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All Journal JURNAL INSTEK (Informatika Sains dan Teknologi) Jurnal Agritechno INFOMATEK: Jurnal Informatika, Manajemen dan Teknologi JITU : Journal Informatic Technology And Communication Akrab Juara : Jurnal Ilmu-ilmu Sosial G-Couns: Jurnal Bimbingan dan Konseling Jurnal Sosiohumaniora Kodepena (JSK) TASAMUH: Jurnal Studi Islam AbdiTechno (Jurnal Pengabdian Masyarakat) Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Cendekia: Jurnal Kependidikan dan Kemasyarakatan Al-Istinbath: Jurnal Hukum Islam Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO BEduManageRs Journal : Borneo Educational Management and Research Journal Al'Adalah Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Jurnal Media Teknik Sipil Salaga Journal Journal of Pedagogical and Teacher Professional Development

Mursalim

Unknown Affiliation

Author-ID : 1541925

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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Persepsi Etis Atas Penghindaran Pajak dengan Religiusitas sebagai Variabel Moderasi Pada WPOP di wilayah BPJS Kesehatan KC Makassar Nurfianti, Nurfianti; Mursalim; Asriani Junaid
Journal of Accounting and Finance (JAF) Vol. 2 No. 2 (2021): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi etis wajib pajak orang pribadi terhadap penghindaran pajak dengan religiusitas sebagai variabel moderasi yang dilakukan pada Fasilitas Kesehatan Tingkat Pertama (FKTP) BPJS Kesehatan Kantor Cabang Makassar. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi Fasilitas Kesehatan Tingkat Pertama (FKTP) yaitu Dokter Praktik Perorangan dan Dokter Gigi BPJS Kesehatan yang berada dalam wilayah Kantor Cabang Makassar sebanyak 65 orang. Penentuan sampel dalam penelitian ini menggunakan teknik sampel jenuh di mana semua anggota populasi digunakan sebagai sampel. Metode analisis yang digunakan yaitu analisis kuantitatif dengan uji analisis regresi moderasi dan menggunakan bantuan sofware SPSS 25. Hasil penelitian menunjukkan bahwa: 1) persepsi etis berpengaruh negatif terhadap penghindaran pajak; 2) Religiusitas memperlemah hubungan antara persepsi etis dengan penghindaran pajak. Kontribusi seluruh variabel sebesar 9,9% untuk mempengaruhi penghindaran pajak, sisanya dijelaskan oleh variabel-variabel lainnya di luar variabel penelitian yang digunakan

Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara Syah Putri, Nurwulan; Mursalim; Syamsuri Rahim
Journal of Accounting and Finance (JAF) Vol. 4 No. 1 (2023): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini menggunakan data kuesioner yang bersumber dari pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini dilaksanaka di Kantor Pelayanan Pajak Pratama Makassar Utara. Populasi dalam penelitian ini adalah seluruh Pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Sampel dalam penelitian ini menggunaka teknik sampling jenuh yang berjumlah 109 responden. Analisis data menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25 untuk analisis data. Hasil penelitian ini menunjukkan bahwa : (1) Pengaruh Insentif Pajak Penghasilan Pasal 21 berpengaruh positif dan signifikan terhadap penerimaan pajak; (2) Kepatuhan Wajib Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak; (3) Pemeriksaan Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak.

Penerapan Metode Pembelajaran Visual untuk Meningkatkan Hasil Belajar Materi Huruf Hijaiyah Siswa Sekolah Dasar Sopiati, Epi; Mursalim; Khulashah; Amin, M.
Journal of Pedagogical and Teacher Professional Development Vol. 1 No. 2 (2025): Journal of Pedagogical and Teacher Professional Development, January 2025
Publisher : Fakultas Tarbiyah Ilmu Keguruan Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jptpd.v1i2.32

Penelitian ini bertujuan meningkatkan hasil belajar siswa kelas 1 SDN 1 Cikopo dalam mengenal huruf Hijaiyah melalui metode pembelajaran visual. Permasalahan muncul dari rendahnya hasil belajar siswa pada materi ini karena metode konvensional yang kurang efektif. Metode visual dipilih untuk meningkatkan keterlibatan siswa dengan media seperti kartu huruf, gambar, dan video. Penelitian menggunakan pendekatan Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, dengan tahap perencanaan, tindakan, observasi, dan refleksi pada tiap siklus. Subjek penelitian adalah 20 siswa kelas 1. Data dikumpulkan melalui tes, observasi, wawancara, dan dokumentasi. Hasil analisis menunjukkan peningkatan signifikan dalam mengenal huruf Hijaiyah, dengan rata-rata nilai akhir mencapai 83,33, dan nilai tertinggi 95 pada siklus kedua. Metode pembelajaran visual terbukti efektif dalam meningkatkan pemahaman dan motivasi siswa. Diharapkan metode ini dapat diterapkan lebih luas untuk meningkatkan kualitas pembelajaran huruf Hijaiyah di sekolah dasar. This study aims to improve learning outcomes of first-grade students at SDN 1 Cikopo in recognizing Hijaiyah letters through the application of visual learning methods. The problem addressed is low student performance due to conventional and less effective teaching methods. Visual methods were chosen to engage students using media such as letter cards, images, and videos. This study follows a Classroom Action Research (CAR) approach conducted over two cycles, each including planning, action, observation, and reflection stages. The subjects are 20 first-grade students, with data collected through tests, observation, interviews, and documentation. Analysis results show a significant improvement in recognizing Hijaiyah letters, with an average score of 83.33 and a highest score of 95 by the end of the second cycle. Visual learning methods effectively enhance students' understanding and motivation. It is hoped that this method can be applied more broadly to improve Hijaiyah letter learning quality in elementary education.

Optimizing Clustering Performance: A Novel Integration of Whale Optimization Algorithm and K-NN Validation in Data Mining Analytics Nur Wahyu Hidayat; Umar Ghoni; Mursalim
JITU Vol 9 No 1 (2025)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jitu.v9i1.1808

The digital era's massive data necessitates effective clustering, a machine learning technique grouping data by similarity. Clustering large, complex datasets faces challenges like volume, dimensionality, and variability, hindering algorithms like K-Means. A key issue in K-Means is its sensitivity to initial centroid selection, impacting results. This research aims to optimize clustering performance by integrating the Whale Optimization Algorithm (WOA) for improved initial centroid determination in K-Means, and K-Nearest Neighbors (K-NN) for validating the resulting cluster quality through classification accuracy. Evaluation on iris, wine, heart, lung, and liver datasets using the Davies-Bouldin Index (DBI) showed that WOA-KMeans consistently yielded lower DBI values compared to standard K-Means, indicating superior clustering. Notably, DBI for the lung dataset drastically decreased from 2.38016 to 0.65395. Furthermore, K-NN classification using the generated cluster labels achieved high accuracy (98-99% across datasets), confirming well-separated and internally homogeneous clusters. This demonstrates WOA's effectiveness in guiding K-Means towards better solutions and K-NN's utility in validating cluster distinctiveness. This novel WOA-K-NN combination offers a more accurate and robust clustering method. The significant performance improvements observed across diverse datasets highlight its potential for enhanced data exploration and pattern discovery in complex data mining tasks.

Pengaruh Kepemimpinan Transformasional dan Kompensasi terhadap Produktivitas Pegawai Dinas Pertanahan Kutai Timur Mursalim; Eko Nursalim; Zanuar Anwari
Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol 2 No 1 (2025)
Publisher : PT. Pustaka Andil Lestari

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This research aims to determine the extent of the influence of transformational leadership and work compensation on employee productivity at the Land Office of East Kutai Regency. This type of research is classified as field research using a quantitative approach. This research uses complementary data collection techniques, namely the questionnaire technique to obtain research data through scoring from respondents, then the observation technique to directly observe activities taking place at the East Kutai Land Office, and finally the documentation technique to obtain additional supporting data needed in this research. The population in this study consists of 47 respondents, who are all employees of the East Kutai Land Office. Next, to analyze the data, the researcher used the multiple linear regression formula. The results of this study indicate that the transformational leadership variable has a positive but not significant effect on work productivity at the Kutai Timur Land Office by 15.1%. Furthermore, the work compensation variable has a positive and significant effect on employee work productivity at the East Kutai Land Office by 61%. Then, together, the transformational leadership variable and work compensation have a positive and significant impact on employee productivity at the East Kutai Land Office by 76.1%, while the remaining 23.9% is influenced by other variables not examined in this study.

DAMPAK PELAYANAN TERHADAP LOYALITAS PELANGGAN (Studi kasus pada UD. Cahaya Unggas) Mursalim
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 9 No. 3 (2024): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, loyalitas pelanggan pada UD. peneras unggas di Konawe Sulawesi Tenggara. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling sebanyak 100 responden. Data dikumpulkan dengan menggunakan metode kuesioner yaitu dengan memberikan daftar pernyataan dan kuesioner langsung kepada responden. Teknik analisis data dalam penelitian ini menggunakan analisis PLS. Hasil penelitian ini menunjukkan bahwa kualitas layanan berpengaruh terhadap loyalitas pelanggan.

Pengenalan Dan Pembuatan Alat Penabur Pupuk Berbasis Pipa, Di Desa Kaluku Kecamatan Batang Kabupaten Jeneponto Faizah, Nur; Rizal, Muhammad; Iqbal Salim; Abdul Waris; Mursalim; Daniel Useng; Mahmud Achmad; Febriana Intan Permata Hati; Olly Sanny Hutabarat
Abdi Techno Jurnal AbdiTechno, Vol. 5, Nomor 2, Juli 2025
Publisher : Departemen Teknologi Pertanian Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70124/abditechno.vi.1835

Kuliah Kerja Nyata (KKN) adalah respons terhadap tuntutan zaman yang menekankan bahwa perguruan tinggi harus berperan lebih dari sekadar pusat pendidikan, tetapi juga sebagai agen perubahan dalam masyarakat. KKN menyediakan kesempatan bagi mahasiswa untuk mengaplikasikan ilmu dan keterampilan yang telah dipelajari selama di kampus ke dalam situasi nyata di masyarakat salah satunya di Desa Kaluku, Kecamatan Batang, Kabupaten Jeneponto, di mana sebagian besar penduduk bekerja sebagai petani karena desa tersebut memiliki lahan yang luas. Tanaman yang banyak dibudidayakan di daerah ini meliputi padi, jagung, kacang tanah, pisang, dan kacang hijau. Namun, para petani masih menggunakan teknik tradisional, khususnya dalam proses pemupukan, yang dilakukan secara manual menggunakan tangan. Metode ini memakan banyak waktu, tenaga, dan sumber daya manusia. Untuk menjawab tantangan tersebut, hadir inovasi lokal berupa alat penabur pupuk. Alat ini dirancang untuk mempermudah proses pemupukan dengan tingkat akurasi yang tinggi, sehingga nutrisi dapat tersebar merata ke seluruh tanaman. Selain menghemat waktu dan tenaga, alat ini juga mengurangi pemborosan pupuk dan berpotensi meningkatkan produktivitas hasil panen. Penggunaan teknologi ini memberikan solusi praktis bagi petani untuk menghadapi tantangan dalam sektor pertanian.

Analisis Kinetika Arrhenius Terhadap Perubahan Sifat Fisik, Kimia, Dan Kualitas Masak Beras Dengan Kombinasi Kadar Amilosa Dan Suhu Selama penyimpanan -, Febriana Intan Permata Hati; Joko Nugroho Wahyu Karyadi; Nursigit Bitoro; Iqbal; Diyah Yumeina; Olly Sanny Hutabarat; Mursalim
Jurnal Agritechno Jurnal Agritechno Vol. 18, Nomor 2, Oktober 2025
Publisher : Depertemen Teknologi Pertanian Universitas Hasanuddin

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Rice is one of the staple foods consumed by Indonesians. As one of the largest rice producers, problems related to rice storage are often complained about. During storage, rice changes its cooking quality and physical and physicochemical qualities. This study aimed to analyze the kinetic behavior of cooking and the physical and physicochemical qualities of Indonesian rice varieties. Rice with different amylose contents was stored for 4 months, and the collected data from the parameters of water content, whiteness, amylose content, elongation ratio, and extrudability were analyzed using the Arrhenius equation. The combination of amylose content and temperature influences the changes in the physical, chemical, and cooking properties of rice during storage. The highest increase in water content occurred in the Ciherang variety stored at a temperature of 20 °C, namely 0.0183%/week, and the whiteness, amylose content, and elongation ratio values decreased during storage. Storage at 30 °C resulted in a greater reduction in quality, with the change in Ciherang whiteness being 0.0202/week, sintanur amylose content decreasing by 0.0105%/week, and sintanur elongation ratio decreasing by 0.0348/week at this temperature. Meanwhile, the sintanur extrudability parameter experienced an increase of 0,0174g/week at a temperature of 30 ˚C. Therefore, in general, the decline in rice quality occurs more quickly at higher temperatures.

Marriage Law Reform in Indonesia A Maqasid al-Usrah Perspective on Legal Adaptation Busriyanti, Busriyanti; Pujiono, Pujiono; Mursalim; Chamdan, Umar
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.12739

This study explores the reform of Indonesian marriage law through the lens of maqasid al-usrah, the family-centered objectives within Islamic legal theory. It critically assesses whether key legal reforms such as marriage registration, minimum age requirements, regulation of divorce, and prenuptial asset arrangements align with the ethical aims of Islamic family law, including the protection of lineage, dignity, justice, and family welfare. Employing a qualitative library research method, the paper draws on classical Islamic jurisprudence, statutory legal documents, court practices, and the analytical framework of Jamaluddin al-Athiyya. It finds that while Indonesian legislation increasingly incorporates maslahah (public benefit) and maqasid reasoning to justify reforms, the implementation often falls short due to bureaucratic barriers, legal pluralism, and social inequality. For instance, minimum age laws are undermined by widespread judicial dispensations, and formal protections for women are diluted by enduring patriarchal norms and unequal access to justice. The study argues that maqasid al-usrah has been invoked more as a justificatory narrative than as a fully operational legal method. It concludes that meaningful application of maqasid requires not only legal reform but also structural, procedural, and cultural transformation to ensure that laws genuinely promote justice, protect the vulnerable, and reflect the dynamic needs of Indonesian Muslim society. This research contributes to the growing discourse on maqasid-based legal reform and offers a practical framework for evaluating future policy developments in Islamic family law.

Violation of Marriage Age Limit Provisions in Indonesia: Counseling and Education Perspectives Suryadi, Suryadi; Mursalim; Anisah Prafitralia
G-Couns: Jurnal Bimbingan dan Konseling Vol. 10 No. 01 (2026): January 2026, G-Couns: Jurnal Bimbingan dan Konseling (In Press)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v10i01.7667

Violation of the marriage age limit provisions is a complex issue and is often overlooked in the context of society. This study aims to explore violations of the marriage age limit from the perspective of counseling and education. In this study, the author employs a qualitative methodology with a descriptive approach, utilizing data collection techniques that include observation, documentation, and interviews, and data analysis based on the theory of Miles and Huberman. In this study, the author analyzes the factors that encourage violations, including social norms, economic pressures, and a lack of understanding of the long-term impacts of early marriage. Through a counseling approach, it is hoped that individuals and families can be given a better understanding of the importance of a healthy marriage age limit. In addition, education plays a crucial role in disseminating information and increasing public awareness of the risks and consequences of marriages that are not in accordance with the provisions. Additionally, early marriage can also impact the quality of education received by teenagers. They may not have equal access to quality education programs, or they may not have enough time to focus on their education. This study is expected to contribute to the development of more effective policies, education, and counseling programs that can reduce violations of the marriage age limit in society. Keywords: early marriage, marriage dispensation, marriage age limit, reproductive health

Co-Authors -, Febriana Intan Permata Hati Abdul Azis Abdul Azis Abdul Waris Abdullah Ahmad Munir Alfakhmi, Resha Alwi, Faisal AMIN NUR Aminuyati Amir Andi Ririn Oktaviani Anisah Prafitralia Anugrah Feri Hermanto Aprilia, Tresi Arsyad, Kartini asmilawati, asmilawati Busriyanti Busriyanti, Busriyanti Butsiarah Chamdan, Umar Chandra, Yoshua Damayanti, Dwi Selvira daniatanti, farisna Daniel Useng Dedianto Pasomba Diana Nur Sholihah Diyah Yumeina Eko Nursalim Elly Warni Fadillah, Jihan Febrian , Ivan Othinel Febriana Intan Permata Hati Fuad Fansuri Gemala Hardinasinta Haerani Hakim, Muhammad Fathurahman Hasriana Husnul Mubarak Ikhtiari, Kirana Intan Febriana Iqbal Iqbal Salim iqbal salim Irwan Irwan Jafar Haruna Joko Nugroho Wahyu Karyadi Junaedi Muhidong Junaid, Asriani Kalangi, Hendry Tanoto Khairudin, Muhammad Kharis Khulashah Lamo, Andika Pramukti Latif, Nuraida M. Amin Mahmud Achmad Mahmud Achmad, Mahmud Muhammad Abduh Muhammad Faizal A Ghani MUHAMMAD ICHFAN ASKAR Muhammad Nur MUHAMMAD RIZAL MUHAMMAD RIZAL H Muhammad Tahir Sapsal Muhith, Abd. Mustajab Nur Faizah Nur Wahyu Hidayat NURFIANTI NURFIANTI, NURFIANTI Nursigit Bitoro Nurul Hasanah Nurwanah Olly Sanny Hutabarat Pelu, M. Faisal A. R. Pujiono Pujiono Royani, Ahmad Salengke, Salengke Sapsal, Tahir Sitti Nur Faridah Sopiati, Epi Stevy Suhardi Suryadi Suryadi Syah Putri, Nurwulan Syamsuri Rahim Tamangunde , Pricilia Yohana TAMRAH Umar Ghoni Wake, Maria Evangeline Waris Zanuar Anwari

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