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Masyhuri Masyhuri
Jurusan Sosial Ekonomi Pertanian Universitas Gadjah Mada
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Peran Sosial Orang Tua dalam Pendidikan Anak (Studi Kasus pada Keluarga Nelayan di Desa Kuranji Dalang, Kecamatan Labuapi, Lombok Barat) Dewi, Nurul Aini Pamatia; Suud, Suud; Masyhuri, Masyhuri
Empiricism Journal Vol. 7 No. 2: June 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v7i2.4880

Abstract

Penelitian ini bertujuan untuk mengkaji peran sosial orang tua dalam pendidikan anak pada keluarga nelayan di Desa Kuranji Dalang, Kecamatan Labuapi, Kabupaten Lombok Barat, yang mencakup pendidikan informal, nonformal, dan formal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian terdiri atas data primer dan data sekunder yang diperoleh dari subjek dan informan melalui teknik purposive sampling. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Data dianalisis menggunakan model Miles dan Huberman melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa peran sosial orang tua dalam pendidikan informal dilakukan melalui keteladanan, pembiasaan, penanaman nilai karakter dan moral, serta pembentukan sikap tanggung jawab, disiplin, kerja sama, dan kepedulian sosial. Dalam pendidikan nonformal, orang tua berperan dengan mendorong anak mengikuti kegiatan pembelajaran di luar sekolah, mengembangkan keterampilan sosial, membangun kemandirian, serta membantu anak beradaptasi dengan lingkungan sosial. Sementara itu, dalam pendidikan formal, orang tua berperan melalui pendampingan belajar, pemenuhan kebutuhan sekolah, komunikasi dengan guru, penanaman nilai moral dan religius, serta kerja sama dengan pihak sekolah. Dengan demikian, peran sosial orang tua pada keluarga nelayan berkontribusi penting dalam mendukung perkembangan karakter, keterampilan sosial, dan keberhasilan pendidikan anak secara menyeluruh. The Social Role of Parents in Children's Education (Case Study of Fishermen's Families in Kuranji Dalang Village, Labuapi District, West Lombok) Abstract This study aims to examine the social role of parents in children’s education among fishing families in Kuranji Dalang Village, Labuapi District, West Lombok Regency, covering informal, non-formal, and formal education. This research employed a qualitative approach using a case study method. The data consisted of primary and secondary data obtained from research subjects and informants selected through purposive sampling. Data were collected through observation, interviews, and documentation. The data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings show that parents’ social role in informal education is carried out through role modeling, habituation, the internalization of character and moral values, and the development of responsibility, discipline, cooperation, and social awareness. In non-formal education, parents play a role by encouraging children to participate in learning activities outside school, developing their social skills, fostering independence, and helping them adapt to their social environment. Meanwhile, in formal education, parents contribute through learning assistance at home, fulfillment of school needs, communication with teachers, the internalization of moral and religious values, and collaboration with schools. Therefore, the social role of parents in fishing families makes an important contribution to supporting children’s character development, social skills, and overall educational success.
Analisis Konseptual Hutang dan Modal dalam Bisnis Syariah Perspektif Fiqh Muamalah dan Akuntansi Syariah Djiloi, Ahmad Dzaky; Amarsyah, A.; Aryandi, Aryandi; Masyhuri, Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dc1x3s94

Abstract

This study analyzes the distinction between debt (qardh) and capital (ra’s al-mal) in Islamic business from a fiqh muamalah perspective and its implications for sharia accounting. Using a qualitative library approach, the study finds that qardh functions as a social contract without profit, while capital is based on partnership and risk sharing linked to real economic activity. In practice, financing is dominated by debt-like and trade-based contracts due to risk and institutional constraints. This creates a gap between normative principles and implementation, especially in risk allocation and contract substance. The study highlights that unclear classification between debt and capital affects financial reporting and weakens accountability. Strengthening conceptual clarity is essential to ensure fairness, transparency, and compliance in sharia accounting.
Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror Isma Dina; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/e51m8f70

Abstract

This study examines the role of accounting information systems in enhancing organizational performance and minimizing errors through a conceptual-critical approach based on a systematic literature review. The analysis integrates perspectives of accounting information systems as socio-technical systems and internal control frameworks to explore mechanisms linking system quality, organizational processes, and error reduction. The findings indicate that accounting information systems improve decision-making quality by providing accurate, timely, and relevant information, while strengthening internal control through preventive and detective mechanisms such as validation procedures, audit trails, and access control. The effectiveness of these systems is influenced by the alignment between technological infrastructure, user competence, and organizational context. The study also highlights that errors originate not only from human factors but also from system design limitations, requiring integrated control strategies. This study provides a conceptual foundation for future empirical research on multidimensional system effectiveness.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan Febriyanti, Febriyanti; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/h0702289

Abstract

This study examines the implementation of digital-based accounting information systems in enhancing operational efficiency within organizations through a conceptual-critical approach grounded in a systematic literature review. The analysis integrates findings from recent academic studies to explore how digital transformation reshapes accounting processes, organizational readiness, and efficiency outcomes. The results indicate that the effectiveness of digital accounting systems is not solely determined by technological adoption but is significantly influenced by mediating mechanisms such as process transformation, information quality, and processing speed. The study identifies key determinants, including digital literacy, organizational capability, and managerial support, as critical enablers of successful implementation, while also highlighting structural constraints such as system complexity and resistance to change.
Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data Madinatul Munawwarah; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/t86pww15

Abstract

This study aims to analyze the integration of digital technology into accounting systems and its implications for improving the efficiency and accuracy of financial data. The method used is a conceptual qualitative approach based on a literature review, examining scientific journals, academic books, and relevant publications related to accounting digitization. The results of the analysis indicate that the integration of digital technologies such as cloud computing, artificial intelligence, and ERP systems can improve operational efficiency through the automation of real-time data recording, processing, and reporting. Digital technologies also contribute to enhancing data accuracy through automated validation mechanisms, data consolidation, and system-based error detection. The effectiveness of implementation is significantly influenced by infrastructure readiness, human resource competencies, and the organization’s ability to manage change. This study confirms that the relationship between digitization, efficiency, and accuracy is complex and non-linear. The integration of digital technologies must be understood as a continuous transformation process within modern accounting systems.
Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern Annisa, Annisa; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fc8qjv10

Abstract

This study aims to analyze the optimization of Microsoft Excel usage in accounting systems for the preparation of financial statements to support the going concern assumption. The method used is a qualitative approach based on a literature review, employing descriptive-interpretive analysis through thematic synthesis of relevant literature. The results of the study indicate that the optimization of Excel features such as logical functions, automatic calculations, and structured templates can enhance the efficiency, accuracy, and timeliness of financial statement preparation. The quality of the information produced contributes to the transparency and credibility of the reports used in assessing business continuity. Excel supports the analysis of financial indicators such as leverage and financial distress that influence the going concern opinion. The application of Excel still requires internal controls to minimize input errors. Excel serves as a strategic tool in improving the quality of financial reporting and supports a more systematic evaluation of business continuity in modern accounting practice.
Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis Anggun Suryani Hasmal; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmcr5691

Abstract

This study aims to analyze the role of the digitization of Accounting Information Systems in improving the operational efficiency of business entities through a conceptual literature review approach. The method used is a literature review with a thematic-critical analysis of various relevant scientific literature in the fields of accounting and information systems. The results of the study indicate that the digitization of the AIS through automation, cloud computing, and real-time systems can improve operational efficiency by accelerating the flow of information, reducing recording errors, and lowering operational costs. Additionally, digital systems enhance the accuracy and transparency of financial reports, supporting more effective managerial decision-making. However, the implementation of digitalization still faces challenges such as data security, technological infrastructure limitations, and low human resource readiness. A synthesis of the literature indicates that the success of AIS digitalization is largely determined by the integration of technology and the organization’s overall readiness. Therefore, AIS digitalization is positioned as a strategic instrument in enhancing the efficiency and competitiveness of business entities in the era of digital transformation
Co-Authors A. Syalfana Muthia Reski Amelia Putri Abdul Mutalib, Ahmad Achmad Sani Supriyanto Adhecelan, Herdias Adnan Putra Pratama Ahmad Fadhil, Ahmad Aidah, Nur Aini Ahmad, Mutia Akbar, Ahmad Naufal Albadri, Abdun Nashir Amarsyah, A. Ameliya Saputri Andi Anugrah Tegar Pratama Andi Muh Nur Hidayat Andi Tahir Anggun Suryani Hasmal Ani Suryantini Anisa Anisa Annisa Annisa Ansyah, Arbi Anugra, Rina Any Suryantini Appas, Herdi Ardelia, Alvaola Gena Arya Saputra Aryandi, Aryandi Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Chaeril Akbar Danang Manumono Desilvia Devi Astriani Dewi, Nurul Aini Pamatia Djiloi, Ahmad Dzaky Dwi Aulia Afrizka Dwidjono H. Darwanto, Dwidjono H. Dwidjono Hadi Darwanto Dyah Ethika, Dyah El, Iqbal Maulana Elis Oktaviani Eliya, Fitri Evi Irawati Aisya. A Fachry Abda El Rahman Fajar, Mochammad Fajri Auliah Salsabila fatimah Fatimah Fatmawati, Fatmawati Fauzan Muttaqien Febriyana, Siti Hardiyani febriyanti febriyanti Fika Andriana Fitri, Vira Yuspita Fitriani Fitriani Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Hani Perwitasari, Hani Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Herlyna Novasari Siahaan Hernanda, Helena Agnesia Huda, Muhammad Fatchul Huda, Muhammad Fatcul Husadi, Izhar Imam Malik Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Irmasuci, Dayu Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Kurniati Kurniati Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lisa Susilah Roi Ratnam Lola Ramadhani Lutfia Agasiwi Luthfiyani, Putri Wahidah Madinatul munawwarah Mahsuruddin, Mahsuruddin Mardatillah B, Alya Mardyanti, Eka Shophia Marhamah, Binti Tsaniatul Marlef, Atika Marwah Marwah Masyhuri Masyhuri, Zilly Arsyika Mawaddah Mawaddah, Mawaddah Meldona Mila Noviana, Mila Mohammed Abdelrahman, Eslam Amir Mualim, Rojif Muh Hamzah, Muh Muhammad Anugrah Muhammad Fadhli Muhammad Ilyas Muhammad Imam, Muhammad Naila Zalzabilah Nailah Airin Nur Fadillah Nanik Wahyuni ‎ Natelda Rosaldiah Timisela Nesa Usdayanti Ni Made Novi Suryanti Ningsih, B. Sri Mulia Nisa'uzzakiyyah, Nabilah Nismulwiah, Nismulwiah Novi Arfarita Novy Fitria, Novy Nur Ain Nur Aipa Nur Aliyah Rahma Saleh Nur Asnawi Nur Aulia, Sendi Nur Fadila Salju Nur Isma Arham Nuraini Nuraini Nurfadilah Rahmadani Nurhidayah Nurhidayah Nursaptini Nursaptini Nurtang, Nurtang Pardiman Pardiman pengelola, pengelola Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri Ameliah Putri, Juliandari Putri, Selviana Dwi Putri, Yati Kusuma Qaderi, Sabza Gol R. Waluyati, Lestari Raden Mohamad Herdian Bhakti Rahayu Relawati Rahmah Nur Aqilah Randina, Nina Reski Aulia Putri Resky Amalia Riandi Saputra Riri Sundari Ris Hadi Purwanto Rohmani, Zuliana S Siswanto SAKTYANU K. DERMOREDJO SALSABILA, ANDI APRILIANA Salsabila, Nada Salwa Salwa Sari Rahayu Sarifuddin Andreadi Sarina Sarina Sasnika, Epa Senawi septiana Rahayu Siadari, Ulidesi Siregar, Abi Pratiwa Siska Asriana Siti Nurwahidah, Siti Sitti Nikmah Marzuki, Sitti Nikmah Sitti Nur Syafika Slamet Hartono Sofian, Irwan Sri Widodo Subhan Ajrin Sudirman Sugiarto , Sugiarto Sukardi Sukardi Sukmawati Sukmawati Sumitro Sumitro Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syahriana, Syahriana Syahru Ramadan, Syahru Syam, Nur Afifah Takaya Higuchi, Takaya Taufikurahman, Taufikurahman Temy Indrayanti Tri Anggraeni Kusumastuti Tri Yulianto Trisiwi Wahyu Widayati Ubaidillah Ubaidillah Ulya, Solihatul umi barokah Utomo, Jepri Vivin Maharani Ekowati Wadi, Hairil Wafia Tamara Wahidah, Ananda Wahyuni, Baiq Tri Waluyati, Lestari Widia Natasya Widiarni, Finta Yasid Yasid Yulita Kurniawaty Asra Yunastiti Purwaningsih, Yunastiti Yuslenita Muda Yusni, Wahyudi Zainul Hasani, Muhammad Zaitun Zaitun Zaskia Asmiranda Zhafirah, Altaf ZM, Hamidsyukrie Zulkifli Zulkifli