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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Indonesian Journal of Islamic Literature and Muslim Society Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Share: Jurnal Ekonomi dan Keuangan Islam
Ahmad Muhaisin B. Syarbaini
Universitas Islam Negeri Sumatera Utara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Perancangan Mitigasi Risiko Krusial Pada UMKM Keripik di Sumatera Utara Dengan Pendekatan Transdisipliner Budi Dharma; Ahmad Muhaisin B. Syarbaini
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 6, No 01 (2022): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.247 KB) | DOI: 10.30868/ad.v6i01.2260

Abstract

Dengan segala keterbatasan yang dimiliki UMKM dan ketatnya persaingan dibutuhkan pendekatan komprehensif sehingga UMKM dapat bersaing, yaitu dengan mengelola risiko. Penelitian dilakukan terhadap UMKM keripik di Sumatera Utara yang bertujuan melakukan assessment risiko sehingga dapat diketahui risiko krusial yang perlu dikelola dengan pendekatan penelitian kualitatif - kuantitatif. Proses penelitian dilakukan dengan memperhatikan proses bisnis yang berjalan, sehingga mitigasi risiko yang dirancang dapat selaras denganya, dimana keselarasan tersebutlah sebenarnya pemicu efisiensi. Berdasarkan hasil penilaian risiko diketahui bahwa risiko krusial UMKM Kripik adalah risiko pengelolaan persediaan. Rancangan mitigasi terhadap risiko persediaan tersebut menggunakan model EOQ (economic order quantity), dengan menggunakan pedoman transdisipliner dari QS Al Hasyr ayat 2. QS Al Hasyr ayat 18 merupakan pedoman untuk melakukan perencanaan yang baik, sehingga ketika QS Al Hasyr ayat 2 diimplementasikan sebagai dasar perencanaan maka diketahui informasi bahwa rencana yang baik dapat menggunakan data/rekam jejak masa lalu, dalam hal ini agar cermat dalam mengelola persediaan. Hasil penelitian ini berimplikasi terhadap bagaimana mengelola persediaan pada UMKM Keripik di Sumatera Utara dan juga mengisyaratkan kebutuhan penelitian kedepannya untuk mengetahui seberapa baik hasil rancangan mitigasi risiko krusial tersebut.
ANALISIS KEBUTUHAN INDUSTRI KEUANGAN SYARIAH TERHADAP KOMPETENSI LUARAN PENDIDIKAN TINGGI ISLAM Marliyah Marliyah; Budi Dharma; Muhammad Yafiz; Ahmad Muhaisin B. Syarbaini
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13625

Abstract

This study aims to explain the competencies required by Islamic financial institutions today, and how these competencies are fulfilled by Islamic higher education resources, in this case UIN SU Medan. This study also tries to explain how these competencies are obtained both from educational and non-educational processes. The research was conducted with qualitative and quantitative analysis, with the research sample coming from alumni of FEBI UIN SU Medan who work in Islamic financial institutions. Quantitative analysis focuses on justifying user and alumni company perceptions of competence. Qualitative analysis focuses on explaining the relationship between the fulfillment of these competencies in the higher education process. The results show that companies in the Islamic financial institution industry need innovation and critical thinking competencies to be strengthened by Islamic higher education. research by Dharma et al. (2022) who informed the two competencies were also perceived as lacking by other companies. The purpose of financial institutions for competence is in the context of Islamic science, especially in terms of Islamic exploration both from the Qur'an and hadith.
Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra Kamilah Kamilah; Ahmad Muhaisin B Syarbaini; Muhammad Yafiz
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.13213

Abstract

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.
'Amid: Islamic Integrative Approach as Survey Model Marliyah; Muhammad Yafiz; Budi Dharma; Ahmad Muhaisin B. Syarbaini
Indonesian Journal of Islamic Literature and Muslim Society Vol. 7 No. 1 (2022): June 2022
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v7i1.5406

Abstract

Research and development require tools to approach and obtain an overview of the system, these tools include interviews, questionnaires, surveys, observations, and others. QS An-Nahl Verse 43 is a popular verse that is widely used to represent appropriate to ask, this terminology is closely related to what is known as a sample. However, in contrast to the sample, the meaning intended by the verse is beyond the scope of the sample, in this study, it is termed as 'Amid. In market research, such as research on how well educational products are produced by universities, the number of response rates affects the conclusions that are built, so the sampling approach does not correlate well. The research uses 'Amid, as an approach model that is able to increase the response rate and at the same time the best reference in questioning the assessment of higher education products that are the object of research. The study found that the 'Amid' model has more quality data than the commonly used survey approach with a better travel time. The next research is suggested to try the implementation of the 'Amid' model in market research for other products.  
Co-Authors Dharma, Budi Kamilah, K Marliyah Muhammad Yafiz