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PENERAPAN ENVIRONMENTAL ACCOUNTING TERHADAP PERLAKUAN BIAYA LINGKUNGAN Deny Rahmawati; Fauziyah; Imarotus Suaida
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 1 (2023): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i1.118

Abstract

Percetakan JB Digital Kediri merupakan sebuah perusahaan yang bergerak dibidang percetakan yang memfokuskan usahanya pada percetakan undangan, Banner, dan lain sebagainya. . Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi lingkungan pada Percetakan JB Digital. Jenis penelitian ini merupakan penelitian deskriptif kuantitatif dengan pendekatan kualitatif. Penelitian ini menggunakan data primer yang didapatkan melalui proses wawancara dan data sekunder yang berupa catatan biaya-biaya yang berkaitan dengan lingkungan serta laporan keuangan. Metode yang digunakan dalam penelitian ini adalah analisis laporan akuntansi lingkungan. Hasil Penelitian yang diperoleh Selama periode tahun 2022 penjualan limbah padat sebesar  Rp 4.231.500,- . Sedangkan untuk limbah cair diambil oleh petugas pengangkut limbah yang telah bekerja sama dengan perusahaan yang memunculkan biaya sebesar Rp 3.620.300,- selama periode tahun 2022. Hasil penelitian ini menunjukkan bahwa Percetakan JB Digital brelum menerapkan akuntansi lingkungan pada pengelolaan limbahnya. Percetakan JB Digital menyadari bahwa limbah yang dihasilkan dapat mengganggu dan merusak lingkungan hidup sekitarnya. Namun perusahaan belum dapat mengolah limbah tersebut dengan mandiri.
Emancipatory Education Of Paulo Freire From An Islamic Educational Perspective: A Conceptual Analysis Of Liberation And Critical Consciousness Madkan; Fauziyah; Aslamiyah, Siti Suwaibatul
Interdisciplinary Journal of Social Sciences Vol. 2 No. 2 (2025): September: Transformation of Islamic Education in Building Critical Awareness,
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59373/ijoss.v2i2.213

Abstract

This study aims to analyse Paulo Freire's concept of emancipatory education about Islamic educational values, particularly in the aspects of liberation and critical consciousness. The main focus of this research is to explore the alignment between Freire’s problem-posing education approach and the principles of Islamic education, which emphasise the development of individuals who are knowledgeable, ethical, and socially responsible. This study employs a descriptive qualitative approach using library research methods, drawing on various academic sources including books, nationally accredited journals (SINTA), and reputable international journals such as those indexed by Scopus. Data analysis is conducted through data reduction, presentation, and conclusion drawing using a comparative approach between Freire's theory and the Islamic educational perspective. The findings indicate that Freire’s critical pedagogy shares fundamental values with Islamic principles such as tawhid (monotheism), justice, and social responsibility. Freire’s idea of education as a process of liberation aligns with the aims of Islamic education, which seeks to free individuals from ignorance and oppression toward spiritual and social enlightenment. The value of critical consciousness in Islam is reflected in Qur'anic verses such as Surah Az-Zumar: 9 and Al-Baqarah: 269. This study opens opportunities for integrating critical pedagogy into a more humanistic and transformative contemporary Islamic education..
PERAN SEKTOR UNGGULAN TERHADAP PENGEMBANGAN WILAYAH DAN TRANSFORMASI STRUKTUR EKONOMI DI PROVINSI MALUKU UTARA Fauziyah; Siska; Siti Maimunah; Muhammad Abel; Alief Rakhman Setyanto
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/wek1xn68

Abstract

Pengembangan wilayah di Provinsi Maluku Utara menghadapi dinamika tersendiri di tengah laju pertumbuhan ekonomi yang didorong oleh ekstraksi sumber daya alam. Penelitian ini bertujuan untuk mengidentifikasi sektor-sektor ekonomi unggulan, menganalisis transformasi struktur ekonomi yang terjadi, serta mengevaluasi peran sektor-sektor tersebut terhadap pengembangan wilayah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa Produk Domestik Regional Bruto (PDRB) atas dasar harga konstan selama kurun waktu lima tahun terakhir. Alat analisis yang digunakan meliputi analisis Location Quotient (LQ) untuk menentukan sektor basis, Shift-Share Analysis untuk mengukur pergeseran struktur dan daya saing, serta Tipologi Klassen untuk memetakan pola pertumbuhan sektor. Hasil penelitian menunjukkan adanya transformasi struktur ekonomi dari sektor primer (pertanian dan perikanan) menuju sektor sekunder (pertambangan dan industri pengolahan). Sektor-sektor unggulan tersebut berperan signifikan sebagai motor penggerak pertumbuhan wilayah, namun memberikan tantangan terkait pemerataan pembangunan. Studi ini merekomendasikan agar kebijakan pemerintah daerah berfokus pada penguatan keterkaitan antar sektor untuk memastikan manfaat sektor unggulan dapat mengakselerasi pengembangan wilayah secara menyeluruh.
Optimalisasi Peran Perempuan dalam Hukum Islam: Kolaborasi Akademik Internasional Indonesia-Singapura. Rahel, Muhammad; Masruha; Ainun Barakah; Nadia Hanim; Moh. Ishaq; Izzatun Maghfirah; M Halilurrahman; Fauziyah; Yusmita
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 3 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i3.2996

Abstract

The imbalance in understanding regarding women's religious authority and its relevance in contemporary Islamic law remains a challenge in academic circles. A space for dialectics is needed to bridge theoretical and practical perspectives globally in order to strengthen women's intellectual position. This activity aims to optimize the academic community's understanding of women's strategic role in religious authority and the strengthening of Islamic law through collaboration between Indonesian legal clinicians and Singaporean academics. The strategy used is a public education method through an International Virtual Seminar (Webinar). The implementation stages included cross-border technical preparations, dissemination of materials by experts, and interactive problem-based discussion sessions. This activity successfully involved 91 participants consisting of lecturers, teachers, and students. Evaluation results through participatory observation in digital spaces (Zoom and WhatsApp Group) showed high enthusiasm with responsive discussions. The majority of participants (100%) stated that they had gained a comprehensive new understanding of women's religious authority from the perspective of Islamic law in Indonesia and Singapore. This community service program succeeded in creating international academic synergy that strengthens contemporary legal literacy and provides intellectual legitimacy for women's roles in the public sphere and religious authority.
PENGARUH MODAL SENDIRI DAN LOKASI USAHA TERHADAP PENDAPATAN UMKM DENGAN MODAL PINJAMAN SEBAGAI VARIABEL INTERVENING DI SIWALANKERTO SELATAN KOTA SURABAYA Umiyah Yayang Komang Utari; Fauziyah; Taudlikhul Afkar
Majalah Ekonomi Vol 30 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10188

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan salah satu prioritas dalam pengembangan ekonomi nasional. UMKM masih dihadapkan pada berbagai tantangan dan hambatan dalam menghadapi persaingan. Permodalan merupakan salah satu permasalahan awal yang dihadapi bagi UMKM, dengan terbatasnya akses terhadap sumber-sumber pembiayaan dari lembaga keuangan perbankan. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal sendiri dan lokasi usaha terhadap pendapatan UMKM dengan modal pinjaman sebagai variabel intervening di Siwalankerto Selatan RW 06, Kota Surabaya. Penelitian ini dilakukan dengan melakukan penyebaran kuesioner secara langsung kepada responden. Data yang digunakan dalam penelitian ini adalah data primer, sedangkan metode analisis data yang digunakan yaitu uji instrument, uji asumsi klasik , dan analisis jalur (path analysis), serta pengujian hipotesis dengan uji t dan uji sobel. Sampel pada penelitian ini adalah 60 responden UMKM di Siwalankerto Selatan RW 06, yang didapatkan dengan perhitungan menggunakan rumus slovin dan menggunakan teknik pengambilan sampel incidental sampling. Hasil penelitian ini menunjukkan bahwa modal pinjaman tidak berperan sebagai variabel intervening pada pengaruh modal sendiri dan lokasi usaha terhadap pendapatan.
BUDAYA TERTIB ADMINISTRASI DALAM PENGELOLAAN PERPUSTAKAAN ERA DIGITAL DI DINAS PERPUSTAKAAN DAN KEARSIPAN SIDOARJO – JAWA TIMUR Widiar Onny Kurniawan; Taudlikhul Afkar; Fauziyah; Christina Menuk Sri Handayani; Soffia Pudji Estiasih; Sherly Widya Mei; Fadia Dwi Agustin
Jurnal Penamas Adi Buana Vol 9 No 02 (2026): Jurnal Penamas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/penamas.vol9.no02.a10856

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Kegiatan program pengabdian kepada masyarakat oleh tim Dosen dan Mahasiswa Fakultas Ekonomi dan Bisnis untuk periode ini dilakukan dengan latar belakang berbeda dari tahun-tahun sebelumnya. Periode ini mencoba untuk melaksanakan kegiatan pengabdian ini di Dinas perpustakaan dan kearsipan Sidoarjo dengan memberikan pemahaman arti pentingnya tertib administrasi dalam pengelolaan perpustakaan di era digital saat ini. Tujuannya untuk menunjukkan manfaat digitalisasi dengan budaya tertib administrasi agar pelayanan publik mengenai perpustakaan dan kearsipan dapat dilayani dengan kemudahan digital. Kegiatan ini diawali karena ada potensi untuk memanfaatkan digitalisai untuk ketertiban administrasi pengelolaan perpustakaan dan kerasipan yang ada. Metode yang digunakan dalam kegiatan ini dilakukan dengan melalukan kunjungan dan koordinasi dengan staf dan pimpinan Dinas perpustakaan dan kearsipan Sidoarjo untuk memastikan permasalahan yang dihadapi dan perlu disinkronisai dengan kegiatan di perguruan tinggi terkait dengan model tertib administrasi dalam suatu operasional kegiatan. Hasil kegiatan pengabdian masyarakat ini diperoleh bahwa di era digital ini perpustakaan dan kearsipan tetap diminati masyarakat berdasarkan hasil survey kepuasan masyarakat (SKM) sebesar 95.55%, meskipun demikian dinas perpustakaan dan kearsipan Sidoarjo tetap memberikan sumber data berupa arsip tentang Buku dan lainnya yang dapat diakses oleh masyarakat jika sewaktu-waktu dibutuhkan. Oleh karena itu dinas perpustakaan dan kearsipan Sidoarjo tetap mengedepankan tertib administrasi dalam memberikan layanan publik
ANALISIS HAMBATAN IMPLEMENTASI KURIKULUM MERDEKA: STUDI KASUS PEMAHAMAN DAN KETERAMPILAN DIGITAL GURU Fauziyah; Radeni Sukma Indra Dewi; Intan Sari Rufiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.38378

Abstract

This study aims to analyze the barriers to the implementation of the Merdeka Curriculum and the role of elementary school teachers’ digital literacy using a Systematic Literature Review (SLR) approach. The review followed the PRISMA protocol and screened 312 articles from Scopus, Web of Science, ERIC, Google Scholar, and SINTA databases, resulting in 38 eligible articles for final analysis. The findings reveal four major themes hindering curriculum implementation: limited teachers’ curriculum literacy, low levels of digital literacy, a gap between instructional planning and classroom practice, and weak institutional and infrastructural support. The analysis also indicates that teachers’ understanding of learning outcomes, differentiation principles, and authentic assessment remains superficial, leading them to produce administrative teaching documents without internalizing the curriculum’s underlying philosophy. Low digital literacy further increases the complexity of these challenges, particularly regarding the use of pedagogical technologies, techno-anxiety, and limited access to digital devices in schools. In addition, a significant gap between lesson plan documentation and classroom implementation was identified, influenced by teachers’ pedagogical capacity and administrative workload. Limited institutional support, overly theoretical training, and unequal digital infrastructure serve as structural factors that reinforce these barriers. The synthesis of the SLR results emphasizes that successful implementation of the Merdeka Curriculum requires a systemic approach that integrates the strengthening of curriculum literacy, digital literacy, continuous professional development, as well as improvements in school facilities and evidence-based policy reforms to support instructional transformation in the Merdeka Belajar era.
PEMUTUSAN HUBUNGAN SEPIHAK DALAM JASA TITIP BELI BARANG MELALUI MEDIA SOSIAL FACEBOOK Fauziyah
ADHAPER: Jurnal Hukum Acara Perdata Vol. 10 No. 01 (2024): Juni
Publisher : Asosiasi Dosen Hukum Acara Perdata (ADHAPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36913/adhaper.v10i01.62

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Abstract Advances and developments in technology have influenced broader economic growth, allowing for the free movement of goods and services, particularly in e-commerce. One example of this is the use of social media to purchase goods and services on behalf of others. As demand for this service grows rapidly within society, legal issues arise regarding the relationship between the parties involved and what happens in the event of unilateral cancellation by the consumer. This research method uses a normative legal research method with a legislative approach. In proxy purchasing services, there is a legal relationship that results from an agreement between the two parties. If there is a unilateral cancellation by the consumer, it can be categorized as a breach of contract because one party is unwilling to fulfill the agreement. The government should provide clear regulations regarding business actors and should not only pay attention to consumers but also to business actors. Keywords: Unilateral Termination, Business Actors, Consignment Services   Abstrak Kemajuan dan perkembangan teknologi mempengaruhi pertumbuhan ekonomi lebih luas yang membuat ruang pergerakan perdagangan barang dan jasa dapat melintas dengan bebas utamanya perdagangan elektronik, salah satunya adalah jasa titip (jastip) beli barang/jasa melalui media sosial, seiring pesatnya kebutuhan didalam masyarakat terdapat hubungan-hubungan hukum, untuk mengetahui bagaimana hubungan hukum para pihak dan bagaimana jika terjadi pembatalan sepihak oleh konsumen. Metode penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan. jika dalam jasa titip beli barang terdapat hubungan hukum yang yang dihasilkan dari kesepakatan kedua belah pihak. Jika terjadi pembatalan sepihak oleh konsumen dapat dikategorikan sebagai wanprestasi sebab tidak bersedianya salah satu pihak untuk menunaikan prestasi. harusnya pemerintah memberikan aturan yang jelas mengenai pelaku usaha, dan juga tidak hanya memperhatikan konsumen saja tetapi harus memperhatkan juga seorang pelaku usaha. Kata Kunci: Pemutusan Sepihak, Pelaku Usaha, Jasa Titip
The Organizational Excellence as Mediation in The Impact of Enterprise Resource Planning and Entrepreneurial Orientation on Organizational Performance Julya Nada, Elsa; Nurul Qomari, Ika; Fauziyah; Amaripuja, Punang
Business Innovation Management and Entrepreneurship Journal (BIMANTARA) Vol. 5 No. 01 (2026): APRIL
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/bimantara.v5i01.44298

Abstract

Organizational excellence plays a significant role in organizational development, given the role of organizations in the modern world. An organization's ability to adapt and adjust to changes and organizational dynamics plays a crucial role in improving organizational performance. This study focuses on the mediating role of organizational excellence (OXEL) in improving organizational performance (OP) with the exogenous variables of enterprise resource planning (ERP) and entrepreneurial orientation (ENTO) with the object of business organizations in Yogyakarta, Indonesia. Using a quantitative approach with structural equation modelling, this study aims to analyze both the direct and indirect effects of ERP and ENTO on OP through the mediating mechanism of OXEL. This study contributes to strategic management literature and provides practical insights for organizational leaders, policymakers, and business support service providers in enhancing the competitiveness and sustainable growth of organizations in developing countries. The study results indicate that of the seven proposed hypotheses, five are accepted while two are rejected. A detailed discussion is presented in the discussion section. The research findings reveal that entrepreneurial orientation does not influence organizational performance in small business organizations. Similarly, organizational excellence does not mediate the effect of enterprise resource planning on organizational performance
Analysis of The Implementation of Waste Management Policies in the Coastal Area of Parepare City Fauziyah; Risma Niswaty; Herman H
International Journal Of Public Policy and Bureaucracy Vol. 3 No. 2 (2026): International Journal Of Public Policy and Bureaucracy
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/48qt8314

Abstract

This study examines the implementation of coastal waste management policy in Parepare City, referring to Presidential Regulation No. 83 of 2018 on marine debris management. A qualitative approach with a descriptive design was employed, utilizing in-depth interviews with key stakeholders, including the Environmental Agency, the Marine and Fisheries Office, coastal communities, and business actors. Data were also collected through observation and document analysis to ensure triangulation. The study adopts the policy implementation model of Van Meter and Van Horn (1975), which highlights six key variables influencing implementation performance. The findings reveal that: (1) policy goals have not been fully translated into measurable and operational local action plans; (2) resource constraints, including limited infrastructure, transportation facilities, and human resources, significantly hinder implementation; (3) the characteristics of implementing agencies indicate institutional commitment, yet are constrained by weak inter-agency synergy and internal management; (4) implementers generally demonstrate supportive attitudes, but low community participation reduces policy effectiveness; (5) inter-organizational communication remains suboptimal, limiting coordination; and (6) socio-economic and environmental conditions, particularly low public awareness and persistent waste disposal habits, pose substantial challenges. Furthermore, several supporting factors were identified, such as the availability of regulatory frameworks at both national and local levels, private sector involvement, and routine coastal cleanup initiatives. However, overall policy implementation remains suboptimal due to persistent structural and contextual constraints, including limited resources, weak coordination, low public engagement, and geographical conditions that accelerate waste accumulation in coastal areas.
Co-Authors Achmad Arifulin Nuha Achmad Bahul Achmad Bahul Ade Siswanto Adelia Putri Suyatno Afifah, Imania Aidha Nofita Sari Ainun Barakah Alexius Ulan Bani Alief Rakhman setyanto Amaripuja, Punang Amiwarti, Amiwarti Ananta, Dio Alif Bagas Dwi Janarko Bisma Arianto Chijaya, Ridwan Christina Menuk Sri Handayani Dahlia Daimon Matulessy, Helmy Deni Firmansyah Deny Rahmawati Dianysah, Gusti Dwi Lestari Dwigothammy, Rahmadella E, Agusta Dian Edy Sulistiyawan, Edy Elisa Wildayana Eni Srihastuti Estiasih, Soffia Pudji Fachrudy Asj'ari Fadia Dwi Agustin Fatima, Nuzhat Fatimura, Muhrinsyah Ferry Hariawan Fitri Agustriani Fitria Magdalena Suprapto Galih Whendasmoro, Raditya Gunawan Sudarsono, Bernadus Hartoni Herman H Ian Kurniawan Ida Ayu Putu Sri Widnyani Imami, Reza Imarotus Suaida Indra Yustian Indranata Indranata Intan Sari Rufiana Ira Yusmita Yulanda Iskandar Zulkarnain Iskhaq Iskandar Isnaini Izzatun Maghfirah Joseph Julya Nada, Elsa Juwita Sari, Amelia K, Hayumas Nurlita F Khasanah Sahara Lisa Avita Liyan Habibty, Hamda M Halilurrahman Madkan Marhamah Marhamah Masruha Mehnaz Meisa, Ade Melki Mochammad Hilmy Moh. Ishaq Moh. Jufriyadi Sholeh Muhammad Abel Nabila Aprianti Nadia Hanim Nadila Nur Khotimah Naruli, Akhmad Nashrudin Latif Nita Nurdiana Noviandri, Fajar Nur Rahmanti Ratih Nurjuliasti Ningsih, Ellis Nurul Qomari, Ika Praka, Areta Bhanuwati Widya Prasasty Ramadhani, Septya Prima Noermaning Putri Awalina Putri, Karladian Radeni Sukma Indra Dewi Rahel, Muhammad Ramses Ratih Wijayanti, Ratih Redho Yoga Nugroho Rezi Apri Rina Fariana Riris Aryawati Risma Niswaty Rozirwan . Rully Masriatini SADIYAH, HALIMATUS Sasi Kirani Mukti Handayani Sayyidah Mistun Andriani Setiawan, Yugi Sherly Widya Mei Sigit Prihanto Utomo Siska Siti Istikhoroh Siti Maimunah Siti Samsiyah Siti Suwaibatul Aslamiyah, Siti Suwaibatul Sri Luayyi Srikalimah Subakir Sutama Wisnu Dyatmika Talysa Uliatyl Banat Taudlikhul Afkar Teguh Purwanto Tengku Riza Zarzani N TioAqzha, Raymirzhad Tri Ariprabowo Tri Darmaningrum, Khaerunnisa Ubaidillah, Lutfian Umi Mahiroh Umiyah Yayang Komang Utari Wardani, Amellia Whinarko Juliprijanto Widiar Onny Kurniawan Wike Ayu Eka Putri Wildatul , Hasanah Wiyati, Eni Rohma Yun Suryotomo Yun Suryotomo Yusmita Yusni Ikhwan Siregar Z, Kholila Indana Zamzam, Muhammad Yani