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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Pendidikan Jasmani, Kesehatan dan Rekreasi Jurnal Pendidikan Almuslim Unes Law Review Jurnal Matematika UNAND Proceedings of International Conference on Multidiciplinary Research Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Ilmiah Research Student Jurnal Manajemen dan Pendidikan Agama Islam Journal of Clinical Pharmacy and Pharmaceutical Science Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Studi Administrasi Publik dan ilmu Komunikasi
Zahara Zahara
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Strategi Guru PAI dalam Mengatasi Kesulitan Belajar dalam Pembelajaran Pendidikan Agama Islam Nurul Havista; Zahara Zahara; Taufik Rahman
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 2 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i2.1009

Abstract

Islamic Religious Education (PAI) plays an important role in the formation of students' character and understanding of religious teachings. However, in practice, not a few students face difficulties in understanding PAI material, both in terms of cognitiveness and affective. These difficulties can be caused by a variety of factors, such as differences in academic ability, lack of motivation, or socio-cultural problems. Therefore, the right strategy from PAI teachers in overcoming learning difficulties is very necessary. This article aims to identify various strategies that PAI teachers can apply to help students overcome learning difficulties. Based on a literature review, there are several approaches that have proven to be effective, including the use of varied learning methods, the use of educational technology, the provision of intensive guidance, and the strengthening of student motivation and character. In addition, the importance of constructive evaluation and feedback in the learning process is also one of the keys in improving the effectiveness of PAI learning. By implementing these strategies, it is hoped that the learning difficulties faced by students can be overcome, and the quality of PAI learning can be improved.
PERAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN AKURASI DAN KECEPATAN PENYAJIAN LAPORAN KEUANGAN Rayyan Firdaus; Zahara Zahara
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini menginvestigasi pengaruh yang ditimbulkan oleh sistem informasi akuntansi (SIA) dalam meningkatkan ketepatan dan kelancaran proses pelaporan keuangan. SIA telah menggabungkan perangkat lunak, perangkat keras, prosedur, dan sumber daya manusia secara cermat guna mengubah data keuangan menjadi informasi yang dapat diandalkan dan bermanfaat. Di era bisnis yang penuh persaingan seperti sekarang, kebutuhan akan laporan keuangan yang akurat dan cepat sangat vital dalam mendukung pengambilan keputusan yang tepat dan berkelanjutan. Dengan menerapkan Sistem Informasi Akuntansi yang efisien, proses pencatatan, pemrosesan, dan penyajian data keuangan dapat dijalankan dengan lebih sederhana. Hal ini membantu mengurangi kesalahan manusia dan meningkatkan keandalan data. Penelitian ini juga menemukan bahwa organisasi yang menerapkan teknologi SIA cenderung lebih unggul dalam kemampuan pelaporan daripada organisasi yang masih mengandalkan sistem manual. Maka, berhasilnya penerapan SIA sangat berperan dalam pengelolaan keuangan perusahaan modern.
ANALISIS PENGARUH CASH CONVERTION CYCLE, INVESTMENT OPPORTUNITY SET, LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP CASH HOLDING Annisa Nurul Utmi; Zahara Zahara; Yossi Septriani
JURNAL ILMIAH RESEARCH STUDENT Vol. 2 No. 1 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v2i1.3659

Abstract

Cash is an important asset because cash is internal funding in a company. Companies must have a strategy for managing cash to prevent bad possibilities from occurring, such as crises in the future. One aspect of cash management used is cash holding. Cash holding refers to a company's decision to maintain a certain amount of cash or cash equivalents on their balance sheet, to meet short-term obligations, manage uncertainty, or to finance investments that may arise. This research aims to examine the influence of the cash conversion cycle, investment opportunity set, leverage, firm size and liquidity on cash holding. The data used in this research is secondary data obtained from the company's annual financial reports. This research focuses on companies operating in the retail sector that are listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses a purposive sampling method so that the amount of data processed in this research is 104 data samples. To test the research hypothesis, multiple linear regression analysis was used using SPSS version 20. The research results show that investment opportunity set, leverage and liquidity have a positive influence on cash holding. Meanwhile, cash conversion cycle and firm size have no influence on cash holding. In future research, it is hoped that the research sample can be expanded by increasing the number of research periods. Future researchers can add other variables that can influence cash holding such as cash flow, cash flow variability, net working capital, sales growth, dividend payments and profitability.
Uji Aktivitas Antibakteri Fraksi Ekstrak Daun Jotang (Sphagneticola trilobata L) terhadap Bakteri Eschericia coli Ghalib Syukrillah Syahputra; Ibnu Rusyd; Arie Vonikartika; Zahara Zahara; Eka Febriyanti; Delladari Mayefis
Journal Clinical Pharmacy and Pharmaceutical Science Vol. 4 No. 1 (2025): Journal of Clinical Pharmacy and Pharmaceutical Science
Publisher : Prodi D3 Farmasi Politeknik Katolik Mangunwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61740/jcp2s.v4i1.58

Abstract

Jotang (Sphagneticola trilobata) is a wild plant that has antibacterial potential. This study aims to determine the antibacterial activity of the n-hexane, ethyl acetate and methanol fractions of jotang leaf extract against Escherichia coli bacteria. Jotang leaves were extracted using methanol by maceration extraction method, followed by the fractionation stage using Liquid-Liquid Extraction method. The fractionation process uses n-hexane, ethyl acetate and methanol as solvents. Next step, each fraction was tested for antibacterial activity using the disc diffusion method. The concentrations of each fraction used were 200 µg/disc, 400 µg/disc, and 1000 µg/disc, positive control used chloramphenicol and negative control used DMSO 10%. The Result showed the most potential antibacterial activity of the active fraction from jotang leaves extract was the n-hexane fraction.
ANALISIS PORTOFOLIO OPTIMAL MENGGUNAKAN MODELMARKOWITZ DALAM PENGAMBILAN KEPUTUSAN INVESTASI Muammar Khaddafi; Larasati siregar; Ayunita Ayunita; Zahara Zahara
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pembentukan portofolio optimal menggunakan Model Markowitz sebagai dasar dalam pengambilan keputusan investasi. Model Markowitz atau teori portofolio modern menekankan pentingnya diversifikasi aset guna meminimalkan risiko tanpa mengorbankan tingkat pengembalian yang diharapkan. Dalam studi ini, dilakukan pemilihan beberapa saham dari indeks pasar tertentu untuk dianalisis varians, kovarians, serta korelasi antar aset. Selanjutnya, digunakan pendekatan kuantitatif untuk menghitung kombinasi aset yang menghasilkan portofolio dengan risiko minimum dan return optimal. Hasil penelitian menunjukkan bahwa penerapan Model Markowitz dapat membantu investor merancang strategi investasi yang lebih efisien melalui diversifikasi yang terukur. Temuan ini juga memperkuat pentingnya peran analisis statistik dalam proses pengambilan keputusan investasi.
ANALISIS APLIKASI DIGITAL DALAM MENINGKATKAN EFISIENSI PENGELOLAAN KEUANGAN UMKM PENDEKATAN TOE MODEL (STUDI KASUS BENGKEL SIMPATI MOTOR) Izah Ardina Putri; Zahara Zahara; Josephine Sudiman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1313

Abstract

This study aims to analyze the role of digital applications in improving the efficiency of financial management in MSMEs using the TOE (Technology-Organization-Environment) Model approach. The research explores the benefits of using digital applications in influencing financial management efficiency, as well as the advantages of organizational readiness in implementing digital tools to enhance financial processes. This research adopts a qualitative approach. Data collection methods include participant observation and in-depth interviews. Sources of data are obtained from all relevant parties through participation, documentation, observation, or interviews. The selected research object is a micro-enterprise, Bengkel Simpati Motor. Based on the findings, the use of digital applications at Bengkel Simpati Motor provides relative advantages in financial management efficiency, particularly in terms of time and cost, by enabling faster record-keeping and reducing the need for paper and accounting books. Organizational readiness, including both infrastructure and human resources, supports the successful implementation of the digital system, with strong support from within the company.
Analisis Kebijakan Penganggaran pada Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Jambi Zahara Zahara; Daryono Daryono; Zarmaili Zarmaili
Studi Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 2 (2025): Mei : Studi Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/studi.v2i2.226

Abstract

This study aims to analyze the budgeting process, factors that form the basis of budgeting and obstacles to the budget implementation and realization process at the Secretariat of the Regional People's Representative Council (DPRD) of Jambi Province. The analytical tool used is qualitative descriptive research. Based on the results of the study, it can be concluded that the budgeting process at the Secretariat of the Jambi Provincial DPRD follows the regional government budget cycle which consists of three main stages, namely budget preparation and determination, budget implementation, and APBD accountability reports. Budget preparation is carried out through coordination with the Executive Budget Team, then discussed with the DPRD before being ratified, while its implementation takes place after the APBD is approved, with accountability through semester and annual reports audited by BAWASDA and BPK to ensure transparency and accountability. Basic factors in budgeting include effectiveness, efficiency, and compliance with regulations. There are obstacles such as the incomplete discussion of the Draft Regional Regulation according to the Regional Legislation Program, changes in the number of Draft Regional Regulations that have an impact on activity planning, and low budget absorption due to external factors, such as changes in Central Government policies that complicate the preparation of the APBD. In addition, the lack of government assertiveness in enforcing policies and the suboptimal performance benchmarks complicate budget evaluation, so that improvements to the performance measurement system and better coordination between regional and central governments are needed.
Pengaruh Motivasi Dan Semangat Kerja Terhadap Kinerja Karyawan Pada Cipta Karya Aceh Zahara Zahara; Kamaruddin Kamaruddin; Zulfikar Zulfikar
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.497

Abstract

This study aims to determine the effect of motivation and employee morale on Acehnese creations. The sample used in this study was 30 Cipta Karya aceh employees. The method in this research is a quantitative method. The results showed that it is known that the t_1 count is 2.889 with a ttable of 1.661, then t table <t count. With a significance level of 0.005 <0.05, this proves that the first hypothesis is accepted, namely that there is an effect of motivation on performance. While the t_3 count above can be seen that t_3 is 2.116 with a ttable of 1.661, then t table < t count. With a significance level of 0.037 <0.05, this proves that the second hypothesis is accepted, namely that there is an effect of morale on performance.
PENERAPAN SISTEM AKUNTANSI SYARIAH DALAM ASURANSI SYARIAH DI INDONESIA Muammar Khaddafi; R Deci Fadillah; Safrani Safrani; Farah Fadila; Hidayatussaadah Hidayatussaadah; Zahara Zahara
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perkembangan ekonomi dunia yang semakin pesat telah menghasilkan berbagai macam perusahaan dan lembaga-lembaga keuangan di Indonesia, baik itu bank ataupun non bank. Sejalan dengan perkembangan tersebut juga memicu pemikiran masyrakat muslim akan keberadaan serta aktivitas dari perusahaan dan lembaga keuangan. masyrakat muslim meragukan aktivitas lembaga keuangan, sehingga berdirilah lembaga keuangan dengan basic syariah. Namun perkembangan lembaga keuangan syariah yang semakin pesat juga memicu masyarakat akan perlakuan akuntansinya yang sama dengan lembaga keuangan konven lainnya, sehingga ditetapkanlah sistem akuntansi syariah untuk lembaga keuangan syariah. Dalam hal ini penulis membahas sistem akuntansi syariah dalam asuransi syariah dengan menggunakan metode penelitian jenis kajian yang datanya di ambil dari buku hingga jurnal ilmiah. Hasil diskusi yang penulis peroleh pada penelitian artikel kali ini yaitu Akuntansi syariah merupakan proses pencatatan, pernggolongan, pengikhtisaran dan pelaporan keuangan di dalam satu perusahaan selama periode tertentu yang mengacu pada syariat islam. Sistem Akuntansi dalam asuransi yang berbasis syariat terdapat pada perlakuannya, prinsipnya yakni keadilan, dan penerapannya. Berbeda dengan akuntansi pada umumnya, akuntansi syariah mengutamakan prinsip-prinsip syariah. penerapan akuntansi pada asuransi syariah salah satunya yaitu diakui dalam laporan keuangan periode selanjutnya apabila perolehan premi insurance tersebut terjadi sebelum tanggal transaksi. Dari hasil tersebut penulis menyimpulkan bahwasannya asuransi syariah sudah menerapkan akuntansi sesuai dengan syariat Islam yakni akuntansi syariah. Akuntansi syariah ini sangat penting dalam pembuatan laporan keuangan pada asuransi syariah dan juga lembaga syariah lainnya. Semakin luas kita memahami konsep akuntansi syariah maka akan semakin baik pula pelaporan yang akan kita buat.
PERAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN AKURASI DAN KECEPATAN PENYAJIAN LAPORAN KEUANGAN Zahara Zahara; Rayyan Firdaus
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menginvestigasi pengaruh yang ditimbulkan oleh sistem informasi akuntansi (SIA) dalam meningkatkan ketepatan dan kelancaran proses pelaporan keuangan. SIA telah menggabungkan perangkat lunak, perangkat keras, prosedur, dan sumber daya manusia secara cermat guna mengubah data keuangan menjadi informasi yang dapat diandalkan dan bermanfaat. Di era bisnis yang penuh persaingan seperti sekarang, kebutuhan akan laporan keuangan yang akurat dan cepat sangat vital dalam mendukung pengambilan keputusan yang tepat dan berkelanjutan. Dengan menerapkan Sistem Informasi Akuntansi yang efisien, proses pencatatan, pemrosesan, dan penyajian data keuangan dapat dijalankan dengan lebih sederhana. Hal ini membantu mengurangi kesalahan manusia dan meningkatkan keandalan data. Penelitian ini juga menemukan bahwa organisasi yang menerapkan teknologi SIA cenderung lebih unggul dalam kemampuan pelaporan daripada organisasi yang masih mengandalkan sistem manual. Maka, berhasilnya penerapan SIA sangat berperan dalam pengelolaan keuangan perusahaan modern.
Co-Authors Annisa Nurul Utmi Arie Vonikartika Ayunita Ayunita Chairani, Mira Daryono Daryono Delladari Mayefis Des Welyyanti Efendi Efendi Eka Febriyanti Eka Siskawati Faizin Faizin Farah Fadila Farida Isroani Ghalib Syukrillah Syahputra Hidayatussaadah Hidayatussaadah Ibnu Rusyd Ifwandi Ifwandi Izah Ardina Putri Josephine Sudiman Kamaruddin Kamaruddin Karimuddin Karimuddin Larasati siregar M. Ridho Rizky Syahputra Maryana Maryana Muammar Khaddafi Nurjannah Nurjannah Nurul Havista R Deci Fadillah Rayyan Firdaus Ridho Baskoro Safrani Safrani Setiawan, Dian Bakti Suriyato Suriyanto Syamsulrizal Syamsulrizal Taufik Rahman Yeni Marlina Yenni Agustina Yossi Septriani Zarmaili Zarmaili Zulfikar Zulfikar