Claim Missing Document
Check
Articles

Found 14 Documents
Search

Pemanfaatan Wakaf Tanah untuk Pembangunan Infrastruktur di Bengkulu Ayu, Devi; Halimatusyadiah, Halimatusyadiah
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5672

Abstract

Financing is an important factor in empowering waqf land to become productive waqf. Waqf is an innovation to empower waqf assets to make them productive. Bengkulu is one of the regions that has extensive waqf, but its management is not yet optimal. The potential for waqf in Bengkulu is very large and from a number of waqfs which are generally used for mosques, prayer rooms, Islamic boarding schools, madrasas, cemeteries and social services. The management pattern is still traditional and not yet productive. The ability of the waqf nadzir is also the reason why the management pattern is still traditional. The method used in this research is a qualitative approach to literature study with descriptive methods. The data used is primary data and secondary data. The results of this research are the lack of productivity of waqf land in Bengkulu, the obstacles that occur in less productive land waqf and solutions to the obstacles that occur in Bengkulu.
Implementasi Sistem Load Balancing Pada Web Server Berbasis Raspberry Pi Dengan Metode Long Short-Term Memory Halimatusyadiah, Halimatusyadiah; Afrianto, Yuggo; Prakosa, Bayu Adhi
Jurnal Pendidikan dan Teknologi Indonesia Vol 4 No 11 (2024): JPTI - November 2024
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpti.477

Abstract

Peningkatan jumlah pengguna internet telah berhasil meningkatkan beban pada web server, mengakibatkan risiko overload dan penurunan kinerja layanan. Sistem load balancing menjadi solusi penting untuk mendistribusikan permintaan layanan secara merata. Penelitian ini mengembangkan sistem load balancing berbasis metode Long Short-Term Memory (LSTM) pada server web dengan menggunakan Raspberry Pi sebagai platform komputasi. Metode ini dijalankan untuk memprediksi beban CPU berdasarkan data time series, memungkinkan distribusi beban yang lebih akurat dan dioptimalkan. Hasil pengujian menunjukkan peningkatan total permintaan sebesar 4%, penurunan waktu respons rata-rata sebesar 9%, pengurangan tingkat error sebesar 32%, dan peningkatan throughput sebesar 12%. Penelitian ini memberikan kontribusi penting pada pengembangan sistem load balancing berbasis prediksi yang lebih disesuaikan terhadap pola lalu lintas dinamis, sekaligus menawarkan solusi hemat biaya untuk implementasi pada skala kecil.
Tindak Pidana Penganiayaan terhadap Hewan Perspektif Fikih Jinayah Qamariah, Zannuba; Halimatusyadiah, Halimatusyadiah; Natun, Dwi Us; Ahmad, Sabarudin
Taruna Law: Journal of Law and Syariah Vol. 1 No. 01 (2023): January
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/tarunalaw.v1i01.84

Abstract

Animals are often humans' pets, which are useful for playing, making friends, or acting as guardians. but some people actually use animals, exploit, abuse, and even kill them for certain interests. Currently, the problem of mistreatment of animals is increasingly apprehensive. Through information in various media, cases of mistreatment of animals can be identified. Islam as the majority religion in Indonesia teaches to be a mercy to the universe, including taking care of animals on earth. However, Indonesia is the country with the largest number of downloaders of animal abuse content in the world. Therefore, the purpose of this study is to analyze these problems in the perspective of jurisprudence. The research method used is normative legal research with a statutory approach and analysis of Islamic legal theories. The results of this study indicate that the crime of mistreatment of animals in Indonesia is regulated in the Criminal Code (KUHP) Article 302 and Article 540, as well as Law Number 18 of 2009 as amended by Law Number 41 of 2014 concerning Animal Husbandry and Health. Animal abuse in jinayah fiqh is included in the jarimah ta'zir, in which the level and punishment is determined by the government (ulil amri).
STRATEGI PENINGKATAN PRODUKTIVITAS UMKM MELALUI PEMANFAATAN INFORMASI BIAYA DI KOTA BENGKULU Fadli, Fadli; Halimatusyadiah, Halimatusyadiah; Abdullah, Abdullah
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.613

Abstract

Usaha Mikro Kecil Menengah (UMKM) telah menjadi tulang punggung perekonomian Indonesia, berkontribusi secara signifikan terhadap kesempatan kerja dan pertumbuhan ekonomi. Namun, meskipun pesatnya perkembangan UMKM, masih terdapat tantangan dalam meningkatkan produktivitas dan kualitas produk serta jasa yang dihasilkan. Dalam konteks Provinsi Bengkulu, terlihat bahwa UMKM telah menyebar di berbagai sektor, namun tingkat produktivitasnya masih terbilang rendah. Pentingnya pemahaman akan informasi biaya bagi pelaku UMKM menjadi fokus dalam upaya meningkatkan produktivitas mereka. Metode kegiatan yaitu ceramah, pelatihan dengan pendekatan Problem Based Learning, dan sesi diskusi. Ceramah akan memberikan pemahaman tentang konsep biaya dan relevansinya dalam pengambilan keputusan bisnis, sementara pelatihan akan memungkinkan peserta untuk berlatih menganalisis biaya relevan dari kasus-kasus yang disediakan. Selain itu, sesi diskusi akan memungkinkan peserta untuk berbagi pengalaman dan mendiskusikan kendala-kendala yang mereka hadapi dalam menggunakan informasi biaya dalam menjalankan usaha mereka. Kegiatan ini tidak hanya memiliki keterkaitan dengan pemerintah daerah dan universitas sebagai pelaksana program pengembangan UMKM, tetapi juga memiliki rancangan evaluasi yang terperinci untuk mengukur keberhasilan implementasi kegiatan. Diharapkan bahwa melalui metode kegiatan ini, pemahaman dan penerapan informasi biaya di kalangan pelaku UMKM di Kecamatan Muara Bangkahulu dapat ditingkatkan, yang pada gilirannya akan berkontribusi pada peningkatan produktivitas dan kesejahteraan masyarakat setempat. Kata Kunci : UMKM, Produktivitas, Strategi, Informasi Biaya
The Influence of Tax Knowledge, Labor Market Considerations, and Perceived Workload on Accounting Students' Interest in a Career in Taxation Nurhaliza, Nurhaliza; Halimatusyadiah, Halimatusyadiah
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1647

Abstract

The main goal of this research is to investigate how understanding of tax laws, job market prospects, and workload perceptions affect accounting students' desire to pursue a career in taxation. This study will use a quantitative method to establish correlations, with data being gathered through an internet survey. The target group for this research consists of undergraduate accounting students enrolled in universities within the LL Dikti II region, such as Bangka Belitung University, Bengkulu University, Lampung University, and Sriwijaya University, with a total of 242 participants included in the sample. Variable measurement involves using a scale that ranges from 1 to 5, and the research methodology utilises the Structural Equation Modelling (SEM) technique with the Partial Least Square (PLS) approach in the SmartPLS version 4.0 software. The outcomes revealed that the three variables of taxation knowledge, consideration of the job market, and perceived workload significantly impacted interest in a career in taxation. These results suggest that students' choices to enter the field of taxation are influenced by various factors, including their level of tax knowledge, the availability of job opportunities, and their preparedness for the workload, with the job market being the most influential factor in their decision-making.
Pengaruh Social Influence, Facilitating Conditions, dan Self-Efficacy terhadap Minat UMKM Menggunakan Aplikasi Akuntansi Berbasis Mobile Lestari, Amanda Dwi; Halimatusyadiah, Halimatusyadiah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8317

Abstract

This study aims to determine the influence of Social Influence, Facilitating Conditions, and Self-Efficacy on the interest of MSMEs in using mobile-based accounting applications. This study uses a quantitative approach with a purposive sampling technique and collects data from 228 MSMEs through an online questionnaire. The research instrument refers to a Likert scale of 1–5 to measure each variable, and data processing is carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the help of SmartPLS 4 software. The test results show that Social Influence has a positive and significant influence on the interest in using the application. Furthermore, Facilitating Conditions do not have a significant effect on the interest in using it, indicating that the availability of infrastructure alone is not enough to shape the interest in using technology. And Self-Efficacy also shows a positive and significant influence, which indicates that the confidence of MSMEs in mastering technology plays an important role in encouraging the adoption of mobile-based accounting applications. The results of this study indicate that the existence of supporting facilities alone is not enough to arouse the interest of MSMEs in adopting technology, if it is not accompanied by individual readiness and supportive social influences. Thus, these findings are expected to contribute to encouraging increased use of digital accounting applications in the MSME environment, through strengthening personal capabilities such as Self-Efficacy in utilizing technology, as well as positive Social Influence, both of which are important factors in driving the acceleration of sustainable technology adoption.
Do AIS and innovation influence the relationship between business strategy and SME’s performance? Zuhaila, Rofiqa; Halimatusyadiah, Halimatusyadiah
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.753

Abstract

In the context of a dynamic and competitive business environment, SME actors must also possess a competitive advantage to succeed in the market. One strategy that can be pursued to achieve a competitive advantage is through the optimization of employee performance. This research aims to analyze the relationship between strategy and SME performance, encompassing the examination of innovation and accounting information systems as mediating variables. The study employs Structured Equation Modeling based on Partial Least Squares (SEM-PLS) analysis. The research involves 435 respondents who are SME actors with business units located in the province of Bengkulu. The findings indicate that strategy has a positive influence on SME performance. Furthermore, strategy also positively influences innovation and accounting information systems. In the context of indirect effects, both innovation and accounting information systems exhibit partial mediating effects in accommodating the relationship between strategy and SME performance. The results of this study emphasize that SME actors should be capable of crafting appropriate business strategies through various business innovations and improvements in accounting information systems, thereby enhancing SME performance.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Puspita, Diana; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.743 KB) | DOI: 10.33369/fairness.v10i2.15247

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Pratiwi, Gabriela Niken; Aziza, Nurna; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.056 KB) | DOI: 10.33369/fairness.v10i2.15252

Abstract

Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days.
MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Eriza, Tiara; saiful, saiful; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.641 KB) | DOI: 10.33369/fairness.v10i3.15265

Abstract

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.