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FITRIYAH, NUR
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Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Abstract

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure
KOMBINASI PUPUK KANDANG KAMBING DAN KALIUM NITRAT (KNO3) TERHADAP PERTUMBUHAN DAN KECEPATAN BERBUNGA JAGUNG MANIS (Zea mays saccharata) Fitriyah, Nur; Rahmatika, Widyana; melya Contesya, Sherlin
Viabel : Jurnal Ilmiah Ilmu-Ilmu Pertanian Vol 18 No 1 (2024): Mei 2024
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/viabel.v18i1.3407

Abstract

Zea mays Saccharata (Sweet corn) is a horticultural commodity that is have high carbohydrates and contains free sugars and starch (Wahditiya, 2016). sweet corn imports increased 42.46% from 517.5 thousand tons in the previous year to 737.2 thousand tons (BPS, 2021 in Amelia and Sugiharto, 2022). This high demand is not matched by availability. Efforts to meet this demand include improving cultivation techniques such as used of superior varieties and ecological management. The combination of organic and anorganic fertilizers can play an important role because it can maintain soil health, productivity and plant fertility. The combination of goat fertilizer and KNO3 is expected to increase vegetative and generative performance. The research method used RAKF. The first factor is the dose of goat manure, K1 = 5 tons/ha, K2 = 10 tons/ha, K3 = 15 tons/ha. The second factor is the application of white KNO3 fertilizer P1 = 50 kg/ha, P2 = 100 kg/ha, P3 = 150 kg/ha. There were 9 treatment combinations and repeated 3 times and 5 samples. The observed parameters include: Plant height, number of leaves, leaf area, and flowering age. Data obtained from the observations of each variable were subjected to the F test with the method of variance (ANOVA). If the treatment combination accepted H1 then the comparison test will be done BNT 5%. The results showed that there was no interaction between the application of goat manure and KNO3 on the growth and yield. The application of KNO3 has a significant effect on the vegetative period of the plant number of leaves, plant height, stem diameter, and early flowering age of the plant.
Pendampingan Penggunaan Financial Technology Di Era Society 5.0 Di Desa Saribaye Kecamatan Lingsar Lobar Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Aprilian, Imam Yuardi; Setiawati, Rani; Santoso, Aprilia; Wulan, Putri Cahya
Jurnal Gema Ngabdi Vol. 6 No. 2 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i2.420

Abstract

Saribaye Village is one of the villages in NTB that is of concern for financial literacy issues. One of the programs held by the NTB Province OJK is the "sobat sikapi" program. This service aims to increase understanding and good use of fintech for young people and MSMEs in Saribaye village and can be implemented in everyday life. To solve partner problems related to understanding and using digital financial applications in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and Paytren, the implementation of this service consists of two stages, including 1) First Stage, providing knowledge and information about digital finance in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and also Paytren to make them understand more about the benefits of using fintech. 2) Second stage, offline and online consultation assistance. If there are young people and MSME players who still don't understand what digital finance is and its use, they can ask at any time via the service team's WhatsApp or via email to each service team. In this training, the methods are lecture, practice, and discussion. This mentoring was attended by 26 participants. After conducting the survey, the results showed that the level of financial literacy in the form of respondents' use of fintech was good. This was proven by 40.9% of the average respondents' answers indicating good financial literacy, 38.3% showed quite good results and 20.9% showed poor results.  Keywords: mentoring; financial literacy; digital finance
THE ANALYSIS OF CROWE HOWARTH THEORY TO ELUCIDATE FRAUD FACTORS IN THE ACADEMIC SECTOR Alpiansah, Restu; Fitriyah, Nur
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 2 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i2.52021

Abstract

Ensuring the attainment of Social Development Goals (SDGs) in the education sector necessitates equipping university students with the necessary skills and qualities to become effective leaders with strong moral principles. The character of students, particularly those in financial majors, can have a significant impact on the quality and integrity of the future human resources in the financial sector. The fraud in the academic sector should not be ignored because it can be a challenge for SDG’s programme. This research aims to find out the influence of the fraud Pentagon’s dimensions/ Crowe’s theory, namely academic pressure, opportunity, rationalisation, competence, and arrogance, on academic students’ dishonesty. The type of research used in this study is quantitative research. The research design in this study is ex post facto. The data in this research is primary data collected with the use of the questionnaire survey, tested with the SmartPLS analysis tool. The result explains that students commit academic fraud supported by academic pressure, the opportunity to conduct the fraud, and the competence to make a strategy to conduct academic dishonesty. Meanwhile, rationalisation and arrogance have no influence on academic students’ dishonesty. We propose the following recommendation to the parties concerned: for education practitioners, this study provides valuable information considering the impact of pressure, opportunity, rationalisation, competence, and arrogance on academic dishonesty behaviour, devising better letter methods or rules to minimise academic fraud among students, especially for online learning and examinations. This study empirically confirms that the fraud pentagon dimension factors influenced 71.1% of academic students’ dishonesty. Meanwhile, the rest was caused by other factors.
RESPON PERTUMBUHAN VEGETATIF DAN GENERATIF TANAMAN PADI (Oryza Sativa L.) VARIETAS MENTIK WANGI TERHADAP KONSENTRASI PUPUK NANOSILIKA SEKAM PADI DAN JARAK TANAM Sani, Muhammad Yulius; Rosanti, Aulia Dewi; Fitriyah, Nur; Soenyoto, Edy; Helilusiatiningsih, Nunuk
Fruitset Sains : Jurnal Pertanian Agroteknologi Vol. 12 No. 5 (2024): December: Ilmu Pertanian dan Bidang Terkait
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tanaman padi (Oryza sativa L.) tergolong  komoditas tanaman pangan yang sangat penting bagi seluruh manusia di dunia pada umumnya  khususnya Indonesia.  Hal ini dikarenakan, beras yang  merupakan hasil pengolahan dari padi adalah bahan pangan utama. Mengingat semakin banyaknya permintaan produksi beras sehingga perlu dilakukan langkah alternatif untuk meningkatkan pertumbuhan tanaman Padi yaitu salah satunya adalah menggunakan teknologi nano.  Penggunaan Si yang mempunyai ukuran nano (10-9 m) diharapkan akan mudah diserap oleh tanaman daripada silika dengan ukuran yang lebih besar. Demikian juga dengan pengaturan jarak tanam merupakan salah satu upaya yang  dapat menghindari terjadinya tumpang tindih diantara tajuk tanaman, memberikan ruang bagi perkembangan akar dan meningkatkan efisiensi penggunaan benih. Penelitian ini bertujuan untuk mengetahuli pengaruh pemberian Silika dalam ukuran nano dan jarak tanam terhadap pertumbuhan tanaman padi. Penelitian ini menggunakan Rancangan Acak Kelompok ( RAK ) Faktorial dengan dua faktor. Faktor pertama  adalah Konsentrasi pupuk nano dan faktor kedua adalah jarak tanam. Berdasarkan hasil penelitian diketahui bahwa terjadi interaksi antara perlakuan konsentrasi nano silika dan jarak tanam pada variabel pengamatan : tinggi tanaman umur 20 hst pada perlakuan K3J2 ( konsentrasi nano 60 ppm + jarak tanam 25x25 cm). Pada perlakuan tunggal konsentrasi nano silika pada semua perlakuan menunjukkan hasil yang tidak nyata. Pada perlakuan tunggal jarak tanam 20x20 cm menunjukan pengaruh nyata pada pengamatan laju pertumhuhan umur 30 hst yaitu sebesar 0.0064 dan pada pengamatan jumlah malai jarak tanam 30x30cm menunjukkan pengaruh nyata dengan hasil 18.99 malai.
Analisis Pelaporan Keuangan UMKM Kabupaten Bondowoso berdasarkan SAK EMKM Lathifah, Nurul; Fitriyah, Nur
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.558

Abstract

Pelaporan keuangan merupakan cara yang digunakan oleh perusahaan untukmenyampaikan informasi keuangan yang bermanfaat sebagai sumber informasi dalampengambilan keputusan dalam pengembangan UMKM. SAK EMKM dibuat bertujuanuntuk mempermudah pelaku UMKM dalam menyusun laporan keuangan. Namun masihbanyak UMKM di daerah Jawa Timur belum menerapkannya. Penelitian ini berfokuspada pelaporan keuangan UMKM berdasarkan SAK EMKM. Penelitian ini merupakanpenelitian kualitatif menggunakan pendekatan deskriptif dengan metode studi kasus.Pengumpulan data dalam penelitian ini dilakukan langsung pada 1 0 0 UMKM diBondowoso dengan teknik observasi, wawancara, kuesioner, dan dokumentasi.Berdasarkan hasil kuesioner, terdapat 44% UMKM di Bondowoso mengetahui SAKEMKM dan hanya 28% yang menerapkan pelaporan keuangan berdasarkan SAK EMKM.Pencatatan yang masih dilakukan masih sederhana dan manual. Pencatatan yangdilakukan hanya untuk mencatat penerimaan kas dari penjualan dan pendapatan sertapengeluaran kas. Kendala yang dialami adalah sumber daya manusia yang kurangpengetahuan dan pemahaman mengenai penyusunan laporan keuangan yang sesuaidengan standar.
STIMULASI PERTUMBUHAN AWAL BENIH MELON (Cucumis melo L.) MELALUI SKARIFIKASI DAN GIBERELIN Rahmatika, Widyana; Fitriyah, Nur; Imadudin, Alfiyan
BUANA SAINS Vol 24, No 3 (2024)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/bs.v24i3.6485

Abstract

The aim of this study was to determine the effect of scarification and gibberellin soaking on seed stimuli in melon. The study used a factorial randomized block design with two treatment factors. The first treatment factor, mechanical interruption of seed dormancy (F), consisted of two treatments: F1 = control (no treatment) and F2 = seed scarification, while the second treatment factor, ZPT gibberellin soaking (G), consisted of four levels: G1 = 0 ppm gibberellin, G2 = 20 ppm gibberellin, G3 = 40 ppm gibberellin, and G4 = 40 ppm gibberellin. The parameters observed were the early vegetative growth of melon, i.e. plant height (cm) and number of leaves (stems). The results showed that The results showed that interaction occurred due to the scarification treatment and Gibberellin soaking, with the best results brought by the scarification treatment with a Gibberellin concentration of 30 ppm on the parameters of plant height and number of leaves.
Analisis Sistem Penerimaan Retribusi Pelayanan Kesehatan Puskesmas Daerah Pada Dinas Kesehatan Daerah Kota Mataram Maya, Devintha Elistya; Fitriyah, Nur; Mariadi, Yusli
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.437 KB) | DOI: 10.59086/jak.v2i1.55

Abstract

Puskesmas merupakan salah satu bentuk pelayanan dan fasilitas kesehatan yang penting dan terjangkau bagi kalangan masyarakat khususnya masyarakat ekonomi bawah, selain itu letak puskesmas yang mudah diakses menjadi alasan utama masyarakat memilih puskesmas sebagai tempat berobat. Salah satu retribusi daerah yang dipungut oleh pemerintah daerah Kota Mataram adalah retribusi jasa pelayanan kesehatan puskesmas, dimana sumber pendapatan puskesmas tersebut dapat memberikan kontribusi bagi daerah yang digunakan untuk memenuhi kebutuhan daerah dalam meningkatkan kesejahteraan masyarakat. Maka dari itu diperlukan suatu sistem dan prosedur yang dapat menghasilkan informasi yang dibutuhkan bagi proses pengambilan keputusan yang mengacu pada suatu peraturan perundang-undangan yaitu Peraturan Pemerintah Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif yaitu penelitian untuk menggambarkan sesuatu yang terjadi di dinas kesehatan Kota Mataram. Hasil penelitian menunjukkan sistem penerimaan retribusi pelayanan kesehatan pada dinas kesehatan Kota Mataram masih belum sesuai dengan peraturan perundang-undangan yaitu Peraturan Republik Indonesia Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. A public health center is a form of health services and facilities that are important and affordable for circles of the society, especially lower economic society, besides that the location of the public health center which is easy to access is the main reason for the society choose public health center as a place for treatment. One of the regional retribution levied by the local government of Mataram City is the public service levy for health services public health center, where the source of public heahealthnter income can contribute to the region which used to fulfill regional needs in improving people’s welfare. So that is why we need a system and procedure that can produce the information needed for the decision-making process that refers to a statutory regulation namely Government Regulation Number 12 of 2019 concerning regional financial management. This study uses a qualitative descriptive research approach which is a study to describe something that happened at the Mataram City health office. The results of the study show the systems for receiving health service retributions at the Mataram City health officials are still not by applicable regulation, namely Republic of Indonesia Regulation Number 12 of  2019 concerning regional financial management.  
Analisis Efektivitas Sistem Pengendalian Internal Atas Persediaan Obat Pada Rumah Sakit Ibu dan Anak (RSIA) Permata Hati Mataram Qais, Ahmad; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1688

Abstract

The purpose of this study is to determine the application of elements of the internal control system for drug supplies at RSIA Permata Hati Mataram. Drug supplies are one of the important assets owned by RSIA Permata Hati Mataram. Because inventory is an asset, good internal control must be carried out to keep the inventory from things that may happen. To obtain the necessary data, use a quantitative approach method to find answers based on basic and causal factors by analyzing the causal factors of the occurrence of descriptive data. From the results of the study, it is concluded that the internal control of the supply of drugs at RSIA Permata Hati Mataram is effective, where there is a separation between functions related to the receipt and issuance of goods. As well as showing that the pharmaceutical management of RSIA Permata Hati Mataram has implemented elements of internal control, the organizational structure of the pharmacy of RSIA Permata Hati Mataram is designed and arranged functionally so that the duties and responsibilities of each part are clean, so that errors and irregularities in the implementation of the duties and responsibilities carried out by each can be detected.
Penyusunan Laporan Keuangan Pondok Pesantren Darul Mujawiddin Berdasarkan Pedoman Akuntansi Pesantren Dinanti, Santya Dara; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1705

Abstract

This research aims to analyze and evaluate the preparation of financial reports at the Darul Mujawiddin Islamic boarding school which has not implemented the Islamic Boarding School Accounting Guidelines. This research uses a descriptive quantitative approach with data collection techniques through observation and documentation studies. Research subjects include Islamic boarding school financial managers and administrators involved in the financial administration process. The research results show that the Islamic boarding schools studied still use simple financial recording methods and have not prepared financial reports in accordance with the Islamic Boarding School Accounting Guidelines. Many Islamic boarding schools still use manual cash books without a clear separationbetween restricted and unrestricted funds, and do not prepare financial position reports, cash flow reports and activity reports in a structured manner. Some of the obstacles found were limited knowledge about accounting, lack of trained human resources, and minimal technological support for financial recording and reporting. This research recommends that Islamic boarding schools improve their understanding of accounting through training, adopt a better recording system, and ensure that there is assistance in implementing the Islamic Boarding School Accounting Guidelines so that the financial reports prepared can meet applicable standards.
Co-Authors Amanda, Neha Aprilian, Imam Yuardi Bambang Argo Wibowo Bambang Bambang Dinanti, Santya Dara Edy Soenyoto Ekawati , Rooselyna Fauziah, Wiedy Putri Fidduha, Arsyadila Sophia Ganes Gunansyah Helilusiatiningsih, Nunuk Huswatun Hasanah Idris, Adam Imadudin, Alfian Imadudin, Alfiyan Imam Triarso Irawati, Titik Lathifah, Nurul Lewandowski, Mariusz Mardiana, Yushi Maya, Devintha Elistya melya Contesya, Sherlin Neni Mariana Nihayah, Hairun Nurabiah, Nurabiah Nurfaizah Pusparini, Herlina Putri, Helmiati Qais, Ahmad Rahimana, Putri Yunita Rahmatika, Widyana Restu Alpiansah Retno Dwi Andayani Rosanti, Aulia Dewi Saifullah, Asep Sani, Muhammad Yulius Santoso, Aprilia Satriya Wibawa, Satriya Wibawa Setiawati, Rani Susanti Susanti Susanti, Gusti Ayu Puji Ta’adi, Ta’adi Tatag Yuli Eko Siswono Tri Handayani Wahono Widodo Wasito Wasito Wiryanto Wulan, Putri Cahya YUSLI MARIADI Zaenal Amirudin