Claim Missing Document
Check
Articles

Found 10 Documents
Search

Kedudukan Profesi Akuntan Dalam Perwujudan Sustainable Development Goals (SGD’s) 2030 Berbasis Green Technology Salim Azmal; Hendra Harmain; Yenni Samri Juliati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 6 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v5i6.3748

Abstract

This study aims to identify the accountant's role in the application of green technology in the context of the Sustainable Development Goals (SDG’s). The methodology used in this study was a qualitative method with a literary approach as the foundation for information relating to the Sustainable Development Goals, accountants, and green technology to improve and build human civilization. Changes and developments have persisted to this day. From technological developments to the economy to the standard of living of the people. The development of the world today focuses on the sustainability of environmental protection programs. All existing fields, including health, education, and business, are directed towards sustainability and environmental protection. Green technology is a recent trend that supports environmental sustainability. All industries, even the one usually known as accounting, must use green technologies. The achievement of the 2030 Sustainable Development Goals (SDG’s) program and the role of accountants in day-to-day operations are both discussed in this paper. Keywords: Accountant, SDG’s, Green Technology
Wakaf dan Dasar Hukum Wakaf Yenni Samri Juliati; Maftah Rizki Addin HRP
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1431

Abstract

Waqf is one of the people's economic instruments that can be used to empower the people's economy. If used effectively, waqf and other Islamic financial mechanisms such as zakat can be used to improve people's lives. In this way, waqf can be a source of support for the social, economic and religious needs of society. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to waqf and its legal basis. The research results show that Waqf needs to be developed in a more productive direction, so that it does not undermine aspects of operational financing and administration of waqf assets. On the contrary, it provides multiple benefits to society. The legal basis for waqf is in the Al-Qur'an surah Al-Hajj: 7, Ali Imran: 92, and Al-Baqarah: 291. Meanwhile, the Sunnah of the Prophet is in the famous hadith when Umar donated a piece of land in Khaibar. The various types of waqf are divided into 3 parts, namely waqf based on purpose, based on time limits, and based on use. There are pillars of waqf, namely waqif, Mauquf bih, Mauquf 'alaih, and Sighat. BWI (Indonesian Waqf Board) was formed in order to advance waqf in Indonesia.
Analisis Penerapan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Kegunaan Informasi Akuntansi Siti Salma Sitio; Yenni Samri Juliati; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1036

Abstract

This research aims to find out whether accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has been implemented and whether the use of accounting information in Micro, Small and Medium Enterprises (UMKM) in Laut Dendang Village has been implemented. This research was conducted using qualitative methods with a descriptive approach. Data collection techniques in this research used observation, interview and documentation techniques. The types of data used are primary and secondary data as research data sources. The analysis technique used is data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has not been applied to MSMEs in Laut Dendang Village. Even though MSME actors already have financial report records, the recording carried out is still simple and only in accordance with the understanding of each MSME actor. Several MSME players have also implemented the use of accounting information as evaluation material and consideration in making business decisions.
Zakat Profesi Yenni Samri Juliati; Abdurrozzaq Ismail
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2328

Abstract

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned
Sejarah Dan Perkembangan Wakaf Dalam Islam Luthfiah Nazmi; Yenni Samri Juliati
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2329

Abstract

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.
Pengelolaan Wakaf Yenni Samri Juliati; Mahlia Putri HSB
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.2075

Abstract

Waqf is one of the people's economic instruments that can be used to empower the people's economy. In terms of terminology, waqf comes from the word waqfu which means to stop or hold something. The current phenomenon is the management of zakat in cash. Consumer orientation towards waqf tends to encourage leaders to make managers avoid productive efforts. As a result, waqf is used directly and not invested effectively. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to waqf management. The research results show that the management of cash waqf funds as an investment instrument is attractive, because the benefits from this investment - in the form of investment profits - can be enjoyed by people everywhere, both locally, regionally and internationally. This is possible because the benefits of the investment are in the form of cash which can be transferred to any beneficiary throughout the world.
Sejarah Dan Perkembangan Wakaf Dalam Islam Luthfiah Nazmi; Yenni Samri Juliati
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 2 (2024): Maret : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i2.227

Abstract

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.
PENGARUH PENGETAHUAN DAN KESADARAN TERHADAP PELAKSANAAN ZAKAT PROFESI PEGAWAI NEGERI SIPIL DI IAIN PADANGSIDIMPUAN Abdurrozaq Ismail; Yenni Samri Juliati; Nursanti Yanti
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.522

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Pengetahuan dan Kesadaran Pegawai Negeri Sipil IAIN Padangsidimpuan Terhadap Pelaksanaan Zakat Profesi. Adapun jenis penelitian yang digunakan yaitu penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan yaitu data primer menggunakan alat pengumpul data berupa kuesioner dengan jumlah sampel sebanyak 142 pegawai negeri sipil. Analisis data yang digunakan berupa analisis regresi linear berganda dengan menggunakan aplikasi IBM SPSS 24. Hasil dalam penenlitian ini menyatakan bahwa pengetahuan memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,002. Dan kesadaran memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Pada uji F simultan menunjukkan bahwa variabel pegetahuan dan kesadaran pegawai negeri sipil IAIN Padangsidimpuan berpengaruh secara bersama-sama terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Besarnya pengaruh pengetahuan dan kesadaran terhadap pelaksanaan zakat profesi pada uji R Squere sebesar 45,1%, sedangkan 54,9% lainnya dipengaruhi oleh variabel lain diluar penenlitian ini.
Pengembangan Wakaf Perumahan bagi Keluarga Berpenghasilan Rendah di Perkotaan Indonesia: Development of Housing Waqf for Low Income Families in Urban Indonesia Ema Saswita Cania; Yenni Samri Juliati
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 1 No. 2 (2024): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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

Abstract

The housing crisis in Indonesia, especially in urban areas, is becoming an increasingly pressing issue. According to data from the Central Statistics Agency (BPS), in 2022, only around 60.66% of households will live in livable houses. The housing backlog reached 12.1 million household units, with an additional need for around 1 million units each year. This urbanization causes 56.7% of Indonesia's population to live in urban areas, worsening this situation. This research offers the development of a productive waqf model for Low Income Family housing programs involving synergy between waqf institutions, the government and the private sector. This research methodology uses a descriptive-qualitative approach, describing the phenomena, potential and challenges in implementing housing waqf. The results show that managing waqf through a productive waqf approach and direct waqf can create innovative financing solutions. However, successful implementation requires strengthening regulations, public education, and cross-sector collaboration between the government, waqf institutions, and the private sector. With professional and sharia-based management, waqf can become an important pillar in housing development for urban communities and support poverty alleviation in Indonesia.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI DI KOTA MEDAN TAHUN 2010-2021 Arinil Mardhiah Rahmadani; Dwi Marlena; Albina Humaira Manurung; Rahman Hidayatullah; Yenni Samri Juliati
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 3 No. 2 (2024): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v3i2.586

Abstract

Penelitian ini berjudul “Analisis Pengaruh Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Di Kota Medan”. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi di Kota Medan. Penelitian ini menggunakan metode analisis regresi sederhana. Data yang digunakan  pada penelitian ini adalah data tahunan yang diambil dari 2010 – 2021, dipublikasikan di Badan Pusat Statistik Kota Medan. Hasil dari penelitian menunjukkan bahwa variabel bebas atau Pendapatan Asli Daerah berpengaruh positif atau signifikan terhadap variabel terikat atau Pertumbuhan Ekonomi.