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All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Journal of Education, Humaniora and Social Sciences (JEHSS) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah J-ISCAN : Journal of Islamic Accounting Research Jurnal Investasi Islam EKSYA: Jurnal Ekonomi Syariah JAMANTA Jurnal Masyarakat Mengabdi Nusantara Journal of Public and Business Accounting MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT AT-TIJARAH: Journal Islamic Banking and Finance Research J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Seuraya Jurnal Pengabdian Kepada Masyarakat
Isra Maulina
Institut Agama Islam Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Efektivitas Audit Kinerja Sektor Publik dalam Mewujudkan Good Governance melalui Akuntabilitas Pengelolaan Keuangan Publik Nabila, Putri; Isra Maulina
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

Dalam konteks tata kelola pemerintahan yang baik, akuntabilitas menjadi salah satu dimensi fundamental yang menjamin bahwa pengelolaan anggaran publik dilakukan secara transparan, efisien, dan bertanggung jawab. Berbeda dengan audit keuangan yang hanya menilai kewajaran laporan, audit kinerja berperan penting dalam menilai efektivitas, efisiensi, dan ekonomisnya kebijakan publik berdasarkan prinsip 3E. Penelitian ini bertujuan untuk mengkaji keterkaitan antara penerapan prinsip akuntabilitas dalam pengelolaan keuangan publik dan terwujudnya good governance di Indonesia dengan menggunakan pendekatan kualitatif deskriptif dengan metode studi literatur, teknik pengumpulan data melalui studi dokumentasi dan observasi non partisipatif terhadap laporan keuangan, hasil audit, regulasi fiskal, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa penguatan akuntabilitas baik dalam dimensi hukum, manajerial, program, kebijakan, maupun finansial berdampak langsung terhadap peningkatan transparansi fiskal, integritas kelembagaan, serta kepercayaan publik terhadap pemerintah. Dengan demikian, akuntabilitas bukan hanya menjadi indikator good governance, tetapi juga pilar strategis dalam reformasi tata kelola sektor publik yang berorientasi pada kepentingan rakyat secara berkelanjutan.
The Theoretical Analysis of the Role of Accounting in Achieving Good Governance in the Public Sector Wahyuni, Sri; Maulina, Isra
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 1 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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

Abstract

Good governance is an essential concept in the public sector that emphasizes transparency, accountability, efficiency, effectiveness, and public participation. Accounting plays a central role in providing reliable information as the basis for accountability and decision-making. This article aims to analyze the role of accounting in promoting good governance through literature review and a normative-critical approach. The study adopts a library research method by exploring the contributions of theories such as Agency, Legitimacy, Institutional, Stewardship, and Systems Theory to the practice of public sector accounting. The findings indicate that accounting is not merely a technical reporting tool, but also serves as an instrument of legitimacy, social control, and a driver of accountability culture. Strengthening human resource capacity, bureaucratic reform, and the implementation of information technology are critical factors in optimizing the function of accounting to support good governance in the public sector.
Membangun Kesadaran Mata Uang Nasional : Sosialisasi Rupiah Pada Anak-Anak di Desa Manyang Kecamatan Meurah Mulia Maulina, Isra; Sufrizal, Sufrizal; Iskandar; Rita Mulyani; Putri Sakinah Muti
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v3i1.2884

Abstract

The Rupiah is a strong symbol of national identity. Fostering a sense of pride and love for this currency helps strengthen national unity and identity. Manyang Village itself is one of the villages that is located quite far from the city of Lhokseumawe, in this village there are still many children who don't understand and still don't receive enough education about rupiah money, especially CBP (love, pride, understanding) of rupiah so many children are breastfed. Many people are less aware of the amount of currency and how to protect and care for that currency. Therefore, it is necessary to instill a sense of love, pride and understanding of the rupiah currency in these children. The methods used in this work program are socialization and education. The stages carried out in this work program include: Planning, implementation and evaluation.  This service aims to foster a sense of love, pride and understanding of the rupiah. The methods used in service are planning, implementation and evaluation. The results of this service show that this socialization can increase feelings of love and pride, financial education and know that money is a symbol of state economic sovereignty for children in the Desa Manyang  area regarding the Rupiah currency.
Sejarah dan pemikiran akuntansi syariah Maulina, Isra
Jurnal Investasi Islam Vol 7 No 1 (2022): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v7i1.3623

Abstract

This paper discusses the history of the birth of sharia accounting which is inseparable from thedevelopment of Islam, the obligation to record non -cash transactions as mentioned in the QS. AlBaqarah: 282 encouraged Muslims to care about recording and gave rise to the tradition ofrecording among the people, and this was one of the factors that encouraged cooperation at thattime. History proves that accounting science has long been practiced in the Islamic world,such as the term journal, which was used during the time of the Islamic caliphate with theterm "jaridah" for financial bookkeeping. Likewise with the double entry written by LucaPacioli. That way we know that Islam first recognized the accounting system because theQur'an was revealed in 610 AD, which is 800 years earlier than Luca Pacioli whopublished his book in 1494. Sharia accounting is accounting which processes financialtransactions using contracts in accordance with the provisions of the Qur'an and Hadithand ijmak. Thus, accounting has been known as a means of accountability to companyowners, so sharia accounting is more than that, namely accountability to company ownersand God.
Analisis Pengaruh Layanan Mobile Banking Terhadap Kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari Maulina, Isra; Malahayatie; Miftahul Jannah
Jurnal Investasi Islam Vol 9 No 1 (2024): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v9i1.8524

Abstract

Abstract This research aims to find out how mobile banking services, namely security, reliability and access capability, influence PT customer satisfaction. Bank Syariah Indonesia KCP Pante Bidari both partially and simultaneously. The type of research used is quantitative research with a descriptive approach. The sample used in this research was customers of PT. Bank Syariah Indonesia KCP Pante Bidari with 88 customers. Technique for distributing questions through questionnaires. The data analysis techniques used in this research are data quality tests, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests and heteroscedasticity tests, multiple linear regression tests and hypothesis tests, namely f tests, t tests and coefficient tests. determinant (R2). The data was processed using SPSS version 25. This research obtained the results that variable 1) Security had a significant negative effect on customer satisfaction at PT. Bank Syariah Indonesia KCP Pante Bidari. 2) Reliability has a significant positive effect on PT customer satisfaction. Indonesian Sharia Bank KCP Pante Bidari. 3) Access capability has a significant positive effect on PT customer satisfaction. Indonesian Sharia Bank KCP Pante Bidari. 4) Simultaneously, it is known that mobile banking service variables which include security, reliability and access capability have a significant effect on customer satisfaction at PT. Indonesian Sharia Bank KCP Pante Bidari. Keywords: Mobile Banking Services, Security, Reliability, accessibility, and Customer Satisfaction. Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh layanan mobile banking yaitu keamanan, kehandalan dan kemampuan akses terhadap kepuasan nasabah PT. Bank Syariah Indonesia KCP Pante Bidari baik secara parsial dan simultan. Adapun jenis penelitian yang digunakan adalah jenis penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah nasabah PT. Bank Syariah Indonesia KCP Pante Bidari yang berjumlah 88 Nasabah. Teknik penyebaran pertanyaan melalui kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yaitu uji validitas dan uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas, uji regresi linier berganda dan uji hipotesis yaitu uji f, uji t, dan uji koefisien determinan (R2). Data tersebut diolah menggunakan SPSS versi 25. Penelitian ini memperoleh hasil bahwa variabel 1) Keamanan berpengaruh secara negatif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 2) Kehandalan berpengaruh secara positif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 3) Kemampuan akses berpengaruh secara positif signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. 4) Secara simultan diketahui bahwa variabel layanan mobile banking yang meliputi keamanan, kehandalan dan kemampuan akses berpengaruh secara signifikan terhadap kepuasan Nasabah PT. Bank Syariah Indonesia KCP Pante Bidari. Kata kunci: Layanan Mobile Banking, Keamanan, Kehandalan, Kemampuan Akses dan Kepuasan Nasabah
Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Husna, Husna Hayati; Muslina; Isra Maulina
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.7191

Abstract

As one type of industry included in the Jakarta Islamic Index, the manufacturing industry is one of the companies that has a better level of economic stability compared to other types of companies. In addition, the manufacturing companies in JII increase the attractiveness for Muslim investors in investing. Information regarding the Company's financial condition is of concern to investors before making an investment. One of the important pieces of information that is the center of attention for a company is profit information. A review of the profits of manufacturing companies registered with JII shows a fluctuating trend and some have consistently decreased in the 3 years of observation. This condition will become increasingly severe and result in financial distress if early anticipation of the Company's financial condition is not carried out. To ensure this condition, this research was carried out to look at the financial distress conditions of manufacturing companies in JII. The analytical methods used are the Almant Z Score method and the Zmijewski method. This type of research is quantitative descriptive. The population is manufacturing companies registered with JII consecutively for 3 years and experiencing fluctuating and decreasing profit trends. The research sample consisted of seven companies. The results of the analysis using the Almant Z-Score model found that there were 3 companies in the Gray Area category of financial distress and 4 others in the safe category of financial distress. Meanwhile, the results of the analysis using the Zmijewski model show that the entire sample is in good financial health.
Pendampingan Pembelajaran Tajwid Dan Makharijul Huruf Sebagai Upaya Meningkatkan Kemampuan Membaca Al-Quran Yang Baik Dan Benar Pada Santri Tpa Darul Anwar Desa Keeh Kecamatan Meurah Mulia Maulina, Isra; Sufrizal, Sufrizal; Zefri Maulana
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): SEURAYA Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurnal seuraya.v2i2.10719

Abstract

Learning tajweed and makhrijul huruf is an important thing for Muslims to be able to read and understand the Al-Quran properly and correctly with matters related to studying the Al-Quran. Darul Anwar TPA is thesubject of one of the community service lecture activities. Based on observations in the field, many Keeh Village TPA students have been able to read the Quran, but the use of tajweed and makharijul letters is still not correct. The objectives in the implementation of learning tajweed and makhrajul letters are: 1). To reduce the possibility of reading the Quran incorrectly, which can change its meaning; 2). to help understand the Quran accurately and completely. The implementation method in this community service activity is PAR (Participatory Action Research) which is supported by observation, interviews and lectures. The results of this community service show that 65% of the students have been able to apply the science of tajweed to be able to read the Quran properly and in accordance with the rules of tajweed science and 80% of the students of TPA Darul Anwar Keeh Village are able to place or pronounce hijaiyah letters according to makhraj. The application of this mentoring method is very helpful for effective learning in educating children to be more active in learning and understanding tajweed and makharijul letters.
Penguatan Pendidikan Karakter Siswa Melalui Sosialisasi Stop Bullying Di Sdn 5 Meurah Mulia Desa Keeh Isra Maulina; Sufrizal; M. Anzaikhan; Muslina; Asra; Ria Rahayu
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2025): SEURAYA Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurnal seuraya.v3i1.12177

Abstract

Bullying is a long-standing problem among young people. Most bullying incidents involve school-aged children. Bullying often occurs at SDN 5 Meurah Mulia, Keeh Village. So that KPM group 40 students make socialization to strengthen the educational character of elementary school students. This stop bullying socialization activity was held to reduce and anticipate problems that often occur in minors. The objectives of this socialization include the following: 1). To build relationships and spread awareness about the need to stop bullying against children at SDN 5 Meurah Mulia; 2). To outline policies to stop and deal with bullying against elementary school students; 3. To teach school children in Keeh Village about the importance of social roles. The community service methods applied in the activity are observation, discussion and lecture or presentation. The result of this stop bullying socialization activity is that the personality or character education of children begins to form in a better direction and finds mutual respect and appreciation among friends. Bullying can be avoided by starting early to foster understanding among students. This will help inform and educate the children of SDN 5 Meurah Mulia on how to prevent bullying.
TRAINING ON MAKING DISH SOAP FOR IRT IN WEST PAYA ITEK VILLAGE, MEURAH MULIA DISTRICT Muslina; Maulina, Isra; Haris Fajar Fahdillah; Ayu Lian Dari; Shofia Marwa Marpaung; Julitha Indah Nahdiyah Sibuea5; Sharah; Aminah; Sufrizal; Asra
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v3i2.4094

Abstract

Laundry soap is an important product that cannot be separated from the activities of housewives in home care activities. On the other hand, the high demand is not comparable to the income level of the people in Gampong Barat Paya Iteuk who have lost their source of income because the rice fields are not being used. This prompted a team consisting of lecturers and six students to conduct training in making dishwashing soap. This activity has been implemented well and has invited positive responses from the training participants, namely housewives. Most participants want further education to develop entrepreneurial skills.
Efforts To Increase Students Interest In Further Studies Socialization Of The UIN Sultanah Nahrasiyah Campus Excellence Program Asra; Muslina, Muslina; Maulina, Isra; Sufrizal, Sufrizal; Zulfikar, Zulfikar; Anwar, Nur
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v4i2.6885

Abstract

A school is a formal educational institution or service aimed at developing students potential. Education is a conscious and planned effort to create a learning atmosphere and process so that students actively develop their potential to possess spiritual and religious strength, self-control, personality, intelligence, noble character, and the skills needed by themselves, society, the nation, and the state. In era of globalization, learning is no longer limited to school, further study at university is also necessary. Further study is one way to improve human resources within an institution. By continuing their studies, a person can broaden their knowledge and gain new experiences, which then become provisions for advancing the institution where they work. Further study demonstrates a person's dedication to improving the quality and credibility of an institution. In this effort to improve the quality of human resources, campus outreach is needed to help students choose the campus and study program of interest. The outreach activities carried out by the UIN Sultanah Nahrasiyah campus outreach team involved direct interaction and outreach at SMA/MAN in Pidie Jaya. Overall, students were very enthusiastic about this outreach and increased their interest in further study in their desired study program on campus. Ongoing outreach will continue as part of the campus development strategy. The importance of this outreach extends beyond new student registration to developing collaborative networks with schools.
Co-Authors A'la, Nurul Adha Harahap, Akmaliyah Almira Keumala Ulfah Amanda, Lusia AMINAH Asra Ayu Lian Dari Bahri, Halida Dana Siswar., Evi Iskandar, Darwanis, Dinal Adriansyah Fathul Liza Ghazali Syamni Haris Fajar Fahdillah Hayatul Putri, Cut Misra Heny Rofizar Husna Hayati Husna, Husna Hayati Husni Kamal Iqbal El Ache Muli, Muhammad ISKANDAR Iskandar Iskandar Ismaulina juliana putri Julitha Indah Nahdiyah Sibuea5 Lestari, Legi M. Anzaikhan M.Abdul Azim Malahayatie MIFTAHUL JANNAH Mirina Asrya Mutya Mudasir, Aidil Muhammad Khoiri Gusmar Muhammad Syafril Nasution Mukhtasar, Mukhtasar Muslina Muslina Muslina, Muslina Nabila, Putri Nadirsyah Nadirsyah Nur Anwar, Nur Nurul A’la Putra, Ramdani Bayu Putri Sakinah Muti Razali, Ramadhan Ria Rahayu Ristati, Ristati Rita Mulyani Salwa Afifah, Isra Sandya Pramunitia Sharah Shofia Marwa Marpaung Siti Najma Sri Wahyuni Sufrizal Sufrizal Sufrizal, Sufrizal Syafriil Nasution Visalwa Enggela Yati, Linda Zefri Maulana Zulfikar Zulfikar