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All Journal Ahkam: Jurnal Ilmu Syariah ESENSI: JURNAL BISNIS DAN MANAJEMEN BISNIS: Jurnal Bisnis dan Manajemen Islam LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum Dusturiah : Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Studia Economica: Jurnal Ekonomi Islam Jurnal EMT KITA SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Samudra Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Takammul : Jurnal Studi Gender dan Islam Serta Perlindungan Anak J-ISCAN : Journal of Islamic Accounting Research Journal of Sharia Economics JIHBIZ :Global Journal of Islamic Banking and Finance. JIMEBIS SI-MEN (AKUNTANSI & MANAJEMEN) STIES Jurnal Perbankan Syariah Darussalam (JPSDa) EKOBIS SYARIAH

Ayumiati, Ayumiati

Universitas Islam Negeri Ar-Raniry Banda Aceh

Author-ID : 686979

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 33 Documents Claim Missing Document

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Pencatatan Laba Dalam Perspektif Akuntansi Syariah dan Konvensional Ayumiati Ayumiati
EKOBIS SYARIAH Vol 1, No 1 (2017)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Tulisan ini bertujuan untuk memotret tentang rumusan laba dalam akuntansi syariah dan akuntansi konvensional, serta sistem pencatatan dan pengukuran laba dalam akuntansi syariah dan akuntansi konvensionaldan efektifitas dan keakuratan dari sistem pencatatan laba dalam akuntansi syariah dan konvensional terhadap sebuah laporan keuangan. Hasil kajian menunjukkan bahwa pada dasarnya akuntansi syariah memiliki perbedaan dengan akuntansi konvensional dalam kriteria dan batasan dalam perolehan laba. Akuntansi konvensional yang berlandaskan sistem kapitalis menganggap laba adalah tujuan akhir pencapaian usaha. Sementara akuntansi syariah memposisikan laba sebagai sarana untuk mensejahterahkan berbagai lapisan melalui hubungannya dengan sistem pembayaran zakat dan tanpa bunga. Oleh sebab itu, dibutuhkan metode pencatatan yang sesuai dengan sistem penetapan zakat. Akuntansi konvensional menggunakan metode berdasarkan harga masa lalu (historical cost) yang mana kurang sesuai dengan akuntansi syariah yang mengukur mekanisme zakat dengan menggunakan harga saat ini (current cost) dari aktiva yang dimiliki. Akuntansi konvensional yang menggunakan historical cost dan prinsip-prinsip akuntansi yang sangat terpengaruh dengan sistem kapitalis menghasilkan laporan keuangan yang cenderung menyebabkan bias dan keakuratan yang tidak relevan lagi dengan kondisi ekonomi yang sebenarnya. Akutansi syariah dengan hubungannya dengan sistem pembayaran zakat dan tanpa bunga pada pencatatan laba bukan hanya menjadi sarana menghasilkan laporan keuangan berdasarkan bisnis yang akurat dengan kondisi saat ini dan mengandung nilai material dan duniawi semata saja, namun juga mengandung nilai-nilai sosial yang ukhrawi.

Prilaku Pengusaha Elektronik Menurut Perspektif Etika Bisnis Islam (studi Kasus di Kota Banda Aceh Ayumiati Ayumiati; Azharsyah Ibrahim; Muhammad Arifin; Isnaliana Isnaliana
EKOBIS SYARIAH Vol 2, No 1 (2018)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Peneliti bertujuan melihat perilaku dari pengusaha elektronik di kota Banda Aceh dalam menentukan harga menurut etika bisnis islam dana pa saja faktor-faktor yang mempengaruhi perilaku dari pengusaha elektrronik dalam praktik jual beli. Hasil penelitian menunjukkan bahwa perilaku setiap pengusaha elektronik sangat di pengaruhi dengan motif keuntungan dan merekan tidak mengindahkan nilai-nilai yang terkadung dalam konsep etika Islam dalam bermuamalah dan faktor yang mempengaruhi pengusaha elektronik dalam menjual barangnya adalah merupakan harga, persepsi, kelangkaan dari barang dagangan, pengetahuan dari pengusaha elektronik, kejujuran serta dari segi pelayanan.

Akuntabilitas dan Transparansi Penyajian Laporan Keuangan (Studi pada Baitulmal Kota Langsa) Ayumiati Ayumiati
EKOBIS SYARIAH Vol 2, No 2 (2018)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Peneliti bertujuan melihat bagaimana akuntabilitas dan trasparansi penyajian laporan keuangan pada Baitul Mal Kota Langsa, dengan pendekatan kulitatif. Hasil penelitian menujukkan bahwa akuntabilitas penyajian laporan keuangan belum sesuai dengan PSAK 109, sedangkan bentuk transparansi yang lilakukan hanya sebatas melaporkan kinerja tahunan dalam bentuk buku laporan penerimaan dan penyaluran dan belum terpublikasi melalui web.

Budget Management of the Aceh Government: An Analysis of the Maqāṣid al-sharī’ah Approach Ayumiati, Ayumiati; Fahlevi, Heru; Yasir Yusuf, Muhammad; Abdullah, Syukriy
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 1 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i1.19886

Aceh is a region that has special autonomy and privileges based on law within the Unitary State of the Republic of Indonesia. In terms of the application of the special autonomy, four pillars shall be enacted by the government, including the implementation of religious life and the role of religious scholars in making regional policies in the context of Islamic law. This present study aims to examine the realization of regional expenditures based on their functions in accordance with the maqāṣid al-sharī’ah (objectives of the Islamic law). This normative legal study analyzed data by using the theory of maqāṣid al-sharī’ah. The data consisted of documents such as Aceh Regional Revenue and Expenditure Budget (APBA) reports, legislations, and relevant articles and books. The findings of the study revealed that the determination of regional expenditures has been moderate and reflected the realization of the maqāṣid al-sharī’ah, although less optimal. In addition, the implementation of APBA management has been in line with the maqāṣid al-sharī’ah, including protecting soul, property, religion, mind, and lineage. Yet, in the concept of maqāṣid al-sharī’ah, the proposed order should be protecting religion, soul, mind, lineage, and then property. Despite following the maqāṣid al-sharī’ah, the order of the implementation of APBA management differs from that developed by Muslim scholars. However, such hierarchical order needs not to be understood as is, since in certain conditions (i.e., emergency), protecting soul should be more prioritized than protecting religion. Moreover, the category of budget management cannot be distinguished diametrically, i.e., protection of mind also includes protection of religion since it involves funding for education and dayah (Islamic boarding schools).

The Implementation Of Policy In The Restructuring Of Financing In Islamic Banks In The Province Of Aceh, Indonesia Muksal, Muksal; Ayumiati, Ayumiati; Humaira, Annisa
Jihbiz: Global Journal of Islamic Banking and Finance Vol 6, No 1 (2024)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v6i1.25567

The objective of this study is to investigate the internal policies pertaining to the reconstruction funding of Bank Syariah Indonesia (BSI) in Aceh Province. An examination of qualitative research methodologies through the medium of an interview. The research findings indicate that the bank BSI has effectively executed its policies, which have been deemed favorable. This initiative has significantly alleviated the challenges faced by consumers, particularly Micro, Small, and Medium Enterprises (MSMEs) impacted by the Covid-19 pandemic. It has provided necessary financial support to enable their survival and sustainability beyond the crisis. There are no significant hurdles encountered subsequent to the reconstruction undertaken by the party bank, owing to the implementation of its policies. The implementation of Sharia law has significantly contributed to the improvement of customer financing in the province of Aceh.

PENGARUH PEMBIAYAAN MURABAHAH TERHADAP RETURN ON ASSET (ROA) PADA PT. BANK ACEH SYARIAH Fariza, Cut; Ayumiati, Ayumiati; Muksal, Muksal
Jihbiz: Global Journal of Islamic Banking and Finance Vol 5, No 1 (2023)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v5i1.17257

This study aims to determine the Effect of Murabahah Financing on the Profitability of PT. Bank Aceh Syariah (2019-2021 Period) and this research is secondary data based on the results of the monthly financial reports of PT. Bank Aceh Syariah for the 2019-2021 period. This type of research is quantitative research with a simple linear regression analysis method. The results of the t test show that tcount > ttable (2.909> 1.68) and a significance of 0.014 is less than 0.05, meaning that murabaha income has a positive and significant effect on profitability (ROA).

Sistem Pengendalian Internal dan Penerapan Good University Governance terhadap Kualitas Laporan Keuangan pada Perguruan Tinggi Keagamaan Islam Negeri di Aceh Ayumiati, Ayumiati; Jalilah , Jalilah
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5319

The credibility of a PTKIN financial report is very important, especially for stakeholder decision making to fund the sustainability of PTKIN in accordance with the planned targets. Among the indicators that affect the quality of financial reports are the internal control system and good university governance (GUG). The purpose of this study was to determine the application and influence of SPI and GUG on the quality of financial reports presented at PTKIN in Aceh. The approach in this study was descriptive quantitative by distributing questionnaires to the SPI and finance departments at the three PTKINs in Aceh. The results of this study indicate that there is a positive and significant effect of SPI and GUG on the quality of the financial reports presented by PTKIN.

Factors That Influence The Performance Of Islamic Bank Employees Muksal, Muksal; Ayumiati, Ayumiati; Maisyura, Annisva
Jihbiz: Global Journal of Islamic Banking and Finance Vol 7, No 1 (2025)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v7i1.28243

Employee performance is an employee's success in carrying out tasks related to organizational goals both in quantity and quality. This study aims to determine the effect of workload, work environment and work stress on the performance of BSI Banda Aceh employees, either partially or simultaneously. This research method uses a quantitative approach that is correlational. The population is 38 people or all employees of BSI Banda Aceh, while the sample is also 38 employees who are taken by total sampling technique. Data collection techniques using a questionnaire. Based on the results of the study, it is known that the workload and work environment variables have a partial effect on employee performance. While the work stress variable has no partial effect on employee performance.AbstrakKinerja karyawan merupakan keberhasilan karyawan dalam pelaksanaan tugas-tugas yang berhubungan dengan tujuan organisasi baik secara kuantitas maupun kualitas. Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja, lingkungan kerja dan stress kerja terhadap kinerja karyawan PT. Bank Syariah Indonesia Banda Aceh, baik secara parsial maupun simultan. Metode penelitian ini menggunakan pendekatan kuantitatif yang bersifat korelasi. Populasi sebanyak 38 orang atau seluruh karyawan PT. Bank Syariah Indonesia Banda Aceh, sedangkan sampel juga 38 orang karyawan yang diambil dengan teknik total sampling. Teknik pengumpulan data menggunakan kuesioner. Analisa data terdiri dari uji regresi berganda, uji t, uji F dan uji determinasi menggunakan SPSS Versi 26. Berdasarkan hasil penelitian diketahui bahwa variabelbeban kerja dan lingkungan kerja berpengaruh secara parsial terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh. Sedangkan variabel stress kerja tidak berpengaruh secara parsial terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh. Namun secara simultan, variabel beban kerja, lingkungan kerja dan stress kerja berpengaruh terhadap kinerja karyawan Bank Syariah Indonesia Banda Aceh.

Alokasi Dana Corporate Social Responsibility (CSR) pada Bank Aceh Syariah Cabang Kota Lhokseumawe mursalmina, mursalmina; Ayumiati, Ayumiati; Al Hajj, Muhammad Baihaqi
Jihbiz: Global Journal of Islamic Banking and Finance Vol 7, No 1 (2025)
Publisher : Program Studi Perbankan Syariah FEBI UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jihbiz.v7i1.28658

Corporate Social Responsibility (CSR) is a form of contribution aimed at addressing environmental concerns and enhancing community welfare. This study aims to analyze the allocation of CSR funds implemented by PT. Bank Aceh Syariah, Lhokseumawe Branch, in the education sector, economic and entrepreneurial sector, as well as the environmental sector. This research adopts a descriptive qualitative approach, employing data collection techniques such as interviews, observations, and documentation. The findings indicate that PT. Bank Aceh Syariah, Lhokseumawe Branch, has allocated its CSR funds to the education sector, including the development of Dayah infrastructure; the economic and entrepreneurial sector, such as the organization of seminars and Sunday Festivals; and the environmental sector, such as freshwater fish farming.AbstrakCorporate Social Responsibility (CSR) merupakan bentuk dari kontribusi yang mempunyai tujuan untuk memperhatikan lingkungan dan juga kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisa pengalokasian dana CSR yang sudah dilaksanakan oleh PT. Bank Aceh Syariah Cabang Kota Lhokseumawe dalam sektor pendidikan, sektor ekonomi dan kewirausahaan, serta sektor lingkungan. Penelitian ini merupakan penelitian kualitatif deskriptif, menggunakan teknik pengumpulan data dengan cara wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. Bank Aceh Syariah Cabang Kota Lhokseumawe sudah mengalokasikan dana CSR mereka terhadap Sektor pendidikan seperti pembangunan Infrastruktur Dayah, sektor ekonomi dan kewirausahaan seperti pelaksanaan kegiatan sarasehan dan Ahad Festival, serta sektor lingkungan seperti budidaya ikan air tawar.

PERAN ZAKAT PRODUKTIF TERHADAP PENINGKATAN LABA USAHA MUSTAHIQ Muksal, Muksal; Ayumiati, Ayumiati; Rahmatika, Ulia
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 9 | No. 1 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i1.15055

Banda Aceh is a location with a predominantly Muslim population, as shown by the total Muslim population of 242,221 in 2020. Considering the population, this indicates that the possibility for zakat payments in Banda Aceh is substantial. The potential for the use of zakat in the city of Banda Aceh, particularly in an endeavor to enhance welfare, is enormous. The function of zakat is not limited to alleviating poverty, but also to overcoming other societal issues. This research seeks to investigate the impact of productive zakat on operational revenue mustahiq at Baitul Mal, Banda Aceh City. This study employs a quantitative methodology for correlation research. The total population of mustahiq is 280, while the sample size is 74. Questionnaire data gathering strategies. Analysis of data using SPSS Version 26. Based on the research results it is known that the productive zakat variable has a very strong effect on mustahiq operating profit at Baitul Mal Kota Banda Aceh, where the correlation value obtained is 0.811 belonging to the very strong category, and strengthened by the t test results showing the t-value count = 11.761 > t-table = 1.666 meaning that productive zakat affects the operating profit of mustahiq at Baitul Maal City of Banda Aceh, amounting to 65.8%.

Co-Authors Aini, Intan Qurratul Akmal Riza Al Hajj, Muhammad Baihaqi Amanatillah, Dara Aprilla Cahyani Astuti, Intan Novia Azharsyah Ibrahim Eliana Eliana Eliana Eliana Eliana Eliana Eliana Kedua Evy Iskandar faris aulia Fariza, Cut Hasnita, Nevi Heru Fahlevi, Heru Humaira, Annisa Ismail Rasyid Ridla Tarigan Ismuadi Ismuadi Isnaliana Isnaliana Jalilah , Jalilah Jalilah Jalilah Katrin, Novita Maisyura, Annisva Mauriska Amalia Muhammad Arifin Muhammad Yasir Yusuf Muksal Muksal Muksal, Muksal Mursalmina Mursalmina Nanda, Teuku Syifa Fadrizha nasri zarman Nurhayati Nurhayati Nurhayati Nurhayati Rahmatika, Ulia Rahmatillah, Siti Kartika Rahmaton Wahyu Suryanti Suryanti Syarifah Raudhah Syukriy Abdullah Teuku Syifa Fadrizha Nanda Yuliadra, Teuku Fariz Yunda Zakia Zaida Rizqi Zainul, Zaida Rizqi Zainuddin . Zakia, Yunda Zarman, Nazri

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