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All Journal 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 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 Aktsar: Jurnal Akuntansi Syariah
Husnurrosyidah, Husnurrosyidah
Institut Agama Islam Negeri Kudus
Religion Arts Humanities 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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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.
Regional Economic Development through Halal Tourism: An Entrepreneurship Model Based on Local Wisdom Husnurrosyidah, Husnurrosyidah; Irawan, Arya Andi; Kuncoro, Amin
Journal of Economics and Public Health Vol 4 No 4 (2025): Journal of Economics and Public Health: December 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i4.7503

Abstract

In the context of the rapid global growth of the halal tourism industry, this study examines the role of halal tourism in fostering regional economic development in Pati Regency, Central Java, Indonesia. The research focuses on two prominent spiritual tourism sites: the Tomb of Sheikh Ahmad Mutamakkin in Kajen and the Tomb of Sheikh Ronggo Kusumo, which serve as significant pilgrimage destinations rooted in Islamic heritage. This qualitative field study employs in-depth interviews with key informants including officials from the Pati Regency Youth, Sports and Tourism Office and Trade Office, tomb caretakers, village government representatives and local traders supplemented by secondary data sources. Findings reveal that the presence of these halal tourism destinations has significantly enhanced local economic activity through increased trade, service provision and micro, small and medium enterprise (MSME) development. Both sites comply with the Global Muslim Travel Index (GMTI) halal tourism criteria including the provision of Muslim-friendly facilities, halal food availability and cultural preservation. Furthermore, the study identifies a distinct local wisdom-based entrepreneurship model practiced by traders around these sites, characterized by values such as religiosity, honesty, discipline, hard work, creativity, innovation, independence, responsibility, cooperation, leadership, perseverance, risk-taking propensity, commitment, realism, curiosity, effective communication, strong achievement motivation, generosity and action orientation. The integration of local wisdom into entrepreneurial practices emerges as an effective and sustainable strategy for developing inclusive halal tourism, thereby contributing to regional economic growth and community welfare in Pati Regency.
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.
Pesantrenpreneur: Strategi Entrepreneurship di Pondok Pesantren Melalui Komoditas Talas Satoimo Rahmati, Arinal; Husnurrosyidah, Husnurrosyidah; Ruhamak, Muhammad Dian
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.8971

Abstract

This study aims to determine the strategy of the pesantrenpreneur in Islamic boarding school Ummul Ayman Pidie Jaya Aceh in producing students to have a good entrepreneurial spirit. This research uses a descriptive qualitative approach. This study's data were collected through in-depth interviews with informants and then matched the research results through interviews with documentary evidence that the authors had collected and processed it with the stages of data reduction, data presentation, and conclusion drawing. The results showed that it is necessary to develop an entrepreneurial interest in students to explore their potential, where apart from prayer is also accompanied by effort. With the increasing interest in entrepreneurship and getting to know market segmentation and also how to deal with consumers who have various behaviors, their creativity will emerge, which will have an impact on increasing the economic value of raw material products which may be developed in the form of semi-finished or even processed products. Ready for consumption, considering the high demand for this commodity will directly result in an increased trade surplus and a relatively good economic outlook. Besides, students also have businesses and become entrepreneurs so that they can become financially independent. Support from the local, regional government is also needed to run well and sustainably, which will impact the regional economy.
PENGARUH KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI SYARIAH DAN KECERDASAN ADVERSITAS SEBAGAI VARIABEL MEDIASI Husnurrosyidah, Husnurrosyidah; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1178

Abstract

This research aims to examine and analyze the effect ofadversity intelligence in mediating between emotional intelligence andspiritual intelligence to the understanding of Islamic accounting. Thisresearch is a survey research by using a quantitative approach. Theresearch data ares obtained from 211 respondents by using randomsampling techniques. This research model testing technique usingPLS (Partial Least Square) technique. The results indicated that: first,adversity intelligence was mediating for emotional intelligence to theunderstanding of islamic accounting; second, adversity intelligencewas mediating for spiritual intelligence to the understanding of Islamicaccounting.: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan adversitas dalam memediasi antara kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi syariah. Penelitian ini merupakan penelitian survei dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 211 responden dengan menggunakan teknik random sampling. Teknik analisis data penelitian ini dengan menggunakan PLS (Partial Least Square). hasil penelitian menunjukkan bahwa: pertama, kecerdasan adversity memediasi pengaruh kecerdasan emosional terhadap pemahaman akuntansi syariah; kedua, kecerdasan adversitas memediasi pengaruh kecerdasan spiritual terhadap pemahaman akuntansi syariah. 
E-MARKETPLACE UMKM MENGHADAPI REVOLUSI INDUSTRI 4.0 DALAM PERSPEKTIF ISLAM Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i2.6571

Abstract

This study aims to determine the condition of the development of virtual use in the marketing of MSME products in the era of the industrial revolution 4.0 in Kudus, the extent of the realization of e-marketplaces in MSMEs, inhibiting and supporting factors of MSMEs in implementing e-marketplaces in Kudus, and the application of sharia values in practice the use of e-marketplaces by SMEs in Kudus. This research is a field research with a qualitative approach. Data sources used are primary and secondary data. The informants of this research are the officials of the Ministry of Industry and Trade, and the Manpower Office and Small and Medium Enterprises as well as SMEs and consumers. Data collection techniques use interviews and documentation. The results of the study show: 1) In the era of digitization, the Kudus District Trade Office created a platform; 2) The inhibiting factors for the implementation of E-Marketplace in Kudus are (a) Media limitations for online; (b) Limited Manpower; (c) Limitations of Internet Connection; (d) Duration of Delivery; (e) Limited human resources owned by MSME in Kudus to enter the digital market; (f) Lack of Coordination among Departments in Kudus Regency; (g) Competitive Atmosphere of Competitors. Factors supporting the implementation of e-marketplaces at MSMEs in Kudus are (a) the uniqueness of Kudus MSME products; (b) Ease of Technology in Kudus; (c) Government support for MSMEs facing the era of digitalization; 3) SMEs in Kudus have applied the principles of Islamic entrepreneurs, namely the principle of monotheism, justice, the existence of maslahah activities and the principle of taawun.
Co-Authors Amin Kuncoro, Amin Anita Rahmawaty Badingatus Solikhah Fatihah, Inayatul Fuadi, Nasrul Fahmi Zaki Irawan, Arya Andi Mohammad Irfan Mohammad Irfan Mubarok, Ahmad Syukron Muhammad Dian Ruhamak Musyafa’ah, Riska Nadhirin, N. Nadhirin, Nadhirin Nor Hadi Nur Fatoni, Nur Nuraini, Ulfah Qosidah, Nanik Rahmati, Arinal Ratno Agriyanto Rizkyana, Elza Setyowati, Ery Indah Sherly Savitri Siti Amaroh Sudarman Sudarman Suendro, Ginanjar Syafa'ah, Putri