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All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi Jurnal Pengabdian kepada Masyarakat Nusantara Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Bima Journal : Business, Management and Accounting Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Bursa : Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Lariba Journal of Social Commerce Innovative: Journal Of Social Science Research Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Law and Justice Journal of Community Service (Abdisci) JIMEKA
Kamilah, Kamilah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Sharia Accounting Perspective on Data Collection for Creative Industry Micro, Small and Medium Enterprises (MSMEs) Kamilah, Kamilah; Sumartono, Eko; Parwito, Parwito
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.17-24

Abstract

Purpose: This research aims to analyze the role of the Department of Industry, Trade, Energy, and Mineral Resources (Disperindag ESDM) of North Sumatra Province in collecting data on creative industries among MSMEs in Medan using a sharia accounting framework. Methodology: The method used is literature research to understand the concepts and principles of sharia accounting, as well as interviews with stakeholders in Medan City to understand the practices applied in developing the MSME creative industry. Results: The study identifies several problems in data collection on Small and Medium Industries (IKM) by the ESDM Industry and Trade Service of North Sumatra Province. Findings: Challenges include difficulty in timely and accurate data collection, especially in remote areas, which affects the quality of the information obtained. Additionally, limited human resources hinder the effectiveness and efficiency of data collection and analysis. Novelty: This research provides insights into the application of sharia accounting principles in the data collection process for MSMEs. Originality: The study offers a detailed analysis of the role of a provincial department in the context of sharia accounting for MSMEs. Conclusions: Addressing the challenges in data collection can improve the quality of information and support the development of the creative industry among MSMEs in Medan. Type of Paper: Empirical Research Article.
Islamic Financial Trust as a Moderating Force Between Development Pressures and Environmental Harm in the Age of Social Value Exchange Aini, Rija; Yafiz, Muhammad; Kamilah, Kamilah
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.170

Abstract

This study investigates how the environmental consequences of economic growth and urbanization are shaped by the ethical configuration of financial systems rather than by growth patterns alone. Using data from Indonesia between 2018 and 2023, the research employs moderated regression analysis to examine the role of Islamic finance as a relational mechanism that influences how developmental pressures are absorbed or amplified within ecological systems. The findings indicate that both economic growth and urbanization contribute significantly to environmental degradation. However, when Islamic financial principles are present, the nature of these contributions shifts in important ways. Rather than functioning solely as a funding mechanism, Islamic finance appears to guide behavioral choices by embedding capital within a value system that prioritizes long-term responsibility, fairness in allocation, and sensitivity to collective outcomes. This moderating role reflects not only statistical interaction but a broader shift in how economic and spatial expansion are governed. Sustainability, in this framework, is not treated as an external target but as an internal property of how trust, legitimacy, and environmental ethics are encoded into financial decisions. The study offers a new lens through which the link between development and environmental harm can be understood as contingent upon the normative frameworks that regulate how value is created, exchanged, and sustained.
Emotional Triggers and Self-Control in Digital Consumption within Islamic Communities Amelia, Riska; Yafiz, Muhammad; Kamilah, Kamilah
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.175

Abstract

This study explores the psychological and spiritual dynamics underlying impulsive buying behavior within Islamic educational communities, focusing on how emotional triggers interact with financial literacy, platform trust, lifestyle orientation, and the use of financial technology. Drawing from a sample of teachers and staff in two pesantren in North Sumatra, the research applies Partial Least Squares Structural Equation Modeling to test a model that includes fear of missing out as a key emotional predictor, and self-control as both a direct influence and a moderating mechanism. The findings reveal that among all variables tested, only fear of missing out exerts a statistically significant effect on impulsive buying. Other factors such as Islamic financial literacy, fintech usage, trust, and lifestyle show no direct influence, highlighting the limited behavioral power of cognitive or infrastructural preparedness when emotional pressure dominates the decision-making process. Self-control emerges as a critical behavioral firewall, directly reducing impulsive tendencies and weakening the emotional force of fear of missing out. These results underscore a growing behavioral dissonance between ethical intention and digital action. They suggest that Islamic financial education must evolve beyond informational delivery to include the cultivation of emotional regulation, ethical habit, and behavioral resilience. In a commerce environment increasingly governed by acceleration and visibility, the preservation of Sharia-compliant financial behavior will depend less on what individuals know and more on how they manage what they feel and how they pause before they act.
Analysis of MSMEs Growth Post Pandemi Covid-19 in Medan Sasmita, Riza; Batubara, Chuzaimah; Kamilah, Kamilah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 2 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8249

Abstract

The purpose of this research is to determine the impact of the COVID-19 pandemic on small and medium-sized enterprises (SMEs) in the city of Medan, as well as solutions and measures to improve SMEs after the pandemic. This investigation employs a descriptive qualitative case study methodology. Documentary research, interviews, observations, and the distribution of questionnaires were used in this study to acquire data from Medan City MSME managers. The data analysis employed is a qualitative-interactive analysis comprised of three concurrent strands of activity: data reduction, data presentation, and conclusion. This study demonstrates the effects of COVID-19 on the development of small and medium-sized enterprises in Medan. In 2018, there were 1,664 MSMEs; in 2019, there will be 1,072. In 2019, the number of MSMEs in Medan City decreased by 594, or 34.5%, because COVID-19 affected all industries, including MSMEs. There were 1,040 MSMEs in 2020. This year, the number of small and medium-sized enterprises (SMEs) in Medan City decreased by 32, or 0.2%, due to the continued prevalence of the COVID-19 virus. There will be 1,179 SMEs in 2021. In 2021, the number of small and medium-sized enterprises will increase by 139, or 14.0%. Faced with the ongoing COVID-19 pandemic, small and medium-sized businesses (SMBs) in Medan City are innovating their product marketing, particularly through the use of digital marketing.
Analisis Efektivitas Program E-Samsat dalam Pengoptimalisasi Penerimaan Pajak Kendaraan Bermotor (Studi Pada UPTD PPD Medan Selatan Bapenda Provinsi Sumatera Utara) Huwaidaa, Nabiilah; Kamilah, Kamilah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.22040

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa efektif program e-samsat di UPTD PPD Medan Selatan dalam mengoptimalkan penerimaan pajak kendaraan bermotor yang dibayarkan oleh seluruh wajib pajak Medan Selatan. Peneilitian ini menggunakan metode deskriptif kualitatif dengan menggunakan sumber data sekunder dari dokumen UPTD PPD Medan Selatan serta literatur dan sumber lain yang mendukung. Hasil penelitian menunjukkan bahwa program e-samsat yang dijalankan di UPTD PPD Medan Selatan telah berjalan dengan baik dalam peningkatan optimalisasi penerimaan pajak kendaraan bermotor. Hal tersebut ditunjukkan setelah peluncuran aplikasi e-samsat total realisasi penerimaan pajak kendaraan bermotor meningkat hingga lebih 100% dari target penerimaan pajak yang telah ditetapkan. Selain itu, program e-samsat juga memberikan kontribusi positif terhadap pengurangan kemacetan dan polusi dengan mengurangi antrian di kantor samsat serta memberikan wajib pajak lebih banyak waktu luang.
Pengentasan Kemiskinan Melalui Pemanfaatan Zakat dan Infaq: Pendekatan Akuntansi Syariah Aisyah Fithri Musfirah; Kamilah, Kamilah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.22048

Abstract

Kemiskinan merupakan isu pembangunan yang melibatkan aspek multidimensi, bukan hanya terbatas pada hubungan sebab-akibat, tetapi juga melibatkan preferensi, nilai, dan politik. Penelitian ini bertujuan untuk mengevaluasi efektivitas pengentasan kemiskinan melalui pemanfaatan Zakat dan Infaq: Pendekatan Akuntansi Syariah.. Metode penelitian menggunakan pendekatan kualitatif dengan teknik studi literatur dan analisis komparatif untuk mengumpulkan data. Hasil penelitian peran penting pendekatan akuntansi Islam dalam mengentaskan kemiskinan melalui zakat dan infak. Hal ini menekankan perlunya pengelolaan dana yang transparan dan berdasarkan prinsip-prinsip Islam untuk secara efektif mengurangi kemiskinan. Kolaborasi antara lembaga keuangan syariah, lembaga keagamaan, dan pemerintah dinilai berdampak positif terhadap perkembangan sosial dan ekonomi umat Islam di Indonesia.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Meningkatkan Pengendalian Internal Pada Dinas Kesehatan Kota Medan Aura, Ismi; Kamilah, Kamilah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2991

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) dalam meningkatkan pengendalian internal di Dinas Kesehatan Kota Medan. Metode penelitian yang digunakan dalam studi ini adalah pendekatan kualitatif deskriptif. Data yang diperoleh melalui hasil amatan langsung oleh peneliti di lapangan, seperti observasi terhadap proses operasional, wawancara dengan staf terkait, dan pengumpulan dokumen terkait pengendalian internal. Hasil dalam penelitian ini adalah bahwa SIA telah membantu dalam meningkatkan efisiensi operasional dan akurasi laporan keuangan pada Dinas Kesehatan Kota Medan. Namun, masih terdapat tantangan seperti kurangnya pemahaman staf terkait penggunaan SIA dan kepatuhan terhadap kebijakan. Solusi yang diusulkan termasuk peningkatan pelatihan karyawan dan penegakan kebijakan. Integrasi yang lebih baik antara SIA dan pengendalian internal juga diperlukan. Implikasi penelitian ini relevan bagi upaya meningkatkan kualitas layanan dan kepatuhan terhadap regulasi di organisasi kesehatan.
IMPLEMENTATION OF LEGAL PROTECTION POLICIES FOR VICTIMS OF VIOLENCE AGAINST WOMEN AND CHILDREN Karina, Siska; Lantika, Virda; Agustina, Putri; Kamilah, Kamilah; Nabila, Mutiara; Syadat, Muhammad Anwar
Jurnal Abdisci Vol 2 No 7 (2025): Vol 2 No 7 Tahun 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v2i7.676

Abstract

Abstract Background. Children, as creations of God and social beings, possess the right to life and autonomy from conception to birth, and are entitled to protection from parents, family, society, nation, and state. Aims. This study seeks to examine the execution of legal protection policies for victims of sexual abuse against women and children in Cirebon Regency. Methods. The employed research method is empirical legal research, integrating legislative, intellectual, and sociological approaches. Data were acquired via document analysis and field interviews. Result. The study's findings indicate that, despite substantial efforts to offer legal protection, encompassing legal, psychological, and medical support, along with the establishment of safe houses, numerous challenges persist. These impediments encompass inadequate facilities, societal stigma, insufficient inter-institutional coordination, and protracted legal procedures. The Sexual Violence Crime Law (TPKS Law), enacted in 2022, signifies a substantial advancement in the provision of enhanced protection. Nonetheless, its execution at the regional level continues to encounter obstacles, particularly regarding resources and public awareness. Conclusion. This study concludes that there is a need to improve inter-institutional coordination, public education, and strengthen infrastructure to create a safer environment for women and children. Implementation. The implementation of the law still faces several challenges, particularly at the regional level.
Analisis Perlakuan Akuntansi Persediaan PSAP No.5 Pada Dinas Kesehatan Kota Medan Husna, Nurul; Kamilah, Kamilah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9495

Abstract

Inventori memegang peran krusial sebagai komponen aset lancar bagi perusahaan perdagangan, industri manufaktur, dan institusi pemerintah. Studi ini bertujuan untuk mengkaji perlakuan akuntansi terhadap inventori sesuai dengan Standar Akuntansi Pemerintahan (PSAP) No. 5, khususnya di Dinas Kesehatan Kota Medan. Melalui pendekatan deskriptif kualitatif, penelitian ini menyoroti pentingnya kepatuhan terhadap standar akuntansi dalam pengelolaan inventori. Temuan dari penelitian ini menunjukkan bahwa Dinas Kesehatan Kota Medan telah mengimplementasikan perlakuan akuntansi untuk inventori yang selaras dengan PSAP No. 5. Perlakuan ini mencakup pengakuan inventori saat terdapat potensi manfaat ekonomis di masa depan yang dapat diukur secara andal dan ketika terjadi perpindahan hak kepemilikan atau pengendalian. Penelitian ini memberikan wawasan tentang praktik akuntansi inventori yang sesuai standar dan menegaskan pentingnya penerapan standar akuntansi yang tepat dalam sektor publik.
Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Fahmi, Teguh; Kamilah, Kamilah; Tambunan, Khairina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.
Co-Authors Afifah, Widad Aini, Rija Aisyah Fithri Musfirah Aura, Ismi Bi Rahmani, Nur Ahmadi Br.Sitepu, Lia Eriska Chuzaimah Batubara Eko Sumartono, Eko Fahmi, Teguh Faradilla, Putri Fina Fakhriyah Hamida, Siti Sarah Hasanah, Aulia Hidayani, Sandra Huwaidaa, Nabiilah Juliana Nasution Karina, Siska Kurni, Ketty Juana Lantika, Virda Lubis, Muhammad Azizi Akbar Masitoh, Husnud Do’a Muhammad Andre Wardhana Muhammad Ramadhan Muhammad Yafiz, Muhammad NABILA, MUTIARA Nasution, Inayatul Widad Nasution, Nina Andriany Nurhayani nurhayani Nursantri Yanti Nurul Husna Nurul Jannah Pane, Dini Azlina Parwito Parwito, Parwito Putri Agustina Rahmi Syahriza, Rahmi Ramadhani, Annisa Putri Reksa, Muhammad Angga Retnawati Siregar Rifana, Muhammad Rifqi, Moch Rizfani Riska Amelia Salman, Ahmad Saparuddin Siregar Saputra, Julfan Sasmita, Riza Sa’diyah, Halimatus Sri Mulyani Syadat, Muhammad Anwar Tambunan, Khairina