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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Pendidikan Islam Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Sharf: Jurnal Ekonomi Islam Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora Jurnal Hibrul Ulama Journal of Innovative and Creativity
Yurmaini Yurmaini, Yurmaini
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam Yurmaini, Yurmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.93 KB)

Abstract

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA JURUSAN AKUNTANSI SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS AL WASHLIYAH MEDAN) YURMAINI, YURMAINI
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v3i1.1294

Abstract

The purpose of this study was to determine whether the work environment, professional recognition, professional training, and social values ??influence the career selection to become a public accountant. This research is included in the type of descriptive research with a quantitative approach. The primary data collection method is carried out using a questionnaire method that is distributed to respondents. The population in this study was the Accounting Department Students of the Faculty of Economics, University of Al Washliyah, Medan in 2014, amounting to 30 respondents. The results of this study are as follows: a) T test results can be seen that the work environment variable obtains the value of t-count> t-table = (2.548> 1.696) with a significance value of 0.016 <0.05, then H1 is accepted. This means that the work environment has a positive effect on perceptions of students majoring in career accounting to become public accountants. b) T test results can be seen that the professional recognition variable gets the value of t-count> t-table = (3.921> 1.696) with a significance value of 0.000 <0.05, then H2 is accepted. This means that income perceptions have a positive effect on perceptions of students majoring in career accounting into public accountants. c) t test results can be seen that the professional training variable obtains the value of t-count> t-table = (2.630> 1.696) with a significance value of 0.013 <0.05, then H3 is accepted. This means that the professional training factor has a positive effect on perceptions of students majoring in accounting as careers to become public accountants. d) The results of the t test on the variable social values ??get the value of t-count> t-table = (2.404> 1.696) with a significance value of 0.022 <0.05, then H4 is accepted. This means that social values ??have a positive effect on the interests of students majoring in accounting career to be public accountants.
THE INFLUENCE OF THE VIDEO CRITIC METHOD ON THE UNDERSTANDING OF MORALS OF CLASS IX STUDENTS OF MTS AL-ITTIHADIYAH PANGKALAN MANSYUR Aini, Nurul; Lubis, Khairuddin; Yurmaini, Yurmaini; Anwar, Khairul
Edusoshum : Journal of Islamic Education and Social Humanities Vol. 3 No. 3 (2023)
Publisher : Ikatan Cendikiawan Ilmu Pendidikan Islam (ICIPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52366/edusoshum.v3i3.91

Abstract

This research aims to determine the effect of the video criticism method on understanding morals in class IX MTs students. The type of research carried out was quantitative with an experimental method using a One Group Pretest and Post Test Design research design. The population in this study were all IX students of MTs Al Ittihadiyah Pangkalan Mansyur, with a sample selected using the Non Probability Sampling technique, namely class IX Ali, totaling 29 people. The data collection techniques used were pretest and posttest. The results of research using the IBM SPSS (Statistical Product and Service Solution) v.25 data processing program show that the average (mean) post test score was 76.38, while the average (mean) pretest score was 44.14. With the highest pretest score of 55 and post test of 90, the difference in score obtained is 35 (90-55). This shows that the video criticism method is able to improve students' moral understanding very well. Based on the mean difference test with Paired Sample T-test analysis on IBM SPSS Statistics v.25, the sign value (2-tailed) = 0.00 was obtained which was compared with the calculated result of sign a = 0.05 with a confidence level of 95%. From the results of these calculations, the sign is 0.00 ≤ 0.05, which means that H_0 is rejected or H_1 is accepted. Thus, the average student post test score is higher than the average student pretest score.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA JURUSAN AKUNTANSI SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS AL WASHLIYAH MEDAN) YURMAINI, YURMAINI
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v3i1.1294

Abstract

The purpose of this study was to determine whether the work environment, professional recognition, professional training, and social values ​​influence the career selection to become a public accountant. This research is included in the type of descriptive research with a quantitative approach. The primary data collection method is carried out using a questionnaire method that is distributed to respondents. The population in this study was the Accounting Department Students of the Faculty of Economics, University of Al Washliyah, Medan in 2014, amounting to 30 respondents. The results of this study are as follows: a) T test results can be seen that the work environment variable obtains the value of t-count> t-table = (2.548> 1.696) with a significance value of 0.016 <0.05, then H1 is accepted. This means that the work environment has a positive effect on perceptions of students majoring in career accounting to become public accountants. b) T test results can be seen that the professional recognition variable gets the value of t-count> t-table = (3.921> 1.696) with a significance value of 0.000 <0.05, then H2 is accepted. This means that income perceptions have a positive effect on perceptions of students majoring in career accounting into public accountants. c) t test results can be seen that the professional training variable obtains the value of t-count> t-table = (2.630> 1.696) with a significance value of 0.013 <0.05, then H3 is accepted. This means that the professional training factor has a positive effect on perceptions of students majoring in accounting as careers to become public accountants. d) The results of the t test on the variable social values ​​get the value of t-count> t-table = (2.404> 1.696) with a significance value of 0.022 <0.05, then H4 is accepted. This means that social values ​​have a positive effect on the interests of students majoring in accounting career to be public accountants.
PENDEKATAN DALAM PENELITIAN KUANTITATIF DAN KUALITATIF Yurmaini, Yurmaini; Erliyanti, Erliyanti; Sundari, Dewi; Anshari, Khairil
HIBRUL ULAMA Vol. 6 No. 1 (2024): Jurnal Hibrul’ulama
Publisher : Fakultas Agama Islam Universitas Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/hibrululama.v6i1.762

Abstract

Salah satu langkah penting yang mempengaruhi keberhasilan dan kualitas penelitian secara keseluruhan adalah memilih pendekatan penelitian yang tepat. Peneliti memilih metodologi yang akan digunakan, yang mencakup metode pengumpulan data, analisis, dan interpretasi hasil. Memilih pendekatan yang tepat memastikan bahwa penelitian relevan dengan tujuan yang diinginkan, meningkatkan validitas dan reliabilitas hasil, dan mengoptimalkan penggunaan sumber daya. Pemilihan pendekatan yang tepat juga memungkinkan peneliti menjawab pertanyaan penelitian dengan lebih efektif dan menghasilkan informasi baru. Selain itu, memilih penelitian yang tepat dapat membantu penelitian digeneralisasi dan memenuhi standar ilmiah yang diakui. Pendekatan penelitian yang tepat membantu peneliti dari berbagai disiplin ilmu bekerja sama lebih baik. Secara keseluruhan, memilih pendekatan penelitian tidak hanya memastikan bahwa penelitian itu akurat dan relevan, tetapi juga meningkatkan kontribusi penelitian terhadap perkembangan teori dan praktik di bidang studi tertentu.
Analisis ‘Uruf dalam Teori Akuntansi Syari’ah Erliyanti, Erliyanti; Yurmaini, Yurmaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2654

Abstract

Financial institutions, such as banks, and financial products that adhere to the Islamic sharia system are growing, as is the idea of sharia accounting. The phenomenon of the emergence of two streams of formulation of sharia accounting theory in the form of idealistic and pragmatic streams raises problems and difficulties in the development of sharia accounting thought. The research approach and analysis of ideas used are both qualitative. The results of this study indicate that sharia accounting theory is an accounting theory that is intended to account for human actions in the field of asset management entrusted to them by those who give responsibility in an appropriate manner and comply with the sharia of Allah SWT. The aspect of faith requires that sharia accounting contain monotheism toward Allah SWT. The legal aspect of amaliyah makes sharia accounting based on the understanding that accounting behavior has the value of rights and obligations, sanctions, and rewards, which are interpreted from "urf syaari" in the Al Quran and the Sunnah. The sharia accounting theory positions the human urf in his heart to achieve mahabbah, which is based on the law of practice.
Relevansi Etika Membaca Al-Qur’an dalam Kitab Mau’idzah Al Mu’minin Melalui Kegiatan Halaqah Al- Qur’an di Pesantren Al-Kautsar Al-Akbar Medan Ulum, Kanzul; Lubis, Khairuddin; Yurmaini, Yurmaini
Jurnal Ilmu Pendidikan Islam Vol 23 No No.1 (2025): JIPI: Jurnal Ilmu Pendidikan Islam, Maret 2025
Publisher : FAKULTAS TARBIYAH UNIVERSITAS QOMARUDDIN GRESIK - JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/jipi.v23iNo.1.4492

Abstract

This study aims to determine the relevance of the ethics of reading the Qur'an in the Mau'idzah Al-Mu'minin kitba through halaqah activities at the Al-Kautsar Al-Akbar Islamic Boarding School in Medan. This study uses a qualitative approach with a descriptive method and field research type. The sources of research data are the principal, teachers teaching the Mau'idzoh Al-Mu'minin book and the Al-Qur'an halaqah instructor. Data collection methods are Observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the study, it was found that most of the ethics taught in the book are in accordance with the ethics practiced during the Al- Qur'an halaqah activities, especially in terms of practicing the sunnahs that are relevant to the hadiths of the Prophet and the teachings of the salaf scholars. However, there are some ethics that are considered irrelevant by researchers because they are influenced by various contextual factors. The Al-Qur'an Halaqah not only aims to strengthen the memorization and correct the reading of the Al-Qur'an by students, but also becomes a means for students to practice the ethics that have been learned, so that they can form individuals with noble character. Thus, this halaqah activity not only has an impact on the academic abilities of students, but also on their moral and spiritual development.
ANALISI KESULITAN DALAM PEMBELAJARAN AL-QURAN HADITS DITINJAU DARI ASPEK KOGNITIF SISWA SMO SWASTA AD-DAKWAH SEI RAMPAH Mutia, Siti Iza; Lubis, Khairuddin; Yurmaini, Yurmaini
HIBRUL ULAMA Vol. 7 No. 1 (2025): Jurnal Hibrul’ulama
Publisher : Fakultas Agama Islam Universitas Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/hibrululama.v7i1.1022

Abstract

This research is motivated by the attention of the author who has made initial pbservations at the SMPS Ad-Dakwah Sei Rampah about difficulties in learning the Al-Qur’an Hadith in terms of cognitive aspects of class VII students, where a child must have difficulties in the learning process, especially children who have cognitive abilities below average, which makes it difficult for them to learn.The purpose of the research in this thesis is to find out the learning difficulties experienced by students in the Al-Qur'an Hadith subject in terms of the cognitive aspects of students at Ad-Dakwah Sei Rampah Private Middle School and to find out the supporting and inhibiting factors in overcoming learning difficulties Al- Qur'an Hadith from the cognitive aspect of Ad-Dakwah Sei Rampah Private Middle School students. This type of research is field research using qualitative methods. Data collection uses interview, observation and documentation The results of this research show that students' difficulties in learning the Al-Qur'an Hadith are that students have difficulty understanding the connected letters of the Al-Qur'an, students have difficulty in pronouncing the makhrijul letters, practicing the rules of reciting tajwid and memorizing the Al-Qur'an. and Hadith smoothly. Apart from that, the supporting factors in overcoming difficulties in learning Al-Qur'an Hadith are the existence of Al-Qur'an guidance and also complete and adequate infrastructure. Then, the inhibiting factors are the low interest and motivation of students and also family factors.
Pengaruh Teori Behavioristik Terhadap Pembelajaran Sejarah Kebudayaan Islam (SKI) Di Kelas IX MTs. Nurussalam Delitua Ali, Bobby Sultan; Yurmaini, Yurmaini; Mesran, Mesran
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2016

Abstract

Behaviorism is one of the schools of psychology that studies individual behavior in relation to observable activities. This Behaviorist Theory is known as a learning theory, as all human behavior is considered the result of a learning process. Islamic Cultural History (Sejarah Kebudayaan Islam or SKI) is a subject that begins with the origins, development, and role of Islamic culture, as well as the history of pre-Islamic Arab society. It also explores figures who made significant contributions to Islamic history in the past, including the history of the birth and prophethood of the Prophet Muhammad (peace be upon him) up to the era of the Rightly Guided Caliphs (Khulafaurrashidun). This research is a quantitative descriptive study using the results of a mini research analysis. The study was conducted at MTs. Nurussalam Deli Tua, with a population consisting of all ninth-grade students (Class IX) totaling 224 students. This research used purposive sampling technique with a sample of 47 respondents. The independent variable is the behaviorist theory, and the dependent variable is the learning of Islamic Cultural History. The measuring tool used was a questionnaire consisting of 10 questions for the independent variable and 10 questions for the dependent variable. The results showed that the application of behaviorist theory in Class IX at MTs. Nurussalam Delitua was categorized as good with a percentage of 89.16%, while the learning of Islamic Cultural History was categorized as fairly good with a percentage of 73.62%. There is a significant influence of behaviorist theory on the learning of Islamic Cultural History with an F-value of 17.603, which is greater than the F-table value of 1.679. The influence of behaviorist theory on the learning of Islamic Cultural History is 28%.
Metode Guru Dalam Meningkatkan Kemampuan Membaca Al-Quran Anak Di Tadika Nurultawfik Tolang Patani Selatan Thailand Malee, Nurfirdaws; Yurmaini, Yurmaini; Matondang, Ade Rahman
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2437

Abstract

This study aims to determine how Teacher Method In Improving Children's Al-Qur'an Reading Ability At Tadika Nurultawfik Tolang Patani Selatan Thailand and to determine the factors inhibiting children's Al-Qur'an reading ability at Tadika Tolang. The method in this thesis research is descriptive Qualitative research that uses interview, observation and documentation guidelines. The subjects of this study were guardians, school principals and students. The results of the study showed that the teacher's method in improving children's Al-Qur'an reading ability at Tadika Nurultawfik Tolang through the reading method, namely the teacher approaches the child by guiding the child individually, motivating and providing guidance so that they study diligently and seriously. The teacher also trains the child's concentration in reading the Al-Qur'an by asking the child to read one by one in front of the teacher, then the teacher trains the child's reading ability by using the form of a word, and approaches the child at each seat. The factors that influence it are a less conducive atmosphere, the family, and the child himself.
Co-Authors Adam, Mareena Ade Rahman Matondang Aini Nurul Ali, Bobby Sultan Dewi Sundari, Dewi Erliyanti, Erliyanti Khairil Anshari, Khairil Khairul Anwar Lubis, Khairuddin Lubis, Yusrina Aulia Malee, Nurfirdaws Mesran, Mesran Mutia, Siti Iza Nasution, Farida Hanum Nasution, Umy Fitriani Pardina, Yunita Salam, Rangga Tanjung, Dewi Sundari Ulum, Kanzul