Garuda - Garba Rujukan Digital

Pengaruh Sistem Pengendalian Internal dan Kompetensi Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa yang berada di Kecamatan Sukaraja Kab. Sukabumi) Suparman, Herviana Rosalia; Kartini, Tina; Noor, Iqbal
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14771

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan kompetensi perangkat desa terhadap akuntabilitas pengelolaan dana desa di desa di Kecamatan Sukaraja Kab. Sukabumi. Penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Teknik sampling dalam penelitian dengan menggunakan teknik purposive sampling dengan beberapa kriteria tertentu dan menghasilkan 142 sampel. Data yang digunakan diperoleh dari penyebaran kuesioner. Analisis data diantaranya uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji t dan uji f dengan alat uji SPSS 24. Hasil penelitian ini menunjukkan secara parsial dan simultan sistem pengendalian internal dan kompetensi perangkat desa berpengaruh terhadap akuntabilitas pengelolaan dana desa.

Analisis Penerapan Sistem Informasi Akuntansi dalam Pengelolaan Data Keuangan pada Bagian Keuangan Dinas Kelautan dan Perikanan Kabupaten Sukabumi Lestari, Ayu; Noor, Iqbal; Himawan, Irfan Sophan
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.468

This study analyzes the application of accounting information systems in managing financial data at the Sukabumi Regency Marine and Fisheries Service. The phenomenon observed is the lack of efficiency and effectiveness in financial management, as well as challenges in the integration and use of technology by existing human resources. This study aims to identify problems, evaluate the effectiveness of the accounting information system that has been implemented, and provide strategic recommendations to improve the quality of financial management. The research method used is descriptive with a qualitative approach, using data collection techniques through observation, interviews, documentation, and literature study. Data were analyzed using the Miles and Huberman Model involving data reduction, data presentation, and conclusion drawing. The results showed that the Marine and Fisheries Service of Sukabumi District has used two accounting information systems, namely FMIS (2022-2023) and SIPD (2024). Although the new system is equipped with key features that make financial management easier, user satisfaction is still low as SIPD is still in the experimental stage and faces stability issues. Lack of integration with other systems and limited human resources add to inefficiencies. Supervision has not been optimal, indicating the need for a more comprehensive evaluation to improve the implementation of the accounting information system.

Pengembangan dan Implementasi Kurikulum Ismuba Sekolah Muhammadiyah di Sukabumi Triwidyastuti, Triwidyastuti; Aziz, Muhammad Thariq; Noor, Iqbal
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3316

Purpose: This service aims to provide understanding and understanding of the ISMUBA curriculum, develop and implement it in Muhammadiyah schools in Sukabumi City and Regency. Methodology/approach: The method for implementing this service includes three stages: (1) preparation through observation and interviews to identify needs, determine targets, and prepare proposals; (2) implementation in the form of workshops, training in preparing RPPs, and implementation of the ISMUBA curriculum; and (3) evaluation and follow-up planning. Results/findings: The results are: (1) Muhammadiyah schools understand, develop and implement the ISMUBA curriculum; (2) ISMUBA teachers' teaching skills increase; (3) ISMUBA character education is implemented; (4) ISMUBA learning uses appropriate lesson plans; (5) Starting to create teaching materials for ISMUBA subjects; (6) SMP MBS Al-Kaarimah becomes a pilot project school that provides information to other schools regarding the implementation of the ISMUBA curriculum; (7) Teachers begin to understand the ISMUBA curriculum; and (8) Most Muhammadiyah schools have developed and implemented the ISMUBA curriculum well. Conclutions: The workshop and training produced products in the form of lesson plans, teaching materials and learning media. It is hoped that this service will be the first step for Muhammadiyah Sukabumi School to be able to implement the Ismuba curriculum correctly. Limitations: The main limitation of this service is that the regional coverage only includes Sukabumi and surrounding area, so the implementation and impact of the program has not yet spread to other areas. As a result, the potential for utilizing the ISMUBA curriculum cannot be felt evenly in other region Contribution: The main limitation of this service is that its coverage area only covers Sukabumi and its surroundings.

Analisis Implementasi Sifat Rasulullah Dalam Pengelolaan Zakat Syahroni, Denti Firdayanti Awaliah; Sulaeman, Sulaeman; Noor, Iqbal
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14881

This study aims to discuss implementation the characteristic of Muhammad in the management of zakat carried out by the Amil Zakat Board in Sukabumi City. This research uses a descriptive method with a qualitative approach. The results of this study indicate that the National Amil Zakat Board of Sukabumi City has implemented the characteristics of the Muhammad such as shidiq, amanah, tabligh, and fathanah in the management of zakat. This implementation is very important to be applied by every amil zakat because in the management of zakat the relationship is not only with humans but also with Allah SWT.

Pengembangan dan Implementasi Kurikulum Ismuba Sekolah Muhammadiyah di Sukabumi Triwidyastuti, Triwidyastuti; Aziz, Muhammad Thariq; Noor, Iqbal
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3316

Purpose: This service aims to provide understanding and understanding of the ISMUBA curriculum, develop and implement it in Muhammadiyah schools in Sukabumi City and Regency. Methodology/approach: The method for implementing this service includes three stages: (1) preparation through observation and interviews to identify needs, determine targets, and prepare proposals; (2) implementation in the form of workshops, training in preparing RPPs, and implementation of the ISMUBA curriculum; and (3) evaluation and follow-up planning. Results/findings: The results are: (1) Muhammadiyah schools understand, develop and implement the ISMUBA curriculum; (2) ISMUBA teachers' teaching skills increase; (3) ISMUBA character education is implemented; (4) ISMUBA learning uses appropriate lesson plans; (5) Starting to create teaching materials for ISMUBA subjects; (6) SMP MBS Al-Kaarimah becomes a pilot project school that provides information to other schools regarding the implementation of the ISMUBA curriculum; (7) Teachers begin to understand the ISMUBA curriculum; and (8) Most Muhammadiyah schools have developed and implemented the ISMUBA curriculum well. Conclutions: The workshop and training produced products in the form of lesson plans, teaching materials and learning media. It is hoped that this service will be the first step for Muhammadiyah Sukabumi School to be able to implement the Ismuba curriculum correctly. Limitations: The main limitation of this service is that the regional coverage only includes Sukabumi and surrounding area, so the implementation and impact of the program has not yet spread to other areas. As a result, the potential for utilizing the ISMUBA curriculum cannot be felt evenly in other region Contribution: The main limitation of this service is that its coverage area only covers Sukabumi and its surroundings.

Digital Islamic Economy Based on Maslahah Mursalah: Implications for Law, Regulation, and the Sustainability of the Halal Industry Ghozali, Mohamad; Wartoyo, Wartoyo; Noor, Iqbal; Disuma, Anggara; Joni
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.6777

This study develops a Maslahah Mursalah-based conceptual framework to strengthen Sharia-compliant digital governance and halal industry sustainability. Using a qualitative normative-juridical and comparative approach, the research examines how Islamic legal principles operate within the digital regulatory systems of Indonesia, Malaysia, and the United Arab Emirates (UAE). The findings reveal that Maslahah Mursalah functions not merely as a supplementary legal argument but as a regulatory philosophy that bridges classical jurisprudence and modern digital governance. Indonesia represents a hybrid dual-authority model, Malaysia demonstrates centralized institutional integration, and the UAE applies a policy-driven innovation approach. Synthesizing these findings, the study formulates a three-dimensional model—normative (legal legitimacy), institutional (governance coordination), and practical (sustainability implementation)—that promotes coherence between Sharia ethics, regulation, and technological advancement. The research contributes to Islamic legal scholarship by repositioning Maslahah Mursalah as a proactive tool for adaptive digital regulation and provides policy recommendations for harmonizing transnational Sharia digital governance frameworks. The study concludes that embedding Maslahah-based ethics within digital transformation is vital for achieving inclusive, transparent, and sustainable halal economic systems.

PENGARUH MODAL USAHA DAN HARGA BARANG TERHADAP PENDAPATAN PEDAGANG (STUDI KASUS DI PASAR SURADE) Oktaviani, Anita; Noor, Iqbal; Martaseli, Evi
OPTIMA: Jurnal Ilmiah Agribinis, Ekonomi, dan Sosial Vol 8, No 2 (2024)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v8i2.2690

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Modal Usaha dan Harga Barang terhadap Pendapatan Pedagang di Pasar Surade. Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif, dimana penelitian yang dilakukan dengan mengambil beberapa sampel dari populasi dan menggunakan kuesioner sebagai alat pengumpul data. Populasi dari penelitian ini adalah para pedagang yang ada di Pasar Surade yaitu sebanyak 246 pedagang. Dalam penelitian ini menggunakan sampel sebanyak 62 responden. Metode penelitian menggunakan data primer. Teknik pengambilan sampel menggunakan teori yang dikemukakan oleh Arikunto dan diolah menggunakan SPSS 25 windows. Analisis data yang digunakan yaitu non parametrik dengan uji validitas dan reliabilitas, uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteriskedastisitas, analisis regresi linier berganda, uji hipotesis dengan menggunakan uji t, uji F dan koefisien determinasi. Dengan hasil penelitian modal usaha (X1) dan harga barang (X2) secara bersama-sama mempunyai pengaruh yang signifikan terhadap pendapatan pedagang (Y). Dengan nilai sig yang diperoleh yaitu 0,000 0.05 dan nilai F hitung 33,806 F tabel 3,15.

Analisis Profitabilitas Perkebunan Dalam Industri Pengolahan Gula Merah Adam, Ramli; Nugroho, Gatot Wahyu; Noor, Iqbal
Bageur: Jurnal Ekonomi, Sosial, dan Pendidikan Vol. 1 No. 2 (2025): Oktober
Publisher : PT Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/bageur.v1i2.442

This study aims to analyze the profitability of plantation businesses in the brown sugar processing industry in Kampung Cikangkung, Citanglar Village, Surade District, Sukabumi Regency. This research employs a descriptive qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation involving the business owner, plantation supervisor, and production workers. The data analysis focuses on identifying the production process, cost structure, revenue, and profitability indicators, including Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Return on Investment (ROI). The results indicate that the brown sugar production process is still conducted using traditional methods, starting from sap tapping, boiling, molding, to packaging. The cost structure is dominated by variable costs, particularly labor wages and fuel expenses. The average monthly revenue of the business is Rp 52,000,000 with total production costs of Rp 38,220,000, resulting in a net profit of Rp 13,780,000 per month. The profitability analysis shows a GPM and OPM of 26.5% and an ROI of 9.18% per month, indicating that the brown sugar processing business is financially profitable and feasible. The factors influencing profitability include technical, economic, managerial, as well as social and environmental factors, including the implementation of a land management system based on grants/zakat.This study is expected to provide useful insights for improving efficiency, financial management, and sustainability in the development of brown sugar agroindustry.

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search