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ANALISIS IMPLEMENTASI AKAD ISTISHNA DAN PSAK 104 DALAM TRANSAKSI JUAL BELI ONLINE Izzah, Nailul; Firdaus, Rayyan
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11471

Abstract

ABSTRAKPenelitian ini menyajikan studi literatur dengan tujuan untuk mengkaji implementasi akad istishna sesuai dengan Pernyataan Standar Akuntansi Keuangan No. 104 dalam transaksi jual beli online. Metode penelitian yang digunakan adalah penelitian kepustakaan atau studi literatur dengan pendekatan kualitatif untuk menganalisis data sekunder dari berbagai sumber, seperti artikel ilmiah, buku, dan hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa pemahaman mengenai akad istishna masih rendah di kalangan pelaku bisnis online. Selain itu, implementasi akuntansi istishna sesuai PSAK 104 terbatas karena mayoritas pelaku bisnis lebih mengenal metode pesanan Pre-Order (PO). Sebaliknya, akad istishna lebih umum digunakan dalam sektor perbankan syariah, terutama untuk pembiayaan proyek konstruksi atau pembangunan properti. Penelitian ini menggambarkan kebutuhan akan peningkatan pemahaman dan implementasi akad istishna sesuai PSAK 104 dalam aktivitas bisnis online, dengan implikasi kepatuhan terhadap standar akuntansi keuangan. Oleh karena itu, perlu adanya upaya lebih lanjut dalam bentuk penelitian dan edukasi guna meningkatkan pemahaman dan implementasi akad istishna di kalangan pelaku bisnis online, serta sesuai dengan standar akuntansi keuangan yang berlaku.ABSTRACTThis research presents a literature study with the aim of examining the implementation of istishna contracts in accordance with Statement of Financial Accounting Standards No. 104 in online buying and selling transactions. The research method used is library research or literature study with a qualitative approach to analyze secondary data from various sources, such as scientific articles, books, and previous research results. The results showed that the understanding of the istishna contract is still low among online business people. In addition, the implementation of istishna accounting according to PSAK 104 is limited because the majority of business people are more familiar with the Pre-Order (PO) order method. In contrast, istishna contracts are more commonly used in the Islamic banking sector, especially for financing construction projects or property development. This research illustrates the need for increased understanding and implementation of istishna contracts in accordance with PSAK 104 in online business activities, with implications for compliance with financial accounting standards. Therefore, further efforts in the form of research and education are needed to improve the understanding and implementation of istishna contracts among online business actors, and in accordance with applicable financial accounting standards.
IMPLEMENTASI MANAGEMENT KESELAMATAN KESEHATAN KERJA (K3) DI LINGKUNGAN SMK WAHID HASYIM LAMONGAN TEKNIK PEMESINAN Rosyidi, Moh Ririn; Izzah, Nailul; Suparno, Suparno; Hafidz Yusuf, Muhammad; Amaliyah Mushthoza, Dina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 3 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i3.905-911

Abstract

Keselamatan dan Kesehatan Kerja (K3) adalah suatu pemikiran dan upaya untuk menjamin keutuhan dan kesempurnaan jasmani maupun rohani tenaga kerja khususnya dan manusia pada umumnya serta hasil karya dan budaya menuju masyarakat adil dan makmur. Factor manusia kecelakaan kerja terjadi karena bekerja tidak sesuai dengan prosedur, bekerja sambil bergurau, tidak menggunakan Alat Perlindungan Diri (APD), menaruh barang atau alat secara tidak benar, kelelahan, kebosanan dan sebagainya. SMK Wahid Hasyim Glagah Lamongan, Jl. Raya Glagah No.5, RW.02, Glagah, Kabupaten Lamongan, Jawa Timur 62292, masalah yang ada di mitra yaitu pada proses praktikum bengkel bisa saja terjadi kecelakaan kerja karena tidak menggunakan alat pelindung diri, selanjutnya tempat praktikum kerja bangku dilakukan siswa masih kurang. Kecelakaan akan terjadi jika praktikum kerja bangku ini tanpa menggunakan APD, kemungkinan yang terjadi yakni serbuk besi pada pemotongan gerindra akan bisa terkanak mata, bisa melubangi baju tipis, kepala akan bisa terkenak serpihan besi pada saat pemotongan. Untuk memberikan solusi terhadap mitra akan melakukan penyuluhan untuk mengetahui pentingnya K3 terhadap praktikum, memakai alat pelingdung diri agar bisa meminimalisir kecelakaan pada saat praktikum jobsheet pembuatan palu, memberikan alat pelidung diri pada siswa SMK Wahid Hasyim Glagah Lamongan kelas 10 TPM
PENGGUNAAN PROGRAM UNGGULAN KEAGAMAAN DALAM STRATEGI PENCITRAAN MEREK SEKOLAH ISLAM MODERN Ayu Saputri, Dinda; Izzah, Nailul; Huwaida, Nisrina; Khairul Anam, Rifqi
As-Sulthan Journal of Education Vol. 3 No. 1 (2026): Januari
Publisher : As-Sulthan Journal of Education

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

Abstract

This study aims to analyze how the concept of branding is applied in the context of modern Islamic educational institutions and how religious excellence programs contribute to building the school’s image and strengthening public trust. Branding in modern Islamic schools is not merely a promotional tool but a strategic effort to reflect Islamic values integrated with scientific and technological advancement. Programs such as Qur’an memorization (Tahfizh), bilingual education, and Islamic character development serve as distinguishing features that define the identity of modern Islamic schools. The findings indicate that the effectiveness of religious programs significantly influences public interest and parental trust in these institutions. The success of branding in modern Islamic education is determined by the consistency between claimed values, professional program implementation, and tangible results in shaping students’ character. Therefore, modern Islamic schools successfully integrate spirituality, intellectuality, and modernity, making them trusted and preferred institutions within society.
Machine Learning models for the Cognitive Stress Detection Using Heart Rate Variability Signals Izzah, Nailul; Sutarto, Auditya Purwandini; Hariyadi, Mohamad
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 24 No. 2 (2022): Dec 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jti.24.2.83-94

Abstract

Cognitive domains play a critical role in daily functioning. The prediction of cognitive stress state is important to better monitor work performance. This study aims to explore machine learning models to detect cognitive load or state using heart rate variability (HRV) signals. HRV data were recorded from thirty subjects during rest, two cognitive tasks (d2 Attention and Featuring Switcher task), and recovery. Seven HRV indexes from both time and frequency domains, extracted from raw R-R intervals, were used to identify whether subjects performed cognitive tasks or not. Five classifier models: linear support vector machine (LSVM), kernel SVM radial basis function, k-nearest neighbor (KNN), and random forest (RF), were trained and evaluated using a leave-one-out cross-validation approach. The accuracies and F1-score range from 0.54 to 0.62, with LSVM, showing the best. These acceptable performances indicate the machine learning approach could be used to further distinguish between rest and cognitive state. With the ubiquity of non-invasive and low-cost wearable devices, this finding offers insight to be incorporated into personal work performance monitoring in the digital age.
Analisis Pengendalian Kualitas Produksi Roti UMKM Menggunakan Seven Tools dan 5W+1H untuk Menurunkan Tingkat Kecacatan Rosyidi, Moh. Ririn; Narto, Narto; Izzah, Nailul; Rufaidah, Anik
JiTEKH Vol. 14 No. 1 (2026): March 2026
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jitekh.v14i1.1297

Abstract

Quality control in bakery MSMEs still has defects and inconsistencies in food quality in the production process. The defect rate reached 17.3% (3,474 units out of 20,085 production), dominated by unrisen bread (53.1%) and burnt bread (46.9%), with the production process not statistically controlled (11 points outside the control limits; CL=0.1730; UCL=0.2122; LCL=0.1337). This study aims to identify the root causes of defects through the 4M approach and formulate recommendations for structured, measurable, and sustainable improvements. The main contribution of the research is to develop a proactive, data-based quality control system with the integration of Seven Tools and 5W+1H, which was previously only descriptive-diagnostic. Proactive management is realized through the determination of critical parameters before production by paying attention to the final mixing dough temperature of 26°C, mixing duration of 12 minutes (standard deviation <1 minute), first fermentation of 50 minutes, final proof of 45 minutes in the proofer (temperature 36°C), oven temperature of 185±2°C, preheating of 10 minutes, sugar content of 10% of the flour weight (tolerance of ±1 gram), minimum dough thickness of 1.2 cm and digital scales. Specific suggestions such as monthly oven calibration (deviation ≤±5°C), replacement of black pans with silver aluminum (heat absorption -25%), and standardization of baking time of 18 minutes with an alarm, are proven to be able to change the quality control strategy of MSMEs from final inspection (reactive) to continuous statistical process control (proactive). After the implementation of the proposed improvements, the control chart showed 13 data points were within the control limits (UCL=0.2122; LCL=0.1337), which indicated the production process was statistically under control with significant stability improvement, the target was to reduce the total defect rate from 17.3% to ≤9% with good planning.
al-Muqārabah bil-Ihtimām wal-Mawāhib lii Tarqiyati Mahārat al-Qirā’ah bil-Lughah al- ‘Arabiyyah lii Tullāb al-Ma‘had Wali Songo Lampung al-Wustha Azizah, Siti Nur; Izzah, Nailul; Syaifullah, Muhammad
Al Maghazi : Arabic Language in Higher Education Vol. 3 No. 2 (2025): Al Maghazi : Arabic Language in Higher Education
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/al.v3i2.2452

Abstract

Arabic language learning, especially reading skills, often faces challenges such as low motivation and limited student engagement. Traditional approaches tend to focus on cognitive aspects while neglecting students’ interests and talents, which are important for effective learning. In Islamic boarding schools, where Arabic is essential for understanding religious texts, improving reading skills requires innovative and student-centered strategies. This study aims to examine the effectiveness of an interest- and talent-based approach in improving Arabic reading skills among students of Wali Songo Islamic Boarding School, Central Lampung. The study is grounded in the assumption that accommodating students’ interests and talents can enhance their learning motivation and generate a positive impact on the development of their language competencies, particularly reading skills. A qualitative method was employed through participant observation, interviews, and document analysis to explore the forms of program implementation and to analyze its influence on the development of students’ reading abilities. The findings reveal that the approach is implemented through various extracurricular activities, such as Arabic speech, drama, and book discussions, which are systematically integrated with classroom instruction. These activities contribute significantly to the improvement of students’ reading skills in terms of literal comprehension, inferential comprehension, and reading fluency, including accurate pronunciation and smooth delivery. Furthermore, the results indicate that engaging students in activities aligned with their interests strengthens their active participation and fosters a stronger connection with the Arabic language. In conclusion, the interest- and talent-based approach represents an effective educational strategy for enhancing Arabic reading skills, as it provides a motivating learning environment that integrates cognitive, skill-based, and affective dimensions, while making the Arabic language more relevant to students’ real-life experiences and interests.
An Analysis of Arabic Club Extracurricular Activities on Speaking Skills at Daruttauhid Al Hasaniyyah Lampung Islamic Boarding School Erwanto, Nanang; Izzah, Nailul; Syaifullah, Muhammad
International Journal on Advanced Science, Education, and Religion Vol 8 No 1 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i1.844

Abstract

This study aims to describe the implementation of extracurricular activities of Arabic clubs, analyze Arabic club activities that focus on speaking skills, and identify supporting and inhibiting factors of these activities. This type of research is qualitative field research. The object of this research is the students of class Spm - 4 Muhadloroh, which totals 30 students at the Daruttauhid Al Hasaniyyah Islamic boarding school Lampung. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion drawn. The data in this study were obtained through observation, interviews, and documentation. Interviews were conducted with Arabic teachers and students. The results of the observation show that the extracurricular activities of the Arabic club are carried out on the night of the week of ba'da isya, namely at 20.30 – 21.30 WIB. This extracurricular has several activities, namely muhadatsah, ilqo mufrodat, ta'lim luhgah, khitobah, Arabic MC. The supporting factors for this activity are the presence of professional educators and support from parents. Meanwhile, the inhibiting factors are, the lack of affirmation to get used to communicating using Arabic, lack of motivation, differences in individual abilities, and lack of biah lughawiyyah. This study provides practical insights for Islamic boarding school managers and Arabic language teachers in designing effective extracurricular activities to improve students' speaking skills so that it is recommended that there be periodic evaluations and variations of methods in Arabic Club to optimize the improvement of students' speaking skills
Implementing Holistic Education through Annual Activities to Foster the Character of Female Students at Darussalam Gontor Putri 8 Modern Islamic Boarding School Hidayah, Afifah Nor; Jaenullah, Jaenullah; Izzah, Nailul
International Journal on Advanced Science, Education, and Religion Vol 8 No 3 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i3.1169

Abstract

This study explores the implementation of holistic education through annual activities in shaping the character of female students at Darussalam Gontor Putri 8 Modern Islamic Boarding School. Holistic education at Gontor is not limited to classroom instruction but is also embedded in various extracurricular and institutional traditions such as Khutbatu-l-‘Arsy Introduction Week (PKA), Porseni, Panggung Gembira, and scouting activities. These activities serve not merely as formal events, but as systematic platforms for internalizing core character values including discipline, responsibility, leadership, cooperation, and independence. Employing a descriptive qualitative approach, this research collected data through observations, in-depth interviews, and document analysis, with participants comprising fifth- and sixth-grade female students, supervising teachers, and archival records of annual activities. The findings reveal that students’ active involvement in planning and organizing these activities fosters comprehensive character development. They acquire leadership experience, decision-making ability, conflict resolution skills, teamwork, and accountability across diverse roles. Moreover, the activities nurture honesty, managerial competence, and solidarity within the student body. In conclusion, annual activities at Gontor function as a vital mechanism in implementing holistic education, effectively cultivating sustainable character values among female students. This study contributes to the discourse on character education by demonstrating how structured extracurricular traditions within Islamic boarding schools can serve as integral instruments of holistic education. It provides practical insights for educators and policymakers seeking sustainable models of character formation that extend beyond classroom learning, thereby reinforcing the role of institutional culture in shaping students’ moral and social competencies
Co-Authors Aditya, Bagus Galih ahmad arifin Ainiyah, Maslakhatul Ainul Yaqin Alisa, Alisa Amalia, Dian Risky Amaliyah Mushthoza, Dina Anggraini, Wulan Ariliana Ariyanda, Ariyanda Arning Wilujeng Ekawati Arsad, Sulastri Ayu Saputri, Dinda Azizah, Riski Nur bin Abdul Wahab, Muhammad Nubli Chamid, Noer Deddy Junaedi Erwanto, Nanang Fidani, Riki Firdaus, Rayyan Hafidz Yusuf, Muhammad Halim, Nur Hanim, Muhammad Ismail Hendi, Ade Hidayah, Afifah Nor Hidayati, Irva Nur Huwaida, Nisrina Iksan Iksan Jaenullah, Jaenullah Khalim, Muhammad Nur Kusumawardani, Rahma Indah Lailatul Munawaroh, Lailatul Luthfi Afani, Indah Luthfiyah, Nurul Marissa, Erni Mohamad Riyadi Mubarokah, Siti Muhamad Agus Mushodiq, Muhamad Agus Muhammad Rivai Muhammad Syaifullah, Muhammad Munawar, Endang Narto Narto, Narto Nia Indah Purnamasari, Nia Indah Nisa, Kurniaan Lailatun Novianti, Nuraini Ike Nur, Kholida Paramita, Nurhapsari Pradnya Permatasari, Irsa Ardhita Pradani, Rizki Febri Eka Pramita, Riska Dwi Pratiwi, Bety Dwi Putri, Wakhidati Nurrohmah Putri, Wakhidatul Nurrohmah Rahman, Ryan Arif Rasdi Rasdi, Rasdi Rifqi Khairul Anam Rohmah, Nafi'atu Roidah, Salma Roji, Fatkhur Rosyidi, Maulana Rozi, Muhammad Fahrur Rozikin, Ahmad Khoirur Rufaidah, Anik Rusmawati Rusmawati, Rusmawati Siti Nur Azizah, Siti Nur Sofiyanurriyanti Suminto Suminto Suparno Suparno Sutarto, Auditya Purwandini Suwinda, Suwinda Syuhadak, Syuhadak Ubay Harun Ulfatun Hasanah Umi Habibah Ummi Kulsum Vivi Endar Herawati Widyaningrum, Erika Diah Ari Yusuf, Moh Hafidz Yusuf, Muhammad Hafidz Zaenal Arifin Zain, Zidan Almas