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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Khuluqiyya: Jurnal Kajian Hukum dan Studi Islam Jurnal Ilmiah Research and Development Student Proceeding of International Conference on Art, Media, and Culture (ICAMAC)
Maksalmina
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Hambatan Kebijakan Politik Pemerintah dan Ekonomi Masyarakat Aceh Utara Tahun 2021-2022 Zulham; Maksalmina
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 1 (2023): Juni
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i1.337

Abstract

The paper is to find out and explain the obstacles of political and economic policies in the form of The Village Owned Enterprise (what so called BUMDes) has developed three types of business units, namely a land pawning, a sound system rental and a cattle breeding business units. The research approach is used a qualitative method. This research was conducted using observation and interview techniques using a list of questions as a research instrument, then the data were analyzed descriptively. The theories used are decision and politics. The obstacles that occur in government and community policies include political obstacles, economy obstacle.
Analisis Penyajian Laporan Keuangan Pada Baitul Mal Provinsi Aceh Marlina, Marlina; Yuni Ayu Safitri; Samsul Ikhbar; Saiful Amri; Maksalmina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.3016

Abstract

Penelitian ini bertujuan untuk menganalisis Penyajian Laporan Keuangan pada Baitul Mal Provinsi Aceh. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualititatif yaitu membandingkan hasil objek-objek temuan dengan teori-teori yang ada dan mendukung untuk menghasilkan suatu kesimpulan. Data penelitian ini diperoleh pada bagian keuangan dan pembukuan Baitul Mal Provinsi Aceh, berupa Laporan Keuangan yang kemudian akan dibandingkan dengan PSAK 109. Akuntansi Zakat, Infaq/Shadaqah. Hasil penelitian menunjukkan bahwa laporan keuangan Baitual Mal Aceh disusun atas dasar harga perolehan (nilai historis) dengan menggunakan basiss akuntansi kas (cash basis) dan basis akrual (accrual basis). Pada laporan posisi keuangan Baitul Mal Aceh tidak terdapat pos dana amil, pihak Baitul Mal Aceh juga tidak menyajikan laporan perubahan asset kelolaan sebagaimana yang dijelaskan pada PSAK 109.
Reevaluating Ali Gomaa’s Fatwa on Bank Interest: A Detailed Ushul Fiqh Analysis Maksalmina
Khuluqiyya: Jurnal Kajian Hukum dan Studi Islam Vol. 6 No. 2 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah 2

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56593/khuluqiyya.v6i2.136

Abstract

This paper aims to reexamine Ali Gomaa’s ijtihad metodology regarding bank interest and his paradigm of thinking. Bank interest is declared usury by the majority of clerics because it is considered additional within. According to Ali Gomaa, the addition to bank interest is not considered as usury, because it is a profit from customer investments managed by the bank. This study uses qualitative method with a descriptive approach. The result of this study indicate that Gomaa’s ijtihad methodology on the fatwa of bank interest is a combination of several methods, namely bayani (studying verses and hadiths related to bank interest) then studying and selecting the opinions of previous scholars who permitted bank interest (intiqa’i) and determining the halalness of bank interest by considering the principle of jalb al-mashlahah (istishlahi). The al-maslahah is understood from Gomaa’s paradigm that the nature of a bank as an intermediary institution that functions to invest money where the capital owner (customer) also receives the results of the profit and the bank is a financial institution that can control the community in it.
MOVIE WAR STRATEGY ACCIDENT"TJOET NJA DHIEN" IN SEMIOTIC AESTHETIC STUDY Maksalmina
Proceeding of International Conference on Art, Media, and Culture (ICAMAC) Vol. 1 No. 1 (2024): Proceeding to The 1st International Conference on Arts, Media, and Culture (ICA
Publisher : Institut Seni Indonesia Padangpanjang

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

Abstract

The film Tjoet Nja Dhien has emerged as a pivotal element in Indonesian cultural and historical research, yet an in-depth examination of its use of semiotic aesthetics within the context of war remains underdeveloped.This research endeavors to address this lacuna by exploring the application of semiotic aesthetics in depicting war strategy accidents within the visual narrative of Tjoet Nja Dhien.Research Questions: First, the question of the catalyst for the war strategy accident is investigated. Second, the significance of the symbolic and aesthetic messages in the film is examined.This research employs a qualitative method to identify the depiction of war strategy accidents in the film and to explore the symbolic meaning and aesthetic messages contained in it through semiotic aesthetic analysis.The research methodology involves literature study and movie observation. The findings reveal that the depiction of the war strategy accident in the film is characterized by the internal and external conflicts experienced by the primary character. This is manifested through the utilization of visual symbols such as fire, ruins, and battlefield landscapes.From an aesthetic perspective, semiotic elements are employed to enhance the narrative, including lighting techniques that symbolize inner struggles, as well as the use of dialog and background sounds that underscore the values of struggle and sacrifice. The symbolic message of the film underscores the duality between physical and spiritual struggle, while also representing Aceh's cultural resilience in the face of colonialism.This research contributes to Indonesian film studies by enriching the understanding of the representation of war in a cultural context and by maintaining and respecting the historical values contained in the film "Tjoet Nja Dhien."
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rusmina, Cut; maksalmina; Filia Hanum; Putri Mauliza
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 6 (2024): December 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i6.3402

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap return saham secara parsial atau total pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Rasio-rasio keuangan yang diteliti adalah rasio likuiditas umum (CR), rasio utang terhadap ekuitas (DER), return on aset (ROA), total perputaran aset (TATO), dan price-to-book rasio (PBV). Ruang lingkup penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2023. Sampel dari penelitian ini diambil dari 62 perusahaan manufaktur ditentukan dengan menggunakan metode purposive sampling. Teknik pengumpulan data yang digunakan adalah dokumenter. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian ini secara parsial menunjukkan bahwa variabel CR dan TATO berpengaruh positif terhadap return saham, DER berpengaruh negatif, sedangkan ROA dan PBV tidak berpengaruh. Sedangkan variabel CR, DER, ROA, TATO, dan PBV berpengaruh terhadap return saham. Hasil uji koefisien determinasi (adjusted R2) menunjukkan nilai sebesar 0,322 yang menunjukkan bahwa variabel CR, DER, ROA, TATO, dan PBV berpengaruh terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). menunjukkan bahwa Jumlah tersebut meningkat sebesar 32,2% dari tahun 2020 ke tahun 2023.
Co-Authors Filia Hanum Marlina Putri Mauliza Rusmina, Cut Saiful Amri Samsul Ikhbar Yuni Ayu Safitri Zulham