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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.
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 : Universitas 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.
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.
DETERMINANTS OF FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING SECTOR Zusma Widawaty A Wahab; Miftahul Jannah; Nurul Mawaddah; Desy Puspita; Anggraeni Yunita
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4619

Abstract

This think almost looks at the synchronous and fragmentary impacts of Capital Adequacy Proportion (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Working Costs to Working Salary (BOPO) on the budgetary execution of Indonesian banks, measured by Return on Assets (ROA). Tending to existing holes within the writing, the think about moreover investigates the interaction among these factors and gives overhauled observational prove drawn from assorted bank sorts recorded on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach with a causal-comparative strategy, information were collected from 10 banks reliably recorded on the IDX over the 2004–2024 period, yielding 210 firm-year perceptions. Auxiliary information were gotten from yearly reports and analyzed utilizing different straight relapse by means of SPSS computer program, taking after classical presumption tests for legitimacy. The comes about appear that CAR, NPL, LDR, and BOPO collectively have a noteworthy affect on ROA. In part, NPL and BOPO contrarily and altogether influence ROA, showing that higher credit chance and operational wastefulness decrease bank benefit. In contrast, CAR and LDR don't appear critical person impacts on ROA. These discoveries propose that whereas administrative compliance and liquidity administration are imperative, they don't straightforwardly improve benefit unless bolstered by viable operational and credit hazard procedures. This study contributes to both academic discourse and banking practice by emphasizing the need for sound risk management and cost control to improve financial performance in the Indonesian banking sector.
PREPARING CASH FLOW REALIZATION BASED ON MICROSOFT EXCEL USING PIVOT TABLE AS A DATA SORTING TOOL AT PT PERKEBUNAN NUSANTARA I KOTA LANGSA Cici Astuti; Faisal; Nurul Mawaddah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.120

Abstract

This research was conducted at PT Perkebunan Nusantara I, Langsa City. PTPNI is a state-owned company engaged in oil palm and rubber plantations. In preparing financial performance projections for the next period, companies have difficulty obtaining detailed cash flow realization data. This research aims to create detailed data on monthly cash flow realization reports as material for preparing financial performance projections. The data used to compile cash flow realization is data from the export of cash journal data from the SAP application. The result of the research is the formation of a report on the realization of the company's cash flow complete with details that have been sorted using a tool, namely the Pivot Table feature in Microsoft Excel. Keywords— Include 5 – 6.