Article Per Year (5 Year)
p-Index From 2020 - 2025
1.768
P-Index
This Author published in this journals
All Journal Banque Syar'i : Jurnal llmiah Perbankan Syariah Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Neraca Manajemen, Akuntansi, dan Ekonomi Tazkiyya: Jurnal Keislaman, Kemasyarakatan dan Kebudayaan Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Bisnis, Ekonomi Syariah dan Pajak
MUKHLISHOTUL JANNAH
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
ANALISIS PENGARUH BIAYA PRODUKSI DAN TINGKAT PENJUALAN TERHADAP LABA KOTOR MUKHLISHOTUL JANNAH
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 4 No 1 (2018): Januari - Juni 2018
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.988 KB) | DOI: 10.32678/bs.v4i1.1073

Abstract

The cost of production required by the company will continue to increase fromyear to year. One reason is the increase in raw material prices used, thiscondition encourages the amount of revenues a company experiencingchanges. Similarly, PT Indocement Tunggal Perkasa Tbk, production costscontinue to increase. This condition can be seen in the change in gross profit,from 2004 to 2013 corporate profits have increased and decreased.The purpose of this research is to know the effect of Production Cost and Saleslevel to Gross Profit. The type of research used is causal associative research.The samples used are saturated samples. The type of data used is primary andsecondary data. Data analysis technique used is multiple regression.
PENINGKATAN PROFESIONALISME PERBANKAN SYARIAH DI PROVINSI BANTEN Mukhlishotul Jannah
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 3 No 2 (2017): Juli - Desember 2017
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.381 KB) | DOI: 10.32678/bs.v3i2.1907

Abstract

Perbankan syariah di Provinsi Banten berkembang pesat dengan tingkat kepercayaan masyarakat yang tinggi sebagaimana ditandai dengan penghimpunan dana pihak ketiga yang mencapai Rp 5,13 triliun sampai Oktober 2013. Komitmen perbankan syariah dalam mendorong kegiatan ekonomi di Provinsi Banten terbukti dari peningkatan penyaluran pembiayaan oleh perbankan syariah kepada masyarakat. Namun dibalik pertumbuhan yang pesat, terdapat tantangan dan peluang yang harus dihadapi perbankan syariah di Provinsi Banten. Dan tantangan yang terberat adalah menyiapkan sumber daya insani yang memiliki kompetensi di bidang perbankan syariah, dimana selama ini SDI yang tersedia masih jauh dari harapan baik jumlah maupun kualitas. Oleh karena itu, dibutuhkan upaya keras dari seluruh stake holders industri keuangan syariah sehingga mampu meningkatkan profesionalisme lembaga keuangan ini.
MODEL PEMBERDAYAAN EKONOMI MUSTAHIK BERBASIS PENDAYAGUNAAN ZAKAT PRODUKTIF MELALUI PROGRAM KELOMPOK KEUANGAN MIKRO: (Studi Pada Lembaga Amil Zakat Harapan Dhuafa Banten) Gita Ulfa Andari; Efi Syarifudin; Mukhlishotul Jannah
Tazkiya Vol 20 No 01 (2019): Januari - Juni 2019
Publisher : Pusat Kajian Islam dan Kemasyarakatan (PKIK), UIN Sultan Maulana Hasanuddin Banten

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

Abstract

Pada provinsi Banten kemiskinan masih menjadi pusat perhatian bagi pemerintah dalam mengentaskan kemiskinan. Dilihat dari segi perekonomian Islam, maka salah satu solusi untuk mengentaskan atau memperkecil masalah kemiskinan, yaitu dengan mengoptimalkan pendistribusian zakat agar tetap dapat sustainable dengan merekonstruksi dari pola konsumtif menuju produktif. LAZ Harfa Banten menyalurkan dana zakat produktif pada program Kelompok Keuangan Mikro (KKM) yang merupakan salah satu produk dari program Aksi Peduli Ekonomi. LAZ Harfa memiliki beberapa model pemberdayaan ekonomi mustahik yang dilakukan agar mampu mengelola dana zakatnya sampai dengan mensejahterakan para mustahik. Penelitian ini bertujuan untuk mengetahui penerapan model pemberdayaan ekonomi mustahik berbasis pendayagunaan zakat produktif melalui Kelompok Keuangan Mikro (KKM) dan dampak yang ditimbulkan dari penerapan model pemberdayaan ekonomi mustahik tersebut terhadap keberlangsungan kehidupan mustahik. Penelitian ini dilakukan di kantor LAZ Harfa Banten dan salah satu lokasi desa harapan program Kelompok Keuangan Mikro (KKM), yaitu KKM Maju Bersama di Kampung Cipahul Desa Ciodeng Kabupaten Pandeglang. Metode yang digunakan adalah metode Field Research dan Library Research yang bersifat deskriptif kualitatif. Dalam pengumpulan data menggunakan metode observasi, wawancara, dan dokumentasi. Sedangkan untuk teknik analisisnya menggunakan teknik analisis Miles dan Huberman, yaitu tahap pengumpulan data, reduksi data, display (penyajian) data, verifikasi dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa model pemberdayaan ekonomi mustahik yang dilakukan dalam program Kelompok Keuangan Mikro (KKM) ialah dengan menerapkan fungsi manajemen berupa Planning, Organizing, Actuating, dan Controlling, atau yang disingkat menjadi POAC. Selain itu, dalam model pembangunannya menggunakan model pendekatan Asset Based and Community Driven Development (ABCD) yang berfokus pada kekuatan, kemampuan, peluang, bakat dan keahlian yang dimiliki masyarakat. Zakat produktif yang dikelola oleh LAZ Harfa melalui program Kelompok Keuangan Mikro mampu meningkatkan ekonomi mustahik, melatih kemandirian, mengubah pola pikir menjadi lebih baik dan meningkatkan pengetahuan mustahik tentang ilmu-ilmu agama
Analisis Pengaruh Lingkungan Pembelajaran Virtual Terhadap Motivasi Belajar Mahasiswa Ekonomi Syariah UIN Sultan Maulana Hasanuddin Banten Syahlaa Salsabiil Putri; Fitri Rohimah; Muslihah Muslihah; Mukhlishotul Jannah; Wahyu Hidayat; Fitri Fitri
Morfologi: Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Vol. 2 No. 4 (2024): Agustus : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/morfologi.v2i4.841

Abstract

Education is a process in which educators and students work together to create benefits, skilled attitudes, and personalities. In the midst of the pandemic, the government is encouraging educational institutions to change students from face-to-face learning to virtual, or distance, learning. Virtual learning remains another option when teachers cannot be in class. This research aims to understand how the learning environment influences the desire to learn. This study uses a quantitative approach. A sample of 30 sharia economics study program students at UIN Sultan Maulana Hasanuddin Banten received a questionnaire via Google form. Data were then collected using the SPSS Version 25 program. This research found that the online learning environment influenced students' desire to study sharia economics at UIN Sultan Maulana Hasanuddin Banten. The findings show that some students experience difficulties in learning the lessons given by their teachers during online learning, which results in a decrease in their desire to learn. Therefore, to increase student motivation and learning outcomes, the quality of learning on campus must be improved.
INOVASI AKUNTANSI MUDHARABAH UNTUK PEMBIAYAAN BERBASIS TEKNOLOGI DALAM EKOSISTEM FINTECH SYARIAH Siti Hayfa Sintadewi; Nasywa Auliani; Nur Lailatul Rahmadaniah; Agisna Rahma; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i8.7295

Abstract

Akuntansi Mudharabah merupakan aspek krusial dalam keuangan syariah, berperan dalam pengelolaan dan pelaporan pembiayaan berbasis kemitraan antara pemodal dan pengelola. Penelitian ini bertujuan untuk mengkaji inovasi akuntansi mudharabah dalam mekanisme pembiayaan berbasis teknologi dalam ekosistem fintech syariah, mengidentifikasi tantangan dan peluang yang ada, serta menganalisis peran standar akuntansi dalam mendukung inovasi tersebut. Penelitian ini menggunakan metode kualitatif dengan analisis deskriptif, dan data sekunder dari jurnal dan juga literatur yang relevan. Hasil penelitian menunjukkan bahwa inovasi dalam akuntansi mudharabah dapat diterapkan melalui integrasi sistem, teknologi baru, dan pengembangan alat akuntansi yang sesuai. Namun, tantangan seperti pemahaman regulasi, kompleksitas akuntansi, dan keterbatasan standar akuntansi perlu diatasi. Penelitian ini menyimpulkan bahwa inovasi dalam akuntansi mudharabah, yang didukung oleh standar akuntansi yang relevan, dapat meningkatkan efisiensi dan transparansi dalam pengelolaan pembiayaan serta mendukung ekosistem fintech syariah yang lebih berkelanjutan.
IMPLEMENTASI AKAD ISTISHNA PADA HOME INDUSTRY MAMA AWAH JAHIT DI KELURAHAN SUMURPECUNG KOTA SERANG Nazwa Septiani; Fidela Syahda; Fany Cahyaningsih; Dea Anastya Putri; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i11.7527

Abstract

This research aims to analyze the application of the istishna contract in buying and selling transactions at the "Mama Awah Jahit" home industry in the Sumurpecung area, Serang City using a qualitative approach. Data collection was carried out through literature study, observation, interviews and documentation. The research results show that the implementation of the istishna contract in this case has fulfilled the required pillars, however there are differences in views between the Hanafi and Shafi'i schools of thought regarding the payment mechanism. This research also concludes that the istishna contract can be terminated if one party does not carry out its obligations according to the agreement. This research highlights the differences in views between the Hanafi and Shafi'i schools of thought in implementing the istishna contract. This difference shows the importance of a deep understanding of Islamic law in transactions. This research provides an important contribution in understanding the application of the istishna contract in the context of small and medium businesses, especially in home industry. The results of this research can be a reference for business actors and other researchers.
PENERAPAN AKUNTANSI WAKAF DI PROVINSI BANTEN Safira Hijriah; M. Reza Hidayatullah; Salsabillah, Salsabillah; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7573

Abstract

This research examines the application of waqf accounting in waqf management institutions in Banten Province with a focus on the implementation of PSAK 112, the accounting standard for waqf in Indonesia. This research was conducted at the Regional Office of the Ministry of Religious Affairs of Banten Province as one of the centers of waqf information and supervision in the area. The purpose of this study is to understand how waqf institutions record and report waqf assets and benefits in accordance with the standard, evaluate the obstacles faced in its implementation, and examine the role of local government in supporting more transparent and accountable waqf management. This research uses qualitative methods through interviews and document analysis as primary and secondary data sources. The results are expected to provide a clearer picture of waqf accounting practices in Banten Province as well as recommendations to improve professionalism and public trust in waqf management in this area.
AKAD SALAM DALAM JUAL BELI ONLINE: PLATFORM TIKTOK SHOP Khalda Khairunnisa; Resa Aulia; Mega Safitri; Ramanda Setiawan; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7619

Abstract

This research examines the application of the salam contract in online transactions on the TikTok Shop platform, focusing on a case study of the store Gothfirt_id. A salam contract, as a form of transaction in Islamic law, allows payment to be made in advance for goods that will be received later. This study assesses the conformity of transaction practices on TikTok Shop with sharia principles and Islamic accounting standards regulated in PSAK 103, as well as the strengths and weaknesses of online buying and selling. Using a descriptive qualitative method, data were collected through observation, literature review, and interviews. The results indicate that Gothfirt_id has implemented the principles of salam by adopting advance payment policies, clear product descriptions, and adequate payment options, including Cash on Delivery (COD) and e-wallets. Additionally, the store complies with PSAK 103, covering aspects of recognition, measurement, and disclosure in financial reporting to enhance transparency and accountability. The study concludes that the application of salam in online sales on TikTok Shop can promote fair and sharia-compliant transactions while strengthening customer trust. These findings contribute to the literature on sharia-based e-commerce and the relevance of Islamic accounting standards in digital transactions.
TANTANGAN DALAM PENERAPAN AKUNTANSI MUSYARAKAH DI INDONESIA Nassa Abyan Mufid; Ilham Pratama Setiawan; Muhammad Hafidz Abilla; Muhammad Abi Fauzi Syariffudin; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7630

Abstract

The implementation of musyarakah accounting in Indonesia faces various challenges, especially in the lack of uniform accounting standards, limited competent human resources, and the complexity of transactions involving assets and profit sharing schemes. This research aims to identify these challenges through a qualitative approach and case studies on Islamic financial institutions. The research results show that the lack of harmonization of accounting standards, public awareness, and technology integration are the main obstacles in the implementation of musyarakah accounting. The proposed solutions include the development of globally recognized sharia accounting standards, increasing human resource competence, intensive socialization, and the use of technology. The implementation of the Musyarakah Mutanaqisah (MMQ) scheme in sharia banking financing shows the advantages of joint ownership and a profit sharing system, even though it faces risks related to transaction costs and taxes. Integrated strategic efforts are needed to optimize the implementation of musyarakah accounting to support the growth of the sharia financial industry in Indonesia.
IMPLEMENTASI AKUNTANSI ZAKAT DI LEMBAGA AMIL ZAKAT: TANTANGAN DAN PELUANG Marwah Ibrahim; Azizah Zalfaa Salzabil; Nabiila Khonsaa Adefia; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i2.7734

Abstract

The implementation of PSAK 109 in zakat institutions will certainly experience opportunities and challenges that will be faced. This study aims to analyze the implementation of zakat accounting in zakat institutions and identify the challenges and opportunities that arise in the implementation of PSAK 109 accounting standards. With a case study method on zakat institutions, this study explores various aspects related to financial reporting and transparency faced in zakat management. The results of the study indicate that the implementation of PSAK 109 faces various challenges, such as regulatory issues, zakat management organization issues, mustahik and muzakki issues. However, opportunities to improve accountability and public trust are also open through the implementation of good standards. The recommendations in this study are expected to help zakat institutions overcome existing challenges and take advantage of opportunities in strengthening governance and transparency of financial reporting.
Co-Authors Agisna Rahma Ahmad Farisyi Al-Hasyir Azizah Zalfaa Salzabil Bambang Nur Indrawan Dea Anastya Putri Deyna Putri Efi Syarifudin EKA RAHAYU Faidatus Syiriah Falda Nabila Fauziyah Fany Cahyaningsih Fidela Syahda Fitri Fitri Fitri Rohimah Gita Ulfa Andari Hana Maulida Icksan Andhika Darmawan Ilham Pratama Setiawan Khalda Khairunnisa Kharidatul Hasanah M. Reza Hidayatullah Marwah Ibrahim Mega Safitri Muhammad Abi Fauzi Syariffudin Muhammad Hafidz Abilla Muslihah Muslihah Nabiila Khonsaa Adefia Nassa Abyan Mufid Nasywa Auliani Nazwa Septiani Nur Lailatul Rahmadaniah Nurul Inayah Ramanda Setiawan Ratu Mutiara Juliyanti Resa Aulia Safira Hijriah Salsabillah, Salsabillah Shofy Zahratunniswah Siti Hayfa Sintadewi Siti Nurfadia Siti Wiwiarsih Siti Zakia Khalidah Ma`ruf Syahlaa Salsabiil Putri Wahyu Hidayat