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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Edukasi Islami: Jurnal Pendidikan Islam Literatus Jurnal Ekonomi dan Perbankan Syariah International Journal of Science Education and Cultural Studies Imara: Jurnal Riset Ekonomi Islam
Lutfi Zulkarnain
STEI SEBI
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akuntabilitas Dalam Akuntansi dan Pelaporan Keuangan Pondok Pesantren di Indonesia Ahmad Baehaqi; Nida Faradila; Lutfi Zulkarnain
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.785

Abstract

This The purpose of this study is to analyze the implementation of accountability in accounting and financial reporting implemented by the Darunnajah Islamic Boarding School (PPDN). This study uses descriptive qualitative with a case study approach giving semi-structured interviews to key informants, observation and inquiry of supporting documents/evidence. Besides the interviews, this study also uses secondary data obtained from literature studies. The study indicates that the implementation of accountability in PPDN accounting and financial reporting have been running quite well, but still needs improvement. The finance department at PPDN does not have an accounting/finance background and is in charge of recording cash / bank transfers through the Darunnajah Smart System and B-Ware application systems. The financial statements are prepared by PPDN internal auditors with accounting backgrounds with reference to PSAK 45.
SWOT ANALYSIS IN AN EDUCATIONAL INSTITUTION (Case Study: Baitul Qur'an Islamic Boarding School, Depok) Gina Rohadatul Aisyi; Lutfi Zulkarnain
Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2020): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v8i1.177

Abstract

The development of the educational institution industry continues to increase, which demands an effective marketing strategy to face the increasingly tight competition in the education service business. This research is a qualitative research methodology with a descriptive approach that aims to determine the marketing strategy of Baitul Qur'an educational institutions. The analysis tool used is the analysis of the company's environment (EFE, IFE, and IE Matrix) with the SWOT method (Strength, Weakness, Opportunity, Threat). The results of the Baitul Qur'an Islamic Boarding School evaluation based on Internal and External analysis obtained from the SWOT analysis resulted in an alternative strategy of S-O (Strength-Opportunity). Then, the results of the SWOT analysis are reprocessed using the QSPM (quantitative strategic planning matrix) method to obtain priority strategies from various alternative strategies as well as a decision to choose a strategy. The priority strategy in this study is to optimize the use of digital marketing and other marketing technologies to support the development of Islamic boarding schools in a wider area (6,87).
Analisis Strategi Bersaing pada Produk Fashion : Studi Kasus CV Racun Cinta Lutfi Zulkarnain; Nur Uswatin Hasanah
LITERATUS Vol 3 No 2 (2021): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v3i2.403

Abstract

This study aims to design an alternative strategy that should be used by CV Racun Cinta in winning the fashion business competition, especially clothing distribution, by first assessing the internal and external factors that affect the business of CV Racun Cinta. This research is a qualitative descriptive study using SWOT analysis (strength, weakness, opportunity, threats). The results of this IE (Internal-External) study indicate that the position of CV Racun Cinta is in cell 1, which is growing and building with an alternative, intensive strategy and integrative strategy. Furthermore, using Porter's Five Forces Analysis.
Pelaksanaan Evaluasi dan Pengembangan Kurikulum Pendidikan Islam di Pesantren Daar El Manshur Lutfi Zulkarnain
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.2474

Abstract

Tujuan penelitian ini untuk memberikan memberikan gambaran mengenai proses pelaksanaan evaluasi dan pengembangan asas organisatoris dan psikologis kurikulum di Pesantren Daar El Manshur. Selain itu, studi ini bertujuan untuk mengetahui kecenderungan model yang digunakan dalam mengevaluasi kurikulum di Pesantren Daar El Manshur. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik wawancara mendalam terhadap informan. Penelitian ini dilaksanakan di Pesantren Daar El Manshur, Kota Depok, Jawa Barat. Analisis data dilakukan dengan menggunakan analisis konten dengan tahapan-tahapan yaitu mereduksi data, melakukan triangulasi data, menyajikan data secara deskriptif, dan menarik kesimpulan/verifikasi. Hasil analisis menunjukkan bahwa Pesantren Daar El Manshur yang baru berdiri selama 4 tahun masih memiliki banyak keterbatasan yang menyebabkan pelaksanaan evaluasi dan pengembangan organisasi dan psikologis kurikulum pendidikan Islam di Pesantren Daar El Manshur belum dapat dilakukan secara optimal. Namun demikian, tim pengembang kurikulum dan para guru di Pesantren Daar El Manshur tetap mengupayakan untuk membuat silabus, RPP, dan bahan ajar yang dapat memudahkan siswa dalam belajar dan tetap semangat dalam menambah ilmu tentang kurikulum pendidikan Islam guna menanamkan akhlak Islami dalam diri peserta didik. Hasil analisis juga menunjukkan bahwa kecenderunga model yang digunakan dalam mengevaluasi kurikulum di Pesantren Daar El Manshur adalah kombinasi model evaluasi formatif dan sumatif.
Development of Accounting Learning through An Internship Program Lutfi Zulkarnain; Endin Mujahidin
International Journal of Science Education and Cultural Studies Vol. 2 No. 2 (2023): ijsecs
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijsecs.v2i2.138

Abstract

Universities have an important role in preparing superior human resources, one of which is in the field of accounting. Internships can be a learning method that can be used to improve the competency of human resources. However, what kind of internship activities can provide more learning than what students get in lectures, especially internship activities in the accounting field? Therefore, this article aims to examine internship activities that can improve student competency, especially students majoring in accounting. This article was created using the literature method with a descriptive analysis approach. The results of the study show that there are several internship programs that can be carried out in the accounting field. However, the competencies to be achieved tend to only be competencies in the cognitive and psychomotor domains. Meanwhile, competence in the affective domain, especially attitudes as a sharia accountant who has a code of ethics, tends to be less explored in sharia accounting internship programs. Therefore, it is necessary to add converted courses by adding business and professional ethics courses in the internship activities of students majoring in accounting so that competence in the affective domain can be achieved.
MAPPING THE SHARIAH SUPERVISORY BOARD ROLE IN ISLAMIC FINANCIAL INSTITUTION: AN ANALYTIC NETWORK PROCESS (ANP) APPROACH Shellvy Lukito; Sepky Mardian; Lutfi Zulkarnain
Imara: JURNAL RISET EKONOMI ISLAM Vol 5, No 2 (2021): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v5i2.3976

Abstract

This study aims to reveal the priority problems related to the Shariah Supervisory Board (SSB) and their solutions in monitoring the principles of sharia. This study uses a non-parametric approach with the Analytic Network Process (ANP) method. Primary data is obtained through in-depth interviews with academics and practitioners who have directly become the Sharia Supervisory Board. This study found that the main problem with the role of the Sharia Supervisory Board is independence, where there are multiple SSB positions in several Islamic financial institutions. Currently, the priority solutions agreed upon by the informants can be minimized by holding multiple positions in different sectors. This solution is expressed by considering conditions that are not yet ideal, where the number of DPS is still limited compared to the need for sharia supervision in Islamic financial institutions.
Pendidikan Akhlak di Perguruan Tinggi Islam sebagai Bekal di Dunia Kerja Lutfi Zulkarnain; Didin Hafidhuddin; Budi Handrianto
Edukasi Islami : Jurnal Pendidikan Islam Vol 12, No 01 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i01.2874

Abstract

A series of cases of moral degradation of the nation's children shows that the urgency of moral education in this day and age cannot be avoided. Strengthening good morals in students will encourage these students to grow with the capacity and commitment to do good things and will do everything right. The purpose of writing this article is to provide an overview of the moral values that need to be internalized to Islamic accounting students as their provisions later in the world of work. The method used in writing this article is a literature method with a descriptive analysis approach. The results of the study show that the moral values that need to be internalized to Islamic accounting students as their provisions later in the world of work, include the value of religiosity, the value of hard work, the value of responsibility, the value of honesty, the value of trust, and the value of gratitude. If these values are internalized to Islamic accounting students, it is hoped that in the future when he becomes a sharia accountant who upholds the Islamic accountant code of ethics and avoids corruption.
Co-Authors Ahmad Baehaqi Budi Handrianto Didin Hafidhuddin MS Endin Mujahidin Gina Rohadatul Aisyi Nida Faradila Nur Uswatin Hasanah Shellvy Lukito