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Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam Yurmaini Yurmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.428

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA JURUSAN AKUNTANSI SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS AL WASHLIYAH MEDAN) YURMAINI YURMAINI
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 3 No 1 (2019): Vol 3 No 1 September 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v3i1.1294

The purpose of this study was to determine whether the work environment, professional recognition, professional training, and social values influence the career selection to become a public accountant. This research is included in the type of descriptive research with a quantitative approach. The primary data collection method is carried out using a questionnaire method that is distributed to respondents. The population in this study was the Accounting Department Students of the Faculty of Economics, University of Al Washliyah, Medan in 2014, amounting to 30 respondents. The results of this study are as follows: a) T test results can be seen that the work environment variable obtains the value of t-count> t-table = (2.548> 1.696) with a significance value of 0.016 <0.05, then H1 is accepted. This means that the work environment has a positive effect on perceptions of students majoring in career accounting to become public accountants. b) T test results can be seen that the professional recognition variable gets the value of t-count> t-table = (3.921> 1.696) with a significance value of 0.000 <0.05, then H2 is accepted. This means that income perceptions have a positive effect on perceptions of students majoring in career accounting into public accountants. c) t test results can be seen that the professional training variable obtains the value of t-count> t-table = (2.630> 1.696) with a significance value of 0.013 <0.05, then H3 is accepted. This means that the professional training factor has a positive effect on perceptions of students majoring in accounting as careers to become public accountants. d) The results of the t test on the variable social values get the value of t-count> t-table = (2.404> 1.696) with a significance value of 0.022 <0.05, then H4 is accepted. This means that social values have a positive effect on the interests of students majoring in accounting career to be public accountants.

PENINGKATAN PEMAHAMAN PENGELOLAAN KEUANGAN MENURUT EKONOMI ISLAM PADA MASYARAKAT PAYA GELI Yurmaini Yurmaini; Erliyanti Erliyanti; Dewi Sundari; Dini Vientiany; Siti Ummi Arfah Nasution
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i1.838

Pengabdian masyarakat ini dilaksanakan pada Ibu-ibu Sarikat Tolong Menolong Nurul Hidayah Dusun I Paya Geli Sunggal. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan tentang pengelolaan keuangan keluarga secara syar’i. Manfaat dari kegiatan ini bagi mitra pengabdian adalah memberikan pengetahuan tentang cara mengatur keuangan keluarga, dan membuat perencanaan keuangan. Target dan luaran yang ingin dicapai melalui solusi pemecahan masalah: cara mengelola keuangan keluarga, dan membuat perencanaan keuangan. Hasil program pengabdian masyarakat adalah 1) Ibu-ibu diberi penjelasan cara mengelola keuangan keluarga; 2) ibu-ibu diberi pelatihan cara membuat perencanaan keuangan secara syar’i. Abstract. This community service was carried out at the recitation of the Society Please Help Council of Dusun I Paya Geli Sunggal. The purpose of this community service activity is to provide training on syar'i family financial management. The benefit of this activity for service partners is to provide knowledge about how to manage family finances, and make financial planning. Targets and outcomes to be achieved through problem solving solutions: how to manage family finances, and make financial planning. The results of the community service program are 1) Mothers are given an explanation on how to manage family finances; 2) Mothers and sisters are given training on how to make syar'i financial planning.

Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam Yurmaini Yurmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.428

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating

Globalization of Curriculum at Private Tsanawiyah Madrasah Muallimin Univa Medan Muhammad yunus; Yurmaini Yurmaini; Hotni Sari Harahap
Edumaspul: Jurnal Pendidikan Vol 7 No 1 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i1.5923

This study aims to determine the concept of glocalization of the curriculum at the Muallimin UNIVA Medan Private Tsanawiyah Madrasah and the strategies used by the Muallimin UNIVA Medan Private Tsanawiyah Madrasah in implementing the concept of glocalization. This type of research is qualitative research with a phenomenological approach (according to existing phenomena). The data sources used are primary and secondary data, in which the primary data is obtained from 5 main informants. Data collection methods used are interviews, observation and documentation. The data analysis technique in this study used 3 stages, namely data reduction, data presentation and conclusions. While the data guarantee tool used is triangulation. The results of the study concluded that the concept of glocalized curriculum is combining 3 curricula in learning, namely the K13 curriculum, the Ministry of Religion curriculum and the Ke Al-Washliyahan curriculum. The strategy used in implementing the concept of glocalization of the curriculum is when the learning process (teaching-learning) takes place, selection of prospective teachers, formation of student character values and several competitions are held.

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