in business disputes, and examine relevant dispute resolution mechanisms. The method used is normative legal research with a qualitative approach. Data were obtained through a literature review covering primary, secondary, and tertiary legal materials, such as laws and regulations, court decisions, books, and scientific journals related to oral contracts and the law of evidence. Data analysis was conducted descriptively and qualitatively through a statutory, conceptual, and case approach. The results show that oral contracts have valid and binding legal standing based on the principle of consensualism and the provisions of Article 1320 of the Civil Code. However, in dispute resolution practice, oral contracts face serious obstacles in the aspect of proof because they are not supported by strong written evidence. The presence of electronic evidence, such as digital messages and communication recordings, is an important alternative in strengthening evidence. Therefore, supporting documentation and regulatory updates are needed to increase legal certainty and protection for parties in business relationships.
Analisis Praktik Akuntansi Manajemen Lingkungan Dalam Identifikasi, Pengukuran, Dan Pengelolaan Biaya Lingkungan Pada UMKM Juli Indah Sari Gurning; Monica Manurung; Ardin Dolok Saribu; Arya Belfriani S; Sry Rezeki Sihotang; Cindi Clawidia Silitonga; Asa Kudus Sihaloho; Haris Kevin Hutapea
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60259

Abstract

This study examines Environmental Management Accounting (EMA) practices in the identification, measurement, and management of environmental costs in Micro, Small, and Medium Enterprises (MSMEs). The results indicate that the implementation of EMA plays a crucial role in helping MSMEs manage environmental information, improve resource efficiency, and support more effective decision-making. Managing environmental information in physical forms, such as energy, water, raw material use, and waste management, tends to be easier to implement than measuring environmental costs in monetary terms. While providing benefits in improving operational efficiency and business sustainability, the implementation of EMA still faces various obstacles, including limited resources, low understanding of environmental accounting, and limited information systems that support comprehensive environmental cost measurement. This study also demonstrates that well-managed environmental information can be a crucial basis for cost control, business planning, and improving organizational performance. Therefore, strengthening the implementation of EMA in MSMEs is a strategic step in encouraging more efficient, responsible, and sustainable business practices.
Transformasi Akuntansi Digital: Implikasi Artificial Intelligence, Big Data, Blockchain, Dan Xbrl TeRhadap Kerangka Konseptual Pelaporan Keuangan Jonathan Marchelino; Oktaf Ndruru; Hamonangan Siallagan
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60260

Abstract

The development of digital technology has significantly transformed accounting and financial reporting practices. Technologies such as Artificial Intelligence (AI), Big Data, Blockchain, and eXtensible Business Reporting Language (XBRL) encourage faster, more accurate, transparent, and relevant collection, processing, analysis, and presentation of financial information. This study aims to analyze the implications of the application of digital technology on the conceptual framework of financial reporting. The method used is a literature study by reviewing scientific journals, books, accounting standards, and related publications. The results of the study indicate that AI increases data processing efficiency and predictive capabilities, Big Data expands information sources that support reporting relevance, Blockchain increases transparency and reliability through decentralized recording, while XBRL facilitates the exchange and standardization of financial data. The integration of these technologies presents opportunities and challenges in maintaining relevance, accurate representation, comparability, timeliness, and verifiability of information, so the accounting profession and regulators need to continue to adapt in the digital era.
Determinan Preferensi Pembelian Iphone Pada Generasi Z: Peran Fear Of Missing Out (FOMO) Dan Media Sosial Zuraidah Zuraidah; Madona Khairunisa; Nurhikmah Nurhikmah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60699

Abstract

The rapid growth of social media and the phenomenon of Fear of Missing Out (FoMO) have influenced iPhone purchase preferences among Generation Z. This study aims to examine the effects of FoMO and social media on iPhone purchase preferences among students of MAN 2 Pekanbaru City. A quantitative approach with an associative research design was employed. Data were collected through questionnaires administered to 91 respondents and analyzed using multiple linear regression. The results indicate that both FoMO and social media have a positive and significant effect on iPhone purchase preferences and jointly explain 65.0% of the variance in purchase preferences. These findings suggest that psychological factors and social media exposure play a significant role in shaping iPhone purchase preferences. This study is limited to students of MAN 2 Pekanbaru City; therefore, its findings cannot be generalized to the entire Generation Z population in Indonesia. Future research is recommended to include broader and more diverse samples to obtain more representative findings.
Analisis Kontribusi Sertifikasi Halal Terhadap Pertumbuhan Industri Catering Di Kota Pekanbaru Ahmad Ahmad; Mahyarni Mahyarni; Meri Yuliani; Fitrianto Fitrianto; Dian Meliza; Redian Mulyadita
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60729

Abstract

Halal certification is a form of government guarantee of the halalness of a product based on Islamic law, which not only serves as a religious marker, but also as a marketing tool and development of the catering industry. This study aims to determine the contribution of halal certification to the growth of the catering industry in Pekanbaru City. This study uses a field research type (Field Research) using a qualitative research approach. The data analysis method used is descriptive qualitative analysis. The results of the study indicate that after obtaining halal certification, there was a significant increase in several business aspects, including increased consumer trust, an increase in the number of orders, expansion of market segments, and increased business turnover. In addition, the certification process also encourages business actors to implement better and more orderly operational standards. Halal certification has been proven to have a positive impact on the growth and professionalism of catering businesses, especially in building the trust of Muslim consumers in Pekanbaru City
Fenomenologi Transendental Tentang Transformasi Makna Uang Tunai Pada Konsumen Pusat Perbelanjaan Modern Kota Pekanbaru Di Era Adopsi QRIS Rahmawati Rahmawati
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i1.60860

Abstract

The development of digital payment systems through the Quick Response Code Indonesian Standard (QRIS) has driven changes in people's transaction patterns towards a cashless society. However, the use of cash has not been completely abandoned because it still has an inherent subjective meaning in everyday life. This study aims to analyze the transformation of the meaning of cash amidst the increasing adoption of QRIS among consumers of modern shopping centers in Pekanbaru City. The study used a qualitative approach with Edmund Husserl's transcendental phenomenology method to understand the participants' lived experiences and awareness regarding the use of cash and digital payments. Data were obtained through in-depth interviews with 15 participants from Generation Z, Millennials, and Generation X, and supported by participant observation. Data analysis was carried out through stages of phenomenological reduction, meaning grouping, and thematic analysis. The results of the study identified three main themes: cash as a means of budget control, cultural heritage and symbols of locality, and the experience of loss of presence due to the digitalization of transactions. These findings indicate that cash still has important psychological, social, and cultural values. The novelty of the study lies in revealing the subjective experiences of Pekanbaru residents regarding the meaning of cash in the era of QRIS-based digital payment transformation.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Divisi Collection PT. Adira Finance Cabang Pekanbaru Husni Fuaddi; Deswita Deswita; Jacky Limayu
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.61451

Abstract

This study aims to analyze the influence of leadership style on the performance of Collection Division employees at PT. Adira Finance Pekanbaru Branch. Leadership style plays an important role in shaping work behavior, motivation, discipline, and employee commitment that impact organizational performance. The study used a quantitative approach with a survey method by distributing questionnaires to all Collection Division employees. The sampling technique used was saturated sampling, so that the entire population was used as a research sample. Data were analyzed using descriptive statistics and simple linear regression to test the influence of leadership style on employee performance. The results showed that leadership style had a positive and significant effect on employee performance. The coefficient of determination (R²) value of 0.611 indicated that leadership style was able to explain 61.1% of the variation in employee performance, while the remaining 38.9% was influenced by other factors outside the study.

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