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Peran Zakat dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Karmilah Karmilah; Askari Zakariah; Novita Novita
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): September : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i3.1251

Abstract

Zakat is one of the main pillars of Islam, required of Muslims who possess wealth exceeding the nisab threshold. Beyond its religious obligation, zakat also serves as a strategic tool for poverty alleviation and socioeconomic enhancement. The primary objective of zakat is to purify the wealth and soul of the muzakki (zakat giver) and to assist the mustahik (zakat recipients) in meeting their basic needs. In Indonesia, with its large Muslim population, the potential for zakat is significant, yet its impact on poverty reduction remains limited. Optimal zakat management is essential to ensure targeted distribution. Zakat includes eight categories of recipients: fakir, miskin, amil, muallaf, riqab, gharim, fii sabilillah, and ibn sabil. Through a productive approach, zakat can provide business capital and training to mustahik, enhancing their economic self-sufficiency and reducing social inequality. This study employs a library research method and a qualitative approach to explore the role of zakat in improving community welfare. The findings indicate that effective zakat management, especially in the form of productive zakat, can strengthen social solidarity and promote economic empowerment. Zakat functions not only as wealth redistribution but also as a holistic empowerment tool, contributing to achieving more equitable and comprehensive societal welfare.
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Tingkat Kecamatan Palue Novita Novita; Maria Nona Dince; Konstantinus Pati Sanga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1243

Abstract

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.
Penerapan Fungsi Manajemen Pengelolaan Kelas dalam Meningkatkan Minat Belajar Siswa di Era Gen Z Nurul Azizah; Askari Zakariah; Novita Novita
IHSANIKA : Jurnal Pendidikan Agama Islam Vol. 1 No. 4 (2023): Desember : Jurnal Pendidikan Agama Islam
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/ihsanika.v1i4.677

Abstract

The aim of this research is to find out about the contribution of educational psychology to curriculum development, as well as its contribution to student development. The research method used in this research is a descriptive literature study. In the Gen Z education era, students' interest in learning is the main focus in implementing classroom management functions. Several internal and external factors influence this interest in learning. Internal factors include curriculum, teaching methods, technology, and the quality of teacher-student relationships, while external factors include the influence of social media, family pressure, and the surrounding environment. Gen Z students are more responsive to flexible and interactive learning, with an emphasis on appropriate modern technology. A curriculum that gives students freedom to study topics of interest or adjust study time to their activities is very important. The use of variations in teaching methods, such as varied presentations and using multimedia, can maintain students' interest in learning. Even though technology provides access to broad information and interactive learning, excessive use can disrupt the learning process, so it needs to be managed in a balanced manner. Positive relationships between teachers and students are a key factor in increasing interest in learning, enabling appropriate and interesting learning arrangements. Social media can be a major distraction and its wise use is necessary to maintain student focus. Pressure from the family can also influence students' interest in learning, so a supportive environment must be created by the teacher. A deep understanding of students' surroundings allows teachers to design classroom management strategies that are more relevant and interesting, involving collaboration between schools, families and communities.
Pengaruh Bacaan (Qira’ah) Al-Qur’an dalam Pembentukan Hukum Islam Muspira Muspira; Askari Zakariah; Novita Novita
Al Fuadiy Jurnal Hukum Keluarga Islam Vol. 5 No. 2 (2023): Al Fuadiy : Jurnal Hukum Keluarga Islam
Publisher : Nurul Qarnain College of Sharia Studies, Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/af.v5i2.660

Abstract

The Qur'an is the source and pillar of the Islamic religion, in which there are various rules that will not change with changes in time and place. The Qur'an also contains global laws and an explanation of the correct faith, apart from being a proof for the continued existence of the Islamic religion. The Qur'an is also a revelation that comes directly from Allah SWT. There are various instructions and commands from Allah SWT that should be carried out by the people.
Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional Mustabsyirah Mustabsyirah; Askari Zakariah; Novita Novita
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Oktober : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i4.1617

Abstract

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.
Perbandingan Instrumen Pembiayaan Bank Mega Syariah: Mudharabah, Musyarakah, Ijarah, Istisna, dan Murabahah Catherine Catherine; Eileen Mirabelle; Gandi Gandi; Novita Novita; Tryen Lux Shandova Manalu; Vian Ervina
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2026

Abstract

Bank Mega Syariah is one of the leading Islamic financial institutions in Indonesia. The bank was established with the aim of providing banking services in accordance with sharia principles in Islam. The main Islamic banking concepts, namely Mudharabah, Musyarakah, Ijarah, Istishna, and Murabahah, in the context of Bank Mega Syariah. This study analyzes the proportion of each instrument to the bank's total financing and classifies the instruments based on the social needs pyramid of the higher ethical objective (maqashid sharia), including classification as pseudo-Islamic, sharia compliance, or sharia-based.
Peran Guru PAI dalam Pembinaan Akhlak Peserta Didik di Indonesia Najma Fajriani; Askari Zakariah; Novita Novita
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 2 No. 6 (2024): November: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v2i6.581

Abstract

The cultivation of students' morals by Islamic Education teachers is of utmost importance in both worldly and spiritual life. Its aim is to shape the character of students with noble virtues according to Islamic teachings, such as obedience to Allah and His Messenger, and respect for parents. The process of moral upbringing is conducted continuously and systematically to transform and instill positive attitudes and behaviors in students, with the goal of achieving happiness in both this world and the hereafter.This study employs a literature review approach to identify the role of Islamic Education teachers in nurturing students' morals. Teachers of Islamic Education bear moral and professional responsibilities to provide continuous and guided guidance so that students can internalize Islamic moral values in their daily lives.The conclusion of this study affirms that the cultivation of students' morals by Islamic Education teachers is a strategic effort to shape a generation that is of high quality both morally and spiritually. This effort is crucial in preparing students to face life's challenges and to pursue happiness in both the present life and the afterlife
Pengaruh Lokasi Usaha Terhadap Pendapatan Pedagang Menurut Perspektif Ekonomi Syariah: Studi Literatur Tentang Pengaruh Lokasi Terhadap Pendapatan Pedangan Hajrah Hajrah; Askari Zakariah; Novita Novita
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2024): Februari: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i1.670

Abstract

Income is the amount of money or goods received from other parties, as well as profits from industry, which are estimated based on the amount of money currently available. When selling both in the market and outside the market area, traders must have a strategy so that their merchandise is sold and the trader's income increases. So this research aims to determine the effect of business location on income according to a sharia economic perspective. The type of research used in this research is library research using 30 out of 50 references, where the data source is taken from Google Scholar. The approach used in this research is a qualitative approach with domain data analysis. The results of this research indicate that location has a significant influence on trader income. This is because the more strategic a location a trader chooses, the higher the income they will earn. If the location is also easy to reach, it will be easier for consumers to get what they want, as in Islamic teachings that if someone gives kindness to another person, that kindness will return to him.
Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) di Era Bisnis Digital Khusnul Hasiah; Askari Zakariah; Novita Novita
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2024): Februari: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i1.676

Abstract

Based on a statement from the Indonesian E-Commerce Association, the number of MSME members in various markets increased by 3.8 million people in 2020, from 1 million people to 4.8 million people in March 2021. This increase is in line with survey results which show a significant increase significant number of MSMEs in Indonesia in the first quarter of 2020, when the COVID-19 pandemic began. This type of research writing is a type of library research which uses 30 references from 50 journals, where the library sources are taken from Google Scholar. Regarding the approach to this research, it is a qualitative approach and domain data analysis, namely a method of collecting data by understanding and studying theories from various literature related to this research. SME income has decreased in the COVID-19 era, so e-commerce has a positive impact on MSME income. Because e-commerce can expand the reach of the SME market and be able to reach more consumers. Apart from that, e-commerce can also reduce operational and marketing costs, thereby increasing MSME profits.
PENGARUH KODE ETIK, MATERIALITAS AUDIT DAN RISIKO AUDIT TERHADAP OPINI AUDITOR Cholifah Husti Laila; Novita Novita
Jurnal Akuntansi Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.1.63-82

Abstract

This research aims to make case analyze the impact of business ethics, level of audit materiality and audit risk towards auditor opinion. For public accountant engaged in assurance services. The result expected to contribute to the audit process of the client's financial statements in order to improve the performance of public accountants and achieve the goals of public accountants.              The respondents that used in this research are the public accountant who works in public accountant firms. Data was collected using a questionnaire. Method verification analysis was used to test hypothesis and structural modeling with Partial Least Square application that is SmartPLS 3rd version.              Result of this research reveals that of the three variables; business ethics, audit materiality, and audit risk, only audit risk that does not have a significant effect on auditor opinion. Audit risk does not have a significant effect on auditor opinion because the public accountant feels a lot and complexity of the data that the auditor must examine and the component influences audit risk. Keywords: ethics, materiality, risk, auditor opinion. 
Co-Authors Amalia Ayu Febrianti Amanda Julianti Anak Agung Gede Sugianthara Ashifa Zulfa Faujiah Askari Zakaria Askari Zakariah Askari Zakariah1 Asnar Asnar Azhari Azhari Azis Muthalib Azkari Zakariah Barnes Ar Catherine Catherine Cholifah Husti Laila Dali S. Naga Deswita Devi Kurnia Sari Efendi, Dwi Marisa Eileen Mirabelle Eka Puspita Sari Eki Pratiwi Elviana Elviana Endang Herliah Eni Margi Lestari Eny Ivan’s Fahlevi, Renza Faradilla Safitri, Faradilla Fatik Rahayu Febyola Febyola Finaul Asyura Fitria Fitria Gandi Gandi Gita Syahriana Golan Hasan, Golan Hajrah Hajrah Hendro Septiadi Sihombing Herawati Dwi Astuti Hidayati Hidayati Ikhwani Ikhwani Indaryati, Sri Ingrid Margaretha Sitorus Intan AL Thafunnisa Simanjuntak Jamil Jamil Jawatir Pardosi Juwita Hartati Karmilah Karmilah Khafifatu Syahraini Khusnul Hasiah Kiagus Muhammad Zain Basriwijaya Konstantinus Pati Sanga Kosmiati Kosmiati Laelatul Mukharomah Lailatus Shobaiyah Mangasi Malatua Maria Nona Dince Marwiah Marwiah Masril Masril Masruloh Masluroh Meidina Aulia Savitri Misnawati Misnawati Moh. Bahzar Moh. Syuhada Ramdhani Muhammad Ibnu Ubaidillah Muhammad Naufal Hilmi Muspira Muspira Mustabsyirah Mustabsyirah Najma Fajriani Nanda Mailisa Meutia Novi Andini Novia Ambar Sari Nuddin Nuddin Nur Yanti Nurfadillah Nurfadillah Nurkadri, Nurkadri Nurleni Nurleni Nurmala Nurmala Nurmala Nurmala NURUL AZIZAH Nurul Hidayah Nurul Hildayani Oktafirani Al Sas Rahmat Akbar Randis Randis Ririen Setyarini Robert Kristaung Saidudah Saidudah Sari Widianingrum Setiawan, Fiki Sofyatuddin Karina Sri Susilawati Islam Supenah, Pipin Supriadi, Amir Suryaningsi Suryaningsi Susi Susilawati Tryen Lux Shandova Manalu Ulviana Ulviana Uswatun Hasanah Rowi Vian Ervina Wingkolatin Wingkolatin Winson Leon Wintari Mandala Yoepiter Zega