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All Journal Tadrib: Jurnal Pendidikan Agama Islam Halaqa : Islamic Education Journal Jurnal Pendidikan Islam al-Afkar, Journal For Islamic Studies Edumaspul: Jurnal Pendidikan Jurnal Al-Amwal Jurnal Ilmiah Mandala Education (JIME) Mashdar: Jurnal Studi Al-Qur'an dan Hadis Jurnal Mantik Jurnal Ilmiah Akuntansi Kesatuan Asatiza: Jurnal Pendidikan JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ar-Ribh Etihad: Journal of Islamic Banking and Finance Disclosure: Journal of Accounting and Finance USRAH: Jurnal Hukum Keluarga Islam Journal of Information Systems and Management JAB (Jurnal Akuntansi dan Bisnis) el-Amwal Kunuz: Journal of Islamic Banking and Finance Journal of Islamic Education and Innovation (JIEI) Asian Journal of Management Analytics Jurnal Pendidikan Amartha Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia EJOIN : Jurnal Pengabdian Masyarakat Jurnal Pengmas Kestra (JPK) Jurnal Pengabdian Masyarakat Bangsa PMSDU Sharing: Journal Of Islamic Economics, Management And Business Jurnal Bisnis dan Komunikasi Digital Jurnal Penelitian, Pengembangan Pembelajaran dan Teknologi (JP3T) Journal of Innovative and Creativity Journal of Economic, Management, Business, Accounting Sustainability Journal Of Community Sustainability International Journal of Economics, Business and Innovation Research Science: Indonesian Journal of Science Multidisciplinary Journal of Religion and Social Sciences (MJRS) Journal of Social Science and Education Research Jurnal Indonesia Mengabdi COVID-19 : Journal of Health, Medical Records and Pharmacy
Lismawati, Lismawati
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Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Ketika Dakwah Bertemu Teknologi Ikhtiar Menjaga Akal Sehat Di Era Digital Lismawati, Lismawati; Asbari, Masduki; Jum'a, Hikmatis; Wulandari, Yulia
Journal of Information Systems and Management (JISMA) Vol. 4 No. 3 (2025): June 2025
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v4i3.1186

Abstract

knowledge in the 9th century in Baghdad. This report is based on an oral story from the Gita Wirjawan channel entitled "Habib Husein Ja'far: Akal yang Salih dan Sosial, Bukan Hanya Ritual." The results of this study indicate that defending religion must be done with sincerity from the heart. In today's digital era, much can be done and distinguished in the process of preaching. This study is rooted in Islamic history, where maintaining religion is very important and can be done in various ways, including digitally, such as through social media. On this platform, there are many concepts that can change a person's perspective on their religious beliefs by using reason, especially in the community. The digital era has brought major changes in various aspects of life, including the way religion is practiced and spread. The purpose of this study is to explore the role of digitalization of religion in maintaining rationality and individual mental health in the digital era. With a qualitative-descriptive methodology, this study explains how digital media can function as a convenient, logical, and appropriate religious education tool. The research findings show that the digitalization of religion can act as a moral defense as well as a filter for positive information, as long as it has adequate digital literacy support.
The Green Economy Implementation To Umkm Cooking Oils Production At Majene (Syariah Economic Prespective) Lismawati, Lismawati; Nuringsih, Nuringsih; Agussalim, Agussalim
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10631

Abstract

This study aims to determine the application of Green Economy in cooking oil SMEs and analyze the obstacles to the implementation of Green Economy in cooking oil SMEs. Data collection was carried out by conducting in-depth interviews with objects or informants, in this case the village head of Tammeroddo, 4 groups of cooking oil MSME actors and the Karondongan hamlet community. as well as direct observation at the research location. The results of the research found that green economy applications by MSME actors in Karondongan Hamlet are divided into two aspects, namely economic aspects and environmental aspects. Both of these aspects have positive and negative impacts that need to be considered for appropriate solutions both from the cooking oil MSME actors themselves and from the Tammeroddo village government. The view of Islamic economics on the application of green economy in the economic aspect is considered to be in line, but in the environmental aspect it is considered not to comply with the principles of Islamic economics. Some of the obstacles experienced in implementing the green economy for cooking oil SMEs are: (1) the groeng oil SMEs in Karondongan hamlet do not understand in depth about the green economy concept, (2) the application of the green economy concept occurs without them realizing it, and their activities are too profitable. oriented. (3) There is no green economy training available for MSMEs in Karondongan Hamlet (4) There are no village regulations or regional government regulations governing green economy for MSMEs. For this reason, improvement is needed from the MSME actors themselves and the Tammeroddo Village government
MEMODERINISASI KRIPIK UBI KAYU (OPAK) MENJADI PRODUK YANG SIAP BERSAING DI PASAR MODERN Lismawati, Lismawati; Wijayanti, Indah Oktari
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.97

Abstract

The development of technology and information that is increasingly advanced at this time is still not fully understood by the community, especially among rural communities. This is shown by the lack of innovation made by residents in cassava food products, namely cassava chips (opak). Cassava chips (Opak) processed into various variants of processed cassava properly will have a positive impact on becoming a product of quality, quality, competitiveness and economic value. The community service program is to increase the knowledge and understanding of rural communities to have a high awareness of the concern for the utilization of abundant cassava from low value to competitive superior products. The method of implementation is by empowering the community with processed cassava raw material innovation activities and modernizing the form of cassava chips (opak) which is more marketable so that it can compete in the modern market. This activity involved the entire community of Sidodadi Village, Central Bengkulu. The results of this activity show that there is an increase in knowledge and interest in learning from the community to utilize the abundant cassava raw materials in the village into preparations that have high economic value and ultimately can help the economy and improve the quality of life of the villagers.
Analisis Pesan Dakwah Ustadz Agam Fachrul di Media Sosial Tiktok Lismawati, Lismawati; Kusnadi, Kusnadi; Assoburu, Selvia
Jurnal Bisnis dan Komunikasi Digital Vol. 1 No. 2 (2024): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbkd.v1i2.2284

Abstract

Penelitian ini dilaksanakan di media sosial aplikasi tiktok. Untuk objek penelitian yaitu akun tiktok ustadz Agam Fachrul @hiyung_Agam. Adapaun permasalah yang diangkat adalah 1) Bagaimana isi pesan dakwah ustadz Agam Fachrul 2) Bagaimana pesan melalui konten tiktok ustad Agam Fachrul. Penelitian ini bertujuan untuk mengetahui bagaimana dan seperti apa isi pesan dakwah ustadz Agam Fachrul, kemudian bagaimana pesan melalui konten tiktok ustadz Agam Fachrul. Penelitian ini menggunakan metode deskriptif kualitatif, adapun teknik pengumpulan datanya selama proses penelitian menggunakan metode observasi, dokumentasi, dan wawancara. Hasil dari penelitian ini menunjukkan bahwa ada berapa data temuan, data tersebut didapatkan hasil dari pengamatan pada konten-konten dakwah pada akun tiktok @hiyung_agam, bahwa terdapat 2 kategori pesan dakwah syariah, yaitu ibadah syariah dan syariah muamalah. Dalam penelitian ini pesan dakwah syariah yang dominan adalah pesan dakwah syariah muamalah lebih tepatnya sebagai upaya menjawab permasalahan yang sering terjadi antara manusia dengan sesamanya.
Faktor Yang Memengaruhi Kualitas Audit Internal Dengan Top Management Support Sebagai Variabel Moderasi (Studi Pada Perguruan Tinggi BLU di Indonesia) Prawira, Yudha; Lismawati, Lismawati; Aisyah, Aisyah
Disclosure: Journal of Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.705 KB) | DOI: 10.29240/disclosure.v1i2.2839

Abstract

This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of top management support. The data used in this study are primary data obtained from the results of distributing questionnaires to internal auditors who work in the Internal Control Unit at Higher Education Public Service Bodies in Indonesia. The sampling method used in this study was a census, with 34 respondents. The data analysis method used is moderated regression analysis (MRA). Based on the research results, it is known that: First, the internal auditor's competence has a positive effect on the quality of internal audit. Second, the independence of the internal auditor has a positive effect on the quality of internal audit. Third, internal auditor size has no positive effect on internal audit quality. Fourth, top management support does not moderate the relationship between internal auditor competence, internal auditor independence, and internal auditor size on internal audit quality.
Mapping Islamic education curriculum research (1981–2024): A bibliometric analysis of trends, authorship, and themes Aryadi, Ikhsan; Lismawati, Lismawati; Aisyah, Nurul
Asatiza: Jurnal Pendidikan Vol. 6 No. 2 (2025): Asatiza: Jurnal Pendidikan
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/asatiza.v6i2.2780

Abstract

This study examines the development and trends in Islamic education curriculum research from 1981 to 2024. Data were extracted from Scopus on November 7, 2024, using the query TITLE-ABS-KEY (Curriculum and Islamic and Education). After excluding non-English documents and non-article publications, 418 articles were analyzed bibliometrically. The analysis employed RStudio for statistical processing, VOSviewer for network visualization (co-authorship and keyword co-occurrence), and Microsoft Excel for supplementary data management. Findings indicate that Arvisais, O., Sanjakdar, F., and Zulfikar, T. were the most prolific authors (4 publications each). Ar-Raniry State Islamic University emerged as the leading institution (11 articles), while Indonesia contributed the highest output (162 articles). The Journal of Islamic Education published the most relevant studies (17 articles). This study provides a systematic overview of the field and suggests future research explore comparative curriculum models in Muslim-majority versus minority contexts.
The Effect of Environmental Social Governance on the Company's Financial Performance with Company Size as a Moderating Variable Qofi’ah, Rohmawati; Lismawati, Lismawati
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14122

Abstract

This study aims to determine how the impact of ESG on the financial performance of manufacturing companies in Indonesia. The population of this study is 35 companies in a 4-year period, so the sample includes 140 companies. This study applies a quantitative approach with data analysis through panel data regression and Moderated Regression Analysis (MRA) is implemented to determine whether the company size variable can strengthen or weaken the correlation of ESG's influence on financial performance with Eviews 12. The test results with panel data regression implementing the Fixed Effect Model (FEM) indicate the t-statistic value for the ESG variable is -2.153039 which indicates that ESG has a negative impact on financial performance and company size as moderation is able to weaken the correlation of ESG to the financial performance of manufacturing companies in Indonesia listed on the IDX during the 2020-2023 period.
The Moderating Role of Firm Size in the Relationship Between Board Size and Executive Incentives on Firm Performance Khairani, Rizka; Lismawati, Lismawati
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14145

Abstract

This study examines the effect of board size and executive incentives on firm performance in banking companies listed on the Indonesia Stock Exchange from 2020 to 2023. Firm size is tested as a moderating variable. A total of 45 banking companies were selected using purposive sampling, resulting in 180 firm-year observations, which were analyzed through panel data regression and Moderated Regression Analysis (MRA) using EViews 12. The results show that board size and executive incentives have a positive effect on firm performance, as measured by Return on Assets (ROA). However, firm size does not significantly affect firm performance and does not moderate the relationship between board size and performance. Notably, firm size negatively moderates the relationship between executive incentives and firm performance. These findings contribute to a better understanding of corporate governance dynamics in the banking sector.
Penerapan Teknik Pijat Woolwich Untuk Meningkatkan Suplai Asi Yang Adekuat Pada Ibu Post Sectio Caesarea Di Rumah Sakit Tentara TK IV 01.07.01 Pematang Siantar Siregar, Siti Halimah; Lismawati, Lismawati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2650

Abstract

Post sectio caesarea merupakan kondisi pemulihan yang dialami seorang ibu setelah menjalani operasi sectio caesarea untuk melahirkan bayi. Global Survey on Maternal and Perinatal tahun 2023 menunjukan 29,1 juta jiwa (46,1%) dari 64,5 juta jiwa ibu menyusui setelah sectio caesarea dan sekitar 53,2 juta bayi (38%) dari 140 juta bayi yang tidak mendapatkan ASI setelah kelahiran digantikan dengan susu formula. Tindakan yang dapat dilakukan untuk meningkatkan suplai ASI yang adekuat dengan tindakan penerapan teknik pijat woolwich. Desain penelitian ini menggunakan metode deskriptif. Sampel yang diambil sebanyak 2 responden yaitu pasien post section caesarea dirumah sakit Tentara TK IV 01.07.01 Pematangsiatar. Instrumen yang digunakan format pengkajian keperawatan maternitas, SOP teknik pijat woolwich, lembar informed consent dan lembar observasi. Penelitian dilakukan pada klien I pada tanggal 28 sampai tanggal 30 April 2025 dan pada klien II pada tanggal 25 sampai tanggal 27 Mei 2025. Hasil evaluasi menunjukan masalah menyusui tidak efektif teratasi sebagian, berdasarkan catatan perkembangan hari ketiga didapatkan ASI keluar 3,5 ml tetes/menit pada klien I dan ASI yang keluar 3,25 ml/menit pada klien II. Penerapan teknik pijat woolwich efektif untuk meningkatkan suplai ASI yang adekuat Perawat dapat menerapkan teknik pijat woolwich sebagai tindakan keperawatan untuk meningkatkan suplai ASI yang adekuat pada ibu post sectio caesarea.
Co-Authors Aastiqomah, Aastiqomah Abdurrohman, Abdurrohman Adilah, Fathiyyah Agussalim, Agussalim Aisyah Aisyah Al-Faid, Mahesa Alfarobi, Thufail Alfi, Badrina Ali Hardana Alviana, Lia Amalia, Nala AMELIA, NUR Amir, Paisal Anam, Haikal Fadhil Angga Prayoga Anita Puji Astutik Arifuddin, Farchan Aryadi, Ikhsan Asbari, Masduki Assoburu, Selvia Asti M, Choirunnisa Awaliyah, Dien Putri Azizah, Syawalia Baskoro, Ilham Fajar Cucum Novianti, Cucum Diany Mairiza Djamal Abdi, Djamal Fadila, Nurul Fasya, Cut Dwi Octaviona Fatur, Abdul Hasan Fauzi, Abi Felix Kasim Ferdiansyah, Muhammad Ichsan Firmansyah, Putra Handary, Alvyta Nur Handayani, Indrastuti Hayati, Kardina Hijriani, Zhulfi Hilmiyati, Fitri Hutabarat, Anjeli Imas Ratna Ermawati, Imas Ratna Indri Indri Iryanti, Shobah Shofariyani Iskandar Iskandar Jalil, Nurlina Jum'a, Hikmatis Khairani, Rizka Khoirunnisa Istiqomah Kholifah, Alista Pristantika Nur Khumayroh, Desy Kusnadi Melina, Gita Meliyana, Reza Rosa Mifta Hasda Mohd. Winario Muhammad Arifin Rahmanto Muhammad Syaipudin Muhammad Zakir Mutiah, Nur Ningsih, Nia Kurnia Noviyanti, Mirana NUR AINI Nuringsih, Nuringsih Nurul Aisyah Oktaviana, Fadilla Pitriani, Pitriani Putri Aisyatun Najwa Putri, Berliana Qofi’ah, Rohmawati Rahmat Hidayat Rahmawati, Rahmawati Ramadhan, Alif Rizky Ramadhan, Satria Putra Rifqil Khairi Rizky Nazmia, Mutiara Rofiq, Abdullah Khairur Sari, Indri Putriana Dewita Saru Reza Sholeh, Mohamad Agus Sihombing, Heny Indriyani Sinaga, Ria Enjeli Br. Siregar, Siti Halimah Siti Aisyah Sofyan, Mohamad Syatriawati Syatriawati Syifa, Ahmad Tarihoran, Naf’an Trimulato Trimulato, Trimulato Utami, Try Wahyu Vernando, Vellix Vina Ayu Lestari Wasehudin, Wasehudin Wicaksono, Triadi Wijayanti, Indah Oktari Wisri Wisri, Wisri Yudha Prawira Yuli Yusnita Yulia Wulandari, Yulia Yulyani, Arti Zubaidah Assyifa