Claim Missing Document
Check
Articles

Found 38 Documents
Search

THE SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW Heni Suryanti; Dhieka Avrilia Lantana; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1311

Abstract

The emergence of blockchain technology has the potential to revolutionize the accounting field with substantial consequences. These challenges encompass issues in traditional accounting practices, such as the potential for fraudulent activities, human mistakes, and manipulation of data. The objective of this study is to assess the potential of blockchain technology as a means to address these issues from an accounting standpoint. The employed approach is Systematic Literature Review (SLR), which entails a thorough exploration and examination of relevant literature. The findings of this systematic literature review (SLR) demonstrate that the utilization of blockchain technology in the field of accounting holds the promise of enhancing security, transparency, and efficiency in financial record-keeping and reporting. Blockchain technology also facilitates the implementation of triple-entry based accounting principles and real-time reporting, thereby enhancing financial performance. Furthermore, blockchain provides a robust level of data security via advanced encryption technology. Despite the existing technical and regulatory obstacles, the advantages presented by blockchain technology in the field of accounting are substantial and have the capacity to revolutionize accounting methodologies entirely. The study concludes that blockchain technology holds significant potential in addressing various challenges in accounting, enhancing the accuracy of financial information, and reinforcing integrity throughout the accounting process.
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Khairul Saleh L. Tobing; Syamsudin; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1329

Abstract

Through a literature study, this study employs a Systematic Literature Review (SLR) approach to investigate the implementation of sharia auditing in Indonesia. The primary goal of the study is to comprehend the impact of financial report accessibility on regional financial management accountability in the context of sharia audits. Identifying related journals entails identifying ten accredited national journals that are relevant to the research topic. According to research data, only 17.54% of total Public Accounting Firms (KAP) in Indonesia use Sharia as a basis for audits. A significant issue in sharia audit practices is a lack of auditor expertise and understanding of sharia principles. The sharia audit process is also inefficient, negatively impacting the level of sharia compliance. Recommendations include increasing auditor competency and optimizing the sharia audit process. Furthermore, the implementation of sharia audits in sharia financial institutions faces the complexities of global modernity. Contemporary Islamic thought with Maqashid Syariah is expected to respond to this challenge and spur product innovation. Creating a consistent Sharia audit framework necessitates international collaboration.
THE DETERMINANTS OF VOLUNTARY DISCLOSURE IN INDONESIA: A LITERATURE STUDY Syamsudin; Khairul Saleh L. Tobing; Ria; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1331

Abstract

This study focuses on the exploration of voluntary disclosure, which refers to the practice of companies willingly sharing financial information with stakeholders. Scholars conducted a comprehensive analysis of existing literature to identify the main factors that affect this voluntary sharing of information. Four crucial factors have been identified as major catalysts for voluntary disclosure. Firstly, the size of a company is a significant factor, as larger companies are more likely to engage in extensive disclosure due to their ample resources and the need for transparency, particularly in complex business operations. Secondly, the importance of profitability cannot be overstated, as companies that are profitable are more likely to reveal information in order to enhance their reputation and build trust with investors and creditors. Thirdly, the degree of leverage, which indicates the extent to which a company relies on borrowed funds, can discourage the voluntary release of information. This is because high leverage increases financial risk, leading to a more cautious attitude towards disclosure. Lastly, the ownership structure has the ability to influence the disclosure practices. Companies that have family ownership or majority shareholders who prioritize privacy typically tend to refrain from engaging in extensive voluntary disclosure. Gaining insight into these factors is crucial, as they provide clarity on the reasons behind companies' disclosure strategies, addressing the requirements and anticipations of different stakeholders while managing the intricacies of financial openness.
Tinjauan Hukum Islam Terhadap Organisasi Komunikasi Nasional Aksi Peduli Dalam Pembinaan Muallaf Menuju Keluarga Sakinah Pasca Perkawinan Di Kabupaten Boyolali Rahmawati, Evi Dian; Syamsudin; Baehaqi
JOM Vol 5 No 1 (2024): Indonesian Journal of Humanities and Social Sciences, March 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i1.5236

Abstract

This article aims to examine the role of the National Communication Organization for Caring Action (KNAP) in guiding converts towards establishing a harmonious family based on Islamic principles after marriage in Boyolali Regency. By reviewing Islamic jurisprudence, this study underscores the importance of religious guidance provided by KNAP to converts, particularly in instilling fundamental beliefs (aqidah) and practicing correct religious rituals. Employing a field research methodology, including observation, interviews, and documentation, data were collected and subsequently processed and analyzed. The findings reveal that KNAP plays a crucial role in delivering religious guidance to converts, addressing various post-marriage challenges. Moreover, KNAP's activities adhere to Islamic principles, encompassing educational initiatives for converts and solutions for field-related obstacles, supported by informative publications aimed at enhancing public comprehension. KNAP offers a physical platform for communication and coordination, conducts continuous studies to fortify faith, delivers social services, and collaborates with dawah activists to ensure comprehensive propagation efforts. The implication of this research lies in providing a deeper understanding of KNAP's contributions in guiding muallaf individuals towards establishing families grounded in Islamic values. Future research endeavors could delve further into the dynamics of fostering muallaf individuals and cultivating sakinah families within diverse social and cultural contexts.
Aktivitas Ekstrak Etanol 95% dari Daun Teh Putih (Camellia sinensis) Sebagai Antidepresan Pada Mencit Jantan Zaidan, Sarah; Syamsudin; Puspawardana, Indira; Pengasih, Aiy
Sciences and Clinical Pharmacy Research Journal Vol. 2 No. 4 (2026): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/scpr.v2i4.5268

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ekstrak etanol 95% daun teh putih (Camellia sinensis) secara peroral meningkatkan aktivitas motorik mencit sebagai indikator efek antidepresan. Uji dilakukan menggunakan metode Rotarod selama 30 menit untuk mengukur kemampuan mencit dalam mempertahankan diri di atas roda yang berputar. Perlakuan diberikan dengan variasi dosis, dan hasil pengamatan berupa waktu ketahanan serta jumlah jatuh dianalisis menggunakan uji ANOVA. Hasil analisis waktu ketahanan menunjukkan bahwa nilai p (0,000) < 0,005 menunjukkan bahwa ada perbedaan signifikan antar kelompok uji. Analisis terhadap jumlah jatuh mencit juga menunjukkan hasil signifikan dengan p (0,002) < 0,005, sehingga hipotesis alternatif diterima. Hasil menunjukkan bahwa ekstrak etanol 95% daun teh putih memiliki efek antidepresan dengan meningkatkan aktivitas motorik mencit pada dosis 400 mg/KgBB. Temuan ini menunjukkan bahwa daun teh putih berpotensi sebagai sumber alami kandidat antidepresan melalui mekanisme peningkatan aktivitas motorik hewan uji.
Smart Puzzle Team Media to Enhance Students’ Collaborative Attitudes Sholehah, Ilmiyatus; Syamsudin; Zahroh, Ulfi Aminatuz
Jurnal al-Thullab Vol 10 No 2 (2025): Atthulab: Islamic Religion Teaching and Learning Journal
Publisher : Laboratory of Islamic Religious Education Faculty of Tarbiyah and Teacher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/atthulab.v10i2.52700

Abstract

Learning in elementary schools focuses on understanding the material and does not sufficiently involve collaborative student activities. Often, teachers present material that requires students to work in groups with their classmates, but this is unsuccessful. As a result, students' ability to cooperate and share roles is less than optimal. The solution provided by the researcher to overcome this problem is to use a learning medium called the Smart Puzzle Team. This research uses a descriptive qualitative method, which describes phenomena as they are scientifically by collecting data from interviews, observations, and collaborative attitude assessment sheets for students. This study aims to determine how the Deep Learning approach combined with the Smart Puzzle Team media, in this case, to shape students' collaborative attitudes, and what the results of the implementation are after using this media. The research results indicate that the integration between the deep learning approach and the Smart Puzzle Team learning media was successful in fostering students' collaborative attitudes at MI Al Fithrah Surabaya.
Vape Berbasis Etomidate-Ketamin Dan Isu Ketidakpastian Hukum Dalam Klasifikasi Narkoba Berdasarkan Regulasi Terbaru: Etomidate-Ketamine-Based Vapes and the Issue of Legal Uncertainty in Drug Classification Under the Latest Regulations Syamsudin; Rospita Adelina Siregar
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026 -In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10090

Abstract

Penyalahgunaan rokok elektronik (vape) sebagai media konsumsi zat psikoaktif menimbulkan tekanan baru pada sistem penggolongan narkotika Indonesia. Artikel ini menganalisis implikasi yuridis terhadap liquid vape yang diduga mengandung etomidate dan ketamin dalam kerangka penggolongan narkotika serta relevansi Permenkes No. 15 Tahun 2025 tentang Perubahan Penggolongan Narkotika. Dengan metode yuridis-normatif yang diperkuat sinyal empiris terbatas, kajian menunjukkan adanya celah penegakan ketika zat belum tercantum dalam lampiran penggolongan (lex certa), sehingga instrumen penanganan cenderung bergeser ke rezim kesehatan/obat. Permenkes 15/2025 menyediakan jalur pembaruan daftar yang lebih adaptif, tetapi untuk zat berkhasiat medis diperlukan penilaian risiko cepat dan safeguard layanan kesehatan. Rekomendasi utama meliputi system early warning lintas lembaga, harmonisasi penggolongan narkotika/psikotropika dengan pengawasan farmasi, dan penindakan proporsional yang memprioritaskan jaringan distribusi ilegal.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. LPPPI Syamsudin; Adria Wuri Lastari
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 7 No. 2 (2024): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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

Abstract

The role of management in managing human resources is very influential in organizational development and increasing efficiency and performance productivity in the organization. Human resources are also the main key in an organization. So humans can be seen as a determining factor because in human resources all innovations will be realized in an effort to realize the company's goals. The aim of this research is to determine whether Motivation and Work Environment simultaneously or partially have a significant effect on Employee Performance at the Power Plant at Pt.Lontar Papyrus Pulp And Paper Industry. The population in this study was 48 employees. The sampling technique in this study was probability sampling using a saturated sampling technique, where all samples were taken. The research method uses multiple linear regression analysis methods using the t test, F test and dominant test with a significance level of 5%. The research results and hypothesis show that Motivation and Work Environment simultaneously have a significant effect with the results of multiple linear regression in the F test obtained Fcountof 75.809 is greater than Ftable3.204, while partially using the t test, T was obtainedcountfor each variable, namely Motivation (X1) of 3.876 and Work Environment (X2) of 4.101 which is greater than the T valuetable2.014, then the independent variables, namely the Motivation variable, and the Work Environment influence the dependent variable Employee Performance, while the Work Environment variable has a dominant influence on Employee Performance at Power Plant Pt.Lontar Papyrus Pulp And Paper Industry.