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PENGARUH PEMAHAMAN AKUNTANSI, SOSIALISASI SAK EMKM DAN PERSEPSI PELAKU UMKM TERHADAP PENERAPAN SAK EMKM Khoirunnisa, Nabila; Kosadi, Ferry
JURNAL WIDYA Vol. 6 No. 1 (2025): Jurnal Widya (April 2025)
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v6i1.442

This study aims to analyze the effect of accounting understanding, socialization of SAK EMKM, and perceptions of MSME actors on the application of SAK EMKM in MSMEs in Coblong District, Bandung City. The research method used is quantitative method with data collection techniques using a questionnaire. The population in this study were MSME players operating in the Coblong District area of Bandung City, totaling 98 business units, with sampling techniques using Non-Probability Sampling through a saturated sampling approach. Data analysis techniques using multiple linear regression analysis. The results showed that: (1) Accounting understanding has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.453; (2) Socialization of SAK EMKM has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.747; (3) Perceptions of MSME actors have a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.360. Simultaneously, the three independent variables have a significant effect on the application of SAK EMKM with an R Square value of 0.878 or 87.8%.

Islamic Education Teachers' Strategies to Form Students' Discipline Character Khoirunnisa, Nabila; Tumin
JIE (Journal of Islamic Education) Vol. 10 No. 1 (2025): JIE: (Journal of Islamic Education) January-June
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Muhammadiyah Bangil in collaboration with Letiges & Association of Muslim Community in ASEAN (AMCA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52615/jie.v10i1.609

This study explains the role of Islamic Education teachers in efforts to shape the character of student discipline at SMP Muhammadiyah 1 Yogyakarta. This study aimed to determine the role of Islamic Education teachers in shaping the character of student discipline and the strategies used at SMP Muhammadiyah 1 Yogyakarta. This study is a qualitative descriptive study. The subjects of the study were teachers, students, and documentation. Data collection was carried out through observation, interviews, and documentation research. Analysis is conducted through three main stages, namely data reduction, data presentation, and conclusion. The study results found that Islamic Education teachers showed their roles as educators, motivators, and facilitators in shaping the character of student discipline through strategies based on Islamic values. Different from other studies that generally discuss discipline in a general context, this study highlights specific approaches such as the 3S habit (Sapa, Senyum, Salam), congregational dhuha and dzuhur prayers, and reading the Qur'an together as a method of forming positive habits. This approach instills academic discipline and builds order and good habits in students' daily lives. This study emphasizes the integration of Islamic values in educational practices, making it more relevant in Islamic schools that seek to balance academic and character aspects. Thus, this study provides a unique contribution to understanding how the role of teachers and Islamic strategies can effectively shape student discipline while also adding insight into a more contextual pedagogical approach to Islamic education.

PREVENTIF PEMELIHARAAN CIRCUIT BREAKER 150 kV DI GARDU INDUK CILEGON BARU BAY PLTGU 1 Khoirunnisa, Nabila; Cahyono, Bagus Dwi
Teknika Vol 10 No 1 (2025): April 2025
Publisher : Pusat Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52561/teknika.v10i1.430

Circuit breaker merupakan salah satu komponen krusial dalam sistem tenaga listrik yang berfungsi sebagai pelindung peralatan dari gangguan listrik dengan cara memutus aliran listrik saat terjadi kondisi abnormal. Perannya sangat penting dalam menjaga stabilitas dan keamanan jaringan listrik, terutama ketika terjadi kelebihan beban atau korsleting, karena circuit breaker mampu secara otomatis memutus aliran listrik guna mencegah kerusakan lebih lanjut. Penelitian ini bertujuan untuk mengevaluasi kondisi pemeliharaan circuit breaker selama periode operasi tertentu yang telah dilakukan. Metode penelitian yang digunakan adalah metode kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi langsung, wawancara, dokumentasi, serta studi literatur. Lokasi penelitian difokuskan pada Gardu Induk Cilegon Baru, khususnya pada circuit breaker 150 kV. Berdasarkan hasil analisis data, diketahui bahwa kinerja circuit breaker secara umum telah memenuhi standar teknis yang berlaku. Namun, penelitian juga menemukan beberapa permasalahan teknis yang membutuhkan perhatian lebih lanjut dalam kegiatan pemeliharaan. Temuan ini menunjukkan bahwa, meskipun sistem proteksi bekerja sesuai harapan, peningkatan pada aspek pemeliharaan preventif masih diperlukan untuk menjamin keandalan sistem secara jangka panjang dan mencegah potensi gangguan di masa mendatang. Dengan adanya pemeliharaan yang lebih optimal, diharapkan keberlangsungan distribusi energi listrik dapat berjalan dengan aman, efisien, dan minim risiko gangguan operasional.

PERAN DAN MANFAAT KERJA SAMA DIBAWAH FORUM ASEAN COORDINATING COMMITTEE ON MICRO, SMALL, AND MEDIUM ENTERPRISES (ACCMSME) BAGI UMKM INDONESIA Khoirunnisa, Nabila
Global Mind Vol 6, No 2 (2024): Hubungan Internasional
Publisher : Hubungan Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53675/jgm.v6i2.1185

FORUM ASEAN COORDINATING COMMITTEE ON MICRO, SMALL, AND MEDIUM ENTERPRISES (ACCMSME)

The Role of the Sharia Supervisory Board on Muamalah Principles Compliance in Islamic Financial Institutions Az Zahra, Faiza; Khoirunnisa, Nabila
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.495

This study discusses the role of the Shariah Supervisory Board in ensuring Islamic financial institutions’ compliance with Islamic law principles. The Shariah Supervisory Board plays a crucial role in overseeing and issuing fatwas regarding the permissibility of financial products and services offered by these institutions. The research also identifies challenges faced by the Shariah Supervisory Board, such as differences in the interpretation of Islamic law, technological advancements, and global competitive pressures. Additionally, the paper offers recommendations for strategies to strengthen the Shariah Supervisory Board’s role in maintaining Shariah compliance. In conclusion, the study emphasizes the Shariah Supervisory Board’s importance in guaranteeing the integrity and sustainability of Islamic financial institutions amidst increasingly complex challenges.

Kedudukan Profesi Notaris dalam Tindak Pidana Pencucian Uang Dikaitkan dengan Prinsip Fiduciary Duty Dalam Kode Etik Dan Sumpah Jabatan Notaris Hartanto, Stefanie; Khoirunnisa, Nabila
Notary Journal Vol. 5 No. 2 (2025): October
Publisher : Program Studi Kenotariatan Fakultas Hukum Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/nj.v5i2.9703

Notary has the authority to create authentic deeds and is obligated to maintain the confidentiality of the contents of the deed and information obtained in the creation of the authentic deed. The evidentiary value of an authentic deed is absolute; if dispute arises and one of the parties uses authentic deed as evidence, the court must respect and acknowledge the content of the deed. Consequently, this becomes a target for wrongdoers to exploit notarial services by intentionally creating deeds with a criminal background. The purpose of this study is to resolve legal issues related to the regulation of notarial duties and application of the fiduciary duty principle in the notary’s oath and code of ethics as a reporting party in the prevention and eradication of money laundering crimes. Based on normative legal study and legal systematics approach, it can be concluded that the obligation to maintain the confidentiality of the deed's contents in Article 16 paragraph (1) letter f of Law Number 30 of 2004 on Notary Position as amended by Law Number 2 of 2014, creates a gap and provides protection for the use of criminal proceeds in money laundering activities. Therefore, Government Regulation Number 43 of 2015 on Reporting Parties in the Prevention and Eradication of Money Laundering Crimes mandates notaries as reporting parties, which can be considered legally ineffective in principle. In this case, notaries already have legal protection, ensuring that the fiduciary duty principle in the notary’s code of ethics and notary oath will not conflict with the reporting obligations. Bahasa Indonesia Abstract: Notaris memiliki kewenangan untuk membuat akta autentik dan berkewajiban untuk merahasiakan isi akta dan segala keterangan yang diperoleh dari pihak yang terlibat dalam pembuatan akta autentik tersebut. Kekuatan pembuktian suatu akta autentik adalah sempurna; apabila terjadi sengketa di mana salah satu pihak menggunakan akta autentik sebagai bukti di pengadilan, maka pengadilan harus menghormati dan menanggap bahwa isi akta autentik tersebut memiliki kekuatan pembuktian yang sempurna. Oleh karena itu, hal ini menjadi sasaran bagi pelaku untuk memanfaatkan jasa notaris dengan sengaja membuat akta yang berlatar belakang tindak pidana. Tujuan dari penelitian ini adalah untuk memecahkan persoalan hukum terkait kedudukan notaris dan penerapan prinsip fiduciary duty dalam sumpah jabatan dan kode etik notaris sebagai pihak pelapor dalam pencegahan dan pemberantasan tindak pidana pencucian uang. Berdasarkan hasil penelitian hukum normatif dan pendekatan sistematika hukum, dapat disimpulkan bahwa kewajiban merahasiakan isi akta dan segala keterangan lain yang berkaitan dengan akta notaris pada Pasal 16 ayat (1) huruf f Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris sebagaimana telah diubah oleh Undang-Undang Nomor 2 Tahun 2014 memberikan celah dan wadah perlindungan bagi pemanfaatan dana hasil tindak pidana untuk melakukan kegiatan pencucian uang, sehingga Peraturan Pemerintah Nomor 43 Tahun 2015 tentang Pihak Pelapor dalam Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang yang mewajibkan notaris sebagai pihak pelapor pada prinsipnya dapat dinyatakan tidak mempunyai kekuatan hukum. Dalam hal ini notaris sudah mempunyai payung hukum sehingga prinsip fiduciary duty notaris yang terdapat dalam kode etik notaris dan sumpah jabatan notaris tidak akan berbenturan dengan kewajiban pelaporan tersebut.

Islamic Education Teachers' Strategies to Form Students' Discipline Character Khoirunnisa, Nabila; Tumin
Journal of Islamic Education Vol. 10 No. 1 (2025): JIE: (Journal of Islamic Education) January-June
Publisher : Letiges

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52615/jie.v10i1.609

This study explains the role of Islamic Education teachers in efforts to shape the character of student discipline at SMP Muhammadiyah 1 Yogyakarta. This study aimed to determine the role of Islamic Education teachers in shaping the character of student discipline and the strategies used at SMP Muhammadiyah 1 Yogyakarta. This study is a qualitative descriptive study. The subjects of the study were teachers, students, and documentation. Data collection was carried out through observation, interviews, and documentation research. Analysis is conducted through three main stages, namely data reduction, data presentation, and conclusion. The study results found that Islamic Education teachers showed their roles as educators, motivators, and facilitators in shaping the character of student discipline through strategies based on Islamic values. Different from other studies that generally discuss discipline in a general context, this study highlights specific approaches such as the 3S habit (Sapa, Senyum, Salam), congregational dhuha and dzuhur prayers, and reading the Qur'an together as a method of forming positive habits. This approach instills academic discipline and builds order and good habits in students' daily lives. This study emphasizes the integration of Islamic values in educational practices, making it more relevant in Islamic schools that seek to balance academic and character aspects. Thus, this study provides a unique contribution to understanding how the role of teachers and Islamic strategies can effectively shape student discipline while also adding insight into a more contextual pedagogical approach to Islamic education.

UPAYA GURU DALAM MEMPERSIAPKAN ASSESMEN KOMPETENSI MADRASAH INDONESIA (AKMI) LITERASI NUMERASI PADA KELAS V MI PALEMBANG: Proses Pelaksanaan Assesmen Kompetensi Madrasah Indonesia (AKMI) Sofyan, Fuadilah Ali; Alfarizi, Muhammad Raihan; Liza, Trisna; Sapitri, Wira; Riyani, Roja; Khoirunnisa, Nabila
Jurnal Multidisipliner Kapalamada Vol. 1 No. 04 (2022): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v1i04.355

Penelitian ini bertujuan mendeskripsikan dan menganalisis Proses pelaksanaan AKMI DI Madrasah Palembang Peneilitian ini menggunakan penelitian deskriptif kualitatif, yang identik dengan deskripsi serta intrepestasi berdasarkan sumber yang ada. Sumber data dalam penelitian ini berupa jurnal yang telah dikutip. Data dalam penelitian ini berupa kata dan kalimat. Data dikumpulkan dengan teknik menganalisis, analisis ini menggunakan 3 tahap. pertama reduksi data seperti menyeleksi, meringkas dan mengklasifikasi. kedua. menyajikan data dengan klasifikasi fokus penelitian. ketiga, membuat kesimpulan berdasarkan data yang telah dikumpulkan berdasarkan penelitian. Hasil analisis menunjukan bahwa prsose pelaksanaan AKMI di MI Palembang sangat sukses karena, kerja sama siswa dan guru sangat baik sehingga pelaksanaan AKMI Berjalan dengan lancar tanpa ada kendala sedikitpun . pada hakikatnya Tujuan dalam melakukan penelitian ini adalah mengetahui bagaimana kesiapan guru dalam mempersiapkan penerapan assesmen kompetensi madrasah indonesia (AKMI) literasi numerasi dan mendeskripsikan proses pelaksanaan pembelajarannya pada kelas V MI Palembang, pada pelaksanaan AKMI di MI mengunakan sarana dan prasarana berbasis komputer. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif yang ditujukan pada Kepala Madrasah , Guru Kelas V, dan Siswa-siswi kelas V MI Palembang. Adapun Teknik dalam pengumpulan data yang dilakukan dengan cara observasi, wawancara, dan dokumentasi.

PEMANFAATAN MEDIA DADU BERGAMBAR DALAM PEMBELAJARAN MENULIS KARANGAN TEKS DESKRIPSI PADA SISWA KELAS IV SDN MLATIHARJO 2 Khoirunnisa, Nabila; Lintang Kusumawardani; Umi Virgianti; Rani Setiawaty
Jurnal Lensa Pendas Vol 9 No 2 (2024): September
Publisher : Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/jlp.v9i2.3832

The use of pictorial dice media is an innovative approach in learning to write descriptive text essays. This research aims to provide a description of the benefits of pictorial dice media in learning to write descriptive text essays for class IV students at SDN Mlatiharjo 2. This research uses a qualitative descriptive research type with research subjects namely class IV teachers and class IV students at SDN Mlatiharjo 2, while the object is dice. pictorial. Data collection techniques in this research used observation, interview and documentation techniques. Data analysis techniques use data reduction, data presentation, and drawing conclusions. Data validity techniques use source triangulation to obtain different evidence through interviews, observations and documentation. Based on this research, the results show that using picture dice has benefits in writing descriptions, namely that it can develop new ideas, increase student creativity, help enrich student vocabulary, and help students understand the structure of writing descriptive text. Therefore, the use of pictorial dice media can be used as an effective strategy in students' learning to write descriptive text essays.

Settlement of Bad Credit that is Tied to Mortgage Guarantee by Voluntary Sale at Bank Rakyat Indonesia Padang Sidempuan Branch Khoirunnisa, Nabila; Kamelo, Tan; Harianto, Dedi; Andrianti, Syarifah Lisa
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6835

The method used in this research is normative juridical research. The results of the research found that the legal provisions for resolving bad credit which are tied to mortgage rights that are sold voluntarily are related to the execution of mortgage rights objects. Mechanisms and procedures for resolving bad debts tied to mortgage rights sold voluntarily at PT. BRI Padangsidimpuan Branch in problem loans, the bank can take two methods or strategies, namely credit rescue and credit settlement. Obstacles that arise in the process of executing this voluntary sale, when the execution occurs, the debtor changes his mind/is uncooperative and does not want the mortgage object to be sold immediately, the debtor is complicated in carrying out the execution through a voluntary sale to resolve bad credit.

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