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<![CDATA[Implementasi Jual Beli dalam Perikatan Syari’ah dan Konvensional ]]>
<![CDATA[Septiana, Evy]]>;
<![CDATA[Mahmudah, Nurul]]>
<![CDATA[ Tapis: Jurnal Penelitian Ilmiah Vol 2 No 2 (2018): Tapis : Jurnal Penelitin Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung ]]>
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DOI: 10.32332/tapis.v2i2.1326
<![CDATA[Along with the development of technology, people work together to create convenience in conducting transactions or muamalah, one of them is in term of buying and selling. Today, people can buy goods without coming directly to the seller. This certainly facilitates people for tricking. For these reasons, this research was conducted to understand the difference between Islamic and conventional practice on buying and selling engagements. This descriptive qualitative study employed literature study which obtained the result that even though the rules of all goods may be sold, but in Islam, it must not be contradicted with the quran, hadith, and benefit principle. Whereas, in conventional engagement, all goods can be absolutely sold, as long as there is willingness from both parties.]]>
<![CDATA[Pengembangan Bahan Ajar Fiqih Lingkungan berbasis Socio-Eco-Techno-Preneurship di Institut Agama Islam Negeri Metro ]]>
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[saputera, Abdur Rahman adi]]>;
<![CDATA[Alkautsar, Muhammad Syakir]]>
<![CDATA[ Tapis: Jurnal Penelitian Ilmiah Vol 4 No 2 (2020): Tapis : Jurnal Penelitian Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung ]]>
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DOI: 10.32332/tapis.v4i2.2677
<![CDATA[The lack of references to Environmental Fiqh teaching materials at IAIN Metro is an obstacle for lecturers to deliver an understanding for the students for the taught subject. This research was conducted to develop environmental Fiqh teaching materials as well as support the vision and mission of the State Islamic Institute of Metro in educating the academic community so that students understand how to manage the environment in accordance with Islamic principles to support socio-eco-techno-preneurship. The results of this study were carried out by exploring the strengths and weaknesses, collecting data, and formulating teaching materials adapted from Borg and Gall. The steps taken are compiling the initial product format, revising the product, field testing, revising the final product based on the evaluation of expert judgment, and ending with dissemination.]]>
<![CDATA[Telaah Nilai Kepastian dan Keadilan pada Regulasi Mahar dalam Pembangunan Hukum Keluarga ]]>
<![CDATA[Murdiana, Elfa]]>;
<![CDATA[Zulaikha, Siti]]>;
<![CDATA[Mahmudah, Nurul]]>
<![CDATA[ Tapis: Jurnal Penelitian Ilmiah Vol 5 No 1 (2021): Tapis : Jurnal Penelitian Ilmiah ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat of Universitas Islam Negeri Jurai Siwo Lampung ]]>
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DOI: 10.32332/tapis.v5i1.3367
<![CDATA[Explicitly, a dowry is not found in the legal protection of marriage, but normatively it is read firmly in Chapter V articles 30 to 38 of the Compilation of Islamic Law. In Article 2 Paragraph 1 of Law No. 1 of 1974 concerning Marriage states that "Marriage is legal, if it is carried out according to the laws of each religion and belief". The explanation of the article emphasizes that there is no marriage if it is not carried out according to religion and belief in accordance with the 1945 Constitution, in which a marriage will be declared valid if a dowry has been paid in it. This study will describe the dynamics of dowry in the meaning of religion and culture associated with several regulations carried out through a policy and cultural approach. The data collection techniques used were interviews and an inventory of policies on marriage and dowry which were described inductively to find the dowry formulation as part of the Ius Constituendum on Marriage Law in Indonesia. The indecisiveness of the Marriage Law as a Formal Gezet in the implementation of marriage is indicated as a factor causing the various meanings and implementation of the dowry, like the pillars and conditions of marriage. So that the essence of the dowry as the actualization of the role of women to express their rights in marriage is still injured because the dowry is actualized as a bargaining transaction between the two families of the groom and the bride. So that the high dowry actually makes women the object of transactions that reduce their rights in the implementation of marriage. Efforts to change the legal umbrella of marriage in Indonesia should be carried out for the sake of certainty and justice of marriage law for all Indonesian people, especially in the concept of dowry payments so that it can be used as the basis for the Compilation of Islamic Law in Indonesia. It is hoped that the dowry regulation can be clearly broken down in creating legal certainty and justice.]]>
<![CDATA[Implementasi Isak 35 Pada Organisasi Nirlaba (Studi Kasus Pada KNPI Kabupaten Brebes) ]]>
<![CDATA[Faidah, Yusri Anis]]>;
<![CDATA[Mahmudah, Nurul]]>
<![CDATA[ Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya ]]>
Publisher : <![CDATA[Prisani Cendekia ]]>
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<![CDATA[Nonprofit organizations play a strategic role in social and community development and are required to manage and account for financial resources in a transparent and accountable manner. The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the Presentation of Financial Statements of Nonprofit-Oriented Entities is expected to improve the quality and accountability of nonprofit financial reporting. This study aims to analyze the implementation of ISAK 35 and its implications for financial reporting accountability at the Indonesian National Youth Committee (Komite Nasional Pemuda Indonesia/KNPI) of Brebes Regency. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Primary data were obtained from interviews with organizational management, while secondary data were derived from organizational documents and relevant regulations. The findings indicate that the implementation of ISAK 35 at KNPI Brebes Regency remains limited, with only approximately 30 percent of the standard requirements applied. Financial reporting practices are still confined to cash inflow and cash outflow records, without the preparation of comprehensive financial statements as mandated by ISAK 35. This condition results in low levels of financial accountability and transparency, with reporting practices focusing more on activity accountability rather than comprehensive financial accountability.]]>
<![CDATA[Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes ]]>
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[Faidah, Yusri Anis]]>;
<![CDATA[Utami, Erni Unggul Sedya]]>;
<![CDATA[Widianto, Andri]]>
<![CDATA[ Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy ]]>
Publisher : <![CDATA[Jaanur Elbarik Indonesia ]]>
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DOI: 10.65065/jn2jyh06
<![CDATA[The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.]]>
<![CDATA[UPAYA PENINGKATAN PEMAHAMAN AKUNTANSI KEUANGAN DESA PADA SISWA/SISWI SMK DI KABUPATEN TEGAL ]]>
<![CDATA[Faidah, Yusri Anis]]>;
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[Rahmadiane, Ghea Dwi]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v9i4.33126
<![CDATA[Abstrak: Salah satu upaya untuk mewujudkan pemerintah desa yang bersih maka pemerintah desa diwajibkan untuk menyusun laporan keuangan desa. Dengan adanya digitalisasi pelaporan desa, sumber daya saat ini masih banyak yang belum siap dan perlu adanya generasi yang bisa menyesuaikan diri dengan tantangan yang ada. Generasi muda sebagai penerus pengelola desa perlu dibekali pemahaman akuntansi keuangan desa karena hal tersebut merupakan upaya untuk memberikan pengetahuan lebih dalam mengenai Akuntansi Keuangan yang ada di sekolah khusunya terkait Akuntansi keuangan desa. Tujuan pada kegiatan pengabdian ini adalah untuk meningkatkan kesadaran pemahaman tentang akuntansi keuangan desa dan aplikasi SIK Bumdes. Siswa-siswi mampu memahami materi tentang dasar akuntansi keuangan desa secara mendalam agar secara praktek dapat diterapkan setelah menyelesaikan proses belajarnya serta mampu menghadapi setiap permasalahan yang ada di desa dengan mudah. Berdasarkan hasil survei pada siswa/siswi SMK di Kabupaten Tegal masih kurang referensi terkait dengan akuntansi keuangan desa dan aplikasi SIK Bumdes. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dalam bentuk pelatihan ceramah dan praktik keuangan SIK Bumdes yang dilakukan selama 2 hari, dimana peserta terdiri dari siswa siswi SMK Peristek Pangkah Kabupaten Tegal sebanyak 30 siswa. Kegitan PKM ini dilaksanakan di ruang Aula sekolah. Kegiatan PKM dapat meningkatkan kemampuan pemahaman baik secara pemahaman teori maupun yang ada di lapangan (Desa) tentang akuntansi keuangan desa yang diperoleh dari hasil diskusi dan Tanya jawab. Dari hasil evaluasi pelaksanaan menggunakan kuesioner yang dibagikan kepada peserta, dapat digambarkan bahwa setelah materi disampaikan terlihat kenaikan tingkat pemahaman menjadi 91% dari peserta.Abstract: One effort to achieve clean village governance requires village governments to prepare village financial reports. With the digitalization of village reporting, many current resources are still unprepared, and a generation capable of adapting to the challenges is needed. The younger generation, as the next generation of village managers, needs to be equipped with an understanding of village financial accounting, as this is an effort to provide deeper knowledge of financial accounting, particularly in schools. The purpose of this community service activity to increase awareness of village financial accounting and the application of SIK Bumdes. Students were understand the material on the basics of village financial accounting in depth so that it can be practically applied after completing the learning process and are able to face any problems that exist in the village easily. Based on the results of a survey on vocational high school students in Tegal Regency, there is still a lack of references related to village financial accounting and the application of SIK Bumdes. This Community Service Activity was carried out in the form of training presentation and financial practices of SIK Bumdes conducted for 2 days, where participants consisted of 30 students of SMK Peristek Pangkah Tegal Regency. This PKM activity was held in the school hall. PKM activities can improve the ability to understand both theoretically and in the field (Village) about village financial accounting obtained from the results of discussions and questions and answers. From the results of the implementation evaluation using a questionnaire announced to participants, it can be interpreted that after the material was presented, there was an increase in the level of understanding to 91% of participants.]]>
<![CDATA[PENGARUH FINANCIAL LITERACY, PARENT INCOME, HEDONISME TERHADAP MANAJEMEN KEUANGAN MAHASISWA PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[Retnosari, Retnosari]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi) ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v10i2.853
<![CDATA[The COVID-19 pandemic triggered significant changes to the economic sector which affects the personal economy. This impact affects the behavior of financial management. One of the groups that affected are students who run into a shift in needs. The study aims to examine the effect of financial literacy, parent income, and hedonism on student financial management during the COVID-19 pandemic. The dependent variable in this study is financial management behavior, while the independent variables are financial literacy, parent income, and hedonism. The population and sample in this study were students of the S1 Accounting study program, Faculty of Economics, Tidar University class 2018. The research methodology used in this study was a quantitative approach, and data analysis used multiple linear regression through the SPSS program. The results showed that the financial literacy and hedonism variables had a positive and significant effect on student financial management behavior during the COVID-19 pandemic, while the variable that had no effect on student financial management behavior during the COVID-19 pandemic was parent income.]]>
<![CDATA[Usia, Paritas dan Pendidikan Ibu Berhubungan dengan Penggunaan Kontrasepsi IUD di Puskesmas Mergangsan Kota Yogyakarta ]]>
<![CDATA[Sava Putri Antika Dewi]]>;
<![CDATA[Mahmudah, Nurul]]>
<![CDATA[ Sehat Rakyat: Jurnal Kesehatan Masyarakat Vol. 5 No. 2 (2026): Mei 2026 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/sehatrakyat.v5i2.7252
<![CDATA[The Family Planning Program is a government effort to control population growth and improve family welfare. One of the recommended contraceptive methods is the Intrauterine Device (IUD) due to its high effectiveness and long-term nature. However, IUD use is still influenced by various factors, including age, parity, and maternal education level. This study aims to determine the relationship between age, parity, and maternal education with IUD contraceptive use at the Puskesmas (Community Health Center) Mergangsan in Yogyakarta Municipality. This study employed an analytical design with a case-control approach. The study population was all 470 active Family Planning Program participants in Puskesmas Mergangsan. A sample of 216 respondents consisting of 108 IUD users and 108 non-IUD users were selected using a simple random sampling technique. Data were obtained from secondary data from family planning service records and statistically analyzed using the Chi-Square test for bivariate analysis. The results of the study showed that the majority of IUD users were in a non-risk age group (20–35 years) (69 respondents - 63.9%), had 1–3 children (98 respondents - 90.7%), and had secondary education (52 respondents - 48.1%). The results of the bivariate analysis showed a significant relationship between age (p = 0.000), parity (p = 0.009), and maternal education (p = 0.000) with IUD contraceptive use. The conclusion of this study is that age, parity, and maternal education are significantly related to IUD contraceptive use. Increased education and family planning counseling are needed to encourage more optimal IUD use.]]>
<![CDATA[Community Participation as a Moderating: Effect of Village Officials’ Competence on Fund Accountability ]]>
<![CDATA[Widianto, Andri]]>;
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[Artanti, Destiana]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v5i4.6295
<![CDATA[Purpose: This study aims to analyze the effect of village officials’ competence on the accountability of Village Fund management and examine the moderating role of community participation in strengthening this relationship. Research Methodology: A quantitative research design was employed using survey data collected from 97 village officials in Tegal Regency through purposive sampling method. Data were obtained via offline questionnaires and analyzed using SmartPLS. Results: The findings indicate that village officials’ competence significantly and positively affects Village Fund management accountability. Furthermore, community participation significantly moderates and strengthens the relationship between competence and accountability, suggesting that higher public involvement enhances the effectiveness of good governance in achieving transparency and responsible financial management. Conclusions: Accountability in Village Fund management is influenced by the competence of village officials and active community participation as a reinforcing factor. The synergy between professional capacity and participatory oversight is essential for realizing transparent and accountable village governance. Limitations: The small sample size is insufficient for generalization, so further research should be conducted with a larger sample size, not limited to Tegal Regency. Furthermore, the moderating variable is only one, so future research should consider internal control systems, organizational culture, or information technology maturity. Contributions: This study provides substantial theoretical, empirical, and practical contributions in the field of village fund governance. Theoretically, the authors successfully integrate Stewardship Theory with Good Governance perspectives within a moderation framework.]]>
<![CDATA[Hubungan antara kompetensi profesional guru dan disiplin belajar terhadap hasil belajar IPA materi panas dan perpindahannya kelas V sekolah dasar ]]>
<![CDATA[Mahmudah, Nurul]]>;
<![CDATA[Rintayati, Peduk]]>;
<![CDATA[Adi, Fadhil Purnama]]>
<![CDATA[ Jurnal Pendidikan Dasar Vol 11, No 1 (2023): Jurnal Pendidikan Dasar ]]>
Publisher : <![CDATA[Universitas Sebelas Maret ]]>
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DOI: 10.20961/jpd.v11i1.62984
<![CDATA[The purpose of this research is to 1) determine whether there is a relationship between teacher professional competence and science learning outcomes; 2) the relationship between learning discipline and science learning outcomes; 3) the relationship between teacher professional competence and learning discipline together with science learning outcomes. The method used is a correlational method. The sample is 86 students in grade 5th of 3 elementary schools. Data collection techniques use tests in the form and questionnaires. The data analysis technique used in this research is simple correlation analysis and double correlation analysis. Based on the results of data analysis, it can be concluded that 1) there is a significant relationship between teacher professional competence and science learning outcomes, namely the correlation coefficient rcount (0.457) > rtable (0.217) with a significance of tcount (4.712) > ttable (1.988); there is a significant relationship between learning discipline and science learning outcomes with a correlation coefficient of rcount (0.642) > rtable (0.217) with a significance of tcount (7.67) > ttable (1.988); there is a significant relationship between teacher professional competence and learning discipline together with science learning outcomes, namely (0.687) > rtable (0.217), the significance of Fcount (37.0037) > Ftable (3.1065)]]>
