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All Journal EDUKATIF : JURNAL ILMU PENDIDIKAN Community Engagement and Emergence Journal (CEEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Student Journal of Educational Management JURNAL SAINS, SOSIAL DAN HUMANIORA Agrikan: Jurnal Agribisnis Perikanan Indo-Fintech Intellectuals: Journal of Economics and Business West Science Interdisciplinary Studies West Science Interdisciplinary Studies Indonesian Journal of Elementary Education and Teaching Innovation
Abas, Sofyan
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Pengaruh Kecerdasan Emosional, Spiritual, dan Sosial Terhadap Pemahaman Akuntansi Pada Mahasiswa Akuntansi A. Samiun, Aspiati; Hasannudin, Hasannudin; Abas, Sofyan; Senen, Nusantara
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol 2 No 2 (2022): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v2i2.1493

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, dan kecerdasan sosial terhadap pemahaman mahasiswa akuntansi. Penelitian ini menggunakan data primer dengan cara memberikan tamu berupa kuensioner, sedangkan data sekunder digunakan untuk mengetahui jumlah siswa pada angkatan 2020. Populasi dalam penelitian ini adalah mahasiswa yang masih aktif di fakultas ekonomi program studi akuntansi Universitas Muhammadiyah Maluku Utara (UMMU) dan Universitas Khairun Ternate (UNKHAIR). Jumlah sampel yang diambil dalam penelitian ini sebanyak 60 responden. Penentuan pengambilan sampel menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode regresi linier berganda dengan menggunakan program statistical package for social scienses (SPSS) versi 16.0. Hasil pengujian hipotesis secara simultan menunjukan bahwa variabel kecerdasan emosional, kecerdasan spiritual, dan kecerdasan sosial mempunyai pengaruh secara bersama-sama dan signifikan terhadap pemahaman akuntansi. Variabel kecerdasan emosional berpengaruh signifikan terhadap pemahaman akuntansi, terlihat dari Thitung (4.151) lebih besar dari pada Ttabel (0,025) dengan nilai signifikansi 0,000 < 0,05. Variabel kecerdasan spiritual tidak berpengaruh terhadap pemahaman akuntansi, terlihat dari Thitung (0.191) lebih besar daripada Ttabel (0.025) dengan nilai signifikansi 0,849 > 0,05. Variabel kecerdasan sosial berpengaruh signifikan terhadap pemahaman akuntansi, terlihat dari Thitung (2.389) lebih besar daripada Ttabel (0.025) dengan nilai signifikansi 0,020 < 0,05. Hasil uji koefisien determinasi diperoleh sebesar 0.237.
Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Nati, Faradila; Samiun, Aspiati A.; Hadilia, Naswan; Abas, Sofyan
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 4 No. 1 (2024): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v4i1.2066

Abstract

This study aims to determine the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The type of data used in this research is secondary data. Secondary data is a type of research data obtained by researchers indirectly through intermediary media. Secondary data is generally in the form of evidence, historical records or reports that have been compiled for publication or unpublished (Fanny et al, 2017). Secondary data or quantitative data with data sources from financial statements that have been audited by each manufacturing company listed on the Indonesia Stock Exchange (IDX) which is time series data for the period 2018-2020 obtained from the Indonesia Stock Exchange website. (www.idx.co.id). The results of this study indicate that profitability partially has a negative effect on audit delay, solvency partially affects audit delay, company size partially does not affect audit delay, while profitability, solvency, and company size simultaneously have no effect on audit delay.
The Role of Banking in Micro, Small and Medium Enterprises (Study of BPRS Saruma Financing in the Agriculture and Fisheries Sector) Abas, Sofyan
Agrikan Jurnal Agribisnis Perikanan Vol. 16 No. 1 (2023): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v16i1.1591

Abstract

Micro, Small and Medium Enterprises (MSMEs) as pillars supporting the Indonesian economy need special attention, including banking financial institutions, because the contribution of the MSME sector to the national economy is quite large. Sharia People's Financing Bank (BPRS) Saruma Sejahtera Halmahera South Regency has carried out all the systems that have been established in accordance with the mandate of law number 21 of 2008 concerning Islamic banking, namely providing financing based on contracts that do not conflict with sharia principles, namely profit sharing that does not harm the party customers include Micro, Small and Medium Enterprises (MSMEs) so that they can run their businesses. BPRS Saruma Sejahtera Halmahera Selatan with a Financial intermediation function can encourage economic activity, because it can lead to a flow of funds from parties who are not productive to those who are productive in managing funds. Furthermore, this will help the economy to become more efficient and dynamic. This research is a qualitative research, it is hoped that it will be able to find out how far the alignment of Islamic banking is in the real sector, namely Micro, Small and Medium Enterprises (MSMEs). The results of this journal research are to find out the basic procedures for analyzing financing or credit from the Saruma Sejahtera Halmahera Selatan Syariah People's Financing Bank to MSME actors, both businesses in the agricultural and fisheries sectors.
The Role of Islamic Financial Institutions in the Real Sector: Study of BPRS Bahari Berkesan Financing in Fisheries Agriculture UMKM Abas, Sofyan
Agrikan Jurnal Agribisnis Perikanan Vol. 16 No. 2 (2023): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v16i2.1861

Abstract

In Indonesia, the Micro, Small and Medium Enterprises (UMKM) sector is a pillar of the community's economic support that needs special attention including Islamic banking financial institutions, because the contribution of the UMKM sector to the regional and national economy is quite significant. Sharia People's Financing Bank (BPRS) Bahari Berkesan Kota Ternate has carried out the message of law number 21 of 2008 concerning Islamic banking in Indonesia, namely providing financing based on contracts that do not conflict with sharia principles, namely profit sharing that does not harm both parties, both customers including business actors in the real sector based on MSMEs. Islamic People's Financing Bank (BPRS) Bahari Berkesan Kota Ternate as a financial institution that has the function and role of Financial intermediation is expected to encourage the economic activities of the community, the pattern of fund flow from unproductive parties to productive economic business actors in managing Islamic banking funds including MSME sector actors. This research is qualitative, to find out the extent of the alignment of Islamic financial institutions, especially Islamic banks in the real economic sector including the Micro, Small and Medium Enterprises (UMKM) cluster. Furthermore, the result of this journal research is to be able to find out the pattern of Islamic banking financing, analysis of financing from the Islamic People's Financing Bank (BPRS) Bahari Berkesan Kota Ternate to regional economic business actors in the MSME sector, especially the real sector of agriculture and fisheries.
Islamic Banks and the Role of Economic Empowerment: Study at BSI Ternate on UMKM in Agriculture and Fisheries Abas, Sofyan
Agrikan Jurnal Agribisnis Perikanan Vol. 17 No. 1 (2024): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v17i1.2089

Abstract

Bank Syariah Indonesia (BSI) as an Islamic financial institution based on Islamic Banking must be able to ensure the safety of people in the world and long for a financial economic system that has the value of truth (logic), goodness (ethic), and beauty (aesthetic). The Islamic financial system was born and emerged from a thought that is full of religious character and has special characteristics that are not possessed by other economic and financial systems such as the financial economic idiology of capitalists, socialists, liberalists and communist financial economics. This is due to the perfection of the rules through the elaboration of the concept of muamalah based on Islamic sharia. Muhammad Syafi'i Antonio and Hilman Fauzi Nugraha, that Islamic banking financial institutions and other Islamic financial institutions are recognised today to have become the leading torch in the economic development project and Islamic finance in Indonesia and even in the world. Bank Syariah Indonesia (BSI) continues to support the growth of Micro, Small and Medium Enterprises (UMKM) through the provision of access to Islamic financing. this is reflected in the distribution of BSI financing to the MSME sector nationally until March 2024 has been realised at Rp 46.62 trillion. This research shows that the existence of Islamic banking is expected to be able to synergise with the government in the empowerment of Micro, Small and Medium Enterprises (UMKM).
Strategi Kepala Sekolah Dalam Pemanfaatan Perpustakaan Sekolah Berbasis Digital Abas, Sofyan; Mas, Sitti Roskina; Sumar, Warni Tune
Student Journal of Educational Management VOLUME 2 NOMOR 1 JUNI 2022
Publisher : Jurusan Manajemen Pendidikan Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37411/sjem.v2i1.1029

Abstract

Penelitian ini bertujuan untuk mendeskripsikan (1) upaya kepala sekolah dalam memaksimalkan perpustakaan berbasis digital sebagai fungsi edukasi, (2) upaya kepala sekolah dalam memaksimalkan perpustakaan berbasis digital sebagai fungsi infomasi, (3) upaya kepala sekolah dalam memaksimalkan perpustakaan berbasis digital sebagai fungsi riset. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data menggunakan (1) wawancara, (2) observasi, dan (3) dokumentasi. Analisis data menggunakan alur (1) pengumpulan data, (2) reduksi data, (3) penyajian data, (4) penarikan kesimpulan. Pengecekan keabsahan data melalui (1) Kredibilitas. Kredibilitas dilakukan melalui triangulasi sumber dan triangulasi metode. (1) Upaya kepala sekolah dalam memaksimalkan perpustakaan berbasis digital sebagai fungsi edukasi dengan menyediakan tempat belajar yang menyenangkan, menyediakan komputer dan layanan internet sebagai penunjang penggunan perpustakaan digital sehingga menciptakan kondisi belajar yang menyenangkan dalam mencari referensi. (2) Upaya kepala sekolah dalam memaksimalkan perpustakaan digital sebagai fungsi informasi dengan menyediakan referensi dan menambah koleksi buku sehingga mempermudah siswa dalam mencari sumber referensi (3) Upaya kepala sekolah dalam memaksimalkan perpustakaan digital sebagai fungsi riset dengan memotivasi sumber daya manusia yang ada di sekolah dengan menjadikan perpustakaan digital sebagai tempat sumber rujukan dalam menyelesaiakan tugas sekolah sehingga mempermudah siswa dalam mengerjakan tugas sekolah dan lebih optimalnya penggunaan perpustakaan sekolah berbasis digital. untuk itu disarankan kepada: (1) kepala sekolah: dengan adanya strategi pemanfaatan perpustakaan berbasis digital kiranya dapat lebih lagi ditingkatkan kompetensinya sehingga bisa memberikan dampak positif bagi guru dan siswa serta mengembangkan sumber keuangan sekolah dalam menyediakan sarana prasarana kebutuhan perpustakaan untuk di kembangkan lebih lanjut dengan menambahkan inovasi yang lebih menarik lagi. (2) Guru: guru diharapkan menggunakan metode pembelajaran di dalam perpustakaan sehingga siswa dapat terbiasa dan mudah menggunakan perpustakaan berbasis digital (3) siswa: hendaknya terus mengasah, menumbuhkan minat baca dan mengembangkan ilmu pengetahuan selama tersedianya perpustakaan berbasis digital di sekolah yang sumber ilmunya dapat ditemukan dengan secara cepat.
Kedudukan Kurikulum Pendidikan Agama Islam di Sekolah dan Madrasah Mansir, Firman; Abas, Sofyan
Indonesian Journal of Elementary Education and Teaching Innovation Vol 3, No 2 (2024)
Publisher : Alma Ata University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijeeti.2024.3(2).64-73

Abstract

This study explains that in the national education curriculum, the fiqh curriculum is one of the derivatives of the national education goals. The fiqh curriculum becomes a branch of religious science whose supporters achieve national education goals, specifically in the character-building of students. The method used is a qualitative approach through library research so that in analyzing data with literature analysis. In facing an era like this, the teachings of norms are needed for students. So that the learning of fiqh acts as a guide for students in distinguishing a problem, good or bad in terms of religion and socially. Learning of fiqh in schools and madrasahs itself is based on government regulation (PP) number 55 of 2007. The regulation contains religious and religious education which is a derivative of the national education goals. Therefore, this research aims to describe the position of the Islamic Religious Education Curriculum (PAI) in learning Fiqh in the context of the National Curriculum. The legal basis of the Islamic Religious Education (PAI) curriculum in fiqh learning, as well as the learning function of fiqh in schools and madrasas The current and last context is the benefit of fiqh learning for students in responding to social life.
Bank Financing for Micro, Small and Medium Enterprises (Study at BPRS Saruma Sejahtera, in the Fisheries and Agriculture Sector) Abas, Sofyan
Agrikan Jurnal Agribisnis Perikanan Vol. 17 No. 2 (2024): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v17i2.2354

Abstract

The importance of the role of lending or financing from the financial institution sector as an intermediary financing function in the MSME sector, because the contribution of the MSME sector to the regional and national economy is quite large and significant. Sharia People's Economic Bank (BPRS) Saruma Sejahtera South Halmahera has performed its function in the real sector of the economy in accordance with the mandate of law number 21 of 2008 concerning Islamic banking, namely providing financing based on contracts that may not conflict with sharia principles including customers of Micro, Small and Medium Enterprises (MSMEs) so that they can run their businesses in accordance with law number 20 of 2008 which specifically regulates MSMEs. BPRS Saruma Sejahtera as a financial intermediary between various parties in financial transactions is expected to encourage the economic activities of South Halmahera district to grow well in order to help the regional economy become more efficient and dynamic. This qualitative research is expected to determine the extent of the alignment of the Saruma Sejahtera Sharia People's Economic Bank (BPRS) to the real sector of the economy based on Micro, Small and Medium Enterprises (MSMEs) in South Halmahera Regency.The results of this study are also to determine the mechanisms and procedures for analyzing the financing of the Saruma Sejahtera Sharia People's Economic Bank to MSME actors in the agricultural and fisheries sectors in the South Halmahera region.
The Influence of Airline Ticket Price Reduction Policy and Tourist Consumption Behavior on Year-End Holiday Destination Choices in Indonesia Abas, Sofyan; Priyana, Yana; Arini, Rani Eka
West Science Interdisciplinary Studies Vol. 3 No. 01 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i01.1635

Abstract

This study examines the impact of airline ticket price reduction policies and tourist consumption behavior on the choice of year-end holiday destinations in Indonesia. A quantitative approach was employed, involving 60 respondents selected through purposive sampling. Data were collected via a structured questionnaire using a Likert scale (1-5) and analyzed with SPSS version 25. The findings reveal that both airline ticket price reduction policies and tourist consumption behavior significantly influence destination choices, with price reduction policies having a stronger effect. The regression model explains 63% of the variance in destination choices, highlighting the importance of affordability and spending preferences in shaping travel decisions. These results provide valuable insights for policymakers and tourism stakeholders to design strategies that enhance destination competitiveness, particularly during peak travel seasons.
OPTIMALISASI STRATEGI PEMASARAN DIGITAL BAGI PELAKU USAHA KECIL UNTUK MENINGKATKAN DAYA SAING Abas, Sofyan; Mere, Klemens; Sugiyanto, Sugiyanto; Abjan, Wirawati; Verawaty, Verawaty
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45735

Abstract

Di era digital saat ini, perilaku konsumen telah banyak berubah. Konsumen cenderung mencari informasi, membandingkan produk, dan melakukan transaksi secara daring. Tujuan dilakukan pengabdian kepada masyarakat ini untuk Optimalisasi Strategi Pemasaran Digital bagi Pelaku Usaha Kecil untuk Meningkatkan Daya Saing. Kegiatan pengabdian kepada masyarakat ini menggunakan metode literature review sebagai pendekatan utama untuk merancang dan menyusun materi edukatif serta strategi pendampingan yang sesuai dengan kebutuhan pelaku usaha kecil dalam menerapkan pemasaran digital. Kegiatan pengabdian kepada masyarakat yang berfokus pada optimalisasi strategi pemasaran digital bagi pelaku usaha kecil ini telah berhasil meningkatkan pemahaman dan keterampilan peserta dalam memanfaatkan berbagai platform digital untuk memasarkan produk dan jasa mereka.
Co-Authors A. Samiun, Aspiati Abjan, Wirawati Adiguna, Patria Arini, Rani Eka Bambang Purwoko Fitriningsih Amalo Hadilia, Naswan Hasannudin, Hasannudin Klemens Mere Mansir, Firman Nati, Faradila Priyana, Yana Samiun, Aspiati A. Senen, Nusantara Siddiqa, Heidi Sitti Roskina Mas Sugiyanto - Sumantyo, Franciscus Dwikotjo Sri Verawaty Verawaty Warni Tune Sumar