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All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Melek IT: Information Technology Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business TAMKIN Jurnal Pengabdian Masyarakat NALAR FIQH: Jurnal Hukum Islam JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Ilmuna: Jurnal Studi Pendidikan Agama Islam
Sulhani, Sulhani
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar Nur Cahyo, Mohe; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.7704

Abstract

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.
IMPLEMENTASI DAN PENGEMBANGAN METODE NAÏVE BAYES DALAM SISTEM PAKAR  UNTUK MENDETEKSI KERUSAKAN FUNGSI PADA HARDWARE LAPTOP Nailul Wardah , Neli; Wardah, Neli Nailul; Hakim, Zaenal; Sulhani, Sulhani
Melek IT : Information Technology Journal Vol. 11 No. 2 (2025): Melek IT: Information Technology Journal
Publisher : Informatics Department-Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/melekitjournal.v11i2.427

Abstract

Laptop telah menjadi salah satu perangkat teknologi yang sangat penting dalam kehidupan sehari-hari. Dengan kemampuan yang dapat dibawa kemana-mana dan digunakan dalam berbagai situasi, laptop telah menjadi alat yang sangat berguna bagi banyak orang. Namun, seperti perangkat lainnya, laptop juga dapat mengalami kerusakan yang dapat mengganggu kinerja dan produktivitas pengguna. Kerusakan laptop dapat disebabkan oleh berbagai faktor, baik perangkat keras maupun perangkat lunak. Sistem pakar dapat membantu dalam mendiagnosis kerusakan laptop dengan lebih cepat dan akurat. Penelitian ini bertujuan untuk mengembangkan sistem pakar diagnosis kerusakan laptop menggunakan metode Naive Bayes. Sistem pakar ini dirancang untuk mengidentifikasi jenis kerusakan laptop berdasarkan gejala-gejala yang dialami oleh pengguna. Metode Naive Bayes digunakan untuk menghitung probabilitas kerusakan laptop berdasarkan data yang ada. Hasil penelitian menunjukkan bahwa sistem pakar ini dapat mendiagnosis kerusakan laptop dengan tingkat akurasi yang tinggi. Sistem pakar ini dapat membantu pengguna laptop dalam mengidentifikasi kerusakan laptop dan menentukan tindakan perbaikan yang tepat.
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption Sulhani Sulhani; Hangga Darisman
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.513

Abstract

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
Pendampingan Rekonstruksi Harga Pokok Produksi dan Pemetaan Strategi Bisnis pada UMKM Salad Janah Sulhani Sulhani; Yasminnasywa Iskandar; Jilan Sajida
Tamkin Jurnal Pemberdayaan Tazkia Vol. 4 No. 2 (2026): TAMKIN: Jurnal Pengabdian Masyarakat
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tamkin.v4i2.845

Abstract

This study aims to accurately calculate the cost of production (HPP) using the full-costing method for Salad Jannah, an MSME in the culinary sector in Pekanbaru. Salad Jannah faces challenges such as fluctuating raw material prices and the high perishability of fresh fruit products. The research method used is a descriptive quantitative approach through interviews and documentation. The results show that the cost of production per unit for fruit salad is Rp14,844 and for jelly salad is Rp11,604. With the current selling price, the gross profit margin for fruit salad is 49% and for jelly salad is 42%. The study recommends cost management strategies through just-in-time procurement and marketing strategies such as product bundling and size diversification to increase revenue and maintain business sustainability.
Pengertian Dasar- Dasar dan Ruang Lingkup Bahasan Peradaban Islam Atina Husnayayin; Sulistri Sulistri; Sulhani Sulhani; Junita Malasari
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 6, No 2 (2021): Islamic Education Research
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v6i2.5875

Abstract

The research that will be conducted aims to provide an understanding related to the history of Islamic civilization and how to research using a literature study (library study) sources come from journals, books, articles related to the theme to be discussed. Data obtained from previous research as a reference in completing this research. For the stages of producing this information, there are several stages, namely identifying problems, obtaining correct information, analyzing the findings obtained and developing with new findings related to the history of Islamic civilization and historical study methods. This civilization is used as evidence that there is cultural development from generation to generation in the future. Islam itself is a perfect religion from Allah SWT to all humans through messengers. Civilization is used as evidence in providing cultural development in every era. Islam is a religion that comes from Allah SWT revealed to the prophet Muhammad for his people. Islamic teachings are taught in the Qur'an as a book for Muslims used as a guide for mankind. Then it comes from the hadith which contains events during the time of the prophet. Both are used as a guide for Muslims so that every human behavior must be in accordance with Islamic teachings contained in the Quran and Hadith. With the presence of Islam brings changes to become an advanced and civilized nation. The increasingly rapid development so that it can provide guidance in culture and civilization has an important role in the history of the presence of humans in every era.
EKSPLORASI METODE PENELITIAN ETNOGRAFI DALAM MEMAHAMI TRADISI KEAGAMAAN DI SEKOLAH ISLAM Renal Sipangidoan Siregar; Sulhani Sulhani; Desy Eka Citra Dewi
Ilmuna: Jurnal Studi Pendidikan Agama Islam Vol. 7 No. 1 (2025): MARCH
Publisher : Program Studi Pendidikan Agama Islam STIT al Urwatul Wutsqo Bulurejo Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/ilmuna.v7i1.2481

Abstract

Ethnographic research is a very relevant approach to explore and understand local culture in depth, especially in the context of religious traditions in Islamic schools. By utilizing this method, researchers can explore the values, customs, traditions, and social practices that shape the identity of religious communities in Islamic schools. This article aims to examine the use of ethnographic research methods in studying cultural traditions in Islamic schools, identify the advantages and challenges faced, and provide recommendations for researchers interested in using this approach.  
Co-Authors Abdul Mughni Abdul Mughni Adawiyah, Robi'Atul Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Atina Husnayayin Citra Sukmadilaga Desy Eka Citra Dewi Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Insani, Yulia Sifa Jilan Sajida Junita Malasari Khomsatun, Siti Latifah, Siti Imroatul Lestari, Nopita Luqman Hakim Luqman Hakim Maulidia, Riza Mindani Mindani Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Nailul Wardah , Neli Naufal Al Baqir Neli Nailul Wardah Nur Cahyo, Mohe Pirman, Riko Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Rasito Rasito Renal Sipangidoan Siregar Rini Puspitasari, Rini Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Siregar, Renal Sipangidoan Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri Sulistri Tri Endah Karya Lestiyani Triani, Sefti Urmila, Titin Winarningsih, Srihadi Yasminnasywa Iskandar Zaenal Hakim Zenubia Maulida Fitria