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M. Guffar Harahap
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dusun III desa Lengau seprang, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara. Indonesia
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Journal of Sharia Business Management
  • jurnalmanajemenbisnissyariah
  • Website
Published by CV. Barokah Publisher
ISSN : -     EISSN : 29632218     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
(INTERNATIONAL, Journal of Sharia Business Management) is dedicated to the development of scientific treasures in the field of Islamic economics and finance. Researchers and academics are given space to contribute to various studies published through this journal. The scope of the study of the (INTERNATIONAL, Journal of Sharia Business Management) is related to the themes of Islamic economics, Islamic banking, Islamic accounting, sharia management, sharia business, ZISWAF, halal industry, and other studies that correlate with the theme of this journal and have interesting discussion value. Each published article is the sole responsibility of the Author, but the Editor can edit without changing the substance of the article.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
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THE EFFECT OF TOTAL ASSETS AND THIRD PARTY FUNDS ON FINANCING AT ISLAMIC BANK KB BANK 2020 TO 2023 Ami Nullah Marlis Tanjung; M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 2 (2024): Juni
Publisher : CV. Barokah Publsiher

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Abstract

The rapid growth of Islamic banking today, accompanied by an increase in the number of Islamic banking customers, is an interesting phenomenon in the midst of a dual banking system. This study aims to determine and analyse the effect of Total Assets and Third Party Funds on Financing at KB Islamic Banks from 2020 in the first quarter to 2023 in the fourth quarter. The data used is the financial report of KB Bank Syariah which has been published on the website www.kbbanksyariah.co.id. The method of analysis in this study is an associative method, with classical testing, and statistical analysis, namely multiple linear regression analysis. The variables of this study are Total Assets as variable X 1 and Third Party Funds as variable X 2 and Financing as Y. The results of the analysis using the statistical t test with a significant (α) = 0.05 using the sig value from the SPSS output obtained the significance value of each independent variable Total Assets (0.00) and Third Party Funds (0.655). The Total Asset variable alone has a partial influence on financing, while the Third Party Fund variable is far above the significance of 0.05 and this identifies that there is no partial influence on financing. The results of the analysis with the F test with a significance (α) = 0.05 obtained a significance of 0.000. This value is not greater than the significance value of 0.05 and this indicates that there is a significant relationship between Total Assets and Third Party Funds on financing simultaneously
APPLICATION OF ISLAMIC ECONOMICS IN SOCIETY: CASE STUDIES AND THEIR IMPLICATIONS FOR THE LOCAL ECONOMY M. Guffar Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
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Abstract

Penerapan ekonomi Islam di tengah masyarakat menjadi salah satu pendekatan yang semakin relevan dalam menciptakan sistem perekonomian yang berkeadilan dan berkelanjutan. Artikel ini bertujuan untuk menganalisis penerapan prinsip-prinsip ekonomi Islam dalam kehidupan masyarakat sehari-hari dan dampaknya terhadap perekonomian lokal. Penelitian ini menggunakan metode studi kasus pada beberapa komunitas yang menerapkan prinsip ekonomi syariah, seperti zakat, wakaf, dan sistem bagi hasil dalam usaha mikro. Data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan ekonomi Islam mampu meningkatkan kesejahteraan masyarakat, memperkuat solidaritas sosial, dan mendukung pertumbuhan ekonomi lokal. Namun, tantangan seperti rendahnya literasi keuangan syariah dan kurangnya dukungan regulasi juga ditemukan. Studi ini merekomendasikan peningkatan edukasi masyarakat tentang ekonomi Islam serta penguatan kebijakan pemerintah untuk mendukung implementasinya. Penelitian ini memberikan kontribusi signifikan bagi pengembangan literatur tentang ekonomi Islam dan implikasinya pada konteks lokal.
PENGELOLAAN RESIKO USAHA AL- WASHLIYAH Burhanuddin Al-Butary; Hablil Ikhwana; Muhammad Rahmat; Fahmi Anshari Nasution; Dilla Pratiwi
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
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Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan resiko pada usaha berbasis syariah di Al-Washliyah. Metodologi yang digunakan studi literatur terhadap artikel-artikel jurnal yang relevan dengan penelitian ini, terkait manajemen resiko usaha berbasis syariah. Hasil temuan, pengelolaan resiko tidak saja diperlukan untuk menjaga usaha agar dapat bertahan operasionalnya, juga sebagai strategi untuk menciptakan manfaat maksimal manajemen resiko, yaitu menjamin pencapaian tujuan, memperkecil kemungkinan bangkrut, meningkatkan keuntungan perusahaan, dan memberi keamanan perusahaan. .
STRATEGI ADAPTASI PEDAGANG PAKAIAN PASAR INPRES I KISARAN TERHADAP KEHADIRAN PASAR MODERN: SEBUAH STUDI ETNOGRAFI Chairina
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
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Abstract

Perkembangan pasar modern seperti toko ritel dan mall menjadi tantangan besar bagi pasar tradisional. Tujuan penelitian ini untuk mengetahui strategi adaptasi yang dilakukan oleh pedagang Pasar Inpres I Kisaran dalam menghadapi kehadiran Pasar Modern. Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi. Pengumpulan datanya melalui observasi partisipatif, wawancara mendalam, dan dokumentasi terhadap pedagang pakaian. Hasil penelitian menunjukkan bahwa para pedagang mengembangkan berbagai strategi adaptasi seperti penyesuaian harga, menjalin hubungan baik dengan pelanggan, menambah jam berdagang, pemanfaatan media sosial, dan menggunakan pembayaran digital
ANALYSIS OF THE ROLE OF SUSTAINABILITY ACCOUNTING IN IMPROVING THE ENVIRONMENTAL AND SOCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA. Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
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Abstract

This study aims to analyze the role of sustainability accounting in improving the environmental and social performance of manufacturing companies in Indonesia. With the growing global awareness of sustainability issues, companies are expected not only to pursue financial profit but also to consider the impact of business activities on the environment and society. Through a qualitative approach involving literature reviews and case studies, this research finds that proper implementation of sustainability accounting can positively impact transparency, accountability, and corporate decision-making in managing environmental and social issues. The results also indicate that companies that consistently apply sustainability accounting show improvements in reputation, operational efficiency, and regulatory compliance
THE ROLE OF ISLAMIC BUSINESS ETHICS IN THE DEVELOPMENT OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) M. Guffar Harahap; Cita Ayni Putri Silalahi
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
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Abstract

This research aims to analyze the role of Islamic business ethics in the development of Micro, Small, and Medium Enterprises (MSMEs). This study uses a mixed approach with a quantitative method in the form of a survey of MSMEs and a qualitative method in the form of an in-depth interview with MSME owners or managers. The results of the study show that Islamic business ethics have a positive and significant influence on the performance of MSMEs. The honesty dimension is the key factor that has the most influence on the performance of MSMEs. MSMEs that apply Islamic business ethics at a high level have better performance compared to MSMEs that apply Islamic business ethics at a low level. The implementation of Islamic business ethics in MSMEs still faces several challenges, such as lack of understanding, lack of resources, and unfair competition. This research provides implications for MSME actors, the government, Islamic financial institutions, and subsequent researchers.
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
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Abstract

This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.
AKSELERASI EKOSISTEM HALAL MELALUI TRANSFORMASI DIGITAL: EFEKTIVITAS SIHALAL DAN FINTECH SYARIAH Anggi Pratiwi Sitorus; Salman Munthe; Daffa Muhammad Safwan; Dimas Kristiano Hutapea
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
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Penelitian ini bertujuan untuk mengevaluasi efektivitas transformasi digital dalam mengakselerasi pertumbuhan ekosistem ekonomi syariah di Indonesia melalui implementasi Sistem Informasi Halal Terintegrasi (SIHALAL) dan pemanfaatan Financial Technology (Fintech) Peer-to-Peer Lending Syariah sebagai dua instrumen digital utama yang diamanatkan dalam Masterplan Ekonomi Syariah Indonesia (MEKSI) 2019–2024. Menggunakan pendekatan deskriptif kualitatif dengan menganalisis data sekunder dari laporan BPJPH, OJK, LEKSI, serta dokumen strategis KNEKS, penelitian ini mengidentifikasi dampak digitalisasi terhadap efisiensi birokrasi sertifikasi halal dan perluasan akses pembiayaan UMKM. Hasil penelitian menunjukkan bahwa SIHALAL secara signifikan menurunkan hambatan administratif melalui digitalisasi proses audit, integrasi data, dan mekanisme self-declare sehingga mempercepat masuknya UMKM ke dalam rantai nilai halal. Sementara itu, Fintech P2P Lending Syariah terbukti mampu mengurangi kesenjangan pembiayaan melalui model penilaian kelayakan berbasis digital yang lebih adaptif terhadap pelaku usaha feasible tetapi belum bankable. Sinergi kedua instrumen digital ini memperkuat konektivitas antara legalitas produk dan akses modal, sekaligus menciptakan ekosistem halal yang lebih inklusif, responsif, dan kompetitif. Temuan ini menegaskan bahwa transformasi digital bukan hanya mendukung efisiensi proses, tetapi menjadi katalis strategis dalam mempercepat integrasi sektor riil dan sektor keuangan syariah guna mendorong Indonesia menuju posisi sebagai pusat produsen halal global.
IMPLEMENTASI KULIAH KERJA MANAJEMEN BISNIS SYARIAH (KKMBS) DI LEMBAGA PENELITIAN DAN PUBLIKASI ILMIAH (LPPI) MEDAN Mr. Irfan Chema; Cita Ayni Putri Silalahi
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
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Abstract

Higher education based on Islamic knowledge requires graduates who not only master Islamic management theory but also possess practical skills and professionalism. The Islamic Business Management Work Lecture (KKMBS) program provides practical learning that integrates managerial competencies, Islamic business ethics, and students’ soft skills. This study aims to describe the implementation of KKMBS at the Institute of Research and Scientific Publication (LPPI), Universitas Muslim Nusantara (Al-Washliyah) Medan, including student activities, competency achievements, challenges, and institutional guidance. A qualitative approach was used with data collection through observation, informal interviews, and documentation. Data analysis employed Miles and Huberman’s interactive model. Results show students gained hands-on experience in research administration, scientific publication, teamwork, and the application of Islamic ethical values such as trustworthiness and responsibility. Intensive guidance helped students overcome adaptation challenges. In conclusion, KKMBS strengthens students’ technical, social, and ethical competencies and prepares them for professional work in accordance with Islamic Business Management principles
ANALYSIS OF THE USE OF SHARIA FINTECH REVIEWED FROM MAQASID SYARIAH IN STAI JAM'IYAH MAHMUDIYAH LANGKAT STUDENTS Cita Ayni Putri Silalahi; Alistraja Dison Silalahi; Khairani Sakdiah; Dalmi Iskandar Sultani; Safira Khoirunnisa
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
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This study aims to assess the level of understanding and use of Islamic fintech among students at STAI Jam'iyah Mahmudiyah Langkat using the perspective of maqasid sharia. The research approach used was descriptive qualitative, with data obtained through observation, interviews, and documentation. The results showed that 70% of students understood the differences between Islamic and conventional fintech, particularly in terms of avoiding usury and implementing Islamic principles. However, 30% still preferred conventional fintech due to convenience. Furthermore, approximately 80% of students used Islamic fintech services such as OVO Syariah and Dana Syariah to meet various financial needs. From the perspective of maqasid sharia, the existence of Islamic fintech contributes to safeguarding religion, life, intellect, lineage, and wealth through a halal, secure, and transparent financial system. Based on these findings, this study recommends improving education and developing technological innovations to increase interest in Islamic fintech and strengthen the application of Islamic values in the modern economic system

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