Article Per Year (5 Year)
p-Index From 2021 - 2026
2.554
P-Index
This Author published in this journals
All Journal Iqra: Jurnal Ilmu Kependidikan dan Keislaman HIGIENE: Jurnal Kesehatan Lingkungan GERVASI: Jurnal Pengabdian kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Indonesian Management JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Multidisiplin Sahombu Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Journal for Quality in Public Health Al I'tibar Jurnal Pendidikan Islam
Nur Aliah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.204

Abstract

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors
IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS Nancy Mayriski Siregar; Nur Aliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.905

Abstract

Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.
Analisis Digital Audit Kualitas Laporan Keuangan Koperasi Simpan Pinjam di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

Abstract

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.
Metode Memperoleh Ilmu dalam Perspektif Pemikiran Imam Al-Ghazali : Methods of Acquiring Knowledge in the Perspective of Imam Al-Ghazali’s Andi Abd. Muis; Sudirmanto; Nur Aliah; Dewi T
IQRA JURNAL ILMU KEPENDIDIKAN & KEISLAMAN Vol 21 No 1: Januari 2026
Publisher : Fakultas Agama Islam, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/iqra.v21i1.9377

Abstract

Ilmu menempati posisi fundamental dalam tradisi intelektual Islam, dan Imam Al-Ghazali merupakan salah satu tokoh yang memberikan kontribusi besar dalam merumuskan konsep epistemologi Islam yang holistik. Penelitian ini bertujuan untuk menganalisis secara mendalam metode memperoleh ilmu dalam perspektif pemikiran Imam Al-Ghazali dengan menelaah karya-karya utamanya seperti Ihya’ Ulumuddin, Mi’yar al-‘Ilm, al-Mustashfa, dan al-Munqidz min al-Dhalal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research) melalui analisis isi terhadap teks-teks klasik dan literatur pendukung. Hasil penelitian menunjukkan bahwa menurut Al-Ghazali, ilmu diperoleh melalui empat instrumen utama: indera (al-hawâss) sebagai alat untuk menangkap fakta empiris; akal ('aql) sebagai sarana untuk menganalisis, menguji, dan membangun argumentasi logis; serta intuisi atau kasyf yang hanya diperoleh melalui penyucian jiwa, mujahadah, dan pendekatan spiritual kepada Allah, dan keempat Wahyu (Al-wahyu). Keempat metode ini tidak berdiri sendiri, tetapi saling melengkapi dan membentuk kerangka epistemologi integratif yang memadukan aspek empiris, rasional, dan spiritual. Penelitian ini juga menemukan bahwa tujuan akhir pencarian ilmu menurut Al-Ghazali bukan hanya penguasaan pengetahuan, tetapi pembentukan akhlak, kedekatan dengan Allah, dan tercapainya kebijaksanaan (al-hikmah). Dengan demikian, konsep epistemologi Al-Ghazali sangat relevan untuk pengembangan pendidikan Islam modern, karena menawarkan paradigma perolehan ilmu yang komprehensif, etis, dan berorientasi pada penyempurnaan diri.
Model Pengembangan Pembelajaran Pendidikan Agama Islam Kontekstual Melalui Pendekatan  Contextuall Teaching Learning Untuk Meningkatkan Literasi Spiritual Siswa Nur Aliah; Andi Fitriani Djollong; Sudirmanto, Sudirmanto; Nurul Ilmi Adyana; Jeny Rheka
JURNAL PENDIDIKAN ISLAM AL I’TIBAR Vol 13 No 1 (2026): Al I'tibar: Jurnal Pendidikan Islam
Publisher : Program Studi Pendidikan Agama Islam Fakultas Agama Islam Universitas Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/mv0bh489

Abstract

Pembelajaran Pendidikan Agama Islam (PAI) di sekolah masih cenderung normatif dan berorientasi kognitif sehingga belum optimal dalam meningkatkan literasi spiritual siswa dalam kehidupan nyata. Kondisi ini menunjukkan perlunya pengembangan pembelajaran PAI yang lebih kontekstual dan bermakna. Penelitian ini bertujuan merumuskan model pengembangan pembelajaran PAI kontekstual berbasis Contextual Teaching and Learning (CTL) yang berorientasi pada peningkatan literasi spiritual siswa. Penelitian menggunakan metode kajian konseptual melalui analisis literatur terhadap teori pembelajaran kontekstual, karakteristik pembelajaran PAI, serta konsep literasi spiritual. Hasil kajian menunjukkan bahwa integrasi prinsip CTL dengan pembelajaran PAI menghasilkan model yang menekankan keterkaitan materi dengan pengalaman nyata, refleksi spiritual, pembelajaran kolaboratif, dan penilaian autentik. Model ini mendorong internalisasi nilai-nilai Islam secara reflektif dan aplikatif sehingga berpotensi meningkatkan literasi spiritual siswa. Dengan demikian, pendekatan CTL dapat menjadi landasan sistematis dalam pengembangan pembelajaran PAI yang lebih relevan dengan realitas kehidupan peserta didik.
SOCIALIZATION OF THE USE OF VILLAGE FUNDS IN PROVIDING SERVICES FOR VILLAGE COMMUNITY FACILITIES AND INFRASTRUCTURE Nur Aliah; Riska Franita; Ahmad Omar Chapakia; Tia Novira Sucipto; Ridho Yoandika
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 4 No. 2 (2023): October 2023
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Village Fund policy in Indonesia is a strategic fiscal decentralization instrument designed to strengthen village autonomy, accelerate rural infrastructure development, and improve community welfare. However, effective utilization of Village Funds requires adequate governance capacity, participatory planning, transparency, and accountability at the village level. Desa Klambir V, located in Hamparan Perak District, Deli Serdang Regency, faces several challenges related to limited technical understanding of financial management, suboptimal infrastructure prioritization, insufficient transparency, and the absence of systematic maintenance planning. This Community Service Program aimed to enhance the knowledge and capacity of village officials and community representatives in managing Village Funds, particularly for the provision of public facilities and infrastructure services. The program was implemented using a participatory approach through structured socialization sessions, interactive discussions, and practical simulations on planning, budgeting, reporting, and accountability mechanisms. The results indicate an improvement in participants’ understanding of regulatory frameworks, financial governance principles, and the importance of aligning infrastructure spending with measurable service outcomes. Participants demonstrated increased awareness of transparency practices, participatory development planning, and sustainable infrastructure management. The discussions also identified the need for continuous mentoring to strengthen technical reporting competencies and long-term governance capacity. Overall, the program contributed to reinforcing good village governance practices and promoting responsible Village Fund utilization. Strengthened institutional capacity and active community participation are expected to support sustainable rural infrastructure development and improve public service quality in Desa Klambir V.
Co-Authors Aditya, Rizka Dina Ahmad Omar Chapakia Andi Abd. Muis Andi Fitriani Djollong Andi Susilawaty Clara Putri Dewi T Dinda Rinata Dwi Saraswati Eka Ratnasari Irviani Anwar Ibrahim Jeny Rheka KHOFIFAH Manao, Marcella Chintya Miftha Rizkina Muhammad Khoiri Luthfi Muhammad Sultan Nagita Wulandari Nancy Mayriski Siregar Nayma, Salshabilla Nuratikah Nasution Nurul Ilmi Adyana Ridho Yoandika Riska Franita Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Siregar, Nancy Mayriski Siti Difta Rahmantika Sitorus, Atikah Zuhra Sudirmanto Sudirmanto, Sudirmanto Talitha Nabila Tengku Eka Susilawaty Tia Novira Sucipto Vera Anggriyani Sitepu Widayanti, Wiwin Yeni Fitrianingsih