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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah PARETO : Jurnal Ekonomi dan Kebijakan Publik Jurnal Ilmiah Wahana Pendidikan Akuntansi'45 Economic Reviews Journal Journal of Social And Economics Research International Journal of Asian Business and Management (IJABM)
Iqbal Noor
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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"Pemetaan Potensi Ekonomi Biru di Wilayah Pesisir JawaBarat Ujung Genteng" Venita Sofiani; Iqbal Noor
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 1 (2024): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/s8pg1y66

Abstract

Penelitian ini bertujuan untuk memetakan potensi ekonomi biru yang dimiliki wilayahpesisir Jawa Barat bagian ujung selatan di Kecamatan Ujung Genteng. Pemetaan dilakukandengan menggunakan data spasial dan survei lapangan terhadap potensi perikanan,pariwisata, dan energi kelautan yang ada. Hasil pemetaan menunjukkan Ujung Gentengmemiliki potensi besar pemanfaatan ekonomi biru khususnya di sektor perikanan tangkapdan budidaya rumput laut. Selain itu, terdapat potensi pengembangan kawasan wisatabahari terintegrasi antara wisata pantai, snorkeling dan pengamatan ikan paus.Rekomendasi kebijakan disusun untuk optimalisasi pemanfaatan potensi ekonomi biru yangramah lingkungan dan berkelanjutan di Kecamatan Ujung Genteng
Analisis strategi segmentasi pasar pada konsumen pyramidbawah dalam buku “The Fortune at the Bottom of the Pyramid” Sofiani , Venita; Iqbal Noor
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol. 7 No. 1 (2024): PARETO
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/andn5f47

Abstract

Buku The Fortune at the Bottom of the Pyramid karya C.K. Prahalad mengusulkan konseppyramid bawah yang merujuk kepada masyarakat miskin di negara berkembang sebagaisegmen pasar potensial bagi perusahaan multinasional. Penelitian ini bertujuan untukmenganalisis strategi segmentasi pasar berdasarkan konsep pyramid bawah dalam bukutersebut. Penelitian dilakukan dengan metode kualitatif dan analisis isi terhadap buku TheFortune at the Bottom of the Pyramid. Hasil penelitian menunjukkan bahwa strategisegmentasi geographic, demographic, dan behavior digunakan dalam menentukan segmenpyramid bawah. Segmen ini dinilai menarik karena jumlahnya yang besar dan belumterlayani dengan baik. Simpulan, implementasi strategi segmentasi yang tepat diperlukanagar pemasaran produk ke pyramid bawah dapat berhasil.
Penerapan Teknologi Augmented Reality dalam Pembelajaran Agama Islam Sodiki Abdullah; Iqbal Noor
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22684

Abstract

Penerapan Teknologi Augmented Reality (AR) dalam Pembelajaran Agama Islam telah menjadi topik penting dalam dunia pendidikan, khususnya dalam menyikapi perubahan paradigma pendidikan dan kemajuan teknologi. Artikel ini menyelidiki relevansi dan dampak penggunaan AR dalam konteks pembelajaran agama Islam, fokus pada meningkatkan pemahaman, minat, dan keterlibatan siswa. Metode konvensional seringkali tidak memadai untuk mempertahankan minat siswa dalam pembelajaran agama yang kompleks. Penggunaan AR menawarkan pendekatan yang lebih dinamis, visual, dan interaktif, memfasilitasi pemahaman konsep-konsep agama Islam yang sulit dipahami secara konvensional. Meskipun tantangan aksesibilitas dan pelatihan bagi pendidik masih ada, penggunaan teknologi AR menjanjikan transformasi positif dalam pembelajaran agama Islam. Artikel ini juga menguraikan hasil penelitian terbaru dan mengeksplorasi implikasi teoritis dan praktis dari penerapan teknologi AR dalam pembelajaran agama Islam. Diharapkan hasil penelitian ini dapat memberikan panduan bagi para pendidik dan pembuat kebijakan dalam mengembangkan strategi pembelajaran yang inovatif dan efektif dalam konteks pendidikan agama Islam.
Analisis Kualitas Pelaporan Keuangan dalam Upaya Meningkatkan Akuntabilitas Laporan Keuangan di Puskesmas Bantargadung Eki Rahmattuwloh; Acep Suherman; Iqbal Noor
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3360

Abstract

This research was conducted to determine the quality of financial reporting and the level of accountability of financial reports at the Bantargadung Community Health Center, Sukabumi Regency. This research uses a qualitative method using an associative descriptive approach. The results of this research show that the Bantargadung Community Health Center has implemented Government Accounting Standards (SAP) in preparing its financial reports, but in preparing its financial reports the Bantargadung Community Health Center lacks human resources from accounting personnel so that the level of accountability in the financial reports at the Bantargadung Community Health Center is less than optimal.
Analisis Pengendalian Biaya Operasional dalam Meningkatan Profitabilitass Perusahaan: Studi Kasus pada PT. Anugrah Maju Bersama Cemerlang Gambir DKI Jakarta Arfa Alamsyah; Sulaeman Sulaeman; Iqbal Noor
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3367

Abstract

This research aims to assess the effect of operational costs on profitability at PT Anugrah Maju Bersama Cemerlang, which is located in Gambir, DKI Jakarta. The method used is qualitative with an associative descriptive approach. The research results revealed that the company experienced a decrease in effectiveness in controlling operational costs, which had an impact on changes in profitability and caused losses. These findings highlight the importance of effective operational cost control to increase company profitability.
PENGARUH DIGITALISASI PENGELOLAAN PBB-P2 DAN GOOD GOVERNMENT GOVERNANCE TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA UPTD PENGELOLAAN PENDAPATAN DAERAH BPKPD KOTA SUKABUMI) Anisa Delia Agustiani; Iqbal Noor; Ismet Ismatullah
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.926

Abstract

Penelitian ini bertujuan untuk menguji pengaruh digitalisasi pajak dan good government governance terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pendekatan asosiatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada 100 wajib pajak orang pribadi PBB-P2 yang terdaftar di UPTD Pengelolaan Pendapatan Daerah BPKPD Kota Sukabumi. Analisis data dilakukan dengan metode Structural Equation Modeling (SEM) menggunakan software SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa digitalisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selanjutnya, good government governance juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Dan secara simultan, digitalisasi pajak dan good government governance berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan kontribusi sebesar 51,6% terhadap variasi perilaku kepatuhan.
Factors Affecting the Performance of Employees: Analysis in Muhammadiyah Sukabumi University Iqbal Noor; Alhidayatullah; Muhammad Abdul Aziz; Muhammad Khairul Amal
International Journal of Asian Business and Management Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i4.4562

Abstract

Leadership and organizational culture are important factors determining employee performance and ability to adapt to environmental changes.  Phenomena that happened at the University of Muhammadiyah Sukabumi is employee work that is still not optimal. The problem studied from this study is how the description of the leadership and organizational culture of the University of Muhammadiyah Sukabumi. This study aims to find out and describe the influence of leadership and organizational culture on the work of employees of the University of Muhammadiyah Sukabumi, either simultan or partially. The data from this study are all employees of the University of Muhammadiyah Sukabumi which total of 250 people. The sampling technique in this study uses census study population techniques so that the entire population is used as a sample. The questionnaire method of data collection is employed, and multiple regression analysis with simultaneous testing and partial test hypothesis testing was the method of analysis used in this investigation. Leadership and organizational culture have a beneficial impact on employee performance, according to the partial variable results of the regression analysis. Leadership, which affects employee performance by 69.3%, is the dominant independent variable.  The magnitude of the influence of the independent variable on the bound is 75.0% while the rest is as much as 25. 0% is influenced by other factors that are not studied such as salary and performance support
Pengaruh Penggunaan Cashless dan Online Shopping Terhadap Perilaku Konsumtif Gen Z Dina Cahyani; Acep Suherman; Iqbal Noor
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.410

Abstract

This study aims to determine and explain the effect of the use of Cashless and online shopping on the consumptive behavior of students of the Faculty of Economics, Muhammadiyah University of Sukabumi. This research uses an associative quantitative method by collecting data through distributing questionnaires. The population in this study were students of the Faculty of Economics, University of Muhammadiyah Sukabumi. The sample was taken randomly using the slovin formula, regardless of population strata. The questionnaire has been tested for validity and reliability. The research data used Classical Assumption analysis techniques (Normality Test, Multicollinearity Test, Heteroscedasticity Test) Multiple linear analysis tests, hypothesis testing (T Test and F Test) and using the Coefficient of Determination Test. The results of the one sample kolmogoroov-smirnov test (normality test) show that the significance value of 0.190 is greater than 0.05, it can be concluded that the residual values are normally distributed. The results of hypothesis testing using the t test show that the t value of variable X1 is 0.128 < 1.662 so there is no influence and insignificance between the use of Cashless and consumptive behavior, this shows that Ha is rejected and Ho is accepted, the t test of variable X2 shows that the t count of 3.734> 1.662 indicates that there is an influence of online shopping on consumptive behavior, so Ha is accepted and Ho is rejected. The results of the F test show that f count is 7.674> f table 3.10 with a significance of 0.000 <0.05, which means that Ha is accepted and Ho is rejected. Therefore, it can be concluded that the independent variables simultaneously have a significant effect on income levels. The test results of the coefficient of determination of variable Y amounted to 15% while 85% was influenced by other factors. It can be concluded that the use of Cashless and Online Shopping has a positive and significant effect on Gen Z Consumptive Behavior (Students of the Faculty of Economics, University of Muhammadiyah Sukabumi
ANALISIS PENERAPAN SISTEM AKUNTANSI GADAI EMAS (RAHN) BERDASARKAN PRINSIP AKUNTANSI SYARIAH PADA PEGADAIAN SYARIAH Rindi Antika; Tina Kartini; Iqbal Noor
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to analyze the implementation of the gold-backed pawn (rahn) accounting system and Sharia accounting principles, as well as the challenges and solutions associated with this implementation at the Kebonjati Sukabumi branch of PT Pegadaian Syariah. The study employs a qualitative method with a case study approach. Data were collected through interviews, observation, and document review involving six informants: the Branch Manager, Appraiser, Cashier, Vault Custodian/Warehouse Officer, and two customers utilizing the gold-backed pawn service. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data credibility was verified using source and technique triangulation. Research findings indicate that the implementation of the gold-backed pawn (rahn) accounting system adheres to established operational mechanisms, covering the recognition, measurement, recording, presentation, and disclosure of transactions. This implementation aligns with relevant Sharia-compliant Financial Accounting Standards (PSAK Syariah) and DSN-MUI Fatwas No. 25 and No. 26 of 2002, while upholding principles of fairness, transparency, and social responsibility. Interviews with customers reveal that information regarding appraised value, service fees (ujrah), rights and obligations, and repayment procedures is clearly communicated, thereby supporting the principles of transparency and fairness in transactions. Although challenges such as customer complaints, system disruptions, and difficulties in verifying gold authenticity were encountered, they were successfully managed through the application of Standard Operating Procedures (SOPs). Consequently, the implementation of the gold-backed pawn (rahn) accounting system at Pegadaian Syariah (Kebonjati Sukabumi Branch) complies with Sharia accounting principles and applicable regulations. Keywords: Sharia Accounting, Gold Pawn (Rahn), Sharia Pawn, Sharia Accounting Principles, Sharia Financial Accounting Standards (PSAK)
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL Putri Nur Azmi; Iqbal Noor; Acep Suherman
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.C (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to analyze the implementation of an inventory accounting information systen, evaluate the effectiveness of internal controls based on the Committe of Sponsoring Organizations of the Treadway Commission (COSO) framework, and examine the contribution of the inventory accounting information system to the effectiveness of internal controls at PT Asah Nero Angkasa Cianjur. The study employs a qualitative method with a descriptive approach and a case study design. The results indicate that PT Asah Nero Angkasa Cianjur has implemented an inventory accounting information system based on Accurate Online, integrated with the First In First Out (FIFO) method. The system supports real-time transaction recording, enhances inventory data accuracy, and facilitates report preparation and inventory monitoring. Based on the analysis using the COSO Framework, the internal control system is functioning reasonably well. However, certain issues persist such as stock discrepancies, expired products, slow moving items, and the overlapping of duties across operational functions which impact the effectiveness of internal controls. Therefore, the company needs to strengthen the segregation of duties, improve inventory monitoring, and conduct periodic system evaluations to enhance the effectiveness of internal controls. Keywords: Inventory Accounting Information System, Internal Control, COSO, Inventroy.
Co-Authors Acep Suherman Alhidayatullah Anisa Delia Agustiani Arfa Alamsyah Delia Delia Dikri Setia Akbar Dina Cahyani Eki Rahmattuwloh Ismet Ismatullah Muhammad Abdul Aziz Muhammad Khairul Amal Putri Nur Azmi Rindi Antika Sodiki Abdullah Sulaeman Sulaeman Sulaeman Tina Kartini Venita Sofiani Vivi Febrilian Azzira