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Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Syahnandevito; Basri, Yesi Mutia; Rusli; Darlis, Edfan
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.126

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak
The Role of Islamic Religious Education Teachers in Shaping the Character of Elementary School Students Selina, Nur; Darmayanti; Rusli
TAKSONOMI: Jurnal Penelitian Pendidikan Dasar Vol. 5 No. 2 (2025): TAKSONOMI: Jurnal Penelitian Pendidikan Dasar
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Muhammadiyah Buton

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

Abstract

This study aims to analyze the crucial role of Islamic Religious Education (PAI) teachers in shaping students’ character and to identify both supporting and inhibiting factors that influence their effectiveness at SD Negeri 3 Wameo, Baubau City. The problem addressed in this study lies in the challenges faced by PAI teachers in developing students’ moral and behavioral character amid varying family and social environments. This research employs a qualitative method with an inductive and descriptive approach to provide an in-depth understanding of how PAI teachers implement character education and how environmental factors affect the process. The findings reveal that PAI teachers play a significant role in guiding students toward positive character formation through exemplary behavior, moral instruction, and continuous mentoring. The supporting factors consist of internal elements such as students’ self-awareness, intrinsic motivation, and family participation, which contribute positively to character development. Conversely, the inhibiting factors include external aspects such as negative social influences and unsupportive peer environments that can weaken the teacher’s efforts in shaping moral values. Overall, the study concludes that the success of character education largely depends on the synergy between teachers, families, and the surrounding social environment.
Mathematics Learning Process Students Grade IX in Pandemic COVID-19 Era Syahwal, Apriliani; Suradi; Rusli
ARRUS Journal of Mathematics and Applied Science Vol. 1 No. 2 (2021)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/mathscience639

Abstract

This study aims to determine the process of learning mathematics online or e-learning during the Covid-19 pandemic in class XI students at a high school in Soppeng. This research uses descriptive qualitative research with a qualitative approach. The subjects in this study were compulsory mathematics teachers for class XI. Data collection techniques in this study use observation, interviews, and documentation. The results of the research show that the process of learning mathematics is carried out online, which consists of planning mathematics lessons, implementing learning, and evaluating learning carried out by teachers during the online mathematics learning process at the Covid-19 pandemic.
THE RELATIONSHIP BETWEEN EARLY MARRIAGE AND DIVORCE RATES FROM THE PERSPECTIVE OF ISLAMIC EDUCATION Hadi, Rusniyanti; Ridwan, Muhammad; Rusli
JEC (Jurnal Edukasi Cendekia) Vol. 8 No. 1 (2024): Februari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat FKIP UMB

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Abstract

Early marriage remains a common phenomenon in various regions, including Kelurahan Lipu, Baubau City. This practice is often influenced by cultural norms, social pressure, and limited understanding of Islamic values regarding marriage. In fact, marriage is a sacred bond that requires psychological, spiritual, and social readiness. This study aims to examine the relationship between early marriage and divorce rates from the perspective of Islamic education. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation using a saturated sampling technique involving young married couples, religious leaders, and community figures. The findings reveal a strong correlation between early marriage and the high rate of divorce. Contributing factors include the dominance of social norms, a lack of understanding of Islamic marital principles, and the absence of premarital guidance rooted in religious teachings. These results underscore the importance of comprehensive premarital education and the active role of religious institutions in preparing young couples to build a harmonious family life based on Islamic values.
Meningkatkan Hasil Belajar Peserta Didik Pada Mata Pelajaran Pendidikan Agama Islam Berbasis Media 3D Page Flip HTML5 MIN 1 Baubau Lydesty Dahlan; Sulasri; Rusli
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.7171

Abstract

This study aims to describe the implementation of learning media based on 3D Page Flip HTML5 and to analyze its effectiveness in improving students' learning outcomes in Islamic Religious Education (PAI) at MIN 1 Baubau. The research employed a Classroom Action Research (CAR) approach conducted in two cycles. The subjects were 19 fifth-grade students. The instruments used included learning outcome tests, observation sheets, and documentation. The results showed that the use of 3D Page Flip HTML5 media successfully increased students' engagement and understanding of the material. In the first cycle, 63.15% of students achieved the Minimum Mastery Criteria (KKM) with an average score of 68.94. After improvements were made in the second cycle, the mastery increased to 89.47% with an average score of 80.52. It can be concluded that the 3D Page Flip HTML5 media is effective in enhancing learning outcomes and is suitable for use in Islamic Religious Education at the elementary school level.
Dukungan Lembaga Keuangan Bagi Program Pengadaan Perumahan Bagi Masyarakat Berpenghasilan Rendah Di Kota Luwuk Rusli
JURNAL RUANG / ISSN : 2085-6962 Vol 2 No 1 Maret (2010): RUANG : JURNAL ARSITEKTUR
Publisher : Jurusan Teknik Arsitektur, Fakultas Teknik Universitas Tadulako Kampus Bumi Tadulako Tondo Jl. Sukarno-Hatta Km.9, Palu 94118 e-mail :Jurusan Arsitektur, Fakultas Teknik Universitas Tadulako Kampus Bumi Tadulako Tondo Jl. Sukarno-Hatta Km.9, Palu 941

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/ruang.v2i1 Maret.112

Abstract

Sampel bertujuan ditarik sejumlah 133 orang dengan kriteria masyarakat berpengahasilan rendah di kota luwuk ditiga kelurahan Simpong, Kelurahan Bumi Harapan, Kelurahan Boyou. Data dikumpulkan dengan teknik angket,wawancara, metode analisis dengan teknik statistik deskriptif dan inferensial (non parametrik). Hasil penelitian ini menunjukkan animo warga untuk mendapatkan keadilan dalam pelayanan kredit perumahan antara tujuh juta s/d sepuluh juta sebesar 51,88, dimana 60 responden atau sebesar 45,11 % memiliki luas rumah dari 21 m2 s/d 36 M2, memilki sertifikat 67 responden sejumlah 50,38 %, dan cara membangun yang diminatai adalah secara swadaya 115 responden sebesar 86,47 %. Untuk meningkatkan kepemilikan/perbaikan perumahan upaya warga perlu mendapat dukungan dari pemerintah otonomi dalam hal penyediaan infrastruktur instansional berupa lembaga keuangan dengan bantuan kredit perumahan yang berperan melakukan pendampingan dan pemberdayaan, menuju suatu kehidupan yang layak bagi kelompok masyarakat berpenghasilan rendah perkotaan.
Upaya Peningkatan Hunian Kampung Nelayan Di Kota Donggala (Studi Kasus Kelurahan Labuan Bajo Dan Kelurahan Boneoge) Rusli
JURNAL RUANG / ISSN : 2085-6962 Vol 3 No 1 Maret (2011): RUANG : JURNAL ARSITEKTUR
Publisher : Jurusan Teknik Arsitektur, Fakultas Teknik Universitas Tadulako Kampus Bumi Tadulako Tondo Jl. Sukarno-Hatta Km.9, Palu 94118 e-mail :Jurusan Arsitektur, Fakultas Teknik Universitas Tadulako Kampus Bumi Tadulako Tondo Jl. Sukarno-Hatta Km.9, Palu 941

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/ruang.v3i1 Maret.127

Abstract

Penelitian ini bertujuan: (1) Untuk mengetahui standar hunian nelayan. (2) Apa startegi peningkatan hunian bagi warga dan Pemerintah. Sampel penelitian sejumlah 181 orang ditarik secara acak dari 4.945 jumlah penduduk (327 kepala keluarga nelayan) di Kelurahan Labuan Bajo dan Kelurahan Boneoge Kota Donggala. Data dikumpulkan dengan teknik observasi, angket, wawancara dan dokumentasi. Identifikasi hunian dilakukan dengan alat bantu matriks identifikasi dan indikator permukiman, selanjutmya diolah dengan program SPSS. Data yang terkumpul dianalisis dengan metode kuantitatif sebagai metode utama d an metode kualitatif sebagai metode pendukung. Hasil penelitian ini menunjukkan bahwa tingkat penilaian mayoritas 60 %, hunian nelayan di dua lokasi penelitian sudah layak huni, namun hanya sebagian kecil sebesar 40 % masih dibawah standar, khususnya penilaian struktur, kepadatan hunian, pemisahan fungsi ruang, ventilasi, lantai dan kepadatan bangunan. Untuk meningkatkan upaya warga dan pemerintah, direkomendasikan strategi peningkatan sumber daya manusia (nelayan) dalam bentuk sistem informasi menyangkut kondisi iklim, potensi sumber daya kelautan, bentuk penataan kelembagaan, pemberdayaan ekonomi kerakyatan, pelatihan manajemen, dan industri tepat guna.
PELATIHAN PEMBUATAN INFUSED WATER DENGAN BAHAN DASAR REMPAH SEBAGAI PENINGKAT SISTEM IMUN Rusli; Nuryanti, Siska; Fitriana; Herwin; Nurung, Ayyub Harly
JURNAL PENGABDIAN FARMASI DAN SAINS Vol. 1 No. 2 (2023): April 2023
Publisher : Jurusan Farmasi FMIPA Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpsf.2023.v1.i2.16243

Abstract

The corona virus pandemic (SARS-CoV-2) that causes COVID-19, which has entered Indonesia since early March, has not shown significant signs of ending. The Indonesian government continues to urge the public to always adopt a clean lifestyle, one of which is by consuming food or drinks that can boost the body's immune system. Infused water is mineral water that gets a mixture of various kinds of pieces of fresh fruit, vegetables, herbs or spices. This activity was carried out using the lecture method and direct discussions with the people of RT 07 RW 03, Sudiang Village, Makassar City, South Sulawesi. The target in this service is that participants can add knowledge about how to improve the immune system and the benefits of infused water as a way to boost the immune system and participants can find out about how to make infused water from spice-based ingredients.
EDUKASI TENTANG KOLESTEROL PADA IBU PKK DESA PADDINGING KECAMATAN SANROBONE KABUPATEN TAKALAR Amirah, Sitti; Kosman, Rachmat; Fitriana; Rahman, Safriana; Rusli; Putra, Bayu; Nuryanti, Siska; Harly Nurung, Ayyub
JURNAL PENGABDIAN FARMASI DAN SAINS Vol. 1 No. 2 (2023): April 2023
Publisher : Jurusan Farmasi FMIPA Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpsf.2023.v1.i2.16306

Abstract

Cholesterol is a lipid compound needed by the body as an essential component of cell membranes, hormone synthesis, energy sources and other needs. The body needs lipids in moderate amounts, the average adult's cholesterol requirement is around 1100 mg of cholesterol/day. About 25-40% of cholesterol needs are obtained from food and the rest is obtained from synthesis by the body. High cholesterol levels can trigger atherosclerosis, hardening and narrowing of the arteries which can lead to various diseases such as ischemia, stroke, heart attack. By looking at the daily life of the people in Paddinding village, kec. Sanrobone, where the majority of farmers are farmers, allows the public to ignore information about health, so education is needed to improve public health status. This activity is carried out using lecture and discucussion methods that are focused on providing understanding to the public about cholesterol, what is the role of cholesterol in the body, sources of cholesterol, how to prevent and deal with cholesterol disorders. Community service activities carried out are one of the means to increase public knowledge about how to prevent and treat cholesterol disorders.
THE INFLUENCE OF SCHOOL PRINCIPAL LEADERSHIP, TRAINING AND WORK ENVIRONMENT ON THE PERFORMANCE OF PNS TEACHERS IN BATAM CITY STATE HIGH SCHOOL THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE Rusli; Chablullah Wibisono; Muammar Khaddafi; Indriyani; Bambang Satriawan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1269

Abstract

This research aims to examine the following five variables: principal leadership, training, work environment, job satisfaction and teacher performance. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) Data analysis with parametric and non-parametric statistics. parametric research variables, calibration tests / pilot tests, validity and reliability, outer model and inner model analysis, as well as discussion of the results of hypothesis testing or path analysis. This research uses path analysis to test relationship patterns that reveal the influence of a variable or set of variables on other variables, both direct and indirect influences. The path coefficient calculation in this research was assisted by SmartPLS Ver 4.0 2022.
Co-Authors . A Halim A Hasrawati Abbas, Rahmat Hidayat Abdul Gani Akhmad Abdul Halim Abdul Rahim Abdul Rahman Abdul Wahid Suleman Ade Ira Octa Femi Ahmad Agisna Al Fariq, Farhaq Alanti Alimuddin Alpianto, Azman Ambo Lau, Sulfiyana H Amiruddin Amri, Fahrial Al Anastasia D'Ornay Andi Nurislamiah Tahir Andi Nurul Fitriani Andika Saputra Andriani Angriani, Asti Ani Pratiwi Arifuddin Usman Arimbi Arsal, Ulfah Widyastuti Askura Nikmah Asmita, Asmita Asrianto Aswin Asy'ari, Abu Hasan Atun Darmayanti Awi Azmi, Novia Amirah Bagas Prakoso Bahtiar Baso Bahtra Ruhmiko Balumbi, Musthamin BAMBANG SATRIAWAN Bayu Putra, Bayu Bernard Biyni, Alifiah Aisyah Chablullah Wibisono Chaerul Fadly Mochtar Citra Maharani Danuharsa, Agung Ayu Ratih Darmayanti deni ariyanto Desmaniar Desmaniar, Desmaniar Djadir Dwi Fitrah Wahyuni Dwi Haryanto Dwi Kurnia Aslam Edfan Darlis Eka Lestari Endang - Gunaisah FAHRIZAL Fathani, Aqil Teguh Fatimah Akbal Fattah , Nurlaeli Fauzan, Abhista Ibnu Fitriah Fajar Maghfirah Fitriana Fitrianingsih, Julia Gustina H. Ambo Lau, Sulfiyana Hadi, Rusniyanti Haerul Hafis, Syavira Hamzah Upu Handayani, Rika Handoko Harvina Mukrim Hasan, Diana Sukmawati Hasril Hastuty Musa Herman Herman Herman, Sriyana Hernianti Harun Herwin Hisyam Ihsan Ichsani Ilham Minggi Indriyani Jangga Kadang, Yuniharce Kasim, Muh Kasim Khairinrahmat Khofifah Khusnul Khotimah Latifa Liana, Nora Lili Darlian Lina - Mariana, Lina - Linda Lestari Lutfi Luthfi M, Mochtar Lu’lu Yu’tikan Nabilah Lydesty Dahlan Mahmudah, Rifa’atul Mappigau, Ernawaty Marwah Rahmat Karim Marzila, Mariani Mattarima Matteo Rossi Meti Kendek MIFTAHUL JANNAH Mirnayanti Mochammad Imron Awalludin Mongkapu, Graceya Alisirargi MS, A. Muh Nur Alam Muammar Khaddafi Muawiah Inda Magfirah Mudzakkir Amin Muh. Kasim Muhamad Ridwan Muhammad Darwis M Muhammad Hatta Muhammad Najib Muhammad Ridwan Mukrin, Harvina Mustarif, Alfath Akbar Nasrah Nasir Norma Lalla, Nur Syamsi Novia Amirah Azmi Nur Fadly Alamsyah Nur Ida Nur, Nurfahmi Nurhikmah Nursyam, Yuli Nurul Fildzah Zatalini Nurung, Ayyub Harly Oktovianus Cristian Karubaba Pannyiwi, Rahmat Poppy Elisano Arfanda Putri, Hardyanti Eka R. Rusli Rachmat Kosman, Rachmat Rahawarat, Marwia Rahma, Nur Rahman, Safriana Rahmawati Rahmayanti Raimundus Chalik Ramli Rasma Rasyid Rasmi Ridhana, Fita Ridwan, Eka Sari Rifai Rifki Mulia Riski Nurfadillah Risna Risna, Risna Rizkhi Rosmiyati Laiya Rusdi Ruslan Sabri Sabri Said Fachry Assagaf Salmia Jumri, Muhammad Aswar Darwis, Moch. Givan Andra Pratama, Saparuddin Latu Sariana Damis Sarifin Selina, Nur Selvi Rahmatia Selviana Sempurna Sepri Serli Siska Nuryanti, Siska Sitti Amirah Sri Wahyuni Sri Wahyuni Firman Sriyanti Suabey, Suningsih Suaib Suciati sulasri Sumarta, Ryan Puby Suradi Suriyanti Suruambo, Juharmin Suruwaky, Amir M. Syahnandevito Syahril Syahwal, Apriliani Syamsuriati Syamsuriyati, Syamsuriyati Syarif Talib, Dr. Ahmad Thamrin, Yusrianah Ulfah Wisyastuti Usman Mulbar Wahid, Wahyana Mujari Wahyuni Firman, Sri Widiawati Wijayanti, Lumastari Ajeng Winarta, Ardiansyah Yasir, Yasnidar yasnidar Yasnidar Yasir Yati Heryati Yesi Mutia Basri Yuilia Pratiwi Yusfik, Yusnita Yusrianah Thamrin Zuhra Zulfiah