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Sistem Informasi Akuntansi Pendapatan Penjualan Listrik Pascabayar Pada PT. PLN (Persero) ULP Banyuwangi Kota Munir Is’adi; Dewi Erma Yunitasari; Shinta Fahma Diana
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 2 (2024): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i2.353

Abstract

PT Perusahaan Listrik Negara ini ialah suatu industri yang berjalan dalam bagian pelayanan jasa sumber energi listrik yang dimiliki oleh salah satu perusahaan milik negara (BUMN). Studi kasus ini dilakukan sebagai infornasi terhadap sistem infoemasi akuntansi terhadap penghasilan listrik pascabayar PT. PLN (ULP) Banyuwangi Kota. Dimana pendapatan listrik didapat dari sistem pascabayar dan prabayar. Meskipun demikian, penelitian ini hanya membahas pendapatan bulanan pelanggan dari listrik pascabayar. Pengumpulan data dilakukan melalui kepustakaan dan penelitian. lapangan, serta pengambilan data primer dan sekunder yaitu melalui wawancara dengan karyawan bagian Transaksi Energi, dan juga pengambilan data terkait sistem informasi akuntansi. Penelitian ini menggunakan data kualitatif karena tidak ada terkait dengan angka Hasil dari pengamatan ini adalah PLN (Persero) ULP Banyuwangi Kota telah menggunakan Aplikasi Pengelolaan dan Pengawasan Arus Pendapatan Secara Terpusat (P2APST), Pelayanan Pelanggan Terpusat (AP2T), dan Sistem Aplikasi dan Produk dalam Pemrosesan Data (SAP) untuk menjalankan sistem informasi akuntansi terkomputerisasi online terpusat telah berjalan baik karena telah diintegrasikan ke dalam sistem.
A Philosophical Overview of the Government's Role in the Development and Development of the Sharia Economy Nashoh, Hilmun; Wadud Nafis, Abdul; Is’adi, Munir
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2406

Abstract

This study aims to conduct a philosophical review of the role of government in the development and development of the shariah economy. In the context of the shariah economy, the role of the government is considered important in regulating and encouraging the growth of the economic sector based on the principles of shariah. This research will explore the philosophy behind government intervention in facilitating the development of the shariah economy, as well as its implications for society and economic development as a whole. Using a philosophical approach, this research will analyze the moral, ethical and philosophical aspects underlying the government's role in supporting the shariah economy, as well as how it integrates the values of justice, sustainability and social welfare in sustainable economic development. This research is expected to provide a deeper understanding of the essence and urgency of the government's role in the development of the shariah economy, as well as its contribution to creating a just, sustainable and prosperous society based on the principles of shariah.
The Influence of Profit Sharing and Brand Image On Customer Saving Decisions In Bmt Nu Banyuwangi Area Jazil, Ahmad Syafi’ul; Is'adi, Munir; Ahmadiono
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2497

Abstract

Research focus: 1. Knowing the partial influence of profit sharing on customers' decisions to save in Bmt Nu Area South Banyuwangi 2. Knowing the partial influence of brand image on customers' decisions to save in Bmt Nu Area South Banyuwangi. 3. Knowing the simultaneous influence of profit sharing and brand image on customers' savings decisions in Bmt Nu Area South Banyuwangi. This research is in the form of quantitative research and this research can be classified as explanatory research, so this research uses a sampling technique using purosive sampling with a total of 120 respondents.Based on the results of testing the hypothesis of this research on the profit sharing variable in saving decisions, the results show that partial and simultaneous profit sharing has a positive and significant effect on saving decisions.
Financial Management Model in Realizing the Economic Independence of Islamic Boarding School Ibadi, Hosnul; Masruroh, Nikmatul; Is’adi, Munir
The Eastasouth Journal of Social Science and Humanities Vol. 2 No. 01 (2024): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v2i01.342

Abstract

Islamic boarding schools are non-profit organizations. In its development, Islamic boarding schools are not only institutions that only concentrate on tafaqquh fiddin, but also develop businesses in order to realize economic independence, so that Islamic boarding schools do not depend on other institutions or on student contributions. However, the problems faced are, first, how is the financial management pattern applied in order to realize the economic independence of Islamic boarding schools? second, what are the forms of economic independence of Islamic boarding schools that have been realized? This study uses a qualitative approach with a case study type. This study took the object at PP. Manbaul Ulum Wonosari Bondowoso. Data were collected using observation, interview and documentation techniques. Data were analyzed using the flow model stages from Miles and Huberman. The data validity test used triangulation of sources, techniques and time. So that the results obtained, first, that the financial management model of Islamic boarding schools is directly led by the Kiai, the management is handed over to trusted administrators. There is a planning process through budgeting, implementation, supervision and evaluation. The decision maker is the Kiai as the central leader of the Islamic Boarding School. Second, the form of economic independence of Islamic boarding schools is realized through the formation of business units such as banner printing, photocopying business, book store, uniform store, grocery store, santri cooperative, food stall/canteen, stationery store, reception decoration, and Ambarsa Mart. The profit from these businesses is managed for the needs of the Islamic boarding school. So, economically the Islamic boarding school has independence.
Zakat Management Model Through Organizational Network and Digital Marketing by LAZISNU Jember Regency Abdul Hamid; Abdul Rokhim; Munir Is'adi
IJIEF: Indonesian Journal of Islamic Economics and Finance Vol. 8 No. 2 (2025): Indonesian Journal of Islamic Economics and Finance
Publisher : Department of Islamic Economics, Postgraduate Program, UIN Kiai Haji Achmad Siddiq, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ijief.v8i2.2404

Abstract

This research is motivated by the significant potential of Zakat, Infaq, and Shadaqah (ZIS) in Jember Regency and LAZISNU Jember's efforts to optimize collection through innovative organizational network-based management and the use of digital marketing. Challenges faced include low public trust in zakat institutions and unequal digital literacy. The purpose of this study is to analyze the zakat management model implemented by LAZISNU Jember Regency through the integration of organizational networks and digital marketing. This study used a qualitative approach, with data collection methods including interviews, observation, and documentation. The results show that LAZISNU Jember implements a hybrid management model that combines the strength of NU's solid organizational network from the PCNU, MWC, to the Branch level with a digital marketing strategy through social media such as Instagram, Facebook, and TikTok. This model has proven effective in increasing fundraising, transparency, and donor outreach. However, the main obstacle faced is unequal digital literacy among administrators and some members of the community. The study recommends enhancing digital training for administrators to strengthen sustainability in zakat management.
Economic Justice in the Perspective of Sharia: Solutions to Facing Social Inequality Mukarromatul Isnaini; Munir Is'adi; Ahmadiono Ahmadiono
Journal of Islamic Economy Vol. 2 No. 1 (2025): MARCH-JOIE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7fxc1851

Abstract

This study aims to analyze the concept of economic justice from a sharia perspective and explore its application as a solution to the increasing social inequality in society. Economic justice in Islam is a fundamental principle that emphasizes the fair distribution of resources, protection of vulnerable groups, and equal access to economic opportunities. To achieve these goals, this study uses the Systematic Literature Review (SLR) method, which is a structured and systematic approach to identifying, evaluating, and synthesizing scientific literature relevant to the research topic. This method is used to gain a comprehensive understanding of sharia principles such as monotheism, justice ('adl), balance (tawazun), and social responsibility that are the basis for creating a just economic system. The results of the study show that Islamic economic justice is realized through wealth distribution instruments such as zakat, infaq, shadaqah, and waqf, as well as the prohibition of exploitative economic practices such as usury, gharar, and maysir. The current social and economic inequality is caused by various structural factors, including uneven distribution of assets, educational inequality, and a discriminatory economic system. Therefore, the implementation of a sharia-based economic system is a relevant and applicable solution in overcoming social inequality. This approach has proven effective through the application of models such as Baitul Maal wat Tamwil (BMT), sharia cooperatives, and productive waqf, which are able to build an inclusive, sustainable, and equitable economic system. Thus, sharia economics is not only normative in value, but is also able to answer contemporary socio-economic challenges practically
Analisis Kesiapan Standar Akuntansi Keuangan Etittas Privat (SAK EP) Terhadap Penyusunan Laporan Keuangan Koperasi Al Baitul Amien Jember Munir Is’adi; Roni Permana Putra
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1834

Abstract

Koperasi sudah berkembang luas di masyarakat Indonesia. Untuk itu diperlukan pengelolaan yang baik agar lebih meningkatkan tujuan dari koperasi tersebut yaitu untuk meningkatkan kesejahteraan ekonomi anggotanya. Salah satu aspek tata kelola koperasi yang baik adalah transparansi dan akuntabilitas. Dimana koperasi diminta untuk mengedepankan prinsip transparasi dalam pengelolaan keuangan, operasional, dan pengambilan keputusan. Pada tanggal 30 Juni 2021 DSAK IAI telah mengesahkan Standar Akuntansi Keuangan Entitas Privat (SAK EP), dimana tanggal efektif penerapan dimulai atau setelah 1 Januari 2025. Penyusunan Standar Akuntansi Untuk Entitas Privat merupakan tindak lanjut dari penelaahan menyeluruh atas penerapan SAK Indonesia untnuk Entitas Tanpa Akuntabilitas (ETAP), dengan mempertimbangakan dinamika aktivitas bisnis entitas privat serta kebutuhan Standar Akuntansi Keuangan yang lebih konprehensif dari pada SAK Entitas Tanpa Akuntabilitas (ETAP). Standar Akuntansi Keuangan Entitas Privat disusun untuk memenuhi kebutuhan pelaporan keuangan bagi entitas privat yaitu entitas yang tidak memiliki akuntabilitas publik dan menerbitkan laporan keuangan untuk tujuan umum bagi pengguna eksternal. Penelitian ini mengambil tempat di Koperasi Al Baitul Amien Jember dengan metode penelitian kualitatif. Koperasi Al Baitul Amien belum sepenuhnya memahami secara rinci adanya perubahan standar pelaporan keuangan berdasarkan SAK Entitas Privat dan mengahadapi perubahan standar akuntansi dalam pelaporan keuangan pada Koperasi Al Baitul Amien strategi guna bisa memahami lebih akurat Standar Entitas Privat dengan cara sebagai berikut: peningkatan kualitas sumber daya manusia dan peningkatan kualitas software.
Peran DPU BMSDA Kabupaten Jember Dalam Meningkatkan Kesejahteraan Masyarakat Melalui Pembangunan Dan Pemeliharaan Jalan Alfatia Safitri; Atika Dwi Pranata Sari; Fety Normasfufah; Munir Is’adi
Jurnal Ilmiah Multidisiplin Nusantara (JIMNU) Vol. 2 No. 1 (2024): JIMNU - MARET
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jimnu.v2i1.270

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana peran Dinas Pekerjaan Umum Bina Marga dan Sumber Daya Air dalam meningkatkan kesejahteraan masyarakat melalui pembangunan serta pemeliharaan infrastruktur jalan di Kabupaten Jember dimana masih banyak ditemui bahwa infrastruktur utamanya jalan masih kurang baik. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif termasuk pengumpulan data melalui wawancara, observasi dan analisis dokumen. Hasil penelitian menunjukkan bahwa Dinas Pekerjaan Umum Bina Marga dan Sumber Daya Air memiliki peran sentral dalam pembangunan serta pemeliharaan jalan di Kabupaten Jember. Dinas ini melakukan pemeliharaan rutin dan perbaikan secara berkala guna menjaga kondisi jalan agar tetap layak dan aman untuk digunakan oleh masyarakat. Dalam pemeliharaan jalan tidak hanya di bebankan kepada Dinas saja, akan tetapi masyarakat juga harus memiliki kesadaran akan menjaga infrastruktur yang telah dibangun dan disediakan dengan baik oleh pemerintah. Selain itu pemeliharaan jalan juga memiliki tantangan tersendiri, terdapat tantangan yang dihadapi oleh Dinas ini dalam melakukan pemeliharaan jalan. Yang pertama yaitu dari sisi anggaran dan yang kedua adanya dari sisi masyarakatnya