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KINERJA KEUANGAN DALAM KERANGKA MAQASHID SYARIAH: PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERATING Nur Fitriyah; Alamsyah M Tahir; Herlina Pusparini
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.6

Abstract

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.
Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah Nurabiah; Herlina Pusparini; Nur Fitriyah; Yusli Mariadi
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Abstract

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure
Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram) Triko Slamet; Busaini .; Nur Fitriyah
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.610

Abstract

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
HUBUNGAN ANTARA PENGETAHUAN IBU TENTANG PERENCANAAN PERSALINAN DAN PENCEGAHAN KOMPLIKASI DENGAN SIKAP IBU DALAM PERENCANAAN PERSALINAN DAN PENCEGAHAN KOMPLIKASI DI WILAYAH KERJA PUSKESMAS BENDAN KOTA PEKALONGAN Ta’adi Ta’adi; Zaenal Amirudin; Nur Fitriyah
JURNAL LITBANG KOTA PEKALONGAN Vol. 10 (2016)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v10i0.41

Abstract

MATERNAL MORTALITY RATE (MMR) REFERS TO THE NUMBER OF MATERNAL DEATHS RELATED TO PREGNANCY, CHILDBIRTH, AND POSTPARTUM (PRASETYAWATI, 2012; P. 3). THE DIRECT CAUSES OF MATERNAL MORTALITY IS APPROXIMATELY 90% ARE CAUSED BY ABOUT CHILDBIRTH, AND THESE DEATHS OCCUR DUE TO COMPLICATIONS (PRASETYAWATI, 2012; P14). CAUSES OF MATERNAL MORTALITY ONE OF WHICH IS THE FACTOR OF DELAY, NAMELY THE DELAY IN THE DECISION TO SEEK HEALTH CARE, DELAY IN REACHING HEALTH CENTERS, AND DELAYS IN RECEIVING HEALTH CARE. ONE BREAKTHROUGH EFFORTS AND PROVEN TO IMPROVE THE INDICATORS OF DELIVERY BY HEALTH PERSONNEL IN A DECREASE IN MMR AND IMR IS P4K. BIRTH PLANS TO DO WHEN THE MOTHER, HUSBAND AND FAMILY HAVE KNOWLEDGE ABOUT DANGER SIGNS OF PREGNANCY, CHILDBIRTH AND POSTPARTUM. THE RESEARCH OBJECTIVE WAS TO DETERMINE THE RELATIONSHIP BETWEEN MATERNAL KNOWLEDGE ABOUT P4K WITH THE ATTITUDE OF THE MOTHER IN P4K IN PUSKESMAS BENDAN PEKALONGAN. THE STUDY WAS DESCRIPTIVE CORRELATIVE WITH CROSS SECTIONAL APPROACH. POPULATION OF 257 PREGNANT WOMEN WITH A SAMPLE OF 65 RESPONDENTS OBTAINED THROUGH A SIMPLE RANDOM SAMPLING TECHNIQUE. TEST ANALYSIS USED WERE UNIVARIATE AND BIVARIATE ANALYSIS USING SPEARMAN RANK. THE RESULT SHOWED THAT MOST RESPONDENTS HAVE GOOD KNOWLEDGE ABOUT P4K (70.8%), MORE THAN 50% OF RESPONDENTS HAVE A POSITIVE ATTITUDE IN P4K (58.5%), TEST RESULTS OBTAINED STATISTICALLY SIGNIFICANT VALUE OF 0.003 (LESS THAN ? = 0, 05) TO RS 0,361. THIS SHOWS THERE IS A SIGNIFICANT RELATIONSHIP WITH THE CLOSENESS OF THE RELATIONSHIP IS WEAK. SUGGESTIONS RESEARCH IS EXPECTED TO BE MORE MOTIVATED PREGNANT WOMAN LOOKING FOR INFORMATION ABOUT P4K THAT CAN BE OBTAINED FROM THE ELECTRONIC PRINT MEDIA, EDUCATION OF HEALTH PROFESSIONALS AS WELL AS MATERNAL AND CHILD HEALTH BOOK IN ORDER TO IMPROVE THE KNOWLEDGE OF THE MOTHER BECAME GOOD KNOWLEDGE AND A POSITIVE ATTITUDE SO THAT IT CAN EARLY IN THE BIRTH PLAN.
RESPON PERTUMBUHAN DAN PRODUKSI JAGUNG PULUT LOKAL (Zea mays ceratina. L) PADA KONDISI CEKAMAN KERING DAN NITROGEN RENDAH Nur Fitriyah
Jurnal Ilmiah Hijau Cendekia Vol 4 No 2 (2019): Jurnal Ilmiah Hijau Cendekia
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.298 KB) | DOI: 10.32503/hijau.v4i2.637

Abstract

Kondisi perubahan iklim di Indonesia yang tidak menentu mengakibatkan tanaman musiman khususnya jagung pulut terganggu pertumbuhannya. Selain cekaman kekeringan, Kandungan hara N tanah yang rendah juga menjadi faktor pembatas dalam upaya peningkatan produksi jagung pulut. Untuk itu penelitian ini bertujuan untuk mengetahui respon pertumbuhan dan produksi jagung pulut akibat kondisi cekaman kering dan pemupukan N rendah di Desa Kidang bang, Kecamatan Wajak, Kabupaten Malang, Jawa timur. Penelitian ini mulai dilakukan bulan Juni sampai Agustus 2018. Penelitian dilaksanakan menggunakan rancangan acak kelompok faktorial dengan 3 ulangan. Faktor pertama adalah kondisi pengairan (C) dengan 2 level, yaitu C1 = dicekam kering, C2 = pengairan normal. Faktor kedua adalah pemberian Nitrogen (N) dengan 3 level dosis, yaitu N1 = 200 kg/ha, N2 = 150 kg/ha serta N3 = 100 kg/ha. Hasil penelitian menunjukkan bahwa Terjadi pengaruh interaksi pada kombinasi cekaman kering dan pemberian nitrogen terhadap pertumbuhan dan produsi jagung pulut varietas lokal probolinggo. Pemberian nitrogen dengan dosis 200 kg/ha dalam kondisi pengairan normal (tidak tercekam) menghasilkan keragaan pertumbuhaan tanaman jagung pulut paling baik dan produksi paling tinggi dibandingkan dengan perlakuan lainnya dan pemberiaan pupuk nitrogen dengan dosis 200 kg/ha menghasilkan berat tongkol kering tertinggi yaitu 5,6 ton/ha.
PENGARUH DOSIS PUPUK HAYATI DAN PUPUK FOSFAT TERHADAP PERTUMBUHAN DAN PRODUKSI TANAMAN KEDELAI EDAMAME (Glycine max (L.) Merill.) VARIETAS RYOKKOH 75 Mohammad Imam Nawawi; Nur Fitriyah; Wasito Wasito
Jurnal Ilmiah Hijau Cendekia Vol 3 No 2 (2018): Jurnal Ilmiah Hijau Cendekia
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.633 KB) | DOI: 10.32503/hijau.v3i2.272

Abstract

Kedelai edamame” termasuk spesies Glycine max L. untuk meningkatkan produksi makanan yang baik untuk kesehatan serta memiliki nilai ekonomi yang cukup tinggi, maka perlu penggunaa pupuk hayati dan pupuk fosfat terhadap pertumbuhan dan droduksi tanaman kedelai edamame. Penelitian dilakukan Pelaksanaan penelitian ini dimulai pada Januari sampai dengan April 2017 di lahan sawah di Desa Toyoresmi, Kecamatan Ngasem, Kabupaten Kediri jenis tanah regosol dengan ketinggian tempat 102 m dpl dengan pH tanah awal 4,5 menjadi 6,2. Penelitian Penelitian ini dilaksanakan dengan menggunakan rancangan acak kelompok (RAK) yang dilakukan secara faktorial, yang terdiri dari dua faktor dan dengan tiga ulangan. Hasil Penelitian menunjukkan Pada kombinasi perlakuan pemberian dosis pupuk hayati dan pupuk fosfat terjadi interaksi yang nyata antar perlakuan dosis pupuk hayati dan pupuk fosfat terhadap variabel pengamatan berat biji / tanaman dan berat 100 biji yaitu pada perlakuan pupuk H2F3 yaitu dengan dosis pupuk hayati 75 kg / ha dan dosis pupuk fosfat 100 kg/ha.
PERIODONTITIS IN PREGNANCY AS RISK FACTORS OF PREECLAMPSIA : A LITERATURE REVIEW Nur Fitriyah; Melyana Nurul Widyawati
Proceedings of the International Conference on Applied Science and Health No. 2 (2017)
Publisher : Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Periodontitis may indicate the presence of chronic endotoxin inflammatory disease and cytokines, which are considered as risk factors for systemic diseases such as cardiovascular disease, atherosclerosis, and cerebrovascular ischemia. Maternal periodontitis substitutes a potential microorganism that can penetrate the circulation, directly or indirectly has the capacity to affect the health of the mother and fetus. Preeclampsia is associated with an abnormal maternal cytokine response, such as elevated tumor necrosis tumor (TNF)-α, interleukin (IL)-1 and 6 levels that cause endothelial damage to the placenta. Aims: Reviewing epidemiological associations between periodontitis and preeclampsia Methods: The method used in this paper is literature review. Literature searches were conducted using the electronic databases Science Direct and Google Scholar. Results: Many studies showed that periodontitis is a risk factor for the occurrence of preeclampsia. Periodontal disease is known to cause systemic inflammation early in pregnancy through increased IL-6 mechanism and increased systemic CRP, during pregnancy the increased progesterone hormone causes greater vascular permeability, stimulates the production of prostaglandins that can cause inflammation, and can decrease the regulation of interleukin-6 production that is less resistant to bacterial inflammation. Conclussion: The guidance of maintaining the dental and oral health of pregnant and under-five mothers published by the government can be developed into a strategic and innovative program to increase community interest to regularly check the health of teeth to health facilities. 
EDUKASI PENTINGNYA PRAKTIK AKUNTANSI (PENCATATAN SEDERHANA) DAN MANAJEMEN KEUANGAN DALAM RUMAH TANGGA PADA KARYAWAN RSIA PERMATA HATI MATARAM Nur Fitriyah; Akram Arsyad Sukma; Bambang Bambang
Jurnal Abdimas Sangkabira Vol. 1 No. 1 (2020): Jurnal Abdimas Sangkabira, Desember 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i1.23

Abstract

Kegiatan pengabdian ini dilaksanakan pada karyawan RSIA Permata Hati Mataram karena 85% karyawannya merupakan perempuan dengan latar belakang pendidikan kesehatan sehingga minim akan ilmu akuntansi dan manajemen keuangan dalam rumah tangga. Adapun tujuannya adalah untuk memberikan edukasi pentingnya penerapan akuntansi (pembukuan sederhana) dan manajemen keuangan dalam rumah tangga sehingga setiap keluarga dapat mengetahui kondisi keuangannya apakah dalam kondisi stabil atau lebih besar pasak dari pada tiang. Metode pelaksanaan kegiatan ini melalui pelatihan dan diskusi tentang penerapan akuntansi dalam rumah tangga dan tips dalam mengelola keuangan rumah tangga. Hasil pelaksanaan program pengabdian ini diharapkan dapat dipahami dengan baik dan dipraktikkan dalam kegiatan sehari-hari rumah tangga karyawan RSIA Permata Hati Mataram, sehingga kondisi keuangan rumah tangga terjaga dengan baik dan dapat dipertanggungjawabkan.
EFEKTIVITAS PENAMBAHAN ZAT PENGATUR TUMBUH PADA STEK MIKRO TANAMAN PORANG (Amorphophallus muelleri Blume) DAN TALAS BENENG (Xanthosoma undipes K.Koch): Kata kunci: Stek mikro, auksin, thidiazuron, tunas, akar Nur Fitriyah; Mawi Wahyudi
Innofarm:Jurnal Inovasi Pertanian Vol. 24 No. 2 (2022): JURNAL INNOFARM : Jurnal Inovasi Petanian
Publisher : FAKULTAS PERTANIAN UNIVERSITAS SLAMET RIYADI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/innofarm.v24i2.7402

Abstract

The objective of this study is to find out the effectiveness of the addition of Growing Regulatory Substances (ZPT) to shoots growth and roots at micro cuttings of Amorphophallus muelleri blume) and Xanthosoma undipes k.koch. Complete Random Design (RAL) was used in this study with 8 treatments: Z1 = Amorphophallus without ZPT(control), Z2 = Amorphophallus + Auxin 1.5 ml / L, Z3 = Amorphophallus + Thidiazuron 1 ppm, Z4 = Amorphophallus + Auksin 1.5 ml / L + Thidiazuron 1 ppm, Z5 = Xanthosoma without ZPT, Z6 = Xanthosoma + Auksin 1.5 ml / L, Z7 Xanthosoma +Thidiazuron 1 ppm, Z8= Xanthosoma +Auxin 1.5 ml/L + Thidiazuron 1 ppm, each treatment is repeated 5 times. The data was analyzed using ANOVA, if there were significant differences between treatments followed by BNT Test 5 %. The addition of auxin, thidiazuron and combination both have a noticeable effect on the percentage of cuttings growing, the height of seedlings, the number of leaves, the length and number of roots. The ability to grow in vegetative propagation is also influenced by the type and size of planting material and the presence of growing points on cuttings. Micro Cuttings of Xanthosoma undipes K.Koch have a higher regeneration ability comparing with Amorphophallus muelleri Blume.
IMPLENTASI KEBIJAKAN PENERIMAAN PESERTA DIDIK BARU DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA SAMARINDA sukarni; Nur fitriyah; Sestuningsih
BEduManagers: Borneo Educational Management and Research Journal Vol 1 No 1 (2020): Bedumanagers: Borneo Educational Management and Research Journal
Publisher : Manajemen Pendidikan Program Doktor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/bedu.v1i1.364

Abstract

One of the very important aspect in the Education is related to the enrollment of new students which has a very complex problems. To overcome all the problems, the District Head Office of the Education and Culture Kota Samarinda, published a policy on the new students enrollment, year 2016/2017 by using online system/model. This research Purposes are (1) to describe the implementation of the District Head Office of the Education and Culture Kota Samarinda for new students enrollment policy, year 2016/2017 for SMA level and (2) to know how the implementation of the District Head Office of the Education and Culture Kota Samarinda for new students enrollment policy, year 2016/2017 can be accepted by community. This research uses qualitative approach with the technique of data collection through indept interview, observation and the documentation study. The sources of the informations for this research are the school headmasters and new student parents/new students. The research findings are (1) according to the school headmasters (the policy implementors), year 2016/2017 that the new students enrollment policy can be implemented on the SMA levels, although there are some problems associated with the students non-academic achievements, disability/Environment Devolopment(ED)/PTK, and the school capacity and the stages of the registration path. While according to the new students’ parents/ new students, the new students enrollment policy, year 2016/2017 can be accepted with four notes, namely the problem of the non-academic students’ achievement, disability/ED/PTK, school capacity and the stages of the new students enrollment path; (2) related to the registration phase students’ non-academic achievements, disability /ED/PTK done before the regular /general path, causes many problems; (3) system/model of selection for students’ non-academic achievements, disability/ED/PTK based on the leves of the highest value of the National Examination results causes problems; and (4) the school capacity according to the policy implementors and new students’ parents/new students hope the government provides enought school capacity for the community; and (5) Headmasters always have their HP on and they are always at school.