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All Journal DE JURE Al-Ahkam I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Asy-Syari'ah JICSA Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Isti`dal : Jurnal Studi Hukum Islam SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Assets: Jurnal Akuntansi dan Pendidikan JURIS (Jurnal Ilmiah Syariah) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JAE (Jurnal Akuntansi dan Ekonomi) International Journal of Economics, Business and Accounting Research (IJEBAR) Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Jurnal Ekonomi dan Perbankan Syariah Jurnal Rekognisi Akuntansi (JRA) JURIS (Jurnal Ilmiah Syariah) Media Riset Akuntansi Auditing & Informasi Yurisprudentia: Jurnal Hukum Ekonomi Borneo : Journal of Islamic Studies RESLAJ: Religion Education Social Laa Roiba Journal

Wahidullah Wahidullah, Wahidullah

Universitas Islam Nahdatul Ulama Jepara

Author-ID : 609255

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PROBLEMATIKA ISBAT NIKAH DALAM OPTIK PERUNDANG-UNDANGAN Wahid Wahidullah; Ricky Khoirul Umam
JURIS (Jurnal Ilmiah Syariah) Vol 18, No 2 (2019)
Publisher : Institut Agama Islam Negeri Batusangkar

The marriage certificate is the process of recording marriage to a marriage that is carried out on a legal basis and has not been approved by the legality or marriage certificate of the marriage. The purpose of the marriage ratification is to obtain legal certainty that is appropriate to the marriage that has been done, namely by registering a marriage and obtaining a marriage certificate to facilitate the civil process in the family. This type of research is qualitative by discussing sociology and it was carried out using inductive analytical methods by discussing the issue of the implementation of marriage rights in the field and the implications of marriage rights to the status of marital power in terms of the system of agreement-invitation legislation. The results of this study are the implementation of the marriage certificate in the Jepara Religious Court has been carried out according to procedures that have been received and carried out by the Jepara Religious Court in accordance with the provisions of the procedural law of the religion in accordance with statutory provisions regulated by Law Number 50 Year 2009 concerning the Religious Courts.

PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL Jumaiyah Jumaiyah; Wahidullah Wahidullah
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in-depth interviews and documentation. The results show that temporary officials, managed fund well to established many programs to increase the community wealth.

THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY Jumaiyah Jumaiyah; Wahidullah Wahidullah; Mohamad Khoiru Rusydi
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.12226

ABSTRACTThis study aims to reveal the existence of accounting during the reign of Queen Kalinyamat Jepara. The method used is an archaeological approach. Field studies were done, such as observations on the research object site and interviews with residents still doing business in carving. The results show that accounting is a social, economic, and cultural process visible on existing sites, such as carvings that are very valuable in art. The role of the queen, who reigned for 30 years, shows that the existence of accounting can create a harmonious relationship between humans, art, and culture.ABSTRAKPenelitian ini bertujuan mengungkap keberadaan akuntansi pada masa Ratu kalinyamat Jepara. Metode yang digunakan kualitatif dengan pendekatan arkeologi. Studi lapangan dilakukan seperti observasi pada situs obyek penelitian serta wawancara pada penduduk yang masih meneruskan usaha di bidang seni ukir. Hasil penelitian menunjukkan bahwa akuntansi adalah proses sosial, ekonomi dan budaya yang terlihat pada situs-situs yang ada seperti ukiran yang sangat bernilai seni. Peran ratu yang berkuasa selama 30 tahun ini menunjukkan bahwa keberadaan akuntansi dapat menciptakan hubungan yang harmonis antara manusia, seni, dan budaya.

Determinants Of Land And Building Tax Payer Compliance With Applicable Laws jumaiyah jumaiyah; Risa Ardianti; Wahidullah Wahidullah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.340

One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.

Is The Dupont System Method Can Analyze Financial Reports? Wahidullah, Wahidullah; Istiqomah, Istiqomah
Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2023): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v11i2.482

The purpose of this research is to determine the calculation of financial report performance and the results of the analysis of Bank Mega Syariah's financial report performance for the 2012–2021 period using the DuPont System method. This research method uses a qualitative descriptive method. In the calculations and data analysis carried out on the performance of Bank Mega Syariah's financial reports for 2012–2021, it can be seen from 3 indicators, namely Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return On Investment (ROI). From the results of the calculations carried out, we obtained fluctuating results with the average of the three indicators, namely Net Profit Margin of 37.7%, the average gain for the last ten-year period Total Asset Turnover was 0.22 times, and the average gain, the average Return On Investment score is 0.08%, which shows the performance assessment is based on the ROI criteria assessment, namely Unhealthy. Based on the results of the performance analysis based on the calculations obtained, namely the bank's ability to obtain net profits from low income, the company is not efficient in utilizing all its assets, and the company's ability to generate net profits is less efficient.

Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Pada Panti Asuhan Al-Huda Ridwaniyah Jumaiyah, Jumaiyah; Jumaiyah, Jumaiyyah; Wahidullah, Wahidullah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study is to find out whether the nonprofit organization implements financial statements in accordance with Statement of Financial Accounting Standards (PSAK 45) on financial reporting of nonprofit organizations. This research uses descriptive qualitative method. taking data using observation, interviews, and documentation. Direct observation was conducted on the subject of research with the knowledge of the board and without the knowledge of the board, the interview was done to the Orphanage management, while the documentation was taken from the financial report data which is owned by the board. The results of this study indicate that the orphanage compiles the activity report and the statement of financial position at the end of the period. While cash flow and notes reports on financial statements (CaLK) have not yet been compiled. Suggestions from this study orphanage should prepare a complete financial report in accordance with PSAK 45. Keywords: orphanage, PSAK number.45, non-profit, financial report

A PORTRAIT OF SHARIA BUSINESS SYMBOLIZATION AND ITS SOLUTIONS Jumaiyah, Jumaiyah; Wahidullah, Wahidullah
I-Economics Vol 6 No 1 (2020): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/https://doi.org/10.19109/ieconomics.v6i1.5474

Abstract The purpose of this study is to determine whether the knockout arisan money system is in accordance with sharia principles or not. The research method used is a qualitative descriptive method by observing, interviewing, and collecting documents as supporting data of KSPPS BMT Lumbung Artho Jepara Central Java Indonesia that implements the Yad Dhamanah Wadi'ah contract with the explanation that the stored assets or items can be used by aid providers and can also distribute to its members. However, the agreement is not in accordance with the fatwa of the National Sharia Council of Indonesian Majlis Ulama about the nature of Wadi'ah saving that deposits can be withdrawn according to the wishes of the depositors and not waiting for lottery numbers to take their deposits. Furthermore, the application of the bonus giving also deviates from the voluntary Wadi'ah contract and the bonus agreement at the beginning of the contract. However, because the practice of knockout arisan money system has already existed in the community, therefore the solution for its implementation is by using the agreement of the al-qardh (debt-receivable) and Mudharabah (profit-sharing) contracts that are closer to Islamic principles. Keywords: Money Arisan, Falling Systems, Islamic Principles, Culture

Indonesia’s Constitutional Identity: A Comparative Study of Islamic Constitutionalism Nggilu, Novendri Mohamad; Wahidullah, Wahidullah; Noviawati, Evi; Ismail, Dian Ekawaty
De Jure: Jurnal Hukum dan Syari'ah Vol 16, No 2 (2024)
Publisher : Shariah Faculty UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/j-fsh.v16i2.29851

Constitutionalism in Muslim-majority countries faces the challenge of balancing the application of Islamic principles with modern values in the context of the nation-state. This research aims to analyse how Indonesia’s constitutional identity, based on the pluralistic Pancasila, differs from other Muslim-majority countries such as Egypt, Pakistan, and Iran, emphasising Sharia as the foundation of law. Using statutory, historical, and comparative approaches, this research finds that the Indonesian model creates a unique harmony between religious pluralism and Islamic values, different from the dominant theocratic. The novelty of this article is its comparative analysis of constitutional identities in Muslim-majority countries, particularly emphasising Indonesia's unique pluralistic model. In contrast to Egypt, Pakistan, and Iran, which incorporate Islamic principles to varying extents, Indonesia adopts a Pancasila-based approach that integrates religious values within an inclusive, pluralistic framework. This model illustrates how religious values coexist with democratic principles and human rights. The study positions Indonesia as a potential model for balancing nationalism, religious diversity, and modern legal frameworks, providing valuable lessons for other Muslim-majority countries facing similar challenges.

BRIDGING PUBLIC PERCEPTION: BARRIERS TO ISLAMIC BANKING ADOPTION Wahidullah, Wahidullah; Jumaiyah, Jumaiyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13414

This study aims to assess the current views of the Jepara community towards sharia banking products, as well as the factors that influence these perceptions. This thesis was prepared using descriptive-qualitative research methods. A study of citizens' perceptions shows that sharia banking products are considered easy to use, cost-effective, and convenient. They appreciate the availability of ATM cards and BSI banking facilities for transactions anytime and anywhere. For interbank transfers, the administration fee is cheap—only 2,500. Sharia People's Economic Bank (SPEB) products are not subject to any administration fees or deductions, thus ensuring security, reliability, and compliance with Islamic principles. Factors that influence public perception of sharia banking products include understanding determinants, motivation factors, size factors, and movement factors. These factors have contributed to the perception that people are reluctant to use Islamic banks due to a lack of understanding of banking products. Compliance with Sharia is now very minimal.

An ANALYSIS OF THE APPLICATION OF EXPENSE FINES TOWARDS DELINQUENCY IN FINANCING OF QARDH AGREEMENTS ON MEMBERS AT KSPPS BMT AL HIKMAH SEMESTA, KALIAMAN BRANCH Ningrum, Sinta Nadia; Wahidullah, Wahidullah; Nafisah, Zahrotun
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 001 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Special Issue
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i001.8758

The Sharia Savings and Loans Cooperative (KSPPS) BMT Al Hikmah Semesta plays an important role in providing financial access to communities that have not been reached by formal financial institutions. The main challenge that threatens the stability of the cooperative is late payment of financing. To overcome this problem, KSPPS uses a kifarat fine as a sharia-based method to encourage members to pay off their debts. The purpose of this study was to evaluate how effective the implementation of kifarat fines in qard agreements is and the impact on the financial behavior of members of the agreement. The results of the study, collected through in-depth interviews, indicate that kifarat fines can increase members' financial awareness and responsibility and encourage timely payments. However, some members oppose this policy, especially those who are facing financial difficulties. the implementation of kifarat fines must be in accordance with sharia principles by considering fairness, transparency, and the economic conditions of members. Financial education and a periodic evaluation system will support this policy. kifarat fines should be used not only as punishment, but also as a tool to teach and improve how to manage sharia microfinance.

Co-Authors Ali Djamhuri Ansori, Miswan Athi’ Nihayatur Ruhmi Dian Ekawaty Ismail Evi Noviawati Farida, Yushinta Eka Farida, Yushinta Eka Faridlotun Nimah Henry Agus Sulistiyono istiqomah istiqomah Jumaiyah Jumaiyah Jumaiyah Jumaiyah Jumaiyah, Jumaiyah Jumaiyah, Jumaiyyah Luky Mudiarti Mohamad Khoiru Rusydi Mubarok, Ahmad Fauzan Muhammad Fauzi Murniati Murniati Murniati, Murniati Nafisah, Zahrotun Nasiroh, Ulyatin Nida, Putri Khoirin Ningrum, Sinta Nadia Novendri M Nggilu Nur Kholis Nur Kholis Rahma, Aida Ricky Khoirul Umam Risa Ardianti Rokmah, Fadilatur Sadiyah, Khalimah Siti Aliyah Solikhul Hidayat Umam, Ricky Khoirul Utami, Cahyaning Budi Widiyaningsih, Yeni Wulandari, Felina Dwi

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