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All Journal Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam J-ISCAN : Journal of Islamic Accounting Research Jurnal Investasi Islam EKSYA: Jurnal Ekonomi Syariah MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih Seuraya Jurnal Pengabdian Kepada Masyarakat
Maulina, Isra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Maulina, Isra; Yati, Linda; A'la, Nurul
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 2 (2019): ISCAN Vol. 1 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i2.700

Abstract

This study aims to determine how much the effect of individuals morality and internal control tendency of accounting fraudat DPKAD Lhokseumawe. Sampling technique using saturated sampling. The study sample was obtained of all civil servants with a sample of 90 respondents. The type of data used is primary data. Data were analyzed using multiple linear regression. The results showed that individuals morality and internal control have a significant effect on the usefulness of tendency of accounting fraud. Keywords: Individuals Morality, Internal Control, Tendency of Accounting Fraud Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi di DPKAD Lhokseumawe. Teknik pengambilan sampel menggunakan sampling jenuh. Sampel penelitian diperoleh dari semua pegawai negeri sipil dengan sampel 90 responden. Jenis data yang digunakan adalah data primer. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu dan pengendalian internal memiliki pengaruh yang signifikan terhadap kegunaan kecenderungan kecurangan akuntansi. Kata kunci: Moralitas Individu, Pengendalian Internal, Kecenderungan Kecurangan Akuntansi.
ANALISIS PERENCANAAN DAN PENGENDALIAN DALAM PENCAIRAN DANA PADA PENGADAAN ALAT-ALAT KEDOKTERAN PADA DINAS KESEHATAN KOTA LHOKSEUMAWE Maulina, Isra
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1138

Abstract

Good management will provide a reference or description of how the health office is managed in a transparent manner, there is independence, accountability, and there is responsibility and fairness so that financial performance at the lhokseumawe city health office can be achieved in accordance with the vision and mission of the health office. This study aims to determine how the process of implementing planning and control in the disbursement of funds for the procurement of medical equipment at the health office of lhokseumawe city. This research uses a qualitative approach with descriptive and analysis. Data collection in this study was carried out through interviews and documentation. Interviews were conducted with related parties and knew about the disbursement of funds for the procurement of goods / services at the lhokseumawe city health office in 2011. The results obtained indicate that the control planning process in disbursing funds for the procurement of medical devices in the lhokseumawe city health office in 2001 has not fully used the applicable rules so that the implementation of goods/ services is not in accordance with the reality and expectations of the community in general. This is evidenced by the delay in the distribution of medical devices at the puskesmas and the absence of an official report on the receipt of goods while the disbursement of funds was carried out 100%. This condition gave birth to a financial management system that was not transparent and accountable.
Sejarah dan pemikiran akuntansi syariah Maulina, Isra
Jurnal Investasi Islam Vol 7 No 1 (2022): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v7i1.3623

Abstract

This paper discusses the history of the birth of sharia accounting which is inseparable from thedevelopment of Islam, the obligation to record non -cash transactions as mentioned in the QS. AlBaqarah: 282 encouraged Muslims to care about recording and gave rise to the tradition ofrecording among the people, and this was one of the factors that encouraged cooperation at thattime. History proves that accounting science has long been practiced in the Islamic world,such as the term journal, which was used during the time of the Islamic caliphate with theterm "jaridah" for financial bookkeeping. Likewise with the double entry written by LucaPacioli. That way we know that Islam first recognized the accounting system because theQur'an was revealed in 610 AD, which is 800 years earlier than Luca Pacioli whopublished his book in 1494. Sharia accounting is accounting which processes financialtransactions using contracts in accordance with the provisions of the Qur'an and Hadithand ijmak. Thus, accounting has been known as a means of accountability to companyowners, so sharia accounting is more than that, namely accountability to company ownersand God.
Analisis Pengaruh Layanan Mobile Banking Terhadap Kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari Maulina, Isra; Malahayatie; Miftahul Jannah
Jurnal Investasi Islam Vol 9 No 1 (2024): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v9i1.8524

Abstract

Abstract This research aims to find out how mobile banking services, namely security, reliability and access capability, influence PT customer satisfaction. Bank Syariah Indonesia KCP Pante Bidari both partially and simultaneously. The type of research used is quantitative research with a descriptive approach. The sample used in this research was customers of PT. Bank Syariah Indonesia KCP Pante Bidari with 88 customers. Technique for distributing questions through questionnaires. The data analysis techniques used in this research are data quality tests, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests and heteroscedasticity tests, multiple linear regression tests and hypothesis tests, namely f tests, t tests and coefficient tests. determinant (R2). The data was processed using SPSS version 25. This research obtained the results that variable 1) Security had a significant negative effect on customer satisfaction at PT. Bank Syariah Indonesia KCP Pante Bidari. 2) Reliability has a significant positive effect on PT customer satisfaction. Indonesian Sharia Bank KCP Pante Bidari. 3) Access capability has a significant positive effect on PT customer satisfaction. Indonesian Sharia Bank KCP Pante Bidari. 4) Simultaneously, it is known that mobile banking service variables which include security, reliability and access capability have a significant effect on customer satisfaction at PT. Indonesian Sharia Bank KCP Pante Bidari. Keywords: Mobile Banking Services, Security, Reliability, accessibility, and Customer Satisfaction. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh layanan mobile banking yaitu keamanan, kehandalan dan kemampuan akses terhadap kepuasan nasabah PT. Bank Syariah Indonesia KCP Pante Bidari baik secara parsial dan simultan. Adapun jenis penelitian yang digunakan adalah jenis penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah nasabah PT. Bank Syariah Indonesia KCP Pante Bidari yang berjumlah 88 Nasabah. Teknik penyebaran pertanyaan melalui kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas, uji regresi linier berganda dan uji hipotesis yaitu uji f, uji t, dan uji koefisien determinan (R2). Data tersebut diolah menggunakan SPSS versi 25. Penelitian ini memperoleh hasil bahwa variabel 1) Keamanan berpengaruh secara negatif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 2) Kehandalan berpengaruh secara positif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 3) Kemampuan akses berpengaruh secara positif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 4) Secara simultan diketahui bahwa variabel layanan mobile banking yang meliputi keamanan, kehandalan dan kemampuan akses berpengaruh secara signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. Kata kunci: Layanan Mobile Banking, Keamanan, Kehandalan, Kemampuan Akses dan Kepuasan Nasabah
E-Marketing and Halal Product Assurance Razali, Ramadhan; Maulina, Isra; Sufrizal
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol 14 No 2 (2022): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan Dan Ekonomi Islam
Publisher : State of Islamic Institute Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v14i2.3955

Abstract

The purpose of this study is to analyze the implementation of UU-JPH in Aceh Province and the extent to which halal product labeling is produced through e-marketing. The type of this research is qualitative research with literature review data collection method. In this study, the authors analyze the implementation of the UU-JPH in Aceh Province and the development of selling halal products through e-marketing. In this study, researchers also discussed the development of halal labeling. The conclusion of this research is that the implementation of UU-JPH in Aceh Province has not been maximized. In addition, in the e-marketing strategy, halal labels are essential to increase people's buying interest
Peningkatan Layanan Pendidikan Anak-Anak Melalui Program Rumah Les (RULES) Terhadap Masyarakat Desa Buket Tiga Kecamatan Birem Bayeun Kabupaten Aceh Timur Sufrizal; Maulina, Isra; Mudasir, Aidil; Salwa Afifah, Isra; Iqbal El Ache Muli, Muhammad; Adha Harahap, Akmaliyah; Lestari, Legi; Amanda, Lusia
MEUSEURAYA - Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (Desember 2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/meuseuraya.v2i2.2271

Abstract

Desa Buket Tiga di Kecamatan Birem Bayeun, Kabupaten Aceh Timur, telah menjadi fokus perhatian mahasiswa dari IAIN Langsa sebagai desa yang mereka bina. Keuchik Bambang, yang menjabat sebagai kepala gampong, memiliki harapan agar desa ini berkembang dalam bidang pendidikan dan menjadi sebuah kampung yang mengikuti prinsip-prinsip Islam sesuai dengan visi dan misi Kabupaten Aceh Timur. Untuk mencapai tujuan ini, mereka telah melaksanakan kegiatan pengabdian berupa program belajar di balai desa. Kegiatan ini bertujuan untuk meningkatkan mutu pendidikan melalui sesi belajar tambahan, di mana kami memberikan bimbingan kepada anak-anak untuk meningkatkan minat mereka dalam belajar dan membantu mereka memahami materi pelajaran yang mungkin belum mereka mengerti saat belajar di sekolah. Program ini memberikan motivasi tambahan kepada siswa untuk menyelesaikan tugas-tugas mereka dengan baik, dan tidak ada lagi tugas yang terlupakan karena ada bimbingan yang diberikan. Selain itu, pemahaman siswa terhadap materi pelajaran di sekolah meningkat karena mereka dapat mengulang materi yang telah dipelajari.
STRATEGI PENGEMBANGAN BISNIS PETERNAKAN LEMBU DAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PARA PETERNAK LEMBU DI GAMPONG LHOKJOK, KABUPATEN ACEH UTARA Sufrizal; Maulina, Isra; Husna Hayati; Heny Rofizar; Juliana Putri
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.667

Abstract

This community service is aimed at assisting the development strategy of cattle farming; and Partners can understand about capital planning, capital management and preparation of bull financial reports. The method used in this service activity is the lecture method, training method and demonstration. Methods Training and demonstration on this occasion Community Service Team provided training and demonstrations on capital management and planning, financial reporting and the tools needed to make financial reports. While the method of obtaining financial data in this Service Activity was found by the Community Service Team in the form of questions and answers and discussions with cattle training participants in Gampong Lhokjok Kecamatan Kutamakmur. The results of community service show that (1) The development of the beef cattle business in Lhokjok Village is still low, so a market mix strategy is needed, namely 4 p (product, price, place and promotion) as well as accelerating the cattle breeding and fattening business. Through breeding and fattening business activities, there will be the distribution of superior breeds of productive broiler cattle. as well as increasing the income and welfare of breeders. Efforts to increase the population of beef cattle through improvement of productive male and female breeds can be carried out by means of IB and natural mating. (2) The preparation of financial statements for cattle Gampong Lhokjok breeders is still very traditional, so a simple financial arrangement is needed, by compiling a cash in and cash out book, a purchase and sale book, an accounts payable book, and income statement.
THE IMPACT OF CASH FLOW ON STOCK RETURNS: A CASE STUDY OF TEXTILE AND GARMENT COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Hayatul Putri, Cut Misra; Ristati, Ristati; Bahri, Halida; Maulina, Isra; Syamni, Ghazali
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.1679

Abstract

In the modern economy, the capital market is a source of external financing for companies. The capital market offers companies the opportunity to compete fairly to attract investors who invest in their companies with expectations of high returns. One of the company performance parameters that attracts the attention of investors and creditors is the cash flow statement.This study aims to determine the impact of operating cash flow, investment cash flow, and financing cash flow on the stock earnings of textile and garment companies on the Indonesian Stock Exchange. The method used to analyze the relationship between independent and dependent variables is panel data regression analysis. As a result, operating cash flow has a positive and significant impact on the stock returns of Textile and Garment companies on the Indonesia Stock Exchange, while investment cash flow has a negative and significant impact on the stock returns of Textile and Garment companies on the Indonesia Stock Exchange. was given, funding cash flow significantly positively impacted equity returns. Contributed to the return of shares in a textile and garment company on the Indonesian Stock Exchange. 
TRAINING ON MAKING DISH SOAP FOR IRT IN WEST PAYA ITEK VILLAGE, MEURAH MULIA DISTRICT Muslina; Maulina, Isra; Haris Fajar Fahdillah; Ayu Lian Dari; Shofia Marwa Marpaung; Julitha Indah Nahdiyah Sibuea5; Sharah; Aminah; Sufrizal; Asra
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v3i2.4094

Abstract

Laundry soap is an important product that cannot be separated from the activities of housewives in home care activities. On the other hand, the high demand is not comparable to the income level of the people in Gampong Barat Paya Iteuk who have lost their source of income because the rice fields are not being used. This prompted a team consisting of lecturers and six students to conduct training in making dishwashing soap. This activity has been implemented well and has invited positive responses from the training participants, namely housewives. Most participants want further education to develop entrepreneurial skills.
The Theoretical Analysis of the Role of Accounting in Achieving Good Governance in the Public Sector Wahyuni, Sri; Maulina, Isra
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 1 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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

Abstract

Good governance is an essential concept in the public sector that emphasizes transparency, accountability, efficiency, effectiveness, and public participation. Accounting plays a central role in providing reliable information as the basis for accountability and decision-making. This article aims to analyze the role of accounting in promoting good governance through literature review and a normative-critical approach. The study adopts a library research method by exploring the contributions of theories such as Agency, Legitimacy, Institutional, Stewardship, and Systems Theory to the practice of public sector accounting. The findings indicate that accounting is not merely a technical reporting tool, but also serves as an instrument of legitimacy, social control, and a driver of accountability culture. Strengthening human resource capacity, bureaucratic reform, and the implementation of information technology are critical factors in optimizing the function of accounting to support good governance in the public sector.
Co-Authors A'la, Nurul Adha Harahap, Akmaliyah Amanda, Lusia AMINAH Asra Ayu Lian Dari Bahri, Halida Ghazali Syamni Haris Fajar Fahdillah Hayatul Putri, Cut Misra Heny Rofizar Husna Hayati Iqbal El Ache Muli, Muhammad ISKANDAR juliana putri Julitha Indah Nahdiyah Sibuea5 Lestari, Legi Malahayatie MIFTAHUL JANNAH Mudasir, Aidil Muslina Muslina Muslina, Muslina Nur Anwar, Nur Putri Sakinah Muti Razali, Ramadhan Ristati, Ristati Rita Mulyani Salwa Afifah, Isra Sharah Shofia Marwa Marpaung Sri Wahyuni Sufrizal Sufrizal, Sufrizal Yati, Linda Zefri Maulana Zulfikar Zulfikar