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<![CDATA[PENGARUH KUALITAS PELAYANAN ISLAMI TERHADAP KEPUTUSAN NASABAH DALAM PEMBIAYAAN MURABAHAH ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 1 No 2 (2021): DINAMIKA : Jurnal Manajemen Sosial Ekonomi ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern ]]>
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DOI: 10.51903/dinamika.v1i2.1
<![CDATA[Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.]]>
<![CDATA[Pelatihan Kompilasi Laporan Keuangan Di Kalangan Siswa SMA/SMK Berbasis Online ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Perigel: Jurnal Penyuluhan Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Perigel: Jurnal Penyuluhan Masyarakat Indonesia ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/perigel.v2i4.1283
<![CDATA[This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, namely providing benefits to the community. This PKM activity is aimed at high school students located on Jalan Social Palembang. The method for implementing community service activities is by providing online training. The target participants for this training are Karya Ibu High School students. For the Raden Fatah State Islamic University, the Faculty of Economics and Islamic Business is one of the means to introduce the Raden Fatah State Islamic University of Palembang and is a community service activity carried out by Lecturers at the Raden Fatah State Islamic University of Palembang to be able to apply the knowledge they have to the community. . The topic chosen for this activity was training in making financial reports among high school/vocational school students. This topic was chosen because it remembers the importance of understanding in preparing financial reports to be able to measure the company's performance and financial position. The output resulting from this community service activity is a module in the form of a financial report compilation and as the final stage, we will create a report on the implementation of this Community Service (PKM) task.]]>
<![CDATA[PENGARUH BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH MELAKUKAN GADAI EMAS DIPEGADAIAN SYARIAH ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jebaku.v1i3.88
<![CDATA[Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.]]>
<![CDATA[PENGARUH PEMBIAYAAN MURABAHAH TERHADAP PERKEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) PADA BAITUL MAL WAT- TAMWIL (BMT) ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurimea.v1i3.31
<![CDATA[The development of Islamic economics in Indonesia takes place so rapidly. In 1992, BMT was the forerunner of the birth of Islamic banks. Then the development of BMT grew alive after receiving support from the Small Business Business Incubation Foundation (YINBUK) which was initiated by the Indonesian Ulema Council (MUI). Along with this, Islamic financial institutions with a micro scope, refer to Law Number 25 of 1992 concerning Cooperatives and Ministerial Decree No. Baitul Maal wat-Tamwil (BMT) is also increasingly showing its existence. BMT which is legally formal as a sharia microfinance institution with a cooperative legal entity which is different from Islamic banks. The difference is in the legal aspect where Islamic banks are under the auspices of Bank Indonesia (BI) while BMTs are under the State Ministry of Cooperatives and MSMEs.6 Ba'i al-Murabahah, namely buying and selling mabi' with ra's al-mal (cost of goods) plus a number of conditions agreed in the contract.9 In a murabahah contract, the seller must notify the cost of goods he bought and determine a level of profit in addition. Murabaha contracts can be made for purchases by purchase order. In terms of Imam Shafi.I in the book Al-Um, known as Al-Amir bi ash syira.10 According to Ascarya, Murabahah is an Islamic fiqh term which means a certain form of buying and selling when the seller states the cost of acquiring the goods, including the price of the goods and other costs incurred to obtain the goods, and the desired level of profit. Judging from the above phenomenon, Murabahah Financing can affect the development of micro, small and medium enterprises (MSMEs) in BMT. The purpose of this study was to determine how the effect of Murabahah Financing on the development of Micro, Small and Medium Enterprises (MSMEs) in BMT The number of samples in this study was 78 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained was then processed using the SPSS 22 application. The results of this study indicate that the value of t count > t table (4.207 > 1.993) and a significant value of 0.000 < 0.05 which means that partially the Murabahah variable has a positive and significant effect on the development of MSMEs in BMT.]]>
<![CDATA[PENGARUH LABELISASI HALAL TERHADAP KEPUTUSAN PEMBELIAN HAND SANITAIZER SC JOHNSON PUMP PADA SAAT PANDEMI COVID 19 ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 1 No. 3 (2021): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurimbik.v1i3.50
<![CDATA[In accordance with Indonesian Government regulations no. 69 of 1999 concerning advertising and labeling article 2 paragraph 1 which reads "that every company or individual who wants to produce or import products into Indonesian territory for trade is obliged to put a label on or inside the product packaging". Then in 2014 appeared Law no. 33 of 2014 regarding halal assurance of a product which requires producers to register their products for halal testing by the MUI (Indonesian Ulema Council) the inclusion of "Halal" has been decided and regulated with the Ministry of Religion and Ministry of Health No. 427/MENKES/SKB/VIII/1985 . This is one of the responsibilities of producers to Muslim consumers in Indonesia. There is still one other institution tasked with specifically overseeing the products that will be consumed by Muslims, the institution is (LPPOM-MUI) the Drug and Food Circulation Supervision Agency under the auspices of the Indonesian Ulema Council. One of the goals of the government to make the constitution is to guarantee and protect Muslims in Indonesia. Judging from the above phenomena, purchasing decisions that include Halal Labeling can be taken into consideration when purchasing an item or product. The purpose of this study was to find out how the effect of Halal Labeling on the purchase decision of the Johnson Pump Hand Sanitizer during the Covid 19 pandemic. The number of samples used in this study was 50 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the purposive sampling method using the hair formula. The data obtained is then processed with SPSS 22.0 The results of this study show the t count > t table (11,463 > 1,67793) and a significance value of 0.000 < 0.05, it can be concluded that the hypothesis states that the results of the halal labeling variable (X1) have a positive and significant effect on purchasing decisions. hand sanitizer sc johnson pump during the covid 19 virus pandemic.]]>
<![CDATA[Pengaruh Profitability Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index ]]>
<![CDATA[Mulyani Rizki]]>;
<![CDATA[M. Najib]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v1i3.1522
<![CDATA[To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase]]>
<![CDATA[Pendampingan Penyusunan Laporan Keuangan Nirlaba Sekolah Yayasan Nurul Insan Dengan Microsoft Excel ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 2 (2021): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jpkmi.v1i2.184
<![CDATA[Kewajiban dosen sebagaimana yang diamanatkan Tri Dharma Perguruan Tinggi adalah melakukan pengabdian kepada masyarakat. Untuk itu, tim penulis melakukan bentuk pengabdian kepada masyarakat dalam bentuk Pendampingan Penyusunan Laporan Keuangan Sekolah Yayasan Nurul Insan Dengan Microsoft Excel sebagai mitra binaan yang bergerak di bidang pendidikan anak usia dini. Kesulitan yang dialami mitra adalah penyusunan laporan keuangan serta pencatatan transaksinya belum rapi dan masih manual. Melalui serangkaian kegiatan pendampingan yang dilakukan bersama mitra, diperoleh kemajuan sehingga mitra binaan bisa melakukan pencatatan transaksi secara rapi dan penyusunan laporan keuangan nirlaba menggunakan aplikasi Excel sesuai PSAK No. 45 tentang pelaporan keuangan entitas nirlaba.]]>
<![CDATA[Pengaruh Religiusitas Terhadap Keputusan Pembelian Busana Muslim ]]>
<![CDATA[Mulyani Rizki]]>;
<![CDATA[Defatrian Defatrian]]>
<![CDATA[ Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jbep.v1i2.313
<![CDATA[The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trading business. The Indonesian Muslim community today is increasingly aware of the importance of the fashion aspect which does not only involve choosing clothes, but is also related to style and trends, even when they wear the hijab. The high intensity of purchasing Muslim fashion through e-commerce in recent years and how important it is to fulfill lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, religiosity is a consideration when making decisions to purchase Muslim fashion. The aim of this research is to find out how religiosity influences Muslim clothing purchasing decisions. The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability sampling method using the Slovin formula. The data obtained was then processed using the SPSS 25 application. The results of this research show that the selbelsar t value was 2.429 and the selbelsar significance value was 0.017 at a significance level of 0.05. The conclusion of the results obtained is a value of 0.017 < 0.05, so a hypothesis is obtained which states "Religiosity has a positive influence on the purchasing decision variable and the buying of Muslim clothing..]]>
<![CDATA[The Influence of Belief Consumers on Product Purchasing Decisions Beauty Online Through E -Commerce ]]>
<![CDATA[Mulyani Rizki]]>;
<![CDATA[Tanti Rosa Diyan Pratiwi]]>
<![CDATA[ International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijems.v1i4.395
<![CDATA[The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trade business. Indonesian Muslim society today is increasingly aware of the importance of fashion aspects that not only involve choosing clothes, but also relate to style and trends, even when they wear the hijab. The high intensity of Muslim fashion purchases through e-commerce in recent years and how important it is to meet lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, researchers are interested in exploring and assessing the impact of consumer trust on online beauty product purchasing decisions through E-Commerce. The purpose of this study is to determine how consumer trust influences online beauty product purchasing decisions through E-Commerce. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used a simple random sampling method. The data obtained were then processed using the SPSS 26 application. Based on the results of the study, it shows that Trust has a positive and significant effect on online beauty product purchasing decisions through e-commerce. Proving that ha is accepted, the results of this study indicate that high trust can influence consumers to make purchases through e-commerce.]]>
<![CDATA[Memberikan Kognisi Melalui Pengenalan Laporan Keuangan Kepada Siswa SMK di Palembang ]]>
<![CDATA[Mulyani Rizki]]>
<![CDATA[ Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 1 No. 3 (2024): September : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kes ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.62951/dinsos.v1i3.949
<![CDATA[Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports]]>
