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<![CDATA[HAK ASASI MANUSIA DALAM HUKUM KELUARGA ISLAM ]]>
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Saputra, Hirmayadi]]>;
<![CDATA[Faozan, Muhammad]]>
<![CDATA[ Familia: Jurnal Hukum Keluarga Vol. 5 No. 2 (2024) ]]>
Publisher : <![CDATA[Program Studi Hukum Keluarga Fakultas Syariah UIN Datokarama Palu ]]>
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DOI: 10.24239/familia.v5i2.261
<![CDATA[Penelitian ini bertujuan untuk menganalisis bagaimana hak asasi manusia (HAM) diintegrasikan dalam hukum keluarga Islam dan sejauh mana hukum ini memenuhi standar internasional HAM. Metode penelitian yang digunakan adalah penelitian pustaka (library research) bersifat kualitatif, dengan sumber data berupa buku, jurnal ilmiah, dokumen resmi, artikel, serta tesis dan disertasi yang relevan. Proses analisis meliputi pengumpulan, kategorisasi, dan analisis isi (content analysis) terhadap teks yang kemudian diinterpretasikan berdasarkan teori-teori HAM dan hukum keluarga Islam. Hasil penelitian menunjukkan adanya tantangan dan peluang dalam mengharmonisasikan antara nilai-nilai tradisional hukum keluarga Islam dengan prinsip-prinsip HAM modern, serta peran negara dalam mengimplementasikan hukum ini bervariasi tergantung pada konteks lokal dan kebijakan pemerintah. Kontribusi penelitian ini adalah memberikan pemahaman komprehensif tentang interaksi antara HAM dan hukum keluarga Islam, serta memberikan dasar untuk dialog dan reformasi hukum yang lebih inklusif dan responsif terhadap kebutuhan masyarakat modern. Penelitian ini diharapkan dapat mendorong perubahan yang lebih adil dan sesuai dengan nilai-nilai HAM universal.]]>
<![CDATA[EVALUASI PENERAPAN MODEL PEMBELAJARAN PJBL (PROJECT-BASED LEARNING) DENGAN PEMANFAATAN MEDIA SOSIAL UNTUK MEMBUAT KONTEN SLIDE CAROUSEL DALAM MEMASARKAN PRODUK DI SMK PGRI 2 ]]>
<![CDATA[Suhartini, Yusnia]]>;
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Nizar Zain, Fahru Rozi]]>;
<![CDATA[Sudarmiatin]]>
<![CDATA[ Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 4 No. 7 (2024) ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um065.v4.i7.2024.15
<![CDATA[Kemampuan memasarkan produk secara efektif merupakan keterampilan penting bagi siswa SMK untuk bersaing di dunia kerja pada era digital saat ini. Salah satu pendekatan yang berpotensi adalah model pembelajaran Project Based Learning (PJBL) yang dikombinasikan dengan pemanfaatan media sosial. PJBL memungkinkan siswa untuk belajar melalui proyek nyata seperti membuat konten promosi produk. Sementara media sosial berperan sebagai sarana publikasi dan pemasaran konten tersebut (Ansori, 2021). Melalui model ini, siswa tidak hanya mempelajari teori pemasaran, tetapi juga mempraktikkannya secara langsung menggunakan platform media sosial. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi kasus (case study). Studi kasus dipilih karena penelitian ini berfokus untuk mengeksplorasi secara mendalam penerapan model PJBL dengan media sosial dalam satu kasus/konteks tertentu yaitu di SMK 2 PGRI Malang. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penerapan model pembelajaran PJBL (Project Based Learning) dengan pemanfaatan media sosial untuk membuat konten slide carousel cukup efektif dalam mengembangkan keterampilan siswa SMK dalam memasarkan produk. Hal ini ditunjukkan dengan sebagian besar siswa yang berhasil membuat konten slide carousel yang kreatif dan komunikatif untuk promosi produk kreatif melalui media sosial.]]>
<![CDATA[ANALISIS KESIAPAN DAN PENERIMAAN TEKNOLOGI DALAM PENYUSUNAN LAPORAN KEUANGAN BUMDESA ]]>
<![CDATA[Asqolani, Asqolani]]>;
<![CDATA[Hadi, Miftahul]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v16i2.3894
<![CDATA[Abstract— This study aims to see the readiness and acceptance of the use of computerized information systems in the preparation of BUMDes financial statements. This study is concerned with one of the problems encountered in Village-Owned Enterprises (BUMDes) is the difficulty in preparing financial statements in addition to the need to increase financial literacy. The preparation of financial statements can be prepared manually or with the help of a computerized system. The method used is quantitative with a sampling selection method with convenience sampling to BUMDes administrators in Jombang Regency, East Java Province. This study uses the TRAM (Technology Readiness Acceptance Model) Model with a proxy of seven variables, namely optimism or optimism, innovation or innovativeness, discomfort or discomfort and insecurity or insecurity, perceived usefulness, perceived ease of use or perceived ease of use and interest in applying it or intention to use. The results of the study showed that of the 11 hypotheses proposed with the results of 5 hypotheses accepted and the rest rejected. These results show that BUMDES' readiness to use computerized information systems still needs to be improved. This study also recommends the need to socialize the benefits of computerized financial report preparation so that the perception of BUMDes administrators towards technology increases. Keywords: TRAM; Financial Statement; Village-Owned Enterprises; Computerized Information Systems.]]>
<![CDATA[ANALISIS PENGARUH KNOWLEDGE MANAGEMENT SYSTEM TERHADAP DAMPAK KINERJA PENGGUNA ]]>
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Hidayat, Rokhmat Taufiq]]>;
<![CDATA[Johantri, Bagas]]>
<![CDATA[ JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025 ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v9i1.3330
<![CDATA[This study analyzes the use of Knowledge Management System used in the Ministry of Finance by looking at the factors that influence the performance of its users through the use of variables in the information system success model (Delone and McLean Model). The population of this study were users of Knowledge Management System in the Ministry of Finance units other than the Financial Education and Training Agency. The technique used in collecting samples was incidental sampling through the distribution of online questionnaires by obtaining 91 respondents. Data were analyzed using descriptive statistics and inferential statistics with the Structural Equation Modeling technique using the SMARTPLS 4 application. Five of the six hypotheses stated were accepted at a significance of 0.05 while one hypothesis was accepted at a significance of 0.1. In general, it can be stated that the implementation of Knowledge Management System has been running well because it has a positive impact on user performance. Keywords: KMS State Finance; User Performance; Delone and Mclean]]>
<![CDATA[ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES ]]>
<![CDATA[Asqolani, Asqolani]]>;
<![CDATA[Andriana, Nina]]>;
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Fathoni, Nur]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v6i2.432
<![CDATA[The audit results of the Audit Board (BPK) on the management of tax receivables by the Directorate General of Taxes (DGT) found inadequacy in the administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. The novelty of this study is the use of the Global Accountability Project (GAP) approach and OECD Principles of Corporate Governance to see the extent of public sector accountability in the management of tax receivables by DGT. This research uses qualitative methods using primary data, interviews with DGT, the Audit Board, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to performance achievements during 2019-2022. The results show that, generally, accountability for tax receivables management by DGT has accountability principles in GAP and OECD Principles of Corporate Governance. Still, several things need to be improved, such as improving the administration of overdue receivables, adding bailiffs, regulating tax penalties that have yet to be issued, cooperating with third parties, and increasing tax collection budgets.]]>
<![CDATA[PERAN BELANJA DAERAH SEBAGAI KATALISATOR DAYA SAING DAERAH ]]>
<![CDATA[Kustiani, Aisyah]]>;
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Mahrus, Muhammad Luthfi]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
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DOI: 10.5281/zenodo.17264669
<![CDATA[This study aims to examine the effect of regional spending on regional competitiveness. The study was conducted using a quantitative approach with panel data regression. The sample used in this study consisted of 503 regencies and cities in Indonesia with an observation period of two years (2022-2023). The dependent variable in this study was regional competitiveness, which was measured using the regional competitiveness index. The independent variables in this study are regional spending, mandatory spending (spending on education and health), economic spending, and environmental spending. The results show that total regional spending and economic spending have no significant effect. Mandatory spending has a significant effect but with a relationship that is opposite to what was expected. Environmental function spending has a positive and statistically significant effect. The results of this study indicate that government spending will serve as a catalyst for regional competitiveness, but the accuracy of its allocation needs to be analyzed. Local governments need to reprioritize budget allocations in sectors that encourage regional competitiveness. In addition, efforts need to be made to increase the effectiveness of mandatory spending (education, health, and infrastructure) and strengthen institutional capacity to avoid high budget expenditures that do not result in increased regional competitiveness. Furthermore, government spending requires a long time to have an impact on regional competitiveness. Keywords: regional competitiveness, accounting, government, spending, environment]]>
<![CDATA[Educators in Improving Generation Z’s Understanding of Islamic Family Law and Strengthening Institutional Legality and Governance Towards Independence and Compliance with the Law: A Seminar Study at MI Nurul Falah Cisauk and Ponpes Sirojul Adhfal Cisoka ]]>
<![CDATA[Hendri Supriyanto]]>;
<![CDATA[Miftahul Hadi]]>
<![CDATA[ IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October ]]>
Publisher : <![CDATA[International Research and Development for Human Beings (IRDH) ]]>
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<![CDATA[This study examines the role of educators in improving Generation Z's understanding of Islamic family law and strengthening the legality and governance of educational institutions towards independence and legal compliance in Tangerang Regency. This activity was conducted through two seminars held at the MI Nurul Falah Cisauk Foundation with 23 teachers and principals as participants, and at the Sirojul Adhfal Cisoka Islamic Boarding School with 93 students. The research method used was descriptive qualitative with in-depth data analysis. The results indicate that educators have a strategic role as agents of change in delivering Islamic family law material effectively, with an approach that suits the characteristics of Generation Z. In addition, the legality and good institutional governance are important foundations in supporting the sustainability and quality of education. This study recommends strengthening the capacity of educators and institutional governance as a crucial step in shaping a Generation Z who is legally aware and adheres to the values of Islamic family law.]]>
<![CDATA[APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Bagiada, Putu Permana]]>;
<![CDATA[Hadi, Miftahul]]>
<![CDATA[ METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 7 No. 2 (2023): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi ]]>
Publisher : <![CDATA[Universitas Methodist Indonesia ]]>
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DOI: 10.46880/jmika.Vol7No2.pp278-289
<![CDATA[This study aims to analyze the implementation of the SISKEUDES application in Dangin Puri Kauh Village, whether it is in accordance with applicable regulations and theories, the benefits of the SISKEUDES application in village financial management, the constraints and obstacles encountered in its implementation and the internal controls applied. This study uses qualitative research techniques with interviews and literature studies. The results of the study show that the implementation of the SISKEUDES application in managing village funds in Dangin Puri Kauh Village is in accordance with applicable regulations, namely Permendagri Number 20 of 2018. The SISKEUDES application also has a role in accountability in managing village funds and managing village finances to become more efficient. The internal control of the SISKEUDES application is also considered quite good. In the implementation in the field there are still obstacles such as slow applications when operating, server down, and other obstacles.]]>
<![CDATA[ANALISIS KESIAPAN DAN PENERIMAAN TEKNOLOGI DALAM PENYUSUNAN LAPORAN KEUANGAN BUMDESA ]]>
<![CDATA[Asqolani, Asqolani]]>;
<![CDATA[Hadi, Miftahul]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v16i2.3894
<![CDATA[Abstract” This study aims to see the readiness and acceptance of the use of computerized information systems in the preparation of BUMDes financial statements. This study is concerned with one of the problems encountered in Village-Owned Enterprises (BUMDes) is the difficulty in preparing financial statements in addition to the need to increase financial literacy. The preparation of financial statements can be prepared manually or with the help of a computerized system. The method used is quantitative with a sampling selection method with convenience sampling to BUMDes administrators in Jombang Regency, East Java Province. This study uses the TRAM (Technology Readiness Acceptance Model) Model with a proxy of seven variables, namely optimism or optimism, innovation or innovativeness, discomfort or discomfort and insecurity or insecurity, perceived usefulness, perceived ease of use or perceived ease of use and interest in applying it or intention to use. The results of the study showed that of the 11 hypotheses proposed with the results of 5 hypotheses accepted and the rest rejected. These results show that BUMDES' readiness to use computerized information systems still needs to be improved. This study also recommends the need to socialize the benefits of computerized financial report preparation so that the perception of BUMDes administrators towards technology increases. Keywords: TRAM; Financial Statement; Village-Owned Enterprises; Computerized Information Systems.]]>
<![CDATA[Analisis Determinan Kinerja Pengguna Modul Bendahara dengan Model Delone and McLane ]]>
<![CDATA[Hadi, Miftahul]]>;
<![CDATA[Ambarwati, Ria Dewi]]>;
<![CDATA[Sugiyanto, Hari]]>;
<![CDATA[Khuluq, Anjahul]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/nominal.v12i2.59090
<![CDATA[ABSTRACTThis research aims to evaluate or analyze the implementation of bendahara module of SAKTI application by analyzing the factors that influence user satisfaction as an intervening variable and user performance of bendahara module of SAKTI application. Sampling was carried out using a non-probability sampling technique (voluntary sampling) which was distributed in 11 ministries/agencies that have used the web-based bendahara module of SAKTI application. The number of samples that were successfully collected was 52 samples. Data were analyzed and processed using SmartPLS. There were four hypotheses proposed and the result was that two of the four hypotheses were accepted and two hypotheses were rejected. The effect of information quality on user satisfaction and the effect of user satisfaction on user performance are two hypotheses that are accepted while the effect of system quality on user satisfaction and service quality on user satisfaction are two hypotheses that are rejected. Based on the results of the hypothesis, it can be concluded that in general the use of the SAKTI application treasurer module has not run according to user expectations.Keywords: Government AIS, Government Accounting, Bendahara Module, Delone and Mclane ModelABSTRAKPenelitian ini mengevaluasi atau menganalisis implementasi modul bendahara aplikasi SAKTI dengan menganalisis faktor yang berpengaruh terhadap kepuasan pengguna sebagai variabel intervening dan kinerja pengguna modul bendahara aplikasi SAKTI. Pengambilan sampel dilakukan dengan teknik non-probability sampling (voluntary sampling) yang disebar di 11 kementerian/lembaga yang telah menggunakan modul bendahara aplikasi SAKTI berbasis web. Jumlah sampel yang berhasil dihimpun sebanyak 52 sampel. Data dianalisis dan diolah dengan menggunakan SmartPLS. Terdapat empat hipotesis yang diajukan dan memperoleh hasil dua hipotesis dari empat hipotesis diterima dan dua hipotesis ditolak. Pengaruh kualitas informasi terhadap kepuasan pengguna dan pengaruh kepuasan pengguna terhadap kinerja pengguna merupakan dua hipotesis yang diterima sedangkan pengaruh kualitas sistem dan kualitas pelayanan terhadap kepuasan pengguna merupakan dua hipotesis yang ditolak. Berdasarkan hasil hipotesis dapat diambil kesimpulan secara umum penggunaan modul bendahara aplikasi SAKTI belum berjalan sesuai dengan harapan pengguna.Kata Kunci: SIA Pemerintah, Akuntansi Pemerintah, Modul Bendahara, Model Delone and McLane]]>
