p-Index From 2021 - 2026
23.979
P-Index
This Author published in this journals
All Journal POSITRON Jurnal Penelitian Fisika dan Aplikasinya (JPFA) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura JPSE (Journal of Physical Science and Engineering) Briliant: Jurnal Riset dan Konseptual SEJ (Science Education Journal) Jurnal Penelitian Pendidikan IPA (JPPIPA) JPF : JURNAL PENDIDIKAN FISIKA Jurnal Pendidikan Fisika dan Teknologi Madinah: Jurnal Studi Islam Al-Musthofa: Journal of Sharia Economics Alamtara: Jurnal Komunikasi dan Penyiaran Islam Al Furqan: Jurnal Ilmu Al Quran dan Tafsir Jurnal MEBIS (Manajemen dan Bisnis) Proceedings of Annual Conference for Muslim Scholars Bubungan Tinggi: Jurnal Pengabdian Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal Riset Pendidikan Fisika Invest Journal of Sharia & Economic Law Behavioral Accounting Journal Safari : Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Islamic Economics and Finance Journal of Public and Business Accounting Jurnal MIPA dan Pembelajarannya Jurnal Ekonomi Manajemen Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Kabar Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Bharasumba Jurnal Multidispliner Jurnal Pengabdian Masyarakat Berkarya Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIMR : Journal Of International Multidisciplinary Research JICS : Journal Of International Community Service JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics JISEF : Journal Of International Sharia Economics And Financial International Journal of Sustainability in Research (IJSR) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan PHENOMENON : MULTIDISCIPLINARY JOURNAL OF SCIENCES AND RESEARCH INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT Shidqia: Jurnal Keuangan dan Perbankan Syariah Ekspresi: Publikasi Kegiatan Pengabdian Indonesia E-Amal: Jurnal Pengabdian Kepada Masyarakat Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Inovasi Sosial: Jurnal Pengabdian Masyarakat Alkasb: Journal of Islamic Economics Equality
Claim Missing Document
Check
Articles

PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER Rohmah, Yuni; Setiawan, Hendrik; Mubarriroh, Lailatul; Mamdukh, Muhammad; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.694

Abstract

The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH Karomah, Ummul; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1098

Abstract

Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company.
KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1131

Abstract

The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement
AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1132

Abstract

The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others
PERAN AUDIT SYARIAH DALAM PELAYANAN PERBANKAN SYARIAH UNTUK MENINGKATKAN KEPERCAYAAN MASYARAKAT Mafikah, Ananta Delyana; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1134

Abstract

This research investigates the important role of sharia audit in increasing public trust in sharia banking services. The title was chosen to view the important contribution of sharia audit as a mechanism for monitoring and ensuring compliance with sharia principles in bank operations. The aim of the research is to evaluate the extent to which sharia audits can strengthen the integrity and transparency of sharia financial institutions. The research method involves document analysis, so that there are results to gain in-depth insight. The research results show that sharia audits have a positive impact in creating a more trustworthy sharia banking environment, ensuring compliance with Islamic ethical values, and strengthening harmonious relations between sharia banks and their communities.
Pendampingan Melalui Program Pembinaan Kompetisi Sains Madrasah Sebagai Upaya Peningkatan Prestasi Eny Latifah; Yusuf Yusuf
Jurnal Kabar Masyarakat Vol. 3 No. 1 (2025): JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v3i1.2945

Abstract

This Community Service has the objective of providing assistance to students at the Elementary Madrasah level in the Republic of Indonesia Ministry of Religion Program called the Madrasah Science Competition (KSM). As a form of community service in improving student achievement, there needs to be guidance in encouraging the existing KSM program. The purpose of the service is to provide guidance for elementary Madrasah students in KSM in the fields of Science and Mathematics Integration of Religion. The results of community service are (1) Guidance is given in the form of providing materials, trials and evaluations; (2) Guidance in the form of assistance in providing motivation and direction in participating in KSM; and (3) Guidance can provide a positive impact, especially for students who participate in KSM and Educational Institutions in general in improving the quality of education. (4) Guidance is able to improve student achievement in the field of science that is of interest in the competition.
NILAI SOSIAL-RELIGIUTAS PADA AKUNTANSI PERTANIAN Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i01.1010

Abstract

This research aims to understand the values contained in agricultural production costs. This research uses the Islamic paradigm as its research paradigm. The Islamic paradigm views that everything that exists comes from God and will return to God. In addition, the Islamic paradigm also views that there is no contradiction between faith-worship and knowledge-pious deeds and runs in harmony. The results of this study show that the use of the Islamic paradigm in this study clearly opens our understanding of the existence of hidden values in the farming process which in fact can shape the character of farmers into a complete human being, namely a human being who is physically and mentally prosperous and has divine awareness.   In addition, this study also shows that farming activities carried out by Javanese farmers are not only limited to fulfill life but also to revive the universe and the positivist paradigm cannot fully capture the values contained in production costs because the positivist paradigm views the inner welfare of farmers reflected in various social and ritual activities for agricultural activities as production inefficiencies.
PERAN GENDER PEREMPUAN DALAM UPAYA MENCIPTAKAN PERDAMAIAN DEMI MEWUJUDKAN PEMBANGUNAN YANG BERKELANJUTAN DI TINGKAT GLOBAL Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i01.1011

Abstract

Research using qualitative methods with this type of literature has the aim of knowing the role of women's gender in efforts to create peace and the role of realizing sustainable development at the global level. The results showed that the role of women's gender in creating peace from the countries of Indonesia, Afghanistan, India, Lebanon, Sudan, Pacific Islands, Central African Republic (CAR), Uganda, and Democratic Republic of Congo (DRC) are: (1). Women play a role as Peacekeeping operations; eradicate the suppression of women's rights, eradicate domestic violence, rape, and sexual harassment, (2). women play a role in empowering women, improving the economy of women (3) Female gender (Female Peacekeepers) who play a role in security for prevention. While the role of women's gender in realizing sustainable development is: (a) The role of promoting gender equality, increasing gender equality, increasing women's welfare. (b) Increasing women's welfare, both in the economic and political spheres and providing operational assistance in efforts to empower women.
HUKUM EKONOMI SYARIAH ATAS BUNGA BANK Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 02 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i02.1125

Abstract

This research, which has the aim of knowing the sharia economic law on bank interest, uses a qualitative method with the type of literature study. Where to see Banking has the impression of a Financial Institution that runs usury with the application of interest in managerial, especially existing products. Sharia Economic Law in terms of Wasathiyah and Harakah Values found 3 views on the law of interest, namely first, Pragmatic: interest is an additional profit that can be taken from the banking business process, interest is obtained from the net profit of the bank. Second, Realist-modernist: interest is taking advantage of the benefits of the people that are measurable and do not oppress anyone Third, Fundamental: bank interest in both conventional and Islamic banking should be avoided
PERAN SERTIFIKAT HALAL DALAM MENINGKATKAN PERTUMBUHAN EKONOMI SYARIAH DI INDONESIA Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 02 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i02.1126

Abstract

Halal certificates are seen as an identity that symbolizes the existence of halal in a product with the provisions of Islamic sharia. Its existence is often seen as a manifestation of sharia economic growth. This study aims to determine the extent of the role of halal product certification in increasing sharia economic growth in Indonesia. The method used is library research by collecting, analyzing and interpreting data sources originating from books, journals or other references with the aim of obtaining correct and correct information. The results of the study show that the role of halal product certification in sharia economic growth in Indonesia is: (1) halal certification becomes an instrument in the existing halal chain in the sharia economy in order to increase economic growth. (2) Halal certification is a driving force for Indonesia's achievements with the implementation of its sharia economic system, and (3) Halal certification has a role in increasing the quantity of economic growth in Indonesia because it is able to provide development support in the real industrial sector which is the main attraction for entrepreneurs.
Co-Authors Abdillaika Martiwi, Wanala Abdul Kholiq Abdullah, Rudi Achmad Asrori Adi Cahyo, Wisnu Handika Aditiya, Wahyu Faizal Afandy, Saiful Afiqul Rifqi, Muhammad Afiyah, Ikrimatul Afiyati, Roviqo Agus Suprapto Agus Widayoko Agustina, Wa Ode Ahmad Izul Arif Zairifli Aicha Widia Dzilfachriah Aiman, Aziq Nur Ainur Rokhman, Muhammad Akhmad Fauzi Sayuti Al Hariz, M. Lubab Al-Busthomi, Yazid Alfun Nada, Laila Alya Khoioni Muhibbah Amelia Ali, Shenny Ratna Amelia, Rika Nur Ananta Delyana Mafikah Antoni Julian Anugrahi Putri Ziyadatin Ilmi Anugrahi Ziyadatin Ilmi Ardian Setya A Ardian Setya A, Ardian Setya Arif H, M. Syaiful Arif Hidayat Arif Hidayat Arif Zairifli, Ahmad Izul Arifatin, Nanik Arifiatin, Nanik Arina Faridatul Mahmudah Arti, Siti Wiana Assa Eka Oktaviani Asy Sya’Bany, Ghulam Atsnaita Yasrina Aula, Aslikhul Auliyah, Lutfi Azizah, Lailiyatul Azizah, Rismatul A’yun, Qurrota Badriah, Lailatul Bariroh, Azkiyatul Cahya utami, Okky Ambarita Cahyani Intan Ramadani Cahyo, Daeng Nur Chusnana Insyaf Yogiyanti Daeng Achmad Suaidi Damara, Dandi Deny Pra Setyo Deris Afdal Yusra Dewi Ayu Lestari Dewi Priyantini Dheny Adresima, Rima Diva Ayu Pramiswari Dwi Lestari Dzakiroh, Kusuma Endang Purwaningsih Endang Purwaningsih Ernila Siringo Ringo Estianinur Estianinur Fadlilah, Eva Shofiyatul Fahni Sahira, Mitha Fajar, M. Nurul Fajarwati, Athiyatul Muharromah Fajriyatul Abadiyah Farichah, Zumrotul Farida, Erna Aulia Fariskasari, Cindy Andini Farokhah, Fiqih Aisyatul Ferdian Afrizal, Achmad Firdaus, Rohim Aminullah Fitri Nur Rohmah Fitria Adie, Ciska Fitriyah, Nila Nisatul Ghulam Asy Syah’Bany Ghulam Asy Sya’Bany Handika, Wisnu Hari Wisodo, Hari Hashin, Muhammad Hishin Al Hendrik Setiawan, Hendrik Heni Nur Rohim Hidayah, Mia Lailatul Hikmatus Sa'diyah Hikmatus Sa’diyah Himanda, Ismi Wilma Hutkemri Zulnaidi Ilma, Aidah Nur Indi Shofiyah Indira Putri, Neziana Indriyawanti Indriyawanti Inne Zulistiani Invony Dwi Aprilisanda Irawati, Henik Ismi Laili Afwa Jami’uswaniyah, Siti Nur Karomah, Ummul Khoirul Ummah Kholifah, Mimin Nurul Khujjah, Shohibul Khusnatul Zulfa W Kurniawan, Ananda Rossy Kurniawan, Bakhrul Rizky La Ode Sugianto Laode Muhammad Hasrul Adan Lia Fibriyanti Lia Yuliati Lia Yuliati, Lia Lil Hikam, Jamhari Luhri, Ida Shofiana Mafikah, Ananta Delyana Mamdukh, Muhammad Maria Chandra Sutarja Martiwi, Wanala Abdilaila Martiwi, Wanala Abdillaika Masulah, Bidayatul Masyfu’i, Moh. Wildan Maulidah Putri, Gita Mei Mimin Nurul Kholifah Mohammad Khoiruddin, Mohammad Mu'minah, Rina Ummatul Muawanah, Rifatul Mubarriroh, Lailatul Muhammad Afiqul Rifqi Muhammad Afton Ilman Huda Muhammad Dian Ilham Akbar Muhammad Syawaluddin Akbar Mustaghfirin, Muhammad Mu’minah, Rina Ummatul Nabila Putri, Primadia Nadiyah El-Haq Diyanahesa Nanang Winarno Nanda Rizky Aulia Nandang Mufti Napu, Fitria Nikmah, Zahrotun Ningsih, Fila Wahyu Nofitasari, Yulia Nora Susiana Nouvel Zabidi Nugroho Adi Pramono, Nugroho Adi Nur Amelia, Rika Nur Habib, Asifi Antoni Nur Ilma, Aidah Nur Lia, Wiwin Nur Rofiq Nur Rohmawati, Ismy Tsaniyah Nur Utami Amaliah Nurah, Nurah Nuriah, Filza Nuriyah, Filza Nuroini, Dina Afifah Nurul Hidayati Nurul Khoiriyah Nurvita Sari, Silvi Indah Parno Paulina, Ningsih Pramiswari, Diva Ayu Prastya, Donny Pratama, Rifki Danu Prazetya, Donny Putra Andika Yoga Pratama Putri Lestari, Anggita Putri, Devi Azlina Qolbi, Syahroini Wasifaul Ramadani, Cahyani Intan Ridwan, Fazar Abid Rifai, Mochamad Khoirul Rifqi, Muhammad Afiqul Rika Nur Amelia Riskawati Riskawati Rismatul Azizah Rizky, Choirul Rizkyanti, Elta Robi Kurniawan Rofiqo Afiyati Rohmah Al-Khoiriyah, Nadiatur Rohmah, Yuni Rohmat, Syarif Rohmatul Umah, Shoffi Rohmawati, Ismy Tsaniyah Nur Roisyatul Hifdiyah, Wilda Rosidah, Silvi Alifatur Sa'diyyah, Aminatus Safitri, Ikke Nur Sahal Fawaiz Saibatul Fauziyah Saidaturrohmah, Nur Salsabila, Wilda Salma Samsul Arifin Sandhi Setya Praptama Sa’diyah, Hikmatus Sentot Kusairi Setiyawati , Putri Sulis Setiyawati, Lisa Setiyawati, Putri Sulis Setyo, Deny Pra Sherly Verlinda Shifa, Septi Cahyati Shohibus Shulton, Muhammad Sholihah, Nafiatus Sifatus Sholikah Sigit Triwibowo Silvi Indah Nurvita Sari Siti Juwariyah Siti Nur Qomariyah Sitti Atiyatul Mahfudoh Sobibatur Rohmah, Nafilah Soepriyono Koes H Suhailah Suhailah Suhailah, Suhailah Sukma, Diniyah Sukmawati, Lara Supriana, Edi Supriana, Edy Supriyono Koes Handayanto Suroso suroso Suroso Suroso Sutopo Sutopo Sya'ban, Ghulam Asy Syamsiyah, Cicik Tsaniyah Rahmah Halizah Umah , Shoffi Rohmatul Umah, Khurul Aimatul Ummah, Khoirul UMMAH, KHURUL AIMMATUL Ummu Karomah Usmakrifah, Usmakrifah Utami Agustin, Indri Ati Wahyudha Tri Setiyoaji Wasifaul Qolbi, Syahroni Widyawati, Widuri Wijayanti, Iin Wilda Roisyatul Hifdiyah Wisnu Handika Adi Cahyo Wulandari, Dewi Irma Yanuar Dhita Tri Nugroho Subiyanto Yeyehn Dwi Sugara Yoga Pratama, Putra Andika Yohanes Dwi Saputra, Yohanes Dwi Yusuf Yusuf Yusuf Yusuf Yusuf, Muhammad Baharuddin Zairifli, Ahmad Izul Arif Zaitul Harizah Zakiyuddin , Ahmad Salim Ziyadatin Ilmi, Anugrahi Putri Zulfa W, Khusnatul Zulistiani, Inne