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Evaluating the Implementation of Accounting Practices in Village-Owned Enterprises (BUMDes) in Indonesia: A Case Study of Awunio Village Under SAK EMKM Financial Reporting Maimuna, Yuni; Adriani, Ulvi; Limbong, Diamond; Wahud, Fitria; Musa, Marsuddin
Journal of Regional Economics Indonesia Vol. 6 No. 1 (2025): FEBRUARI 2025
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v6i1.15243

Abstract

This study evaluates the implementation of accounting practices in Village-Owned Enterprises (BUMDes) in Awunio Village, Kolono District, Indonesia, focusing on compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a qualitative descriptive approach, data were collected through interviews with BUMDes management and documentation analysis. Findings reveal that BUMDes in Awunio Village has not fully adhered to SAK EMKM requirements, reporting only chair rental income and expenses without presenting a balance sheet, profit/loss statement, or financial notes. This deficiency stems from a lack of training on standardized financial reporting, limiting transparency and accountability. The study highlights the need for capacity-building initiatives to enhance financial literacy among BUMDes managers and align reporting practices with regulatory frameworks. Results underscore the importance of robust financial management in sustaining rural enterprises and achieving community economic development. The research contributes to the discourse on micro-enterprise governance in Indonesia and offers actionable insights for policymakers and practitioners seeking to improve rural financial ecosystems.
NAHDLATUL ULAMA AS THE MAIN ACTOR MANAGING AND RESETTING CIVILIZATION IN THE DIGITAL ERA TOWARDS HUMAN HARMONY AND WORLD PEACE Ali Ridho; Ningsih, Widya; Wahud, Fitria; Idi Warsah; Waryono Abdul Ghofur; Akhmad Rifa'i
Jurnal Sosiologi Agama Vol. 17 No. 2 (2023)
Publisher : Program Studi Sosiologi Agama Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jsa.2023.172-03

Abstract

Penelitian ini menggunakan pendekatan Q-DAS (Qualitative Data Analysis Software) yang menggabungkan model gabungan antara tinjauan literatur dan netnografi pada kanal YouTube “TVNU”, akun media sosial para ulama Nahdlatul Ulama, dan situs-situs web Islam moderat yang dikelola oleh tim siber dan jaringan yang berafiliasi dengan Nahdlatul Ulama. Penelitian ini bertujuan untuk mengamati dan menganalisis peran NU sebagai aktor utama dalam menata ulang dan menciptakan harmoni umat manusia, serta mewujudkan perdamaian dunia dengan memperkuat literasi di era digital dalam rangka memperingati 1 abad berdirinya NU. Hasil penelitian menunjukkan bahwasannya dengan adanya sumber daya yang dimiliki oleh Nahdlatul Ulama dapat menjadi modal utama menjaga, merawat, dan mendinginkan iklim media sosial dan digital yang seringkali memanas dan berkecambuk seiring perubahan dinamika keagamaan dan politik dalam negeri maupun luar negeri. Penciptaan informasi dan narasi inklusif-moderat secara masif juga harus dilakukan oleh NU mulai dari basis struktural yakni para tokoh berpengaruh yang mempunyai basis pengikut besar di media sosialnya, hingga basis kultural yaitu masyarakat Nahdliyin di jagad digital demi terwujudnya perdamaian dunia internasional, alam semesta yang terawat rapi, dan peradaban manusia yang terbangun kembali untuk kemaslahatan manusia dan masa depan dunia di masa mendatang.
Islamic Values in TikTok’s Digital Da’wah and Their Implications for Islamic Education Learning Wahud, Fitria; Maimuna, Yuni; Wellem, Karmila Alamsyah
Edudeena : Journal of Islamic Religious Education Vol. 9 No. 2 (2025)
Publisher : Universitas Islam Negeri (UIN) Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/edudeena.v9i2.7203

Abstract

The development of digital da'wah through social media has been widely studied, but studies specifically mapping Islamic values ​​in TikTok da'wah content and its relevance to Islamic Education learning are still limited and tend to be descriptive. This study aims to analyze the Islamic values ​​contained in digital da'wah on TikTok, including aspects of faith, sharia, and morals, also examine their implications for Islamic Education learning in schools and universities. This study uses a qualitative approach through literature review, by thematically analyzing various journal articles, books, and previous research results discussing digital da'wah, media literacy, and Islamic education. The analysis results show that da'wah content on TikTok consistently represents faith values ​​through strengthening monotheism, sharia values ​​through habituating worship and muamalah practices, also moral values ​​through internalizing religious attitudes in daily life. These findings confirm that integrating TikTok-based digital da'wah into Islamic Education learning has the potential to strengthen Islamic digital literacy, increase student engagement, and provide more contextual and relevant learning to the characteristics of the digital generation. This research contributes to the development of a digital media-based PAI learning approach that is adaptive to the challenges of the technological era.
Pendidikan karakter dalam pembentukan kepribadian muslim serta relevansinya dengan pendidikan Islam kontemporer Wahud, Fitria; Fatwanti, Devi; Asy’ari, Ary; Salis, M. Rizkoni; Hamida, Nurul Atik; Sholiha, Mar’atun; Fajhriani N, Dyla
Idarah Tarbawiyah: Journal of Management in Islamic Education Vol. 7 No. 1 (2026)
Publisher : Program Studi Magister Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/itjmie.v7i1.22880

Abstract

This research aims to analyze character education that can shape a Muslim's personality and its relevance to contemporary Islamic education. This research uses a qualitative approach (qualitative research) in the nature of literature (library research) using an inductive thinking framework, meaning that, in this research researchers look for several sources related to discussions in the nature of literature and then take several explanations of a general nature and then analyze them to obtain specific results or conclusions. With results, character education is not only oriented towards transferring knowledge, but also towards forming attitudes, morals and behavior that are based on Islamic values. Its implementation in contemporary Islamic education emphasizes the integration of spiritual, ethical, physical and logical values through strategies of habituation, example, moral understanding, appreciation of values, and continuous spiritual internalization. The research results show that character education contributes significantly to forming Muslim individuals who are faithful, devout, have noble character, are intelligent, independent and responsible, both as individuals and as members of society. Thus, character education and contemporary Islamic education have a synergistic and mutually reinforcing relationship in realizing a complete human being who is balanced between physical, spiritual, intellectual, emotional and social aspects, so that they are relevant in responding to educational challenges in the modern era. Abstrak Pada penelitian ini bertujuan untuk menganalisis tentang pendidikan karakter yang dapat membentuk kepribadian seorang muslim serta relevansinya dengan pendidikan Islam kontemporer. Penelitian ini menggunakan pendekatan kualitatif (qualitative research) yang bersifat kepustakaan (library research) dengan menggunakan kerangka berpikir induktif, maksudnya adalah, dalam penelitian ini peneliti mencari beberapa sumber yang kaitannya dengan pembahasan yang sifatnya adalah kepustakaan kemudian mengambil beberapa penjelasan yang sifatnya umum kemudian dianalisis untuk memperoleh hasil atau kesimpulan yang bersifat khusus. Dengan hasil , pendidikan karakter tidak hanya berorientasi pada transfer pengetahuan, tetapi juga pada pembentukan sikap, moral, dan perilaku yang berlandaskan nilai-nilai Islam. Implementasinya dalam pendidikan Islam kontemporer menekankan integrasi nilai spiritual, etika, fisik, dan logika melalui strategi habituasi, keteladanan, pemahaman moral, penghayatan nilai, serta internalisasi spiritual yang berkesinambungan. Hasil penelitian menunjukkan bahwa pendidikan karakter berkontribusi signifikan dalam membentuk pribadi muslim yang beriman, bertakwa, berakhlak mulia, cerdas, mandiri, dan bertanggung jawab, baik sebagai individu maupun sebagai anggota masyarakat. Dengan demikian, pendidikan karakter dan pendidikan Islam kontemporer memiliki hubungan yang sinergis dan saling menguatkan dalam mewujudkan manusia paripurna yang seimbang antara aspek jasmani, rohani, intelektual, emosional, dan sosial, sehingga relevan dalam menjawab tantangan pendidikan di era modern.
Integrasi Nilai-nilai Qurani dalam Desain Pembelajaran Modern Berbasis Student-Centered Learning untuk Penguatan Karakter Peserta Didik Wahud, Fitria; Ahmad Farid; M. Makhrus Ali
Indo-MathEdu Intellectuals Journal Vol. 7 No. 2 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i2.5181

Abstract

This study examines the importance of integrating Qur’anic values into the design of modern learning based on Student-Centered Learning (SCL) for the reinforcement of students' character development. SCL, which places students at the center of the learning process, provides students with the opportunity to be more active in determining their learning direction. Qur’anic values that teach honesty, patience, empathy, and compassion can serve as a moral foundation in shaping students' character and noble conduct. This article highlights how the application of these values in learning can strengthen character formation, enrich learning experiences, and support holistic personal development. With this approach, it is expected that students will not only develop academically but also in social and moral aspects. Despite challenges in its implementation, collaboration between teachers, students, parents, and the community will strengthen the success of this integration in sustainable character education.