Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.513

P-Index

This Author published in this journals

All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan Share: Jurnal Ekonomi dan Keuangan Islam JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Jurnal Akuntansi Syariah (JAkSya)

Firdaus, Rayyan

Unknown Affiliation

Author-ID : 1480700

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document

Claim Missing Document

Articles

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM ASURANSI JIWA DALAM MENINGKATKAN PELAYANAN KEPADA NASABAH (STUDI KASUS PADA PT ASURANSI JIWASRAYA PERSERO AREA LHOKSEUMAWE) Firdaus, Rayyan; Akmal, Nurul
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

This study was conducted to analyze the application of the Jiwasraya insurance claims payment accounting information system in improving service to customer life insurance claims. The data used in this study were primary data directly through the results of interviews with Jiwasraya Insurance Company employees, and customers. This is a descriptive qualitative study. The results of the study showed that the application of the life insurance claims payment accounting information system in improving service to customers at PT. Jiwasraya Insurance Persero Lhokseumawe area consisted of customers preparing all documents used in filing life insurance claims either died due to death or died due to accidents, following procedures for handling and administering death claims, waiting when checking procedures for recording life insurance claims i.e. by opening a claim payment in LBK in accordance with the account or estimated claim number in accordance with the applicable provisions, waiting for the results of life insurance claim reporting, and waiting for the results of the claim disbursement decision to be approved or rejected.

PENERAPAN AKUNTANSI AKAD MURABAHAH PADA BANK SYARIAH INDONESIA Mardiah, Ainun; Firdaus, Rayyan
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Artikell ini belrjuldull telntang pelrlakulan akulntansi akad mulrabahah pada bank Syariah Indonelsia dan pelnellitian ini melnjellaskan telntang akad mulrabahah julal belli yang di adakannya akad ataul ulcapan antara pelnjulal dan pelmbelli selrta pelnjulal melndapatkan kelulntulngan dari pelnjulalan telrselbult dan sipelmbelli melnyeltuljuli kelulntulngan yang dipelrolelh olelh sipelnjulal.pelnellitian ini melnggulnakan meltodel delskriptif kulalitatif. Hasil yang didapatkan dalam pelnyulsulnan artikell ini bahwa pelnelrapan akad mulrabahah dalam kelhidulpan selhari-hari masih kulrang bahkan jarang digulnakan ataul ditelrapkan dalam kelhidulpan.

Jurnal Penerapan Akutansi Ijarah Dan Hukum Ijarah Di Indonesia Ayunda, Icha; Firdaus, Rayyan
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Penelitian ini bertujuan membahas suatu konsep al-Ijarah atau yang memiliki arti sewa menyewa yang adalah salah satu transaksi atau akad yang sah di sebuah perbankan syariah. Dalam konsep al-Ijarah dilakukan dalam bisnis Syariah modern, ada beberapa permasalahan dalam peimplementasiannya yang membutuhkan solusi dalam mempelajarinyanya. Penelitian ini adalah kajian dengan berbasis studi literatur yang berarti menggunakan beberapa literatur yang berkaitan dengan pembahasan. Metode penelitian yang digunakan adalah metode yang sesuai dengan studi litelatur yaitu menggunakan metode kualitatif. Penelitian dilakukan selama periode bulan November-Desember 2023. Data yang ada pada penelitian ini merupakan hasil dari pengumpulan data studi pustaka. Hasil penelitian ini menunjukkan bahwa produk pembiayaan Ijarah berdasarkan prinsip pembiayaan bank syariah terdiri dari sewa murni dan sewa yang berakhir dengan peralihan kepemilikan yang dikenal dengan kepemilikan yang dikenal dengan Ijarah Muntiya Bit Tamriq. Ijara Muntahia bit Tamrik atau IMBT dengan , pada dasarnya merupakan gabungan antara sewa dan beli.

APLIKASI AKAD MUSYARAKAH PADA SISTEM PEMBIAYAAN UNTUK MODAL USAHA Fadliani, Faddila; Firdaus, Rayyan
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 2 No. 1 (2024): February: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v2i1.124

Jurnal ini membahas aplikasi akad musyarakah dalam sistem pembiayaan untuk modal usaha. Melalui studi pustaka, ditemukan bahwa penerapan akad musyarakah telah dilakukan di berbagai lembaga keuangan syariah. Temuan dari penelitian-penelitian terdahulu memberikan wawasan mengenai prosedur pembiayaan, pembagian hasil nisbah, serta kelebihan dan kekurangan penerapan akad musyarakah. Dari hasil penelitian, disimpulkan bahwa penerapan akad musyarakah menunjukkan potensi yang besar, namun masih memerlukan upaya dalam mengatasi kendala-kendala yang muncul. Jurnal ini diharapkan dapat memberikan kontribusi dalam pengembangan praktik keuangan syariah.

Islamic Social Finance and MSME Performance: A Moderated-Mediation Analysis across Aceh and North Sumatera Firdaus, Rayyan; Soemitra, Andri; Marliyah, Marliyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.31610

Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but continue to face barriers in financing, mentorship, and managerial capacity. Islamic Social Finance (ISF), implemented through Micro Waqf Banks (BWM), offers an inclusive solution by integrating joint liability schemes, mentoring, and capital assistance. While prior research affirms the role of ISF in enhancing access to finance and entrepreneurial growth, comparative evidence across regions with differing socio-cultural contexts remains limited. This study examines the differential effects of mentoring, joint liability, and capital provision on micro-entrepreneurial success in Aceh and North Sumatera. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) on responses from 350 micro-entrepreneurs, the results reveal that joint liability consistently supports enterprise performance, mentoring is more effective in Aceh, and capital provision is most beneficial in less developed areas. The findings indicate that local culture and institutional strength moderate ISF outcomes. Therefore, ISF programs should integrate standardized financial instruments with context-sensitive non-financial interventions to maximize their empowerment potential. This study contributes to the ISF literature and offers practical insights for designing regionally adaptive MSME empowerment policies. Abstrak Keuangan Sosial Islam dan Kinerja UMKM: Analisis Moderasi–Mediasi di Aceh dan Sumatera Utara. Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, namun masih menghadapi kendala akses pembiayaan, pendampingan, dan peningkatan kapasitas manajerial. Keuangan Sosial Islam (Islamic Social Finance/ISF) melalui Bank Wakaf Mikro (BWM) menjadi alternatif inklusif dengan menggabungkan skema tanggung renteng, pendampingan, dan bantuan modal. Meskipun ISF terbukti meningkatkan akses permodalan dan kinerja usaha, bukti komparatif lintas wilayah dengan karakter sosial berbeda masih terbatas. Studi ini meneliti pengaruh pendampingan, tanggung renteng, dan bantuan modal terhadap keberhasilan usaha mikro di Aceh dan Sumatera Utara menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dan Multi-Group Analysis (MGA) terhadap 350 responden. Hasil menunjukkan bahwa tanggung renteng berpengaruh positif di kedua provinsi, pendampingan lebih efektif di Aceh, dan bantuan modal lebih bermanfaat di daerah dengan keterbatasan ekonomi. Temuan ini menegaskan bahwa budaya lokal dan kekuatan kelembagaan memoderasi hasil ISF. Oleh karena itu, program ISF perlu mengombinasikan instrumen keuangan baku dengan dukungan non-keuangan yang peka terhadap konteks lokal untuk meningkatkan efektivitas pemberdayaan. Studi ini memperkaya literatur ISF dan memberikan rekomendasi kebijakan bagi strategi pemberdayaan UMKM yang adaptif wilayah.

Istishna in the Community from Various Traditions, Community Needs as Subjects of Buying and Selling: Vol I No.2 2024 Fadila, Fadila; Firdaus, Rayyan
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 2 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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

Based on the daily life of society which occurs very frequently, transactions are always carried out in social life, from various circles, often carrying out transaction activities whose terms are unknown and have been taught since ancient times, even by the Prophet Muhammad SAW. is the Ishtishna transaction. The Istishna transaction approach, which has existed for a long time, was introduced to the Islam, then followed by nonIslam and then taught from a different perspective, of course influences the halalness of buying and selling transactions carried out by the community. Carrying out transactions with a contract in advance with a down payment, in installments, or in full at the end of the goods being made or produced makes Istishna transactions a profitable buying and selling method with a win-win solution for both sellers and buyers. mutual respect with trust in the agreement at the start. transactions carried out. This journal article uses a qualitative ethnographic method approach which aims to provide an overview of past to present societal traditions from various aspects of societal needs as subjects of istishna buying and selling transactions by observing the nature/behavior of society from time to time. time. Which results in various types of transactions from various institutions that use Istishna transactions carried out by the public, both those who are aware that it is a transaction using the Istishna approach and those who are not aware of it.

Peran Sistem Informasi Akuntansi Manajemen dalam Pengambilan Keputusan pada Perusahaan Digital: Kajian Literatur dan Studi Kasus Tokopedia & Facebook Susanti, Wanda; Lubis, Sri Rahmi; Firdaus, Rayyan
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1527

Digital companies operate in environments marked by high uncertainty, rapid technological change, and increasingly demanding consumer expectations. In this context, management accounting information systems (MAIS) serve as vital instruments for delivering relevant, accurate, and timely information to support managerial decision-making. This study aims to analyze the role of MAIS in managerial decision-making within digital companies, using a literature review approach and case studies of Tokopedia and Facebook (Meta). The findings reveal that MAIS contributes not only to operational efficiency but also to strengthening information governance and ethical digital decision-making. This study offers a conceptual contribution by integrating managerial, accounting, and digital responsibility perspectives within the decision-making framework of digital enterprises

Pengaruh Penerapan Smart Card terhadap Lingkungan Masyarakat Amanda, Silvia; Firdaus, Rayyan
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12435

One of the ideas of a Smart City is the Smart Card program. Law no. 23 of 2014 which regulates regional government, chapter XXI, entitled “Regional Innovation Articles 386-390,” regulates this initiative, which is a regional innovation. According to this law, regional governments must come up with new ideas to advance regional development. This research aims to determine the impact of using Smart Cards on the surrounding environment. This research uses a descriptive qualitative methodology that includes a literature review. The implementation of Smart Cards has an impact on the community environment, according to research findings, one of which is that the cards are used to assist with government administrative matters. The relationship between society and government in improving public services is in second place. When a card is linked to a preset app that tracks students' check-in and check-out times, the card can be used, for example, to track their attendance at school and send it to parents.

Pengembangan Data Base Terdistribusi untuk Aplikasi Cloud Computing Pitriyani, Selvisah; Firdaus, Rayyan
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12437

With an emphasis on capability analysis, this research investigates the integration of distributed databases in the context of Cloud Computing. The foundation of cloud-based information systems, Cloud Computing, has revolutionized the way businesses access and manage their data and applications. Data processing and storage on the internet network has taken over the role of local data processing and storage. In the context of Cloud Computing deployments, I examine the effects of performance, data security, and dynamic scalability in this analysis. Cloud Computing, Information is stored permanently on internet servers and temporarily on user (client) computers, including desktops, tablets, notebooks, wall computers, handheld devices, sensors, monitors, and more. This paradigm is known as cloud computing, and turns the internet into a data and application management center with users granted login privileges. Additionally, Cloud Computing is a way to hide complex infrastructure behind an abstraction. This computing method offers IT resources as a service, allowing anyone with an internet connection to access them without requiring in-depth knowledge of the content, technical expertise, or control over the underlying infrastructure. Thus, the performance analysis of the distributed Data Base. Understanding how these systems function in the demanding conditions of a dynamic and adaptable Cloud Computing environment becomes critical in this setting. Cloud Computing is a technology that can be used in a variety of industries, including government organizations, healthcare, education, and others. This technology has proven to be very useful in storing various types of data. Uses a computing model where data storage, networking, and software that functions across the network can be accessed at any time and from any location with an internet connection. Networks, servers, software and services are part of the easily controlled computer resources that can be shared among various users through the concept of Cloud computing. There is little managerial effort and service provider involvement required to organize and launch these resources.

ANALISIS IMPLEMENTASI AKAD ISTISHNA DAN PSAK 104 DALAM TRANSAKSI JUAL BELI ONLINE Izzah, Nailul; Firdaus, Rayyan
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11471

ABSTRAKPenelitian ini menyajikan studi literatur dengan tujuan untuk mengkaji implementasi akad istishna sesuai dengan Pernyataan Standar Akuntansi Keuangan No. 104 dalam transaksi jual beli online. Metode penelitian yang digunakan adalah penelitian kepustakaan atau studi literatur dengan pendekatan kualitatif untuk menganalisis data sekunder dari berbagai sumber, seperti artikel ilmiah, buku, dan hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa pemahaman mengenai akad istishna masih rendah di kalangan pelaku bisnis online. Selain itu, implementasi akuntansi istishna sesuai PSAK 104 terbatas karena mayoritas pelaku bisnis lebih mengenal metode pesanan Pre-Order (PO). Sebaliknya, akad istishna lebih umum digunakan dalam sektor perbankan syariah, terutama untuk pembiayaan proyek konstruksi atau pembangunan properti. Penelitian ini menggambarkan kebutuhan akan peningkatan pemahaman dan implementasi akad istishna sesuai PSAK 104 dalam aktivitas bisnis online, dengan implikasi kepatuhan terhadap standar akuntansi keuangan. Oleh karena itu, perlu adanya upaya lebih lanjut dalam bentuk penelitian dan edukasi guna meningkatkan pemahaman dan implementasi akad istishna di kalangan pelaku bisnis online, serta sesuai dengan standar akuntansi keuangan yang berlaku.ABSTRACTThis research presents a literature study with the aim of examining the implementation of istishna contracts in accordance with Statement of Financial Accounting Standards No. 104 in online buying and selling transactions. The research method used is library research or literature study with a qualitative approach to analyze secondary data from various sources, such as scientific articles, books, and previous research results. The results showed that the understanding of the istishna contract is still low among online business people. In addition, the implementation of istishna accounting according to PSAK 104 is limited because the majority of business people are more familiar with the Pre-Order (PO) order method. In contrast, istishna contracts are more commonly used in the Islamic banking sector, especially for financing construction projects or property development. This research illustrates the need for increased understanding and implementation of istishna contracts in accordance with PSAK 104 in online business activities, with implications for compliance with financial accounting standards. Therefore, further efforts in the form of research and education are needed to improve the understanding and implementation of istishna contracts among online business actors, and in accordance with applicable financial accounting standards.

Co-Authors Ainun Mardiah Amanda, Silvia Andri Soemitra Ayunda, Icha Fadila Fadila, Fadila Fadliani, Faddila Lubis, Sri Rahmi Marliyah, Marliyah Nailul Izzah Pitriyani, Selvisah Susanti, Wanda Yundari, Yundari

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search