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All Journal Jurnal Kajian Bali INTEKNA Al-Ijtima`i: International Journal of Government and Social Science Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang Jurnal Ilmiah Penegakan Hukum Jurnal IMPACT: Implementation and Action Jurnal E-Bis: Ekonomi Bisnis Babali Nursing Research Journal Presumption of Law Proceedings Series on Social Sciences & Humanities Riset Akuntansi (RISTANSI) Jurnal Ekonomi Bisnis dan Akuntansi Penamas: Journal of Community Service International Journal of Contemporary Accounting Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Jeksyah Journal Focus Action of Research Mathematic (Factor M) Jurnal Sains dan Ilmu Terapan Jurnal Agro Nusantara Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Keperawatan 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 Amerta Journal of Islamic economics Perspectives (JIEP) IJoReSCo At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah Open Access DRIVERset E-Jurnal Akuntansi Humanis
Zuraidah
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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.
Konservasi Lingkungan dan Pemanfaatan Mata Air Pura Tirta Empul : Kajian Prasasti Manukaya Sutejo, Alfan Azzury; Laksmi, Ni Ketut Puji Astiti; Zuraidah; Prihatmoko, Hedwi; Kamandalu, Si Gede Bandem
AMERTA Vol. 43 No. 1 (2025)
Publisher : Penerbit BRIN (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/amt.2025.8670

Abstract

Abstract. Environmental Conservation and the Utilization of the Tirta Empul Temple Spring: A Study of the Manukaya Inscription. Water is a vital element for all creatures on earth. Moreover, for humans, water has a function to fulfill needs both spiritually and profanely (daily needs). One of the springs used to fulfill these two needs is at Tirta Empul Temple. To fulfill spiritual needs, the spring is used as tirtha (holy water) and to carry out the melukat procession. Profane use of this spring is used for several things, such as supplying household water in Manukaya and Tampaksiring Villages, water raw materials for PDAM Gianyar, meeting the water needs of the Tampaksiring Presidential Palace, and finally, irrigating the subaks located downstream of Tirta Empul Temple. Based on this, the things studied in this paper are related to environmental conservation activities and the use of this spring as stated in the Manukaya inscription. Apart from that, it is also necessary to observe the sustainability of conservation activities carried out by local indigenous communities. The research process is divided into three stages, namely data collection (literature study, observation, and interviews), data analysis (descriptive-qualitative and cultural ecology), and finally data interpretation to draw conclusions. The results of this research show that there are environmental conservation efforts and the use of the Tirta Empul spring in the Manukaya inscription. Conservation efforts are also carried out today by indigenous peoples by maintaining the sacredness of the main pond and having awig-awig regarding the prohibition of cutting down trees around Tirta Empul Temple. Keywords: Pura Tirta Empul, Conservation, Prasasti Manukaya, Water Spring   Abstrak. Air merupakan unsur yang sangat vital bagi seluruh makhluk di bumi. Selain itu, bagi manusia, air memiliki fungsi untuk memenuhi kebutuhan baik secara spiritual maupun profane (kebutuhan sehari-hari). Salah satu sumber air yang dimanfaatkan untuk memenuhi kedua kebutuhan tersebut adalah di Pura Tirta Empul. Untuk memenuhi kebutuhan spiritual, sumber air tersebut dimanfaatkan sebagai tirtha (air suci) dan untuk melaksanakan prosesi melukat. Pemanfaatan profane sumber air ini dimanfaatkan untuk beberapa hal, seperti penyediaan air rumah tangga di Desa Manukaya dan Desa Tampaksiring, bahan baku air untuk PDAM Gianyar, pemenuhan kebutuhan air Istana Kepresidenan Tampaksiring, dan terakhir, pengairan subak yang terletak di hilir Pura Tirta Empul. Berdasarkan hal tersebut, maka hal-hal yang dikaji dalam tulisan ini terkait dengan kegiatan pelestarian lingkungan dan pemanfaatan sumber air ini sebagaimana tercantum dalam prasasti Manukaya. Selain itu, perlu juga dicermati keberlanjutan kegiatan pelestarian yang dilakukan oleh masyarakat adat setempat. Proses penelitian dibagi menjadi tiga tahap, yaitu pengumpulan data (studi pustaka, observasi, dan wawancara), analisis data (deskriptif-kualitatif dan ekologi kultural), dan terakhir interpretasi data untuk menarik simpulan. Hasil penelitian ini menunjukkan adanya upaya pelestarian lingkungan dan pemanfaatan mata air Tirta Empul pada prasasti Manukaya. Upaya pelestarian juga dilakukan saat ini oleh masyarakat adat dengan menjaga kesakralan kolam utama dan memiliki awig-awig tentang larangan menebang pohon di sekitar Pura Tirta Empul. Kata kunci: Pura Tirta Empul, Konservasi, Prasasti Manukaya, Mata Air
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.
Halal Industry of 5.0 Era in Islamic Economic Scholar Perspective Mu’is, Ahmad; Farida, Laila; Zuraidah
Journal of Islamic Economics Perspectives Vol. 5 No. 2 (2023): September (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i2.124

Abstract

The halal industry is an inevitability of the development of a business where there is demand (demand), then there is someone who provides (supply). And the prospects are very promising with increasing growth from time to time. Even though it is labeled halal which is synonymous with religious symbols, it is not a barrier for consumers of all religions and nations to enjoy it. Because halal in its development is a symbol of guaranteeing cleanliness, safety and product quality for the entire production chain. Modern global society sees the substance as not a skin. The Halal industry is not just a business machine in general, which is materialistic in nature and profit-oriented, but there are messages or values ??of Islamic teachings originating from the Qur'an and Hadith that must be upheld. Therefore, in his journey must be in accordance with the provisions of the Shari'a. Islamic economists, such as Yusuf Qardhawi, Syed Nawab Heidar Naqvi, Adiwarman Karim and Mustaq Ahmad gave their opinions on the ideal Halal Industry. They said that the essence of Islamic economics at least has the character of monotheism (uluhiyyah-rububiyyah), humanity (insaaniyah), ethical norms (akhlaqiyyah), balance (wasathiyyah), free will (ikhtiyar) and responsibility (mas’uliyyah). If some of these become part of the business of Muslims, such as the halal industry, they will get material success (dhahir) and spiritual happiness (batin).
Carbonless Service: Suatu Telaah Mewujudkan Green Economy Pada Industri Perbankan Syariah Indonesia Adhi Purba, Ilyas; Zuraidah
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 5 No. 1 (2023): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v5i1.764

Abstract

Saat ini permasalahan besar yang terjadi pada alam terkait kondisi pencemaran lingkungan. Pemanasan global merupakan salah satu wujud adanya perubahan iklim di dunia ini. Kegiatan manusia merupakan faktor utama terhadap ketidakseimbangan alam, termasuk terjadinya kerusakan lingkungan. Banyak sekali aktivitas ekonomi yang menghasilkan emisi karbon dalam praktiknya sehari-hari. Salah satunya pada industri keuangan seperti Perbankan Syariah. Penelitian ini ingin menunjukkan strategi dalam mewujudkannya carbonless service bagi industri perbankan syariah di Indonesia sebagai dukungan atas konsep green economy. Penelitian termasuk jenis penelitian kualitatif deskriptif, melalui pembahasan permasalahannya secara induktif. Analisis dilakukan menggunakan studi literatur baik dari data, teori buku, ataupun dari hasil penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa beberapa langkah dalam upaya mewujudkan carbonless service antara lain pertama menciptakan konsep paperless service dengan pemanfaatan teknologi digital perbankan seperti mobile banking. Kedua perhatian kepada aspek pembangunan gedung kantor yang menggunakan prinsip green building. Ketiga konsep reuse dalam mengurangkan sampah plastik yang dapat meningkatkan emisi karbon. Keempat penghematan energi atas kegiatan operasional di kantor demi mengurangi timbul nya karbon seperti dari AC.
Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas dan Profitabilitas pada Bursa Efek Indonesia PT. Unilever TBK Periode 2019-2023 Muzauwir Almadani, Sultan; Zuraidah; Rusnaidi
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1145

Abstract

This research focuses on companies in Indonesia, particularly in Home and Personal Care and Foods & Ice Cream sectors, analyzing the financial performance of PT. Unilever Indonesia Tbk from 2019 to 2023 using liquidity and profitability ratios. The aim is to assess whether its financial performance has improved or declined in comparison to industry standards. The study uses secondary data, specifically time-series data collected annually, and employs a descriptive analysis method. The results indicate that the liquidity ratios, including Current Ratio (CR) and Quick Ratio (QR), have fluctuated, with values both above and below industry standards. The Cash Ratio, however, consistently exceeded the industry average, reflecting a strong return on cash sales. Regarding profitability, the Net Profit Margin (NPM) and Return on Assets (ROA) showed fluctuating performance, remaining below industry averages, indicating inconsistent financial management. However, the Return on Equity (ROE) aligned with industry standards, showcasing the company’s ability to effectively generate income from its equity. 
Pengaruh Leverage , Profitabilitas, Dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Sektor Industrial Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Anjelita, Dhea; Zuraidah; Syahrul Maulidi
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1239

Abstract

The purpose of this study is to examine the simultaneous and partial effects of Leverage , Profitability, and Liquidity on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative method. The population of this study consisted of 33 samples of financial reports from Industrial Goods Sector companies listed on the Indonesia Stock Exchange. The research subjects were Industrial Goods Sector companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression analysis. The data used in this study were secondary data. The results indicate that Leverage  has a partial positive effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Profitability has a partial positive effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Liquidity has a partial negative effect on Dividend Policy in Industrial Goods Sector companies listed on the Indonesia Stock Exchange. Leverage 
Co-Authors Adhi Purba, Ilyas Adyuta Ega Pratama Afifah, Lailatul Nur Ahmad Sauqi Andina La'aliy Rohmati Robbina Anita Anjelita, Dhea Annisa Ayu Nur Ihsani Aprilyadi, Nadi Ari Ardana Syaputra Arwa El Zahra Aulia Chintara Wanda Avifah, Nur Ayu Fatihatul Ma’rifah Ayu Trianingsih 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 Fadhilah, Nabila Farah Faradesila Farida, Laila Fauziah Feri, Jhon Galih Pitaloka Sari Gentar Restu Grahadi , Dwi Warna Tri Cahya Gustiana, Dita Hairotuzzulfa Halizah, Erisa Nur Hedwi Prihatmoko Hedwi Prihatmoko, Hedwi Ibnu, Cian Indah Hoirunnisah Juartika, Wella Kamandalu, Si Gede Bandem Khairul Wahid Laili Nuur Qomariyah Laksmi, Ni Ketut Puji Astiti Lindra Wati Lubis, Haniah M. Zaenal Arifin Muhammad Fajrul Falah Alwi Mutfarida, Binti Muzauwir Almadani, Sultan Mu’is, Ahmad Nanda Norisa NAPITUPULU, FLORA Natasya Fadila Romli Ni Ketut Puji Astiti Laksmi NILAWATI Nur Azizah, Jihan Nurfitafera, Putri Nurul Fata Anjumi Otong Syuhada Prawirajaya, Kadek Dedy Purnomo, Nurul Hudha Putra, Wiradharma Kusuma Putri Yuliana Wati Putri, Charista Tanta Putri, Nada Kharisma putri2023 Qurrotul ‘Uyun Rahayu, Ana Duwi Rahmah, Zakiyah Zulfa Raka Raki Levano Savana Rangkuti, Muhammad Idris Rani Dewi Kurniawati Ria , Safra Ridawati, Indah Dewi Rizky Alamsyah Putra Rohmatul Lativa Rusnaidi Safra Ria Kurniati Sari, Widya Ratna Sartika, Lili Shalan, Amr Mohammed Mansoor Shalihah, Fathinatush Shefina Nurlaily3 SITI AISAH Siti Nur Syafaatin Suhita Anjani Sunu Hasta Wibowo, Sunu Hasta Sutarmi Sutejo, Alfan Azzury Syahrul Maulidi Tri Arianingsih Wahyuna Khoiriyah Warijan Wendi Prasetiyo Yahya Sukarno Pratama Yanti, Masyitah Novia Yeni Nuraeni, Yeni YULIANI Ziyadatul Rif’ah Zunaidi, Arif