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Perspektif Hukum Penggunaan Gugatan Sederhana Sebagai Sarana Penyelesaian Kredit Macet Bank Bri Cabang Sidenreng Rappang Unit Bila NUR AZLINA; Azlina, Nur; Jadda, Asram A. T.; Hamzah, Hartono; Hidayat, Asrul
Animha Law Journal Vol 2 No 2 (2025): Animha Law Journal
Publisher : Astha Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65675/alj.v2i1.166

Abstract

Penelitian ini membahas efektivitas penggunaan gugatan sederhana dalam penyelesaian kredit macet di Bank Rakyat Indonesia (BRI) Kantor Cabang Sidenreng Rappang Unit Bila. Tujuan penelitian ini adalah menganalisis penerapan gugatan sederhana dalam menangani kredit bermasalah serta mengukur efektivitasnya dalam memberikan solusi hukum yang lebih cepat dan efisien dibandingkan dengan litigasi biasa. Penelitian ini menggunakan pendekatan normatif-empiris, yang mengombinasikan analisis hukum tertulis dengan pengamatan langsung terhadap implementasi hukum di masyarakat. Data dikumpulkan melalui wawancara dengan pihak bank, studi kepustakaan, serta analisis dokumen terkait kasus kredit macet.Hasil penelitian menunjukkan bahwa penggunaan gugatan sederhana memungkinkan bank untuk menyelesaikan kredit macet secara lebih efektif karena prosedurnya yang lebih ringkas dan cepat. Gugatan ini memberikan kepastian hukum bagi bank dalam proses eksekusi jaminan, sehingga risiko kerugian dapat diminimalkan. Dengan demikian, mekanisme gugatan sederhana menjadi alternatif penyelesaian sengketa yang lebih efisien dibandingkan dengan mekanisme litigasi konvensional.
Penerapan Teknik Minibiopori Untuk Tanaman Hortikultura dan Analisis Dampak Ekonomi Masyarakat Dahliaty, Andi; Sophia, Halida; Azlina, Nur; Siregar, Siti Saidah; -, Susilawati; Nugroho, Titania Tjandrawati; Safitri, Selfi Yanti
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2026): Januari 2026
Publisher : LPPM Universitas Pekalongan

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

Abstract

Pengelolaan sampah organik rumah tangga di Desa Sungai Berbari, Kecamatan Pusako, Kabupaten Siak, merupakan permasalahan yang mempengaruhi kondisi ekonomi dan lingkungan. Kegiatan pengabdian Masyarakat ini bertujuan untuk menerapkan teknik minibiopori dalam pengelolaan sampah organik sekaligus meningkatkan produktivitas lahan pekarangan untuk tanaman hoktikultura dan analisis dampak ekonomi terhadap penerapan teknik minibiopori. Metode yang digunakan meliputi sosialisasi, pelatihan pembuatan biopori, dan pendampingan implementasi. Evaluasi kegiatan menunjukkan hasil yang sangat signifikan, diantaranya peningkatan pengetahuan peserta tentang biokompos hingga 90%, pengurangan biaya pupuk sebesar 80%, dan peningkatan pendapatan rumah tangga hingga 75%. Selain itu, program ini dinilai mudah diterapkan dan berpotensi membuka peluang usaha baru serta mendukung ketahanan pangan desa. Hasil ini menunjukkan bahwa teknik minibiopori memberikan manfaat ekonomi dan keberlanjutan lingkungan bagi masyarakat desa.
The Impact of Green Accounting on Firm Value: The Mediating Role of Company Growth Lubis, David Seand Rafael; Wiguna, Meilda; Azlina, Nur
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.124

Abstract

Research aims: This study examines the effect of green accounting on firm value with company growth as a mediating variable. The increasing demand for corporate sustainability has encouraged firms to integrate environmental considerations into their accounting practices. Design/Methodology/Approach: Using a quantitative research approach, this study analyses secondary data obtained from companies that implement green accounting practices. The data are analysed using mediation analysis to evaluate both direct and indirect relationships among variables. Research findings: The results indicate that green accounting has a positive and significant effect on firm value. Furthermore, green accounting also positively influences company growth, thereby enhancing firm value. The mediation test reveals that company growth partially mediates the relationship between green accounting and firm value. These findings suggest that implementing green accounting not only strengthens corporate growth but also increases firm value by improving stakeholder trust and long-term sustainability performance. Theoretical contribution/Originality: This study contributes to the literature on sustainable accounting by providing empirical evidence on the strategic role of green accounting in enhancing firm value.
ANALYSIS OF BENEVOLENCE FUND ACCOUNTING AND MANAGEMENT AT BANK SYARIAH INDONESIA KCP DURI HANGTUAH 1 BENGKALIS Asnidar Daulay, Rani; Azlina, Nur
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 2 No. 2 (2025): MBisKu, July 2025
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v2i2.1323

Abstract

This study aims to analyze the management mechanism of benevolence funds and identify implementation constraints and solutions at Bank Syariah Indonesia (BSI) Sub-Branch Office (KCP) Duri Hangtuah 1, Bengkalis. Benevolence funds are social funds—sourced from late fees, donations, and non-refundable payments—that are excluded from bank operational income. Using a descriptive qualitative method with data gathered through interviews, observation, and documentation, the study evaluates the bank's compliance with Sharia standards.The results demonstrate that the bank's recording, recognition, and reporting of benevolence funds comply with PSAK 109 regarding Accounting for Zakat, Infaq, and Alms. The process involves four stages: collection, segregated recording, social distribution (e.g., poverty relief and education), and supervision by the Sharia Supervisory Board. Key constraints identified include low public literacy, a shortage of local distribution partners, and suboptimal public reporting. To address these, the bank has implemented customer education, local partnerships, and improved internal transparency. The study concludes that while management aligns with Sharia principles, improvements in socialization and reporting transparency are necessary
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Al Azhar A Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amri, Taqiyuddin Andi Dahliaty Asnidar Daulay, Rani Asrul Hidayat Azahra, Mutiara Azwir Nasir Bahri, Fathul Damariswara, Rian Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Edi Erwan Eka Maulana, Gilang Emrinaldi Nur DP Endang Sri Mujiwati Evi Sribudiani Fathul Bahri Fawaida, Ulya Firdaus Firdaus Halida Sophia Hamzah, Hajrah Hamzah, Hartono Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Henni Noviasari Hua, Me Humairoh, Fitri HUSNI SHABRI Idrianto, Odi Ilma, Arini Ilma Imam Fakhruddin Indira, Nur Ira Amelia Iznillah, M. Luthfi Jadda, Asram A. T. James Hellyward Jauhariah, Siti Julita Julita Kamaliah Kamaliah, Kamaliah Listiawati, Irda Lubis, David Seand Rafael Luthfi, Muhammad Maulana, Gilang Eka Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi iznillah Muhammad Mardhiansyah Mukhlisin Mukhlisin Muslim, Ego Nafis, Cholil Nainggolan, Misco Valensi Naza, Ahrun Noratika, Noratika Nur Azlina Nurhasanatang, Siti Nurul Ardiani Nurulita, Suci Putra, Arfend Adi Putra, Rizki Agus Putri, Siti Nurrahayu Qizam, Ibnu Rahmani, Sofiah Rahmawati, Lusi Ramadhan, Gian Riovi Ramaiyanti, Sinta Ratnawati , Vince Rheny Afriana Hanif Rijal, Abdul Rini, Disti Marta Rino Riyaldi Riovi Ramadhan, Gian Rita Anugerah Rofika Rofika Rofika, Rofika Rosman, Romzie Safitri, Meilina Safitri, Selfi Yanti saputri, sri mulya Sari, Embun Widya Siregar, Siti Saidah Siregar, Siti Saidah Siregar, Zhakia Nathasha Surohman, Irzan Susilatri Susilatri, Susilatri Susilawati - Susilawati, Susilawati Syafri Ahmad, Syafri Syahida, Aztyara Taufeni Taufik Titania Tjandrawati Nugroho Triwahyuni, Mustika Tsalitsa, Annuriana Yananta Sari, Debyta Yesi Mutia Basri Yulia, Fanny Yundari, Yundari Yunni, Yunni Zulfikar Hasan