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Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT Ahmad Jarot; Desi Ratna Sari; Hanifatun Nisa; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.872

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Faktor-faktor yang Mempengaruhi Pencegahan Fraud: Audit Forensik, Audit Internal, dan Audit Eksternal Hanifatun Nisa; Cris Kuntadi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.86

Abstract

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.
Efektifitas Bimbingan Kelompok dengan Metode Halaqah untuk Meningkatkan Authentic Happiness Yogi Damai Syaputra; Ajril Mustaqim; Hanifatun Nisa; Monalisa; Mohamad Thohir
DA'WA: Jurnal Sosial dan Dakwah Vol 4 No 2 (2025)
Publisher : Program Studi Bimbingan Penyuluhan Islam Fakultas Dakwah IAI Miftahul Ulum Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36420/dawa.v4i2.605

Abstract

This study aims to measure the level of authentic happiness of students and to test whether group guidance with the halaqah method is effective in increasing authentic happiness. The study used a true experimental design with the Solomon Four-Group Design. The sample in this study was as many as 60 respondents, who were divided into four groups of 15 respondents from Islamic counseling and Islamic education counseling students. This research instrument used the Authentic Happiness Scale, which consisted of 23 valid statement items and a reliability of 0.870. The results of the study showed that the average authentic happiness was in the less happy category. After being given an intervention, authentic happiness increased to the happy category. The results of the study also showed that there was a difference in the authentic happiness of students in the experimental and control groups after being given a group guidance intervention with the halaqah method by controlling the initial ability of happiness. Then, the results of the study also showed that there was a difference in the authentic happiness of students in the experimental and control groups after being given a group guidance intervention with the Halaqoh method. So, it can be concluded that group guidance with the halaqah method is effective in increasing happiness.
Eksplorasi Kualitatif Implementasi Sistem Pendukung Keputusan Perekrutan Karyawan Menggunakan Metode Moora: Studi Berbasis Systematic Literature Review Salwa Robbul Izzah; Hanifatun Nisa; Nurul Firdaus; Fatakhul Widjoyo; Riyan Sisiawan Putra
Jurnal Ilmu Manajemen dan Pendidikan | E-ISSN : 3062-7788 Vol. 2 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

This research aims to explore the application of a decision support system (DSS) using the MOORA method in the context of employee recruitment. Using a descriptive qualitative approach and the Systematic Literature Review (SLR) method, the focus of this research was to understand more about the experience of the users, their perceptions of fairness in the selection process, as well as the impact of the system implementation on decision-making. To achieve this objective, semi-structured interviews were conducted with key users of the to explore MOORA's effectiveness in reducing subjectivity and improving efficiency. The findings showed that the system succeeded in improving transparency and accuracy in the selection process, although there are still technical challenges and a need for adaptation technical challenges and the need for user adaptation were initial barriers.