Articles
PERAN AKUNTAN DI ERA SOCIETY 5.0
Nurvita Sari, Silvi Indah;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jiar.v2i02.1152
This research aims to find out the role of accountants in the Society 5.0 era. The research method is qualitative with the type of literature. The result of the research is that in the era of Society 5.0, accountants can carry out their work processes using technology (digital) so that they are completed quickly. Although the role of the accounting profession has been replaced by technology in the Society 5.0 era, the accounting profession still has new career opportunities and its role is expanding. Therefore, accountants must develop (digital) technology competencies, implement new technology prototypes (learning-by-doing process), train based on Society 5.0 programmes (digital human skills), respond to changes in industry, business, and technological developments, and international certification-based training. The limitation of this study lies in the national documents used in this study. This led to a lack of information obtained during the analysis of this research. If there is a desire to continue this research in the future, we hope to enrich the international literature and enable a comparison of the transformation of the role of accountants at each stage of Society 5.0
Shari’ah Enterprise Theory (Amanah) Pada Pendekatan Behavioral Accounting Dalam Menilai Shari’ah Microfinance (Studi Kasus Pada Koperasi Syariah Lamongan)
Latifah, Eny
Shidqia: Jurnal Keuangan dan Perbankan Syariah Vol. 1 No. 2 (2022): Desember
Publisher : Fakultas Agama Islam
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30999/jsn.v1i1.769
Tujuan penelitian ini adalah untuk mengetahui penerapan Shari’ah Enterprise Theory khsusnya tingkat amanah dengan pendekatan behavioral accounting dalam kinerja manajerial koperasi syariah Lamongan dengan study kasus koperasi BMT Bina Ummat Sejahtera Lamongan. Penerapan amanah dalam menjalankan manajerial di Microfinace seperti koperasi syariah memang tidaklah sulit untuk memberikan penilaian, karena Sumber Daya Manusia dalam hal ini adalah karyawan yang ada dikoperasi syariah jumlahnya minim sehingga sistem pengontrolan dan penilaian kinerja lebih efektif dan efesien. Hasi penelitian ini adalah karyawan yang ada di koperasi syariah Lamongan mampu menerapkan Shari’ah Enterprise Theory dalam aplikasi nilai amanah dan tanggungjawab yang diberikan anggota koperasi kepada pengelola koperasi syariah mampu dijalankan dengan sebaik-baiknya dengan penuh keikhlasan. Karyawan koperasi tidak hanya menjaga hablum minan naas akan tetapi juga menjaga hablum mina Allah, sehingga dalam menjalankan amanah dan tanggungjawab bisa dijalankan dengan ikhlas karena apa yang kita kerjakan di dunia ini tidak luput dari pantauan dari Allah SWT.
Moderasi Beragama: Optimalisasi Lembaga Sosial Ekonomi Keagamaan dengan Filantropy Islam
Latifah, Eny;
Umah, Khurul Aimatul
Proceedings of Annual Conference for Muslim Scholars Vol 6 No 1 (2022): AnCoMS, APRIL 2022
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36835/ancoms.v6i1.397
Background: Religious moderation is not only driven by the understandings and beliefs held by religious people but also actualization in the application of worship and mu'amalah that is built in a religion. Islam itself has philanthropy which is a reflection of actualizing the fulfillment of maqoshid sharia. The purpose: this study is to optimize the application of Islamic philanthropy in the Religious Socio-Economic institutions in increasing the value of religious moderation. The results: showed that religious moderation was not optimized by the Religious Socio-Economic Institution in the application of Islamic philanthropy which was reflected in the fulfillment of maqoshid sharia. Main Findings: The findings of this study indicate that socio-economic religious institutions should improve their strategies by developing strengths and turning threats into opportunities.
Moderasi Beragama: Philantropy Ekonomi Islam Melalui Kepatuhan Zakat Hasil Laut di Pesisir Lamongan
Latifah, Eny
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36835/ancoms.v7i1.473
The purpose of this study is to determine the extent to which the coastal communities of Lamongan reflect compliance in paying zakat on marine products as a form of Islamic economic philanthropy in reflecting religious moderation. The research method used is descriptive qualitative with the type of case study in the Fisherman's Association of Kranji Village, Paciran District, Lamongan Regency. in the Fishermen Association of Kranji Village, Paciran District, Lamongan Regency. The result of the research is religious moderation, one of which can be realized by Islamic Economic philanthropy carried out by the Lamongan coastal community Compliance in paying zakat on existing marine products is divided into 3 (Three) Types: (1) Zakat is paid with the analogy of Zakat (2.5%).2.5% (2) Zakat is paid with a special calculation (the fishermen themselves determine the calculation on the basis of their income). calculation (calculation determined by the fishermen themselves on the basis of income earned is not (3) Zakat is paid with voluntary calculations (large/small income is always set aside for zakat or alms).
Moderasi Beragama Dalam Meningkatkan Nilai-Nilai Ekonomi Islam Melalui Kearifan Lokal Berbasis Filantophy Sosial Masyarakat
Latifah, Eny
Proceedings of Annual Conference for Muslim Scholars Vol 8 No 1 (2024): AnCoMS, Oktober 2024
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36835/ancoms.v8i1.546
This research aims to determine Religious Moderation in improving Islamic Economic values through local wisdom based on community social philanthropy on Wages for Malaysian Workers in Karangtawar Village, Laren District, Lamongan Regency. This research method is qualitative with a case study type with data triangulation analysis techniques including documents, interviews and observations to obtain the required data. The results of the research are that existing Islamic economic values include: The basic value of ownership includes the awareness that assets obtained from the wages of migrant workers have rights for other people (the poor). Second, the basic value of justice includes being fair and wise in managing wages resulting from work to equalize people's income by giving alms and donations to those in need. Third, the basic value of balance includes: Equal distribution of income from migrant workers' wages to be given to less fortunate relatives so that it can be used as a source of funding Work. Fourth, the basic value of freedom includes: Malaysian migrant workers are free to provide whatever wages and forms to give to people who cannot afford it. And fifth, the value of togetherness includes the human spirit and brotherhood between those who have excess wealth and those who cannot afford it, which can create unity and togetherness without looking at the differences and diversity that exist in Karangtawar Village, Lamongan Regency.
DAMPINGAN LITERASI KEUANGAN SYARIAH BAGI LEMBAGA KEUANGAN MIKRO SYARIAH DI DESA PACIRAN KECAMATAN PACIRAN KABUPATEN LAMONGAN
Latifah, Eny;
Suroso, Suroso
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 01 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/sabangka.v2i01.470
Tujuan pengabdian masyarakat ini adalah untuk memberikan dampingan kepada Lembaga Keuangan Syariah berbentuk Koperasi Syariah atas pemahaman penerapan akad dan laporan keuangan yang dibutuhkan oleh instansi tempat pelaksanaan pengabdian. Metode yang digunakan PAR adalah proses pencarian pengembangan pengetahuan praktis dalam memahami sosial, politik, lingkungan, atau kondisi ekonomi. PAR juga bersifat partisipatif Metode penelitian dan pengembangan yang mengakui hubungan sosial dan nilai realitas pengalaman, pikiran, dan perasaan kita. Hasil pendampingan di masyarakat adalah regulasi emosi, kontrol impuls, sikap optimis, efikasi diri, dan peningkatan positif aspek. Hasil pengabdian masyarakat adalah Dampingan Literasi Keuangan Syariah bagi KSPPS BMT Surya Raharja menghasilkan (1) Penerapan Akad syariah yang ada masih terbatas atas produk simpanan dan pembiayaan dengan produk penerapan akad Rahn, (2) Penerapan atas Laporan keuangan yang ada belum tersedia adanya laporan Dana Kebajikan, (3) Sumber Daya Manusia Belum sepenuhnya memahami inklusi keuangan syariah sehingga perlu dampingan kontinue. Dengan adanya pelaksanaan pengabdian ini diharapkan KSPPS BMT Surya Raharja Paciran lebih memahami, menerapkan dan menguatkan kualitas dalam literasi keuangan syariah yang ada.
PEMBINAAN KOMPETISI SAINS MADRASAH (KSM) SEBAGAI BENTUK PENGABDIAN MASYARAKAT DI BIDANG PENDIDIKAN
Latifah, Eny;
Yusuf, Yusuf
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 04 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/sabangka.v2i04.712
Program Kementrian Agama Republik Indonesia dalam rangka meningkatkan kualitas pendidikan yang terintegrasi dengan nilai-nilai agama salah satunya adalah Kompetisi Sains Madrasah (KSM). Sebagai wujud pengabdian kepada masyarakat dalam peningkatan kualitas pendidikan yang ada perlu adanya pembinaan dalam mendorong program KSM yang ada. Tujuan pengabdian adalah untuk memberikan pembinaan bagi siswa tingkat Madrasah Ibtidaiyah dalam KSM dalam bidang IPA dan Matematika Integrasi Agama. Hasil pengabdian masyarakat adalah (1) Pembinaan diberikan kepada dalam bentuk pemberian materi, uji coba dan evaluasi; (2) Pembinaan dalam bentuk dampingan dalam memberikan motivasi dan arahan dalam mengikuti KSM; dan (3) Pembinaan dapat memberikan dampak positif khususnya siswa yang mengikuti KSM dan Lembaga Pendidikan pada umumnya dalam meningkatkan kualitas dalam bidang pendidikan
PENDAMPINGAN PENINGKATAN PRODUKSI UNTUK INDUSTRI KREATIF UD SNACK BU ERNIE DESA SUGIHAN LAMONGAN
Latifah, Eny;
Sukma, Diniyah;
Arifatin, Nanik;
Martiwi, Wanala Abdillaika;
Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/incidental.v2i02.1177
Assistance in the framework of this community service has the aim of helping the creative industry UD Snack Bu Ernie Sugihan Lamongan Village in increasing production and income. The service method is PAR (Participatory Action Research) with observation stages through preliminary research, inculturation, Action Action and Evaluation. The result of the service is the lack of creative industry players who have a computer or laptop so that it is not optimal in uploading creative industry products in the digital marketpalce. The hope is the availability of adequate electronic media so that it is more optimal in utilizing social media and market places available in this digital era. Increased literacy regarding product packaging and marketing, maximizing social media in promotion and sales, and establishing cooperation with partners engaged in the creative industry or trade.
EDUKASI ENTERPRENEUR SYARIAH DAN BASIC KEUANGAN SYARIAH PADA SISWA MADRASAH ALIYAH TARBIYATUT THOLABAH LAMONGAN
Latifah, Eny;
Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/incidental.v2i02.1178
Knowledge related to entrepreneurship and sharia finance is important for students at the high school level to have as a form of education. The aim of this community service is to provide sharia entrepreneurial education and basic sharia finance for Madrasah Aliyah Tarbiyatut Tholabah Lamongan students. The community service method used is Participatory Action Research (PAR). There are 4 stages of service activities, namely: first, preliminary research by conducting outreach and observations with the target object of service, second, inculturation, namely by determining the theme and focus of service as well as determining the object of community service where Madrasah Aliyah Tarbiyatut Tholabah Lamongan is the target. Third, Action Action, namely by providing education through seminars for students to gain literacy about entrepreneurship and sharia finance. Fourth, evaluation is carried out in order to improve the quality of service in the future for a better process and has strong implications for community implementation.
SOSIALISASI PEMANFAATAN LIMBAH SAMPAH PLASTIK DI TAMBAK LEKOK KECAMATAN LEKOK KABUPATEN PASURUAN
Yusuf, Yusuf;
Latifah, Eny;
Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/incidental.v2i02.1179
The aim of this outreach activity is to increase awareness of the role of utilizing plastic waste in the social and economic environment of the Tambak Lekok community, Lekok District, Pasuruan Regency, East Java Province. Implementation methods include initial interviews, counseling, education, and final interviews. The results of the activity showed an increase in public understanding and awareness after participating in the outreach activities. Participants better understand the importance of waste and plastic waste management in terms of sorting plastic waste, skills in making handicrafts and decorating the land/garden. This activity contributes to environmental cleanliness, environmental preservation, as well as added economic value to the residents of the Tambak Lekok community, Lekok District, Pasuruan Regency, East Java Province.