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Andriani, Beid Fitrianova; A. Tarmizi; Putri E., Aurelia Zahwa

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This thesis is entitled Analysis of the Application of Islamic Business Ethics in Business Success (Study on Ilham's rempeyek business in Jambi City). This study aims to determine the application of Islamic business ethics in accordance with the principles of Islamic business ethics according to Faisal Badroen and the indicators of business success are capital, income, sales volume, production output and labor. The method used in this research is descriptive qualitative, where in collecting data the researcher uses observation, interview and documentation methods. The results showed that Ilham's peanut brittle business had implemented Islamic business ethics well in running his business and had a positive impact on the success of his business. Obstacles in applying Islamic business ethics to Ilham's peanut brittle business in Jambi city are keeping promises caused by a lack of manpower in the production sector causing delays in product delivery to consumers and inaccuracy in delivering products to consumers. The solution in applying Islamic business ethics to Ilham's peanut brittle business in the city of Jambi is to recruit workers, especially in the production sector so that production results can meet consumer demands and be more careful and thorough when delivering products to consumers.

Armadani Armadani; Darul Ilmi; Afrinaldi Afrinaldi; Fauzan Fauzan

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

Researchers found several weaknesses during PAI learning at SMP Negeri 2 Sitiung, namely the lack of enthusiasm of students to learn, low student achievement during learning, and there were still many students who fell asleep during learning, which affected learning. Learners influence learning. The aim of this research was to see how much influence the application of the snowball throwing method had on the Islamic religious education learning outcomes of class VII students at SMP Negeri 2 Sitiung, Dharmasraya Regency. This research is experimental research with a quasi-experimental design. The location for this experiment was carried out at SMP Negeri 2 Sitiung, Dharmasraya Regency. The population in this study was all students in class VII of SMP Negeri 2 Sitiung, a total of 57 students, while the sample in this study was class VII A, which was the experimental class, which had a total of 29 students, and class VII B, which was the control class, which had a total of 28 students. . In determining the sample in this research, aggregate sampling techniques were used. In this research, data was collected in the form of tests. Based on the results of data analysis, the snowball throwing method influences student learning outcomes by 71.4% and other factors by 28.6%. In the hypothesis test analysis, the significance value (two-tailed) was obtained, namely 0.026 < 0.05, so that the Ha test decision was accepted and Ho was rejected, so it can be concluded that the snowball throwing method has an effect on learning outcomes. Based on research data, it can be concluded that the snowball throwing method is more suitable for implementing teaching and learning in Islamic religious education.

Nurainun Putri; Yenni Samri Juliati Nasution; Muhammad Lathief Ilhamy Nasution

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine the supporting and inhibiting factors in Murabahah financing at Bank Sumut Syariah Sub-Branch Lubuk Pakam and the results of the analysis of the application of the 5C principle in Murabahah financing at Bank Sumut Syariah Sub-Branch Lubuk Pakam. This research method uses descriptive qualitative research. While the data is done using observation, documentation and interview techniques. The data analysis model used in this research is qualitative analysis of the Miles and Huberman model, namely by reducing data, presenting data and drawing conclusions. The results in this study indicate that: Internal obstacles faced by Bank SUMUT Lubuk Pakam Syariah Sub-Branch in applying the 5C Principle, namely; limited customer information, limited technology, product suitability, property valuation, supervision and control, economic and industrial conditions. And external constraints faced by Bank SUMUT Lubuk Pakam Syariah Sub-Branch in applying the 5C Principle, namely; macroeconomics, changes in government policy, public consumption patterns, political uncertainty, regulatory changes.

Fungki Wahyu; Billy Hendrik

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2023 STIKes Ibnu Sina Ajibarang

Todays, technology is also widely used in various fields for various needs. Based on data from. Various sectors, such as education, business, tourism, to the agricultural sector, widely use websites. There are various implementations or applications of technological developments in agriculture, one of which is the application of calculating an agricultural product in Kerinci experienced ups and downs due to less stable weather conditions. Calculations in determining an agricultural product can use several calculation methods, one of which is the Tsukamoto fuzzy method. Tsukamoto's fuzzy method is an extension of monotone reasoning. In Tsukamoto's method, every consequence has a rule in the form of IF-THEN that must be represented in a fuzzy set with a monotone arrangement function. So this requires a system that can produce predictions in tea production in Kerinci tea plantations to meet market needs. The solution offered is a production prediction system in Kerinci plantations using the Tsukamoto fuzzy method. The prediction results obtained in this study were a 36% increase in tea sales production.

Rinda Arista; Nurlaila Nurlaila; Atika Atika

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

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.

Hizrahtul Darsani; Nurlaila Nurlaila; Rizqa Amelia

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

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.  

Regita Nurul Fadilah; Kiagus Zainal Arifin; Yuli Antina Aryani

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study is intended to determine the effect of applying forensic accounting and investigative auditing in detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province, either partially or simultaneously. Forensic accounting and investigative auditing are solutions for detecting cases of fraud in Indonesia, one of which is fraud in the procurement of goods or services. This study was a quantitative research category and data were analyzed using the Multiple Linear Regression analysis technique using the help of the IBM SPSS version 23 application. The population in the study were all auditors working at the BPKP Representative for South Sumatra Province while the sample was 46 auditors and this study used a purposive sampling type. The results of this study indicate that partially and simultaneously forensic accounting and investigative auditing have a significant positive effect on detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province. Based on the results of this study, it can be concluded that the better the application of forensic accounting and investigative auditing at the BPKP Representative of South Sumatra Province, it will have a positive effect on increasing the success of detecting fraud by the auditor.

Elisabet Juniawati Pardede; Herti Noita Simbolon; Syarifa Aini; Parlaungan Gabriel Siahaan; Dewi Pika Lbn Batu

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The monetary crisis has greatly impacted Indonesian society, leading to a moral crisis. This can be seen from the increasing crime rate and unemployment. This tends to cause one of the crimes that often occurs, which is theft. The application of standard articles in cases with relatively small valued goods will certainly increase the piling up of cases and the prolonged handling of a case. Not infrequently, these cases are forced to be resolved in a long period of time and end up in the Supreme Court. This study aims to find out the decision of the Medan High Court Number 1287/Pid.B/2023/PN Mdn regarding theft. In this study, the author uses a normative juridical approach, which is an approach carried out by analyzing and interpreting theoretical matters regarding principles, legal interpretation and comparative law. The results of the analysis and discussion in this study are that in the case of the criminal act of theft with case number 1287/Pid.B/2023/PN Mdn, the Defendant, Tamim Hasyim Als Tamim, was found guilty by the Panel of Judges for committing the criminal act of "Aggravated Theft Committed Repeatedly" based on the alternative indictment submitted by the Public Prosecutor. As a result, the Defendant was sentenced to 3 years and 10 months in prison. In the case of the criminal act of theft with case number 1287/Pid.B/2023/PN Mdn.    

Anastasya Carolista Pakpahan; Artika Dewi Sitanggang; Benget Hasiholan; M Aldrian Mustafarsyach; Fadzil Aulia Rahman +3 more

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

The Real Working Lecture (KKN) is a vehicle for the application and development of knowledge, which is carried out off campus in certain time, work mechanism, and requirements. KKN implemented by universities is an effort to increase the content and weight of education for students and to get greater added value to higher education. Through community service activities in Lalang Village, there will be synergy between universities and the community. The purpose of this KKN acticity is to provide an understanding to the local community about the importance of health for young generation, specifically for their babies. Frequently, stunting become a massive issues for babies in this village. The service is carried out through educational workshops, seminars, teaching, and discussions. The result of this dedication provide an overview of how importance for a mother and their kids to mantaian what they eat and how to have a healhty live due to stunting issues.

Zulfa Alfi Rohmah

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2023 CV. ALIM'SPUBLISHING

. This research aims to analyze the dynamics of religious spread in the urban areas of Semarang through a spatial analysis approach using Geographic Information System (GIS). By utilizing both secondary and recent primary data, this study delineates the patterns of religious spread across various neighborhoods and districts in Semarang. Through the application of GIS, the research produces thematic maps that vividly visualize the distribution of religions in a spatial context. The analysis results reveal diverse patterns of religious spread, with some areas exhibiting a high concentration of a particular religion while others demonstrate significant religious diversity. The importance of environmental factors in shaping the patterns of religious spread is also discussed in this study. The correlation analysis between the presence of places of worship, religious educational institutions, and other environmental variables provides additional insights into the factors influencing the distribution of religions in Semarang. The conclusions drawn from this research contribute to a deeper understanding of religious diversity in urban Semarang. The implications include the potential formulation of more effective development policies, strengthening tolerance among religious communities, and creating an inclusive environment amid the complexities of social and cultural diversity in the city. This research is expected to serve as a foundation for further studies and aid sustainable decision-making at the local level.

Exaudi Dian Mayawie Napitupulu; Goklas J. Manalu; Frainskoy Rio Naibaho; Wilson Simanjuntak; Taripar Aripin Samosir

Jurnal Teologi Injili dan Pendidikan Agama 2023 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

This research aims to determine the effect of the cyclical learning model on PAK learning motivation and character of class XI students at SMA Negeri 1 Tampahan in the 2023/2024 academic year. The hypothesis of this research is that there is a positive and significant influence in the use of the cyclical learning model on the PAK learning motivation and character of class XI students at SMA Negeri 1 Tampahan for the 2023/2024 academic year. This research uses an experimental type research method with a pre-experimental research design in the form of "One Shot Case Study". The population in this study was all 30 students in class XI of SMA Negeri 1 Tampahan for the 2023/2024 academic year. Sampling in this study used a purposive sampling technique using the entire population as the research sample, namely 30 students in class XI SMA Negeri 1 Tampahan for the 2023/2024 academic year. This research instrument is in the form of a closed questionnaire for variable the value of ý=a+bX is ý=8.77+0.85X, and Fh > Ft (18.70 > 4.20). From the results of the value analysis, it was obtained from the hypothesis test that H0 was rejected and Ha was accepted, namely that there was a positive and significant influence between the application of the cyclical learning model and the learning motivation for Christian Religious Education and Character in class XI students of SMA Negeri 1 Tampahan for the 2023/2024 academic year.

Morina Sari Simamora; Nurlaila Nurlaila; Nurul Inayah

Manajemen Kreatif Jurnal (MAKREJU) 2023 Pusat Riset dan Inovasi Nasional

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

Salsabila Indranifia

Manajemen Kreatif Jurnal (MAKREJU) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the application of tax planning (tax planning) can affect the corporate income tax that will be paid by CV. Ethanas Nusa Palapa. This type of research uses descriptive qualitative research. Data collection techniques used are observation, documentation, and interviews. This study uses primary data and secondary data. The results of this study indicate that, CV. Ethanas has not done optimal tax planning. By implementing tax planning CV. Ethanas Nusa Palapa was able to reduce its tax obligations from Rp. 23,365,281 to Rp. 19,175,491 and saved Rp. 4,189,790 in taxes.

Nur Halimah; Kurniawati; R. Agrosamdhyo

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

Griya Takeover Financing is one of the financing companies owned by BSI KCP Kuta to meet customers' financial needs. However, this financing often encounters problems in the takeover process. The aims of this study are: to find out the factors that lead to a murabahah contract in the financing of a takeover griya at BSI KCP Kuta and to find out the process of financing the griya takeover at BSI KCP Kuta. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data analysis technique used is the Miles and Huberman model, which includes data collection, data reduction, data presentation, and data verification. data validity technique with the triangulation technique. The results of the study found: 1) There are factors that cause a murabaha contract to occur, namely the presence of the object of the contract; 2) The murabaha contract process by submitting asset documents to the consumer as a sign of consent qabul with the consumer. And financing for takeover houses that are free from usury in accordance with the Fatwa of the National Sharia Council, MUI No.04/DSN-MUI/IV/2000, dated April 1, 2000, conceming murabaha.; 3) The process of financing takeover housing includes BSI having the terms and benefits of financing takeover housing. To attract consumer, as well as with light installments, one of the benefits of takeover financing at BSI is that consumers still feel able to meet other needs.

Siti Rohmawati; Kusjuniati; R. Agrosamdhyo

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

Bank Syariah Indonesia Renon Denpasar Branch Office as an institution engaged in the financial sector is certainly inseparable from marketing strategies as a support for its growth and development. The marketing strategy aims to support banks in achieving success and as a measure of banking performance. So  that a marketing mix is also needed to achieve banking goals and objectives so that it can increase the number of customers in the bank. The focus of the research 1. How is the marketing mix strategy of  mitraguna blessing financing products in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? 2. What are the obstacles faced in implementing the marketing mix strategy for mitraguna  blessing financing products to increase the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office? Research Objectives 1. To find out the application of the marketing mix strategy of financing mitraguna blessing in increasing the number of customers at PT Bank Syariah Indonesia Renon Denpasar Branch Office. 2. To find out the obstacles faced in implementing the marketing mix strategy of financing products mitraguna blessing to increase the number of customers at PT Bank Syariah

Yusup Indra Wijaya; Muhammad Saidi Rahman; Herry Adi Chandra; Muharir Muharir; Muhammad Amin

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

Cybersecurity (or cyber security) is a series of efforts made to protect computer systems or digital networks from cyber attacks or unauthorized access. Threats to cyber security include virus attacks, phishing, denial-of-service (DDoS), hacking, and unauthorized access. Cyber ​​security is critical as more and more organizations and individuals rely on information technology in their operations. Cyber ​​security includes network security, application security, data security, identity security, and physical security. Cyber ​​security efforts involve identifying, preventing, responding to, and recovering from cyber attacks. The more complex cyber threats become, the more important it is to improve cyber security and protect systems from damage or data theft.  

Sri Heneng Prasastono; Mohammad Hidayatul Holili

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The problem with  Dony Computer is that sales transactions still use a manual system using ledgers for each recording, so that errors often occur which will cause losses for Dony Computer and inefficient reporting to shop owners. The aim of designing a sales information system is to make it easier for the administration to process existing data. Application tools that have been created with PHP and a MySQL database can provide a smooth process for inputting and storing data and reports provided to shop owners. By using a system development method, namely the System Development Life Cycle. The results of this research create a sales application design that can make it easier for stores to collect data on goods and sales data to make it better and more accurate. Apart from that, the level of effectiveness of this application is quite high as seen from customer satisfaction with a good and fast transaction process.

Muhammad Al Giffary; Nurlaila Nurlaila; Khairina Tambunan

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study was to analyze the suitability of financial statement reports based on the application of accounting based on SAK EMKM at Umkm Aceh Hidroponik Medang Ara Village, Karang Baru District, Aceh Tamiang Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from Umkm Aceh Hidroponik. The data collection technique in this study uses interview and documentation techniques and the analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that Umkm Aceh Hidroponik has implemented accounting but the recording of financial statements carried out is still manual and very simple and its application has not followed the provisions in SAK EMKM. The financial statements prepared by Umkm Aceh Hidroponik are only in the form of an income statement while the statement of financial position and notes to the financial statements do not exist. The obstacle that causes Umkm Aceh Hydroponics not to be implemented is that they do not know and understand the preparation of business financial reports based on the Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).

Emellika Rahmayana

JURNAL PENELITIAN SISTEM INFORMASI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Currently, many people keep cats and dogs at home, in fact, according to research, keeping cats and dogs can relieve stress for pet parents. Cats and dogs are no longer just pets but are like family for pet parents. Veterinarians and pet shops are everywhere, this indicates that many people are starting to keep and love their cats and dogs. The need for technology regarding pets is also increasing, encouraging people involved in the IT world to create applications. One of the needs is how to design the right UX/UI for an application related to pets, especially cats and dogs. The intended users are pet parents. How can it be easy for pet parents to use this application so that pet parents get a user experience and user interface that is comfortable and enjoyable so that the purpose of creating the application can be achieved well. Comparing the 10 selected journals according to the criteria using the narrative review method, it was found that the second journal was the best among the other nine journals.  

Nunung Farida

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

Based on the findings of class VIII junior high school students, the results showed that class VIII students were still minimally introduced to scientific work, in accordance with the Science Education Content Standards, scientific work is an important characteristic of science learning subjects and of the 26 students the level of mastery of the material only reached 26.93. %. Identifying the problems raised, the author tries to improve learning by conducting research applying the Direct Instruction (DI) Model. Based on the learning results during the learning activities, the author formulates the problems that arise and discusses them with supervisor 2 to find the causes and problems identified above. The problem in improving this learning is formulated as follows: Can the Application of the Direct Instruction (DI) Model Improve Learning Outcomes in Science Learning Material on Plant Structure and Function in Class VIII Odd Semester of SMP Negeri 1 Simpang Teritip for the 2022/2023 Academic Year? From the improvement activities of Cycle I, the following results were obtained: 3 students who got a score less than 40 - 55 (11.54%), 10 students who got a score greater than 56 - 66 (38.46%) and There were 13 students who got a score greater than 67 – 79 (50.00%). In cycle II, there were 9 students who got a score less than 56 - 66 (34.62%), 16 students who got a score greater than 67 - 80 (61.54%), students who got a score greater than 81 – 100 as many as 1 person (3.84%). In Cycle III, it showed that of the 26 students studied, 3 people (11.54%) got a score of less than 75, while 23 students got a score of more than 75 (88.46%). The average student score increased by 86.15 - 73.46 = 12.69. Increased 12.69% compared to cycle II. The conclusion from writing this PTK is that the correct application of the Direct Instruction (DI) Model can improve learning outcomes.