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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 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 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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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.
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 Institut Agama Islam Negeri 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.
The Theoretical Analysis of the Role of Accounting in Achieving Good Governance in the Public Sector Sri Wahyuni; Isra Maulina
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.
Co-Authors A'la, Nurul Adha Harahap, Akmaliyah Almira Keumala Ulfah Amanda, Lusia AMINAH Asra Asra Ayu Lian Dari Bahri, Halida Dana Siswar., Evi Iskandar, Darwanis, Dinal Adriansyah Fathul Liza Ghazali Syamni Haris Fajar Fahdillah Hayati, Husna Hayatul Putri, Cut Misra Heny Rofizar 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, Malahayatie MIFTAHUL JANNAH Mirina Asrya Mutya Mudasir, Aidil Muhammad Khoiri Gusmar Muhammad Syafril Nasution Mukhtasar, Mukhtasar Muslina Muslina Muslina Muslina, Muslina 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, Sufrizal Syafriil Nasution Visalwa Enggela Yati, Linda