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Examining Audit Culture In The Pesantren Environment: A Discourse Based Study Djamhuri, Ali; Ekowati, Wiwik Hidayah; Hatimah, Husnul; Munidewi, Ida Ayu Budhananda
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10164

Abstract

Auditing is known as technical, but at least for anthropologists it cultural. What they termed audit culture may be manifested in various activities which have a direct impact on social life such as maintenance of their private space. This article qualitatively examines audit culture in Pesantren located in Malang and Blitar. Interview, observation and documentary data collection were used in this study. Data were analized by getting the benefit of the concept of Foucauldian governmentality and discourse analysis. It is found that, the term audit culture is a rather strange in Pesantren circle. Audit is better known in its formality as examinations of financial reports. Pesantrens agree on the importance of instilling audit values ​​ a form of accountability since it is in accord to the Islamic teachings. Its implementation, however, must contextual to the Pesantren, including in relation to the availability of supporting human resources and the required technology.
TOWARDS A PROPHETIC CIVILIZATION THROUGH ISLAMIC COSMOLOGY OF ACCOUNTING Kusdewanti, Amelia Indah; Hatimah, Husnul
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.25

Abstract

Abstrak – Menuju Peradaban Profetik melalui Akuntansi Berbasis Kosmologi IslamTujuan Utama - Artikel ini bertujuan untuk membangun landasan filosofi baru bagi realitas akuntansi yang berakar pada kosmologi Islam.Metode – Artikel ini menggunakan metode jalan sufi yang ada di teori ketundukan. Penulis menggunakan data-data yang berasal dari referensi berupa buku dan artikel ilmiah tentang kosmologi Islam dan akuntansi.Temuan Utama - Realitas akuntansi yang terfragmentasi dan yang hanya mengandalkan ekonomi akhirnya dibangun kembali dengan menggunakan realitas kosmologis. Sehingga, akuntansi memiliki konektivitas yang dinamis dan saling mempengaruhi antara nilai-nilai politik, ekonomi, sosial, budaya, dan agama, mewujudkan haqiqah yang berakar pada tauhid. Oleh karena itu, akuntansi menundukkan dimensi material, dan berorientasi pada tujuan imanen.Implikasi Teori dan Kebijakan - Artikel ini berimplikasi pada landasan pengetahuan akuntansi berdasarkan realitas kosmologis. Bentuk teori akuntansi hingga laporan keuangan berorientasi kepada kesejahteraan bersama.Kebaruan Penelitian – Kebaruan artikel ini adalah penggunaan pandangan kosmologi Islam sebagai dasar konstruksi realitas akuntansi. Abstract – Towards a Prophetic Civilization through Islamic Cosmology of AccountingThe Main Purpose - This article aims to build a new philosophical foundation for the accounting reality rooted in Islamic cosmology.Method – This article uses the Sufi path method in the submission theory. We use data from references in books and scientific articles about Islamic cosmology and accounting.Main Findings - The accounting reality that was fragmented and only relied on economics was finally rebuilt using cosmological reality. So, accounting has dynamic connectivity and mutual influence between political, economic, social, cultural, and religious values, realizing haqiqah is rooted in tawhid. Therefore, accounting subordinates the material dimension and is oriented towards immanent goals.Theory and Practical Implications - This article has implications for the foundation of accounting knowledge based on cosmological reality. Forms of accounting theory and financial reports are oriented towards shared welfare.Novelty - This article's novelty is that Islamic cosmological views are used to construct accounting reality.
Increase In Macro Nutrients By Adding Banana Waste To Liquid Organic Fertilizer Hendrawani, Hendrawani; Hatimah, Husnul; Hulyadi, Hulyadi
Jurnal Ilmiah Mandala Education (JIME) Vol 7, No 3 (2021): Jurnal Ilmiah Mandala Education
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v7i3.2345

Abstract

Liquid organic fertilizer is a solution from the fermentation of organic materials by involving microorganisms as a destructor of macromolecular compounds into minerals that are easily absorbed by plants. The quality of organic fertilizers is the main ingredient to get productive plants. The quality of organic fertilizer is determined by the concentration of macro nutrients such as nitrogen (N), potassium (K), and phosphorus. Getting high amounts of macronutrients fertilized organically is not easy. Macro-nutrients in organic waste with high concentrations are very difficult to obtain because each organic waste does not have all three macro-nutrients simultaneously. It takes a combination of organic waste to increase the concentration of macro nutrients in organic fertilizers. The combination of tofu whey with banana waste is one technique to obtain organic fertilizers that are high in phosphorus content. This study aims to obtain the effect and conditions of fermentation on the addition of mass of banana waste to produce optimum levels of phosphorus (P) in liquid fertilizer of tofu waste. The type of research used is pre-experimental research. The design of this study used a completely randomized design (CRD) with two factors, namely the first factor was the mass of banana waste (X) (X1 = 250 grams, X2 = 500 grams, X3 = 750 grams) and the second factor was the fermentation time (Y) (Y1 = 14 days, Y2 = 28 days, Y3 = 42 days). Determination of phosphorus content using UV-Vis spectroscopy instrument. Parameters measured were phosphorus (P) levels in liquid organic fertilizer. The independent variables in this study were the mass of banana waste and fermentation time, while the dependent variable in this study was the phosphorus content of the liquid fertilizer produced. The results of the analysis show that the phosphorus content (P) produced is X1Y1 = 0.1%, X2Y1 = 0.5%, X3Y1 = 0.09%, X1Y2 = 0.5%, X2Y2 = 2%, X3Y2 = 1.9 %, X1Y3 = 0.2%, X2Y3 = 0.5% and X3Y3 = 0.5%. There is an effect with the addition of a mass of banana waste as much as 250 grams at a 12-day fermentation time. It can be concluded that the liquid fertilizer produced has exceeded the SNI quality standard.
Pengembangan Sistem Informasi Administrasi Bimbingan dan Konseling Berbasis Website Di Smpit Darul Fikri Makassar Hatimah, Husnul
Guidance : Jurnal Bimbingan dan Konseling Vol 21 No 02 (2024): Guidance: Jurnal Bimbingan dan Konseling
Publisher : Prodi Bimbingan dan Konseling Fakultas Keguruan dan Ilmu Pendidikan | Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/guidance.v21i02.4283

Abstract

This research developed a media information system for guidance and counseling administration at SMPIT Darul Fikri Makassar. The purpose of this study was to determine; (1) Description of the needs of web-based guidance and counseling information systems at SMPIT Darul Fikri Makassar, (2) Prototype of web-based guidance and counseling information systems at SMPIT Darul Fikri Makassar, (3) Validity of web-based guidance and counseling information systems at SMPIT Darul Fikri Makassar, (4) Practicality of web-based guidance and counseling administration applications at SMPIT Darul Fikri Makassar. This research uses the Research and Development (R&D) method. The results showed that the website-based guidance and counseling administration information system media and guidebook developed were valid and practical for use in managing guidance and counseling data at SMPIT Darul Fikri Makassar, the validity and practicality of two experts in the initial product trial showed a good response with a high score and the results of the responses of counseling teachers and other users in the small group trial illustrated a positive response with high results. This shows that this guidance and counseling administration information system media is accepted and can be used as an administrative media for counseling teachers.
INTEGRASI DAKWAH DAN EKONOMI ISLAM Hatimah, Husnul; Kurniawan, rahmad
AL-QARDH Vol 2 No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dakwah adalah membuat perubahan dalam diri manusia, baik untuk membentuk sifat adil maupun aktual, baik individu maupun keluarga masyarakat, way of thinking atau cara berpikirnya berubah, way of life atau cara hidupnya berubah menjadi lebih baik ditinjau dari segi kualitas maupun kuantitas. Intinya dakwah bertujuan untuk mengubah sikap mental dan tingkah laku manusia yang kurang baik menjadi lebih baik atau meningkatkan kualitas iman dan Islam seseorang secara sadar dan timbul dari kemauannya sendiri tanpa merasa terpaksa siapapun. Selanjutnya dalam Ekonomi, Islam menempatkan bahwa tujuan ekonomi tidak hanya kesejahteraan duniawi saja, tapi juga untuk kepentingan yang lebih utama yaitu kesejahteraan ukhrawi. Tujuan utama penulisan ini adalah untuk mengkaji masalah-masalah mendasar sebagai berikut: pertama bagaimana integrasi dakwah dan ekonomi Islam?, serta bagaimana dakwah Ekonomi Islam dalam membangun ekonomi umat? Dengan demikian tujuan penulisan ini adalah untuk mengkaji integrasi dakwah dan ekonomi Isam; untuk mengetahui dakwah ekonomi Islam dalam membangun ekonomi umat.Hasil penelitian ini menyimpulkan bahwa integrasi dakwah dan ekonomi Islam bertujuan agar manusia memperoleh kebahagian dunia dan akhirat (Falah). Ekonomi Islam dan dakwah merupakan sarana untuk menyeru manusia agar dalam tindak tanduknya dalam kegiatan muamalah terutama dalam kegiatan perekonomian agar sesuai dengan nilai-nilai ajaran Islam. Selanjutnya dakwah ekonomi islam dalam membangun ekonomi umat dilaksanakan dengan cara mengubah pola pikir masyarakat yang berideologi konsumtif menjadi produktif agar bisa menggerakaan roda perekonomian. Pengembangan teknologi meyesuiakan dengan kebutuhan zaman penting dilakukan agar tidak tertinggal, serta pengembangan keterampilan agar mampu bersaing. Selanjutnya agar memanfaatkan dengan benar lembaga dakwah, sehingga lembaga tersebut benar-benar optimal dalam membangun ekonomi umat
The Effect of Virtual Laboratory on Students' Computational Thinking on Half-Life Concepts Mashami, Ratna Azizah; Ahmadi, Ahmadi; Hatimah, Husnul
Hydrogen: Jurnal Kependidikan Kimia Vol. 12 No. 3 (2024): June-July 2024
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v12i3.12107

Abstract

This study investigates the impact of virtual laboratories on enhancing students' computational thinking skills, focusing on the half-life concept in radiochemistry. Utilizing a quantitative research approach, a quasi-experimental design with a one-group pretest-posttest model was employed. Thirteen students enrolled in a Radiochemistry course participated in the study. The intervention involved the use of PhET simulations as a virtual laboratory, designed to facilitate a structured and interactive learning environment. Pretest and posttest assessments were conducted to measure the students' computational thinking skills. The results showed significant improvement in computational thinking post-intervention, with notable gains in decomposition, pattern recognition, abstraction, and algorithm design. Statistical analysis using paired-sample t-test and normalized gain scores confirmed the effectiveness of the virtual laboratory in enhancing these skills. The study concludes that virtual laboratories, such as PhET simulations, are effective in developing computational thinking abilities, providing a valuable tool for modern educational practices. These findings suggest that integrating virtual laboratories into the curriculum can significantly improve students' problem-solving and critical thinking skills, preparing them for future academic and professional challenges.
Kinetics of Tofu Pulp as Copper Metal Adsorbent on the Waste of the Silver Craft Industry Indah, Dahlia Rosma; Hatimah, Husnul
Hydrogen: Jurnal Kependidikan Kimia Vol. 12 No. 3 (2024): June-July 2024
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v12i3.12462

Abstract

Liquid waste originating from the silver crafts industry is heavy metal waste that is dangerous for the surrounding environment, one of which is copper (Cu). Copper is a heavy metal that can have toxic effects on human health. Based on these problems, processing is needed to reduce the pollutants produced. One of the technologies used is adsorption using a natural adsorbent that is efficient and easy to obtain, namely tofu dregs. Adsorption using tofu dregs is because tofu contains protein. This protein has the ability to absorb amino acids which form two charged ions (zwitter ions). Toxic metals can be bound to proteins as metallothionein. This research aims to determine the efficiency of using tofu dregs as an absorbent for copper metal (Cu) and to determine the effect of contact time and adsorption isotherms on copper metal adsorption. 1 gram of tofu dregs was used with 25 ml of waste and then contacted with a magnetic plate stirrer at varying times of 30, 60, 90, 120 and 150 minutes. The concentrations of all copper metals were analyzed using an Atomic Absorption Spectrophotometer. Next, each copper metal content was calculated using a copper metal standard calibration curve. Identification using an Infrared Spectrophotometer showed that the tofu dregs waste in this study contained the functional groups -OH, N-H (stretching), C-H (aliphatic), C=O, -OH (bending vibration), and C-O. From the research it was found that the copper metal content in the sample was 19.5979 ppm. The optimum contact time for copper metal adsorption is 120 minutes, which results in an optimum adsorption efficiency for copper metal, namely 54.88%. The isotherm equation that corresponds to the adsorption of copper metal using tofu dregs waste is the Freundlich isotherm with a Kf value of 0.072 L/g and a 1/n value of 2.366. This shows that the adsorption of copper metal occurs in a multilayer layer on the surface of the tofu dregs adsorbent, which illustrates the occurrence of physical adsorption. Tofu dregs waste is an effective adsorbent for reducing copper metal levels in silver craft waste.
Aeration and Slow Sand Filter Technology in Drilling Well Water Treatment to Reduce TDS Levels Zulkarnaen, Muhammad Fauzi; Hatimah, Husnul
Hydrogen: Jurnal Kependidikan Kimia Vol. 12 No. 6 (2024): December 2024
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v12i6.13953

Abstract

The quality of borehole water is often affected by the high content of Total Dissolved Solids (TDS) which can disrupt human health and quality of life. This study examines the effectiveness of the combination of venturi aeration and slow sand filter technology in reducing TDS levels in boreholes in East Lombok, NTB. The priority is the use of venturi aeration and slow sand filtration in an integrated manner as a combined treatment for borehole water, which has not been widely explored in previous studies. This method offers a practical, cost-effective, and environmentally friendly solution to overcome high TDS levels, especially in rural areas and areas with limited resources. These findings provide a new perspective on optimizing water treatment technologies to improve community access to clean and safe water. Sampling was carried out from six different locations and initial TDS levels were measured. The borehole water was treated through venturi aeration for 1 hour to remove dissolved gases and organic compounds, followed by filtration using a slow sand filter to filter fine particles, microorganisms, and other dissolved compounds. The results showed that venturi aeration was able to reduce TDS by 6.8% to 17.9%, while the slow sand filter provided an additional reduction of 3.1% to 8.3%. The combination of these two methods resulted in a total reduction in TDS of 11.3% to 25.8%. The effectiveness of the treatment was influenced by the iron content in the air and the structure of the sand media. Data were analyzed using the ANOVA test to determine the significance of the reduction in TDS.
Development of An Inquiry-Based Ethnochemistry Textbook To Improve Students' Scientific Literacy and Understanding Hendrawani, Hendrawani; Hatimah, Husnul; Safitri, Baiq Rina Amalia; Pahriah, Pahriah
Hydrogen: Jurnal Kependidikan Kimia Vol. 13 No. 2 (2025): April 2025
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v13i2.15467

Abstract

This research aims to develop an ethnochemistry-based chemistry textbook with an inquiry approach to increase students' scientific literacy and understanding of chemical concepts. The research method used is Research and Development (R&D) with a 4D model (Define, Design, Develop, Disseminate). The textbook was tested on class X I students at MA Daru Muhyiddin NW Santong. The validation results show very good quality, with an average score of 4.75 from experts, 4.5 from practitioners, and 4.3 from students. This book is considered relevant to the curriculum, effective in increasing student understanding, and connecting chemistry with local culture. Suggestions for development include adding a glossary, visualization, and variations in inquiry activities. This book has great potential as an innovative learning medium based on local culture.
Equivalence Analysis of Agricultural Commodity Factors In the Farmer's Exchange Tool Standard in Ramba Village, Wayu, Sidondo II, Sigi Regency Muhtar Lutfi, Lutfi; Jamaluddin; Hatimah, Husnul
Tadulako Social Science and Humaniora Journal Vol. 3 No. 1 (2022): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/sochum.v3i1.15967

Abstract

This study aims to provide an overview of the use of agricultural commodities as a potential alternative medium of exchange for cash equivalents, as well as to study the area and environment in which a commodity can be selected as a medium of exchange. This research method uses a descriptive approach, interviews, focus group discussions, also determines the respondents from productive farmers in the village. The results of the study in 3 (three) target villages showed 1) several commodities; corn, coconut, candlenut, native chicken, can be an alternative medium of exchange other than cash. The effect of this choice is that these commodities have a fairly high level of production and distribution of ownership. 2) Cash reserves for productive farmers are not balanced with the amount of production of some of these commodities which tend to be higher when converted to local cash prices.
Co-Authors - Khaeruman Abrar Abira Adnyana, I Gusti Agung Putra Ahmad Faisal AHMADI Ali Djamhuri Alini, Alini Amelia Indah Kusdewanti Andi Ichsan Mahardika Angraini, Siti Sarmila Arief, M. Miftah Asmawati Asmawati Aulia, Nanda Rizky Baiq Asma Nufida Baiq Rina Amalia Safitri Dahlia Rosma Indah Djalal, Muspirah Eka Kurniawan Ekowati, Wiwik Hidayah Farahdiba, Andi Nur Fathanah, Nurul Fidiawati, Fidiawati Fizi, Ridhani Flaviana Yohanala Prista Tyassena Gyan Prameswara Hak, Ahsanul Hasmiyani, Hasmiyani Helda Helda Hendrawani, Hendrawani Hidayat, Serli Hatul Hulyadi, Hulyadi Ida Ayu Putu Sri Widnyani Idi Amin Idi Amin, Idi Insani, Tazkiatun Jamaluddin Khaeratul, Riza Khasanah, Uswatul Kurniawan, Eka Luneto, Abdul Razik M. Bakhrul Widianto Madjid, Tahmid Maeni, Maeni Mahdatul Ardawiah Mardhia, Dwi Masruddin Maulita Wulandari Meilla Dwi Andrestian, Meilla Dwi Miftah Farid Muh. Fahrurrozi Muhammad Asfar Muhammad Fauzi Zulkarnaen Muhtar Lutfi, Lutfi Mulyono, Ana Munidewi, Ida Ayu Budhananda Nani Fitriono, Eko Neri Kautsari Nisa Raisa Shaleha Nurhalisa Nurulrahmatia, Nafisah NURWAHIDAH NURWAHIDAH Pahriah, Pahriah Phatra Anggana Djuri Puji Muniarty Purnamaimun, Ita Putri Alfina Riwayatin Qudratullah, Qudratullah Rahmad Kurniawan Ratna Azizah Mashami Raudatul Aslamiah Risna Risna, Risna Rosa, Lediana Sahrahman, Sahrahman Saleh, Fadli Moh Salsabila, Unik Hanifah Shomita Fitrotun Nisa Sofrayani, Sofrayani Sukarasa, I Ketut Suryati Suryati Syahrani, Dania Syahrul Azmi Syahrul Azmi Syamsul Bahri Tahir, Mulyati M. Titin Usmawati, Melisa Ulfah, Emilya Wulandari, Shely Yeti Kurniasih Yudi Ahdiansyah, Yudi Yusran Khery, Yusran Zahra, Lutfiatuz Zainab Addhahra