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Analysis Of Implementation Of Psak 112 Concerning Wakaf Accounting At Nazhir Center For Productive Waqf Development Mui, North Sumatra Damayanti, Alfina; Sugianto; Atika
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.186

Abstract

This research is a qualitative research that aims to answer questions about how PSAK 112 is implemented at the MUI North Sumatra Productive Waqf Development Center and what are the obstacles faced by PSAK 112 at the MUI North Sumatra Productive Waqf Development Center Nazhir. The method used is descriptive qualitative research method. Data collection is done by interview, observation, and documentation. The data collection involved supervisors and treasurer of the North Sumatra MUI Productive Waqf Development Center. The results of the research obtained are that Nazhir Center for Productive Waqf Development MUI North Sumatra has implemented financial reports in accordance with PSAK 112 on recognition, measurement, presentation which includes a statement of financial position, a report on detailed assets, and a statement of cash flows. However, the notes to the financial statements are not fully in accordance with PSAK 112 because there is no written explanation regarding the nadir accounting policies applied by the Productive Waqf Development Center as well as information regarding nadir which is explained narratively in the financial statements. The MUI North Sumatra Productive Waqf Development Center is a social institution that relies on trust in the community. That way, it is expected that the nadir can include information about the nadir which is explained in a narrative manner by completing financial reports in accordance with PSAK 112.
THE SYNTACTICAL ANALYSIS ON LETTER WRITTEN BY STUDENTS OF SMAN 1 KEDIRI Muliani; Sugianto; Syamsul Hadi
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 2 No. 6 (2021): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v2i6.1081

Abstract

The aims of the research were to investigate the syntactical and the factors influencing the students’ syntctical problems in writing letter. This research used content analysis with descriptive qualitative approach. The source of data in this research were the 11th grade students’ letter writing. The data were collected once and analyzed using tree diagram analysis then clasified by using data sheet. The finding showed that there were seven syntactical problem that made by the students in letter writing. The first syntactical problem was in noun. from 13 students’ letters data it had 3 syntactical errors in noun. the second students’ syntactical problem in pronoun. from 13 students’ letters data it had 3 syntactical errors in pronoun. The third students’ syntactical problem in verb. from 13 students’ letter data it had 3 syntactical errors in verb. The fourth students’ syntactical problem in determiner. from 13 students’letters data it had 4 syntactical errors in determiner. the fifth students’ syntactical problem in preposition. from 13 students’ letters data it had 14 syntactical error in preposition. the sixth students’ problem in adjective. from 13 students’ letter data it had one syntactical error in adjective. the seventh students’ problem in tenses marker. from 13 students’ letter data it had 4 syntactical errors in tenses marker. Meanwhile, the factors that influence students’ syntactical errors were mother tongue interfernce which included in interlingual error. the data of questionnaires showed that the percentage score of interlingual error was 65% meanwhile intralingual error was 56%.
PREDIKSI PENYAKIT DIABETES MENGGUNAKAN ALGORITMA REGRESI LOGISTIK Sugianto; Andi Maslan
Computer Science and Industrial Engineering Vol 11 No 4 (2024): Comasi Vol 11 No 4
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/comasiejournal.v11i4.9177

Abstract

The annual count of individuals afflicted with diabetes is rising. As to a survey carried out by the International Diabetes Federation (IDF), the global diabetes population is approximated to be 537 million by 2021, and this number is projected to increase further to exceed 780 million by 2045. The study's primary goal is to diagnose and forecast whether or not a patient has diabetes. The approach makes use of logistic regression, a statistical tool for modelling individual classifications of diabetes presence or absence. According to the diabetes risk prediction results, 43% of respondents gave consideration to the condition. Consequently, it has been demonstrated that normalisation enhances the accuracy of diabetes risk prediction using logistic regression methods. Based on the variables included, it is anticipated that the predictions made by this model will serve as a guide for the general public in understanding healthy living and diabetes prevention.
Pengaruh Lingkungan Kerja, Kompensasi Dan Kompetensi Terhadap Kinerja Pegawai Politeknik Maritim Negeri Indonesia Nanang Indradi; Sugianto
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 5 No 1 (2019): Volume 5 Nomor 1 Tahun 2019
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v5i1.325

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Lingkungan Kerja, Kompensasi dan Kompetensi terhadap Kinerja Pegawai Politeknik Maritim Negeri Indonesia. Penelitian ini merupakan penelitian Kuantitatif, variabel dalam penelitian ini adalah Lingkungan Kerja, Kompensasi, Kompetensi dan Kinerja Pegawai. Sampel dalam penelitian ini adalah tenaga pendidik Polimarin yang jumlahnya 50 dosen, teknik pengumpulan data menggunakan angket, analisa yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: terdapat pengaruh positif lingkungan kerja terhadap kinerja pegawai, hal ini dapat terlihat dari nilai t hitung (2,339) lebih besar dari t tabel (2,014) . Terdapat pengaruh positif dan signifikan kompensasi terhadap kinerja pegawai, hal ini dapat terlihat dari nilai t hitung (2,214) lebih besar dari t tabel (2,014). Terdapat pengaruh positif kompetensi terhadap kinerja pegawai, hal ini dapat terlihat dari nilai t hitung (2,248) lebih besar dari t tabel (2,014).
Pengaruh PMA, PMDN, PAD, dan TPT terhadap Pertumbuhan Ekonomi di Provinsi Kalimantan Timur Trisniani, Sherafima; Sugianto
Journal of Development Economics and Digitalization Vol 4 No 1 (2025): JDED, February 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/jded.v4i1.10417

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penanaman modal asing (PMA), penanaman modal dalam negeri (PMDN), pendapatan asli daerah (PAD), dan tingkat pengangguran terbuka (TPT) terhadap pertumbuhan ekonomi di Provinsi Kalimantan Timur. Populasi penelitian mencakup seluruh kabupaten dan kota di Provinsi Kalimantan Timur dengan data tahunan selama periode 2018-2023. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi berganda berbasis data panel. Pengolahan data dilakukan menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa PMA dan PAD memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi, menunjukkan bahwa peningkatan investasi dan pendapatan daerah mampu mendorong pertumbuhan ekonomi. Sebaliknya, PMDN dan TPT tidak memeiliki pengaruh terhadap pertumbuhan ekonomi, yang seharusnya PMDN dapat mendorong modal untuk pembangunan dan TPT dapat mengindikasikan bahwa tingkat pengangguran yang tinggi menjadi penghambat pertumbuhan ekonomi. Hasil ini menggarisbawahi pentingnya kebijakan pemerintah untuk meningkatkan investasi, mengelola pendapatan asli daerah secara efektif, dan mengurangi tingkat pengangguran guna mempercepat pertumbuhan ekonomi di Kalimantan Timur. Penelitian ini memberikan kontribusi dalam pengembangan kebijakan ekonomi daerah berbasis data empiris. Kata Kunci: Pertumbuhan Ekonomi; PMA; PMDN; PAD; TPT.   Abstract This study examines the impact of foreign direct investment (FDI), domestic investment (DI), local revenue (PAD), and the open unemployment rate (TPT) on economic growth in East Kalimantan Province. The population includes all regencies and cities in East Kalimantan from 2018 to 2023. The research employs a quantitative approach, utilizing panel data analysis and multiple regression methods, and the data is processed using Stata 17 software. The findings indicate that FDI and PAD have a positive and significant influence on economic growth, while DI and TPT have no effect. This suggests that increasing foreign investments, alongside optimizing local revenue, plays a crucial role in promoting economic progress. Conversely, the TPT has not impacts economic growth, highlighting that there must a detrimental effects of high unemployment rates on regional development. These results emphasize the need for government policies that encourage investment, effectively manage local revenue, and address unemployment issues. Fostering job creation and creating an investment-friendly environment are essential strategies for accelerating economic growth. This research provides valuable insights for policymakers in developing evidence-based economic strategies to support sustainable growth in East Kalimantan Province. Keywords: Economic Growth; FDI; DD; Local Revenue; Open Unemployment Rate.  
Reliability-Centered Maintenance (RCM) Approach in Fleet Maintenance To Enhance Transportation Efficiency and Safety Sugianto; Muthoriq, Ery; Pranoto, Ethys; Arjuna, Kevin; Shofiah, Siti
Jurnal Teknik Mesin Indonesia Vol. 20 No. 1 (2025): Vol. 20 No. 1 (2025): Jurnal Teknik Mesin Indonesia
Publisher : Badan Kerja Sama Teknik Mesin Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36289/jtmi.v20i1.878

Abstract

Efficient and reliable public transportation systems, particularly bus services, played a crucial role in regional mobility and economic development. However, maintenance challenges impacted service quality, as seen in PT. SPS – Solo’s Scania fleet. Traditional reactive maintenance methods proved insufficient, leading to increased operational costs and unexpected failures. This study applied Reliability-Centered Maintenance (RCM) to optimize maintenance policies, identifying critical components and establishing effective strategies. Failure Mode and Effect Analysis (FMEA) revealed the brake chamber as the most critical component, followed by the stabilizer and tie rod/slack adjuster. Maintenance interval analysis recommended Time-Directed (TD) intervals from 26,090 km to 35,084 km and Condition-Directed (CD) intervals from 25,900 km to 70,168 km, based on component degradation patterns. Cost analysis highlighted air bellows as the highest-cost component (Rp. 2,350,000), while brake chambers had the lowest cost (Rp. 150,000). The study demonstrated that RCM improved fleet reliability and reduced maintenance costs. Implementing structured maintenance schedules, training programs, and condition monitoring systems was recommended. These findings provided a foundation for enhancing longdistance bus operations and could be adapted for other transportation sectors to achieve cost-efficient and reliable fleet management.
Manajemen Kinerja UKM di Era Transformasi Digital: Systematic Literature Review Anteseden, Moderator dan Mediator Rosalina, Dhian; Sugianto; M Shabri Abd Majid
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2036

Abstract

Digital transformation has become a major driving force behind changes in management practices and the performance of Small and Medium Enterprises (SMEs). This study aims to identify and map the factors influencing SME performance through a Systematic Literature Review (SLR) using the PRISMA method based on 30 scientific articles indexed in Scopus and Sinta. The review focuses on three primary constructs: antecedents, moderators, and mediators that contribute to enhancing the performance of small and medium-sized enterprises (SMEs). The findings categorize antecedents into five major groups: human resources, organizational strategy, organizational context, innovation, and learning Knowledge. Among these, human resources emerge as the most frequently cited factor affecting SME performance. Furthermore, innovation, dynamic capabilities, digital and financial literacy, and motivation are identified as key mediating variables that bridge the influence of antecedents on performance. On the other hand, moderators such as international mindset, technological dynamism, and organizational capability can strengthen or weaken these relationships. This study emphasizes the need for a holistic approach to improving SME performance and offers theoretical and practical implications for future research and SME development policies in the digital era
Konflik Nilai-Praktik Konsumsi Halal: Analisis Perilaku Konsumen Muslim Perspektif Ekonomi Islam Eka Putra, Yunanda; Sugianto; M Shabri Abd Majid
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2046

Abstract

Halal product consumption behavior is a crucial issue in Islamic economic studies, especially amidst the rising religious consciousness among Muslims and the growth of the global halal industry. This research aims to systematically identify and map the factors influencing halal consumption behavior, the gap between religious values and actual consumption practices, and the challenges faced by Muslim consumers. This study is based on an in-depth analysis and synthesis of recent academic literature published between 2020 and 2025, sourced from various reputable scientific databases. The findings indicate that halal consumption behavior is influenced by religiosity, trust in certification labels, attitude, subjective norms, and halal literacy. Nevertheless, a gap was found between professed religious values and actual consumption decisions, particularly in non-food product categories. The main challenges include a lack of information, limited access to halal products, and the influence of modern lifestyles that obscure religious priorities. This study integrates Islamic positive and normative economic approaches to provide a comprehensive understanding of Muslim consumer behavior and offers recommendations for strengthening education and developing more contextual halal consumption policies.
Classical And Contemporary Infaq Practices: A Comparative Study of Infaq Practices at LAZISNU and LAZISMU Sugianto; Ahmad Choiri; Sastri Aida Zuhra; Irlanita Ayuning Tyas; Muhammad Zainul Haq
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 12 No. 1 (2025): Vol. 12 No. 1 (2025)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v12i1.17492

Abstract

Praktik infaq klasik dan kontemporer muncul sebagai respon terhadap perubahan zaman. Infaq klasik lebih menekankan pada interaksi langsung karena keterbatasan teknologi, sedangkan infaq kontemporer memanfaatkan teknologi digital untuk efisiensi dan jangkauan penyaluran dana. Penelitian ini mengkaji perubahan pengelolaan infaq oleh dua lembaga filantropi besar di Indonesia, dampak sosial ekonomi infaq kontemporer, peran teknologi, dan perbandingan praktik di LAZISNU dan LAZISMU. Data diperoleh dari studi pustaka dengan metode purposive sampling dan dianalisis menggunakan content analysis. Hasil penelitian menunjukkan bahwa infaq klasik masih relevan, seperti di LAZ WASHAL Sumatera Utara yang berfokus pada penghimpunan dana tradisional. Infaq kontemporer memberikan dampak yang signifikan terhadap ketahanan ekonomi masyarakat, misalnya pemberdayaan ekonomi melalui Baitul Mal wa Tamwil (BMT) dan Ziswaf di masa pandemi COVID-19. Teknologi digital meningkatkan transparansi dan efisiensi, seperti platform crowdfunding BMH Kalimantan Timur yang mencapai 65% target zakat. LAZISNU mengandalkan Program Koin NU Peduli dengan donasi langsung, sedangkan LAZISMU menggunakan pendekatan digital dengan mendatangi langsung ke rumah. Kedua lembaga ini menyalurkan dana untuk pendidikan, kesehatan, dan ekonomi dengan fokus pada pemberdayaan mustahik yang produktif, memadukan metode klasik dan modern.
Analysis of Competitive Strategies in Culinary Businesses to Increase Sales Revenue in Binamu District, Jeneponto Regency Sugianto; Tahir, Thamrin; Bado, Basri; Hasan, Muhammad; Dinar, Muhammad
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i6.12983

Abstract

This study aims to examine the level of competition and competitive strategies used by culinary businesses in Binamu District, Jeneponto Regency. This study uses qualitative methodology. This study is categorized as qualitative descriptive research based on the existing problems. The research process uses observation, interview, and documentation methodologies. The three processes needed to interpret qualitative research data are data reduction, information presentation, and drawing conclusions. The findings show that the strategies used by culinary businesses in Binamu District to increase their business turnover include choosing products that have higher market opportunities, choosing the right and strategic location, setting the right price, and improving service quality. This can be seen from the level of income that tends to increase in culinary businesses and consumers are satisfied with the culinary business offerings that are the case study in this study.
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Rahman Achmad Rusdy Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adel Syesaria Agustin Daole Adlani Hasrun, Muh. Nazri AH. Hasan Bashori Ahmad Choiri Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Ahmad Subagyo Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Amwa, Djauky Ridho Ananda Sakinah Andi Maslan Andi Syarifuddin Anita Annisa Rahmi, Annisa Aprianoto Aqilah Apritia Parawanza Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie atika Awan Awan Ayu Anggraeni, Novia Azhar, M. Elfi Azhari Akmal Tarigan Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Casmudi Dalimunthe, Maya Oktavia Damayanti, Alfina Dasmo Delima Sari Lubis Derrel Azhar Sugianto Dhian Rosalina, Dhian Dinar, Muhammad Dudung Hidayat Efendi, Imaduddin Bachtiar Ekayanti, Erly Eko Eko Sutrisno, Eko Elifas, Nadia Bimantoro Ely Rudyatmi, Ely Erly Ekayanti Rosyida Ernawaty Usman Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Fardan Zidane Juniawan Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Fera Yuliana Ferzy Ersandy Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gustini, Sri H.M. Syukri Albani Nasution Hadinugroho, Dwi Lindarto Hafiz Fadhil Harahap, Febri Khairani Harry Irawan Harry Ramza Haryadi HARYONO Hasana, Ani Riani Hasdiansah, Hasdiansah Hasibuan, Zerimah Afgani Hasudungan Hutagalung, Henokh Hendi Hendi Hendi Hendra Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Imas Ratna Ermawati, Imas Ratna Indradjaja, Daniel Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Iskandar Muda Iskandar Muda Ismul Fakhri Lubis iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Kesuma, Leoni Virginia Lorainne Khairunnisa Br. Marpaung Lakoro, Iski Latifah Sukmawati Yuniar Lawolo, Aprianus Liana Lilla Puji Lestari Lisdiana Lismawati M Shabri Abd Majid M, A.Pananrangi M. Fauzan M. Shabri Abd. Majid M. Yasir Nasution M. Yasir Nst M.Hakim Sitompul Majid, Shabri Abd Mardiana Ningsih Marliyah Marpaung, Refianda Olivia Febrianti Martin Mat Amin Maulana Fahmi, Yusran Melia Frastuti Meutia Dewi, Meutia Mohzana Monica Cindy Anjelica Novena Letsoin Pinzon Monika Caramoy Sitorus Mudarman Muhamad Aris Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Ilham Pakawaru Muhammad Lathief Ilhamy Nasution Muhammad Sofian Hadi MUHAMMAD SUBHAN Muhammad Zainul Haq Muhlisin, Muhammad . Muliani Mutmainah, Arofiani Mutthaqin, Muhammad Satrya Naim, Muh Yusan Nanang Indradi Narto Nashwa Nabila Kasih Nina Yusnita Yamin Ning Setiati Nugrahaningsih WH, Nugrahaningsih NUR AHMADI BI RAHMANI Nur Azizah Nuraeni Nanda Sari Nurfuadi, Wika Nurlaila Nurriskiana Akbar Nurul Ilaina Nurul Jannah Onny Fitriana Sitorus Pasaribu, Syafita Khairunnisa Pohan, Erwin Pranoto, Ethys Pratama, Yudha Prayogi Kusdino Priangga Widiandoko Pristiansyah, Pristiansyah Puspitasari2, Devi Putra, Jati Putra, Yunanda Eka Putri Sri Wahyuni Rahayu Indriasari Rahma, Tri Inda Fadhila Rahmad Firdaus Rahmani, Nur Ahmadi Bi Rahmat Rahmat Azahar Siregar Raju Adha Ramadhina, Nur Sekar Ramdhani, Izmy Chantika Ramli Ramli Rennata, Adella Vrida Rialihanto, Muhammad Primiaji Rida Jelita Rijal Allamah Harahap Rika Umbaiyani Ritonga Rina Rinaldi Rispa Amelia Rizaldy Pinzon Rizaldy Taslim Pinzon Letsoin Rizkika Zalza Bila Utami Rofiqoh Lubis, Nurul Rohana Rosdiana Salsadila, Meysi Santi Arafah sanusi, Anwar Saparuddin Siregar Saparuddin Siregar Sardjito Eko Windarso, Sardjito Eko Sarmiana Batubara Sastri Aida Zuhra Sekar Tyas Widyanti setiawan, Dibyo Sholikhah, Faizatus Siregar, Tetty Handayani Siti Aisyah SITI FATIMAH Siti Rahmi, Siti Siti Shofiah SOBIRIN SOPIAN SAORI Sri Agustina Hasibuan Sri Haryanti Sri Puji Ganefati Sri Puji Ganefati Subekti Subkhi, Nur Suhardi Suhardi Susanty, Widya Suwandhi, Albert Syafira Syafrina Yuni Lubis Syafrizal, Rodi Syahputri, Kharisma Syamsul Ph.D M.A. Hadi Syarbaini, Ahmad Muhaisin B. SYARIFUDDIN NOJENG T. Rizkan Polem Tarmudi Tawali Tenripada, Tenripada Thamrin Tahir Tiku, Seruni Ra’ba Bara’ Titie Solihati, Ade Tokan, Fitria Tri Isti Hartini, Tri Isti Trisniani, Sherafima Tuti Anggraini Tuti Anggraini Ullya Rahmawati Ummi Masrufah Maulidiyah WAHYUDI Wibisana, Kevin Widyawati, Rina Windarso, Sarjito Eko Wiwi Isnaeni Yasmin Putri Sa’idah Yoko Tristiarto Yuda Mahendra Hasibuan Yuni Lubis, Syafrina Zackya Hayati Lubis