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RELEVANSI NILAI ETIKA BISNIS DALAM RUANG LINGKUP AKUNTANSI SYARIAH Nurul Mawaddah; Indra Wijaya
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 3, No 1 (2016): Mei 2016
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.696 KB)

Abstract

Today, the development of ethics and Syariah business behaviour need to note. It is undeniable that globalization has brought great influence on how the behavior of businesses today, therefore influence to the deterioration of ethical standards. Then the Priest of Islam reconstruct how ethics and behaviors that are considered authentic coming from Islam. Ethics in business conduct in business syariah Islam teaches that every human being should uphold the values of honesty, trust, professional and work together. Based on the concept of justice, togetherness in the business and there is no element of riba. An accountant must have business ethics in the presentation of financial statements because it must be able to present information that can encourage economic actors to act fairly, honestly and properly, and able to provide other information such as basic information for calculating zakat. Another goal may be adopted from the goal applied in western countries for that purpose do not conflict with Islamic law.
PENINGKATAN KOMPETENSI SISWA SMKN 5 KOTA LHOKSEUMAWE DALAM MENYUSUN LAPORAN KEUANGAN DENGAN MYOB ACCOUNTING Edy Zulfiar; Busra Busra; Faisal Faisal; Nurul Mawaddah
Jurnal Vokasi Vol 6, No 1 (2022): Jurnal Vokasi
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v6i1.2936

Abstract

Diabetes melitus (DM) merupakan suatu kelompok penyakit metabolik denganciri hiperglikemia yang bisa disebabkan oleh kelainan sekresi insulin, kerjainsulin, atau meliputi keduanya. Jumlah penyandang DM di Desa Uteun Kotmengalami peningkatan dimana pada tahun 2020 sebanyak 8 orang dan padatahun 2021 meningkat menjadi 22 orang. Permasalahan yang dijumpai di DesaUteun Kot mengenai DM yaitu rendahnya tingkat pengetahuanmasyarakat DesaUteun Kot mengenai penyakit DM, belum adanya program Pemantauan GulaDarah (PGDM), dan belum tersedianya alat pemeriksaan kadar gula darah padakader ataupun penyandang DM. Kegiatan ini bertujuan untuk menciptakanpenyandang DM Desa Uteun Kot yang siaga terhadap penyakitnya melaluiprogram PGDM. Metode pelaksanaan yang digunakan yaitu pemberian edukasitentang diabetes, program PGDM, pemeriksaan kadar gula darah sewaktu,pelatihan penggunaan glucometer, dan penghibahan glucometer kepadapenyandang dan kader DM. Hasil pelaksanaan kegiatan menunjukkan bahwapeserta kegiatan sangat antusias dalam mengikuti kegiatan ini, yang ditandaidengan peningkatan pengetahuan peserta tentang diabetes dan PGDM.Berdasarkan hasil post test yang dilakukan, Para kader dan penyandang DMsudah mampu menggunakan glucometer untuk melakukan pemeriksaan kadargula darah. Glucometer yang dibagikan kepada kader dan penyandang DMdiharapkan pemeriksaan gula darah dapat dilakukan secara rutin serta mencatathasil pengukuran ke dalam kartu control gula yang telah dibagikan, sehinggadiharapkan kadar gula penyandang DM dapat terpantau dengan baik.
Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah Syawal Harianto; Nurul Mawaddah; Anhar Firdaus; Abdul Halim; Silvia Lestari
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13032

Abstract

This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.
ANALYSIS OF FACTORS AFFECTING CUSTOMER INTEREST IN CHOOSING RAHN PRODUCTS AT SHARIA PAWNSHOPS IN ACEH PROVINCE Anwar Puteh; M. Rasyidin; Muhammad Authar ND; Nurul Mawaddah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.185

Abstract

This study examines the effect of Promotion, Ujrah Rates and Fund Disbursement Procedures on Customer Interest in Choosing Rahn Products at Sharia Pawnshops in Aceh Province. This study uses primary data obtained by distributing questionnaires to selected customers using a non-probability sampling method. The data analysis method used multiple linear regression analysis. The results showed that the promotion variable, and the procedure for disbursing funds had a positive and significant effect on customer interest in choosing Rahn's products at Pegadaian Syariah in Aceh Province. Meanwhile, the ujtrah rate variable has a negative and significant effect on customer interest in choosing Rahn's products. Recommendations from this research are expected that the Aceh Sharia Pawnshop can increase promotion as a means of introducing products to the public. Meanwhile, the ujrah tariff rate is reconsidered (to be lowered) and in terms of disbursement of funds it can be maintained in order to increase public interest in using Rahn's products at Sharia Pawnshops in the future.
Implementasi Fungsi Actuating Pada Pendayagunaan Dana Zakat Dan Infak Di LAZISMU Lhokseumawe Shafira Maharani; Syawal Harianto; Nurul Mawaddah
el-Amwal Vol 4, No 2 (2021): Volume 4 Nomor 2, September 2021
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v4i2.5372

Abstract

Pendayagunaan merupakan salah satu fungsi dari Lembaga Amil Zakat. Sesuai dengan fungsinya, LAZISMU Lhokseumawe menciptakan berbagai macam program kerja melalui beberapa bentuk untuk menjalankan tugasnya. Pelaksanaan tugas-tugas ini memerlukan peran actuating agar pendayagunaan dapat terealisasi dengan baik. Adapun maksud dari penelitian ini ialah untuk meninjau pengimplementasian actuating di LAZISMU Lhokseumawe sehingga dapat melaksanakan pendayagunaan, serta melihat sejauh mana actuating dan pendayagunaan tersebut telah terlaksana.Penelitian ini bersifat kualitatif dengan sumber data berupa wawancara, observasi, dokumentasi, dan penyebaran angket. Penelitian ini menggunakan teori fungsi manajemen oleh George R. Terry yaitu actuating. Adapun indikatornya meliputi motivating, directing, communicating, serta leading. Selanjutnya, data yang diperoleh akan dianalisis dengan melakukan reduksi, penyajian, dan verifikasi.Berdasarkan penelitian ini, dapat diketahui bahwa indikator actuating yang lebih dominan diimplementasikan di LAZISMU Lhokseumawe terkait pendayagunaan dana zakat dan infak ialah leading. Melalui pengimplementasian fungsi actuating, berbagai bentuk program pendayagunaan dapat diciptakan dan dilaksanakan sesuai empat bentuk pendayagunaan.Terkait peningkatan actuating, indikator directing perlu perhatian lebih karena masih memiliki potensi untuk dikembangkan. Hal ini dapat dilakukan dengan menciptakan pedoman khusus terkait pelaksanaan pendayagunaan di LAZISMU Lhokseumawe.
Impact of Service Quality on Increasing the Number of Sharia Pawnshop Customers in Aceh Anwar Puteh; M. Rasyidin; Muhammad Authar ND; Nurul Mawaddah; Yulius Dharma
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.816

Abstract

This study examines the effect of service quality on increasing the number of Sharia Pawnshop customers in Aceh Province. Service quality indicators are Tangibles, Empathy, Responsiveness, Reliability and Assurance. This study used primary data which were the results of the distribution of questionnaires to Sharia Pawnshop customers in Aceh Province as many as 100 respondents. Data analysis used multiple linear regression analysis. The results found that all service quality variables such as Tangibles, Empathy, Responsiveness, Reliability and Assurance had a positive and significant effect on increasing the number of Sharia pawnshop customers in Aceh Province. This proves that PT. Sharia Pawnshop (PT. Pegadaian Syariah) must pay attention to and improve the quality of services to increase the number of people, especially those in Aceh Province to become customers of the pawnshop and most importantly maintain the current number of customers.
POSITIVE INFLUENCE OF PT. PERTAMINA EP ASSETS 1 RANTAU FIELD TO INCREASING THE WELFARE OF SURROUNDING COMMUNITIES: IMPACT AND BENEFITS ANALYSIS Nurul Mawaddah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.815

Abstract

The purpose of this study was to assess how much influence the Corporate Social Responsibility (CSR) program of PT Pertamina EP Asset 1 Rantau Field has on improving the welfare of the community around the company. The research method used was quantitative method with descriptive statistical analysis, and data were analyzed using SPSS 26 software. Primary data was obtained by distributing questionnaires to the direct beneficiaries of the CSR program, 103 of the seven villages implementing the CSR program as well as the surrounding villages. The sample in this study used a census technique with a total of 103 respondents. Data analysis was carried out by validity test, reliability test, simple linear regression analysis, t test (partial), and coefficient of determination test (R2). The results showed that the Corporate Social Responsibility (CSR) program had a significant effect on increasing the welfare of the community around the company. This is evident from the results of the t test which shows a t value of 4.043 with a significance value of 0.000. In addition, based on the results of the test for the coefficient of determination or R Square, a value of 13.9% was obtained. Thus, it can be concluded that the CSR program contributes 13% to improving people's welfare, while the remaining 86.1% is influenced by other variables not explained in this study. Based on the research results, PT Pertamina EP Asset 1 Rantau Field should conduct a further evaluation further related to the community's needs so that the distribution of Corporate Social Responsibility (CSR) program assistance can be right on target, carried out in a sustainable and equitable manner so that it can help improve the welfare of society with a wider scope. This is expected to optimize the effectiveness of the CSR program and avoid plagiarism in presenting research results.
ANALYSIS OF RETURN ON LOAN PRINCIPAL AND UJRAH/ MU'NAH FOR RAHN AND ARRUM EMAS PRODUCTS AT SHARIA PAWNSHOPS IN LHOKSEUMAWE CITY Nurul Mawaddah; Anwar Puteh; Haris Al-Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.793

Abstract

This study aims to determine the analysis of loan principal repayments and Ujrah / Mu'nah products of Rahn and Arrum Emas at Sharia Pawnshops in Lhokseumawe City. The type of research used is descriptive qualitative research. This research has been surveyed from 2020, where one of the loan agreements as a case study will end in 2022. The type of data used is qualitative data. The data sources used are primary data and data collection methods through direct interviews with employees, branch managers, randomly selected customers and general company data that can be accessed directly via the pawnshop link. The analytical method used is descriptive qualitative analysis. The research results show that every customer deciding on one of these contracts has certain considerations both in terms of the ability to pay all at once or in installments. Everything is tailored to the needs and income generated. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity.
Respon Pasar Saham Terhadap Kurs, Harga Emas dan Inflasi di Indonesia Anwar Puteh; Nurul Mawaddah
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.556

Abstract

The financial market is the driving force of the country's economy because it can be used as an instrument for capital formation, facilitating community participation in resource mobilization, and facilitating financing for national development. This study examines the stock market response to the exchange rate, gold prices and inflation in Indonesia. This research uses quantitative methods with secondary data collection methods for the period June 2016 – July 2023. Data processing was carried out using a multiple linear regression analysis model. The results show that the Indonesian stock market responded positively to changes in the exchange rate, namely 36.244. Meanwhile, the price of gold was also responded positively by the Indonesian stock market at 0.532, while inflation was responded negatively by the Indonesian stock market at 0.253. Thus, the Indonesian stock market responds to every change in variables such as the exchange rate, gold prices and inflation.