Article Per Year (5 Year)
p-Index From 2021 - 2026
28.985
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan e-Dinamis Laa Maisyir Jurnal Ekonomi Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Studia Economica: Jurnal Ekonomi Islam Tansiq: Jurnal Manajemen dan Bisnis Islam Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research INTERNATIONAL JOURNAL ON LANGUAGE, RESEARCH AND EDUCATION STUDIES Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MODELING: Jurnal Program Studi PGMI Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis Ganaya: Jurnal Ilmu Sosial dan Humaniora JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Owner : Riset dan Jurnal Akuntansi At-Tawassuth: Jurnal Ekonomi Islam JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) YUME : Journal of Management Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Academy of Education Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Wacana Ekonomi Journal of Management and Business Innovations Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Akubis: Jurnal Akuntansi dan Bisnis Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Inovasi Penelitian Journal Informatic, Education and Management (JIEM) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal on Social Science, Economics and Art Jurnal Investasi Islam El-Mujtama: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik juremi: jurnal riset ekonomi Journal of Vision and Ideas (VISA) Journal of Law, Administration, and Social Science Journal of Islamic Economic and Business Research Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE International Journal of Science and Society (IJSOC) Jurnal Ekonomi dan Bisnis Islam (JEBI) EKSYA: Jurnal Ekonomi Syariah Journal of Management and Business Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Syariah dan Bisnis Economic Reviews Journal el-Amwal Jurnal Ekonomi dan Manajemen (JEKMA) Journal Research of Economics and Bussiness Jurnal Trisna Riset Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Gemilang: Jurnal Manajemen dan Akuntansi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Islamic Economics and Business Journal of Public Representative and Society Provision Transformasi: Journal of Economics and Business Management Student Scientific Creativity Journal Indonesia Auditing Research Journal Journal of Social Commerce Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi e-Jurnal Apresiasi Ekonomi Journal of Islamic Economics and Finance Journal of Economics and Management Scienties Gudang Jurnal Multidisiplin Ilmu International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Serambi Ekonomi dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Journal of Islamic Economics and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ISTIFHAM Proceeding of International Conference on Multidisciplinary Research Jurnal Ekonomi JER Journal of Social Work and Science Education RUBINSTEIN EKOBIMA Ekonomi Bisnis dan Manajemen ManBiz: Journal of Management and Business Journal of Sharia Business Management Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Taqaddum : Community Service Journal Journal of Ekonomics, Finance, and Management Studies Proceeding International Conference on Islamic Economics Community Services INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Bata Ilyas Educational Management Review As-Syirkah: Islamic Economic & Financial Journal Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman International Journal of Islamic Business Management JURNAL ECONETICA: Jurnal Sosial, Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Akuntan Publik
Arifin Fauzi Lubis
Universitas Islam Negeri Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

Published : 241 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 241 Documents
Search

 8   9   10   11   12 
MISYA: Sharia Financing System to Improve Human Resource Competency as Account Officers of Sharia Banks Marlya Fatira AK; Mardelia Desfrida; Titis Budi Prihatin; Fauzi Arif Lubis
Proceeding of International Conference on Multidisciplinary Research Vol. 6 No. 1 (2024): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/picmr.v6i1.754

Abstract

This research was conducted to produce MISYA: Real Project Based Financing System Model. This model will be used for banking practices carried out in Sharia labs and conventional banking labs managed by the Medan State Polytechnic Accounting Department. MISYA will facilitate actual practice for every student when playing the role of the Bank's Account Officer position. This is one of the outcomes of project-based learning implementation to support professional and superior Polmed graduates. This research aims specifically to design a real project-based Financing system model using Microsoft Excel. The research method used is a combination method. Qualitatively, data was collected through literature studies, observations, and interviews, designing MISYA, carrying out MISYA trials, and conducting Focus Group Discussions in implementing MISYA. Technology Readiness Level: this research is on a scale of 4 (four). The research method used is a qualitative research method, with explanations in the form of descriptive and explanatory. After going through the data collection and processing stages, research results showed an increase in student competency after using MISYA to understand the job position of an Account Officer at a Sharia bank. Increased ability and competency occurred for 92% of students who participated in socialization using MISYA. In addition, it was found that the Sharia Finance and Banking Study Program has solid and consistent efforts to improve the competency of its graduates for graduate learning outcomes. The MISYA Model design has accommodated the Account Officer process in serving customer financing applications from receipt, data input, and initial stage analysis to final stage analysis or financing approval. The practicum learning curriculum content to strengthen Account Officer competency in the Sharia Finance and Banking Study Program has been adjusted to enrich and add practical content, as well as implementing Case Base Learning by adding cases of financing applications and SLIK examinations from prospective customers.
Analisis Strategi Marketing Mix pada Toko Gopek Fashion Nila Rosdiana; Fauzi Arif Lubis; Rahmat Daim Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20693

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi marketing mix yang telah diterapkan oleh toko Gopek Fashion dan mengetahui kendala strategi marketing mix pada toko Gopek Fashion. Jenis penelitian ini adalah penelitian kualitatif. Dalam penelitian ini penulis mengambil pendekatan atau strategi deskriptif yakni mendeskripsikan atau menggambarkan suatu objek, fenomena serta setting sosial dan dituangkan dalam bentuk tulisan dan kalimat atau juga bisa diartikan sebagai menceritakan keadaan penelitian sesuai dengan fakta dan fenomena yang terjadi dengan sebenar benarnya menggunkan kata dan kalimat atau naratif. Berdasarkan hasil penelitian yang peneliti lakukan di lapangan, maka peneliti dapat mengambil kesimpulan bahwa Toko Gopek Fashion telah menerapkan startegi marketing mix yaitu menggunakan variabel 7P yaitu produk, price, place, promosi, proses, people, physical evidence yang mempu meningkatkan penjualan. Startegi marketing mix yang telah diterapkan dalam meningkatkan penjualan sudah dilakukan dengan baik dan benar sesuai dengan teori yang ada, dengan kata lain bahwa 7P memiliki peran penting meningkatkan jumlah konsumen serta memberikan keuntungan untuk usaha Toko Gopek Fashion. Adapun kendala dari strategi marketing mix yang diterapkan oleh Gopek Fashion ialah kendala yang dihadapi oleh Toko Gopek Fashion adalah kebanyakan masyarakat membeli produk secara offline yaitu mengunjungi toko sehingga produk yang ingin ditampilan di e-commerce shopee selalu kebahabisan karena Toko Gopek Fashion selalu menampilkan produk trend dan setiap bulannya mengganti produk yang terbaru.
Analisis Strategi Digital Marketing dalam Meningkatkan Penjualan Bisnis Online Pada Suhada Grup Laila Fitria; Fauzi Arif Lubis; Nurbaiti Nurbaiti
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 5 No. 3 (2024): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v5i3.1904

Abstract

Untuk memperdalam pengetahuan kita tentang pemasaran online penelitian ini mengenai, Analisis Strategi Digital Marketing Dalam Meningkatkan Penjualan Bisnis Online Pada Suhada Group, fokus pada fungsi strategi ini dalam meningkatkan penjualan untuk Suhada Group. Tindakan yang optimal untuk meningkatkan jumlah penjualan di toko online Suhada Group akan ditentukan dan diukur dalam penelitian ini. Metode analisis yang digunakan adalah metodologi analisis SWOT (Strength, Weakness, Opportunity, Threat). Responden dalam penelitian ini adalah pemilik toko online. Sebelum dilakukan pengujian, kegiatan penelitian diolah dengan menggunakan matriks Internal Factors Analysis (IFA) dan External Factors Analysis (EFA). Berkenaan dengan hasil penelitian, IFA mendapat skor 3,72 dan EFA mendapat skor 3,54. Hasil pemetaan menunjukkan bahwa "Toko Online Suhada Group" berada di kuadran I pemasaran. Hal ini menunjukkan bahwa perusahaan ini kompetitif, atau bersaing dengan cara yang kuat, artinya pengembangan perusahaan akan membutuhkan rencana yang tepat agar dapat terus tumbuh atau mencapai tahap ekspansi. Untuk mempertahankan posisi ini, ada dua strategi pemasaran yang harus dilakukan: promosi dan penciptaan produk baru.
Analysis of the Effectiveness of the Employee Payroll Accounting Information System at the PTPN II Sei Semayang Central Workshop Liza Mutia; Fauzi Arif Lubis; Laylan Syafina
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.508

Abstract

In this study, there are still weaknesses in the supervision of recording overtime hours which can result in potential fraud in the calculation of employee working hours. This research uses qualitative research methods with data collection techniques including interviews, observation and document analysis. The results of the research Payroll Accounting Information System at PTPN II Sei Semayang central workshop are in accordance with PSAK No. 24. The payroll accounting information system is considered adequate in supporting the company's internal management.
Analisis Pengembangan Dana Investasi Asuransi Syariah Pada Pt Prudential Binjai Asmaul Mutiah; Fauzi Arif Lubis
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i3.6104

Abstract

Penelitian ini menggali analisis mendalam mengenai pengembangan dana investasi asuransi syariah PT Prudential Binjai. Melalui pendekatan kualitatif penelitian ini memeriksa tren investasi, profil risiko, serta strategi pengelolaan dana investasi. Dengan menggunakan data primer dan sekunder, termasuk laporan keuangan dan wawancara manajemen, penelitian ini mengungkap kesuksesan PT Prudential Binjai dalam mengembangkan portofolio investasinya. Perusahaan ini telah mengoptimalkan investasi sesuai prinsip syariah sambil meminimalkan risiko investasi. Strategi diversifikasi investasi dan manajemen risiko yang efisien telah memperbolehkan perusahaan mencapai pertumbuhan dana investasi yang signifikan. Hasil penelitian ini memberikan wawasan berharga bagi industri asuransi syariah, menunjukkan cara mengelola dana investasi dengan pendekatan yang sesuai dengan prinsip-prinsip keuangan syariah. Selain itu, temuan ini membuka pintu untuk pemahaman lebih lanjut dalam meningkatkan kepercayaan pelanggan melalui praktik keuangan yang transparan dan sesuai dengan nilai-nilai syariah, menjadikan PT Prudential Binjai sebagai contoh sukses dalam industri asuransi syariah.Kata Kunci: Investasi Asuransi Syariah, PT Prudential Binjai, Pengelolaan Dana Investasi
ANALISIS KESEJAHTERAAN EKONOMI MASYARAKAT MUSLIM STUDI KASUS PETANI POHON AREN DESA PARDOMUAN KEC. ARSE KAB. TAPANULI SELATAN Fauzi Arif Lubis; Aqwa Naser Daulay
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11330

Abstract

Sebagai daerah yang masih bergerak dibidang agraris dengan jumlah penduduk besar dan proporsi rumah tangga yang bekerja di pertanian dominan, maka perhatian terhadap kesejahteraan petani dinilai sangat strategis. Namun selain berbicara mengenai pendapatan yang mempengaruhi kesejahteraan, pengeluaranpun mempengaruhi tingkat kesejahteraan. Berdasarkan hal tersebut peneliti tertarik untuk melakukan penelitian mengenai Analisis Tingkat Kesejahteraan Petani Di Tapanuli Selatan menurut Pola Pendapatan dan Pengeluaran Menggunakan Parameter NTPRP. Selanjutnya untuk menyelesaikan permasalahan penelitian ini, peneliti menggunakan pendekatan deskriptif kualitatif dengan parameter NTPRP (Nilai Tukar Pendapatan Rumahtangga Petani). Berdasarkan hasil temuan yang dilakukan peneliti di Tapanuli Selatan. Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) untuk nilai dari responden yang minimum berada pada nilai 0,56, hal tersebut menunjukkan bahwa total pengeluaran rumah tangga petani/ responden tersebut lebih besar dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut belum mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Kemudian Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) yang maksimum berada pada nilai 7,81, hal tersebut menunjukkan bahwa total pengeluaran rumah tangga petani/ responden tersebut lebih kecil dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Namun secara rata-rata Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP)nya berada pada nilai 1,46 menunjukkan NTPRP > 1 berarti secara rata-rata petani/ responden sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Bisnis varian produk gula aren merupakan bisnis yang menjajikan yang bisa meningkatkan kesejahteraan Masyarakat Desa Pardomuan dengan keuntungan yang diperoleh untuk produk gula aren cair sebesar 194,11% bedasarkan perhitungan dengan cost plus pricing
PENGARUH PERSEPSI KEBERMANFAATAN, KEMUDAHAN PENGGUNAAN, DAN RISIKO TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING DENGAN ATTITUDE TOWARD USING SEBAGAI VARIABEL INTERVENING (STUDI KASUS MAHASISWA UIN SUMATERA UTARA PENGGUNA BSI MOBILE) Dhita Lutfiah; Fauzi Arif Lubis; Tuti Anggraini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10683

Abstract

With attitude towards usage as an intervening variable, this study intends to determine the link and influence of perceptions of utility, usability, and risk to interest in using mobile banking services. (Study on Mahasiswa in Sumatera Utara Using Bsi Mobile). The study employs an associative quantitative methodology to explain how perceptions of utility, usability, and risk affect interest in utilising mobile banking services, with attitude towards use serving as an intermediary variable. The study is titled "Studi Kasus Mahasiswa Uin Sumatera Utara Pengguna Bsi Mobile." Primary data came from questionnaires that respondents themselves filled out, while secondary data came from books, journals, research findings, practical work reports, and information linked to the author's research topics. The population for this study will consist of all 25.188 North Sumatra students from 2019 to 2022 (https://sumut.bps.go.id). There will be 99 participants in this study. The study's findings indicate that the Attitude Towards Using in Using Mobile Banking Services is significantly influenced by the Usability Perception variable. Keywords : Usefulness, Ease of Use, Risk, Interest, Attitude Toward using
Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus Kecamatan Huristak Kabupaten Padang Lawas Roslinda Harahap; Fauzi Arif Lubis; Rahmat Daim Harahap
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.876

Abstract

This study aims to determine the application of the village financial accounting system in the transparency and accountability of village fund management and the constraints in its application in Huristak District, Padang Lawas Regency. The village financial accounting system is an application developed by BPKP in order to improve the quality of village financial governance that is accountable and transparent. This study uses a descriptive qualitative approach. Sources of data obtained from primary data and secondary data collected by researchers by observing and interviewing techniques, and reviewing the literature related to the village financial accounting system in the transparency and accountability of village fund management. The results of this study concluded that the application of the village financial system in the transparency and accountability of managing village funds in the Huristak sub-district cannot be said to be effective and successful in its implementation due to the lack of human resources (HR) in the Huristak sub-district government. However, the application of the siskeudes application can increase transparency and accountability to the public for their financial reports even though they are still assisted by village assistants.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Dalam Penyampaian Laporan Keuangan Pada Perusahaan Pertambangan Syariah Yang Terdaftar Di Bei Periode 2018-2020 Syach Falah, Rifqi; Lubis, Fauzi Arif; Lubis, Arnida Wahyuni
AGHNIYA : Jurnal Ekonomi Islam Vol 5, No 2 (2023): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v5i2.16711

Abstract

This research aims to find empirical evidence about the factors that influence the timeliness of submitting financial reports for mining companies listed on the Indonesia Stock Exchange. The factors tested in this research are profitability, leverage, liquidity, company age as independent variables while timeliness is the dependent variable. The sample of this research consists of 39 companies listed on the Indonesia Stock Exchange (BEI) and have information regarding the date of submission of financial reports to Bapepam in the 2018-2020 period. Sample selection was carried out using the purposive sampling method. The data used is secondary data, obtained from the site www.idx.co.id. The data obtained was then tested using logistic regression analysis with a significance level of 5 percent. The research results identified that the variables profitability, leverage, had a positive and partially insignificant influence. Meanwhile, the variables liquidity and company age partially have a negative and insignificant influence on the timeliness of submitting financial reports for manufacturing companies listed on the Indonesia Stock Exchange. Meanwhile, tests carried out simultaneously (simultaneously) have an influence on the timeliness of submitting financial reports.
Analisis Pemahaman Terhadap Akuntansi Syariah Berdasarkan PSAK 107 Pada PT. Pegadaian Syariah CPS Rantau Prapat Ananda Putri Azni Mtd; Fauzi Arif Lubis; Rahmat Daim Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.959

Abstract

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system, especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant differences in majors for each employee graduate, thereby closing job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.
Co-Authors Abdi Mitro Giripati Abror, Ruli ADELIA Adinda Rizki Fadilah Ahmad Fikri Ihsan Nasution Ahmad Habib Pinim Ahmad Habib Pinim Ahmad Muhaisin B. Syarbaini ahmad syauqi, ahmad Aisha Alvia Aisyah Aisyah Alviana Sahrini Nasution Ananda Putri Azni Mtd Andi Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Anisa Bella Saragih Annisa Hafizzah Hutabarat Annisa Namira Annisa Putri Annisa Thaharah Annsa Putri Aqwa Naser Daulay Aqwa Naser Daulay Aqwa Naser Daulay Aqwa Naser Daulay Ardiansyah, Muhammad Rajab Ardina Khoirunnisa Harahap Ardina Khoirunnisa Harahap Ariska, Ayu Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arya Duta Permana Pane Ashabul jannah siregar Asiatun Maulina Munthe Asmaul Husna Asmaul Mutiah Atha, Muhammad Alwan Atika atika Atika Atika Atika Atika Aulia Rahmah Pasaribu Aulia, Adinda Putri Aulia, Syaikah Nabilah Ayu Ashara Harahap Ayu Lestari Ayunda Syapa Azra Ayyub Ramadhan Azahra, Alma Azara, Pira Azhari Akmal Tarigan Azmi Rinaldi Nasution Azmi, Raisa Bi Rahmani, Nur Ahmadi Boangmanalu, Farida Hanum Burhanuddin Al-Butary Chadisa Rizky Ananda Chairani A Br Nasution Chanda Chansa Thelma Chuzaimah Batubara Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Citra Pratiwi Daulay, Suci Cut Nurul Azizah Darajatul Husna Dea Lora Veni Debby Nadillah Harahap Desfrida, Mardelia Desti Ramadayanti Dharma, Budi Dhea Ananda Saskia Dhita Lutfiah Dinda Delfi Permata Rambe Dira Azzahra Putri Dwita Fratiwi Eka Lestari Ellysa Pradina Elvina Sari Damayanti Elya Ramadhani Tambunan erlina mayasari siregar Erna Sipahutar Ervina Yulia Angkat Fachrunisa Winda Marpaung Fadila, Sheila Fadillatunnisa Fadillatunnisa Fadya Hanin Fahani, Tania Azura Fajar Dwi Ramadhan Sipa Fajri, Muhammad Aulia Fathiya Syahidah Nasution Fatin, Diyanah Ferdi Dermawan Nasution Fitri Diani Fitri Yani Fitria Hanum Friska, Nur Rani Frissai Gusminar Mutia Gita Kurnia Sari Sembiring Habilla Anshari Harahap , Muhammad Ikhsan Harahap, Lesti Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hardian Aditya Mingka Hasanah Azizi Hasibuan, Reni Ria Armayani Hayani, Mifta Hayati, Fitri Hendra Harmain Hernita, Hernita Ihsan Nasution, Ahmad Fikri Ikhsan Harahap, Muhammad Ikhwansyah Isranuri Ilfa Damayanti Andini Harahap Illiyyin Hanifah Maruhawa Imamah Khairiyah Imawanti, Yuki Dian Imsar Imsar Imsar Indah Kurniati Siregar Indah Simanjuntak Indradewa, Rhian Intan Kartika Putri Intan Sakina Br. Nasution Intan Vilja Aura Fazia Irham, Mawaddah Irma Rahmayani Marpaung Irma Yunita Irma Yunita Irna Permata Sari Ismu Hartarto Ismu Hartarto Julianto Isna Nurul Ain Isnaini Harahap Japakiya, Ismail Lutfi Juliana Nasution Kahfita Ardana Khadir, Abdul Khairani Khairani Khairina Tambunan Khairina Tambunan Khairiyah, Imamah Khairun Nisa Khairunnisa Azzahra Kholifah Kholifah Khotimah Nst, Husnul Kurnia Utami Pasi Laila Fitria Laksono Trisnantoro Lamsina Harahap Larasati, Diah Larasati Laura Okatarani Br Torong Layla Rahma Dani Laylan Syafina Lazuardi, Bayu Leli, Nur Liza Mutia Lubis, Chairunnisa Lubis, Siti Nurhaliza Lutfiah, Dhita M. Hafiz Farhan M. Hizbullah Hasibuan M. Lathief Ilhamy Nasution M. Yasir Nasution M. Yusuf Manna Wassalwa Manna Wassalwa Marisa Situmorang Marliyah Marlya Fatira AK Maulidina Raseuky Mayasari Lubis Mifta Hayani MIFTAHUL JANNAH Muallif Masyhuri Mubarak, M. Asidikki Mufidatul Husna Siregar Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Fadhillah Lubis Muhammad Habibi Harahap Muhammad Hizry Andriyantama Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Naufal Muhammad Rafi Hagi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Yafiz Muhammad Yusuf Muhammadharris Suwandi Muhmmad Riduan Multamuddin Multamuddin Mutia, Frissai Gusminar Mutia, Liza Mutiara Sawitri Pane Mutthaqin, Muhammad Satrya Nabila Izmi Aina Nabilahpurba, Nabilahpurba Nainggolan, Natasya Salsabila Namira, Annisa Nasution, Annio Indah Lestari Nasution, Ansor Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Sonya Melinda Nawawi, M Iqbal Nelsi Agustina Siburian Niken Rahmadyah Nikira, Nikira Nila Rosdiana Ningsih, Sri Rahayu Novita Tanjung Nur Afria Nanda Safitri Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Ahmadi Bi Rahmani Nur Aprillia Nur Wafiq Azizah Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti, N Nuri Aslami Nurlaila Nurlaila Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Hafizah Nst Nurul Inayah Nurul Inayah Nurul Inayah Nurul Jannah Nurul Jannah Nurul Jannah Nurulfah Satria Dewi Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Ongku Indramora Siregar Panisa Panisa Pasaribu, Zakiyah Khairani Pratista Andanitya Siregar Purnama Ramadani Silalahi Puspita, Nina Putri Sari Arafah Hasibuan Qamara, Lisa Rahmad Sahputra Tanjung rahmadani, mutia Rahmah Sari Lubis Rahmah, Dewi Chofifah Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza, Rahmi Ramadhani, Tri Azmi Raseuky, Maulidina Rawani, Ginie Aulia Reni Ria Armayani Hasibuan Reni Ria Armayani Hasibuan Reni Ria Armayani Hasibuhan Ria Armayani Hasibuan, Reni Ridwan, Aldy Rifaldi Ahmad Nasution Rina Aldila Rina Fitriani Rita Anggaraini Ritonga, Salfianti Riziq Agsyah Roslinda Harahap Rukmana, Nadia Mayang Safrida Safrida Salsabilla Siagian Saparuddin Siregar Saparuddin Siregar Sarah, Fauziah Sari, Sekar Sekar Sari Selfiani, Dwi Selvia Selvia Sembiring, Gita Kurnia Sari Septia Sakinah Rizki Utama Sholiha, Sintaini Fi Siagian, Salsabilla Silvia Handayani Siregar Silvia Retri Aldona Tampubolon Sintaini Fi Sholiha Siregar, Indah Kurniati Siregar, Rizki Kurnia Siregar, Suci Afria Sasty Siregar, Tarmiji Hamid Siska Junianti Br Perangin-angin Siska Junianti Br Perangin-angin Sitepu, Mhd Fadliq Ananta Siti Aisa Siti Nurhaliza Siti Saleha Sitompul, Siti Nur Aisah Sonya Melinda Nasution Sovianum, Sovianum Sri Ramadhani sri sudiarti Suci Citra Pratiwi Daulay Suryani, Atika Syach Falah, Rifqi Syah, Dwiki Wardana Tamarindika Manja Putri Tambunan, Khairina Titis Budi Prihatin Tri Azmi Ramadhani Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tri Inda Fadhilla Rahma Tuti Anggraini Tuti Anggraini Tuti Fitri Ani Siregar Ujung, Siti Khoiriyah Karina Wahyu Syarvina Widy Tri Sianuri Winda Amanda Sari Wulandari, Rika Y Yusrizal Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yohana Ariska Putri Nasution Yuki Dian Imawanti Yuni, Ika Darma Yusnita Ulfah Munthe Yusuf Siregar, Andri Zahra, Annisa Zamzami Akromi Lubis Zulfa Aliyah