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Implementasi Nilai-nilai Islam dalam Manajemen Laba Efisien Perbankan Syariah di Indonesia M. Wahyuddin Abdullah; Nurul Ainun
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1300.247 KB) | DOI: 10.30603/au.v17i1.120

Abstract

This study aims to determine the earnings management efficient practices and compliance with the value of Islam on sharia banking in Indonesia. The research is mixed method and data used in the form of secondary data obtained from the annual report and the report sustanability sharia banking with the observation period 2012 to 2015. The variables used were proxies of earning management (PML) and the future profitability (PMD). This research employs the model analysis by using ordinal logistic regression. The results show that the PML effect on PMD, sharia banking practice efficient earnings management. Three of the five sharia banks do efficient earnings management practices on regular basis during the period of observation, that BRI Syaria, BSM, and BNI Syaria. The Three shariah banks obtain efficient earnings through the principals of management practices in Islamic values, namely:maslahah, honesty, and fairness.
Pemberdayaan Masyarakat Melalui Program Pengabdian Dalam Peningkatan Literasi Siswa Di SDN 2 Korleko Selatan: English Made Sutha Yadnya; Imam Hidayatullah; Firman Zandra Gholib; Sania Salsabila Mardita; Lokia Lusiana; Fina Meliana; M. Samdya Aripansy; Neli Apriani; Nurul Ainun; Yudiva Damar Basmalla; Sania Salsabila Mardita
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 1 (2026): Januari - Maret 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i1.14616

Abstract

Basic education in Korleko Selatan Village still faces challenges, particularly related to low student literacy skills, which are influenced by the socio-economic conditions of their families and limited learning support at home. This situation makes the children's learning process highly dependent on school and not yet fully optimal. To overcome this, PMD KKN students from Mataram University carried out intensive learning assistance activities while also providing informal literacy assistance facilities at the KKN post, in an effort to strengthen student literacy. This activity aimed to improve children's reading skills while also building interactive literacy habits, both in the school environment and in the village. The activity was carried out through reading guidance, interactive educational games, and a reading corner at the KKN post. The results obtained show an increase in reading fluency and student participation, thus supporting equitable basic education and fostering optimal learning motivation. Keywords: literacy, KKN PMD, SDN 2 Korleko Selatan, learning assistance
The Role of Employee Engagement in Mediating the Influence of Commitment and Work Environment on the Work-Life Balance of Employees at ITB Nobel Indonesia Nurul Ainun; Firman, Ahmad; Maryadi, Maryadi
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4123

Abstract

This study aims to analyze the influence of work commitment and work environment on work-life balance with employee engagement as a mediating variable among employees of the Institut Teknologi dan Bisnis (ITB) Nobel Indonesia Makassar. The research is motivated by the importance of maintaining a balance between job demands and personal life in private higher education institutions, where employees often face heavy administrative workloads and academic service responsibilities. The study employs a quantitative research method with an explanatory approach. The population consists of 74 employees, all of whom were involved as respondents using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares (PLS) with the SmartPLS program. The research findings indicate that work commitment and work environment have a positive and significant effect on both work-life balance and employee engagement. Employee engagement also shows a positive effect on work-life balance and partially mediates the relationship between work commitment and work environment with work-life balance. These results highlight that employees’ work-life balance is influenced not only by internal factors such as commitment, but also by supportive work environments and the level of employee involvement in their work roles. Practically, this study recommends that ITB Nobel Indonesia strengthen employee work commitment, create a more conducive work environment, and enhance employee engagement to improve overall employee well-being and productivity.