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PTPN IV Medan Company is a company operating in the plantation sector in Medan, Indonesia. As a company operating in the business sector, PTPN IV Medan also has a retail business division which is an important part of its operational activities. This research is the result of qualitative research by raising the problem of how to apply Islamic economic principles in the PTPN IV Medan company. This type of research method is qualitative research using a descriptive approach and library research. As for the data sources in this research, the primary data is interviews with related parties, namely employees who work at the PTPN IV Medan company, while the secondary data is data obtained through reports regarding the PTPN IV Medan Company. In this context, it is important to evaluate the extent to which this company applies Islamic economic principles in its retail business. This analysis can also provide insight into the effectiveness and success of implementing Islamic economic principles in the company's retail business.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

This research aims to analyze customer perceptions regarding the use of microcredit financing with a focus on the case study of Bank Syariah Indonesia (BSI) KCP Medan Kampung Baru. Utilizing surveys and qualitative data analysis, the research methodology aims to understand the strengths and weaknesses of the sample through observation, interviews and document analysis of the sample's perceptions of the product using Murabahah principles. In this context, research examines the factors that influence public trust in the progress, transparency and quality of the implementation of Murabahah law. The survey collected customer responses from BSI KCP Medan Kampung Baru, while qualitative data analysis was carried out to identify customer views in more detail. It is hoped that the findings of this research will help in understanding the effectiveness of implementing the Murabahah model in micro product development and how it affects customer needs and expectations. The practical implications of this can help Islamic banks improve their products and services and strengthen their ties with customers, especially at BSI KCP Medan Kampung Baru.

The function of this study is to determine the concept of sustainable development and its principles.To develop a development plan based on the concept of sustainable development, it is necessary to understand what elements are needed as well as what factors and tools are needed to develop sustainably. The pillars of sustainable development are economic sustainable, socially sustainable and environmentally sustainable, all of which must develop in a balanced manner; otherwise development will be trapped in conventional development models that emphasize economic growth alone and leave social and environmental development behind. In addition, for the success of sustainable development, the need for social capital that is able to maintain good cooperative relations between various government agencies both vertically and horizontally, as well as synergy between the government, private sector and the community with a multi-party approach from the three groups. in the preparation of environmentally sound development plans and policies

Al-Ghazali's views regarding economics and business are not only limited to the philosophical realm, but are a synthesis between realities that occur in a society that has philosophical principles supported by reasonable reasons. Al-Ghazali based his theory on the school of Sufism in relation to business economics, which is reflected in his work, the book Ihya 'Ulum al-Din. Al-Ghazali considered many commercial and economic aspects of society, including the hierarchy1 of utility4 and its characteristics6 in determining social tasks related to welfare (mashlahah). He emphasized that individual behavioral intentions that are in harmony with Divine rules in every economic activity have the value of worship. Apart from that, Al-Ghazali views safety as the ultimate goal. His theoretical ideas about market exchange and growth, activities and hierarchies of production, barter systems and the use of money, the role of the state in creating a just, peaceful, and stable economy, and public financing are all relevant today.  

This research was conducted with the aim of investigating the influence of the 4P Marketing Mix on consumer decisions regarding PTPN IV Butong Tea & Tobasari Tea retail products. Marketing Mix 4P includes four main components, namely product, price, place and promotion, which are interrelated and have the potential to influence consumer decisions. In this context, Butong Tea & Tobasari Tea were chosen as retail products offered by PTPN IV. The research method used in this study involves interviews with willing sources as a means of collecting data. Research respondents were consumers of Butong Tea & Tobasari Tea who were randomly selected. The data collected will be analyzed using the narrative analysis method to identify the influence of each 4P Marketing Mix component on consumer decisions. The hope is that this research can provide more in-depth knowledge about the factors that influence consumer decisions in choosing Butong Tea & Tobasari Tea. Moreover, the main aim of this research is also expected to provide broader understanding for PTPN IV in optimizing their marketing strategy to increase product interest so that it influences consumer decisions. The conclusions from this research can contribute to knowledge and understanding of the influence of the 4P Marketing Mix on consumer decisions in the context of Butong Tea & Tobasari Tea retail products. Companies need to consider the principles of justice, business ethics, managerial skills, social responsibility, and halal transactions in marketing strategies and consumer decisions. This research can also provide practical input for PTPN IV and the tea industry in general in developing effective marketing strategies to increase sales and consumer satisfaction.

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.

Islamic communication styles outline a number of principles that teach us how to communicate with other people.This hinders the use of appropriate language, which is clear, concise, and respectful of others.In Islam, true communication is based on the concept of "husnul khotimah," or sincere reflection.These principles can be applied in an organizational context to strengthen ties between team members and external parties.For example, it's important to use sharp and smooth tools and to avoid using words that hurt other people's feelings.In addition, communication skills are highly valued in Islam.That is to say, it does not only convey the message but also hinder the dissemination of information about palm oil or fitnah.Maintaining open communication is also important; this means describing what we say, how we say it, and how we convey it.In an organizational context, Islamic principles-based communication techniques can strengthen trust and productive.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

The aim of this research is to determine the current level of unemployment and poverty in Indonesia and the public policies that can be implemented as a solution to these problems. The method used is descriptive qualitative research which aims to provide an overview or explanation related to the problem formulation. The results of this research are (i) The Indonesian government can implement public policies that support the utilization of the potential of the agricultural sector and existing agricultural land to improve community welfare, create jobs and reduce unemployment rates as was implemented during the time of the Caliph Umat bin Abdul Aziz. (ii) The Indonesian government can implement public policies based on the principles of good zakat and tax governance that were implemented during the time of Caliph Umar bin Abdul Aziz. The implications of this research provide information regarding the comparison of unemployment rates and poverty rates in Indonesia with other countries in the world and also during the time of Caliph Umar bin Abdul Aziz. Therefore, the latest in this research is related to the relevance of public policy during the government of Caliph Umar bin Abdul Aziz in order to reduce unemployment and alleviate poverty with the current public policy of the Indonesian government.

This research aims to investigate how the values ​​of the motto "Satu Tungku Tiga Batu" are understood and internalized through Islamic Education learning at Fakfak State Polytechnic. In this context, Islamic Education plays a significant role in shaping individuals' character and morality. The motto, which carries the meaning of unity, cooperation, and mutual support, has not been fully interpreted in the context of Islamic learning at Fakfak State Polytechnic. A case study method is used to examine how this motto is applied in the Islamic Education curriculum. Data were collected through participatory observation, interviews with lecturers and students, and content analysis of lecture materials. The results of this research highlight the importance of the role of Islamic education in shaping understanding and acceptance of moral values ​​among students. The implications of these findings include suggestions for curriculum development and strategies to enhance the integration of Islamic values ​​in an academic context. This research contributes to understanding how Islamic education can strengthen ethical principles and reinforce communal bonds within the educational environment.

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.

Business is an activity of the economy, where business activities take place in the market. Where the market is a meeting place for traders and buyers. One of them is the Muara Sabak Ulu Traditional Market with traders who are predominantly Muslim. Competition is an organization or individual vying to get what they want. This study uses a type of qualitative research and the object of this research is the traditional market traders of Muara Sabak Ulu. Sources of data used are primary data and secondary data, the techniques used in collecting data are observation, interviews and documentation. The determination of the pricing mechanism at the Muara Sabak Ulu Traditional Market is found in the selling price and the interest of the buyer where the trader will raise the price of the goods above the price given by the distributor. The factor for the occurrence of violations of business ethics in the Muara Sabak Ulu Traditional Market is because the opportunity to cheat will encourage people to do so. The intention to cheat will increase if the trader is under pressure to achieve a goal that he feels is very important. There are traders in the Muara Sabak Ulu Traditional Market who comply with the ethics of trading and the principles of Islamic business ethics and there are also those who are not in accordance with the principles of Islamic business ethics.

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

This article discusses the implementation of efficient pricing strategies within a marketing management framework to increase promotion of homemade spaghetti products, with a focus on the Dana Pasta case analysis. Pricing plays a crucial role in achieving success in marketing, especially in the food industry sector. By considering variables such as high quality raw materials and careful manufacturing processes, this research explores strategic approaches that can strengthen product reputation, increase competitiveness, and attract the attention of target customers. This article discusses the basic principles of pricing, evaluates a number of strategies that can be implemented in the context of homemade spaghetti, and provides practical suggestions for improving product marketing results. Through the application of the Dana Pasta case study, the aim of this article is to provide relevant and applicable guidance for culinary business people who want to achieve success through a smart pricing approach

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.