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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Journal of Islamic Economic and Business Research Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat

Mariana Mariana

Politeknik Negeri Lhokseumawe

Author-ID : 7109084

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

Published : 54 Documents Claim Missing Document

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Articles

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Settlement of Problematic Loans in the Unit Pengelola Kegiatan (UPK) of Pidie District did Sharia Nufiar; Mariana; Muhammad Ali
Journal of Social Science Vol. 1 No. 4 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This research aims to determine the cause of problematic credit in UPK Pidie district and problematic credit settlement procedures in UPK Pidie District as well as the settlement of problematic credit on UPK in Pidie district according to Sharia. Results of the study showed that the main factor of the cause of problematic credit in the UPK of Pidie District is because of business and business results that do not match the expectations plus more household needs that are increasingly increasing the day, earnings that do not meet the needs. Also and credit given is not fully used for capital, there are groups using loans for household needs. The problematic credit settlement procedure for UPK Pidie District is by conducting a field review, conducting coaching many times by continuing to spur the group to pay by the next set time with restructuring efforts. The settlement of problematic credit in the UPK Pidie District is appropriate because the UPK does not attract the angling but always takes a family path with the affected group members.

PENETAPAN HARGA PENJUALAN GAS LPG BERSUBSIDI DI KECAMATAN MUTIARA DITINJAU MENURUT HUKUM ISLAM Mariana Mariana
Jurnal Tahqiqa : Jurnal Ilmiah Pemikiran Hukum Islam Vol. 13 No. 2 (2019): Juli
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

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

This study aims to determine the pricing of subsidized LPG gas sales in the Mutiara District and how Islamic law views. This research uses descriptive analysis method, using observation, interview, and documentation techniques. The results of the study show the sale of subsidized LPG gas in Mutiara District at the base although it has made a profit from the price set but there is also a base still selling above the HET (Highest Retail Price) and prioritizing gas supply to retail traders and prices at retail traders even higher so that people are forced to buy because of household needs even though the price is expensive. Islamic law allows the determination of the price of 3 kg LPG gas for the achievement of benefits, but in reality, this has not been fully realized in its implementation. Therefore, it is hoped that the base will be able to comply with government regulations on the sale of subsidized LPG gas and to the government to tighten supervision on this matter.

THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL FOR REPORTING STANDARDS (IFRS) ON NET INCOME OF PUBLIC COMPANIES IN INDONESIA Mariana, Mariana; Liza, Laisa
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 1 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v6i1.2812

Adoption of IFRS (International Financial Reporting Standards) is considered as a solution to increase credibility and transparency in financial reporting and strengthen the global financial architecture. Adjustments from IFRS to Financial Accounting Standards (SAK) in Indonesia are carried out by the Financial Accounting Standards Board (DSAK). This research aims to assess the importance of profit value after IFRS implementation in non-financial companies listed on the Indonesia Stock Exchange. Data from 2018-2022 (after IFRS adoption) and 2006-2008 (before IFRS adoption) were analyzed. The variables used include earnings relevance, measured by share price, changes in earnings, earnings per share, and book value of equity. The paired sample T-test in SPSS version 25 was used for analysis. The research results show an increase in the relevance of earnings after the adoption of IFRS. Although there is no significant difference in stock prices before and after IFRS adoption, there is an average decline after IFRS adoption. However, significant differences in changes in earnings, earnings per share, and book value of equity were identified, reflecting the impact of IFRS adoption on earnings relevance.

Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor Mariana, Mariana; Rahmaniar, Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

The purpose of this study was to determine the effect of motivation and auditor independence on auditor performance at the inspectorate in the Aceh region. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were all auditors, namely 23 District/City Inspectorates in Aceh Province, from which 64 samples were obtained. The results of the study indicate that motivation affects auditor performance, this shows that there is encouragement from individual auditors that can increase the level of aspiration of quality audit urgency, toughness, tenacity, and consistency. Auditor independence affects the performance of the auditor, this shows that the auditor has an independent attitude that can improve performance. Independently hired auditors to act.

Chief Executive Officer, Financial Leverage dan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ramadana, Sri Winarsih; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

The purpose of this study is to determine the influence of the chief executive officer's gender and experience of the chief executive officer in influencing financial leverage on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed that the CEO gender affects financial leverage. This means that the gender of a CEO has a significant relationship with the use of debt. And the CEO's experience does not affect financial leverage. Because CEOs are more likely to use funds from debt and do not carefully consider their decision to use the debt.

PENGELOLAAN DANA INFAQ ASN KABUPATEN PIDIE Hendra, Arifan; Nufiar, Nufiar; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.194

This research aims to understand and analyze the management of infaq funds in Pidie Regency. The research method used is a qualitative method, which allows researchers to gain in-depth insight into the topic. In collecting data, the author used various approaches, including library research methods and field research methods. The research results show that the management of infaq funds by the State Civil Apparatus (ASN) in Pidie Regency is a process that requires compliance with regulations and ethical principles, as well as high transparency. Even though ASN has complied with government regulations regarding the management of infaq funds, there are several aspects that need to be improved. Management of distribution of infaq funds is considered to be still not on target, and these funds have not been able to effectively increase community economic empowerment.

UNSUR GHARAR DALAM PEMBERIAN VOUCHER PROMO SHOPEE Fadhiel, Zhul; Mariana, Mariana; Armia, Armia
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.197

This research aims to understand the practice of giving promotional vouchers on the Shopee application and identify elements of gharar. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that the practice of giving promo vouchers through the Shopee application is a program organized by Shopee.id. The mechanism of this program is simple, where Shopee application users who are interested in getting promo vouchers must participate in a prize draw or other promo. Users must fulfill the terms and conditions set by the organizer. These terms and conditions can be easily accessed via the Shopee application or the official Shopee website. However, gharar practices were found related to giving Shopee promotional vouchers among STIS Al-Hilal Sigli students. Some students experienced uncertainty where the vouchers were not provided as promised. For example, even though customers are supposed to get a 20% promotional voucher, the price of the item after the promo does not reflect the promised discount. For example, if the initial price of an item is IDR 10,000, it should be IDR 8,000 after the promo, but in reality this is not the case. This creates uncertainty and ambiguity regarding the benefits that users should obtain through providing promotional vouchers

PENINGKATAN MARGIN KEUNTUNGAN: PRAKTIK EFEKTIF JUAL BELI BAHAN BANGUNAN Rahmatullah, Iqbal; Mariana, Mariana; Armia, Armia
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.212

This research aims to explore the effective practices of buying and selling building materials at the Hidup Subur building shop in Sigli City. The research method used is a qualitative method with the application of field research, which involves interview techniques, documentation and observation to collect data in the field. The research results show that the practice of adding prices in the buying and selling of building materials at the Hidup Subur store creates ethical problems, including price manipulation and non-transparency. Although it provides benefits to sellers and builders, it can be detrimental to homeowners or consumers. It is important to improve transparency, honor initial agreements, and assign responsibility for customer complaints to maintain business ethics. The practice of buying and selling building materials using an additional price system has an impact on all parties involved. Although builders and sellers view it as a common and mutually beneficial practice, homeowners as consumers are sometimes unaware of the added costs. Awareness of this practice needs to be increased, and its ethical and legal aspects need to be further evaluated.

PEMBAYARAN PAJAK BUMI DAN BANGUNAN; KASUS KABUPATEN PIDIE Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.214

The research objective is related to the practice of paying Land and Building Tax (PBB) in the revenue sector at the Pidie Financial Management Agency. The general aim of the research is to gain a better understanding, analyze, or improve the PBB payment process and its impact on the revenue sector of the Pidie Financial Management Agency. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that Land and Building Tax (PBB) at the Pidie Financial Management Agency is regulated by Pidie Regency Qanun Number 1 of 2013. PBB is imposed on land and/or buildings, calculated based on the Sales Value of the Tax Object (NJOP) and the Sales Value of the Tax Object No Taxable (NJOPTKP). Collection is carried out manually by the Subdistrict PBB. Failure to pay PBB may result in sanctions, and tax collection rights expire after five years.

ANALISIS SISTEM UPAH PADA KULI ANGKUT PASAR BEUREUNUEN Mariana, Mariana; Safrijal, Safrijal
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.218

Labor and workers' wages are one of the central issues in today's industrial economy, where the majority of the population depends on the wages they earn, starting from low wage levels to the work contract system. All of this has become an issue that has sparked demonstrations among workers. Labor is not a simple resource to organize. Many factors influence these resources, such as the environment, local traditions, experience, age, leadership, wages, and so on. All these factors together form the complexity of managing a workforce. The aim of this research is to determine the wage practices of porters at the Beureunuen market and to analyze the pay system for porters at the Beureunuen market. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that the practice of paying porters at Beureunuen Market is implemented using a daily wage payment system, taking into account the amount of repas. Wages are paid daily at a percentage of 15% of the repas, and the overall wages are divided equally among all the porters involved.

Co-Authors Adela Amanda Adisti Amalia Aini, Kuratul Alsi, Alsi Shintia Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Andre Saputra Hutajulu Anhar Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Ella Oktavinata Syahputri ernita, ernita Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal Hashifa Nuri Hendra, Arifan Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah MIFTAHUL JANNAH Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nanda, Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Pashya niasty putri pasaribu Pashya, Pashya Niasty Putri Pasaribu Rahmad Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Raujatul Jannah Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Rozatul Zahara Ryanda Saputra, Ryanda Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Salwa, Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah tasya, tasya imelda Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Wirzi Karisa Yeni Irawan Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar Zulkarnaini

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