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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Al-Sharf: Jurnal Ekonomi Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Hibrul Ulama
Erliyanti, Erliyanti
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENDEKATAN DALAM PENELITIAN KUANTITATIF DAN KUALITATIF Yurmaini, Yurmaini; Erliyanti, Erliyanti; Sundari, Dewi; Anshari, Khairil
HIBRUL ULAMA Vol. 6 No. 1 (2024): Jurnal Hibrul’ulama
Publisher : Fakultas Agama Islam Universitas Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/hibrululama.v6i1.762

Abstract

Salah satu langkah penting yang mempengaruhi keberhasilan dan kualitas penelitian secara keseluruhan adalah memilih pendekatan penelitian yang tepat. Peneliti memilih metodologi yang akan digunakan, yang mencakup metode pengumpulan data, analisis, dan interpretasi hasil. Memilih pendekatan yang tepat memastikan bahwa penelitian relevan dengan tujuan yang diinginkan, meningkatkan validitas dan reliabilitas hasil, dan mengoptimalkan penggunaan sumber daya. Pemilihan pendekatan yang tepat juga memungkinkan peneliti menjawab pertanyaan penelitian dengan lebih efektif dan menghasilkan informasi baru. Selain itu, memilih penelitian yang tepat dapat membantu penelitian digeneralisasi dan memenuhi standar ilmiah yang diakui. Pendekatan penelitian yang tepat membantu peneliti dari berbagai disiplin ilmu bekerja sama lebih baik. Secara keseluruhan, memilih pendekatan penelitian tidak hanya memastikan bahwa penelitian itu akurat dan relevan, tetapi juga meningkatkan kontribusi penelitian terhadap perkembangan teori dan praktik di bidang studi tertentu.
Pengaruh kompetensi aparatur pemerintah, partisipasi masyarakat, Sistem Pengendalian Intern Pemerintah (SPIP) dan gaya kepemimpinan terhadap good governance pada pengelolaan keuangan SKPD Kabupaten Balangan Erliyanti, Erliyanti; Yuliani, Rahma; Hamdani, Hamdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.131 KB) | DOI: 10.32670/fairvalue.v4i11.1825

Abstract

The implementation of good governance is very important that there are several variables that have a strong influence on good governance. This study examines the influence of (1) the relationship between government apparatus competence on good governance in financial management of the SKPD Kabupaten Balangan, (2) the relationship between public participation on good governance in financial management of the SKPD Kabupaten Balangan, (3) the relationship between Government Internal Control System (SPIP) on good governance in in financial management of the SKPD Kabupaten Balangan, and (4) the relationship between leadership style on good governance in financial management of the SKPD Kabupaten Balangan  The population in this study were employees in the financial sectore at 41 SKPD in SKPD Kabupaten Balangan and auditor in Kabupaten Balangan, numbering 287 people. While the sample size were 138 persons, including 123 people from three respondents in each SKPD and 15 people from auditor. The sampling technique used was purposive sampling. The method of collection data is based on questionnaire (questionnaire). Data analysis technique used are multiple regression analysis and SPSS version 25.The analysis found that government apparatus competency, community participation, and the government's internal control system (SPIP) have positive effect on good governance in financial management of the SKPD Kabupaten Balangan. Meanwhile, the leadership style has no effect on good governance in in financial management of the SKPD Kabupaten Balangan.
Analisis ‘Uruf dalam Teori Akuntansi Syari’ah Erliyanti, Erliyanti; Yurmaini, Yurmaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2654

Abstract

Financial institutions, such as banks, and financial products that adhere to the Islamic sharia system are growing, as is the idea of sharia accounting. The phenomenon of the emergence of two streams of formulation of sharia accounting theory in the form of idealistic and pragmatic streams raises problems and difficulties in the development of sharia accounting thought. The research approach and analysis of ideas used are both qualitative. The results of this study indicate that sharia accounting theory is an accounting theory that is intended to account for human actions in the field of asset management entrusted to them by those who give responsibility in an appropriate manner and comply with the sharia of Allah SWT. The aspect of faith requires that sharia accounting contain monotheism toward Allah SWT. The legal aspect of amaliyah makes sharia accounting based on the understanding that accounting behavior has the value of rights and obligations, sanctions, and rewards, which are interpreted from "urf syaari" in the Al Quran and the Sunnah. The sharia accounting theory positions the human urf in his heart to achieve mahabbah, which is based on the law of practice.
Pengaruh Perubahan Lingkungan Terhadap Kinerja Karyawan Pada Bank Syariah Indonesia Hasibuan, Nurliati; Yurmaini, Yurmaini; Erliyanti, Erliyanti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3697

Abstract

This study aims to determine the effect of environmental changes on employee performance at the Indonesian Sharia Bank in Medan City and to determine the magnitude of the influence of Environmental Changes on Employee Performance at the Indonesian Sharia Bank in Medan City. The population in this study were 115 respondents with the sampling technique using purposive random sampling. The results of the study show that: 1) Based on the t-test above, it shows that the significance value for the Environmental Change variable (X) is 0.019 <0.05, so it can be concluded that H1 is accepted and H0 is rejected 2) Based on the F test above it shows the value the significance for the effect of X on Y simultaneously is 0.019 and the value, so it can be concluded that H1 is accepted and H0 is rejected, which means there is a simultaneous influence and the R square Regression test above shows the value of R Square is 0.155. 3) From the regression equation above, it can be concluded that environmental changes have an influence on the dependent variable (Employee Performance). If there is a Change in the Work Environment, the Employee Performance of Bank Syariah Indonesia Medan Branch will also increase.
EFEKTIVITAS KEGIATAN KEPUTRIAN DALAM MEMBENTUK ETIKA SISWA DI SMP SWASTA ISLAM TERPADU INDAH MEDAN Rahmah, Syafiah; Suaidi, Pan; Erliyanti, Erliyanti
HIBRUL ULAMA Vol. 6 No. 2 (2024): Jurnal Hibrul’ulama
Publisher : Fakultas Agama Islam Universitas Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/hibrululama.v6i2.807

Abstract

Penelitian ini dilatarbelakangi oleh dampak arus globalisasi pada pendidikan perempuan, karena Era modern ini sangat banyak pergaulan bebas yang dapat dipengaruhi oleh perilaku-perilaku menyimpang remaja. Kaum perempuan juga berhak mendapatkan pendidikan yang layak dan setinggi- tingginya. Oleh karna itu, pelaksanaan kegiatan keputrian ini untuk membantu siswi menambah wawasan mereka tentang kedudukan perempuan serta meningkatkan nilai etika, akhlak yang nantinya dapat mereka aplikasikan di dalam kehidupan sehari-hari. Fokus penelitian yang diteliti dalam skripsi ini adalah: 1) Bagaimana efektivitas kegiatan keputrian dalam membentuk etika siswi di SMP Swasta Islam Terpadu Indah Medan?. 2) Apa sajakah faktor pendukung serta penghambat kegiatan keputrian dalaam membentyk etika siswi di SMP Swasta Islam Terpadu Indah Medan?. Metode penelitian yang digunakan dalam skripsi ini ialah menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Metode yang digunakan ialah metode research field. Teknik pengumpulan data adalah observasi, wawancara dan dokumentasi. Hasil penelitian: 1) Pelaksanaan kegiatan keputrian efektif dalam membentuk etika siswi. Siswi yang sebelumnya memiliki etika yang kurang baik mengalami perubahan setelah bergabung menjadi anggota keputrian. Etika baik yang dilakukan antara lain seperti selalu bertegur sapa ketika bertemu, menghormati guru, menjaga batasan antara lawan jenis, menutup aurat dengan baik dan berkata dengan perkataan yang baik. 2) Faktor yang mendukung kegiatan keputrian ialah dukungan penuh dari kepala sekolah, guru-guru serta siswi itu sendiri. Sedangkan faktor yang menghambat kegiatan tersebut ialah terbatasnya waktu yang diberikan pihak sekolah.
Kajian Teoritis Pembiayaan Mudharabah Dan Murabahah Pada Perbankan Syariah Erliyanti, Erliyanti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.4309

Abstract

Islamic banking operates on the principle of profit sharing. The development of Islamic banking in Indonesia cannot be run purely sharia, because Islamic banks run a system by imposing a system of profit sharing and risk. This paper aims to review and examine the practice of mudharabah and murabaha financing in Islamic banking. The methodology used is field research conducted by exploring data sourced from locations or research fields relating to the types of products that exist in Islamic banking, among the products studied are murabahah and mudharabah financing products and the mechanism of how they work. Besides that, this research also uses literature research using literature, either in the form of books, notes, or reports on the results of previous research. The results of this study indicate that murabahah financing is superior to mudharabah financing. Because murabahah financing is short-term financing for the purchase of goods, even though the customer does not have the money to pay for it, he can get the goods according to his wishes after going through the specified process stages.
Accountability of Financial Management of the Modern Islamic Boarding School Ta'dib Al-Syakirin Which is a Waqf Body Yurmaini, Yurmaini; Erliyanti, Erliyanti; Salam, Rangga; Anshari, Khairil
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i2.12524

Abstract

This study aims to explore financial accountability management at the Waqf-based Modern Islamic Boarding School Ta'dib Al-Syakirin. The research uses a qualitative method with a phenomenological approach. Data were collected through in-depth interviews, observations, and documentation. The results show that financial management is not yet in accordance with WAQF accounting standards, being manually managed in a simple way. The lack of staff understanding of Islamic accounting is the main factor behind the lack of transparency and financial accountability. This study recommends implementing PSAK 112 standards for financial reporting to create transparency and public trust.
Co-Authors Dewi Sundari, Dewi Hamdani Hamdani Hasibuan, Nurliati Khairil Anshari, Khairil Rahmah, Syafiah Salam, Rangga Suaidi, Pan Yuliani, Rahma Yurmaini Yurmaini Yurmaini Yurmaini, Yurmaini