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All Journal Eksistansi BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA Jurnal Ekonomi dan Bisnis Islam SYIRKAH FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi AKTIVA JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aptekmas : Jurnal Pengabdian Kepada Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Riset Ekonomi dan Akuntansi MASAGI ( Jurnal Pendidikan Agama Islam ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan
MUHAMMAD HUSNI MUBAROK
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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada PDAM Tirta Musi Kota Palembang Muhammad Rizki; Zulkifli; Muhammad Husni Mubarok
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1570

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap kualitas laporan keuangan PDAM Tirta Musi kota Palembang. Faktor-faktor tersebut adalah Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan di Badan Usaha Milik Daerah Kota Palembang. Populasi dalam penelitian ini adalah Perusahaan Air Minum Daerah di Kota Palembang. Teknik pengumpulan data menggunakan Teknik sampel jenuh dengan kuesioner yang disebarkan. Penelitian ini menggunakan alat analisis regresi linier berganda dengan SPSS versi 25. Berdasarkan hasil penelitian diketahui bahwa Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Uji secara simultan menujukkan hasil bahwa variabel Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi secara bersama-sama berpengaruh terhadap Kualitas Laporan Keuangan. Nilai Adjusted R Square sebesar 0,658, yang berarti Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi berpengaruh berpengaruh sebesar 65,8% terhadap Kualitas Laporan Keuangan dan sisanya dipengaruhi oleh variabel lain yang tidak dijelaskan pada penelitian ini.
Wakaf Sebagai Instrumen Pengembangan Perekonomian Umat Syamsuri Syamsuri; Samdudin Nur Ahmadi; Muhammad Husni Mubarok; Muhammad Naufal Izzaurrahman
Tazkiya Vol 22 No 1 (2021): Januari - Juni 2021
Publisher : Pusat Kajian Islam dan Kemasyarakatan (PKIK), UIN Sultan Maulana Hasanuddin Banten

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

Abstract

Wakaf adalah salahsatu bagian dari sedekah jariyah yang memiliki pahala besar bagi kaum muslimin. Dengan potensi Indonesia sebagai negara dengan mayoritas penduduk umat Islam, perlu untuk meningkatkan kesadaran kaum muslimin akan pentingnya wakaf, khususnya wakaf produktif sebagaimana merujuk kepada UU No.1 tahun 2004, guna membantu negara dalam menyelesaikan masalah-masalah ekonomi seperti kemiskinan dan praktik riba di masyarakat. Penelitian ini bertujuan untuk untuk melihat wakaf sebagi intrumen pengembangan perekonomian umat sebagai solusi untuk mengurangi kemiskinan dan praktik riba dimasyarakat. Hasil dari penelitian ini adalah bahwa wakaf mempunyai pengaruh dalam memenuhi kesejahteraan ummat dan solusi problematika ummat apabila dikelola dengan profesional dan produktif. Dengan potensi yang dimiliki, Indonesia dapat mengatasi problematika perekonomian seperti kemiskinan dan praktik riba, akan tetapi masyarakat Indonesia saat ini masih banyak yang memahami wakaf sebagai lahan yang tidak produktif seperti masjid, madrasah dll. Hadirnya Undang-Undang No.1 Tahun 2004 tentang pemberdayaan wakaf kearah yang produktif bisa menjadi angin segar yang bisa diproyeksikan sebagai sarana rekayasa sosial (social engineering), melakukan perubahan-perubahan pemikiran, sikap, dan perilaku ummat akan orientasi wakaf yang produktif dan lebih ditekankan pada kepentingan masyarakat
Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Kanwil Kementerian Hukum Dan HAM Sumsel Putri, Azila Ferasta; Arifin, Kiagus Zainal; Mubarok, Muhammad Husni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8948

Abstract

This stuldy aimeld to elxaminel and analyzel thel elffelct of implelmelntation buldgelt goal clarity, accoulnting controls, and relporting systelm on thel pelrformancel accoulntability of govelrnmelnt. This relselarch ulsels qulantitativel relselarch ulsing primary data. Thel primary data is a qulelstionnairel that has beleln distribultels to 97 relspondelnts in Relgional Officel of thel Ministry of Law and Hulman Rights of Soulth Sulmatelra. Hypothelsis telsting ulsing mulltiplel linelar relgrelssion analysis with thel hellp of SPSS velrsion 29 program. Thel relsullts of thel stuldy shows that buldgelt goal clarity, accoulnting controls, and relporting systelms affelct pelrformancel accoulntability.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Pada CV Lebong Kreasi Palembang Anjelin Vio Julia; Eka Jumarni Fithri; Muhammad Husni Mubarok
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.v1i4.954

Abstract

The main objective of this report is to evaluate the current cost of goods manufactured calculation, analyze the unaccounted costs in the cost of goods manufactured, and provide recommendations for improving the cost of goods manufactured calculation process. The research method involves collecting primary data through surveys and interviews with company staff. The data sample includes information on the use of material costs, labor, fixed asset lists, and the calculation of the cost of goods produced for hard cover invitations and bairut gold cover yasin books during February 2023. The results of the analysis show that the company has not made a correct classification of the elements of the cost of goods manufactured and has not included some costs in the cost of goods manufactured. In addition, the charging of factory overhead costs has not been applied properly. Therefore, recommendations are suggested for the company to carry out proper classification of the elements of cost of goods manufactured, Include costs related to electricity bills and depreciation of tangible assets in the cost of goods manufactured budget or overhead costs.
Analisis Efektifitas Dan Kontribusi Pajak Penerangan Jalan Terhadap Pendapatan Asli Di Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan Relyza, Qabilah Arikah; Sopiyan AR; Muhammad Husni Mubarok
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2734

Abstract

Penelitian ini memiliki tujuan mengkaji secara empiris efektivitas dan kontribusi pajak penerangan jalan kepada pendapatan asli di daerah(PAD). Penelitian ini menggunakan metodologi deskriptif yang dipadukan denganpendekatan kuantitatif. Data yang dipakai adalah data sekunder. Penelitian ini memakai dokumentasi sebagai pendekatan pengumpulan data. Analisis regresi linier berganda dilakukan dengan software SPSS versi 26. Temuan penelitian menunjukkan jika efektivitas Pajak Penerangan Jalan memiliki pengaruh secara parsial serta signifikanterhadap pendapatan asli di daerah. Sedangkan kontribusi Pajak Penerangan Jalan secara parsial tidak memiliki pengaruh dan tidak signiifikan terhadap Pendapatan Asli di daerah. Hasil pengujian seluruh variabel secara bersamaan atau simutan ditunjukkan bahwa Efektivitas dan kontribusi Pajak Penerangan Jalan memiliki pengaruh dansignifikan terhadap Pendapatan Asli di daerah.
Determinan Kualitas Laporan Keuangan (Studi Kasus Pada Organisasi Perangkat Daerah Kota Palembang) Azizah, Rida; Bainil Yulina; Muhammad Husni Mubarok
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2807

Abstract

Teks abstrak Penelitian ini bertujuan untuk mengetahui secara empiris Pengaruh Pemahaman Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Organisasi Perangkat Daerah Kota Palembang). Jenis data yang digunakan dalam penelitian ini adalah kuantitatif. Data penelitian yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) dan metode pemilihan sampel menggunakan sampling jenuh. Analisis data menggunakan SPSS versi 26. Metode statistik dalam menguji penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Pemahaman Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi secara parsial berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintah Kota palembang. Pemahaman Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi bersama-sama berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintah Kota Palembang.
SUKUK RATING: MATURITY, SUKUK STRUCTURE AND GUARANTEE WITH PROFITABILITY AS MODERATION Ulum, Rafiatul; Mubarok, Muhammad Husni
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 10 No. 1 (2024): JANUARY - JUNE 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v10i1.55287

Abstract

Introduction: The development of corporate sukuk in Indonesia increases every year, which is why a credible sukuk rating is very necessary. Sukuk is a sharia investment instrument with minimal risk. This research aims to determine the factors that influence sukuk ratings from non-financial factors such as maturity, sukuk structure and guarantee with profitability as moderation through 130 samples of corporate sukuk issued in 2018-2022. Method: The method used is descriptive analysis, Ordinal Logistic Regression and Moderate Analysis Regression with SPSS 25 software. Results: The research results show that maturity and structure sukuk have a significant negative effect, the guarantee has a significant positive effect on sukuk rating. Profitability is not able to moderate the influence of maturity on sukuk rating, profitability weakens the influence of the sukuk structure on the sukuk rating and profitability strengthens the influence of guarantee on the sukuk rating on the sukuk rating. Conclusion and suggestion: Therefore, potential investors must pay attention to the sukuk ranking and the company's level of profitability before deciding to invest. Companies must pay attention to the company's economic and non-economic conditions in order to minimize the risk of default.
ANALISIS LAJU PERTUMBUHAN DAN EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA PALEMBANG Meisya, Meisya; Sandrayati, Sandrayati; Mubarok, Muhammad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.528

Abstract

This research aims to analyze the growth and effectiveness of taxes on non-metallic minerals and rocks in Palembang City from 2019 to 2023. This research uses a descriptive approach with qualitative methods. Data obtained through interviews as primary data and secondary data target and realization of Palembang City Regional Tax for 2019 - 2023. The results of this research explain that during the period 2019 to 2023 the growth rate of Non-Metal Mineral and Rock Tax for Palembang City has an average value amounted to 11.22% and was categorized as unsuccessful. On the effectiveness side, it shows that during the period 2019 to 2023 the effectiveness of non-metallic mineral and rock taxes in Palembang City is included in the effective category with an average effectiveness value of 91.17%.
Motivasi Belajar Dalam Al Quran At Taubah Ayat 122 Studi Ilmu Pendidikan Islam Izzan, Ahmad; Mubarok, Muhammad Husni
Masagi Vol 3 No 2 (2025): MASAGI : Jurnal Pendidikan Agama Islam
Publisher : STAI Al-Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/masagi.v3i2.695

Abstract

Learning is a process of activity to change the behavior of students, many factors influence it. Among them are motivational factors that function as efforts in achieving achievements. Student learning motivation greatly influences student learning outcomes. The process of teaching and learning and fostering motivation in Islam cannot be separated from the main source of teachings, namely the Qur'an. In the Qur'an, there are many expressions that show encouragement to every Muslim to learn. As in the Qur'an, Surah At-Taubah Verse 122. This verse contains meanings related to learning motivation. This study aims to describe the learning motivation contained in the Qur'an, Surah At-Taubah Verse 122, Study of Islamic Education. This research is a type of library research, namely by conducting research on the results of the interpretation of the interpreters of the Al-Qur'an Surah At-Taubah Verse 122 and written sources or other literature on learning motivation put forward by experts or scholars. The research method used is a qualitative method by focusing on the analysis of the content of the Al-Qur'an Surah At-Taubah Verse 122 and the contents of the text of books related to the title being studied. The results of this study indicate that the learning motivation contained in the Al-Qur'an Surah At-Taubah Verse 122 explains that jihad is not only on the battlefield but also deepening knowledge is part of jihad itself. As for learning motivation in the Al-Qur'an Surah. At-Taubah Verse 122 Study of Islamic Education Science states that Allah SWT motivates humans to deepen religious knowledge or study, in fact Allah SWT gives the same reward to people who fight in the way of Allah and people who seek knowledge. Allah SWT demands that His servants strive for jihad by taking up weapons and deepening their knowledge and understanding it. Thus, it is clear that the meaning of the Al-Qur'an Surah At-Taubah Verse 122 can be a motivation for Muslims to be more active and serious in studying, especially in studying religious knowledge.  Keywords: Learning Motivation, Islamic Education, Learning Achievement
FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Citra, Anastasia Julia; Masnila, Nelly; Mubarok, Muhammad Husni
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8461

Abstract

This research aims to determine the factors that can impact fiscal stress in Regency/City Governments in South Sumatra Province from 2018 to 2022. The resaerch uses a sample of Regency/City Governments in South Sumatra Province with moderate regional financial capacities. Secondary data sourced from publications released by the Supreme Audit Agency is utilized. The research employs multiple linear regression to test the hypotheses, specifically using the R² test, partial test, and simultaneous test, analyzed with SPSS (Statistical Package for the Social Sciences) Version 26.The result is that regional original income and capital expenditures have a positive and statistically significant impact on fiscal stress. balancing funds and decentralization fiscal have a negative and significant impact on fiscal stress.
Co-Authors Ahmad Izzan, Ahmad Anjelin Vio Julia Azizah, Rida Bainil Yulina Citra, Anastasia Julia Desri Yanto Eka Jumarni Fithri Evada Dewata Fadiyah Lefi Anggraini Firmansyah Firmansyah Hartati, Sukmini Kiagus Zainal Arifin Lela Farantika Rahayu Masnila, Nelly Meisya Meisya, Meisya Muhammad Naufal Izzaurrahman muhammad Rizki Okky Savira Pranita, Andes Putri, Azila Ferasta Qabilah Arikah Relyza Relyza, Qabilah Arikah Salsabillah, Dillah Samdudin Nur Ahmadi Sandrayati Sandrayati Sandrayati Sopiyan AR Syamsuri Syamsuri Tina Martini, Tina Ulum, Rafiatul Wulandari, Aisyah Zulkifli