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All Journal AL-Fikr Maqasid: Jurnal Studi Hukum Islam al-Afkar, Journal For Islamic Studies Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JURNAL EKOBIS DEWANTARA EDUTEC : Journal of Education And Technology Jurnal Ilmiah Akuntansi Kesatuan Khazanah Pengabdian jurnal hukum das sollen AKMENIKA Journal of Computer, Electronic, and Telecommunication (COMPLETE) Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum eProceedings of Engineering JIPM: Jurnal Indragiri Penelitian Multidisiplin Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Dirosah Islamiyah MERDEKA: Jurnal Ilmiah Multidisiplin Journal of Ekonomics, Finance, and Management Studies Jurnal Pusat Kolaborasi Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi At-Tadris: Journal of Islamic Education
Muhsin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Alat Pemanggil Ikan Air Tawar Berbasis IoT bryanbm; Muhsin
Journal of Computer Electronic and Telecommunication Vol. 2 No. 2 (2021): December
Publisher : Institut Teknologi Telkom Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52435/complete.v2i2.178

Abstract

Wisata perikanan merupakan salah satu sektor pariwisata di Indonesian,sayangnya pariwisata ini memiliki beberapa kelemahan diantara lain hanya memiliki beberapa titik hotspot atau tempat berkumpul ikan yang sedikit dari area perairan yang luas akibatnya pemancing akan hanya berkumpul disatu titik tertentu sehingga pemancing akan malas untuk datang lagi, tujuan dari project ini itu yaitu menghasilkan alat pemanggil ikan air tawar berbasis IoT dengan gelombang bunyti berbasis IoT yang dapat berguna bagi masyarakat pada umumnya dan bagi pengelola wisata perikanan pada khususnya, target yang harus dicapai dari perangkat ini yang pertama adalah berhasil membuat ikan berkumpul atau mendekat disekitar perangkat yang sudah ditanam diberbagai titik sehingga penyebaran ikan tidak hanya terfokus pada satu titik saja, dan yang kedua adalah dapat mengimplementasikan sistem IoT pada perangkat ini karena sebuah tantangan sendiri untuk membuat perangkat Iot untuk penggunaan bawah air. Ujicoba dari perangkat ini akan dilakukan pada ikan air tawar (Oreochromis niloticus) dengan dua mencoba 2 pendekatan yang berbeda yakni frekuensi dan pitch dengan range yang dipercaya akan dapat memanggil ikan, kemudian akan dicatat bagaimana respon ikan terhadap masing masing pendekatan tersebut dan didapatkanlah pendekatan mana yang lebih efisien. Kemudian pengujian akan dilanjutkan diwaduk menggunakan data pendekatan efisien yang didapatkan dari percobaan sebelumnya untuk mendapatkan analisis hasil terhadap kondisi lapangan atau kondisi nyata, serta analisa sistem. Hasil yang didapatkan adalah ikan lebih tertarik pada perangkat saat menggunakan pitch 1000 yang mana tervalidasi adalah 980hz dan alat ini terbukti ramah terhadap penggunaan konsep “opensource”.
TINJAUAN YURIDIS KETENTUAN PASAL 7 HURUF ‘N’ PERATURAN BAWASLU NOMOR 19 TAHUN 2017 Jamri; Muhsin; Rustam
JURNAL HUKUM DAS SOLLEN Vol 9 No 1 (2023): Jurnal Hukum Das Sollen
Publisher : Fakultas Hukum Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/das-sollen.v9i1.2632

Abstract

Abstrak Ketentuan norma Peraturan Bawaslu Nomor 19 Tahun 2017 Mengenai Ketentuan Persyaratan Keanggotaan Bawaslu Provinsi, Bawaslu Kabupaten/Kota, Panwaslu Kecamatan, Panwaslu Kelurahan/Desa, Dan Panitia Pengawas Tempat Pemungutan Surat Suara, pada Pasal 7 poin huruf ‘n’ yang menyebutkan ” Bersedia mengundurkan diri dari jabatan politik, jabatan pemerintahan, dan/atau badan usaha milik negara/badan usaha milik daerah selama masa keanggotaan apabila terpilih” ada perbedaan norma yang tercantum dalam Undang-Undang Nomor 7 Tahun 2017 Pasal 117 ayat (1) “syarat untuk menjadi calon anggota Bawaslu, Bawaslu Povinsi, Bawaslu Kabupaten/Kota, Panwaslu Kecamatan, Panwaslu Kelurahan/Desa, dan Pengawas TPS, pada poin huruf ‘j’ yang menyebutkan “Mengundurkan diri dari jabatan politik, jabatan di pemerintahan, dan/atau di badan usaha milik negara/badan usaha milik daerah pada saat mendaftar sebagai calon”. Perbedaan norma kedua pasal tersebut antara yang diatur dalam Undang-Undang Nomor 7 Tahun 2017 Pasal 117 ayat (1) poin huruf ’j’ status “mengundurkan diri sebagai calon…” sedangkan di Peraturan Bawaslu Nomor 19 Tahun 2017, Pasal 7, poin huruf ‘n’ “mengundurkan diri apabila sudah terpilih...”
The Role and Utilization of Information and Communication Technology-Based Learning Systems in Education . D, Hamidah; Muhsin; Sergius lay; M. Joharis Lubis
EDUTEC : Journal of Education And Technology Vol 7 No 3 (2024): March 2024
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v7i3.774

Abstract

In the world of education, information and communication technology in general aims to ensure that students understand information and communication technology tools in general, including computers, and understand information, meaning that students recognize the terms used in information and communication technology and especially commonly used computers. Apart from helping students in learning, the role of information and communication technology in learning also plays a quite influential role for teachers, especially in utilizing facilities to enrich their teaching abilities. The implementation of education and learning will be more effective if it is supported by the application of communication theories and concepts. In learning, which is the heart of education, you will find a system consisting of components that influence each other as discussed in the communication models sub-chapter.
Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
Marriage and Inheritance Laws in the Iranian Legal System Muhsin; Oyo Sunaryo Mukhlas
al-Afkar, Journal For Islamic Studies Vol. 7 No. 1 (2024)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v7i1.892

Abstract

The legal system in Iran plays a pivotal role in governing marriage and inheritance, with a particular emphasis on inheritance law. The initial segment of this research provides a comprehensive understanding of inheritance law in Iran. It encompasses an explanation of the fundamental principles underlying the distribution of assets following an individual's demise, as well as the significant influence of Islamic principles within this context. The aim of this research is to offer a thorough insight into the legal framework governing inheritance law in Iran. To achieve this objective, the research employs a literature-based methodology, involving the analysis of legal documents, a review of relevant literature, and an exploration of secondary data sources. The outcomes of this research guide us through critical aspects of inheritance law in Iran, such as how assets are apportioned among heirs in accordance with Islamic principles, changes in inheritance law over time, and significant developments in the interpretation and implementation of these laws. The findings provide profound insights into the role of inheritance law within Iranian society and its complex impact on the individuals and families involved. This understanding is also crucial for the broader social and cultural context in Iran and may serve as a foundation for further consideration of how the law reflects societal values and norms.
The Impact of Islam on Arab Thought Hammadi, Hammad Farhan; Indo Santalia; Abdullah; Muhsin
Jurnal Ushuluddin: Media Dialog Pemikiran Islam 2024: Proceeding International Conference on Islamic Challange in Metaverse Era (ICICME)
Publisher : Fakultas Ushuluddin dan Filsafat Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jumdpi.vi.53714

Abstract

The Arabs before Islam had an advanced civilization, such as the Mesopotamian Civilization in Iraq and the Nile Valley Civilization in Egypt. Additionally, there were kingdoms in the Arabian Peninsula and the Levant. They possessed qualities that prepared them to receive and convey the divine message, as Allah says: {You are the best nation produced [as an example] for mankind} (Ali Imran: 110). However, Allah also described some of their behaviors as "jahiliyyah" (ignorance), not in the sense of lack of knowledge, but ignorance of divine laws, such as worshiping idols. Islam came to reform Arab society and build a righteous community. One of its major reforms in religion was the call to monotheism and the abandonment of idol worship, along with the establishment of hudud laws, ethical transactions, and lawful work. Islam also made zakat obligatory to combat greed and assist the poor, prohibited usury, and regulated inheritance to ensure justice. Additionally, Islam fought against exploitation and extravagance and supervised state officials to prevent corruption. In the field of knowledge, Islam encouraged the pursuit of learning, reflection, and contemplation, as stated in Allah’s words: {Read in the name of your Lord who created} (Al-‘Alaq: 1-5). Politically, Islam united the Arabs who were previously divided and under Byzantine and Persian colonization. The Prophet Muhammad SAW issued the Charter of Medina, which established rules for shared governance. Islam brought a significant transformation to the mindset of the Arabs, shifting them from tribal fanaticism to religious and political unity. This facilitated the establishment of an Islamic state that rapidly expanded to reach the borders of China. The tolerant teachings of Islam united beliefs and social systems between Arabs and other nations, making the Arabs the bearers of Islam to the entire world.
Pengaruh Skeptisisme, Keahlian, Integritas dan Time Budget Pressure Terhadap Kualitas Audit dengan Pemoderasi Etika Auditor Sari, Shinta Bella; Haryono; Muhsin; Rusliyawati; Karpriana, Angga Permadi
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.6490

Abstract

ABSTRAK Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis dan menguji sejumlah faktor yang dapat mempengaruhi Kualitas Audit. Pengambilan sampel menggunakan metode convenience sampling sebanyak 66 auditor yang terdiri dari Auditor Internal yang bekerja di Pemerintah Kota Pontianak, Mempawah dan Kayong Utara. Sumber data menggunakan data primer dengan kuesioner. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dan aplikasi WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa Skeptisisme, Keahlian dan Integritas berpengaruh signifikan dan positif terhadap Kualitas Audit, sedangkan Time Budget Pressure berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Etika Auditor sebagai moderasi tidak dapat memperkuat pengaruh Skeptisisme Audit, Keahlian Auditor dan Integritas terhadap Kualitas Audit dan Etika Auditor tidak dapat memperlemah pengaruh negatif Time Budget Pressure terhadap Kualitas Audit sehingga disimpulkan bahwa etika auditor bukan merupakan variabel moderasi yang mampu menambah signifikansi pengaruh terhadap variabel-variabel yang diteliti. Hasil penelitian ini memberikan wawasan untuk auditor internal pemerintah dalam mengevaluasi kinerja berkaitan dengan peningkatan kualitas auditnya, serta dapat berkontribusi sebagai sumber rujukan dalam ilmu pengetahun terkait bagaimana sikap skeptisisme audit, keahlian auditor, integritas auditor serta time budget pressure dengan etika auditor sebagai pemoderasi dapat berpengaruh untuk meningkatkan kualitas audit pemerintah daerah. ABSTRACT This research is a quantitative study that aims to analyze and test a number of factors that can affect Audit Quality. Sampling using convenience sampling method as many as 66 auditors consisting of Internal Auditors who work in Pontianak, Mempawah and North Kayong City Governments. The data source used primary data with a questionnaire. The data analysis technique uses Structural Equation Modeling (SEM) and the WarpPLS version 8.0 application. The results showed that Skepticism, Expertise and Integrity had a significant and positive effect on Audit Quality, while Time Budget Pressure had a negative and insignificant effect on Audit Quality. Auditor Ethics as moderation cannot strengthen the effect of Audit Skepticism, Auditor Expertise and Integrity on Audit Quality and Auditor Ethics cannot weaken the negative effect of Time Budget Pressure on Audit Quality so it is concluded that auditor ethics is not a moderating variable that can increase the significance of the influence on the variables studied. The results of this study provide insight for government internal auditors in evaluating performance related to improving the quality of their audits, and can contribute as a source of reference in science regarding how audit skepticism, auditor expertise, auditor integrity and time budget pressure with auditor ethics as moderation can affect improving the quality of local government audits.
Pengaruh Profesional Komitmen, Ethical Considerations Dan The Ethical Environment Terhadap Whistleblowing Intention Yang Dimoderasi Oleh Locus Of Control Aishy, Rahadatul; Haryono; Muhsin; Rusliyawati; Karpriana, Angga Permadi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2337

Abstract

Whistleblowing pada lingkungan kerja merupakan tindakan penting yang dapat melindungi kepentingan perusahaan dan mengurangi risiko kerugian akibat pelanggaran, sehingga membantu perusahaan menjadi lebih berkelanjutan dan sehat. Sehingga, sangat perlu untuk mengetahui variabel-variabel potensi untuk memicu tindakan whistleblowing. Penelitian dilaksanakan dengan fokus guna menganalisis pengaruh “profesional komitmen, ethical considerations, dan ethical environment terhadap niat untuk melakukan whistleblowing, dengan locus of control sebagai variabel moderasi.” Penelitian ini menggunakan pendekatan kuantitatif, dengan mengumpulkan data menggunakan kuesioner. Populasi penelitian terdiri dari seluruh karyawan di Pontianak, dengan sampel terdiri dari 100 responden yang dipilih menggunakan teknik sampling acak. Untuk menganalisis data, digunakan Path Analysis dengan bantuan program SEM-PLS. Temuan dari analisis mengahasilkan jika profesional komitmen memiliki pengaruh yang berarti terhadap keinginan untuk melaporkan pelanggaran/ whistleblowing. Sebaliknya, ethical considerations tidak memiliki pengaruh terhadap niat tersebut. Sementara, ethical environment di tempat kerja terbukti berpengaruh terhadap niat whistleblowing. Selain itu, locus of control tidak berperan sebagai moderator dalam hubungan antara profesional komitmen, ethical considerations, dan ethical environment terhadap niat untuk melakukan whistleblowing. Temuan ini menunjukkan jika locus of control tidak dapat memperkuat pengaruh dari faktor-faktor tersebut terhadap whistleblowing.
Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Wiwiek Djumiyati; Khristina Yunita; Muhsin; Angga P. Karpriana; Rusliyawaty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6084

Abstract

The purpose of this study was to determine the influence of government accounting standards, accounting information systems, and internal control systems on the quality of financial reports with human resource competency as a moderator. This research uses quantitative methods and uses primary data. Determining the sample size in this study used a saturated sample. The population in this study was 40 employees, so the sample used was 40 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software version 3.0. The research results show that government accounting standards, accounting information systems, and internal control systems have a significant effect on the quality of financial reports. Government accounting standards and accounting information systems with human resource competence as a moderator have a significant effect on the quality of financial reports. And the internal control system with human resource competence as a moderator does not have a significant effect on the quality of financial reports.
PENGABDIAN KEPADA MASYARAKAT OLEH JURUSAN BAHASA DAN SASTRA ARAB UIN ALAUDDIN MAKASSAR: MEMBANGUN JEMBATAN KEILMUAN BAHASA DAN SASTRA (DI PONDOK PESANTREN AL-IKHLASH ADDARY DDI TAKKALASI KABUPATEN BARRU) Khaerun Nisa Nuur; Baso Pallawagau; Mohamad Harjum; Muhammad Saleh; Anwar Abd Rahman; Muhsin; Husni Mubarak
JURNAL KHAZANAH PENGABDIAN Vol 6 No 2 (2024): KHAZANAH PENGABDIAN
Publisher : Universitas Hasanuddin

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

Abstract

Community service is the main principle upheld by higher education institutions in fighting for the empowerment and advancement of society. This paper aims to illustrate the important role of the Department of Arabic Language and Literature at UIN Alauddin Makassar in implementing community service programs, with a case study at Pondok Pesantren al-Ikhlash Addary DDI Takkalasi, Barru Regency. Through a qualitative approach and direct observation, this article discusses the various service activities carried out by the department in improving the quality of life and empowering the local community. The results show that the role of the Department of Arabic Language and Literature is very significant in making a positive contribution to the pesantren and the surrounding community, especially in terms of scientific development and cultural maintenance.
Co-Authors . D, Hamidah Abdul Aziz Abdullah Agus Djoko Kuntjoro, Tri Aishy, Rahadatul Alifia Reza Andriansyah Putra Angga P. Karpriana Anwar Abd Rahman Baso Pallawagau bryanbm Dediansyah Dedy Wahyudin Dito, Satria Amru Hammadi, Hammad Farhan HARYONO Hayatun Nufus Helisa Noviarty Husni Mubarak Ibnu Hanif Akbari Ilham Abdurrahman Indo Santalia Indrawati Jamili Jamri Juanda Astarani Karpriana, Angga Permadi Khaerun Nisa Nuur Khristina Yunita M. Joharis Lubis Marini, Rici Mohamad Harjum Muhamamd Kandriana Muhammad Rifaid Muhammad Saleh Muhammad Wildan Mukhlas, Oyo Sunaryo Mustika, Ira Grania Nasaruddin Nisrina Salsabila Dermawan Nissa Nurrohmah Novina, Helvira Aprilia Nurulaini Wulandari Oka Gumilang, Opal Rahma Maulidia Revalina Salsa Agustin Rudia, La Ode Adi Parman Rusliyawati Rusliyawaty Rustam Sari, Shinta Bella Sergius Lay Sri Ambardini Stefanny, Stefanny Suriana Syamsuddin Syifa Syakira Salma wandi Wiwiek Djumiyati Yuki Yulika Zuhrah Zulfa Razi