Garuda - Garba Rujukan Digital

Zakat Regulation Review: Badan Amil Zakat Nasional’s Regulation Review Concerning the Validity of BAZNAS Cianjur Nugraha, Ahmad Lukman; Ridwan , Achmad; Athoillah, Mohamad Anton; Ridwan, Ahmad Hasan
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.3950

This study examines the implementation of BAZNAS Regulation No. 1 of 2019, which governs the procedures for the appointment and dismissal of BAZNAS leaders at both the provincial and regency levels. The primary objective of this research is to provide strategic recommendations for evaluating the regulation, thereby fostering a shared understanding between regional authorities and BAZNAS RI. The study adopts a qualitative research methodology, employing a sociological legal approach. Data collection was conducted through observational studies at BAZNAS Cianjur. The findings reveal that the implementation of BAZNAS Regulation No. 1 of 2019 has resulted in divergent interpretations, particularly concerning the authority of regional heads in appointing BAZNAS leadership candidates. The Cianjur Government maintains that regional heads possess exclusive authority in this process, free from external influence, including that of BAZNAS RI. In response to these interpretational differences, this study proposes several recommendations to harmonize the appointment process. First, the selection procedure should include formal discussions between leadership candidates and regional heads. Second, regional heads should conduct an additional factual verification process and maintain records on prospective candidates. However, in cases where a candidate is deemed legally ineligible, BAZNAS RI retains the authority to disqualify the individual and issue a formal Letter of Consideration. Third, candidates for BAZNAS leadership should hold certification as amil zakat practitioners. Lastly, the profession of amil zakat should be formally integrated into the Indonesian National Work Competency Standards. These recommendations aim to enhance the clarity and effectiveness of regulatory implementation, thereby promoting a more structured and coherent approach to leadership appointment within BAZNAS.

Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe Tanika, Gita Tri; Riftiasari, Dinar; Ridwan , Achmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system

Pelatihan Visualisasi Produk untuk Digital Marketing Pada UKM Batik Bakaran Kabupaten Pati Ridwan , Achmad; Laily Fithri, Diana; Ayu Susanti , Diah; Winarso , Rochmad; Gunawan, Budi; Mulyati, Sri; Nugraha, Fajar
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v8i3.4119

UMKM Batik Bakaran Misih dan Yuliati di Kabupaten Pati merupakan dua pelaku usaha yang memiliki potensi besar dalam industri batik sebagai produk unggulan daerah. Namun, kedua UMKM ini menghadapi tantangan dalam memanfaatkan digital marketing secara efektif, khususnya dalam visualisasi produk. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan visualisasi produk melalui pelatihan fotografi produk dan strategi digital marketing. Metode yang digunakan meliputi pelatihan dasar fotografi produk, pembuatan konten visual, dan pendampingan dalam implementasi strategi pemasaran digital. Hasil dari kegiatan ini menunjukkan peningkatan kualitas visualisasi produk dan pemahaman yang lebih baik tentang pemasaran digital. UMKM Batik Bakaran Misih dan Yuliati berhasil meningkatkan daya tarik produk mereka secara visual, yang berdampak pada peningkatan engagement di media sosial dan potensi penjualan online. Program ini diharapkan dapat berkontribusi dalam memperkuat posisi batik Bakaran sebagai produk unggulan daerah Kabupaten Pati di pasar digital..

Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe: Analysis of Internal Control of Accounting Information Systems on Cash Receipts and Expenditures at Zibaa Cafe Tanika, Gita Tri; Riftiasari, Dinar; Ridwan , Achmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system.

A Cognitive Diagnostic Model Approach to Developing and Validating a Mathematics Literacy Instrument on Systems of Linear Equations Krismanto, Nugro; Rahayu , Wardani; Ridwan , Achmad; Sumunaringtyas, Maria
Journal of Educational Sciences Vol. 10 No. 3 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.3.p.656-667

This study addresses the limited availability of mathematics literacy assessments that provide detailed cognitive diagnostic information at the junior secondary level. While most existing instruments focus on total achievement scores, few are systematically developed to diagnose specific cognitive attributes underlying students’ problem-solving processes. This study aimed to develop and validate a mathematics literacy instrument on Systems of Linear Equations in Two Variables using a Cognitive Diagnostic Model framework. The instrument was constructed in the form of complex multiple-choice items with partial credit scoring and explicitly linked to four cognitive attributes through a Q-matrix specification. The development process included needs analysis, expert validation, pilot testing with 200 students, and large-scale field testing with 960 eighth-grade students. Data were analyzed using the Generalized Deterministic Inputs, Noisy “And” Gate model to estimate students’ cognitive mastery profiles. The findings revealed that 28.54% of students mastered all four attributes, whereas 28.75% did not master any attribute, indicating substantial polarization in conceptual and procedural understanding. The instrument demonstrated satisfactory content validity and classification reliability. This study contributes a systematically developed, curriculum-aligned diagnostic tool that advances mathematics literacy assessment beyond conventional score-based measurement.

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search