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ETIKA PROFESI KEGURUAN TANGGUNG JAWAB DAN TANTANGAN MORAL GURU Siti Nur Haliza; Suryatik
Qalam lil Mubtadiin Vol. 2 No. 2 (2024): Vol. II Edisi II Tahun 2024
Publisher : Sekolah Tinggi Ilmu Tarbiyah Al-Bukhary Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58822/qlm.v2i2.214

Abstract

Profesi guru memegang peranan penting dalam pendidikan, mengharuskan mereka untuk mengabdikan diri dengan tinggi dan mengikuti etika profesi yang ketat. Profesi Guru mengatur perilaku dan tanggung jawab moral seorang guru dalam melaksanakan tugasnya sebagai pendidik. Penelitian ini bertujuan untuk mengidentifikasi prinsip-prinsip profesi Guru serta memahami peran tanggung jawab dan tantangan moral yang dihadapi guru dalam konteks pendidikan. Penelitian ini menggunakan pendekatan kualitatif dengan metode kajian literatur (library research). Data primer dikumpulkan dari buku-buku dan literatur terkait, sedangkan analisis data menggunakan teknik analisis konten untuk membangun konsep pemikiran yang komprehensif. Hasil penelitian menunjukkan bahwa profesi Guru meliputi norma-norma moral yang menjadi pedoman dalam perilaku seorang guru. Tanggung jawab guru mencakup memberikan pengetahuan, keterampilan, dan nilai-nilai kehidupan kepada siswa, merencanakan serta mengevaluasi proses pembelajaran, serta menghadapi tantangan seperti perubahan kurikulum dan kebutuhan siswa yang beragam.
Pengaruh Penerapan Standar Akuntansi Keuangan dan Tax Planning Terhadap Kualitas Laporan Keuangan UMKM Kabupaten Karawang Siti Nur Haliza; Yanti; Rohma Septiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5418

Abstract

This research aims to evaluate and test the effect of implementing EMKM financial accounting standards and tax planning on the quality of MSME financial reports in Karawang Regency. This research uses quantitative methodology with primary data collection. The sample for this research only consists of MSMEs based in Karawang Regency. The number of samples for this research was one hundred respondents. This research focuses on MSMEs in Karawang Regency. Using PLS and SmartPLS 3.0, analyze the relationship between dependent and independent variables. The findings of this research show that the application of EMKM accounting standards and tax planning has a positive and significant effect on the quality of MSME financial reports.
Analysis of Sharia Financial Management at The Finance Bureau And Bustanul Ulum Mlokorejo Business Entity Siti Nur Haliza; M. Fikri Syaifulloh; M. Wasil
Ashfiya Journal of Qualitative Insight in Islamic Studies Vol. 1 No. 2 (2025)
Publisher : Yayasan Dinamika Ilmu Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65729/ashfiya.v1i2.348

Abstract

This study aims to analyze the implementation of sharia financial management at the Finance Bureau and Business Entity (BKBU) of Bustanul Ulum Mlokorejo Islamic Boarding School. As a religiousbased educational institution, the application of sharia principles in financial management is essential to ensure accountability, transparency, and operational sustainability. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observations, and documentation. The informants consisted of BKBU management and service users, particularly those involved in KBIHU (Hajj and Umrah Guidance Group) activities. Data validity was ensured through source and technique triangulation. The findings indicate that BKBU has implemented sharia financial management principles, including the prohibition of riba, and the application of honesty (ṣidq), trustworthiness (amānah), and transparency in financial recording and reporting. Financial management is carried out through systematic stages, including planning, implementation, supervision, and evaluation. The institution demonstrates both technical and allocative efficiency, although limitations in resources still affect optimal fund distribution in certain programs. Furthermore, periodic financial reporting and stakeholder involvement contribute to strengthening institutional accountability. This study contributes to the discourse on Islamic financial management in educational institutions by providing empirical evidence that the integration of sharia principles with modern management practices enhances financial governance. It also highlights the importance of human resource competence, administrative systems, and the adoption of simple digital tools in supporting effect
Pengaruh Penerapan Standar Akuntansi Keuangan dan Tax Planning Terhadap Kualitas Laporan Keuangan UMKM Kabupaten Karawang Siti Nur Haliza; Yanti; Rohma Septiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5418

Abstract

This research aims to evaluate and test the effect of implementing EMKM financial accounting standards and tax planning on the quality of MSME financial reports in Karawang Regency. This research uses quantitative methodology with primary data collection. The sample for this research only consists of MSMEs based in Karawang Regency. The number of samples for this research was one hundred respondents. This research focuses on MSMEs in Karawang Regency. Using PLS and SmartPLS 3.0, analyze the relationship between dependent and independent variables. The findings of this research show that the application of EMKM accounting standards and tax planning has a positive and significant effect on the quality of MSME financial reports.