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All Journal SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED AJIE (Asian Journal of Innovation and Entrepreneurship) JURNAL PENDIDIKAN TAMBUSAI Jusikom: Jurnal Sistem Informasi Ilmu Komputer RADIAL: JuRnal PerADaban SaIns RekAyasan dan TeknoLogi Journal of Robotics and Control (JRC) JURNAL KOULUTUS Jurnal Doppler Jurnal Abdi Insani LIBRIA: Library of UIN Ar-Raniry Connection : Jurnal Pengabdian Kepada Masyarakat Baitul Ulum: jurnal Ilmu Perpustakaan Al Jahiz: Journal of Biology Education Research AMALA Jurnal Pengabdian Kepada Masyarakat Pena Jangkar Journal of Artificial Intelligence and Digital Business Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Serambi Ekonomi dan Bisnis Jurnal Pendidikan Anak Usia Dini Medic Nutricia : Jurnal Ilmu Kesehatan JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi Fokus Abdimas The International Journal of Medical Science and Health Research Jurnal Mahasiswa Antropologi Siber International Journal of Education Technology SAKOLA: Journal of Sains Cooperative Learning and Law Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi
Khairunisa, Khairunisa
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PENGUATAN SDGs PESANTREN MELALUI PENGELOLAAN SAMPAH BERBASIS PARTICIPATORY ACTION RESEARCH (PAR) Sufiyanto, Mohammad Imam; Anwar, Mohammad Muhlis; Khairunisa, Khairunisa
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1277

Abstract

Waste is a commodity that has always been a threat to all groups, including those in Islamic boarding schools, so steps are needed to find solutions to decompose waste that always appears every day to have economic value. Pesantren which accommodates thousands of students will certainly produce waste that spits every day. This will also cause more problems due to accumulated garbage, causing various kinds of diseases and floods in the rainy season. The purpose of the service to be achieved is to reduce the risk of garbage accumulation in Islamic boarding schools in order to reduce the accumulation of waste and make waste into economical goods. This problem-solving stage is carried out using the Participatory Action Research (PAR) approach method to find bright spots for relevant solutions needed to reduce waste accumulation. The conclusion is to maximize the provision of materials, demonstrations, and practices to be able to reduce the waste generated every day. As a result of the discussion process with service partners, it was decided that what was needed by the pesantren was training and insightful knowledge about waste management so that it was economically valuable and demonstration of procedures for making fertilizer from pesantren public kitchen waste. In conclusion, training and training show that the students are very enthusiastic in receiving material.
Implementasi PSAK 410 Pada Akuntansi Sukuk di Indonesia dan Relevansinya Terhadap Standar Internasional AAOIFI Fadillah, M. Rizki; Khairunisa, Khairunisa; Azwari, Peny Cahaya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.4498

Abstract

Perkembangan pasar keuangan syariah di Indonesia menunjukkan pertumbuhan signifikan sejak peluncuran Jakarta Islamic Index (JII) pada tahun 2000, dengan sukuk menjadi instrumen yang paling menonjol dalam pembiayaan pemerintah maupun korporasi. Sebagai sertifikat kepemilikan atas aset atau manfaat, sukuk memiliki karakteristik berbeda dari obligasi konvensional sehingga memerlukan standar akuntansi khusus untuk memastikan transparansi, akuntabilitas, dan keandalan informasi. Di Indonesia, ketentuan tersebut diatur dalam PSAK 410 yang fokus pada sukuk ijarah dan mudharabah, mencakup aspek pengakuan, pengukuran, penyajian, dan pengungkapan. Di tingkat internasional, AAOIFI FAS 33 menyediakan kerangka pelaporan yang lebih luas dengan mencakup berbagai jenis sukuk, pendekatan klasifikasi modern, teknik pengukuran nilai wajar, serta pengungkapan risiko yang lebih komprehensif. Penelitian ini bertujuan mendeskripsikan ketentuan PSAK 410 dalam akuntansi sukuk di Indonesia serta membandingkannya dengan AAOIFI FAS 33 untuk menilai tingkat keselarasan, relevansi, dan implikasinya terhadap daya saing pasar sukuk nasional. Menggunakan metode kualitatif dengan pendekatan deskriptif–komparatif, penelitian ini menelaah dokumen standar akuntansi, literatur akademik, serta publikasi resmi regulator. Hasil penelitian menunjukkan bahwa meskipun PSAK 410 memberikan kepastian regulasi dan memperkuat transparansi pasar domestik, cakupan dan kedalaman pengaturannya masih lebih sempit dibandingkan FAS 33. Kondisi ini menimbulkan tantangan dalam harmonisasi internasional serta kesiapan Indonesia untuk menarik investor global. Karena itu, adopsi praktik internasional dan penyempurnaan standar nasional menjadi langkah strategis untuk mendukung keberlanjutan dan daya saing industri sukuk Indonesia.
Co-Authors Adilham, Adilham Akbar, Muhammad Hikmal Amal Fathullah, Amal Amalia Rezeki Amelia, Winda Anwar, Mohammad Muhlis Apriani, Tika Armaini, Elisa Nur Aulia Rachmah, Najwa Bangsa, Mhd. Theo Ari Cosmas Samuel Daeli Damar Rangga Putra David Bastian Sihombing Denni M Rajagukguk Fadhli Ikhsan Abdullah, Ibnu Fadillah, M. Rizki Fadli, Muh Cikal Nur Fathulliansyah Fattah, Nurlaeli Fifi Arfini, Fifi Firdaus Suwestian Firdaus, Hafiz Fitria Jannatul Laili Gea, Mayland Giay, Clara Wena Gultom, Esmeralda Susiana Hapisah, Hapisah Harahap, Zahwa Risqa HERA CHAIRUNISA, HERA Husni Husni Ika Yusnita Sari Ikbal Syukroni Izzati, Hasna JahJa, Yudrik Jarnawi Jarnawi Juntiah, Juntiah Katutu, Buchari Kumalajaya, M. Irwan Eka Kusdarwanto, Kresnapati Pribadi Kusumawati, Hesti Latifah, Yurni Lubis, Aidil Azhari Lumbanbatu, Maristella J. Luthfiah Luthfiah Mahaga Tarigan, Calvin Manalu, Mamed Rofendi Mardeni, Mardeni Maulana, Fajar Munir, Ainun Zyahima Mursida Mursida, Mursida Mutamassikin, Mutamassikin Muthiah, Hanifah Nasrullah, Achmad Muzammil Alfan Nasution, Yusra Nobel, Nobel Arta Zalukhu Nova Lestari Dalimunthe Novita, Nelda Nuraisana, Nuraisana Nurhamdani, Nurhamdani Nurul Huda Panjaitan, Muhammad Iqbal Permadi, Dinda Astari Purwati, Rati Raharja, Sultanul Salim Rahmawati Saleh Rahmi, Elvika Rimanti, Dewinda Risa Dewi, Risa Dewi RISMA SITOHANG Rizky Nur Amalia Rosmaladewi, Rosmaladewi Sabani . Siddik Karo-Karo Sihombing, Marjones Hardy H Sihombing, Monang JT Subhannor, Muhammad Sufiyanto, Mohamamd Imam Sufiyanto, Mohammad Imam Sukmawati Sukmawati Syaiful Indra, Syaiful Syamsuar Syamsuar, Syamsuar Tasir Tasir, Tasir Ula, Nazratul Veby Senopati Silam Wahyunengsih, Wahyunengsih Warasto, Hestu Nugroho Wenny Dastina Widyarsana, I Made Wahyu Widyarsana Wijayanti, Divani Truna Wira Apriani Yasin, Roychan Yuda Irawan Yuliani Nurani Zalukhu, Nobel Arta Zamahendra, Rangga