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Lenap, Indria Puspitasari
Faculty Of Economics And Business, Mataram University
Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Perception of Non-Muslim Accounting Students towards Sharia Accounting Courses at the University of Mataram Melianta, Khusnul; Lenap, Indria Puspitasari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12796

Abstract

This study aims to determine the perception of non-Muslim accounting students towards the Sharia Accounting course. This study uses a qualitative method with a transcendental phenomenological approach to determine the deepest awareness of non-Muslim accounting students regarding their perceptions of Sharia Accounting. Data collection was conducted by conducting direct interviews with five non-Muslim students majoring in Accounting at the University of Mataram. The results of the study indicate that the initial understanding of non-Muslim students considers Sharia Accounting as an exclusive course for Muslims, but through learning experiences, they begin to understand universal values ​​such as justice, transparency, and business ethics. The development of sharia financial institutions in Indonesia makes this material relevant to the world of work. Although the learning method is quite effective, additional approaches such as case studies and systematic modules are still needed.
The Role of the Sharia Supervisory Board in Mediating Disclosure of Islamic Social Reporting and the Quality of Financial Reports on the Reputation of Sharia Banking in Indonesia Wan Haerul Bariah; Indria Puspitasari Lenap
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9518

Abstract

This research examines the role of DPS in mediating ISR disclosure and the quality of financial reports on the reputation of sharia banking in Indonesia. The type of research used is associative with a quantitative approach. This research used a purposive sampling technique, where from the criteria results, 45 observations of Sharia Commercial Banks in Indonesia were obtained for 5 years. The data analysis technique used is panel data regression with the Eviews 12 application. The research results show that ISR disclosure and the quality of financial reports have no effect on the reputation of sharia banking. Meanwhile, the number of DPS influences the reputation of sharia banking. This research also found that the role of DPS was unable to mediate the relationship between ISR disclosure and the quality of financial reports on the reputation of sharia banking.
The Role of Women MSME Actors in Increasing Family Income from the Maqashid Shariah Perspective in the East Gegutu Neighborhood Juairiah, Juairiah; Lenap, Indria Puspitasari
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11005

Abstract

This research aims to analyze the role of female MSME actors in increasing family income from a maqashid sharia perspective. This research uses qualitative research methods. The data in this research was obtained from primary data through interviews and observations with female MSME actors in the East Gegutu Environment. Sample determination is carried out using the method random sampling thus obtaining three informants. Data analysis was carried out using a descriptive method with stages of data reduction, data presentation and conclusions. The results of the research show that the role of female MSME actors is very positive in increasing family income and continuing to implement the five main elements that must be maintained in Islam (maqashid sharia), namely hifz ad-din, hifz an-nafs, hifz al-'aql, hifz an-nasl, Andhifz al-mal.
Co-Authors Alma Fadilah Alma Yunita Alsi Agusdinar Alsi Agusdinar Rizki Anggara Deno Putra Ayudia Sokarina Baiq Krisnina Maharani Putri Baiq Sinta Galuh Sukma BS, Sapto Hendri Cahyaningtyas, Susi Retna Damayanti, Yulia Darmawan Darmawan Davina, Nazwa Dwi Rizky Oktaviani Elin Erlina Sasanti Elin Erlina Sasanti Elsha, Nadia Eni Indriani Fatimah, Sukma FITRIYAH, NUR Halila, Ruhana Nur Husnaini, Wahidatul Iska, Sulis Hidayatul Isnaini, Zuhrotul Isnawati Isnawati Isnawati, Isnawati Jannah, Siti Raodatul JAUHARI, MOH. ALIYAN Juairiah Juairiah, Juairiah Kapijan, Muhammad Kapijan Karim, Nina Karina Kartikasari, Nungki Lalu Pandrio Akbar Lilik Handajani Lukman Effendy M Yusril Hasani Melianta, Khusnul Nabiell Ghibran Niki Aulia Dewi Nina Karina Karim Nina Karina Karim Nina Karina Karim Nina Karina Karim Nina Karina Karim Nungki Kartikasari Nur Fitriyah Nyoman Asti Primasantia Pusparini, Herlina Pusparini, Herlina Putri, Helfiani Putri, Sarina Adila R Sapto Hendri Ramadhani, Rahmi Sri Ririn Rizki Nurdianti Rismayati Rohma Eka Putri Siti Atikah Siti Atikah Siti Atikah Siti Atikah Sulastri, Maria Sumiati Ari Susi Retna Cahyaningyas Triana Yani Uswah, Nurul Wali, Fahrul Imam Kasimpa Wan Haerul Bariah Widyastuti Widyastuti Yeyen Nilamsari Putri Yolanda, Arnetta Yunita, Alma Yusli Mariadi Zaenul Akhmad Zuhrotul Isnaini