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All Journal Jurnal Akuntansi Muhammadiyah FINANSIA : Jurnal Akuntansi dan Perbankan Syariah J-ISCAN : Journal of Islamic Accounting Research Al-Fashahah: Journal of Arabic Education, Linguistics, and Literature J-ISCAN : Journal of Islamic Accounting Research LAN TABUR: JURNAL EKONOMI SYARIAH
Hayati, Husna
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences

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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
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.
Representasi Pandangan Dunia dan Struktur Sosial dalam Novel Fi’rān Ummī Ḥissah Karya Saud al-Sanousi: Analisis Strukturalisme Genetik Lucien Goldmann Hayati, Husna; Rahmah, Puja; Nazaruddin, Nazaruddin; Nurlianah, Nurlianah; Warni, Ade
Al-Fashahah: Journal of Arabic Education, Linguistics, and Literature Vol 5, No 1 (2025): Al-Fashahah: Journal of Arabic Education, Linguistics, and Literature
Publisher : Fakultas Teknik Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/al-fashahah.v5i1.72549

Abstract

This research aims to uncover the representation of the author's worldview and social structure depicted in the novel Fi'rān Ummī Ḥiṣṣah by Saud al-Sanousi through Lucien Goldmann's Genetic Structuralism approach. This research focuses on the analysis of how social structures, especially those related to sectarian tensions between Sunnis and Shiites, are reflected in the narrative and characters in the novel. Using the theory of genetic structuralism, this study examines the relationship between the social, historical, and collective consciousness conditions that shape the author's worldview and how these affect the story and character portrayal in literary works. The results of the analysis show that Saud al-Sanousi used this novel as a forum to depict social tensions that included sectarian differences in Kuwaiti society. The social structure contained in this novel shows how sectarian tensions govern the social and political life of Kuwaiti society, which affects the behavior and mindset of the characters. Thus, through an analysis of genetic structuralism, it can be concluded that the novel Fi'rān Ummī Ḥiṣṣah not only reflects the experiences of individuals in dealing with social and political conflicts, but also shows the powerful influence of social structures and collective consciousness on the author's worldview. This novel is a medium of criticism of social disintegration caused by sectarian differences, as well as depicting the search for hope in the face of future uncertainty. Genetic Structuralism, Worldview, Social Structure, Saud al-Sanousi, Fi'rān Ummī Ḥiṣṣah, Sectarian Tensions
WAKAF UANG DIGITAL: POTENSI DAN TANTANGAN DALAM PENGEMBANGAN EKONOMI DI INDONESIA Rahmayanti, Vera; Hayati, Husna; Jumardi, Jumardi
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 6 No. 1 (2024): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lantabur.2024.6.1.62-75

Abstract

Indonesia yang merupakan negara muslim sudah mempraktekan wakaf sejak lama. Namun masih banyak dari asset wakaf yang belum dikelola sebab membutuhkan uang dan wakaf pun tidak mengarah kepada perbaikan ekonomi masyarakat. Wakaf uang merupakan alternatif untuk memproduktifkan asset-aset wakaf tersebut dan untuk pemerataan ekonomi masyarakat. Seiringan dengan perkembangan teknologi, wakaf uang perlu untuk mengalami transformasi ke basis digital untuk mengikuti perkembangan yang ada. Namun dalam pengimpelementsiannya tentu saja akan menemuai berbagai macam tantangan. Tujuan penelitian ini untuk mengetahui potensi wakaf uang digital dan tantangan-tangan yang akan dihadapi dalam pengimplementasiaan agar bisa dioptimalkan pelasanaannya. Penelitian ini merupakan jenis penelitian kepustakaan (library research) dengan metode deskriptif dan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa wakaf uang digital memiliki potensi yang besar dalam perbaikan ekonomi di Inonesia, sebab dengan wakaf uang digital maka masyarakat muslim memiliki peluang yang sama untuk berkontrobusi dalam wakaf. Mereka dapat melakukannya dimanapun, kapanpun, dan dengan nominal berapapun. Sehingga akan menyerap banyak dana wakaf dari wakif. Meskipun demikian, dalam imlplementasinya akan menghadapi banyak tantangan, seperti minimnya literasi masyarakat tekait teknologi, SDM pengelola wakaf yang kurang kompeten baik dalam bidang teknologi maupun pengetahuan syariah, kurangnya sosialiasi dimasyarakat sehingga tidak semua kalangan mengetahui tentang pembaharuan model wakaf, serta tantangan-tangan terkait dengan kesyariaan pelaksanaan wakaf itu sendiri.
EVALUATION OF THE IMPACT OF THE SHARIA MINI BANK LABORATORY ON STUDENT COMPETENCE Yoesoef, Yoesrizal Muhammad; Hayati, Husna; Khairisma, Khairisma; Syarif, Muhammad Fazlurrahman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9507

Abstract

This study aimed to provide an overview concerning the role of the Islamic mini bank laboratory in improving student competence. A qualitative methodology was used comprising field observations, interviews, and document analysis. The results showed that there is a need for improved facilities, additional management members, and public-oriented promotions. Four empowerment models for Islamic mini bank laboratory were identified, with the fourth stage being the most effective in the context of "Mereka Belajar". The impact on the competence of student in Islamic banking has not reached the maximum potential due to the lack of compliance with the latest Islamic mini bank application standards. Therefore, it is very appropriate to have a better laboratory that follows the growth of Islamic banking. Aside from understanding the practice of Islamic mini bank laboratory, student must also be equipped with other competencies needed to compete and work effectively in Islamic banking.
Co-Authors Heny Rofizar JUMARDI Khairisma, Khairisma Muslina Muslina, Muslina N. Nazaruddin Nurlianah, Nurlianah Rahmah, Puja Rahmayanti, Vera Ramadhan Ramadhan Savitri, Asmah Syahputra, Angga Syarif, Muhammad Fazlurrahman Warni, Ade yoesoef, yoesrizal muhammad