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All Journal FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Teknovokasi : Jurnal Pengabdian Masyarakat Macca: Science-Edu Journal Journal of Community Service Padaidi: Journal of Tourism Dedication
Nurhayani
Universitas Negeri Makassar
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Kewirausahaan Ditengah Revolusi Industri 4.0 : Teori Dan Konsep Tinjauan Ekonomi Islam Nurhayani; Muhammad Akbar; Damayanti; Rahmatullah; Syarigawir
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam Vol 6 No 1 (2021): Adz-Dzahab Volume 6 Nomor 1 April 2021
Publisher : IAI Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.423 KB) | DOI: 10.47435/adz-dzahab.v6i1.586

Abstract

Di tengah trend perkembangan kewirausahaan yang meningkat di Indonesia, dunia industri tak terkecuali praktek kewirausahaan tengah menghadapi revolusi Industri 4.0. Dimana Revolusi Industri 4.0 adalah gabungan Cyber Phisical System (CPS) dan Internet of Thing and Services (IoT dan Ios) yang memadukan kehidupan nyata dan maya. Pada sektor Kewirausahaan sendiri kehadiran industri 4.0 dapat dimanfaatkan pelaku usaha pemula dalam merintis usaha dengan cepat serta dapat pula menjadi hambatan terhadap pelaku usaha yang kurang cermat dalam melihat peluang. Islam menggambarkan karakter tersendiri seorang wirausaha yang sesuai dalam Al-Quran dan Hadis serta keteladanan Rasulullah diantarana adalah : iman, takwa, moralitas, shiddiq (jujur), amanah (dipercaya), tabligh (memiliki sifat komunikatif), fathanah (memiliki kecerdasan), disiplin, visioner, dan empati atau peduli. Ada dua pendekatan yang dapat dijadiakan sebagai strategi dalam membangun dan menghadapi revolusi industri 4.0, yaitu dengan pendekatan sumber daya dan pendekatan pengetahuan. Pada pendekatan sumberdaya ini, ada empat hal mendasar yang mesti dibangun dalam pribadi wirausaha, yaitu kemampuan menggerakkan, kemampuan mengorganisir, professional dengan menerapkan nilai-nilai islam, teladan dalam bentuk keteladanan dalam pribadi Rasulullah. Selanjutnya pada pendekatan pengetahuan ini, perlunya memahamkan literasi ekonomi dalam nilai-nilai islam yang bersumber pada Al-Quran dan hadis.
ANALISIS KOMPARATIF INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH PADA KINERJA KEUANGAN PERBANKAN SYARIAH (STUDI PADA BANK MUAMALAT CABANG MAKASSAR) Jumardi Jumardi; Nurhayani Nurhayani; Suhartono Suhartono
Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Vol 3 No 2 (2021): Asy-Syarikah Volume 3 Nomor 2 September Tahun 2021
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/asy-syarikah.v3i2.687

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan bank syariah dengan menggunakan income Statement Approach dan Value Added Aproach berdasarkan rasio keuangan. Rasio keuangan yang digunakan terdiri dari ROA, ROE, rasio perbandingan antara total laba bersih dengan total aktiva produktif, NPM, dan BOPO. Objek yang digunakan dalam penelitian ini adalah PT. Bank Muamalat Indonesia Cabang Makassaer. Jenis Penelitian ini adalah penelitian dokumenter dimana sulmber data adalah laporan keuangan PT. BMI Cabang Makassar, dalam hal ini laporan keuangan tahun 2007-2011 untuk masing-masing pendekatan yaitu Income Statement Approach dan Value Added Approach. Alat analisis yang digunakan untuk membuktikan hipotesis penelitian ini adalah statistik deskriptif kuantitatif dan analisis uji beda t-test. Hasil penelitian menunjukkan bahwa rata-rata rasio keuangan (ROA, ROE, perbandingan laba bersih dengan aktiva produktif, dan NPM) terdapat perbedaan yang signifikan antara Income Statement Approach dan Value Added Approach, sedangkan pada rasio BOPO antara Income Statement Approach dan Value Added Approach tidak terdapat perbedaan. Akan tetapi bila dilihat secara keseluruhan tingkat profitabilitas menunjukkan adanya perbedaan yang signifikan antara Income Statement Approach dan Value Added Approach.
PROSES TRANSAKSI PADA SISTEM INFORMASI AKUNTANSI SERTA IMPLEMENTASINYA PADA PERBANKAN SYARIAH Nurwahida Nurwahida; Ilfa Dianita.S1; Nurhayani Nurhayani
Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Vol 4 No 1 (2022): Asy-Syarikah Volume 4 Nomor 1 Maret Tahun 2022
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.299 KB) | DOI: 10.47435/asy-syarikah.v4i1.848

Abstract

Penelitian ini mengkaji Proses transaksi pada sistem informasi akuntansi serta implementasinya pada perbankan syariah, menjawab permasalahan tersebut Penulis menggunakan Jenis penelitian ini meliputi penelitian pustaka (library research). Kepustakaan yaitu jenis penelitian yang dilakukan dengan menbaca buku-buku,jurnal, atau majalah dan sumber data lainnya untuk menghimpun data untuk menghimpunan data dari berbagai literature, baik perpustakaan maupun tempat-tempat lain.Dalam penelitian ini penulis menetapkan metode penelitian pustaka karena setidaknya ada beberapa alasan yang menadasarinya. Bank Syariah adalah bank yang berdasarkan asas-asas kemitraan,keadilan, transparan,dan universal yang di diimplementasikan dalam bentuk pelarangan riba dalam berbagai bentuknya, Informasi Akuntansi dari beberapa ahli,diantaranya adalah Menurut Nugroho Widjayanto Sistem Informasi Akuntansi sebagai Berikut adalah :“Sistem Informasi Akuntansi adalah susunan berbagai formulir catatan, peralatan, termasuk komputer dan perlengkapan serta alat komunikasi, tenaga pelaksananya dan laporan yang terkoordinasikan secara erat yang didesain untuk mentransformasikan datakeuangan menjadi informasi keuangan yang dibutuhkan manajemen” Penggunaan sistem informasi akuntansi juga membuat pertumbuhan teknologi menjadi lebih baik pada sektor perbankan syariah, hal tersebut dapat menjadi alasan nasabah untuk berpindah dari bank konvesional ke bank syariah, karena didasari oleh sistem informasi akuntansi yang digunakan.
The Urgency of Implementing Islamic Business Ethics and Islamic Business Management Post-Pandemic on MSMEs Jumardi Jumardi; Salam Salam; Sabbar Dahham Sabbar; Nurhayani Nurhayani; Hani Amer Musa
FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman Vol 8, No 2 (2022): 11 Articles, Pages 189-376
Publisher : IAIN Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/fitrah.v8i2.5920

Abstract

The covid-19 pandemic has reprimanded man with various complex phenomena that have never happened before, both in the fields of health, social, cultural, and economical. In the field of economics, especially the micro, small, and medium sector business actors are mostly paralyzed and on the verge of bankruptcy. This study considers it necessary to examine several aspects of business management, especially MSMEs’ ways of maintaining their business during and after the pandemic. This study aims to examine and analyze the urgency of implementing Islamic business management which can be used as an illustration and guide for business actors. This study uses a descriptive-qualitative approach. The data used is secondary data, referred to as a literature study. The data analysis technique in this study uses three paths, reduction, presentation, and drawing conclusions. The results show that Islamic Business Ethics and Islamic business management are mandatory for business actors so that businesses can run even in the midst of difficult situations. The principles in Islamic business ethics are balance (fairness), free will, responsibility, and truth, while Islamic business management is marketing management, human resource management, and financial management. The results of the study imply that businesses that are run based on Islamic business management principles have the ability to survive and can maintain business continuity. The implementation of ethics and business management within the Islamic framework is very important to be realized by MSMEs actors through their business activities or operations.
The Effect of Financial Literacy on Consumptive Behavior of Economics Education Students of the Faculty of Economics Universitas Negeri Makassar Nurhayani, Nurhayani; Nurwahida, Nurwahida; Ramli, Satria
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v1i2.72

Abstract

This study aims to describe and test the effect of financial literacy on consumptive behavior in students of the Faculty of Economics, Makassar State University. This study was designed using a quantitative approach using SPSS. The population of this study were all students of the Faculty of Economics, Makassar State University who had passed general courses as many as 541 students. The sample of this research was 230 students using proportional random sampling. Collecting data in this study using SEM (Structural Equation Modeling) analysis. Based on the results of the research conducted, it is known that there is a significant influence between financial literacy on consumptive behavior in students of the Faculty of Economics, Makassar State University.
Penyebab Terjadinya Kerugian Finansial Pada Perusahaan PT. Arsin Sinjai Kecamatan Sinjai Selatan Fira Yuniar; Hardiyanti Ridwan; Nurhayani
Journal of Economic Education and Entrepreneurship Studies Vol. 2 No. 1 (2021): VOL 2, NO 1 (2021): JE3S, JUNI 2021
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.248 KB) | DOI: 10.26858/je3s.v2i1.93

Abstract

This research departs from a problem regarding the causes of financial loss at PT Arsin Sinjai. This research is included in qualitative research using a phenomenological approach. The subject of this research is the cause of the financial loss of PT. Arsin (Sinjai Water Limited Company). While the object in this study is PT. Arsin (Sinjai Water Limited Company). The data collection techniques are interviews and documents. Meanwhile, the data analysis techniques used were data reduction, data presentation and data verification. The results of this study indicate that several factors that caused financial losses at PT Arsin Sinjai, including: (1) The absence of detailed financial records so that the company did not get accurate information about the amount of costs used and the amount of profits obtained. (2) Do not have business insurance, making it difficult for business owners to save businesses from losses. (3) Monotonous marketing strategy, resulting in a lack of business partners and narrow product introduction. (4) There was fraud by the shop owner in paying the proceeds from the sale of the entrusted product on the grounds that the product that was entrusted was not sold out. (5) There is a damaged product packaging that causes customer satisfaction to be not optimal, which can hinder the product sales process. (6) The absence of application of business risk management is due to business owners who do not realize the importance of implementing business risk management. (7) Costs used in producing products with unbalanced company revenues. (8) There are difficulties for business owners in obtaining additional raw materials used in producing bottled drinking water, in this case the difficulty in obtaining drugs or product preservatives. (9) The quality of the product is poor so that the product is only able to last for three months.
Pelatihan Jurnalistik Dasar di UPT SMA Negeri 3 Sinjai Putri Utami, Adeh Ijam; Asriadi
INKAMKU : Journal of Community Service Vol 3 No 2 (2024): INKAMKU : Journal of Community Service
Publisher : LP2M Universitas Islam Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/inkamku.v3i1.1759

Abstract

Journalism is the activity of processing news materials, ranging from coverage to the preparation of a decent disseminated to the public. Journalism is defined as the activity of delivering messages to audiences through organized communication media. The purpose of this community service is to improve the quality of self, prepare students in the future to face the next, provide the ability to write news. In the community service conducted, there are implementation methods that are applied, among others, determining the criteria for participants to be invited to the activity, inviting participants, building an understanding of journalism, and providing motivation for journalistic skills to the younger generation. Journalism focuses on collecting news material, reporting events, writing news, editing news scripts, and presenting or disseminating news through the media. Elements in a news is the most important thing in the journalistic process. Elements in the news the most important is 5w+1H. These 5W+1H elements include, what, who, when, where, why, and how. Basic journalism training have a great influence on students in training and developing interests and talents in the world of journalism. Students also benefit from this activity, namely the ability to write news into an alternative profession in the future. With the implementation of this training, participants are expected to improve their knowledge and have the ability to write news.
Pengelolaan Laporan Keuangan Masjid Nurul Jihad Lingkungan Pangasa Kelurahan Samataring Kecamatan Sinjai Timur Nirwana; Nurhayani; Jumardi; Ramli, Satria; Fajriani Azis
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 2 (May 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.771 KB) | DOI: 10.59562/teknovokasi.v1i2.130

Abstract

The preparation of financial reports is usually the responsibility of the managers or administrators of an organization when it has ended or will end. This is done to describe the situation and financial condition of the organization during that period. Likewise with the Babul Jihad mosque in the Pangasa Samataring Village environment which also requires financial reports. Based on observations made by researchers, the sources of mosque funds were obtained from charity boxes and donations, but the management of mosque financial reports in the Pangasa Environment did not yet have well-directed managers and management. Therefore, to overcome this problem is to provide a financial cash book that contains a list of income and expenses so that the mosque's financial system can be well-directed. With the aim that mosque administrators can present and provide relevant information regarding the financial position of the mosque as well as budget realization, cash flow, operating results and budget balances in the mosque. Especially in terms of procuring the management of mosque financial reports which previously did not exist due to the lack of knowledge of mosque administrators regarding financial reports. There are two methods used in overcoming this problem, namely facilitating mosque managers in the form of cash books and coaching in the form of how to use cash books to mosque managers. The results of the service show that after the service is held, the administrators of the Nurul Jihad mosque tend to understand more in managing financial reports as indicated by complete financial records.
Pelatihan Jurnalistik Dasar di UPT SMA Negeri 3 Sinjai Adeh Ijam Putri Utami; Nurhayani; Jumardi; Ramli, Satria; Faridah; Fajriani Azis
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 2 (May 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.498 KB) | DOI: 10.59562/teknovokasi.v1i2.132

Abstract

Journalism is the activity of dealing with news, news material, from coverage to proper preparation for transmission.  Journalism is defined as conveying messages to the public through organized means of communication.  The purpose of this community service is to improve self-quality, prepare students for the future and equip them with the ability to write news.  In the task of community service, an implementation method is determined that determines the criteria for inviting activity participants, forming journalistic understanding, and encouraging young people who have journalistic skills.  Journalism focuses on gathering news material, reporting events, writing news, editing news scripts, and presenting news through the media.  The element of news is the most important thing in the journalistic process.  In news, the most important element is 5w+1h.  The 5w+1h elements include what, who, when, where, why and how.  Basic journalism training can have a major impact on student education and the development of interests and skills in the world of journalism.  Students will also benefit from this activity, namely the opportunity to write news as an alternative profession in the future.  By doing this training, participants can improve their knowledge and skills in writing news and be able to communicate well.
PERBANDINGAN MODEL PEMBELAJARAN TWO STAY-TWO STRAY DENGAN TEAMS GAMES TOURNAMENT TERHADAP HASIL BELAJAR EKONOMI SISWA KELAS X SMA NEGERI 14 GOWA Haruna, Hasisa; Nurhayani
MACCA : Science-Edu Journal Vol. 1 No. 3 (2024): Oktober 2024
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/msej.v1i3.2400

Abstract

Jenis penelitian ini adalah penelitian eksperimen yang bertujuan untuk mengetahui perbedaan hasil belajar siswa pada kelas X.1 dan X.4 SMA Negeri 14 Gowa di kabupaten Gowa. Metode yang digunakan yaitu pengambilan sampel dengan tehnik acak dan sampel dalam penelitian ini adalah siswa X.1 dan X.4 SMA Negeri 14 Gowa tahun ajaran 2022/2023. Kelas X.1 diajar dengan menggunakan model pembelajaran kooperatif tipe Two Stay – Two Stray dan kelas X.4 diajar dengan menggunakan model pembelajaran Teams Games Tournament. Teknik analisis data yang digunakan adalah statistik deskriptif dan statistik inferensial. Hasil penelitian ini menggunakan analisis data dengan bantuan SPSS 26. Menunjukkan bahwa pada post test, nilai rata-rata siswa kelas eksperimen 1 (X.1)yang diajar dengan menerapkan model pembelajaran Two Stay – Two Stray yaitu 79,94, sedangkan pada kelas ekperimen 2 (X.4) yang diajar dengan menerapakan model pembelajaran Teams Games Tournament dengan nilai rata- rata 81,75. Hasil uji normalitas diperoleh nilai untuk kelas X.1 sebesar 0,058 sedangakan untuk kelas X.4 diperoleh nilai 0,080 yang berarti bahwa data yang diteliti berdistribusi normal karena nilai sig ≥ 0,05. Hasil uji homogenitas diperoleh nilai 0,178 yang berarti bahwa data yang diteliti berdistribusi sama atau homogen karena nilai sig ≥ 0,05. Adapun hasil perhitungan uji-t/ hipotesis diperoleh nilai Sig (2-tailed) 0,043 ≤ 0,05. Maka dapat disimpulkan bahwa analisis hipotesis HO ditolak dan H1 diterima. Kesimpulannya bahwa terdapat perbedaan hasil belajar siswa pada mata pelajaran Ekonomi kelas yang diterapkan model pembelajaran kooperatif tipe Two Stay – Two Stray dan kelas yang diterapkan model pembelajaran Teams Games Tournament pada materi Konsep Ilmu Ekonomi. Rata-rata hasil belajar siswa yang diterapkan model pembelajaran Teams Games Tournament (81,75) lebih tinggi dibanding Two Stay-Two Stray (79,94).
Co-Authors Adeh Ijam Putri Utami Asriadi Damayanti Damayanti Fajriani Azis FARIDAH Fira Yuniar Hani Amer Musa Haruna, Hasisa Ilfa Dianita.S1 JUMARDI Muhammad Akbar Nirwana Nurwahida Nurwahida Nurwahida, Nurwahida Rahmatullah Ramli, Satria ridwan, hardiyanti Sabbar Dahham Sabbar Salam Suhartono Suhartono Syarigawir