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EDUKASI ENTERPRENEUR SYARIAH DAN BASIC KEUANGAN SYARIAH PADA SISWA MADRASAH ALIYAH TARBIYATUT THOLABAH LAMONGAN Latifah, Eny; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v2i02.1178

Abstract

Knowledge related to entrepreneurship and sharia finance is important for students at the high school level to have as a form of education. The aim of this community service is to provide sharia entrepreneurial education and basic sharia finance for Madrasah Aliyah Tarbiyatut Tholabah Lamongan students. The community service method used is Participatory Action Research (PAR). There are 4 stages of service activities, namely: first, preliminary research by conducting outreach and observations with the target object of service, second, inculturation, namely by determining the theme and focus of service as well as determining the object of community service where Madrasah Aliyah Tarbiyatut Tholabah Lamongan is the target. Third, Action Action, namely by providing education through seminars for students to gain literacy about entrepreneurship and sharia finance. Fourth, evaluation is carried out in order to improve the quality of service in the future for a better process and has strong implications for community implementation.
SOSIALISASI PEMANFAATAN LIMBAH SAMPAH PLASTIK DI TAMBAK LEKOK KECAMATAN LEKOK KABUPATEN PASURUAN Yusuf, Yusuf; Latifah, Eny; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v2i02.1179

Abstract

The aim of this outreach activity is to increase awareness of the role of utilizing plastic waste in the social and economic environment of the Tambak Lekok community, Lekok District, Pasuruan Regency, East Java Province. Implementation methods include initial interviews, counseling, education, and final interviews. The results of the activity showed an increase in public understanding and awareness after participating in the outreach activities. Participants better understand the importance of waste and plastic waste management in terms of sorting plastic waste, skills in making handicrafts and decorating the land/garden. This activity contributes to environmental cleanliness, environmental preservation, as well as added economic value to the residents of the Tambak Lekok community, Lekok District, Pasuruan Regency, East Java Province.
PELATIHAN DIGITAL MARKETING UNTUK UMKM YANG ADA DI DESA BULANGAN KECAMATAN GRESIK Latifah, Eny; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v2i02.1180

Abstract

The aim of this community service is to provide training to MSMEs (PKK's main target) in Bulangan Village, Gresik Regency. The service method used is Participatory Action Research (PAR) which is to provide learning in overcoming a problem. The result of the service is the socialization of digital marketing by introducing e-commerce and how to create it. Providing training on the CANVA application platform in designing MSME product logos. The achievement achieved by MSMEs or PKK is that they already have an e-commerce account and are ready to buy and sell digitally.
MENGENAL LEBIH DEKAT EKONOMI SYARIAH Latifah, Eny; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v2i02.1181

Abstract

Post-pandemic is a period of reform and improvement in various economic sectors in order to create a stable and strategic economy. The significant impact is felt by MSME players in terms of sales. The purpose of this community service is to provide training to MSME players (the main target of PKK) in Bulangan Village, Gresik Regency. The service method used is Participatory Action Research (PAR) which is to provide learning in overcoming a problem. The results of the service are the socialization of digital marketing by introducing e-comerce and how to create it. Providing training on the CANVA application platform in designing MSME product logos.  The achievement obtained by MSMEs or PKK is that they already have an e-commerce account and are ready to buy and sell digitally
PENGARUH KECERDASAN EMOSIONAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN KONAWE KEPULAUAN Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.129

Abstract

This study aims to determine the effect of auditor's emotional intelligence on auditor performance at the Konawe Kepulauan Regency Inspectorate Office. The data was collected using a questionnaire. Data obtained from 30 people. Data analysis used simple linear regression. The results of the analysis show (R2) = 0.734 which means that 73.4% of the variation of the increase in Auditor Emotional Intelligence on Auditor Performance (X) and the remaining 26.6% is influenced by other variables outside the model, so it can be concluded that the effect of Auditor Emotional Intelligence on Performance The auditor's influence is strong. The correlation coefficient value of 0.857 means that there is a positive relationship between Auditor Emotional Intelligence and Auditor Performance, where the lending variable has a significant value of 0.000 which is smaller than a = 0.05. Thus the research hypothesis is accepted.
MANAJEMEN PENGELOLAAN BANK SAMPAH Latifah, Eny; Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.132

Abstract

The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.
KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA Latifah, Eny; Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.133

Abstract

The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure  for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies
KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1131

Abstract

The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement
AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1132

Abstract

The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others
ANALISIS KARAKTERISTIK PENYERAPAN TENAGA KERJA PADA PERHOTELAN DI KOTA BAUBAUSTUDI KASUS HOTEL BERBINTANG Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 01 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i01.115

Abstract

This study aims to determine the characteristics of labor in star hotels in Baubau City. This research uses quantitative descriptive analysis with data tabulation method to determine the characteristics of labor and the number of workers absorbed in star hotels. The results showed that: hotels that are able to absorb labor above 10 percent include the Grand Clarion Hotel which absorbs the largest workforce with a percentage of 17.08 percent followed by the Plaza Inn Hotel which absorbs labor of 12.73 percent then the Swiss Bell Hotel which absorbs labor of 11.65 percent of the total workforce in star hotels. While star hotels that absorb labor below 6 percent include Dragon Inn Hotel by 5.75 percent, Zenith Hotel by 5.43 percent, D'Blitz Hotel by 5.28 percent, Kubra Hotel by 3.57 percent, and Zenith Hotel by 2.48 percent. (a) the star hotel workforce is dominated by male workers; (b) the star hotel workforce is dominated by high school / vocational high school graduates; (c) the star hotel workforce is dominated by young age; (d) the average number of working hours of star hotel workers is above 48 hours per week; (e) the average star hotel is able to absorb 50 workers with a percentage of 7.7 percent.