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All Journal Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Indonesian Journal of Islamic Education Studies (IJIES) International Journal Of Science, Technology & Management (IJSTM) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora An-Nahdlah: Jurnal Pendidikan Islam BIOCHEPHY: Journal of Science Education Journal of Economics Review (JOER) Balance : Jurnal Akuntansi dan Manajemen Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management JPOL: Journal of Pedagogy and Online Learning JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi TOFEDU: The Future of Education Journal Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Advances in Accounting, Economics, and Management Al-Zayn: Jurnal Ilmu Sosial & Hukum Advances in Management & Financial Reporting Indonesian Journal of Islamic Education Studies (IJIES) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi Terpadu Jurnal Riset dan Pengabdian Interdisipliner
MARLINA, LILIS
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Penanganan Bencana Hidrometeorologi melalui Bantuan Kemanusiaan bagi Korban Banjir Bandang Kabupaten Aceh Barat Dwinta, Ade; Erliana, Hilma; Luthfi, Luthfi; Wulansari, Intan; Marlina, Lilis
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v3i1.37104

Abstract

This community service activity was conducted as a response to the flash flood disaster that struck Woyla Barat District, Aceh Barat Regency, in 2025, which caused damage to settlements, disruption of socio-economic activities, and limited access to basic needs for the affected communities. This activity is considered important due to the high vulnerability of the area to hydrometeorological disasters and the need for active involvement of higher education institutions during the emergency response phase. The objective of the program was to support the fulfillment of basic needs for affected communities while strengthening the role of local institutions through a community-based approach. The method employed was a responsive and participatory approach, including coordination with partners, beneficiary data collection, humanitarian aid distribution, and brief community assistance. The results indicate that the aid was distributed appropriately, enhanced social solidarity, and reduced the economic burden on communities during the early post-disaster phase. This activity highlights the importance of collaboration between higher education institutions and local organizations in community-based disaster response.
Islamic Social Reporting (ISR), Sharia Supervisory Board (SSB), and Financial Performance: Empirical Evidence on Islamic Banks in the GCC Region Iskandar, Rizkiana; Marlina, Lilis; Urna Fasihat, Dian
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.865

Abstract

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.
Islamic Values Influence on Professional Ethical Commitment in Vocational Construction Education Luthfi, Luthfi; Marlina, Lilis; Erliana, Hilma; Sari, Intan Wulan; Simanjuntak, Anni Alvionita
Indonesian Journal of Islamic Education Studies (IJIES) Vol. 8 No. 2 (2025): Indonesian Journal of Islamic Education Studies (IJIES)
Publisher : Faculty of Tarbiyah Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/pq90zm79

Abstract

The integration of Islamic values into vocational education remains a growing concern as efforts to balance technical competence with ethical integrity continue. This exploratory study examines how the understanding of Islamic values influences the professional ethical commitment of vocational education students in the construction sector. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to test the direct relationship between the two constructs. Data were collected from 39 purposively selected respondents with prior exposure to Islamic-based vocational ethics. The findings indicate that Islamic values have a positive and significant effect on ethical commitment (β = 0.520; p < 0.01), explaining 27% of the variance. The model’s moderate explanatory power suggests that contextual and institutional factors beyond individual value comprehension also shape ethical commitment. Theoretically, this study contributes to the discourse on Islamic education by providing empirical evidence on integrating faith-based ethics into vocational pedagogy as a foundation for developing moral professionalism. Given the limited sample size and scope, the findings are exploratory and not broadly generalizable. Nonetheless, they underscore the practical importance of embedding Islamic values into vocational curricula to produce graduates who are not only technically proficient but also ethically consistent and socially responsible within the construction industry.
Analisis Efektivitas Penerapan Pojok Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Meulaboh Tinambunan, Mika Wartina; Marlina, Lilis; Sartika, Dewi; Rahmadani, Ika
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4215

Abstract

Penelitian ini bertujuan untu menganalisis efektivitas penerapan pojok pajak terhadap kepatuhan wajib pajak di KPP Pratama Meulaboh. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data diperoleh melalaui wawancara mendalam dengan petugas pojok pajak dan wajib pajak serta dokumentasi pendukung. Hasil penelitan menunjukkan bahwa penerapan pojok pajak dinilai sudah efektif dalam meningkatkan pemahaman dan kepatuhan wajib pajak, khususnya dalam pelaporan SPT Tahunan. Meskipun demikian, masih terdapat beberapa kendala seperti keterbatasan sumber daya manusia dan frekuensi pelaksanaan yang belum optimal. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi derektorat jendral pajak dalam meningatkan kualitas pelayanan perpajakan.
Islamic Values Influence on Professional Ethical Commitment in Vocational Construction Education Luthfi, Luthfi; Marlina, Lilis; Erliana, Hilma; Sari, Intan Wulan; Simanjuntak, Anni Alvionita
Indonesian Journal of Islamic Education Studies (IJIES) Vol. 8 No. 2 (2025): Indonesian Journal of Islamic Education Studies (IJIES)
Publisher : Faculty of Tarbiyah Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/pq90zm79

Abstract

The integration of Islamic values into vocational education remains a growing concern as efforts to balance technical competence with ethical integrity continue. This exploratory study examines how the understanding of Islamic values influences the professional ethical commitment of vocational education students in the construction sector. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to test the direct relationship between the two constructs. Data were collected from 39 purposively selected respondents with prior exposure to Islamic-based vocational ethics. The findings indicate that Islamic values have a positive and significant effect on ethical commitment (β = 0.520; p < 0.01), explaining 27% of the variance. The model’s moderate explanatory power suggests that contextual and institutional factors beyond individual value comprehension also shape ethical commitment. Theoretically, this study contributes to the discourse on Islamic education by providing empirical evidence on integrating faith-based ethics into vocational pedagogy as a foundation for developing moral professionalism. Given the limited sample size and scope, the findings are exploratory and not broadly generalizable. Nonetheless, they underscore the practical importance of embedding Islamic values into vocational curricula to produce graduates who are not only technically proficient but also ethically consistent and socially responsible within the construction industry.
Co-Authors 366-373 , Ade Dwinta Aini, Quratul Akhyat, Fathur Anni Alvionita Simanjuntak Ardi Ardi Asiatun, Anggun Azzahra, Lilisa Chairul Adhim Cici, Cici Devi, Santi DEWI SARTIKA Enjelina Erlina Erlina Ernie Novriyanti Fajrina , Suci Fasihat, Dian Urna Fatmayanti Fatmayanti, Fatmayanti Febriana, Mimi Febrika, Dwi Suci Fitri Erlida, Summi Hafiza, Hafiza Hasan, Riza Hastuti, Felda Hilma Erliana Humaira , Astri Intan Wulansari Irwansyah Irwansyah Iskandar, Rizkiana Jadid, Miftahul Japriani, Meli Khotibul Umam Linda Rahmazaniati Luthfi Luthfi Luthfi, Luthfi mahdani, said Mahmud Mahmud Marsel, Fanni Ochtaviana Maulina, Rina Mega Lestari Melawati, Melawati muhammad rizky, muhammad Muhtar Muhtar Mulyati Mulyati Munira Munira, Munira Ningsih, Niken Rahayu Nuryanita, Irhly Nurzahwa, Cindy Lusiana PURWATI, Tesa Putri Rahmadani, Ika RAHMAZANIATI, LINDA Rahmi, Nabilatu Sabillah, Muhammad Sari, Intan Wulan Siti Nurhaliza Subhan, Ega Saiful Suhada Suhada, Suhada Suprianto, Iwil Syamsurizal, S. Tinambunan, Mika Wartina Urna Fasihat, Dian Yani, Akhmad Yeye Suhaety