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All Journal ETIKONOMI Ulul Albab: Jurnal Studi Islam Among Makarti AKSES: Jurnal Ekonomi dan Bisnis KEUNIS Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Analisa Akuntansi dan Perpajakan JAIM (Jurnal Abdi Masyarakat) Jurnal Peduli Masyarakat Jurnal Paradigma Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Amal: Jurnal Ekonomi Syariah Equilibrium: Jurnal Ekonomi Syariah Journal of Economics and Public Health Jurnal Bersama Ilmu Ekonomi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Jurnal Ekonomi dan Bisnis Islam Aktsar: Jurnal Akuntansi Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah
Husnurrosyidah, Husnurrosyidah
Universitas Islam Negeri Sunan Kudus
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Street Vendors and Halal-Thayyib Business Practices: An Ethnographic Study in the Context of Religious Moderation Amaroh, Siti; Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 12, No 2 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i2.30369

Abstract

This study explores the understanding of street vendors in Kudus Regency regarding the halal-thayyib paradigm and the challenges they face in its implementation. The research was conducted with 11 informants from various areas: City Walk, Alun-Alun Simpang 7, Pasar Kliwon, Museum Kretek, and Bale Jagong. The data analysis technique used ethnographic analysis to describe the societal situation based on the meanings and values embraced. Observations reveal that street vendors encounter various obstacles, including limited sanitation facilities, the use of supplementary materials with uncertain halal status, and a lack of in-depth understanding of the halal concept. Most street vendors prioritize economic profit over adherence to halal principles. Nevertheless, street vendors have demonstrated increased awareness of halal through socialization and education programs. While halal certification appears to be an appealing prospect, they perceive the costs as high and the procedures as complex. The aspect of religious moderation is reflected in the tolerance among individuals of different faiths, where non-Muslim are aware of halal requirements but still require further education. This study suggests empowering street vendors through religious moderation as a solution to enhance their understanding of halal, while also meeting market demands and improving their economic welfare.
Analisis Perlakuan Akuntansi Asset Tetap Pada Rumah Sakit Islam Sunan Kudus Sherly Savitri; Husnurrosyidah Husnurrosyidah
ark:/00000/jeb.v16i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v16i1.244

Abstract

Penelitian ini bertujuan untuk mengetahui apakah perlakuan akuntansi dimulai dari pengakuan, penyusutan, penghentian pengakuan, dan penyajian asset tetap pada Rumah Sakit Islam Sunan Kudus sesuai dengan PSAK No. 16 atau tidak. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pengumpulan data diperoleh melalui wawancara dengan informan terkait untuk mendapatkan hasil berupa gambaran yang jelas mengenai perlakuan asset tetap di Rumah Sakit Islam Sunan Kudus. Hasil penelitian menunjukkan bahwa perlakuan akuntansi asset tetap diterapkan oleh Rumah Sakit Islam Sunan Kudus masih ada yang belum sesuai dengan PSAK No.16.
Sexual Violence in the Creative Industries: A Minority Local Cultural Perspective Husnurrosyidah, Husnurrosyidah; Irawan, Arya Andi; Kuncoro, Amin; Amaroh, Siti
Journal of Economics and Public Health Vol 4 No 2 (2025): Journal of Economics and Public Health: June 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i2.7028

Abstract

This study aims to explain the social meaning of Tongtek artistic practices and identify factors contributing to the normalization of sexual violence against female artists. The research design uses qualitative research with snowball sampling techniques. Informants in this study consist of: 1) art connoisseurs (users); 2) cultural organizers; 3) female artists in Tongtek art. The results of the study indicate that Tongtek artistic practices are local traditions and cultures that have adapted to contemporary cultural conditions. Although they have historical and aesthetic value, these practices also harbor complex problems, especially related to gender and power relations. Factors contributing to the normalization of sexual violence against female artists in this context include: 1) the still-strong patriarchal cultural construction; 2) the unequal power relations between female artists and art connoisseurs; 3) the lack of regulation and legal protection for female artists; and 4) the internalization of cultural norms that consider sexual violence as normal in certain contexts. However, in reality, this phenomenon has not been able to be analyzed and explained so that it becomes one of the local cultures that contributes to the development of culture in modern society. It is hoped that the research findings will provide critical reflection for stakeholders on preserving local culture without compromising the rights and dignity of female artists. Thus, Tongtek art is viewed not only as a cultural heritage but also as a medium for promoting social justice and gender equality in society.
Sosialisasi Literasi dan Sertifikasi Halal untuk Meningkatkan Nilai Produk pada Paguyuban Pedagang Kaki Lima di Kabupaten Kudus Amaroh, Siti; Husnurrosyidah, Husnurrosyidah
Jurnal Abdi Masyarakat Vol. 6 No. 2 (2023): Jurnal Abdi Masyarakat Mei 2023
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v6i2.4112

Abstract

This community service program aims to improve halal literacy and assictance in the halal certification process for street vendors in Kudus regency, Central Java in the form of socialization and focused discussion. The socialization was attended by halal officers from the district ministry of religious affairs, the head of the Kudus street vendors association, the head of regional street vendors association, and graduate students. The approach used is a participatory action approach. The results of the program include: first, the transfer of knowledge about halal, the importance of halal, and the ratification of halal through halal certification to audience. Second, participants understand the law on guaranteeing halal products to provide protection for citizens who are Muslim in consuming food and beverages, medicines, cosmetics, and others. Third, the government and universities understand the problem of steet vendors regarding obstacles in applying for halal certificates. Fourth, street vendors are directed to submit a self-declare, namely a statement letter from the business actor itself regarding the halal status of the traded product
Analisa Penerapan Aplikasi SIMTRADES (Sistem Transfer ke Desa) pada Rekonsiliasi Dana Transfer Musyafa’ah, Riska; Husnurrosyidah, Husnurrosyidah
Jurnal Bingkai Ekonomi (JBE) Vol 8 No 1 (2023): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v8i1.227

Abstract

Sistem transfer ke desa (Simtrades) merupakan aplikasi online yang dibangun dan dikembangkan oleh BPKAD Pati yang dapat mengintegrasikan seluruh data atas dana yang ditransfer oleh Pemerintah Kabupaten Pati dengan dana transfer yang diterima oleh pemerintah desa di aplikasi Siskeudes. Tujuan penelitian ini adalah untuk menganalisa aplikasi Simtrades sebagai alat bantu dalam melaksanakan rekonsiliasi dana transfer dengan pemerintah desa dan bagaimana dampak atas pelaksanaan rekonsiliasi dana transfer di BPKAD Kabupaten Pati. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif, peneliti akan mengkaji lebih mendalam dari mendiskripsikan, menguraikan serta menjelaskan tentang penerapan aplikasi Simtrades terhadap rekonsiliasi dana transfer di BPKAD Pati. Penelitian ini diambil dari data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa penerapan aplikasi Simtrades sebagai inovasi baru di dalam tata kelola keuangan baik pemerintah kabupaten maupun pemerintah desa serta inovasi ini berhasil mendukung pengelolaan keuangan desa.
Implementasi PSAP no. 07 tentang Akuntansi Aset Tetap pada Pencatatan Aset Sarana dan Prasarana Perumahan Mubarok, Ahmad Syukron; Husnurrosyidah, Husnurrosyidah
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 4 No. 2 (2025): JEKMA (2025)
Publisher : Yayasan Bina Internusa Mabarindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63893/jekma.v4i2.334

Abstract

Pengelolaan aset tetap yang akurat merupakan salah satu indikator penting dalam mewujudkan akuntabilitas keuangan daerah. Namun, dalam praktiknya, penerapan standar akuntansi aset tetap masih sering menghadapi kendala, khususnya yang berkaitan dengan kapasitas sumber daya manusia. Penelitian ini bertujuan untuk menganalisis implementasi Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 dalam pencatatan aset sarana dan prasarana perumahan di Dinas Perumahan dan Kawasan Permukiman Kabupaten Pati, serta mengidentifikasi kendala yang dihadapi dan upaya yang dilakukan untuk mengatasinya. Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa secara teknis pencatatan dan pelaporan aset tetap telah dilaksanakan sesuai dengan ketentuan PSAP Nomor 07 melalui penggunaan aplikasi SIMDA BMD. Namun demikian, penerapan tersebut masih lebih banyak bergantung pada sistem dan belum sepenuhnya didukung oleh pemahaman konseptual aparatur. Kendala utama yang ditemukan adalah belum adanya pelatihan khusus terkait substansi PSAP Nomor 07 serta keterbatasan kemampuan teknis sebagian pegawai. Upaya yang dilakukan oleh Disperkim antara lain melalui penguatan koordinasi dengan BPKAD dan pelaksanaan sensus fisik aset secara berkala. Penelitian ini merekomendasikan perlunya peningkatan kompetensi pegawai melalui pelatihan berkelanjutan serta penyusunan standar operasional prosedur internal guna mendukung pengelolaan aset tetap yang lebih akuntabel dan berkelanjutan.
SOCIAL RETURN ON INVESMENT (SROI): BAGAIMANA DAMPAK ZAKAT PRODUKTIF DALAM KERANGKA SDG’s? Husnurrosyidah, Husnurrosyidah
Among Makarti Vol 18, No 2 (2025): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v18i2.869

Abstract

ABSTRACT : Research measures the benefits of Jepara Makmur Programme using SDGs framework and  SROI approach. It uses a mixed-methods to calculate SROI in line with SDG indicators to measure the benefits of productive zakat at BAZNAS Jepara Regency. The quantitative data analysed and verified using qualitative methods through in-depth interviews. The research results show that the  SROI of Jepara Makmur programme in 2022 is 1.49, meaning that every Rp1 of zakat from Jepara Makmur programme provides benefits of Rp1.49 to mustahik. In 2023, the SROI of Jepara Makmur programme was 1.89, meaning that every Rp1 of zakat from Jepara Makmur programme provided benefits of Rp1.89 to mustahik.  Meanwhile, in 2024,  the SROI of Jepara Makmur programme is 1.58, meaning that every Rp1 of  zakat from Jepara Makmur programme provides benefits of Rp1.58 to mustahik. Jepara Makmur programme is in line with the SDGs framework specifically SDG indicators no poverty (1), zero hunger (2), good health and well-being (3), quality education (4), decent work and economic growth (8), industry, innovation and infrastructure (9), reduced inequalities (10), responsible consumption and production (12). This means the BAZNAS Jepara Makmur programme is useful for alleviating poverty and contributes to Indonesia's development.ABSTRAK : Penelitian ini bertujuan mengukur manfaat zakat produktif program Jepara Makmur pada kerangka SDGs menggunakan pendekatan SROI. Penelitian ini menggunakan metode campuran untuk menghitung indikator SROI diselaraskan dengan indikator SDGs untuk mengukur manfaat zakat produktif di BAZNAS Kabupaten Jepara kemudian hasil kuantitatif dianalisis dan diverifikasi menggunakan metode kualitatif melalui wawancara mendalam. Hasil penelitian menyatakan bahwa SROI dari program zakat produktif Jepara Makmur tahun 2022 sebesar 1,49 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,49 bagi mustahik. SROI program zakat produktif Jepara Makmur  tahun 2023 sebesar 1,89 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,89 bagi mustahik.  Sedangkan tahun 2024 SROI dari program zakat produktif Jepara Makmur sebesar 1,58 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,58 bagi mustahik.  Program Jepara Makmur dalam kerangka SDGs sesuai dengan indikator SDGs tanpa kemiskinan (1), tanpa kelaparan (2), kesehatan dan kesejahteraan yang baik (3), pendidikan berkualitas (4), pekerjaan layak dan pertumbuhan ekonomi (8), industri, inovasi, dan infrastruktur (9), mengurangi ketidaksetaraan (10), konsumsi dan produksi yang bertanggung jawab (12). Hal ini berarti program BAZNAS Jepara Makmur selain berguna untuk mengentaskan kemiskinan juga turut berkontribusi pada pembangunan Indonesia yang berkelanjutan.
Fraud Detecting Using Beneish M-Score and F-Score: Which is More Effective? Husnurrosyidah, Husnurrosyidah; Fatihah, Inayatul
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.15351

Abstract

Beneish M-Score and F-Score are methods of identifying fraud in financial statements. The difference in research results between the two methods requires an in-depth study of the effectiveness of the Beneish M-Score and F-Score methods for detecting fraud. The type of research is descriptive and quantitative. The population in this study were companies registered in JII from 2017-2021. Through purposive sampling, ten sample companies were obtained. The results revealed that the Beneish M-Score method is more effective in detecting fraud in JII-registered companies in 2017-2021 than the F-Score. Evidenced by a higher level of accuracy and lower error type than the F-score method. However, the F-Score method has weaknesses in the level of accuracy and type error. Therefore, the Beneish M-Score helps regulators and auditors detect fraud in financial statements, so it is very important for potential investors to be able to make the right investing decisions.
IMPLEMENTASI KONSEP PEMAKNAAN SHALAT IMAM AL-GHAZALI DALAM MEMBENTUK ETIKA AUDITOR UNTUK MEWUJUDKAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK SEMARANG Husnurrosyidah, Husnurrosyidah; Nadhirin, Nadhirin
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2814

Abstract

This study aims to implement the concept of meaning of al-Ghazali imam prayer on audit quality through auditor ethics at KAP in Semarang. this research uses qualitative research approach with case study design. Technique of taking data through interview, documentation and observation. Data analysis used is interactive mile mileage technique hubbermens. The result of this research can be seen that the implementation of the meaning concept of al-Ghazali imam prayer can form the quality of auditor through appreciation of Hudhur al-Qalbi concept (concentration) is very needed in a job to avoid error. At-Tafahhum (understanding) is always the first key before we do the work so there is no shift with the other team, it also did not escape the role of concentration. At-Ta'dziem, (feeling the greatness of God), feeling the greatness of God gives motivation to every auditor in his actions so he feels watched in every step. Al-Haibah (amazed by God's majesty and fear of His torment) is the projection of fear. Fear must be owned by all auditors as a follow-up to be careful in the workplace. Ar-Raja ', (hoping the prayers are accepted and rewarded by Allah). This is in line with the fear, the sense of hope is always true in conducting the audit so that responsibility to the service user is fulfilled, especially spirutal responsibility to Allah SWT. Al-Haya '(shame) shame is as a whip of self in order to have good audit quality. Shame if punished, embarrassed if you have low audit work, and embarrassment to have an assessment of a low boss. So it can be concluded that the concept of meaning of al-Ghazali imam prayer can form one's inner behavior. So the quality of audit becomes an integral part with the personal quality of auditors in internalisai meaning of prayer in carrying out the duties as auditors yaang integrity in KAP Semarang
PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4830

Abstract

BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (<0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.
Co-Authors Amelia Wulandari Amin Kuncoro Amin Kuncoro, Amin Anita Rahmawaty Arya Andi Irawan Badingatus Solikhah Badingatus Solikhah Dzofir, Mohammad Ely Masykuroh Fatihah, Inayatul Fuadi, Nasrul Fahmi Zaki Ginanjar Suendro Ihsan Irawan, Arya Andi Islahuddin Maimunah Ali Mayasari Mayasari, Mayasari Mohammad Irfan Mohammad Irfan Mubarok, Ahmad Syukron Muhammad Danial Firdaus Musyafak Muhammad Dian Ruhamak Musyafa’ah, Riska Nadhirin, N. Nadhirin, Nadhirin Nihlah, Sailin Nor Hadi Nur Fatoni, Nur Nur Said Nuraini, Ulfah Nurhayati Nurhayati Qosidah, Nanik Rahmati, Arinal Ratno Agriyanto Riska Musyafa’ah Rizkyana, Elza Setyowati, Ery Indah Sherly Savitri Siti Amaroh Siti Amaroh Siti Amaroh Siti Amaroh Sudarman Sudarman Suendro, Ginanjar Suendro, Ginanjar Suhadi Suhadi Syafa'ah, Putri Umma Farida Zainal 'Arifin