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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Pendidikan Agama Islam
Tanto Prima
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Penyelarasan Rencana Biaya dengan Sumber Pendanaan Organisasi Pendidikan Islam Tanto Prima; Ummi Mardiyah
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 3 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i3.1096

Abstract

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education.
Pemahaman Konseptual Keselamatan dan Kesehatan Kerja (K3): Tinjauan Sistematis terhadap Penyebab dan Pencegahan Kecelakaan Kerja Sukma Ayu Raganingtyas; Tanto Prima; Mardiyah Mardiyah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5034

Abstract

Occupational Health and Safety (OHS) is a strategic instrument in creating a safe, healthy, and productive work environment, as well as a determining factor for organizational sustainability. This article aims to comprehensively examine the concept of OHS by highlighting the causes of workplace accidents, the associated risk factors, and the prevention strategies that can be applied across various sectors. The research method employed a systematic literature review with a mapping review approach, drawing on books and indexed scientific publications. The collected data were analyzed using content analysis and narrative synthesis techniques to provide a comprehensive overview of OHS issues.The findings reveal that workplace accidents generally occur due to the complex interaction between human factors, environmental conditions, and management systems. Basic factors such as fatigue, mental pressure, and limited knowledge create vulnerabilities that increase the likelihood of accidents. These conditions are further aggravated by unsafe acts and unsafe conditions, which are often overlooked or insufficiently addressed. Effective prevention strategies require synergy between individuals and organizations through continuous training, the cultivation of a safety culture, consistent supervision, and the proper use of personal protective equipment. Furthermore, managerial commitment to integrating OHS into organizational policies has been shown to contribute significantly to reducing workplace accidents and enhancing productivity.Thus, OHS should not only be regarded as a normative obligation but also as a strategic investment that protects workers, improves quality of life, and strengthens organizational competitiveness in the context of modern industrial dynamics.
Co-Authors Mardiyah Mardiyah Sukma Ayu Raganingtyas Ummi Mardiyah