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All Journal Jurnal Akuntansi Muhammadiyah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Manajemen dan Bisnis E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah J-ISCAN : Journal of Islamic Accounting Research Jurnal Abdimas Ekonomi dan Bisnis Jurnal Iqtisaduna Imara: Jurnal Riset Ekonomi Islam J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih Ulil Albab
Hayati, Husna
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1032.265 KB) | DOI: 10.31294/abdiekbis.v1i2.620

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.293 KB) | DOI: 10.29103/e-mabis.v22i2.693

Abstract

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

Abstract

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.
THE ECONOMY AND POVERTY REDUCTION; A DIMENSION OF HEALTH IN ISLAM Angga Syahputra; Husna Hayati
Imara: JURNAL RISET EKONOMI ISLAM Vol 6, No 2 (2022): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v6i2.6785

Abstract

Poverty and health have an inherent relationship like two sides of a coin. Poverty can make people live in poor health conditions, as well as poor health can make poverty. Individuals or communities who do not take care of their health conditions can encourage them to be trapped in increasingly severe conditions of poverty. Maintaining health includes self-care activities as commanded by Islam. Health is something that has a high level of urgency, because it has a direct impact on the economy. This study uses a qualitative method, using a literature review. The main data is obtained from previous studies, the results of the latest scientific publications and data published by the Central Statistics Agency. In order to create a healthy society, better management is needed from the Government in managing health programs and full support from the community in living a healthy life as taught by Islam.
ANALISIS PERSISTENSI LABA PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Hayati, Husna
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.v13i2.1922

Abstract

Laba merupakan salah satu informasi yang menjadi perhatian utama dari para pengguna informasi keuangan Perusahaan. Laba yang dihasilkan oleh Perusahaan mengandung informasi yang berarti jika informasi yang terkandung di dalamnya adalah informasi yang akurat dan mampu menjadi bahan melakukan prediksi di masa yang akan datang. Salah satu informasi yang diharapkan menjadi pedoman mengenai keuangan Perusahaan adalah persistensi laba. Laba yang persisten menunjukkan kondisi keuangan Perusahaan yang lebih stabil. Ada banyak hal yang mempengaruhi persistensi laba ini seperti Tingkat hutang dan arus kas operasi Perusahaan. Tujuan dari penelitian ini adalah untuk melakukan analisis terhadap factor-faktor tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan yang masuk dalam Jakarta Islamic Index (JII). Metode pemilihan sampel yang digunakan adalah purposive sampling dengan kriteria, Perusahaan consumer goods yang masuk dalam daftar JII selama 3 tahun berturut-turut dan melakukan publikasi laporan keuangan selama periode 2020-2023. Hasil penelitian menunjukkan bahwa persistensi laba dipengaruhi secara negatif oleh factor Tingkat utang. Sementara itu Tingkat arus kas operasi tidak memberikan pengaruh pada persistensi laba.Kata Kunci: Arus kas operasi, Hutang, Persistensi Laba.
SHARIA FINTECH: PIONEERING THE EVOLUTION OF ISLAMIC FINANCIAL SYSTEMS IN INDONESIA Muslina, Muslina; Hayati, Husna; Rofizar, Heny
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

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

Abstract

Indonesia is confronted with major challenges in its efforts to foster collaboration with fintech in order to navigate the free market era. The continuity of a sharia financial institution's business is at risk if it fails to adapt to the flow of information and technology, which will make it challenging to compete in a free market. A literature study is conducted by analyzing a variety of secondary data from OJK publications, Fintech websites, AFSI websites, and supporting articles on the results of the study. The data was subsequently analyzed using a descriptive qualitative approach to actualize an array of viewpoints regarding the role of fintech in the development of the sharia financial institution system. The results of this study's search indicate that sharia financial institutions have enrolled in the Indonesian Sharia Fintech Association (AFSI). However, some institutions continue to employ conventional methods in their operations, such as microfinance institutions, which have significant potential but have not yet integrated IT into their products and have not established a partnership with sharia fintech.
Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Husna, Husna Hayati; Muslina; Isra Maulina
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.7191

Abstract

As one type of industry included in the Jakarta Islamic Index, the manufacturing industry is one of the companies that has a better level of economic stability compared to other types of companies. In addition, the manufacturing companies in JII increase the attractiveness for Muslim investors in investing. Information regarding the Company's financial condition is of concern to investors before making an investment. One of the important pieces of information that is the center of attention for a company is profit information. A review of the profits of manufacturing companies registered with JII shows a fluctuating trend and some have consistently decreased in the 3 years of observation. This condition will become increasingly severe and result in financial distress if early anticipation of the Company's financial condition is not carried out. To ensure this condition, this research was carried out to look at the financial distress conditions of manufacturing companies in JII. The analytical methods used are the Almant Z Score method and the Zmijewski method. This type of research is quantitative descriptive. The population is manufacturing companies registered with JII consecutively for 3 years and experiencing fluctuating and decreasing profit trends. The research sample consisted of seven companies. The results of the analysis using the Almant Z-Score model found that there were 3 companies in the Gray Area category of financial distress and 4 others in the safe category of financial distress. Meanwhile, the results of the analysis using the Zmijewski model show that the entire sample is in good financial health.
STRATEGI PENGEMBANGAN BISNIS PETERNAKAN LEMBU DAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PARA PETERNAK LEMBU DI GAMPONG LHOKJOK, KABUPATEN ACEH UTARA Sufrizal; Maulina, Isra; Husna Hayati; Heny Rofizar; Juliana Putri
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.v1i1.667

Abstract

This community service is aimed at assisting the development strategy of cattle farming; and Partners can understand about capital planning, capital management and preparation of bull financial reports. The method used in this service activity is the lecture method, training method and demonstration. Methods Training and demonstration on this occasion Community Service Team provided training and demonstrations on capital management and planning, financial reporting and the tools needed to make financial reports. While the method of obtaining financial data in this Service Activity was found by the Community Service Team in the form of questions and answers and discussions with cattle training participants in Gampong Lhokjok Kecamatan Kutamakmur. The results of community service show that (1) The development of the beef cattle business in Lhokjok Village is still low, so a market mix strategy is needed, namely 4 p (product, price, place and promotion) as well as accelerating the cattle breeding and fattening business. Through breeding and fattening business activities, there will be the distribution of superior breeds of productive broiler cattle. as well as increasing the income and welfare of breeders. Efforts to increase the population of beef cattle through improvement of productive male and female breeds can be carried out by means of IB and natural mating. (2) The preparation of financial statements for cattle Gampong Lhokjok breeders is still very traditional, so a simple financial arrangement is needed, by compiling a cash in and cash out book, a purchase and sale book, an accounts payable book, and income statement.
Co-Authors Angga Syahputra Asmah Savitri Heny Rofizar Isra Maulina juliana putri Khairisma, Khairisma Khalish Khairina M. Yogi Riyantama Isjoni Muslina Muslina Muslina, Muslina Razali Razali Sufrizal Syahputra, Angga Syahputra, Angga Syarif, Muhammad Fazlurrahman Yoesrizal Muhammad Yoesoef