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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.
APPLICATION OF THE ABC METHOD TO IMPROVE THE EFFECTIVENESS OF CONTROL OF DRUG INVENTORY FOR BPJS HEALTH PATIENTS Juli Antasari Br Sinaga; Gayus Simarmata; Adi Suarman Situmorang; Nilam Sari; Angelina Manik
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 10 (2022): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i10.1514

Abstract

This study aims to analyze drug inventory control at Kasih Clinic using the ABC method with the help of POM-QM software for Windows. Based on the Pareto principle, the results of data processing indicate that inventory items can be classified into three main groups based on the contribution of usage value to total inventory costs. Group A consists of five main drug items that contribute the most to inventory value, which is around 87.48%, despite the relatively small number of items. This group requires strict control because it has a significant financial impact. Group B includes two drug items with a cumulative contribution of usage value up to 97.55% and requires periodic monitoring with a medium priority level. Meanwhile, group C consists of most drug items but only contributes around 2.45% of the total usage value, so it can be managed with a simpler control system. Overall, the application of the ABC method has proven effective in identifying drug inventory control priorities objectively and based on economic value, thus supporting more efficient hospital inventory management decisions
Analisis Kepuasan Mahasiswi Terhadap Fasilitas Asrama Putri Universitas Quality Nilam Sari; Herdina Simbolon; Nurlita Apriliani; Anisa Padla; Sheva utari; Yemima Yemima
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 2 No. 6 (2024): November: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v2i6.429

Abstract

This study aims to analyze the level of female student satisfaction with the female dormitory at Quality University. Female students here are users of the female dormitory at Quality University. Student satisfaction is an important factor in supporting the welfare and comfort of dormitory residents, which can affect female students' academic achievement and daily life. This research method uses descriptive analysis techniques with survey methods, where data is obtained through questionnaires distributed to 67 female dormitory residents. Data collection analysis was carried out using a Likert scale to measure student perceptions of various aspects of facilities, such as rooms, cleanliness, security and other public facilities. The results of the study showed that overall respondents' assessments of the female dormitory facilities were: those who stated that they were very satisfied were 20.5%, satisfied 36.8%, quite satisfied 22.6% and less satisfied 20%. Thus, for satisfied and very satisfied if totaled 57.3%, and this is categorized as quite satisfactory. The greatest dissatisfaction of respondents was related to cleanliness and public services. Although the average respondent assessment was quite satisfactory, there were several aspects that needed to be improved, especially regarding cleanliness and related facilities. Recommendations for improvement are given to improve the quality of services at the girls' dormitory in the future.
Design Research to Learn Mathematics: A Study on The Effect of Problem-Solving Ability on The Creative Attitude of Junior High School Students Nilam Sari; Saragih, Sahat; Napitupulu, E. Elvis
Mathline : Jurnal Matematika dan Pendidikan Matematika Vol. 11 No. 1 (2026): Mathline : Jurnal Matematika dan Pendidikan Matematika
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/mathline.v11i1.1101

Abstract

This study examines the background of problem-solving ability and creative attitudes among junior high school students, highlighting their importance in fostering innovation and critical thinking in mathematics education. The purpose of this study is to analyze the influence of problem-solving ability on students' creative attitudes. The classroom process is a learning process that develops local instructional theories for the material of systems of linear equations in two variables. The quantitative study aims to assess the influence of problem-solving ability on students' creative attitudes. This study involved 24 junior high school students in Medan as a sample. The instruments used were a validated problem-solving ability test and a validated creative attitude scale. The results showed that problem-solving ability has a significant positive effect on students' creative attitudes, with a regression coefficient of 0.951, indicating that greater problem-solving ability is associated with stronger creative attitudes. The coefficient of determination (R² = 0.597) indicates that 59.7% of the variation in students' creative attitudes is due to problem-solving ability. In contrast, friendship (40.3%) is due to other factors not examined in this study. These findings suggest that problem-solving ability is a key factor in developing creative attitudes. This study highlights the need to integrate problem-solving ability into the educational curriculum to foster students' creative attitudes. Future research should consider using a larger sample size.