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KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH Karomah, Ummul; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1141

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
PENERAPAN PRINSIP AKUNTANSI SYARIAH DALAM PERBANKAN SYARIAH Arif Zairifli, Ahmad Izul; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1142

Abstract

Islamic banking is a financial sector that operates in accordance with Islamic sharia principles. These principles prohibit usury (interest) and activities that are contrary to Islamic law. Islamic Accounting is an accounting system that adheres to the principles of Islamic sharia. These principles aim to create transparency, fairness, and compliance with Islamic law in all financial transactions. Islamic Banking is one of the economic sectors that apply Islamic accounting principles. Islamic accounting principles have an important role in regulating Islamic banking operations. This article outlines the application of Islamic accounting principles in the context of Islamic banking. The application of Islamic accounting principles in Islamic banking involves a number of principles namely Islamic accounting emphasizes the avoidance of riba (interest) and gharar (uncertainty) in financial transactions. This creates fairness and eliminates speculative elements in Islamic banking business.
PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH Afiqul Rifqi, Muhammad; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i01.1143

Abstract

Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.
KONSEP UANG DALAM EKONOMI MAKRO ISLAM Amelia, Rika Nur; Afiqul Rifqi, Muhammad; 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 Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1148

Abstract

This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.
DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA Arti, Siti Wiana; Zakiyuddin , Ahmad Salim; Ridwan, Fazar Abid; Setiyawati, Lisa; 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 Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1149

Abstract

Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.
PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA Mafikah, Ananta Delyana; Nurvita Sari, Silvi Indah; Arif Zairifli, Ahmad Izul; 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 Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1150

Abstract

Inflation control is a very important aspect in macroeconomic assessments, including from an Islamic economic perspective. The main focus of this research examines the mechanisms and principles of controlling inflation within an Islamic macroeconomic framework, with a focus on monetary and fiscal policies that are in accordance with sharia. This approach emphasizes economic justice, fair distribution of wealth, and balance between supply and demand in the market. Instruments such as the prohibition of usury and the use of commodity-based currencies are discussed as potential tools to maintain price stability. Apart from that, this research also evaluates the role of Islamic financial institutions in promoting economic stability and reducing the rate of inflation. The research results show that the application of Islamic economic principles can provide an effective alternative solution to control inflation, while maintaining justice and the welfare of society as a whole. Through this analysis, it is hoped that it can contribute to the development of better and more sustainable economic policies in an Islamic context.
ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH Nur Habib, Asifi Antoni; Nur Ilma, Aidah; Pramiswari, Diva Ayu; Lestari, Dwi; 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 Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1151

Abstract

The aim of this research is to determine zakat and waqf in supporting the development of micro, small and medium enterprises. The research method used is a library method by combining data sources originating from books, journals and reports of previous research results. The results of this research are that zakat and waqf have a very important contribution in helping and supporting the development of micro, small and medium enterprises. With the existence of some zakat and waqf assets, the community's economy is greatly helped and most UMKM have felt the benefits of zakat and waqf in helping the prosperity of their small businesses.
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 Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v2i02.1152

Abstract

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
PARADIGMA AKUNTANSI SYARIAH DI INDONESIA Ziyadatin Ilmi, Anugrahi Putri; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1153

Abstract

The purpose of this article is to examine the extent to which accounting practices in financial institutions or companies in Indonesia comply with sharia principles. Research methods with case studies on financial institutions or certain companies can be used to explore existing sharia accounting practices and analyze the extent to which these institutions comply with sharia principles. This research can involve analysis of regulations, standards, financial reports and literature related to sharia accounting. in Indonesia by discussing accounting paradigms, research paradigms, developments, definitions of accounting. Research can produce findings about the extent to which accounting and financial reporting practices in Indonesia comply with sharia principles. Research can increase understanding of how sharia accounting is implemented and regulated in Indonesia.
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.
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 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 Dewi Ratih, Dewi 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 Fibriyanti, Lia Firdaus, Rohim Aminullah Fitria Adie, Ciska Fitriyah, Nila Nisatul 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 Ilman Huda, Moh Afthon Indi Shofiyah Indira Putri, Neziana Indriyawanti Indriyawanti Invony Dwi Aprilisanda Irawati, Henik Ismi Laili Afwa Jami’uswaniyah, Siti Nur Karomah, Ummul Kholifah, Mimin Nurul Khujjah, Shohibul Khusnatul Zulfa W Kurniawan , Robi Kurniawan, Ananda Rossy Kurniawan, Bakhrul Rizky La Ode Sugianto 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 Nada, Laila Alfun 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 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 Rohmah Al-Khoiriyah, Nadiatur Rohmah, Nafilah Shobibatur Rohmah, Yuni Rohman, M. Ainur 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 Sobibatur Rohmah, Nafilah Soepriyono Koes H Suhailah Suhailah Sukma, Diniyah Sukmawati, Lara Supriana, Edi Supriana, Edy Supriyono Koes Handayanto 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 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 Zulistiani, Inne