Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.066

P-Index

This Author published in this journals

All Journal INFERENSI Among Makarti ADDIN BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Ziswaf : Jurnal Zakat dan Wakaf AKTSAR: Jurnal Akuntansi Syariah Global Financial Accounting Journal ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks AJAD : Jurnal Pengabdian kepada Masyarakat eJEBA

Nur Hisamuddin

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember

Author-ID : 488643

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 40 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Dengan Informasi Asimetri Sebagai Variabel Intervening Pada BMT Di Kabupaten Jember. Nur Hisamuddin; Debby Ismira
BISNIS Vol 3, No 2 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i2.1505

The title of this research the influence of Islamic Business Ethics of MudharabahFinancing performance with the Asymmetric Information as the Interveningvariable. The aim of the research to analyze the influence of Islamic businessethics to information asymmetry, the influence of Islamic business ethicsagainst the performance of mudharabah financing and analyzing the influenceof the asymmetry of information on the performance of the mudharabahfinancing. The location of the research on such as BMT in Jember districtusing quantitative research method, namely analysis of the band (PathAnalysis). research results meunjukkan that Islamic business ethics variable(dried shrimps) negative effect significantly against the asymmetric informationvariables (officers were present), Islamic business ethics variable turns tohave positive performance variable significantly mudharabah financing andthe asymmetric information variables (officers were present) negative effectsignificantly against the performance variable mudharabah financing (EPC)with a 0.085 and significant coefficient with the statistics of 10,401.

ANALISIS STRUKTUR DAN KOMPONEN LAPORAN KEUANGAN KJKS UGT SIDOGIRI WIROLEGI Tika Wahyu Puspita; Nur Hisamuddin
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1099

Tulisan ini bertujuan untuk menguji apakan KJKS UGT Sidogiri Wirolegi sesuai dengan PSAK Syariah dan SAK ETAP atau tidak. Penelitian ini menggunakan pendekatan deskriptif qualitative. Obyek analisis dalam studi ini adalah laporan keuangan KJKS UGT Sidogiri Wirolegi. Data yang dipergunakan adalah data primer yang didapat dari wawancara dan data sekunder dari laporan keuangan. Data dianalisis dengan menggunakan metode kualitatif dan tringulasi. Hasil penelitian menunjukkan bahwa laporan keuangan KJKS UGT Sidogiri Wirolegi tidak sesuai dengan PSAK Syariah karena tidak tepat dalam penyusunan. Kajian ini bisa menjadi bahan refensi bagi dunia pendidikan dan praktisi KJKS.Kata kunci: Laporan, SAK , PSAKSTRUCTURE AND COMPONENT ANALYSIS OF FINANCIAL REPORT OF KJKS UGT SIDOGIRI WIROLEGI. The purpose of this research is to know the financial report KJKS UGT Sidogiri Wirolegi whether appropriate with PSAK Syariah and SAK ETAP who was valid. This research is applied descriptive and qualitative approach. The object analysis in this research is a financial report. The kind of data that are used in this research is primary data which is obtained directly from interview result and the secondary data that is obtained comes from financial report document. Data analysis method that used in this research are qualitative and triangulation. The result of this research shows that entirely the financial report KJKS UGT Sidogiri Wirolegi was not appropriate to Syariah PSAK. This research can be the reference to the next research either to the importance of education or KJKS practitioner to compile the financial report.Keywords: Report, SAK , PSAK

TELAAH PENERAPAN SISTEM INFORMASI MANAJEMEN PADA BADAN AMIL ZAKAT INFAQ DAN SHADAQOH Nur Hisamuddin
ZISWAF Vol 3, No 1 (2016): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Indonesia has great potential zakat due predominantly Muslim. Based on the study Baznas potential zakat fund is expected to reach 217 trillion. The amount of zakat fund management requires good management, transparency and accountability. The number of transactions and the amount of assets under management makes information management system ZIS an important part in the management process. However, the constraints of the application of management information system ZIS common in zakat management institutions.Sharia enterprise theory states that people should take responsibility for his actions not only in the world but also in the hereafter. The information system is a system to help accountability. Accounting information system is an information system that contains data or components of both physical and non-physical that interact are then processed to produce useful information for the parties concerned.

TRANSPARANSI DAN PELAPORAN KEUANGAN LEMBAGA ZAKAT Nur Hisamuddin
ZISWAF Vol 4, No 2 (2017): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

BAZNAS has now transformed into a large and influential zakah institution in the life of Indonesian society due to the power of the Law that shelter it. This is an institution awaited by Muslims in general. This institution is the Shariah institution authorized entitled to receive and distribution of zakat, infaq and alms. Therefore this institution should be established by each region throughout Indonesia both at provincial and district levels. Therefore, transparency becomes crucial because of the many parties who are interested in zakah institutions. Transparency can be done by presenting reasonable financial statements. The organizers of zakat institutions should be obliged to understand the preparation of financial statements. This is in some areas are still frequent inequality and lack of understanding of the basics in the preparation of zakah institutional financial statements.

PERSEPSI, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA BAZNAS DAN PKPU KABUPATEN LUMAJANG Nur Hisamuddin; Iva Hardianti Sholikha
ZISWAF Vol 1, No 1 (2014): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

BAZNAS and PKPU are zakat organization wich is belive by muzakki.in theprocess of collecting zakat which is held by BAZNAS and PKPU. They havesome bank accounts, not only in the syariah bank but also in the conventionalbank. It purpose to be easier in the acceptence of zakat. From some sources,specially in the transfer system through conventional bank acccount.Whenthe acceptence by the conventional bank account, there is another resources.They are clearing account and rate of conventional bank but it is forbiden byIslamic law.BAZNAS and PKPUare difficultto those funds. The arrangementof financial report of BAZNAS and PKPU have not been appropriate to PSAKNo. 109, because there is limitted human resource.BAZNAS and PKPU haveperception which is different about unpermitted fund in the financial reporseperately, but they have not presented it.

Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia Triana Novitasari; Nur Hisamuddin; Bunga Maharani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.12410

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks

PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH Nur Hisamuddin; Eka Ayu Hilda Pricilia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 2 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i2.1265

Presentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard. Keywords: Perception, presentation, financial statement, shariah entities, fair, true.

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL) Fathur Adrianto; Nur Hisamuddin; Ririn Irmadariyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.8449

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost

MENTAL ACCOUNTING: MEMAKNAI KEBAHAGIAAN DARI SISI LAIN GAYA HIDUP MAHASISWA KOS Elsa Eldista; Agung Budi Sulistiyo; Nur Hisamuddin
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.15393

This study aims to understand and analyze in depth about the financial behavior of college students in terms of addressing mental accounting phenomena in daily life, as well as being framed with lifestyles that shape perceptions about the happiness of life subjectively. The research subjects in this study were college students in particular the Department of Accounting, University of Jember. Qualitative research with a phenomenological approach is used because researchers want to explore the phenomenon as a whole according to events in the field. Data analysis technique is done by collecting data from interviews, then calcifying based on themes and drawing conclusions. The results showed a mental accounting phenomenon in college students' daily lives related to financial decision making and the treatment of income sources. Besides that students have also applied mental accounting quite wisely, especially in terms of financial decision making. Keywords: college students, happiness, lifestyle, mental accounting

MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER Ahmad Roziq; Nur Hisamuddin; Nining Ika Wahyuni; Indah Purnamawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12 No 2 (2014)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v12i2.1410

Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory yang akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah. Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah

Co-Authors A, Andi Adhimatur Rohma Salsabila Agung Budi Priatmono Agung Budi Sulistiyo Ahmad Ahsin Kusuma Mawardi Ahmad Roziq Andhi Dwi Prastyo Andi A Arif Hidayatullah Bunga Maharani Dania S, Septarina Prita Debby Ismira Dizzy Asrinda Siswi Ramadhani Eka Ayu Hilda Pricilia Eka Ayu Hilda Pricilia, Eka Ayu Hilda Elsa Eldista Fathur Adrianto Fatmasari, Yuli Hendrawan Santosa Putra Indah Purnamawati Indah Purnamawati Ismira, Debby Iva Hardianti Sholikha Kisani Daniyah Ulfa Laurentia Florella Mulyadi M. Yayang Tirta K M. Yayang Tirta K, M. Yayang Mega Juli Yati Mochammad Dwi Rizky Muhammad Faqih Hakim Muhammad Shulthoni Muhammad Wahyu Nining Ika Wahyuni Oktaviani Ari Wardhaningrum Prastyo, Andhi Dwi Priatmono, Agung Budi Prudence Adhiba Pramesti Sukokaryo Regyta Nuraini Ririn Irmadariyani Sholikha, Iva Hardianti Siti Fitriyati Muzayyanah Siti Maria Wardayati Tika Wahyu Puspita Tika Wahyu Puspita, Tika Wahyu Triana Novitasari Umi Nur Laili Wasito Wasito

Title

Found 40 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 40 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 40 Documents
Search