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All Journal Performance : Jurnal Bisnis dan Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Islamic Micro Finance Journal
KUSUMA, NAILAH AKA
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS POTENSI BUMDES MELALUI PENGEMBANGAN BAMBU SEBAGAI OBJEK WISATA DI DESA SENDIR KECAMATAN LENTENG KABUPATEN SUMENEP Kusuma, Nailah Aka; Malia, Evi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1216

Abstract

The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism community and the government.
Implementasi Budaya Jabat Tangan Dalam Pembentukan Sikap Hormat Siswa Wardi, Moh; Mansur, Aisyah Amini; Kusuma, Nailah Aka
CENDEKIA Vol. 15 No. 01 (2023): Cendekia 2023
Publisher : Fakultas Agama Islam Universitas Billfath

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.758 KB) | DOI: 10.37850/cendekia.v15i01.429

Abstract

This study aims to explore in depth the Mushafahah program in daily activities at Madrasah Ibtidaiyah Al Ghazali Rombasan Pragaan Sumenep. This study used a descriptive qualitative approach with interview, observation, and documentation methods. The analysis was carried out on a single case at Madrasah Ibtidaiyah Al Ghazali, a reflection of Pragaan Sumenep with the method introduced by Miles and Huberman which consisted of data collection, data reduction, data presentation, and verification. The results of the study show that the habit of shaking hands contributes to increasing students' respect for teachers in the madrasah environment and outside the madrasa. This can be proven when students are used to greeting and shaking hands when meeting teachers, speaking politely, and listening when the teacher explains
Peningkatan Pemahaman Going Concern Kelompok Usaha Bersama (KUBE) Melalui Kepemilikan Nomor Induk Berusaha (NIB) Kusuma, Nailah Aka; Uyun, Jamilatul; Aminullah, Aminullah
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 01 (2025): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2025.6.01.19-29

Abstract

Nomor Induk Berusaha merupakan nomor registrasi usaha atau identitas usaha yang dikeluarkan oleh lembaga OSS (Online Single Submission). Akan tetapi, mitra Kelompok Usaha Bersama (KUBE) Bunga Cemerlang belum memiliki NIB sebagai legalitas usaha. Hal ini dikarenakan rendahnya pemahaman tentang pentingnya NIB untuk keberlanjutan usaha (Going Concern). Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan pemahaman KUBE tentang pentingnya kepemilikan NIB sebagai strategi awal untuk mempertahankan keberlanjutan usaha. Kegiatan dilaksanakan dengan melibatkan 20 orang anggota KUBE. kegiatan pengabdian terdiri dari kegiatan pretest, sosialisasi tentang pentingnya NIB untuk keberlanjutan usaha, pendampingan pembuatan NIB, dan kegiatan posttest, serta monitoring dan evaluasi. Hasil analisis menunjukkan bahwa secara keseluruhan pemahaman tentang pentingnya kepemilikan NIB KUBE meningkat sebesar 76% setelah dilaksanakan pengabdian, 55% anggota KUBE memiliki NIB secara personal atau pribadi setelah dilakukan kegiatan pengabdian. Berdasarkan selisih nilai pretest dan posttest dapat disimpulkan bahwa kegiatan pengabdian ini berdampak positif dan signifikan dalam meningkatkan pemahaman tentang pentingnya kepemilikan NIB sebagai strategi awal dalam mempertahankan keberlanjutan usaha (going concern) KUBE. Sehingga dapat disimpukan bahwa 96% kegiatan pengabdian ini tercapai dan bermanfaat bagi anggota KUBE.
The Effectiveness of Implementing The Khalifatullah Fill Ardh Philosophy in Increasing Financial Transparency Uyun, Jamilatul; Kusuma, Nailah Aka
Islamic Micro Finance Journal Vol. 1 No. 3 (2024): Edisi III, Oktober 2024
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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

Abstract

Financial transparency is a crucial element of good governance and organizational accountability. One philosophy that can be applied to enhance financial transparency is the Khalifatullah Fill Ardh concept. This research aims to evaluate the effectiveness of the Khalifatullah Fill Ardh philosophy in improving financial transparency in mosques. The study employs a qualitative method with a descriptive approach, focusing on the Al-Ikhwan Mosque as its research object. The findings reveal that the takmir (management board) of the Al-Ikhwan Mosque has not effectively implemented the principles of the Khalifatullah Fill Ardh philosophy, which include the traits of apostleship (siddiq, amanah, tabligh, and fathanah). Moreover, financial management and accountability are centralized under the chairman of the takmir, resulting in insufficient financial transparency and accountability within the mosque. Future research is encouraged to explore the application of other principles of the Khalifatullah Fill Ardh concept to enhance financial transparency, using the same or different research objects
Model Pemberdayaan Ekonomi Pesantren melalui Produk Emping Tette Koin Premium Kusuma, Nailah Aka; Uyun, Jamilatul; Sustiyana, Sustiyana; Wahyudi, Imam; Dewi, Ika Oktaviana; Rofikoh, Ika; Sa'adah, Husniyatus
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 02 (2025): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2025.6.02.220-235

Abstract

Program pengabdian masyarakat ini bertujuan memberdayakan ekonomi Pondok Pesantren Nur Ismail Blumbungan Pamekasan melalui pengembangan produk unggulan berbasis potensi lokal, yaitu Emping Tette Koin Premium, dalam model One Product One Pesantren (OPOP). Kegiatan meliputi pelatihan intensif keterampilan produksi, manajemen mutu, pengemasan, manajemen dokumen, serta pemasaran digital. Hasil evaluasi menunjukkan bahwa mayoritas peserta mampu menguasai keterampilan produksi sesuai standar SOP dengan capaian di atas 85%, meskipun sebagian kecil masih memerlukan pendampingan tambahan. Uji mutu produk memperlihatkan kualitas yang cukup baik, terutama pada aspek kebersihan, dengan rekomendasi perbaikan pada aspek warna dan ketebalan. Kemampuan pengemasan juga dinilai tinggi dengan tingkat kesesuaian 88,9–96%, meski variasi antar batch masih ditemukan. Dari sisi manajemen dokumen, 72% peserta telah memenuhi standar, sedangkan sisanya masih memerlukan pembinaan lebih lanjut. Pengetahuan pemasaran peserta meningkat secara signifikan, dengan sebagian besar mencapai kenaikan di atas 30%, meskipun terdapat peserta dengan capaian rendah di bawah 25% yang perlu perhatian khusus. Tingkat kepuasan peserta terhadap program juga sangat baik, berada pada rentang 4,45–4,63 dari skala 5, menandakan kegiatan diterima dengan baik. Secara keseluruhan, program ini berhasil meningkatkan kapasitas teknis, pengetahuan, dan keterampilan wirausaha peserta, sekaligus memperkuat branding pesantren melalui produk emping premium. Model OPOP ini terbukti efektif mendorong kemandirian finansial dan layak direplikasi pada pesantren lain dengan potensi serupa.
VILLAGE HEAD IN PBB-P2 LITERACY Malia, Evi; Dewi, Ika Oktaviana; Kusuma, Nailah Aka; Arif, Moh.
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v2i1.905

Abstract

This study examines village heads in PBB-P2 literacy in Pamekasan District. This study was conducted using a qualitative method with a phenomenological approach, the samples from this study were Village X and Village Y. Data analysis was carried out using transcendental phenomenology which focused on subjective awareness studies through in-depth interviews. The results of subjective in-depth interviews will be set forth in working papers or in the form of tables which include noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the analysis show that there are differences in the collection method between Village X and Village Y, where in Village X it is carried out through the village treasurer, meaning that all PBB-P2 belonging to the Village X community is directly implemented by the village head. Whereas in Y Village it was carried out through the hamlet head as an officer appointed by the village head to collect PBB-P2 directly from the community, meaning that there was socialization and education regarding awareness of taxpayers in Y Village to pay taxes.
Analisis Efisiensi Dan Efektivitas Biaya Penertiban Pedagang Kaki Lima (PKL) Di Kabupaten Sampang KUSUMA, NAILAH AKA
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 01 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.261 KB) | DOI: 10.31102/equilibrium.7.01.1-8

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi dan efektifitas biaya penertiban pedagang kaki lima (PKL) di Kabupaten Sampang. Variabel yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Populasi dalam penelitian adalah pasar srimangunan kabupaten sampang, pengambilan sampel dalam penelitian ini dari salah satu tempat Pedagang Kaki Lima (PKL) yang berada disekitar pasar Srimangunan. Analisis data yang digunakan adalah membandingkan biaya penertiban PKL dengan Pendapatan Retribusi pasar setelah adanya penertiban dari tahun 2015-2017. Hasil penelitian ini menunjukkan bahwa dengan adanya penertiban PKL di Kabupaten sampang mampu meningkatkan pendapatan retribusi pasar. Dari pencapaian tingkat efiseinsi mengalami penurunan ditahun 2016 dibandingkan dengan tahun sebelumnya sebesar 58,60% menjadi 48,28%, namun pada tahun 2017 mengalami kenaikan menjadi 49,19%. Sedangkan efektifitasnya juga mengalami kenaikan sebesar 106,84% di tahun 2016 dan 119,22% ditahun 2017.
Entitas Bisnis Pondok Pesantren : Antara Nilai Barokah Dan Going Concern Malia, Evi; Kusuma, Nailah Aka; Uyun, Jamilatul
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 01 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.01.22-32

Abstract

The purpose of this research is to find out how business entities owned by boarding schools maintain their existence. The method in this study is to use qualitative research method with interpretive approach. The result of this study is that the value of barokah is directly proportional to the principle of going concern (Continuity of business) in accounting. In the business entity pondok pesantren barokah interpreted if the system is run in accordance with the rules and standards that apply generally, does not deviate from religious teachings, honest and give zakat in accordance with nishab, then the business carried out will be sustainable. It supports the concept of going concern that the company will continue to operate for a long period of time if supported by financial and non-financial factors that run balanced and well. This research contributes to maintaining the value of religion in a kaffah, because if religious values are well practiced in the business world then it will synergize with the sustainability of the business itself. The implication of this research is as an input for businesses to include religious values as the basis of business behavior.
Co-Authors Aminullah Aminullah, Aminullah Dewi, Ika Oktaviana Imam Wahyudi Indrawan, Imam Wahyudi Jamilatul Uyun Malia, Evi Mansur, Aisyah Amini Moh. Arif Moh. Wardi Oktaviana Dewi, Ika Rofikoh, Ika Sa'adah, Husniyatus Sustiyana Sustiyana