Garuda - Garba Rujukan Digital

FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG AUDIT Savitri, Asmah; Hayati, Husna; Rofizar, Heny; Ramadhan, Ramadhan
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 1 (2019): ISCAN Vol. 1 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i1.692

This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier. Keywords: Student interest, Audit Carrier, Audit Knowledge, Financial Appreciation, Professional Training Abstrak Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Penelitian ini menggunakan metode kuantitatif dengan populasinya adalah mahasiswa prodi akuntansi syariah di IAIN Lhokseumawe. Pemilihan sample dilakukan dengan metode acak sederhana, sehingga didapatkan sebanyak 58 mahasiswa sebagai sampel dalam penelitian ini. Data yang digunakan adalah data primer dan dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa : (1) secara bersama-sama, pengetahuan tentang audit, penghargaan finansial dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit, (2) secara terpisah, pengetahuan tentang audit dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit sedangkan penghargaan finansial tidak berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Kata Kunci:Minat Mahasiswa, Karir Audit , Pengetahuan Audit, Penghargaan Finansial, Pelatihan Profesional

Penggunaan Edlink untuk Kemudahan Proses Perkuliahan Mahasiswa FEBI IAIN Lhokseumawe di Masa Pandemi Covid-19 Angga Syahputra; Khalish Khairina; Husna Hayati; Heny Rofizar; Asmah Savitri
Jurnal Abdimas Ekonomi dan Bisnis Vol. 1 No. 2 (2021): Volume 1 No 2 November 2021: Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

The Covid-19 pandemic has forced various parties to use technological innovations in the lecture process so that students can continue to receive knowledge safely and vice versa with lecturers. Unfortunately, the use of technology in lectures has various negative impacts for students and other users. For this reason, the service team disseminates the use of learning applications that can minimize the negative impacts that exist through the use of the Edlink application. This activity was carried out using the Edlink usability socialization method, practice of using it, and question-and-answer discussions about this application. This activity was attended by residents of the FEBI IAIN Lhokseumawe campus consisting of students and lecturers who attended in person or virtually, considering the progress that had to be carried out. The results of this activity are felt to be very useful for lecturers and students in particular. With various features and conveniences in the Edlink application, this application is believed to be able to facilitate the lecture process. This application is also integrated with the Siakad application which has been used in the lecture process, so that the lecture process is more effective and efficient. The Edlink application can also be accessed freely via a computer, laptop or mobile phone and is free. Thus eliminating the limitations that exist in other applications and reducing internet costs for students.

FINANCIAL PERFORMANCE ANALYSIS OF CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) BEFORE AND DURING COVID-19 Husna Hayati; Heny Rofizar; Asmah Savitri; Angga Syahputra
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.296

Corona Virus Disease (Covid-19) that hit Indonesia has had a negative impact on many sectors. The biggest impact is on the decline in economic capacity felt by various business sectors. The economic downturn will also affect the company's financial performance. More specifically, the impact on the company's financial performance is on the company's profitability ratios. This study aims to examine the impact of the Covid-19 pandemic on the financial performance of companies listed on the Jakarta Islamic Index (JII). The research population is 30 companies registered with JII. The sampling technique used is purposive sampling by setting criteria and selecting four companies that meet the criteria set by the author. The overall sample used is the Consumer Goods Industry sector which has remained in JII for 3 consecutive years. Data analysis in this study used the Wilcoxon Signed Rank Test. The results showed that there was a significant difference in Return on Assets before the Covid- 19 pandemic compared to during Covid-19. On the other hand, there is no significant difference in Return on Investment before Covid-19 compared to during Covid-19.

Pinjaman Online di Masa Pandemi Covid-19 bagi Masyarakat Aceh Asmah Savitri; Angga Syahputra; Husna Hayati; Heny Rofizar
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Online loans are digital financial service innovations that are very touching to people in need, especially during the Covid-19 pandemic. September 2020 data shows online loans have disbursed Rp. 417.6 billion to the people of Aceh. So that research on the impact of pinjol during the pandemic for the people of Aceh is important. This study uses a qualitative research type by using a literature study type of research. The results of this study indicate that online loans have a good impact in helping the difficulty of funds for the people of Aceh. However, this study also found that online loans have negative impacts that must be watched out for, including: the rise of illegal online loans, high interest rates and acts of terror and defamation that stalk users of this service

Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia) Heny Rofizar; Husna Hayati; Angga Syahputra; Asmah Savitri
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23545

The Companies are generally founded with certain activities to generating profits. The company's ability to generate profits is called profitability. The assessment of the company's profitability is not only assessed based on the profit account presented in the financial statements. In this case, it is important to do further analysis of profitability in order to describe the profitability and its development as well as the company's financial performance. This study aims to provide a study in the scope of accounting on the assessment of company profitability by combining financial ratios and trend analysis. This study used a quantitative descriptive approach. The researcher first describes the theory or related studies, then applied it to the company, one of constituents of Indonesia Sharia Stock Index (ISSI), PT. Media Nusantara Citra, Tbk by using financial ratios and trend analysis to see the level and development of the company's profitability. From the results of the profitability assessment using financial ratios in the form of Returns on Assets (ROA) and Net Profit Margin (NPM) and trend analysis, the results obtained are that based on ROA and NPM, the profitability of PT Media Nusantara Citra Tbk for the 2017-2020 period is considered good means the company's financial condition or performance is considered good, where the average ROA is 10.83% and NPM 23.87%, then based on trend analysis, the company's profitability has a tendency that tends to fluctuate.

OPTIMIZATION OF PRODUCTIVE WAQF FOR IMPROVING COMMUNITY ECONOMIC WELFARE Asra, Asra; Savitri, Asmah
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1895

Indonesia is one of the largest Muslim countries in the world with a Muslim of more than 80% population. The awareness of the Indonesian people in carrying out social activities is very high, including waqf. Waqf is Islamic philanthropy which has long-term benefits. Many people carry out waqf because people believe waqf will make a big contribution to society, both for improving the quality of education, health and improving economic welfare. Nowadays, many waqfs are managed only to be used for cemeteries, mosques, schools and Islamic boarding schools, even though waqfs can not only be managed consumptively but can also be increased through productive waqf management so can provide sustainable benefits for the waqif and the community. Productive waqf management needs to be optimized so that waqf assets will increase and have more potential than before. In optimizing the productive empowerment of waqf assets, it is necessary to increase the role of professional nadzhir as equipped managers of waqf assets, government regulations also important role in increasing productive waqf and it is necessary to provide outreach to the community regarding the management and development of waqf assets through productive waqf.Keywords: Productive Waqf; Welfare and Community Economy.

MENINGKATKAN POTENSI BISNIS PETERNAKAN MELALUI PELATIHAN PEMBUATAN GARAM MINERAL BLOK (GMB) PADA PETERNAK SAPI DI GAMPONG JEULIKAT PROVINSI ACEH Ikhsanunddin; Muslina; Asra; Asmah Savitri; Lia Safrina
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.663

The cattle farming business in Jeulikat is still done traditionally and the average farmers do not have special understanding and skills in the field of animal husbandry, they only rely on habits that have been passed down from generation to generation both in providing food and in medicine. The purpose of this training is to train cattle breeders in responding to the symptoms of mineral deficiency shown by livestock by making Block Mineral Salts. The activity approach was participatory training to accommodate various responses from the community so that farmers can practice directly according to the instructions given in the training. The results that were shown from the community's response, in addition to farmers being very enthusiastic and participating actively, they were also expect similar activities such as training in making catle feed so that the livestock business can be developed on a large scale.

Sharia Peer-to-Peer Lending Financing : A Funding Alternative for MSMEs in Indonesia Desky, Harjoni; Savitri, Asmah
Al-Hiwalah: Journal of Sharia Economic Law Vol. 3 No. 2 (2024): Al-Hiwalah : Journal Syariah Economic Law
Publisher : Department of Islamic Economic Law, Faculty of Sharia, Sultanah Nahrasiyah State Islamic University, Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/al-hiwalah.v3i2.4670

Sharia-based Peer-to-Peer (P2P) lending has become one of the funding alternatives for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia that have limited access to capital from conventional banks. By using Sharia principles, this P2P lending aims to provide funding services that follow Islamic values and are open to MSME players. Research objectives: This study aims to analyze the role, effectiveness, and challenges of Islamic P2P lending financing in supporting the development of MSMEs in Indonesia and assess its compliance with Islamic economic principles. Research method: This research uses a qualitative approach with a literature study method and in-depth interviews with several MSME players and Islamic P2P lending service providers. Secondary data were obtained from reports and publications of the Islamic fintech industry, while primary data were collected through interviews that were thematically analyzed. Research results: The results show that Islamic P2P lending financing can provide significant alternative funding for MSMEs in Indonesia, especially in terms of accessibility and flexibility. However, there are challenges related to regulation and public education on Islamic financing. The Sharia-compliant P2P lending system also attracts MSMEs that are committed to the halal economy, although there is a need for improvement in the transparency aspect.

The Transformation of Risk Management in Islamic Financial Institutions: A Sharia Economic Law Perspective Desky, Harjoni; Zulhamdi, Zulhamdi; Savitri, Asmah
Al-Hiwalah: Journal of Sharia Economic Law Vol. 4 No. 1 (2025): Al-Hiwalah : Journal Syariah Economic Law
Publisher : Department of Islamic Economic Law, Faculty of Sharia, Sultanah Nahrasiyah State Islamic University, Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/al-hiwalah.v4i1.6060

Risk management in Islamic financial institutions presents a unique challenge due to the dual necessity of aligning with conventional management practices and the legal-ethical framework of Sharia. The central problem of this research is the lack of integration between evolving risk management practices and the foundational principles of Sharia Economic Law, which often leads to either operational inefficiency or potential non-compliance with Islamic legal norms. This disconnect becomes more critical due to increasing financial complexity, technological innovation, and regulatory demands. Therefore, this study addresses the following research question: How is risk management transforming within Islamic financial institutions, and to what extent does this transformation comply with the principles of Sharia Economic Law? The study also explores whether such transformation strengthens the Islamic finance sector's legal certainty, stakeholder trust, and institutional resilience. This research adopts a qualitative-descriptive method with a normative legal approach. Data were collected through document analysis of legal provisions, fatwas, and risk management frameworks used in selected Islamic financial institutions. In-depth interviews with Sharia board members and risk officers from Islamic banks were also conducted to capture practical insights and legal reasoning. The findings show that the transformation of risk management in Islamic financial institutions is occurring on three fronts: technological adoption (e.g., AI and big data for risk analysis), regulatory compliance alignment (integration of OJK and DSN-MUI standards), and internal policy development grounded in maqashid al-shariah. However, the study finds inconsistencies between implementation and Sharia legal standards, particularly in credit and liquidity risks, where conventional models are still dominant. The research concludes that a robust Sharia Economic Law framework and ethical managerial reform is essential to ensuring that risk management practices in Islamic financial institutions mitigate risk and uphold Islamic legal and moral obligations

OPTIMIZATION OF PRODUCTIVE WAQF FOR IMPROVING COMMUNITY ECONOMIC WELFARE Asra, Asra; Savitri, Asmah
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1895

Indonesia is one of the largest Muslim countries in the world with a Muslim of more than 80% population. The awareness of the Indonesian people in carrying out social activities is very high, including waqf. Waqf is Islamic philanthropy which has long-term benefits. Many people carry out waqf because people believe waqf will make a big contribution to society, both for improving the quality of education, health and improving economic welfare. Nowadays, many waqfs are managed only to be used for cemeteries, mosques, schools and Islamic boarding schools, even though waqfs can not only be managed consumptively but can also be increased through productive waqf management so can provide sustainable benefits for the waqif and the community. Productive waqf management needs to be optimized so that waqf assets will increase and have more potential than before. In optimizing the productive empowerment of waqf assets, it is necessary to increase the role of professional nadzhir as equipped managers of waqf assets, government regulations also important role in increasing productive waqf and it is necessary to provide outreach to the community regarding the management and development of waqf assets through productive waqf.Keywords: Productive Waqf; Welfare and Community Economy.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search