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Mutiara: Jurnal Penelitian dan Karya Ilmiah
Published by Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau
ISSN : 2988313X     EISSN : 29883148     DOI : 10.59059
Core Subject : Religion, Humanities, Science, Education, Engineering,
Religion Humanities Computer Science & IT Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other
Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Pendidikan Agama, Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis
Arjuna Subject : Umum - Umum
Articles 356 Documents
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Analisis Penerapan Akuntansi Isak 35 Pada Organisasi Keagamaan (Studi Kasus 5 Masjid Di Kabupaten Labuhanbatu Selatan) Rinda Arista; Nurlaila Nurlaila; Atika Atika
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.504

Abstract

This research aims to analyze the application of ISAK 35 accounting standards in religious organizations by taking case studies of five mosques in South Labuhanbatu Regency. ISAK 35 is an accounting standard that regulates the recognition, measurement, and placement of transactions and events in hazardous organizations. In the context of religious organizations, namely mosques, the implementation of ISAK 35 has an important importance in ensuring transparency and accountability in financial management. This research uses a qualitative approach with a case study method. Primary data was collected through in-depth interviews with mosque administrators and related financial staff. Secondary data was obtained through literature and documentation studies related to the implementation of ISAK 35 in religious organizations. The research results show that five mosques located in South Labuhanbatu Regency still have not implemented the ISAK 35 standard in preparing their financial reports. This shows that there are deficiencies in the presentation and delivery of financial information in accordance with applicable accounting standards. This research provides an overview of the importance of implementing ISAK 35 standards in producing more transparent, accurate and trustworthy financial reports for mosques in the region. These factors include limited knowledge and understanding of ISAK 35 by mosque administrators, a lack of human resources skilled in accounting, and a lack of support from external parties such as local governments or financial supervisory bodies.
Analisis Penerapan Akuntansi Lingkungan Pada Pengolahan Limbah Rumah Sakit (Studi Kasus Rumah Sakit Umum Daerah Dr. Pirngadi Kota Medan) Hizrahtul Darsani; Nurlaila Nurlaila; Rizqa Amelia
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.505

Abstract

This research aims to determine the application of environmental accounting in waste processing at RSUD Dr. Pirngadi, Medan City. The data analysis method in this research uses descriptive qualitative analysis. The data collection techniques used were observation, interviews and documentation studies. In analyzing environmental accounting in hospital waste processing at RSUD Dr. Pirngadi, Medan City, researchers used descriptive analysis steps, including collecting financial report data at Dr. Pirngadi Medan City in 2022, identified the environmental costs of RSUD Dr. Pirngadi Medan City, analyzing its environmental responsibilities, and drawing conclusions. The results of this research are Dr. Pirngadi Medan City has identified environmental costs according to Hansen and Mowen's theory, but Dr. Pirngadi Medan City has not implemented environmental accounting for environmental costs in managing its waste. This is due to environmental cost reports at RSUD Dr. Pirngadi, Medan City, has not been presented explicitly in the financial report of RSUD Dr. Pirngadi, Medan City.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam UIN Sumatera Utara Miatri Hasanah; Ahmadi Bi Rahman; Arnida Wahyuni Lubis
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.506

Abstract

Abstract This research is based on the influence of emotional intelligence, intellectual intelligence and learning behavior on the level of understanding of accounting among sharia accounting students at UIN North Sumatra. Emotional intelligence is self-control, intellectual intelligence is reasoning, learning behavior is a person's attitude in the learning process, and accounting understanding is the ability to identify and measure financial information. This research aims to determine the influence of Emotional Intelligence, Intellectual Intelligence, and Learning Behavior on the level of Accounting Understanding among Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra. This research uses a quantitative approach method with associative analysis, data collection techniques using questionnaires and the sample in this research was 83 Sharia Accounting Students FEBI UIN North Sumatra using the Purposive Sampling technique. Data were analyzed using multiple linear regression methods. The results of the research based on a partial test with a significant figure of 5% with a ttable of 1.990 show that the Emotional Intelligence variable has no effect on the level of Accounting Understanding as shown by tcount < ttable with tcount for variable X1(-1.059). And it shows that the Intellectual Intelligence variable has no effect on the level of Accounting Understanding tcount < ttable with tcount for Variable X2 (-0.260). Meanwhile, the Learning Behavior variable influences the level of Accounting Understanding as shown in tcount > ttable with tcount for variable X3 (2.388). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 2.322 and Ftable of 2.72 shown by Fcount >Ftable shows that Emotional Intelligence, Intellectual Intelligence, and Learning Behavior influence the level of Accounting Understanding of Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra.
Penggunaan Teknologi Dalam Pengembangan SDM Wardatun Nikmah; Afifatul Mukarromah; Dimas Widyansyah; Mochammad Isa Anshori
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.511

Abstract

The use of technology in human resource (HR) development is one of the strategies to improve the quality, skills, and competencies of HR in order to adapt to environmental changes and future challenges. Technology can be used to support HR management processes, such as recruitment, selection, training, assessment, and career development. Technology can also help create added value for organizations through innovation, creativity, and collaboration. This research aims to examine the influence of technology on HR development in various fields, such as business, education, government, and health. The research method used is a literature study by collecting and analyzing secondary data from various sources. The results show that technology has a positive impact on HR development, such as increasing efficiency, effectiveness, productivity, performance, motivation, satisfaction, loyalty, and commitment of HR. However, technology also poses challenges and barriers to HR development, such as changes in organizational culture, new competency needs, ethical issues, privacy, and data security. Therefore, an appropriate strategy is needed to implement technology in HR development in order to provide optimal benefits for organizations and individuals.
Analisis Pengaruh Filsafat Post Modern Terhadap Pendidikan Arif Fiandi
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.522

Abstract

The purpose of this research is to determine and analyze the influence of Post Modern philosophy on education. This research method uses literature review by examining various relevant literature sources. The development of science cannot be separated from the development of philosophy. Philosophy as the mother of science has given birth to various fields of scientific discipline. The development of philosophy started from classical philosophy to post-modern philosophy which was very sharp in criticizing previous phases of philosophy. The development of post-modern philosophy has penetrated and influenced the development of various areas of life, including education. Post-modern philosophy provides color to education through various elements, from the curriculum to learning methods and strategies.
Pencegahan Stunting Pada Anak Dengan Posyandu di Desa Pematang Berangan Kecamatan Rambah, Kabupaten Rokan Hulu Kusmiana Kusmiana; Beatrice Silalahi; Regina Putri; Anizar Nur Azizah; Aldifa Candra; Sohibul Adli; Rivaldo Saputra; Ella Junian Putri; Shintya Maulidya; Silvia Mayang; Mujiono Mujiono
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.523

Abstract

Real Work Lecture (KKN) is a form of community service activity by students with a cross-scientific and sectoral approach at a certain time and area. The implementation of KKN activities usually lasts between one to two months and takes place in villagelevel areas. The Directorate General of Higher Education in Indonesia has requires every university to carry out KKN as an intracurricular activity that combines the tri dharma of higher education, namely: education, research, and community service. We take the theme of stunting in our service to the community in Pematang Berangan village. Stunting is a developmental disorder experienced by children due to poor nutrition, repeated infections, and inadequate psychosocial stimulation. Some of the factors that cause stunting are the practice of giving colostrum and exclusive breastfeeding, children's consumption patterns, and infectious diseases, access and availability of food ingredients as well as environmental sanitation and health.
Pembinaan Karakter Siswa Melalui Kegiatan Ekstra Kurikuler Pada MTSN 11 Agam Sri Hayati
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.524

Abstract

This research aims to determine the development of student character through extra-curricular activities at MTsN 11 Agam. This research method uses descriptive analysis with a qualitative approach. Extra-curricular activities are really needed in developing student character at MTsN 11 Agam. Through extra-curricular activities, student character, which is not touched in curricular learning activities, can be nurtured and developed to the maximum. Extra-curricular activities carried out at MTsN 11 Agam include: Al Qur'an reading park (TPA), silat, marching training (PBB), dance, volleyball, da'wah, drumband, annisa' forum and scouts. It is hoped that MTsN 11 Agam will further maximize the implementation of existing extra-curricular activities so that student character can also be further developed.
Pengaruh Zikir Terhadap Kualitas Tidur Berdasarkan Sufi Healing Metria Zeta; Nabilah Azzahrah Chaidir; Rafli Hanif Pambudi
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.529

Abstract

Sleep is a basic need for everyone. The demands of work, college, and school make many people have poor sleep quality. According to the World Economic Forum, around 62% of adults around the world feel sleep-deprived. Lack of sleep can affect sleep quality. This can cause many problems in terms of health and academics for students. Sufi healing, or Sufi therapy, is spiritual therapy that includes dhikr. Dhikr itself is the repeated pronunciation of the words of Allah. In Islam, Sufi healing is in accordance with Islamic teachings. Many studies show that Sufi healing is good for patient therapy because dhikr can add positive value and relax the body. This research is quantitative, using a questionnaire. The questions are modified using the Pittsburgh Sleep Quality Index (PSQI). The respondents are medical students. Questions include feelings after and before sleeping after reading dhikr, feelings when sleeping, and level of sleep satisfaction. By comparing the quality of sleep before and after doing dhikr before bed, the results showed that there was a difference in sleep quality between after and before doing dhikr before bed. Most respondents felt that their sleep satisfaction was better if they did dhikr before going to bed.
Analisis Hadis Larangan Minum Berdiri Dalam Kesehatan Amelia Nursyifa; Dinda Ayu Ramadhani Putri; Maulidia Khairada Amalia
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.530

Abstract

Islam is the most perfect religion and has regulated many aspects of the lives of its creatures, one of which is correct drinking etiquette. Rasulullah saw. has set an example of drinking ethics for the benefit of his people by prohibiting drinking while standing. Medical experts also support this. Drinking while sitting makes food enter slowly so that the intestinal absorption function will run optimally. There are many hadith that mention the prohibition of drinking while standing, which is attempted to relate it to health. This research is qualitative in nature and uses research methods based on library research by collecting research data sources from various relevant literature sources. Many literature states that drinking while sitting is considered better than drinking while standing. This certainly supports the hadiths which state the prohibition on drinking while standing. Some of the effects of drinking while standing on the digestive system include kidney dysfunction, dehydration, indigestion, pressing on the nerves, causing gerd, and triggering arthritis.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Akuisisi Pada PT. Xl Axiata Tbk Tahun 2014 Krisna Dwi Prasetyo; Indah Listyani; Edi Murdiyanto
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.532

Abstract

A company needs to pay attention to financial performance so that it can see the extent of the company's position by analyzing financial reports. This research aims to determine the comparison of financial performance before and after the acquisition of PT. XL Axiata Tbk. in 2014 using the ratio Return On Assets, Return On Equity, Net Profit Margin.This type of research is descriptive with quantitative data taken secondary from the balance sheet and profit and loss report of PT. Pakuwon Jati Tbk for 2011-2017. Samples were taken from the population according to the saturated sampling method. The results of the research that has been carried out show that the financial performance of ROA, ROE AND NPM is almost the same because the average before the acquisition decreased while after the acquisition it increased which can be said to be good after the acquisition.

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