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Dari Akuntabilitas Menuju Maslahah: Pengaruh Inventarisasi, Pemanfaatan, dan Pengamanan terhadap Optimalisasi Aset Tetap dalam Konteks Ekonomi Islam Pasaribu, Indriyani; Nurwani; Fadhila, Tri Inda
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.14988

Abstract

This study investigates the impact of asset inventory, asset utilization, and asset safeguarding on the optimization of fixed assets—specifically land and buildings—within the Government of North Labuhanbatu Regency, through the lens of Islamic economics. Regional fixed assets constitute a component of public wealth that necessitates management that is accountable, efficient, and purpose-driven. Adopting a quantitative research design, this study employed a survey method involving 60 respondents, all of whom are asset managers within the Regional Financial and Asset Management Agency. Data were analyzed using multiple linear regression via SPSS Statistics (version 2025). The results reveal that both asset inventory and asset safeguarding exert a positive and statistically significant influence on fixed asset optimization. In contrast, asset utilization demonstrates a negative yet significant effect, suggesting that inappropriate or misaligned use may impede the optimization process. Collectively, the three variables exert a significant joint influence on fixed asset optimization. From an Islamic economic perspective, the stewardship of public assets constitutes an amanah (trust) that must be administered with fairness, efficiency, and a focus on public benefit (maslahah). Consequently, the implementation of a disciplined, integrated, and Sharia-compliant asset management framework is imperative to underpin sustainable public service delivery and regional development
Perananan Dan Penerapan Data Warehouse Sebagai Pendukung Sistem Akademik Pada UIN Sumatera Utara Azura, Rizky; Pasaribu, Indriyani; Putri, Sella Permana; Nurbaiti, Nurbaiti
Jurnal Sains dan Teknologi (JSIT) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. Information Technology Training Center - Indonesia (ITTC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jsit.v3i2.980

Abstract

A data warehouse is where information can be stored for a very large scope, and in a comprehensive manner. Academic divisions can utilize the data warehouse's ability to aggregate data, which makes it easier for them to provide information to support evaluation and decision analysis procedures. The problem was that in the scientific division, the information warehouse was not accessible and could not provide important reports of the instruction and assessment process. The design of the data warehouse provides strategic information such as the number of new students in each batch and student status. The purpose of this research is to overcome the obstacles in implementing data from various different sources into the data warehouse. The method used in this research is a qualitative method that provides breadth in exploring in-depth and contextual information. The result of this research is to facilitate the academic system of UIN-SU to serve important information aimed at the academic division to process historical data and present accurate information for evaluation and decision making.