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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 Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmu Pendidikan Islam Ihtiyath : Jurnal Manajemen Keuangan Syariah Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Al-Sharf: Jurnal Ekonomi Islam Jurnal Hibrul Ulama Innovative: Journal Of Social Science Research Jaliye: Jurnal Abdimas, Loyalitas, dan Edukasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Yurmaini Yurmaini, Yurmaini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health 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.
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.
Accountability of Financial Management of the Modern Islamic Boarding School Ta'dib Al-Syakirin Which is a Waqf Body Yurmaini, Yurmaini; Erliyanti, Erliyanti; Salam, Rangga; Anshari, Khairil
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i2.12524

Abstract

This study aims to explore financial accountability management at the Waqf-based Modern Islamic Boarding School Ta'dib Al-Syakirin. The research uses a qualitative method with a phenomenological approach. Data were collected through in-depth interviews, observations, and documentation. The results show that financial management is not yet in accordance with WAQF accounting standards, being manually managed in a simple way. The lack of staff understanding of Islamic accounting is the main factor behind the lack of transparency and financial accountability. This study recommends implementing PSAK 112 standards for financial reporting to create transparency and public trust.
Pengaruh Metode Diskusi terhadap Keterampilan Berbicara Siswa Pada Mata Pelajaran Pendidikan Agama Islam di SMK 5 Medan Pardina, Yunita; Yurmaini, Yurmaini; Nasution, Umy Fitriani
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30843

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh metode diskusi terhadap keterampilan berbicara siswa kelas 7 pada mata pelajaran pendidikan agama Islam Di SMK 5 Medan. Jenis penelitian ini kuantitatif dengan pendekatan korelasi. Untuk sampel penelitian dilakukan menggunakan rumus slovin dengan margin eror 5%. Populasi dalam penelitian ini Teknik pengumpulan data menggunakan angket dan dokumentasi. Hasil penelitian ini menunjukkan bahwa hipotesis ada pengaruh metode diskusi terhadap keterampilan berbicara siswa diterima dengan nilai signifikansi 0,000. Tingkat penggunaan metode diskusi pada mata pelajaran Pendidikan agama Islam sebesar 0,870 atau 87,0 %. Dapat dijelaskan apabila penggunaan metode diskusi ditingkatkan maka diprediksi keterampilan berbicara siswa pun akan meningkat. Sebelum diterapkannya penggunaan metode diskusi, tingkat keterampilan berbicara siswa sebesar 5.034, artinya siswa memiliki keterampilan berbicara yang sangat rendah. Dan besar pengaruh metode diskusi terhadap keterampilan berbicara siswa adalah cukup kuat (0,447 atau 44,7%) yang berada pada rentang (0,40- 0,599), sedangkan sisanya 55,3% dipengaruhi faktor lain. Adapun besar hubungan antara metode diskusi dengan keterampilan berbicara siswa adalah 0,668 atau 66,8%. Nilai R (0,668) yang berada pada rentang 0,60 - 0,799 dengan kategori kuat. Artinya terdapat hubungan yang kuat antara metode diskusi terhadap keterampilan berbicara siswa pada mata pelajaran Pendidikan Agama Islam di SMK 5 Medan.
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA PETUGAS PEMASYARAKATAN DI LAPAS KELAS IIB MUARA TEWEH Yurmaini, Yurmaini; Sumakul , Grace Christien
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 6 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja petugas pemasyarakatan di Lapas Kelas IIB Muara Teweh dan mengidentifikasi strategi manajemen sumber daya manusia (SDM) yang efektif untuk meningkatkan kinerja tersebut. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dan observasi partisipatif. Hasil penelitian menunjukkan bahwa kinerja petugas dipengaruhi oleh faktor internal seperti motivasi kerja, kompetensi, dan kesejahteraan fisik serta mental, serta faktor eksternal seperti Overkapasitas hunian, dukungan fasilitas dan sumber daya, serta kebijakan organisasi dan koordinasi antar instansi terkait. Untuk meningkatkan kinerja petugas, disarankan untuk menerapkan strategi manajemen SDM yang mencakup peningkatan pelatihan dan pengembangan kompetensi, peningkatan kesejahteraan dan motivasi petugas, peningkatan infrastruktur dan fasilitas kerja, serta penguatan kepemimpinan dan budaya organisasi.
PELATIHAN PENINGKATAN KINERJA KARYAWAN PADA PERUSAHAAN JASA CV. ARFA SUNDARI JAYA DI MEDAN TIMUR Yurmaini, Yurmaini; Hasibuan, Elwardi; Anshari, Khairil
JALIYE: Jurnal Abdimas, Loyalitas, dan Edukasi Vol. 1 No. 2 (2022): JALIYE: Jurnal Abdimas, Loyalitas, dan Edukasi
Publisher : Fakultas Keguruan dan Ilmu Pendidikan UNIVA Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/jaliye.v1i2.649

Abstract

Kegiatan pengabdian masyarakat merupakan kegiatan yang harus dilakukan oleh dosen, termasuk pada prodi ekonomi syariah. Salah satu bentuk kerjasama yang dibangun prodi dengan dunia usaha dunia industri adalah dengan CV. Arfa Sundari Jaya. Masalah yang sering terjadi di CV. Arfa Sundari Jaya yaitu dari kinerja karyawan, Dimana banyak karyawan yang tidak hadir sesuai jam kerja, selain itu tidak adanya laporan kinerja karyawan baik harian maupun bulanan. Masih banyak karyawan yang bekerja tidak sesuai dengan tugas pokok dan fungsinya serta masing banyak karyawan yang bekerja saling tunggu menunggu. Tujuan kegiatan ini dilakukan yaitu untuk memberikan pelatihan dalam peningkatan kinerja karyawan di CV. Arfa Sundari Jaya dengan metode pelaksanaannya yaitu metode ceramah, metode tanya jawab, metode brain storming, dan metode tes. Kesimpulan dari kegiatan ini adalah: 1) Peserta/karyawan menerapkan kedisiplinan dan mampu menyusun program kerja pada masing-masing unitnya. 2) Peserta/karyawan mampu memberikan ide-ide atau gagasan yang membangun untuk peningkatan kinerjanya. 3) Peserta/karyawan mampu menyusun laporan akhir dari kenerjanya masing-masing dan laporan ini menjadi dasar pengambilan keputusan pemilik usaha untuk menaikkan jabatan dan juga menaikkan gaji karyawan.
Co-Authors Azhar, Pitria Dewi Sundari, Dewi Elwardi Hasibuan, Elwardi Erliyanti, Erliyanti Khairil Anshari, Khairil Lathifa, Lathifa Lubis, Khairuddin Mahmuda Mahmuda, Mahmuda Mesran, Mesran Muhammad Thohir Nasution, Khairul Muslim Nasution, Umy Fitriani NUR ARIF, MUHAMMAD Nurhafizah Nurhafizah Pardina, Yunita Rahanum, Rahanum Ritonga, Rini Antika Salam, Rangga Saprijal, Saprijal Sugandi, Rexy Sumakul , Grace Christien Syakdiah, Halimatun Tanjung, Dewi Sundari Trikusuma, Sulthoni Ulum, Kanzul Wahyuni, Rahmadiah Yulius Dharma Zainal Arifin