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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
STIS Al-Hilal Sigli
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

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Arisan Online di Kota Sigli: Tinjauan dari Segi Hukum Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.232

Abstract

This research aims to understand the practice of online arisan and legal perspectives on online arisan practices among the community in Sigli City. The research method employed is qualitative, allowing the researcher to gain in-depth insights into the topic under study. In collecting data, the author utilized various approaches, including library research and field research methods. Research shows that online arisan in Sigli City has rapidly adopted platforms like WhatsApp, Facebook, and Instagram. Online arisan allows broad participation with high efficiency. Besides pooling funds, it strengthens social ties and offers opportunities for investments in descending or flat arisan schemes. From an Islamic law perspective, it's crucial to adhere to Sharia principles such as transparency, participant consent, and fair treatment. Proper documentation is key to resolving disputes like breach of contract or fraud.
Menggadaikan Kembali Tanah Gadai Wahyudi, Wahyudi; Mariana Mariana
Jurnal Tahqiqa : Jurnal Pemikiran Hukum Islam Vol. 18 No. 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/tahqiqa.v18i2.228

Abstract

This research discusses the practice of re-mortgaging pawned land according to Islamic law and positive law in Simpang Tiga District. This study is a type of qualitative research using field research and library research methods. The results of the research show that the practice of re-mortgaging land in Simpang Tiga District is common, especially when the land owner needs money urgently, but the land owner has not been able to pay off the loan, so the pawner pawns the land to another party without prior notification. first to the land owner because the agreement mechanism tends to be done verbally, which can cause risk and confusion. According to Islamic law, it is largely in accordance with the principles of Islamic law, especially because it is carried out on the basis of mutual assistance in society and in urgent situations. However, there are some issues to be aware of. One of them is re-mortgaging land without the land owner's permission, which may violate the principle of the validity of pawn transactions. The principles of Islamic law, such as agreements, rights and obligations, and collateral management, should be taken into account in implementing pawning practices. And positive law is permissible (legal), the pawn right can be transferred by the pledgor to another party with or without the land owner's consent, based on the regulations on the transfer of land use rights with reference to Article 37 paragraph (1) of Government Regulation no. 24 since 1997.
Meningkatkan Akuntabilitas Keuangan Daerah Melalui Penerapan Standar Akuntansi Pemerintahan Yang Efektif Pashya niasty putri pasaribu; Hashifa Nuri; Muhammad Arsya; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1375

Abstract

This study aims to analyze the role of Leadership, Government Accounting Standards (SAP), and Public Participation in improving the accountability of regional financial management. The method used in this study is a literature review involving the collection and analysis of previous research related to the effective implementation of SAP and financial report transparency in the management of regional budgets. The results of the study indicate that leadership with integrity, the quality implementation of SAP, and active public participation play crucial roles in creating financial accountability at the regional level. Ethical leadership can promote accountability principles in financial management, while the effective implementation of SAP results in transparent and trustworthy financial reports. Furthermore, public participation in financial oversight increases government responsibility and strengthens the accountability system. Therefore, this study recommends reinforcing these three factors as strategic steps to achieve better and sustainable regional financial management.
Evaluasi Kebijakan Penganggaran Berbasis Kinerja di Pemerintah Daerah Salwa Aidilla Fitri; Reva Siti Nasywa Simatupang; Nanda Mauliza; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1386

Abstract

This study aims to analyze the implementation of performance-based budgeting in improving local government performance. The focus of the study is on the four main pillars in the implementation of performance-based budgeting, namely planning, implementation, reporting, and evaluation. This approach prioritizes effectiveness, efficiency, and accountability in budget management, as well as optimizing public resources to achieve measurable results and in accordance with national priorities. Through a literature review, this study identifies factors that influence budgeting performance in the local government sector, and explores the challenges faced in implementing a performance-based budgeting system, especially related to the efficiency of resource use. The method used in this study is a literature review, which analyzes various relevant literature on performance-based budgeting in local governments. From this analysis, it was found that although this system increases effectiveness and economy, changes in public management and strengthening organizational capacity are still needed to achieve optimal efficiency. The results of this study are expected to provide insight into the importance of careful planning, disciplined implementation, and transparent evaluation in improving local financial management and improving overall local government performance.
Identifying Errors and Fraud in Regional Financial Management: A Literature Review Mia Aulia Putri Camsana; Dhea Anggia; Siti Nabila; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1389

Abstract

This research aims to identify forms of errors and fraud that occur in regional financial management and analyze the impact on accountability and transparency. This research uses the systematic literature review (SLR) method to select relevant literature which includes scientific journals, books, articles and other academic documents. The data collection process is carried out through databases such as Google Scholar and ResearchGate. This research focuses on financial management errors, such as calculation errors, delays in proof of transactions, and non-compliance with accounting standards which often occur due to weak internal controls. In addition, fraud that occurs in the form of misuse of funds and manipulation of financial reports is influenced by factors such as pressure, opportunity and rationalization. The impact of errors and fraud is very broad, not only causing financial losses, but also reducing the quality of public services, worsening public trust, and disrupting the sustainability of regional development. This research suggests the importance of improving the supervision system, increasing transparency, and optimizing regional financial management to prevent errors and fraud. Thus, this research provides insight into improving regional financial governance in order to achieve community welfare.
Peran Inspektorat Daerah dalam Peningkatan Kualitas Pengelolaan Keuangan Pemerintah Daerah Siti Adira; Cut Aulita Saputri; Arnita Arnita; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1392

Abstract

This study aims to analyze the role of regional inspectorates in improving the quality of local government financial management, as well as assess the importance of the awareness of the inspectorate institution in carrying out internal supervision functions to prevent corruption. In addition, this study also explores the effectiveness of the implementation of the Government Internal Control System (SPIP) in ensuring efficient, effective, and compliant regional financial management. The methodology used is literature analysis, with searches through the Google search engine using keywords related to education level and knowledge. A systematic literature review (SLR) is conducted to identify, analyze, and evaluate existing data, as well as to provide guidance for future research. The results of the study show that the role of regional inspectorates is very important in improving the quality of regional financial management through effective supervision and in accordance with the provisions of the law. In addition, the awareness of the inspectorate as an internal auditor is very influential in preventing corruption, because internal auditors must have high integrity. The implementation of SPIP has also proven to be effective in monitoring and ensuring that regional financial management is carried out efficiently and in accordance with applicable regulations. This research contributes to understanding the importance of internal supervision in increasing transparency and accountability of local government financial management.
Evaluasi Kinerja BPK dalam Meningkatkan Akuntabilitas dan Transparansi Keuangan Pemerintah Daerah Miralda Salsabila Aisyah; Amanda, Adela; Fakia, Isna; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1408

Abstract

This study aims to analyze the effectiveness of audits conducted by the Audit Board of Indonesia (BPK) in enhancing the accountability of regional financial management through the identification of deviations and implementable recommendations. The study also aims to assess the capacity and independence of BPK, including auditor competence and the utilization of technology, in maintaining the objectivity and quality of regional government financial oversight. The research methodology uses a literature review approach, analyzing, comparing, and synthesizing various relevant sources such as academic journals, books, and other documents. The literature review is a method placed at the top of the hierarchy of evidence, providing a strong theoretical foundation and high reliability in understanding a particular issue. The findings of this study indicate that BPK plays an important role in promoting transparency and accountability in regional financial management. The effectiveness of the audit is reflected in the quality of findings and recommendations, although it is often hindered by the low implementation of recommendations by regional governments. Additionally, auditor capacity, the use of modern technology, and BPK's independence are key factors influencing the success of oversight. Challenges such as political intervention and resource limitations need more attention to improve BPK's performance.
Strategi Pengelolaan Keuangan Negara: Implementasi Akuntansi Pemerintahan untuk Efisiensi dan Transparansi Imelda, Tasya; Shintia, Alsi; Widia Wati; Julana, Putri Rizqia; Mariana, Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1466

Abstract

This study aims to analyze strategic steps in improving the efficiency and transparency of state budget management through the implementation of an accurate and structured accounting system. Budget management efficiency is important to ensure optimal resource allocation, while transparency is needed to strengthen accountability and increase public trust. The methodology used in this study is a literature review, by reviewing various scientific articles, books, and relevant reports that discuss topics related to accounting systems, information technology, and state budget transparency. The results of the study indicate that the implementation of a technology-based accounting system, such as the Regional Financial Information System (SIKD), and the standardization of accounting processes across government agencies can improve efficiency in budget management. In addition, transparency can be improved through the publication of open financial reports, the use of blockchain technology, and public involvement in budget supervision. In conclusion, the combination of the application of modern technology and public involvement is the key to creating efficient, transparent, and accountable state budget management.
Transformasi Bisnis dengan Etika Bisnis Islam: Keadilan dan Tanggung Jawab dalam Ekonomi Syariah Maulena, Maulena; Zulkarnain, Teuku; Mariana, Mariana
Jurnal Sosial Humaniora Sigli Vol 7, No 2 (2024): Desember 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i2.2910

Abstract

This study analyzes the application of the principles of justice and responsibility in Islamic economics, as well as the role of Islamic business ethics in creating fair and sustainable businesses. The focus of this research is to understand how Islamic principles such as justice, transparency, and social responsibility are applied in modern businesses and their impact on business sustainability and community welfare. The research method used is descriptive qualitative with a normative legal approach, relying on literature review as the data collection technique. The collected data is analyzed to gain an understanding of business principles that align with Islamic values. The findings indicate that the application of the principle of justice in Islamic economics is not only related to wealth distribution but also to ensuring that transactions are fair and do not harm any party. Social responsibility includes obligations to ensure employee welfare, provide halal products, and minimize negative impacts on society and the environment. Despite challenges in implementation, the growing awareness of the importance of Islamic business ethics and social responsibility provides opportunities to strengthen business sustainability. This study emphasizes the importance of integrating Islamic principles into business operations and the need for government regulations that support Islamic economics and education on Islamic-based business ethics.
MENGUNGKAP TANTANGAN DAN DAMPAK LITERASI KEUANGAN SYARIAH TERHADAP PARTISIPASI MASYARAKAT ACEH DALAM PERBANKAN SYARIAH: LITERATUR REVIEW Mariana, Mariana; Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar
Jurnal Sosial Humaniora Sigli Vol 7, No 2 (2024): Desember 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i2.2911

Abstract

This study aims to identify the factors affecting financial literacy in Islamic banking in Aceh and analyze its impact on community participation in Islamic banking. The method used is a literature review, collecting and analyzing relevant sources of literature. The findings indicate that financial literacy in Islamic banking in Aceh is categorized as moderate, but public understanding of Islamic banking products and principles remains limited, leading to low participation in Islamic banking. The key factors hindering financial literacy include ineffective socialization, limited access to educational materials, and the minimal role of educational institutions. To improve literacy and participation, it is recommended to implement educational programs involving educational institutions, local communities, and religious leaders, as well as training based on technology and digital media. Furthermore, enhancing the accessibility of Islamic banking services and simplifying procedures and information related to Islamic products will encourage broader community participation. With improved financial literacy, it is expected that the community will better understand the benefits of Islamic banking and actively participate in the Islamic financial system.
Co-Authors Abral, Edi Aini, Kuratul Alfianti, Julia Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Anhar Firdaus Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Ella Oktavinata Syahputri Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal Hashifa Nuri Hendra, Arifan Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Nurwijayanti Pashya niasty putri pasaribu Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Ryanda Saputra, Ryanda Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar