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All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JAMANTA Jurnal Masyarakat Mengabdi Nusantara Journal of Public and Business Accounting Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Seuraya Jurnal Pengabdian Kepada Masyarakat
Isra Maulina
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Hasil Problem Based Learning (PBL) Analisis SWOT Dengan Olahan Susu Di Cafe Milk Square Sandya Pramunitia; M.Abdul Azim; Visalwa Enggela; Isra Maulina; Dinal Adriansyah; Ramdani Bayu Putra
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 3 (2023): September : Jurnal Masyarakat Mengabdi Nusantara
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i3.178

Abstract

The processed milk used usually comes from dairy cows which are very efficient at converting fodder in the form of concentrates and forages into milk which is of great benefit to human health. In recent years, the development of cafe milk made from dairy cow's milk in Indonesia has developed rapidly. But of course it raises problems related to competition. The way to win the competition is that restaurants must try to find out what consumers need and want, so that consumers decide to buy their products. So a SWOT analysis is needed, namely Strength, Weakness, Opportunity, and Threat that is right in facing the competition in the business world. So that the company gets a big advantage by knowing the SWOT analysis of its marketing strategy.
Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Husna, Husna Hayati; Muslina; Isra Maulina
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.7191

Abstract

As one type of industry included in the Jakarta Islamic Index, the manufacturing industry is one of the companies that has a better level of economic stability compared to other types of companies. In addition, the manufacturing companies in JII increase the attractiveness for Muslim investors in investing. Information regarding the Company's financial condition is of concern to investors before making an investment. One of the important pieces of information that is the center of attention for a company is profit information. A review of the profits of manufacturing companies registered with JII shows a fluctuating trend and some have consistently decreased in the 3 years of observation. This condition will become increasingly severe and result in financial distress if early anticipation of the Company's financial condition is not carried out. To ensure this condition, this research was carried out to look at the financial distress conditions of manufacturing companies in JII. The analytical methods used are the Almant Z Score method and the Zmijewski method. This type of research is quantitative descriptive. The population is manufacturing companies registered with JII consecutively for 3 years and experiencing fluctuating and decreasing profit trends. The research sample consisted of seven companies. The results of the analysis using the Almant Z-Score model found that there were 3 companies in the Gray Area category of financial distress and 4 others in the safe category of financial distress. Meanwhile, the results of the analysis using the Zmijewski model show that the entire sample is in good financial health.
Akuntabilitas dan Transparansi Pengelolaan Dana Zakat dalam Perspektif Akuntansi Sektor Publik dan Akuntansi Islam Mirina Asrya Mutya; Isra Maulina
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.409

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan dana zakat oleh tiga Lembaga Amil Zakat (LAZ) nasional di Indonesia, yaitu BAZNAS, Dompet Dhuafa, dan Rumah Zakat. Metode yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif. Data diperoleh dari laporan tahunan tahun 2023 yang diterbitkan oleh masing-masing lembaga. Hasil penelitian menunjukkan bahwa ketiga LAZ tersebut telah menerapkan prinsip akuntabilitas dan transparansi melalui publikasi laporan keuangan, keterlibatan audit independen, dan pelaporan berbasis syariah sesuai PSAK 109. Namun, terdapat perbedaan pendekatan dalam pelaporan, seperti BAZNAS yang menekankan pelaporan keuangan, sementara Dompet Dhuafa dan Rumah Zakat lebih fokus pada pelaporan berbasis manfaat sosial. Penelitian ini menyimpulkan bahwa praktik akuntansi sektor publik dan akuntansi Islam dapat bersinergi dalam memperkuat tata kelola zakat di Indonesia. Temuan ini memberikan kontribusi praktis bagi pengelola LAZ dan regulator untuk menyusun kebijakan pelaporan yang lebih akuntabel, transparan, dan sesuai prinsip syariah guna meningkatkan kepercayaan publik.
Efektivitas Audit Kinerja Sektor Publik dalam Mewujudkan Good Governance melalui Akuntabilitas Pengelolaan Keuangan Publik Nabila, Putri; Isra Maulina
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

Dalam konteks tata kelola pemerintahan yang baik, akuntabilitas menjadi salah satu dimensi fundamental yang menjamin bahwa pengelolaan anggaran publik dilakukan secara transparan, efisien, dan bertanggung jawab. Berbeda dengan audit keuangan yang hanya menilai kewajaran laporan, audit kinerja berperan penting dalam menilai efektivitas, efisiensi, dan ekonomisnya kebijakan publik berdasarkan prinsip 3E. Penelitian ini bertujuan untuk mengkaji keterkaitan antara penerapan prinsip akuntabilitas dalam pengelolaan keuangan publik dan terwujudnya good governance di Indonesia dengan menggunakan pendekatan kualitatif deskriptif dengan metode studi literatur, teknik pengumpulan data melalui studi dokumentasi dan observasi non partisipatif terhadap laporan keuangan, hasil audit, regulasi fiskal, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa penguatan akuntabilitas baik dalam dimensi hukum, manajerial, program, kebijakan, maupun finansial berdampak langsung terhadap peningkatan transparansi fiskal, integritas kelembagaan, serta kepercayaan publik terhadap pemerintah. Dengan demikian, akuntabilitas bukan hanya menjadi indikator good governance, tetapi juga pilar strategis dalam reformasi tata kelola sektor publik yang berorientasi pada kepentingan rakyat secara berkelanjutan.
Efektivitas Audit Kinerja Sektor Publik dalam Mewujudkan Good Governance melalui Akuntabilitas Pengelolaan Keuangan Publik Nabila, Putri; Isra Maulina
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

Dalam konteks tata kelola pemerintahan yang baik, akuntabilitas menjadi salah satu dimensi fundamental yang menjamin bahwa pengelolaan anggaran publik dilakukan secara transparan, efisien, dan bertanggung jawab. Berbeda dengan audit keuangan yang hanya menilai kewajaran laporan, audit kinerja berperan penting dalam menilai efektivitas, efisiensi, dan ekonomisnya kebijakan publik berdasarkan prinsip 3E. Penelitian ini bertujuan untuk mengkaji keterkaitan antara penerapan prinsip akuntabilitas dalam pengelolaan keuangan publik dan terwujudnya good governance di Indonesia dengan menggunakan pendekatan kualitatif deskriptif dengan metode studi literatur, teknik pengumpulan data melalui studi dokumentasi dan observasi non partisipatif terhadap laporan keuangan, hasil audit, regulasi fiskal, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa penguatan akuntabilitas baik dalam dimensi hukum, manajerial, program, kebijakan, maupun finansial berdampak langsung terhadap peningkatan transparansi fiskal, integritas kelembagaan, serta kepercayaan publik terhadap pemerintah. Dengan demikian, akuntabilitas bukan hanya menjadi indikator good governance, tetapi juga pilar strategis dalam reformasi tata kelola sektor publik yang berorientasi pada kepentingan rakyat secara berkelanjutan.
Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index Husna, Husna Hayati; Muslina; Isra Maulina
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.7191

Abstract

As one type of industry included in the Jakarta Islamic Index, the manufacturing industry is one of the companies that has a better level of economic stability compared to other types of companies. In addition, the manufacturing companies in JII increase the attractiveness for Muslim investors in investing. Information regarding the Company's financial condition is of concern to investors before making an investment. One of the important pieces of information that is the center of attention for a company is profit information. A review of the profits of manufacturing companies registered with JII shows a fluctuating trend and some have consistently decreased in the 3 years of observation. This condition will become increasingly severe and result in financial distress if early anticipation of the Company's financial condition is not carried out. To ensure this condition, this research was carried out to look at the financial distress conditions of manufacturing companies in JII. The analytical methods used are the Almant Z Score method and the Zmijewski method. This type of research is quantitative descriptive. The population is manufacturing companies registered with JII consecutively for 3 years and experiencing fluctuating and decreasing profit trends. The research sample consisted of seven companies. The results of the analysis using the Almant Z-Score model found that there were 3 companies in the Gray Area category of financial distress and 4 others in the safe category of financial distress. Meanwhile, the results of the analysis using the Zmijewski model show that the entire sample is in good financial health.
Penguatan Pendidikan Karakter Siswa Melalui Sosialisasi Stop Bullying Di Sdn 5 Meurah Mulia Desa Keeh Isra Maulina; Sufrizal; M. Anzaikhan; Muslina; Asra; Ria Rahayu
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2025): SEURAYA Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurnal seuraya.v3i1.12177

Abstract

Bullying is a long-standing problem among young people. Most bullying incidents involve school-aged children. Bullying often occurs at SDN 5 Meurah Mulia, Keeh Village. So that KPM group 40 students make socialization to strengthen the educational character of elementary school students. This stop bullying socialization activity was held to reduce and anticipate problems that often occur in minors. The objectives of this socialization include the following: 1). To build relationships and spread awareness about the need to stop bullying against children at SDN 5 Meurah Mulia; 2). To outline policies to stop and deal with bullying against elementary school students; 3. To teach school children in Keeh Village about the importance of social roles. The community service methods applied in the activity are observation, discussion and lecture or presentation. The result of this stop bullying socialization activity is that the personality or character education of children begins to form in a better direction and finds mutual respect and appreciation among friends. Bullying can be avoided by starting early to foster understanding among students. This will help inform and educate the children of SDN 5 Meurah Mulia on how to prevent bullying.
Co-Authors Asra Dinal Adriansyah Husna, Husna Hayati M. Anzaikhan M.Abdul Azim Mirina Asrya Mutya Muslina Nabila, Putri Ramdani Bayu Putra Ria Rahayu Sandya Pramunitia Sufrizal Visalwa Enggela