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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Islamic Ecomonics Journal Dusturiah : Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Peuradeun Qanun Medika - Medical Journal Faculty of Medicine Muhammadiyah Surabaya J-EBIS (Jurnal Ekonomi dan Bisnis Islam) NISBAH: JURNAL PERBANKAN SYARIAH Al-Qalam M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Elastisitas Jurnal Ekonomi Pembangunan Journal of Sharia Economics New Language Dimensions EKOBIS SYARIAH Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat JURISTA : Jurnal Hukum dan Keadilan Jurnal Ekonomi Manajemen dan Sekretari Jurnal Pendidikan Bahasa, Sastra, dan Pengajaran
Nilam Sari
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Implementasi PSAK No. 109 Pada Organisasi Pengelolaan Zakat dan Perannya dalam Meningkatkan Akuntanbilitas dan Transparansi Pada Baitul Mal Provinsi Aceh Safrirullah; Hafas Furqani; Nilam Sari
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 2 (2024): AGUSTUS 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i2.2968

Abstract

This research aims to find out and analyze the implementation of PSAK No. 109 Concerning Zakat, Infaq and Sadaqah on Zakat Management Organizations (OPZ) in Increasing Accountability and Transparency in Baitul Mal Aceh Province. In this research, the methodology used is: descriptive research with a qualitative approach. The results of this research show that: (1) Baitul Mal Aceh (BMA) Aceh Province has implemented PSAK No. 109 in terms of Financial Reporting including the Aspects of Recognition, Measurement, Presentation and Disclosure of Zakat funds, Infaq/Alms and other Religious Assets (HKL) which is in accordance with the Standardization and provisions in the Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms. In terms of accountability, Baitul Mal Aceh has fulfilled the aspects of accountability and transparency as a public service in carrying out the process of auditing its financial reports every period and conveying information openly through information media (print, digital and website) regarding financial reports as a form of responsibility/accountability and transparency to the Community (Mustahik and Muzakki) and obtaining the WTP (Fair Without Exception) Predicate from the Aceh Government. (2) In the process of implementing Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms Accounting, Baitul Mal Aceh (BMA) has several obstacles or obstacles in implementing PSAK No. 109 Standardization, in the form of a lack of competent Human Resources (HR). in the field of financial accounting and the absence of a system or application/program in preparing financial reports for Zakat, Infaq and Alms.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Online Pada E-Commerce Shopee Pasca Pandemi Covid-19: Studi Empiris di Kota Banda Aceh Muhammad Arif Mufti; Nilam Sari; Muhammad Zulhilmi
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 2 (2024): AGUSTUS 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i2.3011

Abstract

This research uses quantitative methods by obtaining data sources from primary and secondary data. This study aims to determine how the effect of price, trust and security on online purchasing decisions on Shopee e-commerce after the covid-19 pandemic. The population in this study were the people of Banda Aceh City with a sample of 100 respondents using the purposive sampling technique formula. The data analysis method uses the multiple linear regression using the help of SPSS software. The research results obtained show that the price, trust and security variables simultaneously have a positive and significant effect on purchasing decisions. Partially, each variable, namely price, trust and security, has a positive and significant effect on purchasing decisions.
PENGARUH KEBERADAAN PEKERJA BEBAS (CASUAL WORKER) TERHADAP KEMISKINAN DI INDONESIA Nilam Sari; Fatimah, Atika
Elastisitas : Jurnal Ekonomi Pembangunan Vol. 7 No. 1 (2025): Elastisitas, Maret 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/e-jep.v7i1.03

Abstract

Tingkat kemiskinan Indonesia pada tahun 2023 masih lebih tinggi dibandingkan tahun 2019 sebelum covid-19 melanda. Penelitian ini bertujuan menganalisis pengaruh jumlah penduduk yang bekerja berusaha sendiri, pendapatan bersih pekerja bebas di perkotaan dan pendapatan bersih pekerja bebas di pedesaan terhadap kemiskinan di Indonesia. Metode penelitian yang digunakan adalah analisis regresi linear berganda model log-log. Hasil penelitian menunjukkan bahwa jumlah penduduk bekerja berusaha sendiri berpengaruh signifikan terhadap kemiskinan di Indonesia karena pekerja bebas atau mereka yang berusaha sendiri sering kali berada di sektor informal yang cenderung memiliki penghasilan lebih rendah dan kurang stabil sehingga semakin banyak jumlah pekerja bebas maka kemiskinan dapat meningkat. Kemudian pendapatan bersih pekerja daerah pedesaan memiliki pengaruh yang signifikan terhadap kemiskinan di Indonesia karena pekerja bebas dipedesaan mencoba mencari penghasilan tambahan dengan usaha kecil, namun karena terbatasnya peluang ekonomi dan akses pasar, pendapatan yang dihasilkan seringkali tetap tidak mencukupi untuk keluar dari kemiskinan. Sedangkan pendapatan bersih pekerja daerah perkotaan tidak berpengaruh signifikan terhadap kemiskinan di Indonesia karena akses terhadap fasilitas sosial dan ekonomi di perkotaan bisa membantu pekerja bebas mengatasi biaya hidup tinggi dan menghindari kemiskinan.
LEGAL PROTECTION FOR CONSUMERS OF E-2B BANDA ACEH REFILL DRINKING WATER DEPOT IN TERMS OF INDONESIAN POSITIVE LAW AND ISLAMIC LAW Muhammad Arief; Agustin Hanapi; Nilam Sari
JURISTA: Jurnal Hukum dan Keadilan Vol. 8 No. 2 (2024): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v8i2.181

Abstract

Article 1 of Law No. 8 of 1999 which regulates "Consumer protection law", in Article 1 states "Consumer protection as all efforts that ensure legal certainty to provide protection to consumers". The researcher applies empirical law in this study, which is legal research that examines the adoption or application of normative legal provisions in each unique legal event in society. Various data sources were used, including secondary data from a literature review as well as primary data from interviews with business owners. The research findings show that the E-2B Banda Aceh refillable drinking water depot business has taken steps to protect consumers by obtaining SLHS in accordance with Permenkes No. 492 of 2010. With the SLHS, the business has met good sanitation and hygiene standards in processing and distributing drinking water that is free from bacteria as required by the Ministry of Health based on Permenkes No. 492 of 2010. The principles of fairness, integrity, and accountability are the basis of consumer protection in Islamic law.
Analisis Butir Soal Ulangan Semester Genap Bahasa Indonesia Kelas IV SDN 51 Buton Muhammad Yusnan; WD Nahda Aulia G; Tria; Nilam Sari
PENA : Jurnal Pendidikan Bahasa, Sastra, & Pengajaran Vol. 5 No. 02 (2025): PENA: Jurnal Pendidikan Bahasa, Sastra, & Pengajaran
Publisher : HAMJAH DIHA FOUNDATION bekerjasama dengan PENA INSTITUTE

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

Abstract

Evaluation is one of the most important components of learning, as it serves as a means to assess students’ abilities and achievements. In developing assessment tools, item analysis must be conducted to ensure the quality of the test items. This study aims to analyze the quality of the end-of-semester test items for Grade IV Indonesian Language subject in the 2024/2025 academic year, based on item difficulty level and discrimination index. This research is a quantitative descriptive study. Data collection was conducted through documentation of the Grade IV Indonesian Language end-of-semester test. The collected data were used to determine the quality and feasibility of the test items. The population of this study includes all items in the 2024/2025 Indonesian Language end-of-semester test at SDN 51 Buton. The sample consisted of the Grade IV test items, with a total of 17 students in the class. The results show that: (1) in terms of difficulty level, 9 items (45%) were categorized as easy, 11 items (55%) as moderate, and 0 items (0%) as difficult; (2) in terms of discrimination index, 2 items (8%) were categorized as very good, 8 items (42%) as good, 8 items (42%) as fair, and 2 items (8%) as poor. Overall, the quality of the Indonesian Language test items for the 2024/2025 academic year at SDN 51 Buton can be considered good, although improvements are still needed for several items to enhance the overall test quality. Therefore, item analysis based on difficulty level and discrimination index is essential to develop better test items in the future.
Co-Authors Abrar Amri Agustin Hanapi Amira Sherlyna Azimah Dianah Dzaki Mohammad Haspian Elda Elnovita Era Susanti Fatimah, Atika Hafas Furqani Hafiizh Maulana Iqbal Parija Ira Mulia Safitri Jumila Jumila Kamal Fachrurrozi Khairul Amri Lora Septiana Lubis, Nursiani Mirza Frananda Kusuma Muhammad Arief Muhammad Arif Mufti Muhammad Nadhel Akbar Muhammad Yasir Yusuf Muhammad Yusnan Muhammad Zaky Al Hafiz Muhammad Zulhilmi Nadhiratul Sukma Nova Primadina Nur Aisah Ibrahimiyah Nur Asmaiyah Putri Harmadani Rahmatillah Rahmatillah Raisa Mila Yunira Ridha Jadidah Rina Desiana Rizki Maulana Safrirullah Siti Nurjannah Suci Andini Tria Ummi Hasanah WD Nahda Aulia G Winny Dian Safitri Yelvi Levani