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All Journal Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Jurnal Riset Terapan Akuntansi Tabyin; Jurnal Pendidikan Islam Jurnal Industri Kreatif dan Kewirausahaan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Al-Hasanah : Jurnal Pendidikan Agama Islam Education and Counseling Journal Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Masyarakat Bangsa JAMAS: Jurnal Abdi Masyarakat Jurnal Nusa Akuntansi Intelektual: Jurnal Pendidikan dan Studi Keislaman Indonesian Journal of Environment and Sustainability Issues
Abidin, Jaenal
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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SOSIALISASI PERLINDUNGAN HUKUM TERHADAP HAK WARIS ANAK ANGKAT DALAM PERSPEKTIF HUKUM ISLAM DI CILAMAYA KARAWANG Pahroji, Dedi; Kurniati, Grasia; Zubaedah, Rahmi; Abidin, Jaenal; Priyana, Puti
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2023): (Oktober 2023)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v6i2.2161

Abstract

The purpose of this service activity is to inform the relevant community about the inheritance rights of adopted children according to Islamic law. This dedication will benefit the people of Cilamaya Village, Karawang Regency because the large enough population does not rule out the possibility of inheritance problems, including the inheritance rights of adopted children. It can also increase opportunities and problems in the field of education, which is at the core of community service. In addition to conducting socialization, service implementers also help MSMEs in Cilamaya village. This program was carried out offline and was attended by village officials and PKK mothers. The socialization activities carried out by the service implementers during the minggonan discussed the inheritance of adopted children and MSMEs. Lectures, focused discussions with the community, and Q&A attended by all parties involved are used. The development of Islamic law (Tahrij al-ahkam 'alanash qanun) in rulings (jurisprudence) and ijtihad of judges of Religious Courts on the development of inheritance law in the Compilation of Islamic Law (KHI) can serve as a source of law, and this is relevant in the field of building legal material regarding inheritance in accordance with Islamic inheritance law. Therefore, the decision of the Religious Court judge greatly affects the legal protection of the Muslim community in the implementation of inheritance in accordance with Islamic inheritance law. In the case of MSMEs, this community service begins with material about productivity and competitiveness. Then, strengths, weaknesses, opportunities, and threats to MSMEs will be discussed further. The goal is to blend theory with reality in the real world. Therefore, conclusions can be made and the best solution for MSMEs to remain competitive in running their business.
DAMPAK IMPLEMENTASI PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DALAM MEMBENTUK KARAKTER SISWA Nurmalasari, Siti; Abidin, Jaenal; Ferianto
Al-Hasanah : Jurnal Pendidikan Agama Islam Vol 9 No 1 (2024): Al-Hasanah : Jurnal Pendidikan Agama Islam
Publisher : STAI Pelabuhan Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51729/91655

Abstract

This study examines the impact of implementing Islamic Religious Education (PAI) on students' character development. Islamic Religious Education plays an important role in shaping the morals and ethics of individuals within the Muslim community. The objective of this research is to identify the effects of applying Islamic religious education on children's character formation. The focus of the study is to gain a deeper understanding of how Islamic religious education influences children's character development. The research methodology uses a Systematic Literature Review (SLR) to identify, evaluate, and interpret findings related to the research topic. The research results show that PAI education has a significant impact on students' character formation, as reflected in a strong understanding of morals and the application of Islamic values in daily life. Additionally, PAI education contributes to increased religious knowledge and the development of practical skills among students. Thus, PAI education not only provides a theoretical understanding of Islam but also shapes students into responsible and virtuous individuals. Although there are other external factors that influence moral development, PAI education remains a fundamental foundation in character education in schools.
PENGARUH TAX HAVEN, FOREIGN OWNERSHIP DAN EXCHANGE RATE TERHADAP TRANSFER PRICING M. Irvan Muhsin; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.158

Abstract

This study aims to analyze and prove empirically the effect of Tax Haven, Foreign Ownership, and Exchange Rate  on Transfer Pricing. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange's website, the company's website. The population in this study were  minimg sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection procedure in this study used purposive sampling, and only 12 companies met the criteria with a 5 year research period. So that as many as 60 data were obtained as samples in this study. The data analysis technique used is panel data regression analysis using E- views 12 version. The results of this study indicate that partially Tax Haven has an effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, and Exchange Rate has no effect on Transfer Pricing. Simultaneously Tax Haven, Foreign Ownership, and Exchange Rate affect Transfer Pricing.
PENGARUH KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri, Marcelia Anindya; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.199

Abstract

This study aims to analyze the influence of Executive Compensation, Capital Intensity and Financial Distress on Tax Avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 12 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company used as the study sample. The independent variables in this study are Executive Compensation, Capital Intensity and Financial Distress, while the dependent variable is Tax Avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The study results show that the best model to use in this study is the Cammon Effect Model (CEM). The study results show that Executive Compensation has no effect on Tax Avoidance, Capital Intensity has an effect on Tax Avoidance, and Financial Distress also has no effect on Tax Avoidance.
PENGARUH CAPITAL INTENSITY, FINANCIAL DISTRESS DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Irmawati; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.206

Abstract

This study aims to analyze the influence of capital intensity, financial distress and political connections on tax avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesian Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 13 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company that has been used as a study sample. The independent variables in this study are capital intensity, financial distress and political connections, while the dependent variable is tax avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The results of this study show that partially capital intensity has a negative effect on tax avoidance, financial distress have no significant effect on tax avoidance and political connections have no significant effect on tax avoidance. Simultaneously capital intensity, financial distress and political connections influence tax avoidance.
Pemanfaatan Digital Marketing Melalui Marketplace Platform Pada UMKM Sports Center Witana Harja, Pamulang, Tangerang Selatan Indrawan, I Gede Adi; Sasana, Lodang Prananta Widya; Abidin, Jaenal
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 8 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i8.1485

Abstract

Perkembangan bisnis yang sangat cepat dan dinamis, menuntut para pelaku usaha khususnya pelaku Usaha Mikro Kecil Menengah (UMKM) harus bergerak cepat mengikuti perkembangan zaman, dengan tujuan agar dapat mempertahankan pasar dan konsumen serta memperluas jaringan bisnis. Tuntutan kemajuan teknologi digital bagi para pelaku usaha dapat menjadi dua sisi mata uang yang berbeda, karena dapat sangat membantu perkembangan usaha atau justru dapat memperburuk keadaan usaha para wirausahawan pelaku UMKM tersebut. Pesatnya perkembangan internet dan platform teknologi digital ternyata juga dapat menimbulkan banyak ancaman bagi para wirausahawan pelaku UMKM yang menjalankan usahanya secara konvensional. Konsumen di era kemajuan internet dan digitalisasi saat ini secara teratur beralih memanfaatkan marketplace platform seperti Lazada, Tokopedia, Shopee, Bukalapak dan marketplace platform lainnya sebagai bagian pemenuhan kebutuhan hidup sehari-hari. Perubahan perilaku konsumen tersebut akan menjadi tantangan bagi para wirausahawan pelaku UMKM yang belum mengubah cara pemasaran dari secara konvensional ke era digital marketing untuk mengikuti perkembangan teknologi dan sistem pemasaran yang baru berbasis internet. Hasil dan luaran yang ditargetkan oleh tim Pengabdian Kepada Masyarakat (PKM) Melalui kegiatan PKM ini diharapkan para wirausahawan pelaku UMKM di kawasan Witana Harja Sports Center, Pamulang, Tangerang Selatan mampu mengembangkan strategi digital marketing melalui pemanfaatan marketplace platform sehingga bisa meningkatkan pelanggan dan meningkatkan omzet penjualan.
PENGARUH IMPLEMENTASI KURIKULUM MERDEKA TERHADAP PENINGKATAN KOMPETENSI SISWA DI MAN 2 KARAWANG Fajar, Rizky Nur; Kosim, Abdul; Abidin, Jaenal
Consilium: Education and Counseling Journal Vol 4 No 2 (2024): Edisi Agustus
Publisher : Biro 3 Kemahasiswaan dan Kerjasama Universitas Abduracman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/consilium.v4i2.5163

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh penerapan Kurikulum Merdeka terhadap peningkatan kompetensi siswa di MAN 2 Karawang. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode komparatif, melibatkan 32 siswa dari kelas X dan XI IPA sebagai sampel. Data dikumpulkan melalui angket menggunakan skala Likert dan dianalisis menggunakan analisis statistik deskriptif serta regresi sederhana dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa penerapan Kurikulum Merdeka memiliki pengaruh positif terhadap peningkatan kompetensi siswa, dengan koefisien regresi sebesar 0.533. Uji hipotesis menunjukkan nilai signifikansi 0.009, yang berarti pengaruh tersebut signifikan pada level signifikansi 0.05. Meskipun demikian, koefisien determinasi (R²) menunjukkan bahwa hanya 20.7% variasi dalam peningkatan kompetensi siswa yang dapat dijelaskan oleh Kurikulum Merdeka, sementara 79.3% dipengaruhi oleh faktor lain. Temuan ini mengindikasikan bahwa meskipun Kurikulum Merdeka berdampak positif, ada kebutuhan untuk mempertimbangkan faktor-faktor tambahan dalam upaya meningkatkan kompetensi siswa secara lebih komprehensif. Penelitian ini memberikan wawasan penting bagi pengembangan kebijakan pendidikan dan strategi pengajaran di masa depan.
Implementasi Pendidikan karakter di MTs Al-Furqon Melalui Keteladanan dan Pembiasaan Sundani, Delina Dwi; Wahyudin, Undang Ruslan; Abidin, Jaenal
Edumaspul: Jurnal Pendidikan Vol 6 No 1 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.256 KB) | DOI: 10.33487/edumaspul.v6i1.2006

Abstract

This purpose of this study is to describe various strategies for implementing character education at MTs Al-Furqon through example and habituation. This research is a descriptive study using qualitative methods. This research was conducted at MTs Al-Furqon. The objects of this research is the teacher and student. Data collection techniques used are observation, interviews, and documentation. The result of the study indicate that excemplary and habituation are important things that must be considered in the process of internalizing character values in schools. There are several strategies for implementing character education, such as the habit of dhuha prayer, congregational prayer, and talaqqi of the Qur’an. The implementation of character education cannot be separated from the role of principals, teachers, staff, and students.
PENGENALAN AKUNTANSI UNTUK BISNIS PEMULA Abidin, Jaenal; Rahma, Ayumi; Santoso, Budi Tri
Jurnal Industri Kreatif dan Kewirausahaan Vol 2 No 2 (2019): Jurnal Industri Kreatif dan Kewirausahaan DECEMBER 2019
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.57

Abstract

Keluran Sawah masuk kedalam Kecamatan Ciputat. Ciputat adalah sebuah kecamatan di Kota Tangerang Selatan, Provinsi Banten, Indonesia. Berdasarkan Undang-Undang RI Nomor 51 Tahun 2008 Tentang pembentukan Kota Tangerang Selatan di Provinsi Banten, Para pemuda yang tergabung dalam Karang Taruna Sawah Lama Kecamatan Ciputat Tangerang Selatan tergolong para pemuda aktif yang beberapa diantaranya berinisiatif berwirausaha skala mikro. Semangat para pemuda berwirausaha ditindak lanjuti oleh PKM Universitas Pamulang dengan membantu mereka mengatasi beberapa persoalan yang umumnya dialami oleh usaha mikro khususnya di bidang akuntansi untuk melakukan pencatatan keuangan dengan ilmu akuntansi dan pencatat keuangan bisnis mikro dengan ilmu akuntansi Oleh sebab itulah pengabdian masyarakat ini dilaksanakan dengan tujuan membantu usaha mikro dalam pencatatan keuangan yang rapi dan benar melalui penyampaian ilmu dasar-dasar akuntansi. Metode yang dipilih dengan cara memberikan penyuluhan dan pelatihan. Hasil dari kegiatan pengabdian masyarakat ini adalah panduan praktis dan sederhana berupa pedoman bagi usaha mikro dalam membuat laporan keuangan yang terangkum dalam bentuk materi pengabdian kepada masyarakat.
SOSIALISASI PENERAPAN ISAK 35 DALAM PENYAJIAN LAPORAN KEUANGAN KEPADA PENGURUS MASJID ALAULIA, PEKALONGAN Abidin, Jaenal; Rahma, Ayumi
Jurnal Industri Kreatif dan Kewirausahaan Vol 3 No 2 (2020): Jurnal Industri Kreatif dan Kewirausahaan DECEMBER 2020
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v3i2.76

Abstract

Masjid Al-Aulia dikategorikan sebagai organisasi nirlaba sehingga penyusunan laporan keuangan akan berbeda dengan organisasi berorientasi laba. Dengan disahkannya PPSAK 13, maka PSAK 45 sebagai pedoman penyusunan laporan keuangan bagi organisasi nirlaba dihapuskan, dan digantikan dengan ISAK 35 sebagai dasar penyusunan laporan keuangan. Berdasarkan perubahan tersebut, maka perlu dilakukan sosialisasi penerapan ISAK 35 dalam penyajian laporan keuangan Masjid Al-Aulia bagi pengurus Masjid. Dengan sosialisasi ini, diharapkan pengurus Masjid dapat menyajikan laporan keuangan yang transparan dan tepat bagi donatur dan dapat meningkatkan kepercayaan para donatur. Sosialisasi ini dilaksanakan pada 13 – 15 November 2020 di Antasari Indah, Jalan Pangeran Antasari No.37, Cipete Selatan, Cilandak, Jakarta Selatan. PKM ini bertujuan unuk untuk memperkenalkan penerapan ISAK 35 dalam penyusunan laporan keuangan bagi organisasi nirlaba. Para peserta yang merupakan pengurus Masjid Al-Aulia cukup antusias mengikuti pelatihan ini untuk dapat menambah pemahaman akan perbedaan PSAK 45 dengan ISAK 35. Untuk kegiatan pengabdian berikutnya diharapkan dapat memberikan strategi lanjutan dalam pengembangan bisnis secara berkesinambungan. Berdasarkan permasalahan di atas, maka perlu dilakukan sosialisasi dalam penyajian laporan keuangan yang sesuai dengan ISAK 35 kepada pengurus Masjid Al-Aulia, Pekalongan sehingga diperoleh laporan keuangan yang akuntabel dan transparan.
Co-Authors Abdul Kosim, Abdul Achmad Junaedi Sitika Ade Lenty Hoya Adi Indrawan, I Gede Dedi Pahroji Fajar, Rizky Nur fapriansyah, ari Ferianto Ferianto Ferianto Habibah, Elia Nur Harahap, Hendra Asri Hardini, Ria Haris , Amnan Indrawan, I Gede Adi Irman Jaya , La Ode Irmawati Kurniati, Grasia Lestari, Widya Rahma M. Irvan Muhsin Mansyur, Masykur Maolida, Didah Mustofa, Taufik Nafisa Zahira, Alma Nisa, Qurrota Ayun Nurmalasari, Siti Priyana, Puti Putri, Marcelia Anindya Putri, Septilia Adinda Putri, Yory Nur Hidayatul Rahardini, Rosita Dwinanda Rahma, Ayumi Ramdhani, Khalid Saefina, Khaila Najwa Santoso, Budi Tri Saputra, Angga Fiqki Sasana, Lodang Prananta Widya Sundani, Delina Dwi Undang Ruslan Wahyudin Waluyo, Kasja Eki Widya Sasana, Lodang Prananta Wulandari, Elisa Yulis Adriana Zubaedah, Rahmi