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Amrizal
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Analisis Pengaruh Persepsi dan Pendidikan Terhadap Niat Individu Berwakaf Uangan Dengan Kesadaran Relius Sebagai Variabel Intervening Amrizal; Muhammad Syahrum Alfan; Yayat Sujatna; Yeni Oktaviani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7266

Abstract

This research aims to analyze the influence of perception and education on individuals' intentions to donate cash, with religious awareness as an intervening variable. This research design uses exploratory quantitative with a sample size of 100. Collective data uses a questionnaire with a Linkert scale. This research was conducted in Tangerang City using quantitative methods and Structural Equation Modeling (SEM) analysis via SmartPLS. The research results show that perception has no significant effect on intention to give waqf, while education has a positive and significant effect on intention to give waqf. Religious awareness does not function as a mediator between perception and education on the intention to give waqf. These findings provide important insights for the development of education and outreach programs regarding cash waqf in society.
Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
PELATIHAN PENGEMBANGAN IDE USAHA MELALUI PENDEKATAN BUSINESS MODEL CANVAS PADA SISWA SMK KOLESE BATAM Darmansah, Darmansah; Rika Harman; Amrizal; Erlin Elisa; Novri Adhiatma
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 2 (2025): Juli 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i2.1145

Abstract

ABSTRAK Di era persaingan global saat ini, kemampuan untuk menciptakan ide bisnis yang inovatif dan aplikatif menjadi salah satu kompetensi penting yang harus dimiliki oleh siswa Sekolah Menengah Kejuruan (SMK), khususnya dalam mendukung program kewirausahaan sekolah. Namun, masih banyak siswa yang mengalami kesulitan dalam mengembangkan ide usaha secara sistematis dan strategis. Tujuan dari Pengabdian Kepada Masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan siswa SMK Kolese Batam tentang kewirausahaan melalui pelatihan pengembangan ide usaha yang menggunakan pendekatan Business Model Canvas (BMC). Fokus dari pelatihan yang dilakukan adalah tentang sembilan komponen utama BMC, yaitu segmen pelanggan, proposisi nilai, saluran distribusi, hubungan dengan pelanggan, sumber pendapatan, sumber daya utama, aktivitas utama, mitra utama, dan struktur biaya. Metode pengabdian yang di lakukan yaitu berdasarkan ide bisnis siswa, studi kasus, diskusi kelompok, dan ceramah interaktif adalah semua teknik pelatihan yang digunakan. Hasil pelatihan menunjukkan bahwa siswa lebih memahami konsep BMC dan lebih tahu bagaimana membuat ide usaha yang lebih terarah dan realistis. Kegiatan ini juga menumbuhkan minat siswa dalam berwirausaha dan meningkatkan keyakinan mereka bahwa mereka akan memiliki usaha sendiri setelah mereka lulus sekolah. Diharapkan, pelatihan ini menjadi langkah awal dalam menciptakan generasi muda yang kreatif, inovatif, dan siap menghadapi tantangan dunia kerja maupun dunia usaha. Kata Kunci: Business Model Canvas; Pelatihan; Siswa SMK; Kewirausahaan. ABSTRACT In today's era of global competition, the ability to create innovative and applicable business ideas is one of the important competencies that must be possessed by Vocational High School (SMK) students, especially in supporting school entrepreneurship programs. However, many students still have difficulty in developing business ideas systematically and strategically. The purpose of this Community Service is to improve the understanding and skills of SMK Kolese Batam students about entrepreneurship through business idea development training using the Business Model Canvas (BMC) approach. The focus of the training conducted is on the nine main components of BMC, namely customer segments, value propositions, distribution channels, customer relationships, revenue sources, key resources, key activities, key partners, and cost structures. BMC creation simulations based on students' business ideas, case studies, group discussions, and interactive lectures are all training techniques used. The results of the training showed that students better understood the concept of BMC and knew more about how to create more focused and realistic business ideas. This activity also fostered students' interest in entrepreneurship and increased their confidence that they would have their own business after they graduated from school. It is hoped that this training will be the first step in creating a young generation that is creative, innovative, and ready to face the challenges of the world of work and the world of business. Keywords: Business Model Canvas; Training; Vocational High School Students; Entrepreneurship.
Customary Shift Based on Islamic Teachings, Ban on Music in Naumbai Village, Kampar, Riau; Ethnographic Study Zulkifli; Amrizal; Zein, Nurhayati; Rahima Munawarah Raja Ahmad, Raja
Jurnal Pendidikan Multikultural Indonesia Vol. 7 No. 2 (2024): September
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpmu.v7i2.84240

Abstract

Customary traditions represent a cultural identity inherited across generations, playing a crucial role in preserving social harmony within communities. However, the rapid flow of globalization and modernization has driven a shift in the meaning of customs, threatening their philosophical values and existence. This study aims to analyze the historical dynamics, forms of meaning shifts, and implications of the baoguong (music prohibition) tradition on community behavior patterns. Employing a qualitative ethnographic approach, the research involved 13 purposively selected informants. Data were collected through in-depth interviews, participant observations, and field notes, using an instrument framework based on William F. Ogburn's (1992) theory of social change. Data were analyzed using Spradley’s ethnographic analysis technique. The findings reveal that the baoguong prohibition originated from a religious teaching by Haji Ahmad in 1901, initially carrying an associative-religious meaning which later shifted to a lexical interpretation during the era of Muhammad Yatim (1965). This shift impacted the younger generation, who continued musical activities through modern media such as tape recorders and smartphones. The transformation of the material elements of the tradition has caused changes in its immaterial elements, notably in its religious and social meanings. This study recommends revitalizing traditional values through adaptive educational strategies that align with the contemporary socio-cultural context.
PERAN PEMERINTAHAN GAMPONG DALAM PEMBENTUKAN QANUN GAMPONG BERDASARKAN QANUN KABUPATEN ACEH UTARA NOMOR 4 TAHUN 2009 TENTANG PEMERINTAHAN GAMPONG (Studi Kasus Gampong Cot Bada Kecamatan Langkahan Kabupaten Aceh Utara) Aris Munandar; Amrizal; Harun
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.20340

Abstract

Aparatur Gampong merupakan suatu lembaga resmi dalam pemerintahan gampong, gampong memiliki tugas dan kewenangan untuk mengatur dan mengurus masyarakatnya, Qanun Kabupaten Aceh Utara Nomor 4 Tahun 2009 memberikan kerangka hukum bagi Gampong dalam menjalankan fungsinya, termasuk dalam proses pembentukan Qanun Gampong. Penelitian ini bertujuan untuk untuk mengetahui peran pemerintahan gampong dalam pembentukan qanun gampong, memahami pentingnya pembentukan qanun gampong, serta mengetahui kendala dan upaya penyelesaian dalam pembentukan qanun gampong. Studi ini menggunakan metodologi kualitatif yang didasarkan pada kerangka hukum empiris, yang pada dasarnya merupakan bentuk penelitian hukum sosiologis. Pendekatan ini memfasilitasi pembuatan data deskriptif yang lengkap, yang berasal dari narasi tertulis dan wawancara langsung dengan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa di Gampong Cot Bada, pemerintahan gampong berperan dalam merumuskan kebijakan yang relevan. Qanun gampong memiliki peran krusial dalam menciptakan tata kelola pemerintahan yang lebih baik di tingkat gampong. Kendala yang dihadapi dalam pembentukan qanun gampong meliputi kurangnya pemahaman masyarakat dan aparat gampong tentang pentingnya qanun, keterbatasan sumber daya manusia dan anggaran, serta tantangan dalam menyelaraskan aspirasi masyarakat dengan kebijakan pemerintah. Upaya yang dapat dilakukan dalam menghadapi kendala adalah meningkatkan sosialisasi dan pendidikan hukum kepada masyarakat dan memperkuat kapasitas aparatur gampong.
ANALISIS PUTUSAN MAHKAMAH KONSTITUSI NOMOR 65/XXI-PUU/2023 ATAS JUDICIAL REVIEW PASAL 280 AYAT (1) HURUF H UNDANG-UNDANG NOMOR 7 TAHUN 2017 TENTANG PEMILIHAN UMUM Muhammad Fahrur Razi; Harun; Amrizal
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.22830

Abstract

Putusan Mahkamah Konstitusi Nomor 65/PUU-XXI/2023 yang muncul sebagai respons atas permohonan judicial review terkait ketidaksesuaian antara norma pokok dan penjelasan Pasal 280 ayat (1) huruf h UU Pemilu.  Penelitian ini dilatarbelakangi oleh kekhawatiran terhadap potensi ketidakpastian hukum, ketidakadilan, dan ancaman terhadap netralitas lembaga pendidikan serta fasilitas pemerintah dalam penyelenggaraan kampanye pemilu.  Tujuan utama penelitian ini adalah menganalisis pertimbangan MK dan implikasi hukumnya, serta memberi pemahaman dan kontribusi ilmiah terhadap diskursus hukum pemilu di Indonesia.  Secara teoritis, penelitian ini bertumpu pada teori negara hukum, supremasi konstitusi, serta fungsi MK sebagai guardian of the constitution.  Hasil penelitian menunjukkan bahwa MK memutuskan penjelasan Pasal 280 ayat (1) huruf h bertentangan dengan UUD 1945 dan tidak memiliki kekuatan hukum mengikat. MK menyatakan norma pasal tetap berlaku, tetapi dengan makna baru, yaitu fasilitas pemerintah dan tempat pendidikan dapat digunakan untuk kampanye jika mendapat izin dan tanpa atribut kampanye.  Putusan ini menimbulkan respons pro-kontra di masyarakat.  Kesimpulannya, putusan MK menciptakan perubahan normatif penting dalam regulasi kampanye, menghapus contradictio in terminis dan menegaskan pentingnya kejelasan hukum.  Penulis merekomendasikan agar pembentuk UU lebih cermat menyusun norma dan agar KPU serta Bawaslu segera menyesuaikan peraturan dan mekanisme pengawasan sesuai putusan tersebut untuk menjamin keadilan pemilu yang demokratis dan konstitusional.
Literasi Keuangan Syariah Masyarakat Desa Pulai Payung, Kecamatan Ipuh Henny Satriana; Amrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9339

Abstract

This study aims to analyze the sharia financial literacy of the community in Pulai Payung Village, Ipuh District, Mukomuko Regency. Although Indonesia has great potential for developing sharia finance, the level of sharia financial literacy in rural areas such as Pulai Payung Village is still relatively low. This study used a qualitative method with a case study approach, collecting data through in-depth interviews with the local community. The results show that the community's understanding of the concept of sharia finance is still very limited. Most residents only know that sharia finance does not contain usury, but do not understand other products and principles such as mudharabah, musyarakah, and ijarah. The community's level of knowledge of sharia financial products and institutions is also low, with many preferring conventional financial institutions due to easier accessibility. Skills in managing finances according to sharia principles are also still minimal, with people tending to rely on conventional or informal financial systems. These findings demonstrate the need to improve sharia financial literacy through systematic and sustainable education programs, as well as support from the government and sharia financial institutions. By improving Islamic financial literacy, it is hoped that the public will be able to make better financial decisions, avoid practices that conflict with Islamic teachings, and actively participate in a more inclusive Islamic financial system. This research is expected to serve as a reference for developing Islamic financial literacy in rural areas and strengthening the Islamic financial system in Indonesia.
WORKSHOP PENGGUNAAN COUNTIF EXCEL UNTUK SISTEM PENDUKUNG KEPUTUSAN BAGI PENDIDIK SMK KOLESE TIARA BANGSA BATAM Darmansah; Novri Adhiatma; Rika Harman; Amrizal
JPMTT (Jurnal Pengabdian Masyarakat Teknologi Terbarukan) Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penelitian Pengabdian Masyarakat Penerbitan dan Percetakan Indonesian Scholar Khiar Wafi (LPPMPP IKHAFI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54650/jpmtt.v5i2.610

Abstract

This community service aims to improve the understanding of SMK Kolese Tiara Bangsa educators in using the COUNTIF function in Microsoft Excel as a tool in decision support systems. COUNTIF is a Microsoft Excel function that can be used to count data based on certain criteria and can be used in various applications, such as academic performance evaluation and data-driven decision-making. This activity included training and mentoring educators on these functions. The results of this activity indicated that educators were more proficient in data processing and understanding the concept of decision support systems. According to training evaluations, educators gained more confidence in using Microsoft Excel to analyze academic and administrative data. Furthermore, the program taught educators the importance of accurate data processing for academic decision-making. By using it correctly, educators can evaluate their learning outcomes in a more structured and seamless manner. It is hoped that this program will be the first step in improving data literacy among vocational school educators
Analisis Faktor Pemicu Pencurian Harta Benda oleh Pemuda Kelompok Risiko di Wilayah Kecamatan Cengkareng Jakarta Barat Rahmat Ibnu Joyo Kusumo; Amrizal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 8 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i8.3387

Abstract

The evolution of crime as a social phenomenon is influenced by a variety of factors, including politics, the economy, socio-culture, and efforts to survive. Theft of property poses a serious threat to society's peace and safety, particularly in the West Jakarta region, where cases of theft involving young people are frequent. The motivation behind this study is to recognize the triggers for burglary and plan powerful counteraction systems, zeroing in on in danger youth in Cengkareng, West Jakarta. Qualitative descriptive analysis was used to collect data from interviews and literature reviews. It is anticipated that this study will contribute to the creation of more efficient approaches to preventing crime in the region.The evolution of crime as a social phenomenon is influenced by a variety of factors, including politics, the economy, socio-culture, and efforts to survive. Theft of property poses a serious threat to society's peace and safety, particularly in the West Jakarta region, where cases of theft involving young people are frequent. The motivation behind this study is to recognize the triggers for burglary and plan powerful counteraction systems, zeroing in on in danger youth in Cengkareng, West Jakarta. Qualitative descriptive analysis was used to collect data from interviews and literature reviews. It is anticipated that this study will contribute to the creation of more efficient approaches to preventing crime in the region.
Co-Authors Abd Halim Afiyah, Zahratul Agus Nur Khomarudin Agus Salim Ahmad Darusalam Ahmad Yonanda Amril Canrhas Arbain Aris Munandar Arnomo , Sasa Ani Away, Yufrijal Bakti Viyata Sundawa Beethoven Budiman Canrhas, Amril Chanafiah, Yayah CHANG, FELIX Choirul Anwar Damayanti, Fina Darmansah Darmansah, Darmansah Darmansyah Dea Gusneli Debataraja, Lisherly Reginancy Dedy Prasetyo Delifio Martha, Maulana Deny Yusmita Deswani Panggabean, Deswani Dina, Arfa Elinah Elisa, Erlin Erion Fadilla Qusnul Khotimah Fadli Fahmi Faishal Malik Febrin Aulia Batubara Fitri, Julia Fransiska , Sella Gairah Sinunglingga Galih Firmansah Gallio Budianto - Harahap, M. Ari Subhan Hardi Harman, Rika Harmen HARTIKA, LIA Harun hastya, nirmala Hendra Henny Mulyati Henny Satriana Hiasa, Fina Hikmah, Sadratul Indra Laksmana Indrayani, Vivi ISKANDAR Isnaldi Muhammad Dini Istiqamah Iwan Setiadi Iwan Subandi Jafril Khalil Jamaluddin Jingga, Trinovita Zuhara Joredina Rahuma Rahmani Julisyafika Jupriyansyah Khoirul Mu’as Khomarudin, Agus Nur Koesmawan Kusumadi Latifa Hanum Lestaria, Evi Liu, Agustian M Ikhlasul Akbar M. Ihsan Marsedes Purba - Martinus Miranda, Dira Ayu Muamar Qadafi Muhammad Amin Pohan Muhammad Fahrur Razi Muhammad Syahrum Alfan Mukhlis Mukhlis Murthada Nila Sari Ningsih, Okti Rahayu Novri Adhiatma Nurhayati Zein Nurtam, M Riza Nurwati Nurwijayanti Oktavia, Ganefa Parman Pranata, Agus Prayetno, Bambang Eko Putri Ramayani putri yuni kartika Rabby Nazli Rahima Munawarah Raja Ahmad, Raja Rahmat Ibnu Joyo Kusumo Rasiyem Regia Indah Kemala Sari Rina Novita Riszal, Akhmad Riva Hendriani Romy Aulia Rosiana, Arriza Avi Saiful Anwar Samiran Sarinauli, Barep Sianturi, Gomgom Parluhutan Simanjuntak, Romauli Sinaga, Naga Raya situmeang, murni Sri Kembaryanti Putri Sukatin Sumarni, Ayu Syukriadi Tarigan, Rasdinanta Trie Hierdawati Utari, Dwi Waruwu, Mimma Ajriyah whisky Widya Febrina Widya Febrina Yanti, Syafridha Yayat Sujatna Yeni Oktaviani Yunita, Fitri Rahma Zainal Abidin Zamzam Mubarok Zulkifli