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All Journal EKUIVALEN - Pendidikan Matematika KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi JOURNAL OF ENGLISH FOR ACADEMIC Polingua : Scientific journal of Linguistics, Literature and Language Education Journal of Islamic economy and Community Engagement Jurnal Hukum Pelita Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Jurnal Pengabdian Pada Masyarakat Indonesia of Journal Business Law Jurnal Ekonomi, Akutansi dan Manajemen Nusantara AsbaK Jurnal Ekonomi dan Bisnis Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal El Rayyan: Jurnal Perbankan Syariah Jurnal Wicara Desa
Rina Anggraini, Rina
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ANALISIS DISTRIBUSI ZAKAT BERDASARKAN PSAK 109: TINJAUAN TERHADAP PRINSIP-PRINSIP AKUNTANSI SYARIAH MENGGUNAKAN VOSVIEWER Bahuraksa, Sigit; Fauzan, Hasfie; Anggraini, Rina; Latifah Putri, Cut; Olivia, Hastuti
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 3 No. 1 (2024): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v3i1.535

Abstract

Zakat memainkan peran penting dalam keuangan Islam sebagai instrumen redistribusi kekayaan yang bertujuan untuk mengurangi kesenjangan sosial dan meningkatkan kesejahteraan masyarakat. Dalam konteks ini, PSAK 109 berfungsi sebagai pedoman akuntansi yang relevan untuk pencatatan dan pelaporan penyaluran zakat oleh organisasi Islam. Penelitian ini bertujuan untuk melakukan analisis mendalam terhadap penyaluran zakat dengan menggunakan alat analisis VOSviewer. Berfokus pada prinsip akuntansi Syariah yang mendasari PSAK 109, analisis ini akan memberikan gambaran yang jelas tentang hubungan dan pola antara konsep-konsep tersebut. Hasil analisis ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana praktik distribusi zakat mencerminkan prinsip akuntansi syariah dan mengidentifikasi bidang-bidang yang memerlukan perhatian lebih lanjut. Melalui pendekatan VOSviewer, artikel ini berupaya memberikan kontribusi yang signifikan terhadap pengembangan praktik distribusi zakat yang lebih efektif dan selaras dengan prinsip akuntansi Syariah.
Competition Ethics in Business According to Islamic Views Rahman, Fadhlur; Nadila, Nadila; Anggraini, Rina; Zulfikar Siregar, Achmad
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 01 (2022): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), Oktober 202
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i01.180

Abstract

Islamic Business Ethics is an important thing in the course of a professional business activity, and shows that there is a stand-alone structure that is separate from other structures because business ethics in Islam explains more about policies and truths both at the level of intentions and ideas towards behavior, starting from law Islam to trade relations. Trade in Islam has now begun to show its fangs. This is due to the collapse of the capitalist economy due to the global crisis. And in everyday life a person will never be separated from economic activities, especially Islamic economics. In practice, Islam recommends that it be based on Islamic law, namely the Al-Qur'an and As-Sunnah.
PENYULUHAN DAN PELATIHAN PENGELOLAAN SAMPAH PLASTIK DALAM PENDEKATAN ZERO WASTE DI KELURAHAN TIWU GALIH Sopia, Aniswatul; Ningsih, Diniah Insan Fitria; Susilawati, Eka; Fahad, Fahad; Wiguna, Made Arya; Humairah, Indah; Hafiz, Kamran; Nufus, Nurhayatun; Anggraini, Rina; Lestari, Titin
Jurnal Wicara Vol 1 No 5 (2023): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v1i4.3441

Abstract

Central Lombok Regency, the average waste production reaches 50 tons per day. The high production of waste requires counseling activities and waste management training. The purpose of waste management counseling and training is to help the community in understanding the correct procedures for sorting and managing waste with the 3R principle as the application of the zero waste concept so that the amount of waste heaps can be reduced. Counseling and training were held in Tiwu Galih Village, Praya District, Central Lombok at the end of June to early August. The methods applied in activities are approaches with residents, counseling, questions and answers and practices of using waste. Counseling and training in providing an understanding to the community about the correct procedures for sorting and managing waste so that the amount of waste can be reduced and the community is able to use inorganic waste into useful products and has economic value that can be used as a new business opportunity for the community, the concept of zero waste develops in the Tiwu Galih Village environment.
Pertanggungjawaban Pidana Korporasi Dalam Hukum Pidana Islam Anggraini, Rina; Sitepu, Rajin
JURNAL HUKUM PELITA Vol. 6 No. 1 (2025): Jurnal Hukum Pelita Mei 2025
Publisher : Direktorat Penelitian dan Pengabdian (DPPM) Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jhp.v6i1.5803

Abstract

Corporate criminal liability has become an important issue in modern criminal law, including in the context of Islamic criminal law. Although Islamic criminal law has historically emphasized individual liability, developments in the era require an analysis of the possibility of applying criminal liability to non-individual entities such as corporations. This article examines the concept of corporate criminal liability from the perspective of Islamic criminal law with a juridical-normative approach and comparative analysis of positive law. The results of the study show that although Islamic criminal law does not explicitly recognize the concept of corporations as subjects of criminal law, basic principles such as collective responsibility (al-mas’uliyyah al-jama’iyyah), the role of representatives in criminal acts, and justice (‘adl) can be used as a basis for building a framework for criminal liability for corporations. Thus, Islamic criminal law has the potential to accommodate corporate criminal liability through a reinterpretation of the basic principles of sharia
STRATEGI PENGUATAN MODERASI BERAGAMA MELALUI KEGIATAN FESTIVAL ANAK SHOLEH DI KELURAHAN SIPANGE Hasugian, Abdul Halim; Mahara, Elvida Futri; Kusuma, Sintiawati; Nst, Fakhrurrozi; Anggraini, Rina
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 5, No 2 (2025): Desember 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v5i2.5197

Abstract

Abstract: Strategy of strengthening religious moderation through the implementation of the Festival Anak Sholeh. The festival, designed as an Islamic educational activity, aims to instill values of tolerance, respect, and togetherness among young learners and the wider community. It provides a platform for children to participate in Islamic competitions such as daily prayer recitation and short surah memorization, thereby combining religious education with character building.            Keywords: Religious moderation, Festival Anak Sholeh, strategy, Islamic education.  Abstrak: Penguatan moderasi beragama melalui pelaksanaan Festival Anak Sholeh. Festival ini, yang dirancang sebagai kegiatan pendidikan Islami, bertujuan untuk menanamkan nilai toleransi, saling menghargai, dan kebersamaan di kalangan anak-anak maupun masyarakat luas. Kegiatan ini menjadi wadah bagi anak-anak untuk mengikuti perlombaan Islami, seperti membaca doa-doa harian dan menghafal surah pendek, sehingga mampu mengintegrasikan pendidikan agama dengan pembentukan karakter. Kata Kunci: Moderasi beragama, Festival Anak Sholeh, strategi, pendidikan Islam. 
Co-Authors Abdul Halim Hasugian Adi Neka Fatyandri Adzkia, Aisyah Syahadatul Agustin, Amanda Alamsyah, Abdur Rohim Ananda, Rizky Jul Apriyanti, Difiani Arysandi, Devy Arzzella, Ria Nur Avellyola, Ouren Bahuraksa, Sigit Bapera, Dias Tiara Balia Djonnaidi, Silvia Dony Marzuki Eka Susilawati, Eka Fadhlur Rahman, Fadhlur Fahad Fahad Fajrillah, Raja Nasrullah Fauzan, Hasfie Fazri, Sahrul Gamas, Fino Agustian Jourdan Gaol, Risky Suparman Lumban Hafiz, Kamran Hanani, Nidya Zati Harahap, Ahmad Taufiq Hardyan, Ananda Reza Hastuti Olivia Hendro Saptopramono Humairah, Indah Izzatul Laili, Hamidah Jessen, Jessen Kharisma, Jihan Kusuma, Sintiawati Latifah Putri, Cut Lestari, Titin Made Arya Wiguna Madi, Madi Mahara, Elvida Futri Muliati, Sri Suci Munthe, Muhammad Fikri Almajid Nadila, Nadila Nasution, Eliza Mahzura Ningsih, Diniah Insan Fitria Nst, Fakhrurrozi Nufus, Nurhayatun Pratiwi, Widiya Priyanti, Rina Pulungan, Ja'far Hamzah Ritonga, Joni Sandri Ronaldo, Arif Sabriandi Erdian Sitepu, Rajin Sitompul, Rendi Perdinan Sopia, Aniswatul Sumardi, Yaningsih Susanto, Aldyansyah Zaky, Muhammad Farhan Zulfikar Siregar, Achmad