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<![CDATA[Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur ]]>
<![CDATA[Ajeng Tita Nawangsari]]>;
<![CDATA[Kharisma Galuh Cahyanti]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v8i1.856
<![CDATA[This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.]]>
<![CDATA[Jihat Ammah: Redefinition of Assets in Islamic Boarding Schools Accounting Framework ]]>
<![CDATA[Binti Shofiatul Jannah]]>;
<![CDATA[M. Luthfillah Habibi]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ratna Anggraini Aripratiwi]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v12i2.721
<![CDATA[Most of study “stuck” on pragmatic level, they have grasped the Islamic boarding school possessing same character with non-profit entity. As a result, all of the accounting concepts have the same “taste” as modern accounting. In particular, asset definition in Islamic Boarding Schools Accounting Guidelines inclined provides same meaning with it. By looking at the nature of Islamic Boarding Schools beyond non-profit entities, this study aims to, first, conduct a “power” review of assets in the Islamic Boarding School Accounting Guidelines through a critical perspective. Second, re-determining definition of Islamic boarding schools asset based on Al-Quran and Kitab Kuning. Through postmodernist aqidah methodology, the research methods used are literature studies, extracting the nature of pesantren through the Kitab Kuning, and in-depth interviews with informants. Extraction of the definition of assets refers to the Qur'an to obtain depth of analysis. Finally, this study re-proposes a definition of Islamic Boarding Schools assets that goes beyond modern accounting in which pesantren assets are classified as Jihat Ammah.]]>
<![CDATA[IMPLEMENTASI PEMBELAJARAN E-LEARNING TERHADAP MOTIVASI BELAJAR SISWA SMP AL-ISLAH SURABAYA SELAMA COVID-19 ]]>
<![CDATA[Fakky Fahrisal Nur]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Mohammad Dliyaul Muflihin]]>;
<![CDATA[Muh. Syaukin Muttaqin]]>
<![CDATA[ Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 02 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
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DOI: 10.25134/equi.v19i02.5530
<![CDATA[AbstractIn 2020 the Indonesian ministry of education and culture decided to implement online learning activities in Indonesia, initially offline learning activities were changed to online learning activities due to avoid the spread of the COVID-19 pandemic. The purpose of this study was to determine the effect of the implementation of e-learning on students' learning motivation in schools in learning activities. This type of research uses a quantitative approach by distributing questionnaires to 8th-grade students at SMP Al-Islah Surabaya. A total of 55 students participated as research respondents. The results showed that the implementation of e-learning had a positive effect on students' learning motivation at Al-Islah Junior High School Surabaya. This shows evidence that the existence of learning that innovates because of the pressure of the situation still gives hope to educational institutions to continue to improve the quality and service of education to the community under any conditions. The limitation of this study is that it has a sample that is not large enough, so the results of the study cannot be fully generalized. And the opportunity for further research is to increase the research sample and develop research variables that become factors of student learning motivation such as the availability of information technology and teacher creativity innovation. Keywords: e-learning; COVID-19; learning motivation AbstrakPada tahun 2020 Kementerian Pendidikan dan Kebudayaan Indonesia memutuskan untuk memberlakukan kegiatan belajar mengajar secara daring di Indonesia, pada awalnya kegiatan belajar mengajar bersifat luring diubah menjadi secara daring dikarenakan untuk menghindari penyebaran pandemic COVID-19. Tujuan penelitian ini untuk mengetahui pengaruh implementasi pembelajaran secara e-learning terhadap motivasi belajar siswa di sekolah dalam kegiatan pembelajaran. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada siswa kelas 8 di SMP Al-Islah Surabaya. Sebanyak 55 siswa berpartisipasi menjadi responden penelitian. Hasil penelitian menunjukkan bahwa implementasi pembelajaran e-learning berpengaruh positif terhadap motivasi belajar siswa di SMP Al-Islah Surabaya. Hal ini menunjukkan bukti bahwa keberadaan pembelajaran yang berinovasi karena desakan keadaan masih memberikan harapan kepada lembaga pendidikan untuk tetap meningkatkan kualitas dan pelayanan pendidikan kepada masyarakat dalam kondisi apapun. Keterbatasan penelitian ini adalah memiliki sampel yang tidak cukup besar, sehingga hasil penelitian belum bisa sepenuhnya di generalisasi. Dan peluang bagi penelitian selanjutnya adalah memperbanyak sampel penelitian dan mengembangkan variabel penelitian yang menjadi faktor motivasi belajar siswa seperti ketersediaan teknologi informasi dan inovasi kreativitas guru. Kata kunci: e-learning; COVID-19; motivasi belajar]]>
<![CDATA[Peningkatan Kemampuan UMKM Goolagaram Kabupaten Sidoarjo di Tengah Pandemi COVID-19 melalui Strategi Pemasaran` ]]>
<![CDATA[Kania Dellaneira]]>;
<![CDATA[Muhammad Irfan Afandi]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>
<![CDATA[ El-Mujtama: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022): El-Mujtama: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmujtama.v2i3.2001
<![CDATA[Micro, small and medium enterprises have a role for the welfare of the community. This sector is able to absorb labor and provide opportunities for MSMEs to develop and compete with companies that tend to use large capital. This research was conducted to find out how the impact that occurred due to the COVID-19 pandemic conditions and how the MSME strategy in improving their marketing capabilities. The object of this activity is UMKM in the field of snack business which is located in Gilang Village, Taman District, Sidoarjo City. The main problem for MSMEs is that in a pandemic like this, their product online marketing is still lacking and the media used is still minimal. Solving this problem can be done by analyzing SWOT and improving online marketing properly. Based on the results of the activity, it can be shown that first, there is an increasing understanding of the importance of technology for business. Second, increasing ability in internet technology management. Third, there is an increase in communication skills for partners in managing websites and social media marketing, namely the ability of partners to communicate products and product brands so that they have a list of regular customers on the website who have the potential to buy products on an ongoing basis.]]>
<![CDATA[Improving Knowledge of FMD Outbreak Prevention on Livestock Based on DIMES in Ketawang Village ]]>
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ayu Nurqinasih]]>;
<![CDATA[Putri Aprilia Afinda]]>;
<![CDATA[Fajri Parikesit]]>;
<![CDATA[Alya Zulfana]]>;
<![CDATA[Venna Narulita Rizqi]]>;
<![CDATA[M. Maulana Asegaf]]>
<![CDATA[ ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Tasikmalaya ]]>
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DOI: 10.35568/abdimas.v5i2.2621
<![CDATA[Most of the residents in Ketawang village have side jobs as stock farmers. The population of breeders is 254 people with the number of livestock as many as 489 cows. This service activity is carried out with the aim. Of increasing the knowledge of farmers in Ketawang village regarding the FMD outbreak. This service activity was chosen to broaden the public's knowledge about preventing and handling FMD in their livestock. DIMES (discussion, mediation, and socialization) was then chosen as a problem-solving step because it was considered appropriate to involve active participation from the village because it involved the village's problems and affected the income sources of the villagers. The stages carried out in this service activity consist of (1) Preparation of socialization needs, (2) Implementation of the results of training and mentoring programs, (3) Monitoring and evaluation, (4) Outcomes, and (5) Schedule of activities. Results of this service activity have proven to be useful in increasing knowledge related to FMD. Implementation of monitoring shows that stock farmers respond positively by spraying disinfectants according to what has been taught. Implementation of the evaluation proved that many residents were satisfied with the course of this activity.]]>
<![CDATA[Pengaruh Manajemen Laba, Koneksi Politik, Kepemilikan Asing terhadap Kinerja Perusahaan ]]>
<![CDATA[Shilvia Aristiowati]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ashari Lintang Yudhanti]]>;
<![CDATA[Selvia Eka Aristantia]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p197-210
<![CDATA[This study aims to analyze the effect of earnings management, political connection, and foreign ownership on company performance This test was carried out on 92 consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data were processed using Stata with multiple regression analysis method equipped with the Chow and Hausman specification tests. The results showed that earnings management had a positive effect on company performance, while political connection and foreign ownership had no significant effect on company performance. This finding indicates that the company does not communicate well information related to the company's performance. Therefore, earnings management is often used as an effort to improve company performance. Furthermore, this study also indicates that political connection and foreign ownership are not an important mechanism that can improve company performance. This research adds to the study of company performance and has implications for corporate management and policy makers.]]>
<![CDATA[PERFORMANCE INDEX AND OPERATING RATIO: EFFECTS ISLAMIC ON SHARIA PROFITABILITY IN INDONESIA ]]>
<![CDATA[Ajeng Tita Nawangsari]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Zakiyatul Fakhiroh]]>;
<![CDATA[Ana Toni Roby Candra Yudha]]>;
<![CDATA[Achmad Room Fitrianto]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5230
<![CDATA[This study aimed to to ascertain the impact of Islamic Performance Index and Operating Efficiency Ratio on the financial performance of Islamic banking for 2016-2020 period. Purposive sampling was used as the empirical methodology. Data analysis was done by using Eviews 12 software and moderated regression analysis (MRA). The findings indicated that while the Islamic income ratio did not have impact on profitability, the profit sharing ratio and operating efficiency ratio had a significant detrimental impact on it. The findings also showed that intellectual capital can influence profitability by reducing the impact of operating efficiency ratio and profit sharing ratio, but it cannot affect profitability by reducing the impact of Islamic income ratio.]]>
<![CDATA[Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19 ]]>
<![CDATA[Ihda Izzatul Alfaini]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ajeng Tita Nawangsari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.17144
<![CDATA[Purpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers.Method: This study uses the approach with the interpretive paradigm of Husserl's transcendental phenomenology. The phenomenological method emphasizes the meaning that arises from each individual's experience and awareness. Results: The results showed that the informants had different meanings of income. Income is interpreted as a form of material used to meet family needs and future savings. Income is a non-material form, namely the income of inner satisfaction by feeling happy because it helps passengers who need transportation, and income is a spiritual form by applying "flexible" fares to passengers who need transportation for humanitarian purposes, It is believed that someone will get more sustenance than what is given to others because sustenance has already been arranged.Implications: This study reveals the meaning of income from the perspective of bus drivers. The approach through different professions but close to the community provides expansion and development of accounting theory from various existing perspectives, including the internalization of local wisdom values in it.Novelty: This study has a novelty in Hurssel's phenomenological approach in the context of the meaning of income from the perspective of bus drivers which has a meaning that is contrary to the concept of accounting theory.]]>
<![CDATA[Survival Strategies of Muhammadiyah Schools During The Covid-19 Pandemic ]]>
<![CDATA[Muhammad Yani]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Nur Ravita Hanun]]>
<![CDATA[ Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023 ]]>
Publisher : <![CDATA[School of Business, Bogor Agricultural University (SB-IPB) ]]>
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DOI: 10.17358/jabm.9.1.50
<![CDATA[The COVID-19 pandemic requires the government to issue various strategic policies that impact all sectors, especially the education sector. This research attempts to determine the strategy of private schools in Indonesia, especially in school sustainability during the COVID-19 pandemic. The interpretive paradigm with a descriptive qualitative approach was used as a study method. The location of this research was Muhammadiyah schools in Sidoarjo Regency at the junior high school level, as many as 10 schools. Data analysis was carried out using data reduction, presentation, and conclusion-drawing procedures. The results of this study indicate that Muhammadiyah junior high schools in Sidoarjo Regency use online learning as a survival strategy by utilizing the various facilities they have. In addition, several creative and innovative new programs are implemented comprehensively to support the financial limitations of schools and students. Other results also show that each location's Muhammadiyah Branch Leaders (PCM) actively support all school needs from resources, finances, and health facilities. Keywords: survival strategy, covid-19 pandemic, muhammadiyah junior high schools]]>
<![CDATA[A Tauhidic Phenomenology Study of the Meaning of Profit ]]>
<![CDATA[Mazidatul Faizzah]]>;
<![CDATA[Ajeng Tita Nawangsari]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20 ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.04.04
<![CDATA[This study seeks to investigate the meaning of profit as expressed in a local trader stall, which sells a set of food, consisting seventeen types of side dishes, and drinks for a very low price while applying Islamic values in its selling practices. This research employed a qualitative study with a phenomenological tauhid approach as its analytical tool. Data collection for this research was obtained through in-depth interviews. The study results indicate that the owner of food stall considers the meaning of profit to be vast and not limited to financial or material gain. Profit can take the form of enjoyment, sufficiency, and the fulfillment of a servant's prayer by Allah SWT. This is different from the concept of profit in general, which is the difference between the total amount of revenue generated as a result of transactions and the total costs associated with that revenue.]]>
