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All Journal Katalogis Squalen Bulletin of Marine and Fisheries Postharvest and Biotechnology Lingua Skolastika JURNAL PENDIDIKAN TAMBUSAI Indonesian Journal of Economics, Social, and Humanities SeBaSa: Jurnal Pendidikan Bahasa dan Sastra Indonesia Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Information Systems and Informatics Journal La Bisecoman Lingue : Jurnal Bahasa, Budaya, dan Sastra Journal of English Language and Education Shell Civil Engineering Journal Pedagogy : Jurnal Pendidikan Matematika Journal Of Human And Education (JAHE) Al Dzahab Jurnal Pepadu Room of Civil Society Development Jurnal Point Equilibrium Manajemen dan Akuntansi Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Journal Of Humanity Dedication Al-Hijrah: Journal of Islamic Economics and Banking JRAMathEdu (Journal of Research and Advances in Mathematics Education) Abdurrauf Journal of Islamic Studies Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research DIRASAH: Jurnal Kajian Islam TARBIYAH: Jurnal Pendidikan dan Pembelajaran Jurnal Teknik Sipil Journal of Community Research & Engagement (JCRE) J-CEKI Room of Civil Social Development Islamic Studies in the World
Agusman, Agusman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Analisis Pengaruh Tingkat Suku Bunga Dan Pendapatan Terhadap Penyaluran Kredit Pada Pt Bank Pengkreditan Rakyat Piala Makmur Oktaviani, Asih; Gery, Mexano Hans; Agusman, Agusman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.239

Abstract

The interest rate is the amount of interest determined by the bank for credit loans to customers. The bank's main income comes from the credit distribution process which is inseparable from the risk of increasing the interest rate set. Therefore, to increase interest rates on lending, banks will use various methods, because changes in interest rates will affect the amount of credit disbursed and will also affect income. This research aims to determine the influence of interest rates and income on the amount of credit disbursement partially on the amount of credit disbursement at PT BPR Piala Makmur Sungai Geringging for the 2017-2021 period. The independent variables used in this research are interest rates and income, while the dependent variable is the amount of credit disbursement. The population used in this research is the annual financial reports for the 2017-2021 period, with a sampling technique using the saturated sampling method (Census). The data analysis technique used is quantitative descriptive analysis and multiple regression analysis then hypothesis testing using SPSS 25. The research results show that partially the interest rate (X1) has a significant negative effect on the amount of credit disbursement, Income (X2) has no effect and is not significant on the amount credit distribution. And for simultaneous influence, interest rates and income have a simultaneous (together) influence on credit distribution. From the regression results, the R-Square (R2) value is 0.688. This means that the independent variable is able to explain 68.8% of the dependent variable while the remaining 31.2% is explained by other variables.
Pengaruh Strategi Bisnis Perusahaan Dan Financial Reporting Irregularities Terhadap Fee Audit Pajriati, Merry; Handayani, Deby; Agusman, Agusman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.241

Abstract

The purpose of this research is to determine and analyze the influence of company business strategy and financial reporting irregularities on the size of external audit fees in manufacturing companies listed on the IDX in 2022. This research uses a descriptive and quantitative analysis model with multiple regression analysis methods. The variables used in this research are the company's business strategy and financial reporting irregularities as independent variables and the external audit fee variable as the dependent variable. The technique used to determine the sample in this research is a purposive sampling method using 16 samples of manufacturing companies listed on the BEI in 2022. Based on the research results, it shows that the significance value for the business strategy variable (X1) in external audit fees is 0.002 < 0 .05. With these results it can be stated that the company's business strategy has a significant influence on external audit fees. The significance value for the financial reporting irregularities variable (X2) is 0.001 < 0.05. With these results it can be stated that financial reporting irregularities have a significant effect on external audit fees. In the F test, the calculated F value = 14.637 with sig = 0.000 < 0.05. This means that the variables, company business strategy and financial reporting irregularities simultaneously influence external audit fees in manufacturing companies listed on the IDX in 2022. Based on the results of research that has been conducted, the variables of company business strategy and financial reporting irregularities have an adjusted R square value of 0.169 which is explains that the variables of company business strategy and financial reporting irregularities together have a significant effect on external audit fees in manufacturing companies listed on the IDX in 2022 amounting to 16.9% and the remainder is influenced by other factors not included in this research.
Making Boundaries and Site Plans in Nambo Village, Lasalimu District, Buton Regency sayfullah, Muh; Idwan, Idwan; Efendi, Ahmad; Agusman, Agusman; Aldha, Sitti Febriyany
Room of Civil Society Development Vol. 1 No. 3 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.18

Abstract

Buton Regency is a Level II region in the Indonesian province of Southeast Sulawesi. Nambo Village is comprised of three hamlets: Nambo, Lagonturu, and Tandaompure. It has an area of 25.5 kilometers. When it comes to carrying out operations, both government and community social, the people of Nambo community constantly promote mutual collaboration. The Village Government and Karangtaruna both have programs for planning and designing village boundaries and site plans, however relevant parties lack the skills or knowledge to participate in the planning and design process. The debate outcomes resulted in the design of the Nambo village border and site layout, as well as the materials to be utilized in the village boundary construction process. To enhance the look of the border, mountain stone foundations, brick walls, and natural stone are employed
Pendekatan Terintegrasi dalam Administrasi Bisnis: Strategi dan Tantangan Digitalisasi UMKM Desa Buntu Bedimbar Agusman, Agusman; Surbakti, Michael Novranda; Tamba, Iventura Fitra Uli; Andriaskiton, Mario; Hidayat, Ferry; Victor, Victor; Siregar, August Halomoan; Mesakh, Januardi
Journal of Community Research & Engagement Vol. 1 No. 2 (2025): January 2025
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/0k3vyx46

Abstract

Kegiatan pengabdian kepada masyarakat  transformasi digital dilaksanakan untuk Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Buntu Bedimbar dengan tujuan meningkatkan efisiensi operasional dan daya saing melalui adopsi teknologi digital. Metode yang digunakan meliputi pelatihan intensif dan pendampingan teknis, yang mencakup penggunaan software akuntansi berbasis cloud, aplikasi manajemen inventaris, dan sistem Customer Relationship Management (CRM). Hasil evaluasi menunjukkan bahwa 90% peserta merasa puas dengan materi yang diajarkan, dan 65% telah mulai memanfaatkan layanan cloud untuk pengelolaan data usaha. Meskipun terdapat kemajuan signifikan, tantangan seperti keterbatasan pengetahuan teknologi, kurangnya sumber daya manusia terampil, dan fasilitas yang tidak memadai masih dihadapi oleh peserta. Rekomendasi untuk program lanjutan mencakup pelatihan teknis lebih lanjut, pembentukan jaringan kolaborasi antar UMKM, dan program literasi digital untuk meningkatkan pemahaman masyarakat tentang pentingnya teknologi. Dengan dukungan berkelanjutan, diharapkan UMKM di Desa Buntu Bedimbar dapat beradaptasi dan berkembang dalam era digital, serta berkontribusi pada perekonomian lokal yang lebih inklusif dan berkelanjutan.
The Effect of Accountability, Transparency, and Community Participation on Village Fund Management Agusman, Agusman; Wahyuni, Risa; Taslinawati, Taslinawati
Al-Hijrah: Journal of Islamic Economics And Banking Vol. 1 No. 2 (2023): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v1i2.391

Abstract

This study aims to: analyze the effect of accountability on the management of village funds in North Cubadak Air village, analyze the effect of transparency on the management of village funds in North Cubadak Air village and analyze community participation on the accountability of village fund management in North Cubadak Air village. This research is descriptive quantitative research. The population in this study were all village government officials and community representatives in North Cubadak Air Village, the sample taken for this study was 91 people. The sample was determined by purposive sampling technique method. Data was collected using a questionnaire and analyzed with SPSS version 26.0. The results showed that accountability has a significant effect on the management of village funds. Transparency has a significant effect on the management of village funds. Community participation has a significant effect on the management of village funds. The conclusion of this study is that accountability, transparency, community participation affect the management of village funds.
Puisi Konvensional dan Puisi Berbasis AI: Sebuah Tinjauan Awal agusman, Agusman; Jauhari, Ade; Riyanto, Andra Ade
Lingua Skolastika Vol. 4 No. 2 (2025): LINGUA SKOLASTIKA: Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya (LI
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/linsko.v4i2.53776

Abstract

Puisi konvensional dan puisi yang ditulis AI dari sisi gaya bahasa dan pola memiliki korelasi interkstualitas. Puisi konvensional memiliki gaya bahasa sebagai karakteristik tersendiri dan puisi yang ditulis AI memiliki kemampuan untuk meniru pola puisi konvensional dengan kemampuan pemetaan pola logaritma yang tidak terbatas dari meta data keseluruhan puisi yang telah dibca oleh sistem digital. Tujuan kajian ini ialah untuk mendeskripsikan puisi konvensional dan puisi digital dair sisi kesamaan pola dan gaya bahasa. Metode yang digunakan ialah studi kepustakaan dengen mencari data berupa puisi terkenal yang diunggah di internet dari penyair terkenal. Analisis data dilakukan dengan membandingkan bahasa antara puisi konvensional dan puisi AI untuk menemukan pola dan kesamaan gaya bahasa. Hasil kajian menunjukkan bahwa dari empat puisi yang dipilih, AI dapat meniru kesamaan pola dan gaya bahasa dair keempat puisi tersebut. Puisi yang ditulis AI dapat mengikuti pola dan gaya bahasa dair keempat puisi konvensional tersebut dengan prompt yang sesuai dan terukur sebagai contoh puisi Aku karya Chairil Anwar dengan metafora terkenalnya yaitu Aku ini Binatang jalang dapat ditiru polanya oleh AI dengan gaya bahasa Aku ini ombak liar. Puisi konvensional memiliki ciri khas dari gaya bahasa yang dimiliki oleh penulisnya sementara puisi AI hanya mampu meniru dan mengembangkan pola puisi yang sudah dibaca oleh sistem digital menjadi puisi yang lebih kaya dari pola dan gaya bahasa. Puisi konvensional memiliki aspek makna, estetika, dan emosi yang lebih realistis karena berdasarkan kehidupan sementara puisi AI aspek makna, estetika, dan makna bersifat tidak langsung akrena harus melakukan konstruksi pemahaman dalam melakukan apresiasi.
Memotivasi Guru Dalam Meningkatkan Kinerja Mengajar di SMP Negeri 2 Siak Hulu Agusman, Agusman
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 1 No. 2 (2017): Perkembangan Manajemen Terapan dalam Pendidikan, Keuangan, dan SDM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v1i2.194

Abstract

Motivation of a teacher is very supportive in efforts to improve student achievement and improve the quality of education of a school. Because if the teacher's motivation is low then the quality and quantity of education within a school organization is very difficult to be realized let alone to be improved. The facts in SMP N 2 Siak Hulu found the phenomenon of some teachers are less motivated in teaching students in school so that teachers are less passionate and less enthusiastic in teaching. Using school action research and analyzed by qualitative techniques obtained results provide motivation to teachers in teaching can improve teacher performance. Keywords: Teacher motivation, teacher performance
The Concept of Knowledge Transmission in Ibn Taimiyah’s Thought: A Study of Revelation, Reason, and the Senses as Knowledge Channels in Islam Samsuddin, Samsuddin; Iskandar, Iskandar; Agusman, Agusman; Shamsul, Mariyanto Nur
Islamic Studies in the World Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i2.1268

Abstract

Background. Islam places knowledge in a noble position, and the tradition of knowledge in Islam has produced many great scholars throughout history. However, this intellectual tradition has not only generated knowledge but also sparked various debates and discussions about the concept of knowledge itself. One scholar who gave significant attention to the concept of knowledge was Ibn Taimiyah, particularly regarding the channels of knowledge. His thoughts on how knowledge is transmitted have become an essential part of scholarly discussions within the Islamic intellectual tradition. Purpose. The purposes of this research were to analyze and describe the concept of knowledge transmission according to Ibn Taimiyah. Method. This research is a type of library research using descriptive qualitative methods with a historical and philosophical approach. Results. The results of this research show that there are three transmissions and channels of knowledge in Ibn Taimiyah's perspective: revelation (wahyu), reason, and the senses. There is no conflict between the three. However, revelation is the absolute and main channel of knowledge. while reason and senses are channels of knowledge that must be subject to revelation. Both play a role in digesting and understanding the truth that comes from revelation. Conclusion. Based on the discussion, it can be concluded that the channels of knowledge according to Ibn Taimiyah are (wahyu) revelation, aql (mind) and the senses. There is no conflict at all between the three channels.  But  wahyu (revelation) is the most important and absolute channel.
Analisis Minat Belajar Pada Siswa SMP Al-Qur’an Wahdah Islamiyah Cibinong: Analysis of Learning Interest among Students at Wahdah Islamiyah Qur’anic School Cibinong Iskandar, Iskandar; Samsuddin, Samsuddin; Agusman, Agusman; Suratman Trias Ramli
DIRASAH: Jurnal Kajian Islam Vol 3 No 1 (2026): DIRASAH: Jurnal Kajian Islam
Publisher : Litera Academica Publishing

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

Abstract

This study aims to examine the level and characteristics of learning interest among students at SMP Al-Qur’an Wahdah Islamiyah Cibinong and to identify the factors influencing it. The research employed a quantitative method with a descriptive approach, involving 43 students aged 12–17 years and using a questionnaire adapted from Darmadi’s learning interest scale, covering indicators of enjoyment, interest, attention, and involvement. The findings indicate that students’ learning interest falls within the moderate or fairly good category, with an empirical mean score of 124.79. Indicators of enjoyment, interest, and involvement were categorized as high, while students’ attention was moderate. These results suggest that students have a positive learning interest, particularly in affective and behavioral dimensions, but there is still room for improvement, especially in enhancing attention during learning. The study provides both theoretical and practical contributions by guiding schools to develop integrative, interactive, and value-based learning strategies, foster motivation, and create a supportive learning environment aligned with Islamic education principles, promoting lifelong learning.
Digitalization as a Strategy to Increase the Competitiveness of MSMEs in the Era of an Inclusive Economy Agusman, Agusman; Victor, Victor
Journal of English Language and Education Vol 11, No 1 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i1.1903

Abstract

This research aims to investigate the main strategies in increasing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the tourism sector in Medan City through digitalization and technological innovation in the framework of an inclusive economy. The focus of the research includes the use of digital technology in marketing, optimization of online reservation systems, the use of e-commerce platforms, and the application of service automation to increase operational efficiency and MSME revenue. Digitalization is seen as a strategic solution to overcome MSMEs' dependence on conventional methods in marketing, production, and business management which has been the main obstacle in facing competition with large companies and imported products. Based on data from the Medan City Cooperative Office, there are around 18,000 active MSMEs, but the level of digital adoption still varies. This study uses a quantitative method with purposive sampling techniques on 100 MSMEs from the souvenir, culinary, and handicraft subsectors that have interacted with local digitalization programs. Data were collected through a questionnaire survey and analyzed using Structural Equation Modeling with a Partial Least Squares (PLS-SEM) approach because the research variables were latent and construct-based. This approach allows testing of structural relationships as well as direct and indirect influences between variables. The novelty of this research lies in the development of the Conceptual Model of Inclusive Digitalization for SME Competitiveness (CDISC), which integrates digital inclusivity indicators—including digital access, digital literacy, and technological readiness—with MSME competitiveness indicators. The results of the research are expected to make a theoretical and practical contribution to the development of MSME digitalization policies that are sustainable, inclusive, and oriented towards increasing turnover, expanding market reach, and operational efficiency of MSMEs in Medan City
Co-Authors Abdu, Muhammad Abdul Jabar Idharudin Abdurahman Abdurrahman Ahmad Efendi Aldha, Sitti Febriyany Anastasia Sri Lestari Annisa, Sarah Dwi Aswad, Aswad August Halomoan Siregar Baharuddin, Rhamdhani Fitrah Basoka, Muhammad Darmawan Budi Handrianto Budijanto Widjaja Deby Handayani Eryck, Muhamad Fahmi Fateha, Fateha Ferry Hidayat Fransiska, Dina Hari Eko Irianto Hasriani Muis Idwan, Idwan Irianto, Dendi Ikhwan Irma Setiawan, Irma Iskandar Iskandar Jauhari, Ade Joko Santoso Laksono Trisnantoro Maemuna Sa'diyah Maharani Fizwar, Putri Mario Andriaskiton Marlinda Ramdhani Martayadi, Uwi Masuwd, Mowafg Mesakh, Januardi Mexano Hans Gery Michael Novranda Surbakti Muhammad Abduh Muhammad Adam Suni Muhammad Hamka Muhammad Ilyas Muhammad Rafiq Mujahid Mujahid, Mujahid Musaddat, Syaiful Nasti Putri, Anggun Nurmadhani Fitri Suyuthi Nurtati Nurtati, Nurtati Oktaviani, Asih Pajriati, Merry Patmaniar, Patmaniar PERMATA SARI, SHINTA Poetri, Tika Annisa Eka Purwanto Purwanto Rahendra Maya Rahendra Maya, Rahendra Rahmawati, Sonia RISA WAHYUNI EDT Riyanto, Andra Ade Robin Robin Rustanto Rahardi Saharudin Saharudin Samsuddin Samsuddin Sapiin, Sapiin Sayfullah S, Muh. sayfullah, Muh Sayfullah, Muh. Shamsul, Mariyanto Nur Singgih Wibowo, Singgih Slamet Haryadi Sofyan, Silvia Suratman Trias Ramli Susanti, Pipit Aprilia SYAMSU ALAM Tamba, Iventura Fitra Uli Taslinawati, Taslinawati Uju Uju Umar, Mohamad Fahrul Himalaya Vatur, Kayla Maharani Victor Victor Victor Victor Wahyu Hidayat Wahyuni, Risa Wahyuni, Wika Wika Wahyuni Zaunit, Muthia Miranda