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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Management Studies and Entrepreneurship Journal (MSEJ) PARETO : Jurnal Ekonomi dan Kebijakan Publik Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Pajak dan Bisnis (Journal of Tax and Business) Economic Reviews Journal Expensive: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Civilization Research: Journal of Islamic Studies Adpebi International Journal of Multidisciplinary Sciences As-Syirkah: Islamic Economic & Financial Journal
Iqbal Noor
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Ketepatan Penggunaan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Di Desa Mekarmukti Fuziawati, Ainda; Noor, Iqbal; Suherman, Acep
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.2544

Abstract

Tujuan penelitian ini yaitu : 1) Untuk menjelaskan perencanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti, 2) Untuk menjelaskan pelaksanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti, 3) Untuk menjelaskan evaluasi Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Mekarmukti. Penelitian ini menggunakan metode kualitatif Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi, Teknik analisis data yang digunakan yaitu : pengumpulan data, reduksi data, penyajian data dan pengambilan kesimpulan atau verifikasi. Hasil penelitian ini menunjukkan : 1) Pada tahap perencanaan pemerintah Desa Mekarmukti telah melibatkan masyarakat dan aparatur desa dengan mengadakan musyawarah untuk merencanakan dan juga mengimplementasikan anggaran pendapatan dan belanja desa (APBDes), hal ini telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) No 20 Tahun 2018 dimana dalam anggaran pendapatan dan belanja desa (APBDes) harus menerapkan prinsip transparan dan partisipatif. 2) Pada tahap pelaksanaan pemerintah Desa Mekarmukti telah melaksanakan atau merealisasikan anggaran pendapatan dan belanja desa (APBDes) sesuai dengan yang direncanakan, hal ini dibuktikan dengan pencapaian realisasi anggaran yang setiap tahunnya diatas 90% artinya penggunaan anggaran telah digunakan dengan baik dan tepat. Maka dari itu Desa Mekarmukti telah melaksanakan atau menggunakan anggaran sesuai lampiran peraturan dan menerapkan prinsip akuntabel dan disiplin anggaran sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) No 20 Tahun 2018. 3) Evalusi dari tahap perencanaan dan pelaksanaan anggaran pendapatan dan belanja desa (APBDes) di Desa Mekarmukti telah sesuai dengan lampiran peraturan dan Permendagri Nomor 20 Tahun 2018.
Dimensions of Service Quality in Influencing Customer Satisfaction Noor, Iqbal; Alhidayatullah, Alhidayatullah; Amal, Muhammad Khairul
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.656

Abstract

Physical evidence, reliability, responsiveness, assurance, and empathy are one of the service factors that can provide satisfaction to consumers. The phenomenon that occurs in CV Agung Dipo Persada is that the services provided to consumers have not been optimal. This study aims to determine the level of customer satisfaction through the dimensions of service quality of CV Agung Dipo Persada both partially and simultaneously. Data from this study are consumers of CV Agung Dipo Persada with a population of 1,500 people. The sampling technique in this study used a web raosof.com sample size with an error rate of 5% so a sample of 306 respondents was obtained. Distribution of questionnaires as a data collection strategy. Multiple linear regression is the analysis technique used. According to the findings, tangible proof, dependability, responsiveness, assurance, and empathy had a positive influence on consumer satisfaction to the extent of 79.4%, while other variables influenced another 20.6%. The dominant variable had an impact, namely physical evidence of 67.3%, while the variable that had no effect was the reliability variable. The contribution of this study is to expand marketing management literature related to the dimensions of service quality and customer satisfaction in the context of organizations.
Analisis Sistem Pembiayaan bagi Hasil dengan Akad Mudharabah pada Lembaga Keuangan Syariah: (Studi Kasus pada BMT Ibaadurrahman Kota Sukabumi) Fauziah, Siti Sarah Fauziah; Kartini, Tina; Noor, Iqbal
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.116

Abstract

Penelitian ini bertujuan untuk menyelidiki sistem pembiayaan bagi hasil dengan akad mudharabah di BMT Ibaadurrahman Kota Sukabumi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa saat BMT Ibaadurrahman menerapkan sistem pembiayaan bagi hasil dengan akad mudharabah, metode yang umum digunakan adalah profit and loss sharing Dalam metode ini, hasil dihitung sebagai laba bersih/rugi, dan rasio pembagian hasil yang sering digunakan adalah 70:30 atau 65:35, yang telah disepakati oleh kedua belah pihak, yaitu Shahibul maal dan Mudharib. Namun, perlu dicatat bahwa sistem pembiayaan mudharabah di BMT Ibaadurrahman di Sukabumi belum sepenuhnya sesuai dengan Fatwa DSN No.07/DSN-MUI/IV/2000. Ini berarti bahwa jika terjadi kerugian dalam sistem pembiayaan ini, tanggung jawab untuk menanggung kerugian harus dibagi antara Shahibul maal dan Mudharib sesuai dengan nisbah bagi hasil yang telah disepakati.
The Effect of the Implementation of Regional Financial Management Information System (SIMDA) and Human Resource Competence on the Quality of Financial Reports (Case Study On Regional Work Units In Sukabumi Regency) Yunita, Nissa; Noor, Iqbal; Suherman, Acep
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.261

Abstract

This study aims to determine the effect of applying regional financial management information systems (SIMDA), competence of human resources on the quality of financial reports. And the independent variables used in this study are the Implementation of the Regional Financial Management Information System (SIMDA), Competence of Human Resources, while the dependent variable used is the Quality of Financial Statements. And the method used is quantitative and associative methods. The data collection technique used in this study was in the form of a questionnaire or questionnaire and used a Likert scale. And for the sample used there are 70 samples from 10 agencies that are in the Regional Work Unit (SKPD). The results of this study indicate that the Regional Financial Management Information System (SIMDA) has a significant and positive effect on the quality of financial statements. And this is indicated by a significant value of 0.000 <0.05 and a t-count value of 4.012 > 1.996, while for Human Resource Competence it has a significant and positive effect on the Quality of Financial Statements. And this is indicated by a significant value of 0.024 <0.05 and a calculated t value of 2.306 > 1.996, which means that both variables have a significant and positive effect on the quality of financial statements.
The Influence of the Internal Control Unit and Internal Control on Good University Governance at the Muhammadiyah University of Sukabumi Nurfatimah, Riva; Himawan, Irfan Sophan; Noor, Iqbal
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.275

Abstract

This study aims to examine the effect of the internal control unit and internal control on good university governance. This research is focused on the Muhammadiyah University of Sukabumi. This study uses a quantitative method with an associative approach. While the population in this study were SPI (internal audit unit) and all employees of the Muhammadiyah University of Sukabumi. The sampling technique uses a non-probability sampling method with a purposive sampling technique. This study tested its validity and reliability, the analysis techniques used were normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and test the coefficient of determination. With the results of the internal control unit on good university governance has a significant effect, with a significance of 0.000 <0.05 and according to calculations, t count > t table is 6.491 > 1.997, internal control has an effect on good university governance with a significance of 0.001 <0.05, with calculations t count 3.337 > 1.997, and the unit of internal control and internal control has a simultaneous effect on good university governance with a significance of 0.000 <0.05 and according to the calculation of f count, f count > f table is 104.616 > 3.14.
Analysis of Accounting Information Systems in Improving the Effectiveness of Drug Supplies (Case Study at the Puskesmas Kecamatan Waluran) Ilham, Alipin; Sulaeman, Sulaeman; Noor, Iqbal
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.304

Abstract

The objectives of this study are: 1) To find out how the inventory accounting information system on medicines is effective at the Waluran Health Center, 2) To describe the effectiveness of the drug inventory at the Waluran Health Center, 3) To explain the obstacles faced in increasing the effectiveness of the drug inventory at the Waluran Health Center based on the Accounting Information System. The research uses qualitative methods with a descriptive approach, then data collection techniques using observation, interviews and documentation, and data analysis techniques using the Miles and Huberman model include: data collection, data reduction, data presentation and conclusions. The results of this study show: 1) The Drug Inventory Accounting Information System at the Waluran Health Center can be said to be running well, 2) The inventory of medicines at the Waluran Health Center has been effective, this is indicated by the realization of an accounting information system in its inventory, 3) significant obstacles in increasing the effectiveness of drug supplies at the Waluran Health Center, namely: 1) Human resource competence, 2) Monkey facilities, 3) Concurrent positions, 4) Lack of training.
Analisis Penyelesaian Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Sukabumi (Studi pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi) Wahyudi, Ari; Noor, Iqbal; Suherman, Acep
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27299

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran mengenai Analisis Strategi Penyelesaian Piutang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kota Sukabumi pada UPTD Pengelola Pendapatan Daerah Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Sukabumi. Metode penelitian yang digunakan dalam penelitian ini adalah metode Kualitatif deskriptif. Informan dalam penelitian ini adalah 2 orang yaitu Kepala UPTD Pengelolaan Pendapatan Daerah, dan Kepala Sub Bagian Tata Usaha UPTD Pengelolaan Pendapatan Daerah.Hasil penelitian ini menunjukkan bahwa belum sepenuhnya optimal dalam pelaksanaan penyelesaian piutang PBB-P2 berdasarkan program yang dilaksanakan oleh Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Sukabumi berdasarkan empat indikator yaitu strategi organisasi, program, sumber daya pendukung, dan kelembagaan. Kendala yang terjadi adalah kurangnya pengetahuan wajib pajak dalam sistem pengiriman, nomor objek pajak ganda, dan kurangnya juru sita dalam menyelesaikan piutang. Upaya yang telah dilakukan yaitu pembaharuan sinkronisasi sistem, membuka loket layanan di seluruh kecamatan, memasang spanduk dan baliho, visualisasi video layanan, melakukan kerja sama penagihan dengan Kejaksaan Negeri.
Accreditation Assistance Strategies for Muhammadiyah Junior and Senior High Schools in Sukabumi: Strategi Pendampingan Akreditasi Sekolah Muhammadiyah Tingkat SMP dan SMA Sederajat di Sukabumi juhanda, Aa; Setiono; Noor, Iqbal; Makiyah, Arfatul
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 4 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/n812b403

Abstract

School accreditation is a vital component in ensuring the quality of education, including in Muhammadiyah schools in Sukabumi. Unfortunately, many of these schools still face serious challenges, such as limited facilities, insufficient human resources, and a lack of understanding of the latest accreditation instruments. To address these challenges, an accreditation mentoring program was implemented using a participatory approach in eight Muhammadiyah schools. The activities included socialization, training, administrative assistance, and accreditation simulations. Evaluation results showed a significant improvement in participants’ understanding, with an average score of 89 categorized as “Good,” along with positive responses regarding the content and facilitators. However, disparities in readiness among schools were still evident, as shown by participants with lower scores. The program also faced technical challenges, particularly in scheduling due to the partners’ busy schedules. The conclusion from this program is that it has proven effective in helping schools prepare accreditation documents, understand the latest instruments, and raise awareness about the importance of a sustainable quality culture. The recommended next steps include increasing the intensity and quality of mentoring, ensuring equal support across schools, and developing internal quality assurance systems so that accreditation becomes part of a continuous improvement effort rather than merely an administrative requirement.
Analisis Konseptual Maqashid Syariah dalam Pengembangan Produk Keuangan Syariah Kontemporer. Noor, Iqbal; sofiani , venita
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 2 (2025): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/chm7q609

Abstract

Penelitian ini mengkaji secara mendalam tentang analisis konseptual maqashid syariah dan implementasinya dalam pengembangan produk keuangan syariah kontemporer. Dengan menggunakan pendekatan kualitatif dan metode analisis konten, penelitian ini bertujuan untuk mengeksplorasi dan menganalisis bagaimana prinsip-prinsip maqashid syariah dapat menjadi kerangka fundamental dalam inovasi dan pengembangan produk keuangan syariah yang sesuai dengan kebutuhan kontemporer. Hasil penelitian menunjukkan bahwa konsep maqashid syariah memiliki lima dimensi utama yang harus diintegrasikan dalam pengembangan produk keuangan syariah: perlindungan agama (hifz ad-din), perlindungan jiwa (hifz an-nafs), perlindungan akal (hifz al-aql), perlindungan keturunan (hifz an-nasl), dan perlindungan harta (hifz al-mal). Dalam konteks modern, implementasi maqashid syariah dalam pengembangan produk keuangan syariah memerlukan pendekatan yang lebih dinamis dan inovatif untuk menjawab kompleksitas kebutuhan finansial masyarakat Muslim. Penelitian ini juga mengungkapkan bahwa kepatuhan terhadap prinsip maqashid syariah tidak hanya menjamin kehalalan produk, tetapi juga mendorong terciptanya produk keuangan yang lebih inklusif, berkelanjutan, dan memberikan maslahat bagi masyarakat luas.
Efektivitas Pengelolaan Dana Desa dalam Pemberdayaan Masyarakat di Kecamatan Jampangkulon Anisa, Bunga Milena Noer; Noor, Iqbal; Nugroho, Gatoh Wahyu
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/8d9hd858

Abstract

Village Fund management is a government program that aims to improve the development and empowerment of village communities. This study aims to evaluate the effectiveness of Village Fund management in community empowerment in Jampangkulon Sub-district, especially in Tanjung Village. The method used is a qualitative approach with data collection techniques through interviews, observation, and document analysis. The data collected was analyzed using the theory proposed by Miles and Huberman which includes data reduction, data presentation, and conclusion drawing/verification. The results showed that the management of the Village Fund in Tanjung Village was quite effective with the effectiveness level reaching 82%. This success can be seen from the increased capacity of the village apparatus, the active participation of the community in program planning and implementation, and the improvement of the quality of life of the village community through various empowerment programs. However, there are several obstacles such as inaccurate population data and low community participation in monitoring the use of Village Funds. To overcome these obstacles, it is necessary to increase socialization, update population data, and improve the skills of village officials. This study concludes that Village Fund management in Tanjung Village is effective in supporting community empowerment, although there is still room for improvement in terms of transparency and community participation. The sustainability of the empowerment program in this village requires an appropriate strategy to optimize available resources and ensure the active participation of all elements of the community.  
Co-Authors Aa Juhanda Acep Suherman Afrizal Afrizal Al Fianty, Amelia Alhidayatullah Anisa, Bunga Milena Noer Anita Oktaviani Arfatul Makiyah ARI WAHYUDI AYU LESTARI Aziz, Muhammad Thariq Bunga Milena Noer Anisa Chofiuddin Muchlish Evi Martaseli Fauziah, Siti Sarah Fauziah Fitri Abrar Fuziawati, Ainda Garwautama, Paramadita Khalifa Gatot Wahyu Nugroho Ilham, Alipin Intan Maulida Irfan Sophan Himawan Muhammad Khairul Amal Nugroho, Gatoh Wahyu Nurfatimah, Riva Saleh, Munandi Setiono Sri Yulianti Sulaeman Sulaeman Sulaeman Sulaeman Suparman, Herviana Rosalia Syahroni, Denti Firdayanti Awaliah Tina Kartini Triwidyastuti, Triwidyastuti Utami, Andari Wiji Venita Sofiani Yunita, Nissa