Article Per Year (5 Year)
p-Index From 2020 - 2025
1.383
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI La Zhulma jurnal ekonomi syariah
Rini Muflihah
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
ANALISIS PENERAPAN PSAK NO. 109 PADA LEMBAGA AMIL ZAKAT, INFAK DAN SHADAQAH DI KOTA TASIKMALAYA Rini Muflihah; Nisa Noor Wahid
JURNAL AKUNTANSI Volume 14, Nomor 1, Januari-Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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

Abstract

REKONSTRUKSI LAPORAN ZAKAT, INFAQ SHADAQOH BERDASARKAN PSAK NOMOR 109 PADA LEMBAGA AMIL ZAKAT INFAQ DAN SODAQOH MUHAMMADIYAH KOTA TASIKMALAYA Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2020): Zakat dan Pembangunan
Publisher : LPPM IAIT

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

Abstract

Abstrak: Penelitian ini bertujuan untuk membandingkan kesesuaian antara laporan keuangan yang disediakan Lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) kota Tasikmalaya dengan PSAK Nomor109 dan merekonstruksi laporan keuangan lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) Kota Tasikmalaya menjadi sesuai berdasarkan PSAK Nomor 109, Jenis penelitian ini adalah studi kasus di Lembaga Amil Zakat Infaq Sodaqoh Muhammmadiyah di Kota Tasikmalaya. Metode penelitian yang digunakan adalah analisis deskritif dengan teknik pengumpulan data adalah dengan teknik dokumentasi, observasi dan wawancara. Hasil penelitian menunjukkan bahwa konsep pengakuan, pengukuran, penyajian dan pengungkapan zakat, infaq dan shadaqoh pada Lembaga Amil Zakat Infaq Sodaqoh Muhammadiyah di Kota Tasikmalaya belum sesuai dengan PSAK Nomor 109 dan setelah direkonstruksi menghasilkan laporan keuangan LAZISMU kota Tasikmalaya yang sesuai dengan PSAK Nomor 109 yaitu laporan arus kas. Abstract: This study aims to compare the suitability between the financial statements provided by the Amil Zakat Infaq Sodaqoh (LAZISMU) agency in Tasikmalaya city with PSAK No.109 and reconstruct the financial statements of the Amil Zakat Infaq Sodaqoh (LAZISMU) institution in Tasikmalaya city according to PSAK No. 109, the type of study is a study of the Amil Zakat Infaq Sodaqoh (LAZISMU) institution. the case at the Amil Zakat Infaq Sodaqoh Muhammmadiyah Institute in the city of Tasikmalaya. The research method used is descriptive analysis with data collection techniques is the documentation, observation and interview techniques. The results showed that the concept of recognition, measurement, presentation and disclosure of zakat, infaq and shadaqoh in Amil Zakat Institute Sodaqoh Muhammadiyah in Tasikmalaya city was not in accordance with PSAK No. 109 and after it was reconstructed produced LAZISMU financial report in Tasikmalaya city in accordance with PSAK No. 109 cash flow statement.
ANALISIS PEMBIAYAAN QARDHUL HASAN TERHADAP PENDAPATAN USAHA MIKRO (Studi Komparatif pada Koperasi Serba Usaha Solusi Terencana Finansial Jembar Tasikmalaya) Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2024): Maret 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v4i2.293

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan mengkaji Pengaruh Pembiayaan Qardhul Hasan terhadap Pendapatan Usaha Mikro pada KSU STF Jembar Tasikmalaya dengan membandingkan Pendapatan Usaha Mikro sebelum dan sesudah mendapatkan Pembiayaan. Penelitian ini menggunakan Metode penelitian komparatif dengan pendekatan kuantitatif. Teknik Sampling yang digunakan adalah non probability sampling dengan pendekatan sampling jenuh sehingga populasi yang menjadi subjek penelitian adalah semua anggota populasi yang berjumlah 28 orang. Pengambilan data dilakukan dengan menggunakan kuesioner untuk mengetahui Tingkat pendapatan Sebelum dan sesudah dilakukannya Pembiayaan. Teknik pengolahan dan analisis data dilakukan dengan uji statistik Paired T-test dengan menggunakan program komputer SPSS versi 22.Berdasarkan hasil penelitian menunjukan bahwa Pembiayaan Qardhul Hasan di KSU STF Jembar Tasikmalaya berpengaruh positif terhadap pendapatan usaha mikro. Di buktikan dengan uji Paired Sample Ttest Terlihat bahwa thitung adalah dengan nilai probabilitas 0,000 < 0,05, maka Ho ditolak. Yang berarti Pendapatan sebelum dan sesudah Pembiayaan adalah tidak sama atau berbeda secaca nyata
PENGARUH CUSTOMER REVIEW, CUSTOMER RATING, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA PLATFORM SHOPEE: (Studi Kasus Pada Pengguna Platform Shopee di Institut Agama Islam Tasikmalaya Tahun 2024) Wilda Nurafifah; Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2024): September, 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v5i1.370

Abstract

Information and communication technology that is developing very rapidly in the current digital era is marked by the emergence of the internet network. One aspect that is significantly influenced by technology is marketing strategy. Companies or shops sell products directly by providing a place for customers to come and buy goods. Unlike before, now there are many businesses or shops that recognize technological advances, so they use e-commerce as a marketing strategy to sell their products. In this case, reviews (customer reviews), ratings and prices have an important role in it. This study aims to determine whether there is an influence of customer reviews, customer ratings and prices on purchasing decisions on the Shopee platform for student users of the Shopee platform at the Tasikmalaya Islamic Institute in 2024. This study is a quantitative study, the type of data used is primary data where the sample taken was 116 respondents by distributing questionnaires (questionnaires). The results of the study showed that these three variables have a significant effect in a positive direction on purchasing decisions. Customer reviews, customer ratings and prices can increase sales for sellers in e-commerce and can increase customer satisfaction.
PERAN PENDIDIKAN AKUNTANSI SYARIAH DALAM MEMBENTUK ETIKA PROFESIONAL MAHASISWA AKUNTANSI Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 6 No 1 (2025): Maret 2025
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v6i1.499

Abstract

This study aims to examine the role of Islamic accounting education in shaping the professional ethics of accounting students in Indonesia. Using a quantitative approach, data were collected through questionnaires distributed to 300 students majoring in accounting who took Islamic accounting courses. The results showed that Islamic accounting education has a significant influence on the formation of students' professional ethics. Students who have a good understanding of sharia principles, such as the prohibition of riba, gharar, and maysir, tend to prioritize ethical values in accounting practices, such as integrity, transparency, and fairness. However, the results also show that the application of these principles in the working world is still limited, which indicates the need for further development in the curriculum and teaching methods. This study provides an important contribution to the development of Islamic accounting education curriculum that is more effective in shaping high professional ethics in students
ANALISIS PEMBIAYAAN QARDHUL HASAN TERHADAP PENDAPATAN USAHA MIKRO (Studi Komparatif pada Koperasi Serba Usaha Solusi Terencana Finansial Jembar Tasikmalaya) Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2024): Maret 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v4i2.293

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan mengkaji Pengaruh Pembiayaan Qardhul Hasan terhadap Pendapatan Usaha Mikro pada KSU STF Jembar Tasikmalaya dengan membandingkan Pendapatan Usaha Mikro sebelum dan sesudah mendapatkan Pembiayaan. Penelitian ini menggunakan Metode penelitian komparatif dengan pendekatan kuantitatif. Teknik Sampling yang digunakan adalah non probability sampling dengan pendekatan sampling jenuh sehingga populasi yang menjadi subjek penelitian adalah semua anggota populasi yang berjumlah 28 orang. Pengambilan data dilakukan dengan menggunakan kuesioner untuk mengetahui Tingkat pendapatan Sebelum dan sesudah dilakukannya Pembiayaan. Teknik pengolahan dan analisis data dilakukan dengan uji statistik Paired T-test dengan menggunakan program komputer SPSS versi 22.Berdasarkan hasil penelitian menunjukan bahwa Pembiayaan Qardhul Hasan di KSU STF Jembar Tasikmalaya berpengaruh positif terhadap pendapatan usaha mikro. Di buktikan dengan uji Paired Sample Ttest Terlihat bahwa thitung adalah dengan nilai probabilitas 0,000 < 0,05, maka Ho ditolak. Yang berarti Pendapatan sebelum dan sesudah Pembiayaan adalah tidak sama atau berbeda secaca nyata
PENGARUH CUSTOMER REVIEW, CUSTOMER RATING, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA PLATFORM SHOPEE: (Studi Kasus Pada Pengguna Platform Shopee di Institut Agama Islam Tasikmalaya Tahun 2024) Wilda Nurafifah; Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2024): September, 2024
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v5i1.370

Abstract

Information and communication technology that is developing very rapidly in the current digital era is marked by the emergence of the internet network. One aspect that is significantly influenced by technology is marketing strategy. Companies or shops sell products directly by providing a place for customers to come and buy goods. Unlike before, now there are many businesses or shops that recognize technological advances, so they use e-commerce as a marketing strategy to sell their products. In this case, reviews (customer reviews), ratings and prices have an important role in it. This study aims to determine whether there is an influence of customer reviews, customer ratings and prices on purchasing decisions on the Shopee platform for student users of the Shopee platform at the Tasikmalaya Islamic Institute in 2024. This study is a quantitative study, the type of data used is primary data where the sample taken was 116 respondents by distributing questionnaires (questionnaires). The results of the study showed that these three variables have a significant effect in a positive direction on purchasing decisions. Customer reviews, customer ratings and prices can increase sales for sellers in e-commerce and can increase customer satisfaction.
PERAN PENDIDIKAN AKUNTANSI SYARIAH DALAM MEMBENTUK ETIKA PROFESIONAL MAHASISWA AKUNTANSI Rini Muflihah
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 6 No 1 (2025): Maret 2025
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v6i1.499

Abstract

This study aims to examine the role of Islamic accounting education in shaping the professional ethics of accounting students in Indonesia. Using a quantitative approach, data were collected through questionnaires distributed to 300 students majoring in accounting who took Islamic accounting courses. The results showed that Islamic accounting education has a significant influence on the formation of students' professional ethics. Students who have a good understanding of sharia principles, such as the prohibition of riba, gharar, and maysir, tend to prioritize ethical values in accounting practices, such as integrity, transparency, and fairness. However, the results also show that the application of these principles in the working world is still limited, which indicates the need for further development in the curriculum and teaching methods. This study provides an important contribution to the development of Islamic accounting education curriculum that is more effective in shaping high professional ethics in students
ANALISIS PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DALAM MENINGKATKAN KINERJA OPERASIONAL: (Study Kasus Di Perusahaan ERMYBAG) Rini Muflihah; Eva Fauziah Nur Cholisoh
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 7 No 2 (2025): September 2025
Publisher : LPPM IAIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/lazhulma.v7i2.558

Abstract

This study aims to analyze how the implementation of ERP systems by retail companies Ermybag can affect the improvement of operational performance. This research uses a descriptive qualitative method with a case study approach, through in-depth interviews, direct observations, and documentation related to operational activities at Ermybag. The results of the study show that the implementation of the ERP system at ermybag in general has a positive impact on operational performance. Work processes that were previously carried out manually and separately are now more integrated, and documented in real time. ERP allows information between divisions to be accessed more easily, speeds up decision-making, and reduces data duplication. However, significant challenges were also found in terms of data quality and stock accuracy due to the absence of standard operating procedures (SOPs) and low data input discipline by users. This study provides an important implication that the success of ERP implementation does not only depend on the technological system, but also on management readiness, work culture, and strengthening internal operational procedures. By designing clear SOPs and increasing the capacity of HR in the use of the system, companies can maximize the potential of ERP in improving operational performance. This research is expected to be a reference for other retail companies to adopt ERP systems, as well as a theoretical contribution to the development of management information system studies.
Co-Authors Eva Fauziah Nur Cholisoh Nisa Noor Wahid Wilda Nurafifah