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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Intiqad: Jurnal Agama dan Pendidikan Islam EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial Quantitative Economics Journal AL ISHLAH Jurnal Pendidikan Al Tijarah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MODELING: Jurnal Program Studi PGMI J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JUPE : Jurnal Pendidikan Mandala Iqtishoduna: Jurnal Ekonomi Islam AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pendidikan dan Konseling Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Hikmah Ihtiyath : Jurnal Manajemen Keuangan Syariah Ihsan: Jurnal Pengabdian Masyarakat Aghniya: Jurnal Ekonomi Islam Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Community Empowerment Al-Ulum: Jurnal Pendidikan Islam Al-Sharf: Jurnal Ekonomi Islam Al-Fikru: Jurnal Ilmiah Proceeding International Seminar of Islamic Studies Akuntansi'45 Al-Ulum: Jurnal Pendidikan Islam International Journal of Islamic and Social Sciences (ISOS) Mabsya: Jurnal Manajemen Bisnis Syariah Economic Reviews Journal Jurnal Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economic, Technology and Social Sciences (Injects) Ekonom : Jurnal Ekonomi dan Bisnis IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Krigan: Journal of Management and Sharia Business JER Journal of Ekonomics, Finance, and Management Studies
Isra Hayati
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Perhitungan Biaya Produk Berdasarkan Activity Based – Costing Julia Rafika; Muhammad Rizky Ramadhan; Saidatul Mardiyah; Wira Anggara Hadi Jamak; Isra Hayati
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2489

Abstract

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method. In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs that focuses on the activities involved in the production process. This article aims to make comments on the basis of an overview of documents related to the application of ABC method in product costing, as well as explain the steps to calculate product cost by this method. Data from various related studies, articles and books are used to form a basic understanding of the practical steps in calculating product cost by ABC . method. Literature review is also used to identify the benefits and results of applying this method in increasing the company's production efficiency. The results of the literature review show that the application of the ABC method can produce a more accurate and transparent product cost calculation. With the ABC method, companies can identify the level of contribution of each activity in the production process, thus enabling management to determine the cost of products more precisely .
Pengaruh Dana Desa dan Status Desa terhadap Penanganan Stunting di Kabupaten Pesisir Selatan Hayati, Isra; Taifur, Werry Darta
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1065

Abstract

This study aims to analyze the influence of the Village Fund and Village Status on stunting in Pesisir Selatan Regency. Using a quantitative approach with multiple regression methods, this study measures how Village Fund allocations and village status contribute to reducing stunting rates. Data was collected through documentation study techniques from relevant agencies and processed to ensure statistical assumptions such as normality, multicollinearity, and homoscedasticity were met. The results show that the Village Fund has no influence on stunting reduction, while the IDM shows a significant influence. This indicates that budget allocations directed towards health and nutrition programs do not have a direct impact on stunting reduction compared to general village infrastructure improvements. This conclusion emphasizes the importance of prioritizing allocations. These results indicate that even if a village achieves progress in terms of infrastructure, economy, and public facilities, it can still reduce the problem of stunting.This study also suggests expanding the scope of variables in the future to enrich the understanding of the factors that affect stunting more comprehensively.
Pengaruh Dana Desa dan Status Desa terhadap Penanganan Stunting di Kabupaten Pesisir Selatan Hayati, Isra; Taifur, Werry Darta
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1065

Abstract

This study aims to analyze the influence of the Village Fund and Village Status on stunting in Pesisir Selatan Regency. Using a quantitative approach with multiple regression methods, this study measures how Village Fund allocations and village status contribute to reducing stunting rates. Data was collected through documentation study techniques from relevant agencies and processed to ensure statistical assumptions such as normality, multicollinearity, and homoscedasticity were met. The results show that the Village Fund has no influence on stunting reduction, while the IDM shows a significant influence. This indicates that budget allocations directed towards health and nutrition programs do not have a direct impact on stunting reduction compared to general village infrastructure improvements. This conclusion emphasizes the importance of prioritizing allocations. These results indicate that even if a village achieves progress in terms of infrastructure, economy, and public facilities, it can still reduce the problem of stunting.This study also suggests expanding the scope of variables in the future to enrich the understanding of the factors that affect stunting more comprehensively.
Encouraging the effectiveness of philanthropic institutions: Implementation of digital fundraising platform for Lazismu Medan City Ahmad Afandi; Syahrul Amsari; Isra Hayati; Muhammad Arifin Lubis
Community Empowerment Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11340

Abstract

The use of information technology in fundraising has brought about a significant transformation in the operations of charitable organizations, enabling the expansion of reach and increasing the effectiveness of activities. Lazismu Medan City, a philanthropic institution in Indonesia, faces challenges in optimizing fundraising activities due to limited digital technology capacity and less effective marketing strategies. This community service aims to develop and implement a digital platform to enhance Lazismu's capacity in managing fundraising efficiently and transparently, accessible via lazismumedan.org. Methods for implementing the service include developing a platform, conducting comprehensive training for Lazismu administrators and volunteers, as well as enhancing skills in using digital technology to raise funds. The results of this service show a significant increase in the number of donations collected and the level of donor satisfaction, indicating increased capacity and transparency in Lazismu's fundraising activities.
Strategi Pengelolaan dan Pengembangan pada Tadika Al-Fikh Orchard HQ Malaysia Thufail, Muhammad Daffa; Hayati, Isra
MODELING: Jurnal Program Studi PGMI Vol 12 No 1 (2025): Maret
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v12i1.2813

Abstract

Penelitian ini bertujuan untuk tidak hanya memperjelas strategi pengelolaan dan pengembangan usaha pada Tadika Al-Fikh Orchard HQ Malaysia tetapi juga tantangan yang dihadapi dalam implementasi strategi pengelolaan dan pengembangan usaha pada Tadika Al-Fikh Orchard HQ Malaysia. Metode penelitian deskriptif dengan pendekatan kualitatif filsafat postpositivisme. Objek penelitian bertempat di Tadika Al-Fikh Orchard HQ Malaysia. Data primer dan data sekunder penelitian diperoleh tidak hanya dari wawancara dan observasi dengan informan tetapi juga dari kajian pustaka, seperti jurnal, dan buku referensi. Hasil penelitian sebagai berikut: (1) Strategi pengelolaan dan pengembangan usaha pada Tadika Al-Fikh Orchard HQ Malaysia perlu ditambahkan mengingat Tadika Al-Fikh Orchard HQ adalah terwaralaba dalam bidang pendidikan (franchisee). Hal ini menunjukkan pentingnya strategi pengelolaan dan pengembangan usaha. Ketentuan ini mencerminkan pentingnya tanggungjawab dan kewajiban dalam praktik etika bisnis syariah bukan saja dalam pengelolaan, melainkan juga dalam pengembangan usaha; (2) Tantangan yang dihadapi dalam implementasi strategi pengelolaan dan pengembangan usaha pada Tadika Al-Fikh Orchard HQ Malaysia telah teratasi dalam analisis SWOT dan SOP. Setidaknya, dengan pemahaman yang baik tentang aspek-aspek etika bisnis Islam, diharapkan Tadika Al-Fikh Orchard HQ dapat mengelola keuangan mereka secara efektif untuk meningkatkan keberlangsungan usaha Tadika Al-Fikh Orchard HQ di seluruh negara Malaysia. Abstract This research aims to not only clarify the management and business development strategy at Tadika Al-Fikh Orchard HQ Malaysia but also the challenges faced in the implementation of the management and business development strategy at Tadika Al-Fikh Orchard HQ Malaysia. Descriptive research method with a qualitative approach to postpositivism philosophy. The object of the research was located at Tadika Al-Fikh Orchard HQ Malaysia. Primary data and secondary data of research were obtained not only from interviews and observations with informants but also from literature reviews, such as journals, and reference books. The results of this research are as follows: (1) The management and business development strategy at Tadika Al-Fikh Orchard HQ Malaysia needs to be added considering that Tadika Al-Fikh Orchard HQ is a franchisee in the field of education (franchisee). This shows the importance of business management and development strategies. This provision reflects the importance of responsibilities and obligations in the practice of sharia business ethics not only in management, but also in business development; (2) The challenges faced in the implementation of business management and development strategies at Tadika Al-Fikh Orchard HQ Malaysia have been overcome in SWOT analysis and SOP. At least, with a good understanding of the aspects of Islamic business ethics, it is hoped that Tadika Al-Fikh Orchard HQ can manage their finances effectively to improve the sustainability of Tadika Al-Fikh Orchard HQ's business throughout Malaysia.
Implementasi Pengelolaan Manajemen Sumber Daya Manusia pada Tadika Brilliant BUDS Edukids Malaysia Ananda, Runi; Hayati, Isra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7474

Abstract

The study aims to determine the implementation of human resource management at Tadika Brilliant Buds Edukids Malaysia in making efforts to improve the quality of education and the effectiveness of human resource management in the future. Aspects of human resource management at Tadika Brilliant Buds Edukids Malaysia include the recruitment process, selection, orientation, performance management, and compensation. The method used in this study is a descriptive approach that is included in the qualitative category. The data sources obtained consist of primary data, such as the results of interviews with respondents, as well as secondary data including research journals, books, and documentation. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that effective human resource management makes a significant contribution to improving the quality of education and child involvement. However, challenges such as limited resources must be overcome to achieve optimal results. Research can add valuable insight for Tadika managers in formulating better human resource management strategies to support the development of early childhood education.
Pengaruh Keamanan Layanan terhadap Keputusan Penggunaan QRIS Bank Syariah Bagi Mahasiswa Fakultas Agama Islam UMSU Rizky, Melia; Hayati, Isra; Ruzky, Uun Dwi
Krigan: Journal of Management and Sharia Business Vol. 1 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v1i1.6522

Abstract

This study aims to determine the effect of service security on the decision to use QRIS of Islamic Banks in UMSU Islamic Faculty students. The formulation of the problem in this study is that there are still Islamic Banking Study Program students who do not know or use QRIS as a payment transaction. The method used in this study was a questionnaire with a Likert scale and data processing using SPSS calculations with a total of 68 respondents. Based on the results of data processing, it shows that service security has a significant effect on the decision to use with significant calculations, it is known that the significance value is 0.000 <0.05 and the t-count value is 3.743 > t-table 1.997, so it can be concluded that Ho is rejected and Ha is accepted. The results using the Determination Test (R2) show that the Adjust R Square coefficient of determination is 0.788 or 78,8%, which means that the decision variable for transactions using QRIS Islamic Banks (Y) is influenced by service security (X) with the remainder being influenced by other variables not contained in the this research.Penelitian ini bertujuan untuk mengetahui pengaruh service security terhadap keputusan penggunaan QRIS Bank Syariah pada mahasiswa Fakultas Islam UMSU. Rumusan masalah dalam penelitian ini adalah masih adanya mahasiswa Prodi Perbankan Syariah yang belum mengetahui atau menggunakan QRIS sebagai transaksi pembayaran. Metode yang digunakan dalam penelitian ini adalah kuesioner dengan skala Likert dan pengolahan data menggunakan perhitungan SPSS dengan jumlah responden sebanyak 68 orang. Berdasarkan hasil pengolahan data menunjukkan bahwa keamanan layanan berpengaruh signifikan terhadap keputusan penggunaan dengan perhitungan signifikan diketahui nilai signifikansi 0,000 < 0,05 dan nilai t hitung 3,743 > t tabel 1,997 , sehingga dapat disimpulkan bahwa Ho ditolak dan Ha diterima. Hasil dengan menggunakan Uji Determinasi (R2) menunjukkan koefisien determinasi Adjust R Square sebesar 0,788 atau 78,8%, yang berarti bahwa variabel keputusan bertransaksi menggunakan QRIS Bank Syariah (Y) dipengaruhi oleh keamanan layanan (X) dengan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
The Effectiveness Of The Sharia-Based Transaction Payment System In Increasing The Trust Of Pilgrims In The Umrah Travel Service Of Pt. Zam Zam Islamic Tourism Maharani, Annisa; Isra Hayati
Al Tijarah Vol. 10 No. 1 (2024): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v10i2.14205

Abstract

In the current era of globalization, the religious tourism industry, especially in Umrah pilgrimage trips, is experiencing very rapid growth. Customer trust in travel services is one of the main factors that determine the success of a travel company in maintaining and expanding its market share in the midst of competition. The implementation of this sharia-based payment system can increase pilgrims' trust in the services provided by Umrah travel agencies. This study aims to find out how effective the sharia-based transaction payment system is in increasing pilgrims' trust in Umrah travel services at PT. Zam Zam Islamic Tourism. This research was conducted on PT. Zam Zam Wisata Islami which is located on Al Falah street, Muctar Basri No. B6, Kel, Glugur Darat 2, Kec. The approach used in this study is a qualitative approach.  The data analysis technique used through data collection uses an interview process, data reduction, and drawing conclusions.  This study shows that the sharia-based transaction payment system has a significant influence on the trust of pilgrims. The implementation of this system has proven to be effective in increasing the trust of pilgrims. However, there are several challenges in its implementation, such as the lack of understanding of pilgrims about the payment system carried out in sharia and the competitiveness of other travel parties. Based on the analysis, it can be concluded that, with the existence of a sharia-based payment system at PT. Zam Zam Wisata Islami has an important role in building the trust of pilgrims, therefore, the company needs to optimize and educate the pilgrims and improve Islamic financial services, this needs to be done to increase the effectiveness of this system in the future.
Implementasi Pengelolaan Manajemen Sumber Daya Manusia pada Tadika Brilliant BUDS Edukids Malaysia Runi Ananda; Isra Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7474

Abstract

The study aims to determine the implementation of human resource management at Tadika Brilliant Buds Edukids Malaysia in making efforts to improve the quality of education and the effectiveness of human resource management in the future. Aspects of human resource management at Tadika Brilliant Buds Edukids Malaysia include the recruitment process, selection, orientation, performance management, and compensation. The method used in this study is a descriptive approach that is included in the qualitative category. The data sources obtained consist of primary data, such as the results of interviews with respondents, as well as secondary data including research journals, books, and documentation. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that effective human resource management makes a significant contribution to improving the quality of education and child involvement. However, challenges such as limited resources must be overcome to achieve optimal results. Research can add valuable insight for Tadika managers in formulating better human resource management strategies to support the development of early childhood education.
Challenges and Strategies of Implementing Financial Accounting Standards Recording for Muslim EMKM MSME at PT. Keloria Moringa Jaya Hayati, Isra; Devi, Syahrani; Amalia, Alfi; Budi Prihatin, Titis
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7389

Abstract

This study aims to analyze the challenges faced by MSMEs in implementing SAK EMKM and formulate strategies to encourage compliance with these standards. This study uses a qualitative approach with data collection techniques using SAK EMKM interviews. The results of the study indicate that the main challenges in implementing SAK EMKM include: (1) low understanding and awareness of MSME actors about SAK EMKM; (2) limited human resources who have competence in accounting; (3) no separation between business and personal transactions; (4) less supportive cost-benefit perceptions; and (5) lack of socialization and mentoring. The strategies formulated include: (1) strengthening tiered education and socialization programs; (2) establishing a sustainable mentoring system; (3) developing technology-based accounting applications that comply with SAK EMKM; (4) strengthening the role of financial institutions in encouraging compliance; and (5) collaboration between academics, practitioners, regulators, MSME actors, and financial institutions.
Co-Authors Abu Yazid Raisal Adha, Wahyuni Afif, M. Naufal Ahmad Afandi Ahmad Affandi Akmal Shah Alfi Amalia Amelia Rizky Ananda, Runi Andrew Satria Lubis Angelia Azira Anisyah Afifah Annisa Salwa, Alya Arwin Juli Rakhmadi Arwin Juli Rakhmadi Asmuni Astri Astri Astri Astri Aurel, Vira Aushaf Assegaf, M. Naufal Ayna Azzahra Azhara siregar, Putriyani Azwabi, Hariz Madani Basyar, Hibban Basyir, Muhammad Fiqry Budi Prihatin, Titis Chossy Wiratama Cut Ernita Julistia Dea Adilla Elsa Dedek Hardianti Saragih Dessy Ariani Hasibuan Devi, Syahrani Dian Novianti Sitompul Efrina Sipayung Ellisa Fitri Tanjung Erlangga Sidiq Fachrul Rozi Lubis Fachrur Razy Aksana Fadhillah, Rini Faisal Rahman Dongoran Fany, Nicole Theo Ferry Rian Maulana Fia Novita Fitra Sulistina Wati Fitri, Ridatul Fizia Marsa, Thirtiwi Frisca, Syifa Hamdi Mnl, Al Hilal Hani Nursafwa Harahap, Fikri Rizalsyah Hariyadi Putraga Hasrian Rudi Setiawan Hastuti Olivia Indah Pratiwi Indah Pratiwi Irfan Juita Rahmadani Manik Julia Rafika Karlina, Betalia Kijai, Raja David Indra Luh Putu Ratna Sundari Lukman Hamdani Luthfi Alamsyah M Fadhil Pangestu M Fauzi Hasibuan Maharani, Annisa Maida Sari, Vivi Mariska, Septiara Dwi Melia Rizky Mella, Sinta Misda Muhammad Ali Radja Fath Muhammad Arifin Lubis Muhammad Hidayat Muhammad Hidayat Muhammad Rizky Ramadhan Mutiah Khaira Sihotang Najiyullah Subhani Lubis Nur Natasha Putri, Hartika Nurhakiki Nurul Zahriani Jf Nurul Zahrianti Jf Prananda, Yoga Putri, Naila Rahma, Sabila Raja David Indra Kijai Ramadhani, Adellya Sagita Ridatul Fitri Riska Amelia Rizky Ramadhan, Rizky Rizky, Melia Runi Ananda Ruzky, Uun Dwi Sabila Hawani, Yasmine Saherawati Br Sipayung Saidatul Mardiyah Saparuddin Siregar saparuddin siregar siregar Sapitra Andani Sarah Sitompul Sari, Afnila Sarwo Edi Setti Werian Dani, Giya Sharzia Adewirza Shiddiqi, Syehnaz Sahin Sihotang, Mutiah Khaira Silvi Rahmayani Hasibuan Silvia Febrianti SITI FATIMAH Suci Fitria Susilawati Susilawati Syahrani Devi Syahrul Amsari Syahrul Amsari Syahrul Amsari Syamsir Syamsir Thufail, Muhammad Daffa Ulya, Iffatul Uswah Hasanah Uswah Hasanah Uun Dwi Ruzky Wahyudi, Andre Werry Darta Taifur Widia Astuty Wira Anggara Hadi Jamak Wira Handika Yuli Yuli Yanti Siregar Zailani Zailani Zailani Zailani Zulfikar, Muhammad Rofi