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Kesadaran Personal Terhadap Rantai Nilai Halal Pada Pelaku UMKM Snack Edamame “WND Food” di Sumbersari Jember Nur Ika Mauliyah; Hikmatul Hasanah; Suprianik
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 2 No. 1 (2022): Ebisma (Economics, Business, Management, & Accounting Journal)
Publisher : Ebisma Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.36 KB)

Abstract

Halal merupakan bagian yang tidak terpisahkan dari kehidupan umat Islam, oleh karena itu kebutuhan akan produk halal menjadi sangat penting. Penelitian ini bertujuan untuk mendapatkan informasi secara langsung dari pelaku UKM snack edamame “WND Food” Sumbersari Jember berkaitan dengan pemahaman tentang pentingnya rantai nilai halal pada produknya, serta apa yang menjadi motivasi kesadaran personalnya untuk mengajukan proses sertifikasi halal pada produknya. Penelitian ini adalah jenis penelitian deskriptif kualitatif dengan pendekatan kualitatif. Adapun hasil dari penelitian ini adalah pelaku UKM snack edamame “WND Food” Sumbersari Jember mempunya kesadaran personal terhadap nilai halal pada produknya antara lain: kesadran terhadap perintah agama, kesadaran terhadap pangsa pasar, kesadaran terhadap perilaku konsumen, kesadaran terhadap keberlanjutan usaha, dan kesadaran yang luas terhadap rantai nilai halal.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Pengalokasian Belanja Modal: Studi Pada Pemerintahan Kabupaten/Kota di Jawa Timur Periode 2018-2020 Erina Setiana Putri; Nur Ika Mauliyah
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3603

Abstract

Capital expenditure is one of the regional expenditures that needs to be taken into account in the development of sustainable infrastructure and facilities. The existence of regional revenues consisting of PAD, DAU, and DAK which are used to improve public services through public facilities will be able to increase capital expenditure so that economic growth will also increase. This study aims to determine the effect of economic growth, local revenue, general allocation funds, and special allocation funds on the allocation of capital expenditures. This research uses a quantitative research approach with descriptive research types. The population in this study are 38 districts/cities in East Java Province. The sampling method in this study used saturated sampling method, the number of samples used in this study was 114 (38 x 3). Data collection techniques and instruments in this research are literature studies and documentary studies. The data analysis used was descriptive statistics, classical assumption test, simple and multiple linear regression hypothesis testing with the help of the SPSS program. The results of this study can be concluded that: economic growth has a negative and significant effect on the allocation of the Capital Expenditure budget while PAD, DAU, and DAK partially have a positive and significant effect on the allocation of the Capital Expenditure budget. The variables of economic growth, PAD, DAU, and DAK simultaneously have a significant effect on capital expenditure.
Household Accounting In Islamic Perspective Munir Is’adi; Nur Ika Mauliyah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.937

Abstract

This study aims to determine (1) accounting principles in Islam that can be integrated into household financial management (2) obstacles faced by Muslim families in applying sharia accounting in household financial management (3) efforts to improve financial management of household accounting in an Islamic perspective. The method used is phenomenological. The informants in this study were selected through a purposive sampling technique, with the criteria being working and non-working mothers who live in Jember district, East Java province. The results of the study show that (1) accounting principles in Islam that can be integrated into household financial management are taqwa, fairness, transparency, being conservative, avoiding usury, not delaying debt payments, and giving alms (2) the obstacles faced by Muslim families in applying sharia accounting in household financial management include lack of understanding and awareness, implementation challenges, social and economic context, and lack of resources and financial literacy (3) efforts to improve financial management of household accounting in an Islamic perspective are understanding the principles of Islamic finance, using sharia accounting, making sharia-based budgets , and attend Islamic finance education. sharia, create sharia-based budgets, and attend sharia finance education.