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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) INVOICE : JURNAL ILMU AKUNTANSI Progresif : Media Publikasi Ilmiah Balance : Jurnal Akuntansi dan Manajemen COMPARATIVA: Jurnal Ilmiah Perbandingan Mazhab dan Hukum Dedication: Jurnal Pengabdian Masyarakat ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Riset Pendidikan dan Karakter
Muzayyanah
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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POLIGAMI DALAM PRESPEKTIF KONSTITUSI DI KABUPATEN BONDOWOSO Muzayyanah
Progresif : Media Publikasi Ilmiah Vol. 6 No. 2 (2018): PROGRESIF : MEDIA PUBLIKASI ILMIAH
Publisher : Universitas Bondowoso

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Abstract

Penekanan pada penelitian ini adalah pentingnya pengembangan sikap toleransi dalam bidang agama, bersikap, berpendapat, bertingkah laku yang tentunya diatur dalam undang – undang (Pancasila ,UUD 1945 ps 29 ayat 1 dan 2,ps 28 ,UU NO 1 th 74 ps 55-59 dan lain – lain.). Inti sari pasal – pasal di atas menyatakan ajakan kepada kita semua antara lain marilah kita budayakan sikap toleransi..misalnya saja kita hormati individu maupun kelompik yang melakukan praktek poligami (walaupun mungkin kita / sebagian orang berprinsip monogami). Tidak perlu kita menggunjing, mengkritik negatif atau bahkan menghujat, menghambat dan membunuh karakter / karier individu maupun kelompok. Hal ini bisa melanggar HAM dan bahkan bisa mentabukan norma yang mana dibolehkan oleh syariat agama, idiologi dan konstitusi (khususnya pasal 55 – 59 UU no 1 th 74). Kalau ini terus terjadi di negara kita maka akan terjadi permasalahan yang lebih komplek dan sangat bertetangan dengan akidah dan HAM, khususnya dalam meyakini agama dan kepercayaan masing – masing (UUD 45 psl 29 ayat 1 dan 2), dan kebebasan dalam kehidupan bermasyarakat.
HAK ASUH DAN PEMBERIAN NAFKAH TERHADAP ANAK SEBAGAI SALAH SATU AKIBAT PERCERAIAN (STUDI KASUS PADA MASYARAKAT BONDOWOSO) Muzayyanah
Progresif : Media Publikasi Ilmiah Vol. 6 No. 1 (2018): PROGRESIF : MEDIA PUBLIKASI ILMIAH
Publisher : Universitas Bondowoso

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Abstract

Tujuan penelitian ini adalah untuk mengetahui orang tua yang berhak atas pengasuhan anak sebagai salah satu akibat perceraian pada masyarakat di Bondowoso serta alasan-alasan yang menjadi pertimbangan hakim dalam memutuskan hak asuh atas anak tersebut, dan mengetahui pertimbangan hakim Pengadilan Bondowoso dalam memutuskan pemberian nafkah terhadap anak sebagai salah satu akibat perceraian. Penelitian ini merupakan penelitian yang bersifat yuridis normatif, yaitu penelitian yang menitik beratkan pada penelitian kepustakaan dengan mengkaji bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier untuk memperoleh data sekunder. Untuk mendukung penelitian kepustakaan, dilakukan juga penelitian lapangan melalui wawancara dengan responden dan nara sumber untuk memperoleh data primer. Data yang diperoleh kemudian dianalisis secara kualitatif dengan metode deskriptif. Berdasarkan hasil penelitian maka penulis menarik kesimpulan bahwa: 1. Pada masyarakat di Bondowoso, baik ayah maupun ibu mempunyai hak yang sama untuk mengasuh anak. Alasan-alasan yang menjadi pertimbangan hakim Pengadilan Negeri Bondowoso dalam memutuskan hak asuh atas anak berdasarkan: pribadi/prilaku orang tua yang mengasuh, kedekatan anak dengan orang tua yang mengasuh, serta kemampuan ekonomi orang tua yang mengasuh. Adapun pertimbangan hakim Pengadilan Agama Bondowoso dalam memutuskan hak asuh atas anak (hadlhanah) adalah berdasarkan pada ketentuan dalam Pasal 105 (a) dan 156 (a) KHI yang menyatakan bahwa “anak yang belum mumayyiz (12 tahun) berada di bawah pengasuhan ibunya”, dan berdasarkan ketentuan dalam Pasal 105 (b) dan 156 (b) KHI yang menyatakan bahwa “anak yang sudah mumayyiz berhak memilih untuk mendapatkan hadlanah dari ayah atau ibunya”. 2. Pertimbangan hakim dalam memutuskan pemberian nafkah terhadap anak adalah berdasarkan tuntutan dari mantan isteri dengan melihat kesanggupan ayah sesuai dengan kemampuan ekonomi/penghasilan ayah. Selain itu, hakim juga memutuskan berdasarkan pertimbangan status sosial ayah dan lingkungan sosial di tempat anak tinggal.
DAMPAK PANDEMI COVID-19 TERHADAP TINGGINYA ANGKA PERCERAIAN DI KABUPATEN BONDOWOSO Muzayyanah
Progresif : Media Publikasi Ilmiah Vol. 8 No. 2 (2020): PROGRESIF : MEDIA PUBLIKASI ILMIAH
Publisher : Universitas Bondowoso

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Abstract

Penelitian ini dilatarbelakangi oleh adanya virus Corona yang mengubah aspek kehidupan manusia, takterkecuali dalam kehidupan berkeluarga.Virus Covid 19 juga menyebabkan banyak orang kehilangan pekerjaannya, yang mempengaruhi hubungan keluarga dan tak jarang berujung pada perceraian. Berdasarkan latar belakang tersebut peneliti tertarik untuk meneliti tentang tingginya tingkat perceraian pada masa pandemi ini, apa saja factor penyebabnya dan apa dampak dari perceraian pada masa pandemi Covid 19. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian field research. Sedangkan data yang dikumpulkan berupa data primer dan sekunder, data yang diperoleh menggunakan teknik wawancara langsung, observasi lapangan dan dokumentasi. Untuk mempermudah dalam pengecekan datanya maka dalam pengecekan keabsahan datanya peneliti menggunakan metode kualitatif deskriptif. Dari penelitian ini penulis mendapatkan beberapa kesimpulan. Pertama, Kantor Pengadilan Agama Kabupaten Bondowoso, selama pandemi Covid kasus perceraian mengalami peningkatanyang sangat Signifikan. Kedua, kasus perceraian selama masa pandemi covid 19 disebabkan oleh beberapa faktor dan faktor yang mendominasi adalah faktor KDRT/faktor perselisihan/pertengkarandan factor ekonomi.
Community Assistance Of Communities Affected By Covid-19 In Economic Recovery Through Entrepreneurship Program (Recycling Used Plastic Glass) In Jebung Kidul Village, Kec. Tlogosari Kab. Bondowoso: Pendampingan Komunitas Masyarakat Terdampak Covid-19 Dalam Pemulihan Perekonomian Melalui Program Wirausaha Waziroh, Iro; Hosaini; Safitri, Muharafah Nur; Muzayyanah; Abrari, Achmad
DEDICATION: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2022): 21 April 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bondowoso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61595/dedication.v2i1.398

Abstract

Community Community Assistance, namely Community University Partnerships from universities which is carried out directly by Lecturers in various forms. In this case, Community facilitators provide assistance using the ABCD method (Asset based community development) is a paradigm in community service, the principle of this approach leads to the context of understanding and internalizing assets, potential, strengths, and their utilization independently and maximally. which was carried out in the village of Jebung Kidul, Kec. Tlogosari kab. Bondowoso. With several forms, namely individual assets, discovery, dream, design, destiny, the first steps we take in this assistance are; (1) Create Initial Plan (2) Form Core Group (3) Sharing Method and Steps of ABCD Partnership to Core Group (4) Strategy for Making Asset Map (5) How to link between assets (6) How to choose Priorities, Low hanging fruits (7) How to prepare an action plan (8) Create an action plan (9) How to monitor and evaluate (10) How to make a report (11) Follow up plan. Community University partnership activities carried out in the village of Jebung Kidul, district. Tlogosari kab. Bondowso begins by looking at the condition of the community who has the potential to find assets in themselves and related community groups to hone and develop these assets by utilizing used plastic glass materials which are managed into a TAS to help the economy of the community who are being affected by the Covid-19 PSBB. This Community Service runs well and is able to realize a useful item so that the community is not only a housewife but has other useful activities.
POLA PENGASUHAN ORANG TUA MENURUT HUKUM KELUARGA ISLAM DI DESA KONGKOMAS KABUPATEN TOLITOLI Muzayyanah; Sapruddin; Ruslan, Murniati
Comparativa: Jurnal Ilmiah Perbandingan Mazhab dan Hukum Vol. 5 No. 2 (2024)
Publisher : Program Studi Perbandingan Mazhab, Fakultas Syariah, Universitas Islam Negeri (UIN) Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/comparativa.v5i2.196

Abstract

Parents are responsible for guiding, protecting, caring, educating and directing children at every stage of their development. As a Muslim, it is recommended that this process carried out based on Islamic family law or what is usually called hadhanah. This research aims to see parenting style according to Islamic family law in Kongkomas Village, Basidondo District, Tolitoli Regency. The type of research used is empirical law with data collection techniques in the form of interviews, observation and documentation. The results from 37 families represented by mothers show that the parenting style used by the majority of parents is democratic. The Democratic parenting style places children as a priority while continuing to supervise them. Based on Islamic family law, parents in Kongkomas Village focus on fulfilling their children's physical, emotional and religious education needs.
Workshop Pencatatan Keuangan Sederhana Bagi Pelaku UMKM di Desa Cupang Kabupaten Cirebon Tri Erie Wardhani; Bambang Tetuko Aji; Muzayyanah; Itat Tatmimah; Darma
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 3 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i3.769

Abstract

UMKM bertahan di tengah kemelut ekonomi memiliki peran penting dalam menyediakan lapangan pekerjaan secara signifikan membantu mengurangi tingkat pengangguran. Pelaku usaha kecil cenderung mengabaikan penerapan akuntansi dan tidak memisahkan keuangan pribadi dengan keuangan usaha. Banyak dari mereka membuat keputusan usaha hanya berdasarkan intuisi dan pengalaman. Program pengabdian masyarakat yang berupa Sosialisasi Pembukuan Sederhana Bagi Stakeholder Usaha Kecil bertujuan membantu pelaku usaha kecil di Desa Cupang agar dapat melakukan pencatatan keuangan yang lebih teratur dan sistematis. Melalui program ini, diharapkan para pelaku usaha dapat mencatat pemasukan dan pengeluaran dengan tepat, mengukur keuntungan dari penjualan, serta memantau perkembangan usaha mereka. Pelaksanaan program ini diawali dengan observasi dan wawancara terhadap usaha kecil yang ada, dilanjutkan dengan kegiatan sosialisasi, dan diakhiri dengan evaluasi pelaksanaan. Hasil dari sosialisasi ini menunjukkan bahwa para pelaku usaha kecil berhasil meningkatkan pemahaman mereka dalam mengelola bisnis dengan menggunakan sistem akuntansi sederhana yang mudah diterapkan. Selain itu, sosialisasi ini juga meningkatkan motivasi mereka untuk lebih efektif dalam mengelola usaha
PENINGKATAN KEMAMPUAN SAINS ANAK USIA 5-6 TAHUN MELALUI PERCOBAAN SEDERHANA PENCAMPURAN WARNA DI TK ISLAM DAUD KHOLIFATULLOH KOTA PADANG Evi Desmariani; Muzayyanah; Lisa Yuniarti; Laila Rahmadona
Jurnal Riset Pendidikan Dasar Dan Karakter Vol 3 No 1 (2021): JURNAL RISET PENDIDIKAN DASAR DAN KARAKTER
Publisher : LP2M Universitas Adzkia

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Abstract

This research is motivated by the problem that the child has not been able to do simple scientific experiments and the child is still unable to recognize cause and effect about the environment. This study aims to improve the science skills of children aged 5-6 years through a simple experiment of mixing colors at the Daud Kholifatulloh Islamic Kindergarten in Padang. This type of research is Classroom Action Research (PTK) which is carried out in two cycles. Each cycle consists of 3 meetings. While the data analysis technique uses a percentage formula and uses a frequency distribution table. The research procedure starts from planning, implementing, observing and reflecting. The results of each cycle showed an increase in the child's ability to do simple scientific experiments and recognize cause and effect about the surrounding environment through a simple experiment of mixing colors at Daud Kholifatulloh Islamic Kindergarten, Padang. Through a simple experiment of mixing colors in conducting simple scientific experiments in pre-action 0% increased in cycle I to 30% and increased again in cycle II to 80%. Meanwhile, in recognizing the cause and effect of the surrounding environment in pre-action, 0% increased in the first cycle to 40% and increased again in the second cycle to 90%. So it can be concluded that a simple experiment of mixing colors can improve the scientific skills of children aged 5-6 years at Daud Kholifatulloh Islamic Kindergarten, Padang.
The Effect of Accounting Information Technology, Competence and Training on the Quality of Bumdes Financial Statements in Supporting Governance and Tourism Village Development Muzayyanah; Erie Wardhani, Tri; Setyawati, Yanthi; Tatmimah, Itat; Veronica, Liony
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.904

Abstract

This study aims to analyze the influence of accounting information technology, competence, and training on the quality of financial statements of Village-Owned Enterprises (BUMDes) in supporting governance and the development of tourist villages in Dukupuntang District, Cirebon Regency. The novelty of this research lies in the integration of three independent variables that were previously studied separately, now examined simultaneously in relation to the quality of BUMDes financial reporting. This research employs a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to 62 active BUMDes managers in the Dukupuntang area. The data were analyzed using multiple linear regression with the help of SPSS software. The findings indicate that accounting information technology and training do not have a significant influence on the quality of BUMDes financial statements, whereas human resource competence has a positive and significant effect. The conclusion of this study emphasizes the importance of enhancing competence as a key factor in improving the quality of BUMDes financial reports. Theoretically, these findings support stewardship theory and broaden the understanding of competence’s role within public sector accountability systems. Practically, the study implies the need to strengthen the capacity of BUMDes managers through structured and continuous development programs.
Determination of Motorized Vehicle Tax Compliance in Terms of Awareness, PKB-BBNKB Optimization, and Public Service Accountability Khotimah, Khusnul; Muzayyanah; Tatmimah, Itat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4803

Abstract

This study aims to examine the influence of taxpayer awareness, the PKB-BBNKB revenue-sharing policy (opsen), and public service accountability on motor vehicle taxpayer compliance in the jurisdiction of the Regional Revenue Management of Cirebon Regency I Sumber. The research adopts a quantitative approach using a survey method with a sample of 100 respondents selected through purposive sampling. Data are collected via questionnaires and analyzed using multiple linear regression with the help of SPSS 25.0 software. The results indicate that taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, suggesting that better understanding and concern about tax obligations increase the likelihood of compliance. The implementation of the PKB-BBNKB opsen policy also shows a positive and significant effect, reflecting that fiscal decentralization through revenue-sharing encourages local governments to improve tax collection systems and services, which in turn boosts taxpayer motivation. Furthermore, Additionally, public service accountability shows no significant impact. This insignificance may be due to the public's perception that public services are administrative and do not directly affect their decisions to comply with tax payments. The simultaneous test (F-test) confirms that the three independent variables collectively have a significant impact on taxpayer compliance.
The Influence of E-Commerce Utilization and Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs) Kurnia, Sindi; Itat Tatmimah; Muzayyanah; Muzayyanah, Muzayyanah
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3a2aes12

Abstract

Digital transformation is increasingly essential for Micro, Small, and Medium Enterprises (MSMEs) to remain competitive in a dynamic business environment. This study aims to analyze the effect of e-commerce adoption and the implementation of accounting information systems (AIS) on MSME performance in Kuningan Regency. A quantitative explanatory research design was employed using purposive sampling, involving 35 MSME owners and managers as respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with a 5% significance level in SPSS (version XX). The results reveal that e-commerce adoption has a significant positive effect on MSME performance (β = 0.45, p < 0.05), particularly in market expansion, service efficiency, and customer engagement. Similarly, AIS implementation shows a significant positive effect (β = 0.41, p < 0.05), supporting better financial transparency and decision-making. The combined adoption of both technologies provides a substantial contribution to improving overall business performance (R² = 0.62). These findings highlight the importance of digital tools for enhancing MSME productivity, sustainability, and competitiveness, offering valuable insights for business owners and policymakers aiming to accelerate digital transformation initiatives.
Co-Authors Abrari, Achmad Bambang Tetuko Aji Darma Erie Wardhani, Tri Evi Desmariani Fitriya Sari Harry Safari Margapradja Hosaini Itat Tatmimah Itat Tatmimah khusnul khotimah Kurnia, Sindi Laila Rahmadona Lisa Yuniarti Mohamad Djadjuli Murniati Ruslan MUZAYYANAH MUZAYYANAH, MUZAYYANAH Rinni Indriyani Safitri, Muharafah Nur Sapruddin Setyawati, Yanthi Surono tatmimah, Itat Tri Erie Wardhani Veronica, Liony waziroh, iro