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All Journal AL-Fikr Maqasid: Jurnal Studi Hukum Islam al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Acta Biochimica Indonesiana Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JURNAL EKOBIS DEWANTARA 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 Apssai Accounting Review (ApAR) 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 El-Mujtama: Jurnal Pengabdian Masyarakat MERDEKA: Jurnal Ilmiah Multidisiplin Journal of Ekonomics, Finance, and Management Studies Jurnal Alfa: Pendidikan, Penelitian, dan Bahasa Jurnal Pusat Kolaborasi Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Dinamika Pendidikan Amalgamasi: Journal of Mathematics and Applications At-Tadris: Journal of Islamic Education Journal of Teaching and Elementary Education
Muhsin
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Problematika Evaluasi Pembelajaran Pendidikan Agama Islam di Era Merdeka Belajar pada di SDN 073 Pajagalan Bandung Syifa Syakira Salma; Nurulaini Wulandari; Andriansyah Putra; Muhsin
Jurnal Dirosah Islamiyah Vol. 7 No. 2 (2025): Jurnal Dirosah Islamiyah 
Publisher : Pascasarjana IAI Nasional Laa Roiba Bogor

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Abstract

This study is motivated by the ongoing challenges in evaluating Islamic Religious Education (IRE) learning, particularly within the context of the implementation of the Merdeka Curriculum. The research aims to examine the obstacles and issues in the evaluation process of IRE learning at SDN 073 Pajagalan, Bandung. A qualitative approach with a descriptive method was employed, using data collection techniques such as observation, interviews, and documentation. The findings indicate that the evaluation of IRE learning has been aligned with the Merdeka Curriculum, which emphasizes a holistic approach covering cognitive, affective, and psychomotor domains. However, in practice, teachers face several challenges, including limited face-to-face instructional time (only once a week), high administrative workload, limited technological proficiency, and the diverse backgrounds of students. Teachers attempt to overcome these challenges by innovating evaluation methods, utilizing technology such as WhatsApp and Google Forms, and implementing relevant formative and summative assessments. Furthermore, collaboration with parents and learning communities plays a crucial role in supporting effective evaluation. The study concludes that despite various challenges, the implementation of IRE learning evaluation at SDN 073 Pajagalan Bandung generally aligns with the principles of the Merdeka Curriculum, focusing on the holistic development of students' character and competencies.
Integrasi Nilai-Nilai Islam pada Kurikulum Merdeka di SDN 160 Sukalaksana Cicadas Bandung Ibnu Hanif Akbari; Nisrina Salsabila Dermawan; Revalina Salsa Agustin; Muhsin
Jurnal Dirosah Islamiyah Vol. 7 No. 3 (2025): Jurnal Dirosah Islamiyah 
Publisher : Pascasarjana IAI Nasional Laa Roiba Bogor

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Abstract

The integration of Islamic values ​​into the Independent Curriculum in elementary schools is a strategic step in shaping the character and spirituality of students from an early age. The Independent Curriculum, which provides educational units with the flexibility to develop curricula tailored to local needs, opens up significant opportunities for strengthening Islamic values, not only limited to Islamic Religious Education subjects but also internalized in various aspects of learning. This effort is crucial considering the increasingly complex challenges of the times that demand a strong moral, ethical, and spiritual foundation for the younger generation. Through this integration, it is hoped that students will not only understand Islamic concepts theoretically but also be able to practice them in their daily lives, thus creating individuals who are knowledgeable, have noble character, and contribute positively to society. The research method used in this study is a qualitative descriptive analysis approach. This approach aims to gain a deep understanding of the phenomenon of the integration of Islamic values ​​into the Independent Curriculum in elementary schools through natural and contextual data collection. Data were collected through observation, in-depth interviews, and documentation, then analyzed descriptively to describe the patterns, meanings, and processes of integrating Islamic values ​​into learning. Data analysis was conducted systematically, starting from data reduction, data presentation, and drawing conclusions, so that the research results can provide a comprehensive picture of the implementation of Islamic values ​​in the elementary school environment. This study aims to analyze how SDN 160 Sukalaksana Cicadas integrates Islamic values ​​in the Independent Curriculum through character building in the elementary school environment. This school implements various religious activities regularly, such as reciting the Asmaul Husana and short surahs before classes begin, performing the Dhuha prayer every Friday, and holding a short sermon to deepen the understanding and practice of key character values ​​in everyday life. In addition, the school also holds Islamic Religious Education (PAI) performances every month and regularly commemorates Islamic Holidays (PHBI) as a form of spiritual strengthening for students. This character building approach is very much in line with the spirit of the Independent Curriculum, which emphasizes flexibility and contextualization of learning according to local needs. The research results show that educational success at SDN 160 Sukalaksana Cicadas is measured not only by academic achievement, but more so by behavioral changes and the formation of positive habits instilled in students. These findings indicate that integrating Islamic values ​​through character building can be an effective model for supporting the character and spiritual development of students in elementary schools.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS stefanny, Stefanny; Muhsin; Astarani, Juanda
JURNAL EKOBIS DEWANTARA Vol 8 No 3 (2025): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v8i3.4633

Abstract

This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period. The sample selection was carried out through the purposive sampling method. Data analysis used IBM SPSS 26 and hypothesis testing was carried out using a moderated regression analysis approach. The research findings show that financial distress and profitability have no significant effect on audit delay, while KAP size has a significant negative effect on audit delay. In addition, audit tenure is not proven to be able to moderate the relationship between financial distress, KAP size, or profitability on audit delay. This study contributes to the literature by exploring the role of audit tenure as a moderating variable in the effect of financial distress, KAP size, and profitability on audit delay, especially in the energy sector which is known to have a high level of audit delay.
The Expansion of the Concept of Complaint-Based Offenses in Indonesia’s New Criminal Code (Law No. 1 of 2023): A Normative Study on the Effectiveness of Victim Protection Muhamamd Kandriana; Muhammad Rifaid; Muhammad Wildan; Muhsin; Syamsuddin
Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Vol. 7 No. 2 (2025)
Publisher : Fakultas Hukum Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/widyapranata.v7i2.1992

Abstract

The revision of the Indonesian Penal Code (KUHP) through Law Number 1 of 2023 brings significant implications for the concept of complaint-based offenses (delik aduan), particularly in the context of victim protection. This study aims to examine the expansion of the delik aduan concept in the new Penal Code and assess its effectiveness in enhancing legal access and protection for victims. Using a normative juridical method with a qualitative approach, the research analyzes relevant regulations, legal literature, and supporting documents. The findings reveal that while the new Penal Code offers broader opportunities for victims and related parties to file complaints, its implementation still faces normative and institutional challenges. Synchronization with sectoral regulations and the strengthening of victim support mechanisms are necessary to ensure that the objectives of protection can be optimally achieved.
The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable Tabsyir, Muhamad; Muhsin; Yunita, Khristina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4171

Abstract

In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial reporting quality. This study investigates the effects of auditor tenure, auditor change, and audit completion time on audit quality, while assessing the moderating effect of the audit committee as a key element of corporate governance. Using secondary data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, analyzed with moderated regression analysis (MRA), the findings reveal that auditor tenure does not significantly affect audit quality. In contrast, auditor rotation and audit delays have negative impacts. Moreover, the audit committee mitigates the adverse effect of prolonged auditor tenure but does not influence the negative consequences of auditor rotation or delay. This study contributes new empirical evidence from an emerging market context, emphasizing the critical role of audit committees in strengthening corporate governance and maintaining financial reporting quality. The findings provide important insights for corporate leaders and regulators in improving audit oversight.
Strategi Pembelajaran Pendidikan Agama Islam dalam Membentuk Kepribadian Disiplin Siswa SDIT Uswatun Hasanah Rizqi Adi Pratama; Silmi Kaffah Meirani; Siti Nurhaliza; Daffa Ulima Azkia; Muhsin
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 4 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i4.3262

Abstract

Education has a very strategic role in shaping the character and personality of students. this study aims to determine how the learning strategy of Islamic Religious Education is applied at SDIT Uswatun Hasanah Baleendah. this type of research is qualitative with a case study approach. The data sources of this research are primary data and secondary data, primary data is data taken directly from researchers to the source, without any intermediaries, namely data obtained directly through interviews and observations (observations), secondary data is data that is not in its own collection efforts such as documentation and collection techniques using observation, interviews, and documentation. Based on the results of the research that has been conducted, SDIT Uswatun Hasanah has carried out various Islamic learning strategies to shape the disciplinary character of students, the results of which are quite effective. Based on the results of this study, it can be concluded that the strategies made have worked well and can be developed again in the future. Keywords: Learning Strategy, Discipline Personality, and Monitoring
Development of Teaching Modules for Strategic Management Courses Based on Problem-Based Learning to Increase Students' Cognitive Flexibility Saeroji, Ahmad; Muhsin; Kharismaputra, Aulia Prima
Dinamika Pendidikan Vol. 19 No. 1 (2024): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i1.8010

Abstract

This research aims to develop and test whether the problem-based learning (PBL) teaching module that the author created in the strategic management course can increase students' cognitive flexibility. The research method used is Research and Development (R&D) with the ADDIE model, which includes the Analysis, Design, Development, Implementation, and Evaluation stages. The sample in this study was students of the Office Administration Education Study Program, Semarang State University, class of 2021, with 109 students divided into three classes.  Furthermore, the results of the module that has been developed are tested regarding the increase in the average cognitive flexibility score after carrying out the pre-test and post-test. Based on research results, the experimental class that used the PBL module showed an average increase in cognitive flexibility score of 17.3 points, while the control class only increased by 4.4 points. Statistical tests showed a significant increase in the experimental class (p < 0.001), while the control class did not show a significant increase (p = 0.065). Meanwhile, student activities in the experimental class showed active participation in the learning process, problem-solving involvement, and better teamwork than in the control class. Student feedback indicates that PBL makes learning more enjoyable, helps students think critically, and is relevant to the real world.
PENGARUH INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Wulandari, Atika; Muhsin
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.531 KB) | DOI: 10.26418/apssai.v1i1.4

Abstract

This research aims to test and analyze whether there is an effect of independence on the ability of auditors to detect fraud by using the intervening variable of professional skepticism. The method used is the analysis of Structural Equation Modeling (SEM) with 34 auditors of the Audit Board of Finance and Development of West Kalimantan Province (BPKP) as the object. This research finds that independence has a positive but insignificant effect on the ability of auditors to detect fraud, while professional skepticism has a positive and significant effect on the ability of auditors to detect fraud, and professional skepticism can be a full mediation between independence and the ability of auditors to detect fraud.
Co-Authors . D, Hamidah Abdul Aziz Abdullah Aden Fadhli Wahyu Pratama Agus Djoko Kuntjoro, Tri Ahmad Saeroji Aishy, Rahadatul Akhmad Tarmizi Aldy Ferdiyansyah Alifa Fitra Rosiana Azizah Alifia Reza Alvina Oktavia Ambarita, Rosmita Andriansyah Putra Angga P. Karpriana Anwar Abd Rahman Asniwati Aulia Prima Kharismaputra Awae, Salma Ayunda Sabrina Sormin, Ayunda Sabrina Baso Pallawagau bryanbm Daffa Ulima Azkia Dediansyah Dedy Syahrizal Dedy Wahyudin Dito, Satria Amru Fannush Shofi Akbar Hadi Husodo, Wahyu Hafidz Daulatul Islam Haliza, Nur Hammadi, Hammad Farhan HARYONO Hayatun Nufus Helisa Noviarty Husni Mubarak Ibnu Hanif Akbari Ilham Abdurrahman Indah Arifin, Lisfa Indah Ariyani Indo Santalia Indrawati Jamili Jamri Juanda Astarani Karpriana, Angga Permadi Khaerun Nisa Nuur Khairunnisah Khristina Yunita Khristina Yunita M. Joharis Lubis Mardiana, Metri Marini, Rici Mohamad Harjum Muhamamd Kandriana Muhammad Rifaid Muhammad Saleh Muhammad Septian Muhammad Wildan Muhammad Zaenal Asiqin Mukhlas, Oyo Sunaryo Munthe, Aprilia Enjelika Mustika, Ira Grania Nasaruddin Nisrina Salsabila Dermawan Nissa Nurrohmah Novina, Helvira Aprilia Nur Asyifa, Tiara Nurulaini Wulandari Oka Gumilang, Opal Rahma Maulidia Rahmat Huda Randi Shobirin Revalina Salsa Agustin Rizqi Adi Pratama Rudia, La Ode Adi Parman Rufaidah Azzahra Rusliyawati Rusliyawaty Rustam Sari, Shinta Bella Sergius Lay Silmi Kaffah Meirani Siti Nurhaliza Sri Ambardini Stefanny, Stefanny Suci Rahmad Yani Suriana Syamsuddin Syifa Syakira Salma Tabsyir, Muhamad wandi Widyadhana Putra, Arka Wiwiek Djumiyati wulandari, atika Yuki Yulika Zuhrah Zulfa Razi Zulfachri, Naynuunis