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All Journal QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Syariah Pelita Bangsa Mauriduna : Journal of Islamic studies Jurnal Informatika dan Perancangan Sistem (JIPS) Indonesian Journal of Taxation and Accounting Journal of Humanities and Social Studies Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Accounting, Economics, and Business Education IECON: International Economics and Business Conference
Sumarlin
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISA DAN PERANCANGAN SISTEM INFORMASI PELATIHAN PADA PALANG MERAH INDONESIA (PMI) CABANG PEMATANG SIANTAR Sumarlin
JURNAL INFORMATIKA DAN PERANCANGAN SISTEM (JIPS) Vol 1 No 1 (2019): Volume 1, No 1: Januari 2019
Publisher : Prodi Teknik Informatika (S1) Institut Teknologi dan Bisnis Indonesia

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Abstract

Perkembangan dunia informasi yang semakin meningkat seiring dengan semakin berkembangnya ilmu pengetahuan dan teknologi komputer yang mampu menunjang berbagai kebutuhan. Ketersediaan akses informasi yang cepat dan akurat telah menjadi suatu kebutuhan utama dalam sebuah instansi ataupun perusahaan. Oleh karena itu, sarana yang cepat dan tepat untuk mengakses, mengolah dan menyimpan sumber informasi telah menjadi bagian yang tak terpisahkan dalam kegiatan usaha. Penelitian dilakukan pada Kantor Palang Merah Indonesia (PMI) Cabang Pematang Siantar. Hasil dari pembahasan yang dilakukan pada bab sebelumnya, maka dapat diambil kesimpulan yang dapat berfungsi sebagai bahan masukan bagi pihak PMI cabang Pematang Siantar. Penulis merancang suatu sistem yang dihasilkan berdasarkan uraian yang telah tercantum pada bab-bab terdahulu. Dari hasil pembahasan dapat disimpulkan sebagai berikut :Pengolahan data pada PMI cabang Pematang Siantar masih mengunakan Ms Excel, sehingga data tidak terpadu dan proses pencarian data kurang efektif dan masih relatif membutuhkan waktu yang lama. Dengan melihat masalah diatas, maka penulis merancang sebuah sistem informasi berbasis web yang multiuser dan menggunakan database MySql sehingga akses informasi lebih cepat dan akurat. Hasil dari Sistem Informasi yang penulis rancang adalah agar memudahkan mendapatkan informasi relawan, pelatih, spesialis pelatihan, materi pelatihan serta kegiatan pelatihan yang dilakukan PMI cabang pematang siantar.
Integrasi Konsep Amanah dalam Shariah Enterprise Theory: Tinjauan Literatur Komprehensif M, Riska Amalia; Lince Bulutoding; Sumarlin
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1151

Abstract

This study presents a comprehensive review of the integration of the concept of trust in Shariah Enterprise Theory (SET) in the context of Sharia-based business. Using library research methods, this article analyzes various literature sources related to the concept of trust in SET, with a focus on Sharia principles that prioritize transparency, justice and business ethics. The results of the analysis show that the concept of trust plays a crucial role in ensuring integrity and trust in Sharia-based business operations. SET was born from the belief in the Oneness of Allah and the interconnectedness of humans as caliphs in resource management. The distribution of wealth or added value in SET does not only apply to participants directly involved, but also to parties involved indirectly, reflecting the principles of justice and equality in Islam. SET also proposed the concept of disclosing social responsibility and linking it to the principle of trust, emphasizing the importance of transparency, accountability and sustainability in Sharia-based business operations. By understanding the roles and responsibilities of various parties, SET promotes the principle of trust in Sharia business management, creating an ethical, fair and sustainable business environment in accordance with Islamic values.
PEMBINAAN MASYARAKAT DALAM PEMBUATAN BRIKET DARI LIMBAH PADAT KOPRA Adriansyah; Sumarlin; Ndibale, Wa; Rosdiana; Ilham; Wibowo, Dwiprayogo
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 9 No. 1 (2023): APRIL
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v9i1.6691

Abstract

Peningkatan ilmu pengetahuan bagi masyarakat desa tentu perlu pembinaan dalam mengelola limbah menjadi bahan yang bermanfaat untuk meningkatkan taraf hidup dan pengetahuan masyarakat. Pentingnya dukungan dari semua pihak menjadi kunci kesejahteraan masyarakat desa dalam membagikan ilmu pengetahuan yang bermanfaat. Terkhusus dalam naskah ini, kami menghadirkan cara-cara pembuatan briket berbahan dasar dari limbah padat kopra dan pengujian ilmiahnya bagi masyarakat Desa Mawa, Kecamatan Wawonii Utara, Kabupaten Konawe Kepulauan. Metode yang dilakukan dalam kegiatan kemasyarakatan ini yaitu sosialisasi cara-cara pembuatan briket dari pencampuran sabut dan tempurung kelapa sebagai bahan baku, karbonasi, penghalusan. Kemudian hasil karbonasi dicampurkan dengan tepung tapioka, pencetakan, pengeringan, dan uji coba hasil briket yang dibuat dalam skala laboratorium. Hasil uji laboratorium dari karakteristik fisik menunjukkan nilai kalor briket yang telah dibuat dapat mencapai 5551,90 Kal/g, kadar air 6,06527%, kadar abu 5,1929% dan kadar zat mudah menguap14,7065%. Hal ini menunjukkan bahwa briket yang dihasilkan sangat baik dan sudah memenuhi sesuai dengan Standar Nasional Indonesia (SNI No.01-6235-2000) sehingga produk ini dapat dikomersilkan untuk meningkatkan pendapatan dan pemanfaatan bagi Desa Mawa.
PRINCIPAL’S STRATEGY IN DEVELOPING STUDENT DISCIPLINE AT STATE MIDDLE SCHOOL 3 BONTONOMPO, GOWA REGENCY Nurul Anggraeni; Ardiansyah; Sumarlin
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 03 (2024): AUGUST 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

The purpose of this study was to determine the principal's strategy in fostering student discipline and what are the supporting and inhibiting factors. This research approach is qualitative with a descriptive qualitative research format. The data sources for this study were the principal, vice principal for student affairs and homeroom teachers. Data collection techniques were in the form of observation, interviews and documentation. The results of this study are the principal's strategy in fostering student discipline. The results of this study are the principal's strategy in fostering student discipline, namely. a) Enforcing clear rules consistently and comprehensively which are marked by several clear rules posted in the classroom and understanding what is prohibited in the school. b) Providing examples and behaving positively at school such as arriving on time, dressing neatly when entering the classroom, and picking up and shaking hands with students in the morning. c) Availability of counseling services carried out by BK in fostering student discipline character such as direct guidance to students who violate and home visits. d) Giving awards and rewards to students who excel, exemplary students, and inspired students during the flag ceremony. e) Parent-student association program and community policing involvement in fostering student discipline such as using a perspective approach. The inhibiting factor is a strong environmental change because students come from different family backgrounds.
Penerapan Standar Akuntansi Pemerintahan Dalam Bingkai Metafora Amanah Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan nengsih, sriwahyuni; Sumarlin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2262

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Standar Akuntansi Pemerintahan (SAP) No. 1 pada BPKAD Kabupaten Jeneponto dalam mewujudkan kualitas laporan keuangan yang baik dengan metafora amanah sebagai acuan untuk kepentingan masyarakan Kabupaten Jeneponto. Metode yang digunakan dalam penelitian ini yaitu penelitian kualitatif pendekatan fenomenologis. Penelitian ini menggunakan data subjek yang diperoleh melalui pengumpulan data melalui wawancara. Hasil penelitian ini menunjukkan bahwa Salah satu upaya meningkatkan kualitas laporan keuangan yang baik maka informasi yang diperoleh dari BPKAD Kabupaten Jeneponto tersebut telah disusun berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 1 dan isinya memberikan informasi tentang pelaksanaan anggaran dan posisi keuangan Pemerintahan. Pemerintahan BPKAD Kabupaten Jeneponto dimana sejak dulu sudah menerapkan konsep amanah di dalam pembuatan laporan keuangan sesuai prinsip akuntabilitas dan transparansi yang diterapkan juga sudah memenuhi indikator kualitas laporan keuangan pemerintah, hal ini dapat dibuktikan dengan adanya laporan keungan yang dibuat sebagai bukti pertanggungjawaban pemerintahan. This research aims to find out how to implement Government Accounting Standards (SAP) No. 1 at BPKAD Jeneponto Regency in realizing good quality financial reports with the metaphor of trust as a reference for the interests of the people of Jeneponto Regency. The method used in this research is qualitative research with a phenomenological approach. This research uses subject data obtained through data collection through interviews. The results of this research indicate that one of the efforts to improve the quality of good financial reports is that the information obtained from BPKAD Jeneponto Regency has been prepared based on Government Accounting Standards (SAP) No. 1 and its contents provide information about budget implementation and the Government's financial position. The BPKAD government of Jeneponto Regency, which has long implemented the concept of trust in the preparation of financial reports in accordance with the principles of accountability and transparency applied, has also met the quality indicators of government financial reports, this can be proven by the existence of financial reports prepared as proof of government accountability.
Model Pengelolaan Dana Pensiun Berbasis Syariah: Tantangan dan Peluang di Industri Keuangan Non-Bank Arlinda Hafid, Eka; Nabila, Sri Nurul; Kamaruddin; Sumarlin
Mauriduna: Journal of Islamic Studies Vol 5 No 2 (2024): Mauriduna: Journal of Islamic Studies, November 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/mauriduna.v5i2.1284

Abstract

Penelitian ini menggunakan pendekatan library research dengan metode deskriptif untuk menganalisis literatur terkait tantangan dan peluang model pengelolaan dana pensiun syariah. Hasilnya menunjukkan bahwa inovasi produk, dukungan regulasi, dan kesadaran masyarakat akan investasi halal menjadi kunci keberhasilan pengembangan industri keuangan syariah non-bank, termasuk dana pensiun berbasis syariah. Pergeseran dari penggunaan layanan keuangan konvensional menuju pembiayaan berbasis prinsip syariah telah berkembang pesat di Indonesia, mencerminkan integrasi prinsip-prinsip Islam dalam struktur, substansi, dan budaya ekonomi negara ini. Sistem keuangan syariah diatur berdasarkan nilai-nilai Al-Qur'an dan Hadis, menekankan aspek moral, keadilan, dan ketauhidan untuk mencapai kesejahteraan material dan spiritual (falah). Salah satu implementasi utama dari prinsip-prinsip ini adalah dalam sektor industri keuangan syariah, yang mencakup perbankan, pasar modal, dan industri keuangan non-bank seperti dana pensiun syariah. Dana pensiun syariah sebagai bagian dari industri keuangan non-bank memiliki potensi signifikan untuk mendukung kesejahteraan masyarakat pasca-kerja, meskipun menghadapi tantangan seperti literasi keuangan syariah yang rendah dan keterbatasan instrumen investasi halal. Peluang besar tetap ada dalam pertumbuhan populasi Muslim, inovasi teknologi, dan meningkatnya kesadaran masyarakat akan pentingnya investasi halal. This study employs a library research approach with a descriptive method to analyze the literature related to the challenges and opportunities in the management model of sharia-based pension funds. The findings indicate that product innovation, regulatory support, and public awareness of halal investment are key to the successful development of the non-bank Islamic financial industry, including sharia-based pension funds. The shift from conventional financial services to financing based on Islamic principles has progressed rapidly in Indonesia, reflecting the integration of Islamic principles into the country's economic structure, substance, and culture. The Islamic financial system is governed by the values of the Qur'an and Hadith, emphasizing moral aspects, justice, and monotheism to achieve material and spiritual well-being (*falah*). A significant implementation of these principles is found in the Islamic financial sector, which encompasses banking, capital markets, and non-bank financial industries such as sharia pension funds. Sharia pension funds, as part of the non-bank financial industry, hold significant potential to support the welfare of individuals post-retirement, despite challenges such as low sharia financial literacy and limited halal investment instruments. However, substantial opportunities exist due to the growing Muslim population, technological innovation, and increasing public awareness of the importance of halal investment.
Implementation of Sharia-Based AI to Enhance SME Performance Maulana; Usman Jafar; Murtiadi Awaluddin; Sumarlin
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

This study explores the application of Artificial Intelligence (AI) based on Islamic principles within the small and medium-sized enterprises (SMEs) sector in Indonesia. With a focus on ethical aspects aligned with Sharia values, the research identifies AI's potential to enhance operational efficiency, consumer trust, and business reputation for SMEs operating in predominantly Muslim markets. Using a qualitative literature review approach, the study analyzes previous findings related to Sharia-compliant AI applications, highlighting benefits such as increased consumer loyalty through principles of fairness, transparency, and integrity. The results reveal that Sharia-based AI can contribute to sustainable business practices, providing a competitive advantage in markets sensitive to ethical considerations. Additionally, the research emphasizes that Sharia-compliant AI design is more accessible to SMEs with limited resources, supporting smoother adoption and increased operational sustainability. Recommendations include developing supportive policies for ethical AI integration, fostering affordable AI solutions, and further encouraging empirical research to evaluate the long-term financial and social impacts of Sharia-based AI on SMEs. This study contributes to the growing body of knowledge on ethical AI in business and provides practical guidance for policymakers, technology developers, and SMEs seeking to integrate Sharia-compliant AI for enhanced competitiveness and consumer loyalty.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha: The Effect of Internal Control System, Whistleblowing System and Integrity on Fraud Prevention with Moderation of Ethical Behavior at PT PLN ULP Woha Ameliyani, Rizki; Sumarlin; Elfa Syariati, Namla
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to determine the effect of the internal control system, whistleblowing system, and integrity on fraud prevention with ethical behavior as a moderating variable at PT PLN ULP Woha. This research uses a quantitative approach with a causal type of research. The population consisted of 49 employees from the energy transactions, engineering, customer service, and administration divisions. Primary data were obtained through direct distribution of questionnaires. Data were analyzed using multiple regression and moderation regression analysis. The results show that the internal control system, whistleblowing system, and integrity have a significant and positive effect on fraud prevention. Ethical behavior moderates the influence of the whistleblowing system and integrity on fraud prevention, but does not moderate the effect of the internal control system. The implication is that PT PLN ULP Woha needs to strengthen internal control policies and procedures, develop a safe and transparent whistleblowing system, and implement training programs to instill integrity and ethical values.
MASLAHAH-BASED AGENCY: AN EPISTEMOLOGICAL CRITIQUE OF INDIVIDUALISTIC RATIONALITY IN CONVENTIONAL AGENCY THEORY Amirudin; Sumarlin; Abdullah, Wahyuddin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2436

Abstract

Conventional agency theory, rooted in the assumptions of individualistic rationality and contractual relations between principals and agents, exhibits fundamental limitations when applied to Islamic financial systems that emphasize spiritual, ethical and social values. The opportunistic and conflict of interest assumptions in this theory are seen as incompatible with the principles of trust, tawhid, and maslahah that are at the core of Islamic economic ethics. This study aims to critically examine the epistemological structure of conventional agency theory and reformulate it into an Islamic value framework through a conceptual literature study approach and content analysis of Scopus, DOAJ, and SINTA indexed scientific literature in the period 1998-2025. The results of the study show that the Islamic Ethical Agency Framework (IEAF), which is built on four main pillars of tawhid, amanah, maslahah, and dual governance can be a more suitable theoretical alternative in bridging the principal-agent relationship ethically and transcendental. With IEAF, the Islamic financial system can be directed not only to achieve economic efficiency, but also encourage sustainable moral and social transformation. The findings provide an important conceptual contribution to the development of Islamic agency theory and the strengthening of Islamic value-based financial governance.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi: The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable Nur Al-Fidha; Sumarlin; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): Juni 2025
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

This study aims to examine the effect of budget target clarity, accounting control and internal control on government agency performance accountability with the quality of financial reports as a moderating variable. This study was conducted in SKPD Makassar City. This study uses a quantitative approach with a questionnaire survey method. The sample in this study was 140 people consisting of heads of divisions and all members of the planning, reporting and finance sections in 27 Regional Work Units (SKPD) of Makassar City using purposive sampling techniques. Data were collected using questionnaires and analyzed using multiple regression analysis and Moderate Regression Analysis (MRA). The results of the study indicate that budget target clarity does not affect government agency performance accountability while accounting control and internal control variables have a positive and significant effect on government agency performance accountability. Meanwhile, the quality of financial reports is able to moderate accounting control and internal control on government agency performance accountability, but is unable to moderate budget target clarity on government agency performance accountability. The implications of this study reflect an important contribution in encouraging improvements in governance, especially in terms of transparency and accountability of financial management and government agency performance. Thus, this research is expected to not only be a technical reference for the government in building a more efficient and effective system, but also as a normative basis for strengthening the openness of public information.
Co-Authors Abdullah, Wahyuddin Adriansyah Ameliyani, Rizki Amirudin Ardiansyah Arlinda Hafid, Eka Elfa Syariati, Namla ILHAM Jannah, Raodahtul Kamaruddin Kamaruddin Arsyad Lince Bulutoding M, Riska Amalia Maulana Muhammad Asnur Murtiadi Awaluddin Nabila, Sri Nurul Nachda Alyaditha Namla Elfa Syariati Ndibale, Wa nengsih, sriwahyuni Nur Al-Fidha Nurul Anggraeni Rosdiana Rosmah Usman Jafar Wahyuddin Abdullah Wibowo, Dwiprayogo