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All Journal Edukais : Jurnal Pemikiran Keislaman Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Iltizam : Jurnal Ekonomi dan Keuangan Islam
Tasliyah, Nihayatut
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Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Reformulasi Pendidikan Ulama Ahli Hadits di Ma’had Aly Hasyim Asy’ari Tebuireng Jombang Jawa Timur Tasliyah, Nihayatut; Anwar, Khoirul
Edukais : Jurnal Pemikiran Keislaman Vol. 6 No. 2 (2022): 21 Desember 2022
Publisher : Kependidikan Islam Fakultas Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/edukais.2022.6.2.17-38

Abstract

Sebagai bagian dari pendidikan pesantren, setiap Ma’had Aly yang berkembang di Indonesia sejak tahun 1990 memiliki karakteristik dan nilai-nilai luhur tersendiri. Sejarah telah membuktikan kemandirian masing-masing pesantren dalam menjaga dan mempertahankan karkateristik dan nilai-nilai luhur tersebut. Ma;had Aly adalah penddikan khas pesantren jenjang tinggi. Diantara kekhasan yang dimiliki adalah basis ilmu dan bahan ajarnya menggunakan kitab kuning, metode belajar dengan menghafal, tradisi sorogan, bandongan, halaqah, dan wetonan. Untuk menyempurnakan beberappa kelemahan tradisi pendidikan pesantren, Ma’had Aly mengadopsi tardisi perguruan tinggi yang dipandang dapat mengantarkan kepada kemajuan ilmiah maupun amaliah, misanya dengan penguatan tradisi penelitian. Ma’had Aly Hasyim Asy’airiTebuireng termasuk pendidikan khas pesantren jenjang tinggi dengan spesialisasi ilmu hadits yang melakukan memformulasi kurikulum dan kelembagaan sebagaimana tradisi perguruan tinggi
Analisis SAK EMKM pada Penyusunan Laporan Keuangan: (Studi Kasus di NL Snack Jember) Putri, Imamatin Listya; Tasliyah, Nihayatut
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 2 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v2i2.5427

Abstract

SAK EMKM menjadi acuan para UMKM untuk membuat laporan keuangan secara mandiri dan mudah serta telah diberlakukan sejak 1 Januari 2018. SAK EMKM membantu para UMKM untuk mengembangkan usahanya melalui kualitas laporan keuangan yang baik sehingga entitas dapat dengan mudah mengambil keputudan. Namun masih banyak kendala yang dihadapi para UMKM pada saat menerapkan SAK EMKM. Penelitian ini bertujuan untuk membantu menerapkan SAK EMKM pada NL Snack Jember yang sudah memiliki ijin usaha NIB resmi dan usaha berjalan 5 tahun. Penelitian bersifat kualitatif dengan pendekatan deskriptif . Hasil penelitian menunjukan bahwa NL Snack Jember belum menerapak SAK EMKM. Peneliti menerapkan SAK EMKM dalam pembuatan laporan keuangan NL Snack sesuai aturan yang berlaku.
Manfaat Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Bank Jatim Syariah Cabang Jember Sunardi, Sunardi; Tasliyah, Nihayatut; Sa’adah, Khalidatus
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2651

Abstract

The rapid development of information technology and computers. Encouraging companies to utilize ICT to support their business operations. Starting from planning, managing, controlling, evaluating, and presenting data and information to support decision-making activities. One of them is Bank Jatim Syariah through the implementation of an Accounting Information System called ESTIM. This system has the main function of managing all financial transactions and company financial reports online, real-time, and according to standards set by Bank Indonesia and the Financial Services Authority. This study aims to determine the benefits of implementing the SIA on the quality of financial reports. This qualitative descriptive research was conducted at the office of the Bank Jatim Syariah Jember Branch, with data sources from parties involved with the bank's AIS as primary data. The data was obtained through interviews and documentation. Then it is processed using qualitative data analysis method and its validity is tested by triangulation. The results of the study concluded that the implementation of the ESTIM system, as an accounting information system for Bank Jatim Syariah, provides many benefits for companies, especially in the aspects of online and realtime data storage and access, and is able to improve the quality of Bank Jatim Syariah financial reports to Bank Indonesia. Namely by presenting financial reports that are systematic, complete, accurate, fast, and have characteristics as reports that are reliable, relevant, understandable and comparable.
Pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada Perusahaan Idx-Mes BUMN 17 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2023. Nuraisyah, Nuraisyah; Fathoni, Ahmad Iqbal; Tasliyah, Nihayatut
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 3 No. 1 (2025): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v3i1.6844

Abstract

Arus kas dari aktivitas operasi adalah jumlah arus kas yang diperoleh dari aktivitas operasional perusahaan, dan merupakan indikator apakah perusahaan dapat menghasilkan arus kas yang cukup untuk melunasi pinjaman, mempertahankan operasi, membayar dividen, dan melakukan investasi baru tanpa bergantung pada pendanaan eksternal.Laba akuntansi adalah ukuran keseluruhan prestasi perusahaan yang diukur dengan menghitung selisih antara pendapatan dan biaya. Return saham adalah Pertukaran antara pengembalian dan risiko (risk-return tradeoff) adalah harapan bahwa untuk menerima risiko yang lebih besar, dengan kompensasi pengembalian (return) yang lebih besar. Berdasarkan analisis regresi berganda diperoleh hasil, bahwa: 1) Arus kas operasi tidak terdapat pengaruh dan signifikan terhadap return saham pada perusahaan IDX-MES BUMN 17, ditunjukkan dengan 1,113 dan nilai signifikasi = 0,285 > 0,05, maka H ditolak dan H diterima, maka telah terbukti tidak ada pengaruh terhadap return saham 2) Laba akuntansii tidak terdapat pengaruh dan signifikan terhadap return saham pada perusahaan IDX-MES BUMN 17, ditunjukkan dengan 1,678 dan nilai signifikasi = 0,116 > 0,05, maka H ditolak dan H diterima, maka telah terbukti tidak ada pengaruh terhadap return saham 3) Arus kas opersai dan Laba akuntansi tidak terdapat pengaruh dan signifikan secara simultan terhadap return sahampada perusahaan IDX-MES BUMN 17, ditunjukkan dengan nilai koefisien =0,453, koefisien determinasi = 0,205, dan nilai F hitung 1,807 > F tabel 3,682.
Implementasi Etika Bisnis Islam Dalam Produksi Di Home Industri Tiga Bintang Kerang-Sukosari-Bondowoso Hamidah, Nurul; Tasliyah, Nihayatut; Sukandi, Sukandi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2023): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v1i1.3491

Abstract

This Tiga Bintang Home Industry has used Islamic business ethics, in accordance with the Islamic ethics that have been implemented by the leaders of the Tiga Bintang Home Industry. Therefore, the Tiga Bintang Home Industry has been confirmed to be good at producing it. With this Three Bintang Home Industry, it provides good service and the people around the Tiga Bintang Home Industry feel the benefits. This study aims to answer the question, how is the Implementation of Islamic Business Ethics in the production of Tape Tiga Bintang Kescal Sukosari Bondowoso and what are the factors that become obstacles in production. Tape Three Stars Shells Sukosari Bondowoso. The research method used is field research or commonly called qualitative research. Data collection techniques used are interviews, direct observation of production activities, and documentation. The research results obtained are that the Tiga Bintang Home Industry Tape has implemented Islamic ethical principles in its production activities, namely: ihsan, itqon, faith, taqwa, istiqomah and maslahah and working in a halal field but an ethical barrier that is not optimally applied. Namely, istiqomah because raw materials are an obstacle to the production factor, the Three Star Tape home industry, and there are supporting factors that are a separate guideline for the three star home industry, namely good human resources, that is what makes this Home Industry more and more customers and growing because it is careful in choosing HR, so it is really good in terms of Management, Service and Implementing Islamic Ethical Values.
ANALISIS PRINSIP-PRINSIP PRODUKSI DALAM EKONOMI ISLAM: STUDI KOMPARATIF ANTARA KONSEP TRADISIONAL DAN KONTEMPORER Hamdi, Ahmad; Sukandi, Sukandi; Tasliyah, Nihayatut
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2025): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i1.7877

Abstract

This study aims to analyze and compare the principles of production in Islamic economics from both traditional and contemporary perspectives. In Islamic economics, production is not merely an economic activity but also a form of worship encompassing moral, social, and spiritual dimensions. The traditional approach is grounded in the thoughts of classical scholars such as Al-Ghazali, Ibn Khaldun, and Al-Mawardi, who emphasized the importance of maqāṣid al-sharī‘ah in guiding production activities. Production is viewed as a means to promote public welfare, uphold justice, and prevent social and environmental harm. Meanwhile, the contemporary approach emerges in response to globalization and economic modernization. Contemporary scholars like M. Umer Chapra and M. Nejatullah Siddiqi attempt to integrate Islamic values with modern economic principles that emphasize sustainability and justice. In this context, Islamic production extends beyond the concepts of halal and thayyib to include social responsibility, environmental conservation, gender inclusion, and digital transformation. This research employs a qualitative methodology using library research, exploring both classical and modern literature to identify continuities and differences between the two approaches. The findings indicate that while methodological and contextual differences exist, both perspectives share foundational values. A synergy between traditional and contemporary views is deemed essential to establish a production system that is both normatively grounded and contextually relevant. Thus, Islamic economic thought remains dynamic and adaptive, rooted in transcendental values yet open to reform grounded in maqāṣid al-sharī‘ah.
Pengembangan Sumber Daya Insani Dalam Meningkatkan Kinerja Karyawan UD Pribumi Jaya Fakhrurrazi, R.; Tasliyah, Nihayatut; Mahtum, Rohiqi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9179

Abstract

This study aims to analyze human resource development strategies in improving employee performance at UD Pribumi Jaya. Human resource development is considered a crucial aspect in supporting company productivity and success, particularly in facing increasingly competitive business environments. This research employs a qualitative approach using a case study method. Data were collected through observation, interviews, and documentation. Primary data were obtained directly from the company’s management and employees, while secondary data were derived from relevant supporting documents. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that UD Pribumi Jaya implements several human resource development strategies, such as recruitment processes, work guidance, on-the-job training, motivation through reward systems, and regular performance evaluations. Job training appears to be the most dominant strategy, as it effectively enhances employees’ practical skills and accelerates work adaptation. Furthermore, motivation and periodic evaluation play significant roles in maintaining employee morale and continuously improving performance quality. However, several challenges were identified, including internal barriers such as training fatigue and limited workforce, as well as external barriers related to educational background mismatches with assigned tasks. Therefore, human resource development must be conducted consistently and systematically to improve employee performance and support the company’s sustainability.
Co-Authors Ahmad Iqbal Fathoni Fakhrurrazi, R. Hamdi, Ahmad Khoirul Anwar Mahtum, Rohiqi Nuraisyah Nuraisyah Nurul Hamidah, Nurul Putri, Imamatin Listya Sa’adah, Khalidatus Sukandi, Sukandi Sunardi Sunardi