Article Per Year (5 Year)
p-Index From 2019 - 2024
2.543
P-Index
This Author published in this journals
All Journal Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial Edukasi Islami : Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH KOHESI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Insight Management Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal Economic and Strategy (JES) Mejuajua Jurnal Warta Desa (JWD) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Journal Of Islamic Social Finance Management Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Pengabdian Pada Masyarakat METHABDI
Uswatun Hasanah
UNIVERSITAS TJUT NYAK DHIEN
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
ANALISIS PERBANDINGAN KINERJA KEUANGAN ORGANISASI NIRLABA: STUDI KASUS PADA BADAN AMIL ZAKAT BERSKALA NASIONAL USWATUN HASANAH
JURNAL ILMIAH KOHESI Vol 4 No 1 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.135 KB)

Abstract

As the largest Muslim in the world, the potential to receive zakat is very high, therefore many zakat institutions have emerged as a place to distribute zakat. As Muslims, surely we must choose smartly the ways and places to distribute zakat. Zakat distribution can be done directly or through zakat distribution organizations / institutions. This study aims to compare the financial performance of national scale amil zakat institutions. The method of data analysis in this research is quantitative descriptive analysis based on calculations, by taking the publication of the annual report financial statements of amil zakat institutions on a national scale in 2018. Based on the specified sample criteria, obtained 5 (five) suitable amil zakat financial statements. The data analysis model uses the analysis of nonprofit financial ratios from the research of Ritchie and Kolondinsky (2003). Based on the results of the study it was concluded that all the Amil Zakat institutions studied were performing well. Rumah Zakat Foundation is the best performing amil zakat institution.
KEMAMPUAN PERANGKAT DESA DALAM MENYUSUN LAPORAN KEUANGAN PROGRAM DANA DESA STUDI KASUS PADA DESA AMBAR HALIM KECAMATAN PINTU POHAN MERANTI KABUPATEN TOBA SAMOSIR Uswatun Hasanah; awaludin awaludin
VALUE Vol 1 No 1 (2020): April - September
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v1i1.88

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana kemampuan perangkat desa dalam menyusun laporan keuangan program dana desa serta kendala-kendala yang dihadapi. Metode yang digunakan adalah studi kasus melalui wawancara kepada perangkat desa yang bertugas membuat laporan keuangan program dana desa di Desa Ambar Halim kecamatan Pintu Pohan Meranti kabupaten Toba samosir. Penelitian ini menemukan bahwa kemampuan perangkat desa dalam menyusun laporan keuangan belum maksimal. Beberapa kendala yang dihadapi perangkat desa dalam menyusun laporan keuangan program dana desa antara lain kurang memadainya pelatihan-pelatihan untuk menyusun laporan keuangan program dana desa serta kemampuan perangkat desa dalam memahami akuntansi juga masih belum maksimal
ANALISIS PELUANG DAN TANTANGAN INDUSTRI HALAL PADA MASA PANDEMI COVID 19 DI INDONESIA uswatun hasanah
JOURNAL ECONOMICS AND STRATEGY Vol 2 No 1 (2021): Januari - Juni 2021
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v2i1.121

Abstract

The Covid-19 pandemic destroyed the economic sector including the halal industry. This study focuses on analyzing the opportunities and challenges for the development of the halal industry in Indonesia. This research is descriptive research. Based on the results of the study, it was found that opportunities for the development of the sharia industry in Indonesia include the growing Muslim population, the opening of the e-commerce market for halal products, increased interest in purchasing halal products, the development of types of halal products is needed in order to balance market demand. Meanwhile, the challenges faced by the halal industry include the number of halal certificates that have not been maximal, the proliferation of imported products, economic uncertainty, and raw materials are still imported
Influence of Work Quality and Work Performance on Career Development of Employees of Dukcapil City of Medan Rosniwaty Br. Bangun; Uswatun Hasanah; Khamo Waruwu; Ira Manda Sari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2885

Abstract

One of the most important elements in realizing good governance for the implementation of staffing management is the career development of employees. This research aims to find out the influence of work quality and work performance on the career development of employees of the Medan City Dukcapil Office. The research method used is quantitative with the t-test hypothesis. The results showed that there was a significant influence simultaneously and partially between the quality of work and work performance on the career development of employees of the Medan City Dukcapil Office. This is because employee career development programs can increase self-confidence and motivate employees in producing good job performance and have an impact on increasing the credibility of the company. The quality of work will encourage career development if all aspects that support the quality of work are met.
Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya Uswatun Hasanah; Khairun Na'im; Elyani; Khamo Waruwu
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.565

Abstract

The government has implemented the tax amnesty volume I in July 2016 and ended in March 2017. In early 2022, the government will plan to implement the tax amnesty volume II, which was introduced as the Voluntary Disclosure Program (PPS). This program refers to the Tax Harmonization Law Number 7 of 2021. Although the results obtained during the tax amnesty volume, I did not meet the target, in 2022 the government still plans to implement the tax amnesty volume II. For this reason, it is necessary to analyze the difference between the tax amnesty volume I and the tax amnesty volume II (PPS), as well as predict its effectiveness if this tax amnesty will be implemented later. This study method focuses on a comparative qualitative descriptive method in which data collection is carried out by taking from the library, website, law and articles discussing this tax amnesty. The results obtained are that there are fundamental differences between tax amnesty I and tax amnesty II. The differences are found in the data, rates, and tax subjects. For taxpayers who have participated in the 2016 tax amnesty volume I, the tariff charged is cheaper than those who do not participate in the first volume I tax amnesty and there are restrictions on subjects who may participate in the second tax amnesty. The effectiveness of this second volume of tax amnesty is predicted to be successful with a record that socialization must be maximal, there is no perception that the tax amnesty endangers honest taxpayers, and the view of taxpayers that this tax amnesty is the last tax amnesty so that there is a fear of not paying taxes and being subject to fines.
Kenaikan Harga Minyak Goreng dalam Perspektif Hukum Persaingan Usaha dan Ekonomi Andi Nova Bukit; Uswatun Hasanah; Khairun Na’im; Elyani Elyani
Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial Vol 7, No 1 (2022)
Publisher : Law Department, Sharia and Law Faculty.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/justisia.v7i1.13212

Abstract

The current increase in cooking oil prices greatly affects purchasing power and greatly impacts the community's economy. Various ways have been taken by the government to suppress the rate of cooking oil prices, ranging from issuing a ministerial regulation of trade to cooking oil subsidies. However, these policies have not been able to suppress the rate of cooking oil prices. This study is carried out to analyze whether there are cartel practices that have caused the current soaring cooking oil prices, as well as their impact on the economy. The research was conducted using a normative juridical method with the results of the study. It is strongly suspected that the existence of cartel practices caused this situation to continue. Based on the findings made by the KPPU, namely the discovery of evidence of alleged violations of articles 5, 11, and 19 letter c of Law No. 5/1999 where it is alleged that there has been an oligopoly practice of the national cooking oil market structure by fixing prices and regulating production. However, there are some shortcomings in Law no. 5/1999 in ensnaring the perpetrators of this cartel is about the criteria for a cartel which has not yet been specifically defined, so it is not easy to win a cartel case in court.
Pengaruh gaya kepemimpinan dan motivasi terhadap semangat kerja di PT. Kalbe Nutritionals Medan Amplas Khamo Waruwu; Uswatun Hasanah; Elyani Elyani; Mastini Lase
Insight Management Journal Vol. 2 No. 2 (2022): January
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.647 KB) | DOI: 10.47065/imj.v2i2.130

Abstract

The purpose of this study was to determine the significant influence of leadership style and motivation on morale at PT Kalbe Nutritinals and to find out which factors were more dominant which became the morale of work. This research is located at PT Kalbe Nutritonals which is located at Enseval Building, Gg. Madirsan KM 9.5, Weigh Deli, Medan Amplas, Medan City. This study uses multiple regression analysis technique with a sample size of 40 people. From the results of the partial test (t test) leadership style and motivation affect work morale at PT Kalbe Nutritionals because it has a tcount > ttable and a significant value less than a probability value of 0.05, From the results of the simultaneous test (Test F) together leadership style and Motivation affect work morale at PT Kalbe Nutritionals seen from the significance level of 0.000 < 0.05, the determination value (R2) of 65.1% indicates between each the independent variable with the dependent has a close relationship, while the remaining 34.9% are influenced by other variables.
Penyuluhan Pengisian dan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui Laman DJP Online uswatun hasanah; Evalina Pakpahan; Khamo Waruwu; Mella Yunita; Muhammad Fadlan Siregar
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 1 No. 1 (2021): Agustus 2021
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.16 KB) | DOI: 10.52622/mejuajuajabdimas.v1i1.4

Abstract

Di dalam pengisian SPT wajib pajak orang pribadi, masih terdapat wajib pajak yang kurang memahami baik prosedur pelaporan maupun tata cara pengisian SPT sehingga dalam pengisian maupun pelaporan masih terdapat beberapa kesalahan. Selain itu masih rendahnya tingkat kesadaran wajib pajak dalam mengisi atau melaporkan pajaknya menjadi salah satu hambatan bagi pemungut pajak untuk mencapai target perolehan pajak. Persepsi yang berkembang di kalangan wajib pajak adalah kegiatan pelaporan SPT wajib pajak orang pribadi hanya sekedar formalitas. Serta mengisi dan melapor pajak merupakan hal yang sulit, di perburuk lagi dengan kondisi Pandemi covid-19 saat ini. Untuk itu kami tim pengabdian masyarakat melakukan penyuluhan tentang pengisian dan pelaporan SPT wajib pajak orang Pribadi melalui Laman DJP online dengan tujuan untuk membantu wajib pajak dalam melaporkan kewajiban pajaknya. Penyuluhan ini diikuti oleh pegawai PT. Multi Medika Sejahtera, menggunakan metode penyuluhan edukatif komunikasi persuasif dan angket untuk survey kepuasan karyawan serta perubahan kemampuan karyawan setelah pelatihan. Hasil yang diperoleh yaitu wajib pajak orang pribadi sudah mampu mengisi dan melaporkan SPTnya melalui laman DJP online, serta menciptakan kesadaran wajib pajak akan kewajiban perpajakannya.
SOSIALISASI PENGADAAN TANAH BAGI PEMBANGUNAN UNTUK KEPENTINGAN UMUM DI DESA MERANTI UTARA KECAMATAN PINTU POHAN MERANTI KABUPATEN TOBA Uswatun Hasanah; Elyani Elyani; Khamo Waruwu; Ahmad Yudhira
Jurnal Warta Desa (JWD) Vol. 3 No. 3 (2021): Jurnal Warta Desa (JWD)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1548.541 KB) | DOI: 10.29303/jwd.v3i3.166

Abstract

Kebutuhan akan listrik semakin bertambah setiap tahunnya, untuk itu harus diiringi dengan pertumbuhan pembangkit listrik agar mampu melayani seluruh kebutuhan masyarakat. Dalam hal ini pemerintah telah memulai pembangunan pembangkit listrik tenaga Air Asahan (PLTA Asahan). Dalam pelaksanaaannya diperlukan area yang menjadi lokasi pembangunan khususnya untuk pembuatan lahan tapak Tower T/L 150 KV PLTA Asahan III- Gardu Induk Simangkuk. Untuk itu harus dilakukan sosialisasi kepada masyarakat terdampak agar proses pembangunan dapat berjalan dengan lancar.  Beberapa kendala yang dihadapi dalam proses pembangunan ini yaitu masih kurangnya pemahaman masyarakat akan pentingnya pembangunan tapak Tower T/L 150 KV PLTA Asahan III untuk memenuhi kepentingan masyarakat luas. Masyarakat masih ada yang belum mau melepaskan hak akan tanahnya karena berbagai alasan diantaranya harga yang ditawarkan tidak sesuai, ketakutan kehilangan mata pencaharian jika pindah ketempat lain serta adanya sengketa tanah di dalam kepemilikan hak atas tanah tersebut.  Tim Pengabdian masyarakat Universitas Tjut Nyak Dhien ikut serta dalam membantu kegiatan sosialisasi kepada masyarakat dengan cara membuka konsultasi baik dari segi hukum, sosial ekonomi dan manajemen keuangan. Selain itu Tim pengabdian masyarakat juga melakukan pendekatan kepada masyarakat melalui pendekatan personal, budaya, nonformal serta kearifan lokal, dan juga melakukan pendekatan kepada tokoh-tokoh masyarakat setempat untuk memberikan pemahaman kepada masyarakat akan arti pentingnya pembangunan ini. Hasil dari sosialisasi tersebut adalah masyarakat memahami dengan baik maksud dari tujuan penyediaan tanah bagi kepentingan umum, Proses pengalihan tanah dari masyarakat untuk pengadaan lahan tapak Tower T/L 150 KV PLTA Asahan III- Gardu Induk Simangkuk di desa Meranti utara berjalan dengan baik.
PELATIHAN PEMBUATAN POC (PUPUK ORGANIK CAIR) DENGAN MENGGUNAKAN URINE KELINCI juli mutiara; karina m. berutu; emmy kejora; yunida berliana; dedi kurniawan; ahmad nadhira; razali razali; erfan wahyudi; uswatun hasanah
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 1 No 1 (2022): Januari 2022 - Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.671 KB) | DOI: 10.36490/abdimasku.v1i1.233

Abstract

kebutuhan kompos, pupuk kandang serta pestisida bertambah seiiring semakin luasnya area pengembangan pertanian. Harga pupuk kimia yang melambung tinggi saat ini menyengsarakan pihak petani. Banyak petani yang tidak mampu menanggung biaya bahan pupuk ini. Salah satu solusi yang dapat ditawarkan adalah pembuatan pupuk organik, yang bahannya mudah diperoleh, bahkan dibuang oleh orang-orang. Salah satunya adalah urine kelinci, banyaknya perternak kelinci di daerah ini membuat bahan baku urine kelinci mudah didapat. Pelatihan pembuatan Pupuk Organik Cair (POC) dilaksanakan di kelurahan tanah seribu kecamatan Binjai dengan mitra Kelompok Tani Serba Jaya. Urine kelinci yang sudah diolah menjadi pupuk alami dan pestisida alami tidak hanya membantu untuk pengembangan tanaman dan membangun kembali kematangan tanah, namun juga untuk mengurangi biaya yang harus dikeluarkan petani untuk menyuburkan tanah.
Co-Authors Ahmad Nadhira Ahmad Yudhira Andi Nova Bukit Awaludin awaludin Bakti, Imam Rangga Dedi Kurniawan Effendi Sadly Elyani Elyani emmy kejora Erfan Wahyudi EVALINA PAKPAHAN fariza habibi Ira Manda Sari juli mutiara karina m. berutu Khairun Na'im Khairun Na’im Khamo Waruwu Khamo Waruwu Khamo Waruwu Mastini Lase Muhammad Fadlan Siregar Razali Razali Rosniwaty Br. Bangun Rosniwaty Br. Bangun Syah Roni Putra Yunida Berliana