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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman AL-FALAH : Journal of Islamic Economics Journal Of Islamic Social Finance Management JIFTECH: Journal Of Islamic Financial Technology Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan dan Keperdataan

Lubis, Delima Sari

UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Author-ID : 2489773

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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ANALISIS PENGARUH INFLASI DAN PERTUMBUHAN EKONOMI TERHADAP PENGANGGURAN Lubis, Delima Sari
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 3, No 2 (2017): Desember 2017, 10 Articles, Pages 180 - 403
Publisher : Institut Agama Islam Negeri Padangsidimpuan

One of the problems being going developing countries is unemployment. Unemployment is a quite complicated problem and requires seriousness in solving it. If economic growth increases it will cause unemployment to decline. The result of research shows that partially variable of inflation does not have significant effect to unemployment.It is based by Â tcount (-0.147921 ttable( 2.01537. While the economic growth variable has no effect on unemployment. The t test shows the obtained tcount(-0.369640)ttable (2.01537). Simultaneously, the variables of inflation, economic growth and dummy variables have an effect on unemployment cause Fcount(7.101933) Ftable(2.82). The determination coefficient test is 0.509637,Â It indicates that the independent variables are able to explain the dependent variable of 50.9 percent, while the 49.1 percent is influenced by other variables outside of this research. The research equation thatÂ isPG = 17.43638+(-0.014508*INF)â€“(0.240327*PE)+(-5.072613*DUMMY)+ eit.Keywords: Inflation, Economic Growth, Unemployment

ANALISIS NILAI DAN RAMALAN INFLASI DENGAN METODE ARCH DAN GARCH Delima Sari Lubis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 2, No 1 (2016): Juni 2016, 10 Articles, Pages 1 - 115
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Inflation is a condition where the level of price increases in general and continuously. To control inflation , the government through various policies.This study found that the pattern of the data plot is relatively constant and the deviation data is not constant.Mean models created namely; Inflation = 5.758472 + et. From the examination of the lag 1 residual plot can be seen that the p-value is equal to 0.0000, with an error rate of 5%, where research is a significant heteroscedasticity. After examination of up to lag 12 it produces a fairly small probability value of less than 5 %. Small probability value to a fairly long lag is indicative GARCH model is more suitable than the ARCH. Based on GARCH overfitting process it can be concluded orders p and q are used is p = 1 and q = 1. So that the mean and variance models are models created; Inflation = 5.386303 + et. Sehingga σ2t = 1.209697 + 0.810531e2t-1 – 0.322105 σ2t-2. Based on the results forecast for the next 5 years , it was found that the inflation rate will continue to fluctuate, The highest value reached 9.27% and the lowest value of 0.66 %

DETERMINAN KEPUTUSAN PERUSAHAAN MENGGUNAKAN ALUMNI EKONOMI SYARIAH Delima Sari Lubis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 1 (2019): JUNI 2019
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v5i1.1790

AbstractThe study was conducted to determine the effect of education, experience, expertise, and character on company decisions using Islamic Economics graduates. The data processed in this study is primary data that obtained through distributing questionnaires to companies using graduates of Islamic Economics. The number of research samples was 40 companies. The data obtained were analyzed using multiple linear regression equations through the equation KepPer = a+ b1Pen + b2Peng + b3K + b4KP + e. Education, experience, expertise, and character contributed 56% to the company's decision to use Islamic economic graduates and the remaining 44% was contributed by other factors outside the research. Variables that significantly influence the company's decision to use Islamic economic graduates consist of; education. While the variables that do not influence the company's decision to use Islamic economic Islamic economic are characters. Simultaneously all independent variables have a significant effect on the bound. Keywords : Corporate Decisions, Education, Character Abstrak Penelitian bertujuan untuk mengetahui pengaruh pendidikan, pengalaman, keahlian, dan karakter terhadap keputusan perusahaan menggunakan alumni Ekonomi Syariah. Data yang diolah dalam penelitian ini berupa data primer yang diperoleh melalui penyebaran kuesioner kepada perusahaan pengguna alumni jurusan Ekonomi Syariah. Jumlah sampel penelitian sebanyak 40 responden atau perusahaan. Data yang diperoleh dianalisis dengan menggunakan persamaan regresi linier berganda melalui persamaan KepPer= a + b1Pen+ b2Peng+ b3K + b4KP+ e. Pendidikan, pengalaman, keahlian, dan karakter memiliki kontribusi sebesar 56% terhadap keputusan perusahaan menggunakan alumni Ekonomi Syariah dan 44% sisanya disumbangkan oleh faktor-faktor lain di luar penelitian.Variabel yang signifikan mempengaruhi keputusan perusahaan dalam menggunakan alumni ekonomi syariah terdiri dari pendidikan. Sedangkan variabel yang tidak mempengaruhi keputusan perusahaan dalam menggunakan alumni ekonomi syariah adalah karakter. Secarasimultan semua variabel bebas berpengaruh secara signifikan terhadap terikat. Kata Kunci: Keputusan Perusahaan, Pendidikan, Karakter.

Pemberdayaan UMKM Melalui Lembaga Keuangan Syariah Sebagai Upaya Pengentasan Kemiskinan Kota Padangsidimpuan Delima Sari Lubis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 2, No 2 (2016): Desember 2016, 10 Articles, Pages 116 - 285
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v2i2.665

One way that can be done to build the local economy is through increased UMKM. Existence of UMKM simply can not be in doubt, because it has proven able to survive as an economic driver in the event of a crisis. On the other hand, has many limitations and require care and support to enable the business directional link. Problems faced UMKM in all areas is almost the same, that is; limited working capital, the quality of human resources is low, productivity and product quality is low, and the lack of mastery of science and technology.To resolve these issues, the need for a balance between the financial sector which is sufficient progress with the real sector (UMKM). in several ways, namely;First, the need for a partnership program for businesses that have not bankable,The second, in terms of management, UMKM desperately need a companion who acts as advisors to enhance capacity building.Third, the popularity of Islamic financial institutions need to be improved.

ANALISIS FAKTOR YANG MEMPENGARUHI KURS RUPIAH TERHADAP DOLLAR AMERIKA SERIKAT Delima Sari Lubis
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 6, No 1 (2018)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Nilai tukar Rupiah terhadap Dolar Amerika Serikat berfluktuasi dari tahun ke tahun. Hal ini disebabkan berbagai faktor yang mengakibatkan penguatan atau pelemahan nilai tukar rupiah. Berdasarkan data, nilai tukar Rupiah mengalami fluktuasi dari tahun 1997 hingga 2015. Pada tahun 2010 nilai tukar Rupiah 8991 terus melemah menjadi 13795 pada tahun 2015. Nilai ekspor dan impor dari tahun 2010 hingga 2015 terus menurun. Sementara tingkat inflasi berfluktuasi hingga tahun 2015 sebesar 3,35%. Dengan demikian penelitian ini bertujuan untuk menguji apakah ada pengaruh antara ekspor, impor dan inflasi terhadap nilai tukar secara parsial dan simultan. Penelitian ini dilakukan di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah tipe data sekunder time series dari tahun 1986-2015, sehingga ada 30 data. Data diperoleh dari situs web Badan Pusat Statistik. Pengujian dilakukan menggunakan Eviews versi 9. Hasil penelitian menunjukkan bahwa secara parsial variabel ekspor tidak memiliki pengaruh yang signifikan terhadap nilai tukar Rupiah terhadap Dollar, karena p-value lebih besar dari α, (0,2728 0,05). Variabel impor juga tidak berpengaruh signifikan terhadap nilai tukar Rupiah terhadap Dollar, karena p-value lebih besar dari α, (0,3418 0,05). Sedangkan variabel inflasi memiliki pengaruh yang signifikan terhadap nilai tukar Rupiah terhadap Dollar, karena p-value lebih kecil dari α, (0,0009 0,05). Secara bersamaan, ekspor, impor dan inflasi memiliki pengaruh yang signifikan terhadap nilai tukar Rupiah terhadap Dolar, karena nilai prob. F-statistic lebih kecil dari α, (0,006945 0,05).

PENGARUH BIAYA-BIAYA PRODUKSI TERHADAP HARGA POKOK PRODUKSI PT. TIMAH (PERSERO) TBK TAHUN 2009-2017 Delima Sari Lubis
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 6, No 2 (2018)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

AbstrakPenelitian ini di latarbelakangi oleh Harga Pokok Produksi yang mengalami naik turun dalam waktu tertentu, masalah dalam penelitian ini adalah Harga Pokok Produksi lebih rendah kecil dari pada Biaya-biaya Produksi yang dikeluar kanoleh perusahaan Pada PT. Timah (Persero) tbk, yang bisa dilihat dalam Laporan Keuangan pada Beban Pokok Pendapatan yaitu: Biaya Bahan Baku (BBB), BiayaTenagaKerjadanBiaya Overhead Pabrik (BTK danBOP) dalam kurun waktu 2009-2017. Rumusan masalah dalam penelitian ini adalah apakah BBB, BTK dan BOP berpengaruh secaraparsial dan simultan terhadap Harga Pokok Produksi Perusahaan PT. Timah (Persero) tbk Tahun 2009-2017. Tujuan dari penelitian ini adalah untuk mengetahui apakah BBB, BTK dan BOP dapat memberikan pengaruht erhadap Harga Pokok Produks ibaik secara parsial maupun simultan pada perusahaaan PT. Timah (Persero) tbk tahun 2009-2017. Teori yang digunakan dalam penelitian ini berkaitan dengan akuntansi biaya yaitu harga pokok produksi pada laporan keuangan perusahaan. Sehubungan dengan itu, teori pendekatan yang dilakukan adalah teori yang berkaitan dengan laporan keuangan. Data yang diambil yaitu dari publikas ilaporan keuangan perusahaan PT. Timah (Persero) tbk melalui website www.idx.co.id,jenis penelitian ini adalah penelitian kuantitatif, populasi dari penelitian ini adalah seluruh laporan keuangan perusahaan PT. Timah (Persero) tbk sejak berdiri sampai sekarang, sampel dalam penelitian ini adalah data laporan keuangan pertri wulans elama 8 tahun yang berjumlah 34 sampel yaitu dari tahun 2009-2017. Teknik analisis data yang digunakan adalah uji statistic deskriptif, Hasilanalisis penelitian diuraikan secara statistic maka perhitungan secara parsial (ujit), diketahui bahwa BBB memiliki nilai thitungttabel(8,1182,039) sehingga BBB ada pengaruh positifdan signifikan terhadap HPP.BTK dan BOP memiliki nilai thitungt table (5,996 2,039) sehingga ada pengaruh positif dan signifikan terhadap HPP. Secara simultan (uji F) nilai FhitungFtabel(288,5183,30) maka dapat disimpulkan ada pengaruh BBB dan BTK dan BOP secarasimultanterhadap HPP perusahaanpada PT. Timah (Persero) tbk. Dan dapat juga disimpulkan dari hasil Uji Koefisien Determinasi ada pengaruh sebesar 94,6% yang dipengaruh ioleh variasi variabel BBB, BTK, dan BOP terhadap HPP, dansisanya 5,4% di pengaruhi olehvariasi variabel lain di luar model.AbstrakThis research is based on the background of the Cost of Production which experiences a ups and downs in a certain time, the problem in this study is that the Cost of Production is lower than the Production Costs which are released by the company at PT. Timah (Persero) Tbk, which can be seen in the Financial Statements on Cost of Revenue, namely: Raw Material Costs (BBB), Costs of Power Work and Factory Overhead Costs (BTK and BOP) in the period 2009-2017. The formulation of the problem in this study is whether BBB, BTK and BOP have an effect on the financial and simultaneous effect on the Cost of Production of the Company PT. Timah (Persero) year 2009-2017. The purpose of this study is to find out whether BBB, BTK and BOP can have an influence on the Cost of Goods, either partially or simultaneously in the company of PT. Timah (Persero) Tbk in 2009-2017. The theory used in this study relates to cost accounting, namely the cost of production in the company's financial statements. In connection with that, the theory of the approach taken is the theory relating to financial statements. Data taken is from publicas financial reporting company PT. Timah (Persero) Tbk through the website www.idx.co.id, this type of research is quantitative research, the population of this study is all financial statements of the company PT. Timah (Persero) Tbk since its inception until now, the sample in this study is the data of financial statements pertur wulans for 8 years totaling 34 samples, namely from 2009-2017. The data analysis technique used is descriptive statistical test, the results of the research analysis are described statistically, then the partial calculation (test), it is known that BBB has a tcount t table (8.118 2.039) so that BBB has a positive and significant influence on HPP. t count t table (5,996 2,039) so that there is a positive and significant effect on HPP. Simultaneously (F test) the value of Fcount Ftable (288,518 3.30), it can be concluded that there is the influence of BBB and BTK and BOP in line with the multidimensionality of the company's HPP at PT. Timah (Persero) Tbk. And it can also be concluded from the results of the Determination Coefficient Test that there is an effect of 94.6% which is influenced by variations in the variables BBB, BTK, and BOP on HPP, and the 5.4% effect is influenced by various other variables outside the model. Keywords: BBB, BTK, BOP, and Price of Production

EKSISTENSI AKUNTANSI DALAM ISLAM Delima Sari Lubis
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Abstract Accounting in Islam known as muhasabah. Muhasabah could mean bookkeeping, calculation , debat , and imbalans in Islam known as muḥāsabah. By the definition of sharia accounting is a collection of legal basis and a permanent standard, which is inferred from the sources of Islamic law and is used as a rule by an accountant in his work, both in accounting, analysis, measurement, presentation , and explanation, and became a foothold in explain an event or events. Based on the known history of the concept of sharia accounting that has existed much earlier than conventional accounting concepts. Based on the known history of the concept of sharia accounting that has existed much earlier than conventional accounting concepts . Kata Kunci : Accounting, muhasabah

Determinan Pendapatan Rumah Tangga Muslim Febrida Khairani; Delima Sari Lubis; Rodame Monitorir Napitupulu
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 8, No 2 (2020)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v8i2.3358

Abstract The background of the problem in this study is that in addition to being a wife in a family, women also play a role as housewives, meaning that women manage all household matters. Women who work precisely in the Environment I of Kayu Ombun Village to fulfill their daily needs, help their husbands ease their burden in earning a living due to the large number of family members, and to increase family income. This study aims to determine the effect of working women, education level, and family members on Muslim household income. Women working according to Sanderson K Stepen is a new feminist awareness that women can meet family income. The level of education according to Sudharjo is the education owned by a worker is the basic capital needed to carry out work. Family Members, according to Mantra, are all family members who are included in the workforce group. Home income according to Boserup Ester is the total income of all family members to meet shared needs. This research is a quantitative research. Data collection instruments used a questionnaire with a sample of 50 women. . The analytical tool used is the validity and reliability test, normality test, linearity test, classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing. Based on the research results, working women have no effect on family income, while the level of education and family members have a positive and significant effect on family income. Simultaneously testing (working) women working, education level, and family members have a significant effect on family income. Abstrak Latar belakang masalah pada penelitian ini adalah dalam sebuah keluarga selain berperan sebagai istri, wanita juga berperan sebagai ibu rumah tangga, artinya wanitalah yang mengatur segala urusan rumah tangga.Wanita yang bekerja tepatnya di Lingkungan I Kelurahan Kayu Ombun untuk memenuhi kebutuhan hidup sehari - hari, membantu suami meringankan bebannya dalam mencari nafkah akibat banyaknya anggota keluarga, serta untuk menambah pendapatan keluarga. Penelitian ini bertujuan untuk mengetahui pengaruh wanita bekerja, tingkat pendidikan, dan anggota keluarga terhadap pendapatan rumah tangga muslim. Wanita bekerja menurut Sanderson K Stepen adalah suatu kesadaran feminis yang baru bahwa wanita dapat memenuhi pendapatan keluarga.Tingkat pendidikan menurut Sudharjo adalah pendidikan yang dimiliki seorang pekerja merupakan modal dasar yang dibutuhkan untuk melaksanakan pekerjaan.Anggota Keluarga menurut Mantra adalah seluruh jumlah anggota keluarga yang sudah termasuk dalam kelompok tenaga kerja.Pendapatan rumah menurut Boserup Ester adalah jumlah pendapatan keseluruhan dari seluruh anggota keluargauntuk memenuhi kebutuhan bersama. Penelitian ini merupakan penelitian kuantitatif.Instrumen pengumpulan data menggunakan angket dengan jumlah sampel 50 orang wanita. . Alat analisis yang digunakan adalah uji validitas dan reliabilitas, uji normalitas, uji linearitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi, dan uji hipotesis. Berdasarkan hasil penelitian wanita bekerja tidak berpengaruh terhadap pendapatan keluarga sedangkan tingkat pendidikan dan anggota keluarga berpengaruh positif dan signifikan terhadap pendapatan keluarga. Dilakukan pengujian secara bersamaan (simultan) wanita bekerja, tingkat pendidikan, dan anggota keluarga berpengaruh signifikan terhadap pendapatan keluarga.

Development Model Micro, Small and Medium Enterprise Delima Sari Lubis; Zulaika Matondang
AL-FALAH : Journal of Islamic Economics Vol 6, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v6i2.3510

Purpose: Analyzing problems about the factors that influence the development of SMEs in Mandailing Natal. Finding the right model to develop MSMEs in Mandailing Natal.Design/Method/Approach: This research using a qualitative-quantitative approach, with the Analytic method Network Processing (ANP).Findings: The factors that influence the development of MSMEs in Mandailing Natal Regency are human resources, community culture, business management, regulation, competitiveness, capital, and marketing.Originality/Values: Appropriate model to develop MSME in Mandailing Natal district is One Village One Product (OVOP) model based on triple Helix and application of Triple-T Technology Revolution.

The Silima-Lima Waterfall’s Potential as Halal Tourism: A SWOT Analysis Rodame Monitorir Napitupulu; Delima Sari Lubis; Juliansyah Silitonga
BISNIS Vol 10, No 1 (2022): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v10i1.14552

This study aims to determine the strengths of the halal tourism potential of Silima-lima Waterfall, to find out the weaknesses of the halal tourism potential of Silima-lima Waterfall, to find out the opportunities possessed by the halal tourism potential of Silima-lima Waterfall, to find out the threat that is owned by the halal tourism potential of Silima-lima Waterfall. This research is descriptive qualitative research, the analytical method used is the SWOT analysis technique. Data collection techniques used are observation, in-depth interviews, and documentation, the validity of the data used is member check. Based on the results of the study, it is known that Silima-lima Waterfall tourism has some strengths in the form of uniqueness and beauty of the waterfall, the weakness of Silima-lima Waterfall is that many facilities in the jogging track area are damaged, especially the guardrail, of course, this will endanger tourists. The Silima-lima Waterfall has the opportunity to become a pioneer as a halal tourist destination in the South of Tapanuli Regency. Unfortunately, Silima-lima Waterfall also has a threat in the form of a lack of public understanding about halal tourism, lack of readiness of human resources to support the realization of halal tourist destinations.

Co-Authors Abdul Hakim Siregar Annida Karima Sovia Dewi Purnama Sari Febrida Khairani Hera Rusliani Siregar Ikhwanuddin Harahap Jogina Santi Siregar Juliansyah Silitonga Mardia Khairani Nofinawati Nofinawati Nora Septini Harahap Nur Mutiah Nurul Qosimah Siregar Rodame Monitorir Napitupulu Siregar, Fatahuddin Aziz Walidah Izzah Nabila Yuli Rahmadani Harahap Yulva Sulistia Zein, Aliman Syahuri Zulaika Matondang Zulaikha Matondang

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