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All Journal JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JCRS (Journal of Community Research and Service) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Silalahi, Cita Ayni Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Pemikiran Ekosomi di Masa Umar Bin Khattab Silalahi, Cita Ayni Putri; Putri, Dinda Shaila; Sari, Delila puspita; Nainggolan, Kristina; Kamila, Sophie Naila; Putra, M. Ramadhan
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 5 (2023): Desember 2023
Publisher : Melati Institute

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Abstract

I Islam provides two important aspects in the field of economics, namely the history of economic thought and the history of economic units such as individuals, business entities and economics. Such a study of the history of economic thought in Islam will help find the sources of contemporary Islamic economic thought, on the one hand, and on the other, will allow us to gain a better understanding of the journey of Islamic economic thought over the years. Both will enrich contemporary Islamic economics and open up a wider range for its conceptualization and application, One of the most successful caliphs of Khulafâ Râshidûn in leading and prospering his people was Omar ibn Khattab. Umar bin Khatthab's government is known as a clean government supported by firm and authoritative personal characteristics so that a peaceful, prosperous and prosperous society is created. This can be proven by the economic conditions and income of the Arab community at that time which could be classified at an even economic level. They get this wealth and prosperity from the assets of the Baitul Mal Institution, Land Ownership, Zakat and Ushr.
APPLICATION OF ACCOUNTING LEARNING USING STANDARDS OF PSAK CONSERVATION OF IFRS IN MEDIUM SCHOOL ACCOUNTING VOCATIONAL SCHOOL Sakdiah, Khairani; Silalahi, Cita Ayni Putri
Journal of Community Research and Service Vol 3, No 1: January 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i1.14432

Abstract

The purpose of education at the opening of the 1945 Constitution in the fourth paragraph was clearly explained that, to educate the life of the nation and participate in carrying out world order. In accordance with the goals and ideals of the nation, various fields of science are needed by the State. To be able to progress and develop in accordance with the needs of the State, we must also follow the existing regulations that are binding in the agreement of states. Likewise, there is no escape in accounting learning that must be applied in schools, both in universities and high schools, which are mainly vocational high schools (SMK). As an example of accounting subjects, Accounting is a field of applied science that is used to see the financial existence of both the state, agencies, companies and organizations and others. International Financial Reporting Standards (IFRS) is the making of accounting reports that are adjusted to the standards of international financial reports, and almost all parts of the world in this world of accounting reporting use the IFSR standard. Because of that, almost all companies are required to use these standards in terms of financial statements making, educators are also obliged and participate in teaching these standards to students, both in universities and schools that have accounting majors can also apply this as teaching materials that are not left behind. The indicators used to measure the application of accounting learning by using standards are IFRS convergence PSAK, namely: Viewing and observing the behavior of actions taken by teachers in schools that are the object of research, whether using IFRS convergence accounting standards in teaching to provide material to students and adjustments between kurukulum given by dina education. The population in this study were the Accounting Department teachers who were in Langkat Regency. Data collection techniques in this study were using interviews, observation, documentation and questionnaires. The research method used in this study is descriptive analysis. And the results obtained as a whole in this study are the absence of teachers who apply accounting learning by applying accounting using IFRS standards because there is no directive from the education office to enforce these standards.Keywords: IFRS, BM-SMK, Accounting.
The Investor Attention Of Financial And Non-Financial Information In North Sumatra In Determining Investment Decision Silalahi, Alistraja Dison; Silalahi, Cita Ayni Putri; Suginam, Suginam
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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Abstract

This study aimed  to understand the phenomena experienced by individual investors in North Sumatra in determining investment decisions. This study was  qualitative research with a comprehensive description of the experiences, awareness, perceptions, beliefs, memories and feelings experienced by individual investors. Data collection techniques used  questionnaires and interviews. The data were analyzed with the assistance of Nvivo 12 Plus software. The results of the study found that the ease of understanding the content and benefits of information became the main concern of the investors. The knowledge possessed by investors in digesting information showed  that the available information had  provided benefits that showed  the compatibility of the quality of information with the quality of individual investors in North Sumatra
The Investor Attention Of Financial And Non-Financial Information In North Sumatra In Determining Investment Decision Silalahi, Alistraja Dison; Silalahi, Cita Ayni Putri; Suginam, Suginam
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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

Abstract

This study aimed  to understand the phenomena experienced by individual investors in North Sumatra in determining investment decisions. This study was  qualitative research with a comprehensive description of the experiences, awareness, perceptions, beliefs, memories and feelings experienced by individual investors. Data collection techniques used  questionnaires and interviews. The data were analyzed with the assistance of Nvivo 12 Plus software. The results of the study found that the ease of understanding the content and benefits of information became the main concern of the investors. The knowledge possessed by investors in digesting information showed  that the available information had  provided benefits that showed  the compatibility of the quality of information with the quality of individual investors in North Sumatra
Co-Authors Kamila, Sophie Naila Nainggolan, Kristina Putra, M. Ramadhan Putri, Dinda Shaila Sakdiah, Khairani Sari, Delila puspita Silalahi, Alistraja Dison Suginam