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All Journal Al-Ijtima`i: International Journal of Government and Social Science Jurisprudentie Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) Yurispruden Jurnal Ilmiah Penegakan Hukum Jurnal IMPACT: Implementation and Action Jurnal E-Bis: Ekonomi Bisnis Babali Nursing Research Proceedings Series on Social Sciences & Humanities Riset Akuntansi (RISTANSI) Jurnal Ekonomi Bisnis dan Akuntansi International Journal of Contemporary Accounting Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Jeksyah Biology and Education Journal (BaEJ) Journal Focus Action of Research Mathematic (Factor M) Jurnal Agro Nusantara Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Lentera Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran JAWI : Journal of Ahkam Wa Iqtishad Social Impact Journal GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Media Akademik (JMA) Journal of Sharia and Legal Science JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Islamic economics Perspectives (JIEP) At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah Open Access DRIVERset Humanis
Zuraidah
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Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pr. Alfi Putra Trenggalek Ari Ardana Syaputra; Zuraidah
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2172

Abstract

Bisnis saat ini mengalami perkembangan yang pesat dengan tingkat persaingan yang semakin ketat. Aspek keuangan menjadi krusial karena kondisi keuangan yang sehat mencerminkan kinerja bisnis yang baik, sehingga analisis keuangan menjadi sangat penting. Industri rokok memiliki karakteristik unik, seperti ketergantungan pada pasokan tembakau dan dampak regulasi pemerintah, serta fluktuasi permintaan pasar. Penelitian sebelumnya menunjukkan bahwa analisis laporan keuangan dapat memberikan wawasan berharga bagi pengambilan keputusan strategis di sektor ini. Pengukuran kinerja keuangan perusahaan dapat dilakukan melalui penghasilan dan laba yang tercermin dalam laporan keuangan. Analisis rasio digunakan untuk mengevaluasi likuiditas, efisiensi operasional, dan profitabilitas perusahaan. Fokus penelitian ini adalah pada PR. Alfi Putra Trenggalek, yang berhasil bertahan di tengah tantangan industri rokok, untuk memberikan gambaran mengenai kinerja keuangannya melalui analisis rasio dari laporan keuangan periode 2019 hingga 2023.
Fenomena Rujuk Setelah Talak Tiga: Kajian Hukum Keluarga Islam Indah Hoirunnisah; Zuraidah
Journal of Sharia and Legal Science Vol. 3 No. 1 (2025): Journal of Sharia and Legal Science
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jsls.v3i1.940

Abstract

This study aims to examine the phenomenon in the Ilir Barat II Palembang District Community who reconciled with their partners after triple divorce from the perspective of Islamic law. The reconciliation was carried out without heeding the rules contained in Islamic family law which requires the ex-wife to marry another man first without any engineering and to divorce purely, only then can the first ex-husband remarry his ex-wife. This study is an empirical legal study, using qualitative data and the data sources used are primary data and secondary data. The data obtained will be analyzed descriptively qualitatively, then will be concluded deductively. The results of the study found that the cause of the deviation in the relationship after triple divorce in the Ilir Barat II Palembang District was due to a lack of understanding of religious knowledge and a desire to immediately reconcile without following a complicated process. Based on the study of Islamic law, reconciliation is forbidden, even if they have sexual relations, it is said to be adultery. This is because they do not make a new contract, they also do not follow the provisions of the sharia which require the ex-wife to marry another man and divorce her new husband, only then can the first ex-husband remarry his ex-wife.
Paradigma Baru Konsep Ganti Rugi dalam KUHP Baru (Undang-Undang Nomor 1 Tahun 2023) serta Perbandingannya dengan Konsep Ganti Rugi dalam KUH Perdata Kurniawati, Rani Dewi; Zuraidah; Nuraeni, Yeni
Proceedings Series on Social Sciences & Humanities Vol. 23 (2025): Proceedings of Seminar Nasional Kebaharuan KUHP Nasional dan Urgensi Pembaharuan KUH
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v23i.1556

Abstract

Perlindungan hukum terhadap korban kejahatan dalam hukum positif di Indonesia masih bersifat abstrak atau perlindungan tidak langsung. Dikatakan demikian karena tindak pidana menurut hukum positif tidak dilihat sebagai perbuatan menyerang kepentingan hukum seseorang tetapi hanya dilihat sebagai pelanggaran norma atau tertib hukum semata. Sehingga dalam perkembangannya penegakan hukum pidana di masa yang akan datang harus lebih memperhatikan hak-hak dari korban kejahatan diantaranya dengan pemberian ganti rugi. Untuk menggali problematika tersebut maka perumusan masalah dalam penelitian ini mempertanyakan tentang pengaturan ganti rugi dalam KUHP Baru serta perbandingannya dengan Ganti rugi dalam KUHPerdata. Prospek pidana ganti rugi dalam politik hukum pidana di Indonesia serta perbandingannya dengan kosep ganti rugi dalam KUHPerdata adalah hal yang akan penulis gali dalam penelitian ini. Metode penelitian yang digunakan termasuk jenis penelitian hukum normatif, yaitu penelitian hukum yang didasarkan pada data sekunder. Dalam penelitian ini menggunakan pendekatan perundang-undangan (statute approach) dan pendekatan konsep (conceptual approach). Hasil penelitian menunjukkan bahwa (1) Prospek pidana ganti rugi dalam politik hukum pidana Indonesia perspektif KUHP Baru telah menempatkan korban sebagai subjek hukum yang sangat penting. (2) Pada sengketa perdata, ganti rugi menjadi aspek yang penting untuk diperhatikan karena berkaitan langsung dengan pemulihan hak-hak korban. Ganti rugi dimaksudkan untuk mengembalikan kondisi korban sebelum terjadinya kerugian yang diakibatkan kesalahan atau kelalaian pihak lain.
Sinkronisasi Aturan dalam KUHP Baru (Undang-Undang Nomor 1 Tahun 2023) dan Undang-Undang No 12 Tahun 2022 Tentang Tindak Pidana Kekerasan Seksual dalam Rangka Melindungi Korban Tindak Pidana Kekerasan Seksual Zuraidah; Kurniawati, Rani Dewi; Nuraeni, Yeni
Proceedings Series on Social Sciences & Humanities Vol. 23 (2025): Proceedings of Seminar Nasional Kebaharuan KUHP Nasional dan Urgensi Pembaharuan KUH
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v23i.1558

Abstract

Isu mengenai kekerasan seksual terus berkembang seiring dengan meningkatnya kejahatan yang berkaitan dengan kekerasan seksual. Hal ini dipicu oleh maraknya kasus kekerasan seksual di Indonesia. Sebagai respons terhadap permasalahan tersebut, UU TPKS disahkan sebagai solusi atas tingginya angka kekerasan seksual di tanah air. UU TPKS tidak hanya memfokuskan diri pada perempuan sebagai korban tindak pidana kekerasan seksual, tetapi juga mencakup kelompok rentan lainnya. Di sisi lain, reformasi dalam Hukum Pidana Indonesia mengarah pada pengesahan KUHP baru yang memuat prinsip-prinsip penting, seperti rekodifikasi terbuka, prinsip keseimbangan, dan prinsip-prinsip relevan lainnya dalam penyusunan KUHP Indonesia. KUHP baru juga telah mengadopsi nilai-nilai yang tercantum dalam konvensi internasional, yang menjadi dasar utama dalam perumusan UU TPKS. Keadaan ini tentu menimbulkan perdebatan mengenai apakah ketentuan hukum pidana dalam UU TPKS (yang baru saja disahkan) perlu dimasukkan dalam KUHP atau tetap berada di luar sebagai ketentuan pidana khusus. Artikel ini akan membahas kedudukan UU TPKS dalam kaitannya dengan KUHP. Permasalahan ini akan dianalisis melalui proses legislasi UU TPKS, termasuk landasan teoritis yang digunakan dalam perumusan undang-undang tersebut. Selanjutnya, penulis akan mengeksplorasi apakah UU TPKS dapat dianggap sebagai undang-undang khusus, terutama jika dibandingkan dengan isu-isu aktual yang terdapat dalam KUHP.
Upaya Meningkatkan Prestasi Belajar Siswa Kelas XI TB.2 PPKN Melalui Metode Pembelajaran Kooperatif Jigsaw Zuraidah
Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran Vol 2 No 3 (2023): Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran
Publisher : Yana Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58432/mahir.v2i3.1034

Abstract

The journey has been winding and full of challenges since its formation until its current state which has made history an interesting study material. Moreover, recently there has been a group of people who doubt the existence of PPKn. Due to the many abuses and betrayals of Pancasila and Citizenship Education, complete human development has been hampered. And there are also those who question the success of PPKn teaching on the morals of students in particular and the wider community in general. This research uses three rounds of action research. Each round consists of 4 stages, namely: design, activities and observations, reflection and revision. The target of this research is class XI students. TB 2. Civics academic year. The data obtained is in the form of formative test results, observation sheets of teaching and learning activities. From the results of the analysis, it was found that student learning achievement increased from cycle I to cycle III, namely, cycle I (67.44%), cycle II (79.01%), cycle III (90.70%). The conclusion of this research is that cooperative learning methods can have a positive influence on the achievement and learning motivation of class XI.TB.2 students and this learning model can be used as an alternative for PPKn learning. This research was carried out at SMKN Meukek, South Aceh Regency.
Effectiveness of the Blessed Friday Program on Brand Awareness of Lazis Al-Haromain Kediri City Through Digital Marketing Azizah, Siti Mufidatul; Zuraidah; Rahayu, Ana Duwi; Putri, Charista Tanta; Avifah, Nur
Jeksyah: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.2629

Abstract

This article analyzes effectiveness of the blaseed friday program on brand awereness of Lazis Al-Haromain Kediri City through digital marketing. This program utilizes social media, especially Instagram, to disseminate information and education about social activities carried out every Friday. The research method used is qualitative descriptive with a case study approach, with data collection through interviews, non-participant observations, as well as documentation from social media and internal reports of the institution. The results of the study show that the digital marketing strategy implemented has succeeded in increasing community involvement and the number of donors, which has an impact on the growth of donations and increasing public awareness of the existence of Lazis Al-Haromain Kediri City. In addition, transparency in the distribution of documented donations through social media has helped build public trust in this institution. While the program is effective, there are several challenges such as limited resources in content creation, limited operational funds for paid advertising, and changes in social media algorithms that affect the reach of uploads. Therefore, innovative strategies such as collaborating with influencers, social media optimization, and training digital marketing teams are solutions that can be applied to overcome these obstacles.
PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DENGAN CAPITAL INTENSITY SEBAGAI MODERATING Arwa El Zahra; Zuraidah
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2616

Abstract

This  research  endeavor  seeks  to  delve  into  two  pivotal  aspects:  initially,  it  seeks  to  assess  how  profitability  and  liquidity  correlate  with  tax agressiveness,  and  secondarily,  it  aims  to  explore  the  mediating  influence  of  capital  intensity  on  the  interplay  between  profitability,  liquidity,  and  tax agressiveness.  The  study  centers  on  the  mining  firms  listed  on  the  IDX,  harnessing  their  financial  records  from  2014  to  2023  as  the  cornerstone  for  data  analysis.  Through  a  strategic  sampling  method,  a  subset  of  10  companies  was  identified  for  the  study.  The  analytical  tools  employed  were  multiple  linear  regression  and  multivariate  regression  analysis,  executed  via  Eviews  12  software.  The  findings  indicate  that  profitability  has  a  notable  impact  on  tax  agressiveness,  whereas  liquidity  shows  a  detrimental,  albeit  non-statistically  significant,  effect.  Notably,  capital  intensity  does  not  serve  as  a  mitigating  factor  in  the  relationship  between  profitability,  liquidity,  and  tax  agressiveness.
INOVASI PROGRAM BELANJA GRATIS UNTUK KAUM DHUAFA SEBAGAI DISTRIBUSI DANA ZAKAT LAZIS AL – HAROMAIN KOTA KEDIRI Zuraidah; Grahadi , Dwi Warna Tri Cahya; Putra, Wiradharma Kusuma; Afifah, Lailatul Nur; Putri, Nada Kharisma
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 02 (2025): APRIL 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengoptimalkan pendistribusian dana Zakat, Infak, Sedekah, dan Wakaf (ZISWAF) melalui program inovatif “Belanja Gratis Bersama Dhuafa” yang diselenggarakan oleh LAZIS Al-Haromain Kota Kediri. Program ini memberikan kesempatan kepada kaum dhuafa untuk memilih kebutuhan pokok mereka sendiri, sehingga tidak hanya memenuhi kebutuhan dasar tetapi juga meningkatkan kesejahteraan psikologis dan rasa kemandirian mereka. Kegiatan ini menggunakan metode partisipatif dengan pendekatan kualitatif, melibatkan observasi langsung, wawancara dengan penerima manfaat, serta Focus Group Discussion (FGD) dengan pemangku kepentingan. Hasil kegiatan menunjukkan bahwa program ini memberikan manfaat signifikan bagi kaum dhuafa dengan meringankan beban ekonomi mereka, sekaligus mendukung pemberdayaan ekonomi lokal melalui peningkatan penjualan di toko mitra. Implementasi program ini diharapkan dapat menjadi model dalam pengelolaan dana zakat yang lebih efektif, transparan, dan berkelanjutan.
DIGITAL ACCOUNTING AND E-COMMERCE EMPOWERMENT: ENHANCING MILLENNIAL AND GEN Z MSME COMPETITIVENESS IN CULINARY SECTOR Farah Faradesila; Zuraidah; Shalan, Amr Mohammed Mansoor
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22732

Abstract

This study investigates the impact of digital accounting systems and E-commerce platforms on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) managed by Millennials and Generation Z, particularly in the culinary sector of Malang City.  Although MSMEs are essential to Indonesia's economy, numerous enterprises still employ traditional approaches in financial administration and marketing.  Due to the swift progression of technology, younger entrepreneurs, who are typically more digitally proficient, possess considerable potential to utilize solutions that enhance business efficiency and market competitiveness.  Digital accounting entails the integration of technology into financial recordkeeping and analysis, allowing MSMEs to access real-time, accurate financial information that fosters greater transparency and operational efficiency.  Simultaneously, E-commerce platforms provide MSMEs the opportunity to expand their market reach, reduce operational costs, and improve product exposure.  The incorporation of these digital tools is expected to enhance MSMEs' competitiveness in the current rapid business landscape.  A quantitative research methodology will be utilized, incorporating questionnairesaimed at proprietors of culinary MSMEs in Malang City, supplemented by interviews to obtain comprehensive insights into the advantages and challenges of digitalization.  This study aims to elucidate the influence of digital technologies on MSME competitiveness and to guide entrepreneurs and policymakers in fostering MSME growth in the digital era.  The findings are anticipated to enhance future academic study and bolster the local economic development of Malang City. This study applies samples from Malang city, a city in East Java, as the most developed culinary area in Indonesia. Other cities globally may take benefits from this study's results.  
Dual-Track Model for Resolving Disputes Over Late Payment of Soccer Players' Salaries (Study of Labor Law and FIFA Regulations) Gentar Restu; Otong Syuhada; Zuraidah
Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang Vol 8 No 2 (2025): Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang
Publisher : Fakultas Hukum Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/yur.v8i2.23829

Abstract

Cases of late payment of salaries by football clubs to professional football players often raise confusion regarding the legal forum that should be chosen, namely whether the dispute should be resolved through labor law or FIFA regulations. This study aims to formulate a dual-track model for resolving wage payment disputes through the perspective of national labor law and FIFA regulations. The method used is a normative legal approach combining the statute approach and case approach. This study’s innovation offers a dual-track dispute resolution model for football players’ wages, combining national mechanisms (labor law and Resolution of Industrial Relations) and international mechanisms (FIFA regulations and DRC). The research findings indicate that dispute resolution through Resolution of Industrial Relations tends to be slow, while FIFA's DRC is faster but less accessible for local players. This study proposes a harmonious dual-track model by integrating national and international.
Co-Authors Adhi Purba, Ilyas Adyuta Ega Pratama Afifah, Lailatul Nur Andina La'aliy Rohmati Robbina Anita Annisa Ayu Nur Ihsani Aprilyadi, Nadi Ari Ardana Syaputra Arwa El Zahra Aulia Chintara Wanda Avifah, Nur Ayu Fatihatul Ma’rifah Ayu Trianingsih Azani, Siti Namira Azizah, Siti Mufidatul Baiq Ellyse Iswandari Mustarita Bambang Suriansyah, Bambang Cornelia Ayu Caesaryanti Fajarria Cut Ayu Aryati Diffa Darmasetia Dewantara Dila Dwi Damayanti Diva Maharani Eka Octavian Pranata Endang Satriani Alijudin Eva Nauli Taib Fadhilah, Nabila Farah Faradesila Farida, Laila Fauziah Galih Pitaloka Sari Gentar Restu Grahadi , Dwi Warna Tri Cahya Gustiana, Dita Hairotuzzulfa Halizah, Erisa Nur Hedwi Prihatmoko Ibnu, Cian Indah Hoirunnisah Juartika, Wella Khairul Wahid Laili Nuur Qomariyah Lina Rahmawati Lindra Wati Lubis, Haniah M. Zaenal Arifin Muhammad Fajrul Falah Alwi Mutfarida, Binti Mu’is, Ahmad Nanda Norisa Natasya Fadila Romli Ni Ketut Puji Astiti Laksmi NILAWATI Nurlia Zahara Nurul Fata Anjumi Otong Syuhada Pipit Rahayu Prawirajaya, Kadek Dedy Purnomo, Nurul Hudha Putra, Wiradharma Kusuma Putri Yuliana Wati Putri, Charista Tanta Putri, Nada Kharisma Qurrotul ‘Uyun Rahayu, Ana Duwi Rahmawati Sabila Raka Raki Levano Savana Rangkuti, Muhammad Idris Rani Dewi Kurniawati Rizky Alamsyah Putra Rohmatul Lativa Safra Ria Kurniati Sari, Widya Ratna Shalan, Amr Mohammed Mansoor Shefina Nurlaily3 SITI AISAH Siti Nur Syafaatin Suhita Anjani Sunu Hasta Wibowo, Sunu Hasta Sutarmi Tri Arianingsih Wahyuna Khoiriyah Warijan Wendi Prasetiyo Wiwin Widiyaningsih Yahya Sukarno Pratama Yanti, Masyitah Novia Yeni Nuraeni, Yeni YULIANI Zakiyah Zulfa Rahmah Ziyadatul Rif’ah Zunaidi, Arif