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Peran Produk Halal dan Ramah Lingkungan dalam Mewujudkan Green Economy di Industri Syariah FAS FOOD Desa Duriwetan Anggilah Mawarni; Syuhada; Intan Ayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7721

The concept of green economy is now a major concern as a solution to overcome environmental challenges and sustainable development. In the sharia industry, the implementation of green economy is in line with Islamic principles that emphasize halal, sustainability, and ethics. This study aims to examine the role of halal and environmentally friendly products in realizing a green economy in the FasFood business in Duriwetan Village. The method used is a qualitative approach through interviews with business actors and consumers. The results of the study indicate that the role of FasFood products has met halal standards, as evidenced by official halal certification and high awareness of business actors regarding raw materials and production processes. Halal labels have been shown to significantly influence consumer decisions. On the other hand, the role of environmentally friendly principles has not been implemented properly by FasFood business actors in Duriwetan Village because they still use plastic-based packaging and food waste management, with this study, FasFood business actors in Duriwetan Village will try to start adopting environmentally friendly principles such as reducing plastic use and managing food waste. In conclusion, the integration of halal and environmentally friendly principles in the sharia industry of FasFood in Duriwetan village has made a real contribution to supporting the green economy. However, policy support and education are needed to improve more comprehensive implementation.

PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN KECURANGAN PENGELOLAHAN KEUANGAN DESA BLURI Andini Ardy Margareta; Intan Ayu; Atiqo Mita Fauziyah; Sevia Musfita Neysa; Nur Maulidah Apriliah Mahmudah Fauziah
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4389

Transparent and accountable village financial management is a crucial requirement to prevent fraud in the use of village funds. This study aims to analyze the role of internal audit in preventing fraud in village financial management. The research method employed is a qualitative approach with a case study method, using primary data from in-depth interviews and secondary data from regulatory documents and previous studies. The findings indicate that the implementation of routine supervision, activity documentation, community involvement in village meetings, and the active role of the regional inspectorate in internal auditing significantly contribute to improving transparency and accountability in Bluri Village. A structured financial reporting mechanism and regular training for village officials strengthen the internal control system, while community participation creates effective social control over the use of village funds. These findings highlight the importance of risk-based internal audits and community engagement in building clean and integrity-driven village financial governance.

Peran Audit Operasional dalam Meningkatkan Efisiensi dan Akuntabilitas Dana BPOPP di SMK NU 1 Babat Tiara Eka Putri; Intan Ayu; Thoifatul Munawaroh; Fitria Novita Sari
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4400

Operational audits play an important role in ensuring the efficiency and accountability of education fund management This study aims to analyze the role of operational audits in enhancing the efficiency and accountability of BPOPP fund management at SMK NU 1 Babat. A qualitative case study approach was employed through in-depth interviews, direct observations, and document analysis. The findings reveal that BPOPP fund management has been carried out effectively, starting with collaborative budget planning through RKAS formulation. Fund implementation aligns with the planned budget, although delays in disbursement occasionally occur and are managed through alternative funding. Accountability is maintained through regular reporting with comprehensive supporting documentation, and transparency is upheld through the involvement of the school foundation and communication with parents. Operational audits play a critical role in evaluating the management system, identifying weaknesses, and providing recommendations for improvement.

Integrasi Audit Trail dan Pengendalian Internal Terhadap Loyalitas Anggota Koperasi Miko Tri Afandi; Intan Ayu; Ahmad Mishbahul Munir; Atikah Kusuma Wati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 4 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i4.4382

This study aims to analyze the role of integrating audit trails and internal controls in enhancing member loyalty in cooperatives through transparency and accountability. The research employs a descriptive qualitative method, with data collected through interviews and observations at KSPP Syariah Mawar Simo Sungelebak Lamongan. The results indicate that the implementation of the SIBMT (Integrated Management-Based Information System) with audit trail features enables transparent and verifiable transaction records, thereby strengthening member trust. Effective internal controls, such as monthly audits and routine evaluations, minimize errors and fraud. The main challenge is human error in system operation, which can be mitigated through employee training. High member trust, active participation in meetings, and open financial reporting in the Annual Member Meeting (RAT) are key drivers of loyalty. The study concludes that the integration of audit trails and internal controls fosters transparent and accountable cooperative governance, ultimately boosting member loyalty.

ANALISIS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) VERSI 2.0.7. TERHADAP KINERJA PERANGKAT DESA BABAT Luluk Maknun; Intan Ayu; Nurul Fadhilah; Sirojul Munir
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 4 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i4.4384

This study aims to analyze the implementation of the Village Financial System (Siskeudes) application version 2.0.7 and its impact on the performance of the Babat Village officials. The research employed a qualitative approach with data collected through in-depth interviews, observations, and documentation. The results indicate that the use of Siskeudes has brought positive changes, particularly in the speed of report preparation, accuracy of financial recording, and improvement of administrative accountability. However, challenges such as limited technological understanding among village officials and technical disruptions during system use were still encountered. Babat Village has undertaken various innovations, including proposing feature development and utilizing Siskeudes data for strategic planning. Overall, the implementation of Siskeudes 2.0.7 significantly contributes to a more effective, transparent, and accountable financial management system at the village level.

Peran Produk Halal dan Ramah Lingkungan dalam Mewujudkan Green Economy di Industri Syariah FAS FOOD Desa Duriwetan Anggilah Mawarni; Syuhada; Intan Ayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7721

The concept of green economy is now a major concern as a solution to overcome environmental challenges and sustainable development. In the sharia industry, the implementation of green economy is in line with Islamic principles that emphasize halal, sustainability, and ethics. This study aims to examine the role of halal and environmentally friendly products in realizing a green economy in the FasFood business in Duriwetan Village. The method used is a qualitative approach through interviews with business actors and consumers. The results of the study indicate that the role of FasFood products has met halal standards, as evidenced by official halal certification and high awareness of business actors regarding raw materials and production processes. Halal labels have been shown to significantly influence consumer decisions. On the other hand, the role of environmentally friendly principles has not been implemented properly by FasFood business actors in Duriwetan Village because they still use plastic-based packaging and food waste management, with this study, FasFood business actors in Duriwetan Village will try to start adopting environmentally friendly principles such as reducing plastic use and managing food waste. In conclusion, the integration of halal and environmentally friendly principles in the sharia industry of FasFood in Duriwetan village has made a real contribution to supporting the green economy. However, policy support and education are needed to improve more comprehensive implementation.

PERAN GURU PAI DALAM MENGEMBANGKAN KECERDASAN SPRITUAL SISWA DI SMP NEGERI 1 TIKUNG Hengki; Intan Ayu; Mahbub Junaidi
Pekerti: Journal Pendidikan Islam dan Budi Pekerti Vol. 7 No. 2 (2025): AUGUST
Publisher : Prodi Pendidikan Agama Islam, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58194/pekerti.v7i2.6844

The Islamic Education (PAI) teachers play a crucial role in fostering students’ spiritual intelligence at SMP Negeri 1 Tikung, which helps them understand the meaning of life, distinguish between right and wrong, and develop positive behaviors. This study employs a qualitative descriptive approach, focusing primarily on PAI teachers as the main subjects. Data were collected through observation, interviews, and documentation, with sources including teachers, the school principal, students, as well as references from books and journals. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The study revealed several key findings: (1) supporting factors for the teachers’ roles include collaboration with the principal and fellow teachers, as well as support from regulations and the school’s vision and mission. Conversely, inhibiting factors consist of low parental awareness and limited school programs focused on developing students’ spiritual intelligence; (2) students’ spiritual intelligence is relatively high in terms of socializing and adapting, yet remains low in self-awareness and in formulating personal vision and mission; (3) PAI teachers perform various functions, including as instructors, class leaders, mentors, classroom managers, motivators, and evaluators. However, students’ awareness in applying the learning to daily life still requires improvement. Data analysis was carried out through data reduction, data presentation, and conclusion drawing.

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