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All Journal el-Jizya: Jurnal Ekonomi Islam Mazahib Jurnal Abdi Insani SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Penamas: Journal of Community Service el-Buhuth: Borneo Journal of Islamic Studies Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Borneo Islamic Finance and Economics Journal (BIFEJ)
Tikawati Tikawati, Tikawati
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IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA LEMBAGA KEUANGAN SYARIAH (PERBANKAN SYARIAH) Tikawati, Tikawati
Mazahib VOLUME 10, ISSUE 2, DECEMBER 2012
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.967 KB) | DOI: 10.21093/mj.v10i2.403

Abstract

Corporate Governance is a relatively new issue in the world of business management. Corporate governance is generally associated with the systems and mechanisms that govern relationships and create the right incentives among the parties interested in the company to achieve its business objectives optimally. Good corporate governance generally includes the application of the principles of transparency, accountability, fairness, and responsibility. Implementation of good corporate governance in Islamic financial institutions become increasingly important to do that foster trust within the community and improve the performance and progress of Islamic banking. GCG in the body of Islamic institutions is crucial to the development of Islamic banking towards the more advanced. In principle, the GCG implementation of relevant and in line with Islamic values. Islam requires that every aspect of life regulated by systems and structures that meet the best practices outlined by Allah SWT. Hence these two ideals must go hand in hand. GCG become an integral part of the Islamic concept of a full and thorough.
ANALISIS PENERAPAN PSAK NO. 102 UNTUK PEMBIAYAAN MURABAHAH PADA KPN IAIN SAMARINDA Parno, Parno; Tikawati, Tikawati
El-Jizya : Jurnal Ekonomi Islam Vol 4 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v4i2.2016.pp285-316

Abstract

Penelitian ini dilakukan di KPN IAIN Samarinda dengan judul: Analisis Penerapan PSAK No. 102 Untuk Pembiayaan Murabahah Pada KPN IAIN Samarinda. Penelitian ini bertujuan untuk mengetahui adalah untuk mengetahui kesesuaian penerapan akuntansi murabahah pada KPN IAIN Samarinda dengan Pernyataan Standar Akuntansi Keuangan Syariah No.102 Tentang Akuntansi Murabahah. Metode pengumpulan data menggunakan studi pustaka dan wawancara. Salah satu pendekatan dalam penelitian yang berbasis literatur yaitu analisis komparasi. Cara ini membandingkan obyek penelitian dengan konsep pembanding. Untuk menentukan kesesuaian praktik akuntansi murabahah yang diterapkan KPN IAIN Samarinda digunakan aturanaturan atau standar yang terdapat dalam PSAK Syariah khususnya PSAK No.102.Berdasarkan hasil penelitian dapat diketahui bahwa perlakuan akuntansi murabahah pada KPN IAIN Samarinda yang berkaitan dengan pengakuan dan pengukuran, penyajian dan pengungkapan belum sepenuhnya sesuai dengan PSAK No. 102. Secara garis besar perlakuan akuntansi yang dilakukan oleh KPN IAIN Samarinda telah sesuai dengan prinsip akuntansi yang diterima umum yaitu PSAK No. 102. Tetapi masih ada pada saat terjadi tunggakan angsuran dan penerimaan angsuran tunggakan, implementasinya KPN IAIN Samarinda tidak mencatat jurnal apapun atau tidak ada perlakuan akuntansi. Seharusnya dalam PSAK No. 102 diatur pada saat terjadinya tunggakan angsuran dan penerimaan angsuran tunggakan, margin diakui proporsional dengan kas yang diterima. ASEAN Economic Community (AEC) has started on January 1, 2016. This agreement was reached by the 10 members of ASEAN in 2007 to create a single market in Southeast Asia. ASEAN countries are doing the deal consists of Brunei, the Philippines, Indonesia, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam. The purpose of creation of this MEA, based on the ASEAN charter is in an effort to boost the region’s economy by increasing the competitiveness of ASEAN in regional and international arena as the economy grows evenly.Muslim entrepreneurs have very close ties with the national economic growth. They have very important roles in the economy of Indonesia especially in the era of the ASEAN Economic Community (AEC). There are at least seven roles of Muslim entrepreneurs in the Indonesian economy in the era of the MEA, i.e., increasing the productivity of goods and services, increasing per capita income, encouraging innovation of new products, capable of creating jobs, providing ease and convenience of life, encouraging progress of science and technology, and increasing state revenue from tax sector.
Faktor – Faktor Yang Mempengaruhi Minat Masyarakat Muslim Membeli Pakaian Thrifting Di Kota samarinda badawi, Muhammad Iqbal; Tikawati, Tikawati; Hasbi, Muhamad
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 3, NO.2, Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v3i2.7928

Abstract

The problem that arises is the regulation of Permendag No. 18 of 2020, regarding the prohibition of the sale of used goods, but seeing that there are still many thrifty shops that are open causes people to be interested in buying these items. Fashion trends are now people's lifestyles that continue to stick in everyday life. One of them is thrift fashion which is quite popular among the public, especially teenagers. Thrift fashion is an alternative to exploring appearance, therefore getting used clothing at low prices but still of good quality is in great demand. Thus the purpose of this study was to determine the factors that influence the interest of the Muslim community to buy thrifting/second-hand clothes in Samarinda City. The research method used in this research is quantitative research. The population used was 775,993 muslim people in Samarinda city who were recorded at the Samarinda Central Bureau of Statistics. The sample used was 100 Muslim community respondent data in Samarinda city. The data collection technique used is a questionnaire with a measurement technique using a Likert Scale. The analytical method used is multiple regression analysis. The results of this study indicate that the price and quality factors partially and simultaneously have a significant effect on the interest of the muslim community to buy thrifting/second-hand clothing in Samarinda city.
Implementasi digital marketing dalam meningkatkan bisnis UKM (usaha kecil dan mikro) di Kelurahan Makroman Kalimantan Timur Tikawati, Tikawati; Darmawati, Darmawati; Fadhilah, Nurul; Rahmah, Fitria
Penamas: Journal of Community Service Vol. 3 No. 1 (2023): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v3i1.596

Abstract

Business demands for the use of technology in the marketing activities of small and medium enterprises have become mandatory to be met. Business competition and increasingly high business creativity require every small and micro business actor to carry out marketing strategies that are adapted to the times. The need for the internet is mandatory in all activities including business activities. Therefore, small and micro business actors must master digital marketing as one of the most effective tools in marketing products and services. This community service activity aims to increase the insight into knowledge, as well as the skills of small and micro business actors in terms of utilizing digital marketing, in this case the mastery of social meda. This activity was attended by 25 small and micro business participants using the seminar method, explanation of power point slides and LCD projectors, sharing experiences and discussions, as well as direct practice of creating social media accounts (business whatsapp, facebook, Instagram, tik-tok). This community service was carried out in Makroman Village, Welcome District, Samarinda City. The results show that several micro-small business groups have been active in implementing social media as a medium for promoting their business, although there are still many people who have not mapped online business accounts with accounts for personal gain. All participants showed great interest and attention in this activity and they have used marketing media through social media as a promotional medium on an ongoing basis.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Produk Halal Bakery Shop Di Samarinda Parlina, Tika; Tikawati, Tikawati; Urrahmah, Syifa
Al-Tijary Vol 9 No 2 (2024): AL-TIJARY VOL. 9, NO. 2, JUNI 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v9i2.9075

Abstract

Choosing Halal Products is a new lifestyle trend in a country with a predominant Muslim population. Samarinda is one of the most promising regions for the introduction of halal culinary products, particularly bread products. Every entrepreneur must comprehend consumer behavior and all the factors that influence purchasing decisions, as well as endeavor to develop and create products with distinct advantages over rivals and pay more attention to taste and the use of high-quality ingredients. Rarely has research been conducted on the factors that influence the decision to purchase halal bakery products. This study aims to add to previous research by focusing on consumer behavior when purchasing halal bakery products. This form of research is quantitative and employs a causal-associational methodology. This study's population consists of Samarinda consumers of Certified Halal Bakery Bread Products. Sampling technique is purposive sampling, with samples of as many as 100 respondents using the Lemeshow formula. Utilizing Google forms for the distribution of questionnaires to collect data. Techniques for data analysis using SmartPls version 3.0. The results indicated that Brand variables and Price variables have no influence on purchasing decisions, whereas Product Innovation variables and Cite preference variables have a significant influence on purchasing decisions.
International Community Service Program: Enhancing Islamic Financial Literacy in Thai Islamic Boarding Schools Fadhilah, Nurul; Nur, Ahmad; Maamor, Selamah; Nuryadin, M. Birusman Nuryadin; Tikawati, Tikawati; Ramah, Fitria; Yanti, Dharma; Parlina , Tika
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.11647

Abstract

Background: Samakisast Wittaya School is an Islamic educational institution that inherently integrates Islamic values in its curriculum. This Islamic boarding school not only aims to educate students in religious aspects but also in academic and practical aspects of life, including finance. In Thailand, the Muslim population, particularly in the Sadao region, has limited access to financial education that complies with sharia principles. Introducing sharia financial literacy in Islamic schools such as Samakisast Wittaya School can help overcome this gap. Although Thailand has several Islamic financial institutions, the dissemination of information and understanding about these products and services is still limited, especially among Muslim communities in remote or minority areas. Contribution: Increasing sharia financial literacy can help students and surrounding communities become more economically independent, opening up opportunities for entrepreneurship in accordance with sharia law. The importance of sharia financial literacy in Islamic educational institutions such as the Samakisast Wittaya School in Sadao, Thailand, is very significant in helping the development of the community as a whole. Method: The implementation method is through counseling accompanied by interactive discussions. The target is the students of Samakisasst Wittaya School, Sadao, Thailand, totaling 60 students. The problem that arose during the discussion was the issue of the financial attitudes and behavior of students who did not understand correct financial planning, and did not understand the priority scale of primary, secondary and tertiary needs. Results: The team provides solutions regarding the correct meaning of wealth, saving discipline, and the need to make correct financial planning to achieve individual financial resilience. Conclusion: Community service has opened students' thinking and awareness of the importance of students' financial literacy.
Bibliometric: Halal Brand on Marketing Performance Tikawati, Tikawati; Hudayah, Syarifah; Abidin, Zainal; Rahmawati, Rahmawati
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.8955

Abstract

The rapid development of the halal industry has positioned halal branding as a critical element in influencing consumer behavior and shaping marketing strategies. In the increasingly competitive global market, halal labeling and brand image significantly shape consumer trust and preferences, which subsequently impact a company's marketing performance. Despite its importance, research on how halal brands affect marketing performance remains limited. This study conducted a bibliometric analysis of halal brands and marketing performance by reviewing previous studies indexed in the Scopus database from reputable international journals. Using quantitative methods, the collected data provides a comprehensive overview of outputs, organizations, authorship, and topic characteristics, demonstrating the feasibility of bibliometric analysis. The research focuses on articles published between 2012 and 2022, utilizing search engines such as Google Scholar, Scopus, Elsevier (Science Direct), and Publish or Perish. Results show a growing academic interest in the relationship between halal brands and marketing performance, indicating the need for further research to deepen understanding in this area.
Analisis Tingkat Kepuasan Mahasiswa Terhadap Kualitas Layanan Akademik di Fakultas Ekonomi dan Bisnis Islam IAIN Samarinda Komariah, Kokom; Tikawati, Tikawati
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 3(2), 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.786 KB) | DOI: 10.21093/el-buhuth.v3i2.3235

Abstract

This study aims to describe the analysis of the level of student satisfaction with service quality at the Faculty of Economics and Islamic Business, IAIN Samarinda. This research was conducted by distributing questionnaires to 120 students of class 2017 Islamic Economics Department, Faculty of Economics and Islamic Business, IAIN Smarinda, in order to obtain primary data, namely direct information from respondents about what they felt was satisfaction in getting services at the Department of Economics, FEBI IAIN Samarinda. The questionnaire in this study was taken randomly and divided into 5 aspects of customer satisfaction, namely tangible, reliability, responsibility, assurance, empathy and information system aspects. The findings in this evaluation study indicated that the tangible aspect was felt satisfied by the majority of students. Likewise, the aspects of reliability, responsibility, assurance, empathy, and information system were felt satisfied by the majority of students. Even so, there are several aspects of each variable that need to be improved because there are many students who feel dissatisfied and even dissatisfied with the services provided.
PELATIHAN & PENDAMPINGAN PEMBUATAN PRODUK PUPU’ KHAS MANDAR DARI IKAN TERBANG PADA KELOMPOK MOSSO INDAH & SEAMASEI DI KELURAHAN MOSSO, SULAWESI BARAT Nur, Muhammad; Tenriware, Tenriware; Tikawati, Tikawati; Nasyrah, Adiara Firdhita Alam; Ihsan, Muhammad Nur; Ayuandiani, Wulan; Sapri, Rasti; Said, Muhammad
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3082

Abstract

Mosso Village, located on the coast of West Sulawesi, has abundant fishery resources, especially flying fish. However, its utilization is still limited to consumption in the form of fresh, smoked, and dried fish, so it has not provided optimal economic value. This condition encourages the need for innovation in fishery product processing to add value and sustainability. One of the efforts made is through training and assistance activities based on coastal community empowerment. The purpose of the activity is to increase the knowledge and skills of the community in processing flying fish into high economic value pupu' products, while strengthening the capacity of the Mosso Indah and Seamasei groups as local business actors. The activity methods include material delivery, demonstrations, and direct practice of making flying fish pupu'. The activity was held on August 31, 2025, at Café Inna, Labuang Neighborhood, Mosso Village, and was attended by 40 participants from the two groups. Knowledge measurement was conducted using pre-tests and post-tests on a scale of 0–100, while skills were assessed on a scale of 1–4. (40 words) The results showed an increase in participants' average knowledge score from 56.2 to 88.5 after the training. A total of 87.5% of participants achieved a skill level of ≥3, indicating good ability in the production and packaging of pupu'. During the activity, one flying fish pupu' product was produced according to standards. Participants showed high enthusiasm to continue production independently and began to form local group-based marketing networks. In conclusion, the training and mentoring activities for making flying fish pupu' succeeded in increasing the knowledge and skills of coastal communities and have the potential to strengthen sustainable local economic independence.
Co-Authors Adiara Firdhita Alam Nasyrah Ayuandiani, Wulan badawi, Muhammad Iqbal Darmawati Darmawati Kokom Komariah Lestari, Eka Dwi Maamor, Selamah Mudinillah, Adam Muhamad Hasbi, Muhamad Muhammad Nur Muhammad Nur Ihsan, Muhammad Nur MUHAMMAD SAID Nur, Ahmad Nurul Fadhilah Nuryadin, M. Birusman Nuryadin Parlina , Tika Rahmah, Fitria Rahmawati, Rahmawati Ramah, Fitria Sapri, Rasti Syarifah Hudayah Tenriware, Tenriware Tika Parlina Urrahmah, Syifa Yanti, Dharma Zainal Abidin