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All Journal Journal Informatic, Education and Management (JIEM) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Triwikrama: Jurnal Ilmu Sosial
Nursyidah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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EFEKTIVITAS REGULASI PENGELOLAAN ASET NEGARA DALAM MENINGKATKAN PENDAPATAN NEGARA Clodya, Ferika; Nursyidah; Mazura, Desi; Rahim, Rafidah
Triwikrama: Jurnal Ilmu Sosial Vol. 6 No. 12 (2025): Triwikrama: Jurnal Ilmu Sosial
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6578/triwikrama.v6i12.10392

Abstract

State asset management plays a very important role in increasing state revenue, which in turn can be used to finance development and improve public welfare. In recent years, Indonesia has developed various regulations governing state asset management, including more targeted and efficient management policies and strategies. However, the effectiveness of these regulations still needs to be evaluated, because challenges in state asset management such as lack of transparency, lack of coordination between agencies, and suboptimal utilization of state assets still occur. This article aims to analyze the effectiveness of state asset management regulations in increasing state revenue and identify obstacles and challenges in their implementation. With a qualitative approach involving literature review and policy analysis, the results of this study are expected to contribute to improving state asset management policies and regulations in Indonesia. The findings in this article indicate that although state asset management regulations are quite adequate, there are several obstacles that affect their effectiveness in increasing state revenue, including limited human resources and a weak monitoring system.
The Influence Of Accountability And Transparency On The Management Of Health Operational Assistance Funds (BOK) Muhammad Naim; Nursyidah; Lidia Nurliana; Sarah Nabila; Fahra Vinola Isma Dwiyani
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.156

Abstract

This study aims to determine the effect of accountability and transparency on the management of the Health Operational Assistance (BOK) fund at Puskesmas Jeumpa, Bireuen Regency. The topic was chosen due to the crucial role of BOK in supporting promotive and preventive health programs, and the frequent issues of fund mismanagement. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires with a Likert scale of 1–5 distributed to 73 respondents and analyzed using multiple linear regression. The findings indicate that both accountability and transparency have a positive and significant effect, both partially and simultaneously, on BOK fund management. The coefficient of determination of 78.8% shows that these two variables explain most of the variation in fund management. In conclusion, higher levels of accountability and transparency lead to better BOK fund management. It is recommended that the health center and local government strengthen accountability mechanisms, improve information disclosure, and enhance supervision to optimize the effective and efficient use of BOK funds.
ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES Nursyidah; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.791

Abstract

Islamic banks provide a financial solution for individuals who have surplus funds and wish to channel them towards those who require funding. One way in which banks can distribute funds to the community is through the sale and purchase of goods based on sharia principles, such as murabaha, salam and istishna. At PT Bank Aceh Syariah, murabahah financing is popular among customers, which adheres to the sharia principles as per the DSN-MUI Fatwa No. 4/DSN-MUI/IV/2000, while the accounting standards used are PSAK No. 102 and PAPSI 2013 for Islamic Banking Accounting Guidelines. The aim of this study is to examine the application of sharia accounting practices at PT Bank Aceh Syariah by analyzing the suitability of murabahah financing in accordance with the guidelines set out in the DSN-MUI Fatwa, PSAK No. 102, and PAPSI 2013. This research uses a qualitative approach to analyze the implementation of murabahah accounting at PT Bank Aceh Syariah, using both fieldwork and library research.The study findings reveal that the implementation of murabahah financing at PT Bank Aceh Syariah is in compliance with sharia principles, as per the DSN-MUI Fatwa, and accounting standards, as per PSAK No. 102 and PAPSI 2013, in terms of recognition, measurement, presentation, and disclosure. However, PT Bank Aceh Syariah does not impose any penalty on customers who experience delays or arrears in repayment. This policy is based on a decision by the Sharia Supervisory Board (DPS) of PT Bank Aceh Syariah, which states that penalties are not allowed in the bank's operations.
HOLISTIC EFFECT OF UNDERSTANDING OF MUDHARABAH FINANCING ACAD AND FINANCIAL REPORTING ASPECT ON INTEREST IN ENTREPRENEURSHIP IN THE SHARIA ECONOMIC CONTEXT Khairil Fata; Nursyidah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.800

Abstract

This study aims to investigate the effect of a holistic understanding of mudharabah financing contracts and aspects of financial statements on entrepreneurial interest in the context of Islamic economics, especially in MSME actors. This research was conducted in the city of Lhokseumawe and used a quantitative descriptive approach involving 62 respondents who were MSMEs receiving assistance and entrepreneurship coaching. The data collection method involved the use of questionnaires, interviews, and literature study. The collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression tests, as well as the F test (simultaneous) and t test (partial). The results showed that only the variable understanding of financial statements (X2) had a significant influence on entrepreneurial interest. This can be seen from the results of multiple linear regression tests which show a significant value of (0.00) or less than the significance level (0.05), which indicates that understanding of financial statements has a positive effect on entrepreneurial interest. Meanwhile, understanding of the mudharabah financing contract (X1) has no significant effect on the interest in entrepreneurship. This can be seen from the results of multiple linear regression testing which shows a significant value of the X1 variable of (0.524) or greater than the significance level (0.05), which indicates that understanding of mudharabah financing agreements does not significantly affect interest in entrepreneurship. This finding contribute to further understanding of the factors that influence the interest in entrepreneurship in the context of Islamic economics, and its implications for the development of SMEs. The results of this study are expected to be the basis for increasing holistic understanding of MSME actors, especially in mudharabah financing contracts and financial reports, as an effort to strengthen entrepreneurial interest in strengthening the Islamic economy.
PUBLIC PERCEPTION IN CHOOSING SHARIA INSURANCE Haris Al Amin; Muhammad Suip; Imsar; Nursyidah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.792

Abstract

This research aims to determine the influence of public perception in choosing Islamic Insurance at Kecamatan Silih Nara, Kabupaten Aceh Tengah. this research using quantitative analysis methods, the variables are public perception (x) and decision making (y), the model used in this study is a simple linear regression model that will be done after the classic assumption test which consist of a normality test and a heteroscedasticity test, using the SPSS Version 18. The data used is primary data.collected using a questionnaire who given to 100 respondents. The results of this research showed partially that public perception had a positive and significant influence in decision making to choosing Islamic Insurance at Kecamatan Silih Nara, Kabupaten Aceh Tengah. Based on the results of the t test, it was found that public perception variable obtained t – value > t – table (9,580 > 1,984), and sig. value 0,000 < 0,05. The results of the coefficient of determination test (R2) in this research are 0,484 (48,4%), which means that public perception has a 48% influence for the decision making process in choosing Islamic insurance. The results of Simple linear regression in this test is 0,695 (Positive value) which means there is a significant influence between public perception and decision making in choosing Islamic Insurane at Kecamatan Silih Nara, Kabupaten Aceh Tengah.
OPTIMIZING ISLAMIC FINANCIAL MANAGEMENT STRATEGIES FOR SIGNIFICANT IMPACT ON PROFITABILITY: A STUDY ON MUSYARAKAH AND MURABAHAH FINANCING IN SHARIA BANKS Nursyidah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.801

Abstract

The purpose of this study is to identify the effect of murabaha and musyarakah financing on profitability in Bank Aceh Syariah. The research method used in the preparation of this final project is a quantitative research method, using a sample of Bank Aceh Syariah financial reports. The results of the study concluded that based on the t test, the musyarakah financing variable has a significant influence on ROA (Return on Assets), with musyarakah financing results of 2.3 million rupiah per month, so it can be concluded that there is a partial effect of the musyarakah variable on ROA of Bank Aceh Syariah . The murabahah financing variable also has a significant influence on ROA, with murabahah financing yields of 2.9 million rupiah per month, so it can be concluded that there is a partial effect of the murabahah variable on the ROA of Bank Aceh Syariah. The results of the F test show that the musyarakah and murabahah variables together have a significant effect on the ROA variable, with income reaching 5.4 million rupiah each month. Thus, based on the test of the coefficient of determination (R Square), the coefficient value of R Square is 0.247 or 24.7%, which indicates that an Islamic financial management strategy has the potential to have a significant impact on the profitability of Islamic Banks through musyarakah and murabahah financing.
Co-Authors Clodya, Ferika Fahra Vinola Isma Dwiyani Haris Al Amin Imsar Khairil Fata Lidia Nurliana Mazura, Desi Muhammad Naim Muhammad Suip Rahim, Rafidah Sarah Nabila Syawal Harianto