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All Journal Jurnal Akuntansi Muhammadiyah Religio : Jurnal Studi Agama-agama Jurnal Al-Qardh AL ISHLAH Jurnal Pendidikan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Islamic Civilization FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Akbis: Media Riset Akuntansi dan Bisnis Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences J-ISCAN : Journal of Islamic Accounting Research AL-FALAH : Journal of Islamic Economics Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Ar-Ribh Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Bisnis Administrasi (BIS-A) Al-Manahij : Jurnal Kajian Hukum Islam Mazahib: Jurnal Pemikiran Hukum Islam el hisbah: Journal of Islamic Economic Law J-ISCAN : Journal of Islamic Accounting Research
Almira Keumala Ulfah
Institut Agama Islam Negeri Lhokseumawe
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PEMBELAJARAN KEWIRAUSAHAAN DAN MINAT BERWIRAUSAHA BERBASIS AGRO DAN MARINE PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TEUKU UMAR Ika Rahmadani; Almira Keumala Ulfah; Azmir Gani
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.3301

Abstract

The purpose of this study was to determine the effect of entrepreneurship learning on the interest in entrepreneurship based on agro and marine industry for accounting students at the Faculty of Economics, Teuku Umar University. Respondents in this study were active students in the Accounting Study Program who had taken Entrepreneurship courses. Obtained 82 questionnaires received and can be used for analysis. By using Regression Analysis, the results of this study indicate that entrepreneurial learning has an influence on students' interest in entreprenership  
Implementation of the Creative Economy Curriculum in Economic Education of Islamic Boarding Schools Almira Keumala Ulfah; Iskandar Iskandar; Trie Nadilla
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 4 (2023): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i4.3875

Abstract

Indonesia, the world's largest Muslim nation, is developing a sharia economy. Creative economy is essential to Indonesia. This is called Sharia-based in the creative economy. Including a Sharia-based creative economy in public, madrasah, and Islamic boarding school curricula. Islamic boarding schools preach Islam and produce productive workers. The aim of this research is to examine how the application of modern and traditional Dayah curriculum standards can increase Sharia-based creative economic empowerment as well as the inhibiting and supporting factors for Sharia-based creative economic empowerment through the application of modern and traditional Dayah curriculum standards. This research at Sekolah Tinggi Ilmu Tarbiyah. Syamsuddhuha (STIT) (in the Modern Dayah category) and Dayah Raudhatul Ma'Arif Cot Trueng Muara Batu (in the Traditional Dayah category). Participatory Action Research (PAR) method. The two Dayah (Islamic boarding schools, ed.), the implementation of the creative economy curriculum in economic education at Islamic boarding schools has great potential to improve the quality of economic education at Islamic boarding schools. By using a creative and innovative approach, this curriculum can help improve students' skills and understanding of economic concepts and prepare them to face the world of work in the future. However, several inhibiting factors need to be considered in the implementation of the creative economy curriculum, such as the lack of support from the pesantren management and limited resources. Therefore, it takes strong commitment and support from all related parties so that the implementation of the creative economy curriculum can be successful and sustainable.
ANALISIS KINERJA KEUANGAN PERUSAHAAN : PENDEKATAN KEUANGAN DALAM MENGUKUR PERTUMBUHAN DAN KEBERLANJUTAN Ulfah, Almira Keumala; Nadila, Trie; Razali, Ramadhan
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1909

Abstract

Agar dapat mengetahui perkembangan perusahaan maka perusahaan sangatlah perlu untuk mengetahui kondisi keuangan perusahaan. Untuk dapat mengetahui kondisi keuangan maka perusahaan harus mengadakan analisis laporan keuangan perusahaan tersebut. Dengan menganalisis laporan keuangan tersebut maka akan mendapatkan informasi-informasi yang berhubungan dengan posisi keuangan dan hasil-hasil yang telah dicapai oleh perusahaan serta informasi lainnya yang berhubungan dengan pengambilan keputusan yang akan dilakukan oleh perusahaan. Kinerja suatu perusahaan dapat diukur dari beberapa aspek seperti aspek keuangan dan aspek non keuangan. Ditinjau dari aspek keuangan, kinerja perusahaan dapat diukur melalui penganalisisan terhadap laporan keuangan perusahaan yang akan memberikan informasi penting bagi perusahaan mengenai posisi keuangan perusahaan, sedangkan dari aspek non keuangan, kinerja perusahaan dapat dinilai dari kualitas kerja para karyawan, tingkat kedisplinan karyawan, ketepatan pemberian wewenang kerja kepada karyawan serta kesejahteraan para karyawan dan tingkat produktivitas
Market Potential of Halal Products in Aceh: Case Study of Halal Industry Based on Halal Product Data 2014-2022 Ramadhan, Ramadhan; Ulfah, Almira Keumala; Nurzianti, Rahma; Bunkes, Panetir; Kadriyani, Emilda
AL-FALAH : Journal of Islamic Economics Vol. 8 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v8i2.7083

Abstract

Purpose: The majority of people in Aceh Province are Muslims, and the region strictly adheres to Sharia law, particularly in the halal products sector. With a focus on Aceh region, this study attempts to assess growth, obstacles, and solutions in the development of the halal business and halal goods in Indonesia.Design/Method/Approach: This study employed qualitative approaches to find material from secondary sources, including books, journals, and national statistics organizations, and to gather data.Findings: The provincial administration of Aceh has worked to establish the halal market and halal goods as an important economic driver.Originality/Values: The number of visits from visitors, particularly those from outside, is rising year after year, which reflects this expansion. The administration of Aceh province anticipates advantages from this research in the growth of the halal sector and halal goods.
ANALYSIS OF THE RATIONAL RELATIONS TO THE COMPANY’S WORK METTERS (CASE STUDY ON PT. Semen Gresik (Persero), Tbk) Ulfah, Almira Keumala; Ramadhan, Ramadhan; Bungkes, Panetir; Ismail, Sherif Mohamed
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9331

Abstract

This study presents a comprehensive analysis of the rational relations pertaining to the operational dynamics of PT. Semen Gresik (Persero), Tbk, a leading cement manufacturing company. Through a detailed case study approach, various facets of the company's operational framework are scrutinized, focusing on key financial metrics such as liquidity, leverage, and profitability. By examining these rational relations, the study aims to elucidate the company's ability to effectively manage its resources, meet short-term obligations, and sustain profitability amidst dynamic market conditions. Employing a range of financial ratios including liquidity ratio, leverage ratio, and net profit margin, the analysis provides insights into PT. Semen Gresik (Persero), Tbk's financial performance over a specified period. The study delves into the implications of these findings on the company's operational efficiency and financial stability, highlighting areas of strength and opportunities for improvement. By deciphering the rational relations inherent in the company's operational matters, this study offers strategic recommendations to optimize performance and enhance competitiveness in the industry landscape. Through a rigorous examination of rational relations, this study contributes to a deeper understanding of PT. Semen Gresik (Persero), Tbk's operational dynamics and its implications for organizational success. By elucidating the intricate connections between financial metrics and operational outcomes, the study provides valuable insights for stakeholders, policymakers, and industry practitioners seeking to navigate the complexities of contemporary business environments and drive sustainable growth and profitability
Strengthening Maqāṣid al-Sharī’ah Values in Halal Traceability: Evidence and Analysis of Block Chain Based on Halal Supply Chain Applications Nashirudin, Muh.; Ramadhan; Almira Keumala Ulfah
Al-Manahij: Jurnal Kajian Hukum Islam Vol. 18 No. 1 (2024)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mnh.v18i1.9883

Abstract

Halal traceability is one of the government's focus in developing the halal industry. By adopting a blockchain system, halal traceability is undoubtedly transparent. However, this transparency also needs to be analyzed using maqāṣid al-sharī'ah. This analysis is used to analyze the extent of the application of maqāṣid al-sharī'ah values in halal traceability. The results of the study state that the application of halal traceability has fulfilled the elements of maqāṣid al-sharī'ah, such as transparency, accountability, responsibility, and justice. Therefore, the blockchain-based halal traceability application model is appropriate and relevant to Islamic values.
Management Conflict of Pesantren: Political Policy Practices of Pesantren Organizations in Aceh Indonesia Prasetyo, Muhammad Anggung Manumanoso; Akbarov , Feruz; Ulfah, Almira Keumala; Rahman, Fadhlur
Journal of Islamic Civilization Vol 6 No 1 (2024): Journal of Islamic Civilizatioan
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/jic.v6i1.5868

Abstract

Organizational conflicts are intrinsically linked to leadership and political dynamics. This study aims to describe an empirical experience and develop a model of the efficacy of political policy practices in resolving organizational conflicts within pesantren (Islamic boarding schools). The study adopts a qualitative approach, utilizing the diary method based on empirical data gathered from fourteen years (2010-2024) of active and consultative management of a pesantren. The research informants include the most senior leader of the pesantren and several teachers involved in the conflict. Informants were identified using the snowball sampling technique. The findings of this study reveal that the political practices of leadership in managing conflicts within pesantren consist of three strategic steps: the central role of leadership and political acumen, the reinforcement of cultural values within the pesantren through collective commitment, and the effectiveness of the employed conflict resolution strategies. Resolving individual conflicts, particularly those involving teachers and leadership, is essential to prevent the escalation of disputes into open conflicts. Conversely, individual conflicts between teachers and staff often lead to collaboration and compromise. Moreover, institutional conflicts between the pesantren and external parties create a competitive environment in which the pesantren's position must be fortified to ensure legitimacy while minimizing external interference.This research carries significant social implications. If pesantren successfully navigate conflicts, they are likely to benefit the broader community. As religious institutions, pesantren require support, protection, and advocacy.
Hutang Uang Dibayar Emas dan Akibat Hukumnya Terhadap Para Pihak Mahyuni, Mahyuni; Zulhamdi, Zulhamdi; Ulfah, Almira Keumala
el hisbah Journal of Islamic Economic Law Vol 4 No 2 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/elhisbah.v4i2.9232

Abstract

This study aims to analyze the payment of debt with gold and its legal consequences for the parties. The research method uses empirical juridical with a qualitative approach. This study was conducted in the Muslim community in North Aceh Regency. Data collection techniques use observation, interviews and documentation. The analysis technique uses an interactive model. The research findings were analyzed using the perspective of Islamic economic law. The results of the study indicate that the mechanism for paying debts with gold in North Aceh Regency, initially the debtor (muqtarid) receives money from the price/measurement of gold then returns it to the creditor (muqrid) with previously measured gold. Reviewed from Islamic economic law, paying debts with gold in North Aceh Regency violates the pillars of debt and receivables. In debt and receivable transactions, "it is obligatory for the borrower to return the missile of the property that is owed to him". As a solution, hillah (حيلة) is carried out, namely money is turned into gold and then paid with gold, this is formally valid but not morally valid because it is contrary to the principle of mutual assistance in Islamic economic law. This study contributes to the development of Islamic economic law, especially as a reference for debt and receivables transactions as prescribed by Islam.
Modernizing Zakat and Waqf Management in Indonesia: A Legal And Governance Perspective Nashirudin, Muh.; Razali, Ramadhan; Ulfah, Almira Keumala
Mazahib Vol 24 No 1 (2025): VOLUME 24, ISSUE 1, 2025
Publisher : Fakultas Syariah UINSI Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v24i1.9419

Abstract

Zakat and waqf are vital tools for poverty alleviation in Islamic countries. However, their management often fails to keep pace with technological advancements, so legality and good governance cannot be seen directly by the muzakki. In Indonesia, the largest Muslim-majority country, the digitalization of zakat and waqf has emerged as a significant reform, supported by regulations to improve transparency, accountability, and efficiency. This study examines the integration of corporate governance principles in digital zakat and waqf management, focusing on the regulatory framework that governs these practices. Employing normative legal research, this study analyzes Indonesia’s Zakat Management Law (No. 23 of 2011) and the Waqf Law (No. 31 of 2004), alongside case studies of digital zakat and waqf platforms. The findings highlight that these regulations mandate technology to enhance monitoring, reporting, and fund distribution. Adopting corporate governance frameworks, including digital fundraising, real-time tracking, and performance audits, has substantially increased public trust and participation in zakat and waqf. Nevertheless, challenges remain, such as regulatory gaps in monitoring non-compliance and integrating private sector innovations. This research underscores the importance of strengthening regulatory oversight and adopting global best practices to optimize the socio-economic impact of zakat and waqf in Indonesia.
Benefits and Challenges of Issuing Municipal Bonds for the Aceh Government Nadilla, Trie; Ulfah, Almira Keumala; Midesia, Shelly; Fitria, Ana; Sagala, Wahyu Putri
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17153

Abstract

The issuance of sukuk—Islamic bonds—by local governments has emerged as a viable alternative for financing infrastructure and public development, particularly in regions with special autonomy such as Aceh. This study explores the benefits and challenges of issuing municipal sukuk by the Aceh Government in light of the province’s unique legal framework under Islamic law and the scheduled termination of Special Autonomy Funds by 2027. Using a qualitative library research method, this paper reviews relevant literature, government regulations, and secondary data sources to assess the feasibility of sukuk issuance. The findings reveal several key benefits, including access to more affordable, sharia-compliant financing; reduced dependency on regional budgets and conventional loans; and the promotion of regional financial independence. However, challenges persist, such as limited regulatory clarity, insufficient infrastructure readiness, and low public literacy on sukuk instruments. To maximize the potential of sukuk, policy support, public education, and financial ecosystem strengthening are crucial. The study concludes that sukuk can serve as a strategic financial tool for sustainable development in Aceh, aligning with both economic objectives and Islamic financial principles.
Co-Authors Akbarov , Feruz Ana Fitria Azmir Gani Bungkes, Panetir Bunkes, Panetir Emilda Kadriyani Fadhlur Rahman Fena Ulfa Aulia Heny Rofizar Hotman Hotman, Hotman husnaini, husnaini Husni Kamal Ika Rahmadani Iskandar Iskandar Ismail, Sherif Mohamed Ismail, Sherif Mohamed A. Isra Maulina Kadriyani, Emilda Mahyuni Mahyuni Midesia, Shelly Mohamed A. Ismail, Sherif Muh Nashiruddin Muhamad Syafril Nasution Muhamad Syafril Nasution Muhammad Anggung Manumanoso Prasetyo Muhammad Jafar, Muhammad Muhammad Syafril Nasution Nadila, Trie Nadilla, Trie Rahma Nurzianti Rahma Nurzianti, Rahma Ramadhan Ramadhan Ramadhan Razali, Ramadhan Rita Nengsih Sagala, Wahyu Putri Supriyanto Syahputra, Angga Syahputra, Angga Syihab, Mahdi Abdullah Trie Nadilla Yunina Yunina Zulhamdi, Zulhamdi