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All Journal SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Al-Misbah : Jurnal Islamic Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat TARBAWY: Indonesian Journal of Islamic Education Journal of Sharia (JOSH) EL Islam RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pengabdian Masyarakat Millatuna: Jurnal Studi Islam AL TADIB : Jurnal Ilmu Pendidikan
Said, Ali
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Profitabilitas Leverage, dan Firm Size terhadap Earnings Management dengan Audit Quality sebagai Variabel Moderasi (Studi Empiris Pada Perusahaaan Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Periode 2020–2023) Said, Ali
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba, dengan kualitas audit sebagai variabel moderasi, pada perusahaan minyak, gas, dan batu bara yang terdaftar di Bursa Efek Indonesia selama periode pengamatan empat tahun, dari tahun 2020 hingga 2023. Data sekunder dari laporan tahunan digunakan. Metode pengambilan sampel purposif digunakan dalam penelitian ini, dengan mengambil sampel sebanyak 25 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Alat analisis yang digunakan adalah Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh. Kualitas audit tidak memperkuat pengaruh profitabilitas dan ukuran perusahaan terhadap manajemen laba, dan kualitas audit memengaruhi leverage terhadap manajemen laba.
ANALISIS EFEKTIVITAS DAN EFISIENSI PEJABAT PERBENDAHARAAN: STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA Said, Ali; Subekan, achmat
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 6 No. 1 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2024.vol6.iss1.art223

Abstract

Abstract This study aims to determine the implementation of regulations for treasury officials as well as the effectiveness and efficiency of their performance at the Regency/City Office of Ministry of Religion. Treasury officials are limited to Commitment-Making Officer (PPK), Payment Instruction Signing Officer (PPSPM), and Expenditure Treasurer. The research problem formulation revolves around the implementation, effectiveness and efficiency of treasury officials. The research method used is descriptive quantitative. Research data was obtained through questionnaires, data documentation from the Ministry of Finance, and interviews with key sources or informants. Data validity is maintained by triangulation and obtaining from valid sources. The results of the study show that the implementation of the appointment of treasury officials is in accordance with statutory regulations and takes into account their competencies. PPK has demonstrated good quality performance, in accordance with applicable laws and regulations. PPSPM's performance in general is also good, but still requires improvement in terms of reporting. Meanwhile, the performance of the Expenditure Treasurer is in position 5 (good) on a scale of 6. The treasurer's performance requires improvement, especially in terms of reporting to the State Treasury Services Office and the Financial Audit Agency. With regard to efficiency, it was found that there were inefficiencies in the payment of honorarium for treasury officials. You can still save on honorarium payments without reducing the quality of performance.
the PEMBERDAYAAN REMAJA SEBAGAI KADER PENGAJAR AL-QUR'AN : (Studi Kasus di TPQ Darul Mukhlisin) Arini, Aida; Ummam, Khoirul; Surur, Shobihus; Sa'diyah, Maidatus; Ridlwan, Burhanuddin; Said, Ali
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v1i1.7774

Abstract

Empowering teenagers as successor cadres of Al-Qur'an teachers at the Darul Mukhlisin Al-Qur'an Education Park (TPQ) is one of the strategic efforts to increase religious literacy among the younger generation. This program not only aims to teach the ability to read and write the Koran properly and correctly, but also to build character, leadership and social responsibility. This research examines the urgency of a cadre of Al-Qur'an teachers from youth elements and the impact of empowering teenagers as Al-Qur'an teachers, the challenges faced in its implementation, as well as the potential long-term benefits for individual teenagers, institutions and society. The method used in this research is Asset-Based Community Development (ABCD) method with discovery, dream, design, define, destiny.. The results of the research show that this empowerment program has a positive impact on teenagers in the form of awareness of potential and increasing the quality of literacy and leadership skills which have an impact on the social environment, by increasing religious motivation and understanding of Islamic values, which ultimately results in being able to practice knowledge by becoming a teacher of al- Qur'an at TPQ Darul Mukhlisin
Kampanye Edukasi Kesehatan Masyarakat Masjid: Membangun Kesadaran tentang Bahaya Overhidrasi Arini, Aida; Mughiroh, Ainun Fitri; Anshori, Sholihul; Niswah MZ, Isniyatun; Surur, Shobihus; Said, Ali; Nuruddin, Muhammad
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Desember 2025
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v4i2.285

Abstract

Public awareness of maintaining body fluid balance has largely focused on preventing dehydration, while the dangers of overhydration are often overlooked. This condition can lead to hyponatremia, which poses serious neurological risks and may result in death. The issue oflow health literacy regarding overhydration prompted the implementation of a mosque-based community service program as a center for health education. This activity aimed to enhance the knowledge and awareness of mosque communities about the dangers of excessive water consumption and to encourage more mindful drinking behavior. The solution was implemented through a participatory approach, consisting of interactive health counseling, group discussions, distribution of educational media (leaflets, posters, videos), and digital campaigns led by mosque youth. Program effectiveness was evaluated using pre-test and post-test and qualitative observations of community responses. The results showed a 75% increase in average knowledge scores and a significant behavioral change, with 70% of participants adjusting their water consumption according to body needs. Additionally, a community group called “Healthy Mosque Friends” was established as a sustainability effort. This program contributed to strengthening the mosque’s role as a center for community-based health promotion that is communicative, religiously grounded, and sustainable. Thus, this health education campaign not only improved public health literacy about overhydration but also fostered a collective awareness of maintaining fluid balance as part of both spiritual and social responsibility.  
Optimalisasi Digital Akses Beasiswa Pendidikan Bagi Santri Kelas Akhir MA Madrasatul Qur’an Tebuireng Jombang Surur, Shobihus; Kumala, Akhsinatul; Anshori, Sholihul; Ridlwan, Burhanuddin; Said, Ali; Mughiroh, Ainun Fitri; Mufarrihah, Iftitaahul
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Desember 2025
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v4i2.286

Abstract

The rapid advancement of digital technology has created new opportunities in education, particularly in accessing scholarships which are now predominantly online-based. Nevertheless, limited digital literacy remains a critical challenge among students in Islamic boarding schools (santri). This community service program aims to optimize the digital literacy of final-year students at MA Madrasatul Qur’an Tebuireng Jombang in accessing various scholarship opportunities. The study applied a Participatory Action Research (PAR) approach, actively involving students and teachers in every stage of the program. Activities included needs assessment, digital skills training, structured mentoring, evaluation, and collective reflection. Findings revealed significant improvements in students’ basic digital competencies, particularly in email usage, online scholarship registration, and digital document preparation. Based on pre-test and post-test results, average skills improved by 47%. Beyond technical capacity, students developed greater self-confidence in exploring higher education opportunities and building networks with scholarship providers. Teachers, meanwhile, transformed their roles into digital literacy facilitators, reinforcing collaborative learning culture within the pesantren. This program not only benefited individuals but also established a replicable model of best practices for other Islamic boarding schools. Therefore, optimizing digital literacy through participatory approaches proves to be an effective strategy to bridge the digital divide and promote equitable access to education. The sustainability of the program is expected to be ensured through the establishment of a digital scholarship information center, the development of digital literacy volunteers, and the expansion of institutional partnerships.
THE ACTUALIZATION OF THE PHILOSOPHICAL MEANING OF SULAPA EPPA IN CHOOSING LEADERS IN BUGIS SOCIETY Said, Ali; Amir, Ahmad Zuhry; Musyahid, Achmad; Alauddin, Andi; Arief, Ahmad
JOSH: Journal of Sharia Vol. 5 No. 01 (2026): Vol. 05 No. 01 Januari 2026
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/josh.v5i01.2174

Abstract

This study aims to examine the actualization of the philosophical meaning of sulapa eppa in choosing leaders in Bugis society. This research is qualitative in nature. The research design is a literature review. The results of this study indicate that the actualization of sulapa eppa in political ethics is inseparable from pangadereng, which is implemented in rapang, specifically discussed in rapang tana. Rapang tana is a norm that regulates the pattern of life of the Bugis people in governing their country, where the Bugis people uphold ethics in politics. Political ethics in Bugis society encompass values and principles that are highly regarded in participating in political life. The following are some of the political ethics commonly applied by the Bugis people. The Bugis people value honor and integrity in politics. They expect politicians to act honestly, fairly, and without corruption. This ethic emphasizes the importance of maintaining reputation and public trust. The Bugis people value fair and just leadership. They expect political leaders to fight for the interests of the community equally and not favor certain groups.  
Co-Authors AA, Farhan Achmad Musyahid, Achmad Ahmad Arief Ainun Fitri Mughiroh Aisyah, Rohani Nur Al Baihaki, Fikriyah Diniyati Alauddin, Andi Alfaizun, Muchammad Zulfan Amir Zain, Lubabul Amir, Ahmad Zuhry ANSHORI, SHOLIHUL Arini, Aida Asmaul Fauzi, Aziza Asy'ari, Lalu Hasyim Bustanul Arifin, Nursyirwan Fadli, Budi Farhan, Agung Zulfiqar Fauziah, Fifin Hamzah, Daniar Ali Hijriyati, Muthi’ah Iftitaahul Mufarrihah Keri, Ismail Khaironi, Ghazanul Fikri Kiramang, Khaeruddin Kumala, Akhsinatul latifa, Dinda Nurul Maidatus Sa’diyah Mei Linda, Laela Muhammad Nuruddin Musthofa, Muhammad Farid Nabitatul Mawaddah Nida, Dewi Yukha Niswah MZ, Isniyatun Nur Salim, Muhammad Nur Sholihah, Lisa Ridlwan, Burhanuddin Rochmah, Dini Amanda Sa'diyah, Maidatus Salamuddin, Mhd. Subekan, Achmat Surur, Shobihus Tasih, Amin Umam , Khoirul Ummam, Khoirul Zaidul Arzaq, Robbi Shofri