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All Journal Al-Ulum Jurnal Kesehatan Komunitas Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Adiraga : Jurnal Penelitian Olahraga Meraja journal International Journal of Educational Research and Social Sciences (IJERSC) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) IJORER : International Journal of Recent Educational Research Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya International Journal of Research in Vocational Studies (IJRVOCAS) Journal of Marketing Innovation Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Indonesian Health Journal JAMAS: Jurnal Abdi Masyarakat Journal of Pubnursing Sciences Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Journal of Management Specialists CERATA GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pembelajaran Bahasa dan Sastra ARUS JURNAL SAINS DAN TEKNOLOGI JISH (Jurnal Ilmu Syariah dan Hukum) PENDIMAS Accounting Student Series on Emerging Trends
Safaruddin
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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UJI KEVALIDAN MEDIA INFOGRAFIS TERHADAP PENINGKATAN PENDIDIKAN KARAKTER BERDASARKAN PROGRAM “G7KAIH” PADA SMPN 4 SATAP MALANGKE Andi Meisya Nurul Mauldiah; Muhaimin Burhanuddin; Nurhikmah H; Suryadi Ishak; Safaruddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39414

Abstract

Penelitian ini bertujuan mengembangkan dan menguji kevalidan media infografis berbasis program “G7KAIH” untuk mendukung pembelajaran pendidikan karakter di SMPN 4 SATAP Malangke. Menggunakan pendekatan Research and Development (R&D) dengan model ADDIE, penelitian ini melalui tahapan analisis kebutuhan, perancangan desain, pengembangan produk, implementasi terbatas, serta evaluasi formatif dan sumatif. Validasi dilakukan oleh tiga ahli—materi, media, dan pembelajaran—menggunakan instrumen berbasis skala Likert. Tingkat kevalidan dihitung menggunakan rumus Aiken’s V dan menghasilkan indeks pada rentang 0,85–0,92 yang termasuk kategori sangat valid. Hasil uji coba siswa menunjukkan bahwa infografis mudah dipahami, menarik, dan membantu pemaknaan nilai karakter seperti gigih, gotong royong, adaptif, dan kreatif. Temuan ini menunjukkan bahwa infografis “G7KAIH” layak digunakan sebagai media pendukung pembelajaran karakter dan berpotensi meningkatkan keterlibatan serta pemahaman siswa.
VALIDITAS MULTIMEDIA INTERAKTIF “AYO LESTARIKAN LINGKUNGAN” PADA MATA PELAJARAN IPAS SISWA KELAS TINGGI SDN 41 MALEWANG KABUPATEN TAKALAR Fitriana; Ummul Khaeri; Nurhikmah H; Safaruddin; Suryadi Ishak
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39450

Abstract

This study aims to determine the validity of the interactive multimedia “Ayo Lestarikan Lingkungan” as a learning medium for the Science and Social Studies (IPAS) subject among upper-grade students at SDN 41 Malewang, Takalar Regency. The media was developed to address the need to improve IPAS learning, which remains dominated by conventional methods, leading to low student engagement and suboptimal comprehension of environmental conservation concepts. The research employed a Research and Development (R&D) approach focusing on the expert validation stage. Instruments consisted of validation sheets from material experts and media experts, assessing content accuracy and visual design quality. Data were analyzed by calculating the average validation scores and categorizing them according to established media feasibility criteria. The results show that the interactive multimedia achieved a valid rating across all evaluation aspects. Media experts reported an overall validity of 91.40%, with several aspects—layout, animation, typography, audio, video, interface, program, and navigation—rated highly valid. Material experts rated the learning aspects, content, and language at 79.63%, categorized as valid. Based on these findings, the developed multimedia is feasible for use as a learning medium to enhance students’ understanding and awareness of environmental conservation. The study implies that integrating interactive multimedia can be an effective alternative for improving the quality of IPAS instruction in elementary schools
Uji Validitas dengan Aiken’s V Terhadap Multimedia Interaktif Berbasis Digital Pada Mata Pelajaran PJOK di SMP Qaulan Tsaqila; Murlia Irmayanti; Nurhikmah H; Suryadi Ishak; Safaruddin
Jurnal Ilmiah Adiraga Vol 12 No 01 (2026): Jurnal Ilmiah Adiraga : Jurnal Penelitian Olahraga (ON PROCESS)
Publisher : Program Studi Pendidikan Jasmani, Fakultas Pedagogik dan Psikologi (FPeP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/973d6a95

Abstract

The development of 21st-century technology has encouraged the use of digital media as a more innovative and interactive learning tool, including in PJOK instruction. The topic of healthy, nutritious, and balanced eating patterns is often perceived as abstract by students due to the limited availability of engaging visual media. This study aims to examine the validity of a digital-based interactive multimedia using Aiken’s V formula as a learning medium for PJOK in junior high schools. This research employed an R&D design using the ADDIE approach, consisting of the stages of analysis, design, development, implementation, and evaluation. Validation was carried out by media experts and material experts using a structured assessment instrument. The results indicate that the developed interactive multimedia can be easily operated by students and supports improved understanding of the material. The media expert validation for 20 assessment items produced an Aiken’s V coefficient of 0.87, while the material expert validation for 14 items produced a coefficient of 0.82. Both results fall into the “very valid” category, indicating that the media meets standards of content feasibility, visual quality, language clarity, and usability. Therefore, the digital-based interactive multimedia is declared highly suitable for use in PJOK learning, as it enhances learning effectiveness and provides a more engaging and meaningful learning experience for students
Gugat Cerai (Khulu’) Dalam Perspektif Syariat Islam: (Pengertian, Legalitas, Syarat, Rukun, dan Hukumnya) Safaruddin
JISH: Jurnal Ilmu Syariah dan Hukum Vol. 4 No. 2 (2024): JISH (Jurnal Ilmu Syariah dan Hukum)
Publisher : Universitas Islam DDI AG.H. Abdurrahman Ambo Dalle

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/jish.v4i2.414

Abstract

Khulu’ atau gugat cerai merupakan upaya seorang isteri untuk melepaskan diri dari ikatan perkawinan dengan suaminya bila sudah tidak memungkinkan lagi untuk bersama dalam mengarungi bahtera rumah tangga karena hilangnya sakinah dan cinta kasih di atara keduanya, yang mana upaya tersebut dilegalkan dalam syariat Islam dengan maksud agar tidak terjadi pelanggaran syariat di antara keduanya. Untuk menyelidiki, menggambarkan serta menjelaskan secara seksama tentang obyek penelitian ini. agar dapat sampai pada hasil yang diharapkan, maka dalam penelitian ini, penulis memakai metode kualitatif. Dengan metode kualitatif ini, penulis dapat menganalis setiap data yang terkait dengan obyek penelitian dan menyajikannya dalam bentuk hasil penelitian. Khulu’ atau gugat cerai yang dilakukan oleh seorang isteri dalam upaya melepaskan diri dari ikatan perkawinan dengan suaminya termasuk dalam kategorikan thalak bain dan tidak ada rujuk, dan bukan fasakh. Sebab jika khulu’ dikatergorikan sebagai fasakh maka suami memungkinkan rujuk kembali dan jika itu terjadi maka kemungkinan besar kezaliman dalam rumah tangga dan segala sesuatu yang menyertainya akan terulang kembali dan itu sangat bertentangan dengan tujuan pernikahan, yaitu terwujudnya sakinah mawaddah warahmah.
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitti Anugrah; La Ode Anto; Safaruddin
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.9

Abstract

This study examines the effect of Return on Assets and Debt to Equity Ratio on Tax Avoidance in coal mining sub sector companies listed on the Indonesia Stock Exchange from 2019 to 2024. ROA is used as a proxy for profitability, while DER represents leverage. Tax Avoidance is measured using the Effective Tax Rate (ETR). The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. Purposive sampling was applied, resulting in a sample of 21 companies. Panel data regression analysis was conducted using EViews 13 software. The results indicate that Return on Assets has a significant effect on Tax Avoidance, and Debt to Equity Ratio also significantly affects Tax Avoidance. Additionally, Return on Assets and Debt to Equity Ratio simultaneously have a significant influence on Tax Avoidance. These findings suggest that company profitability and capital structure play a crucial role in influencing tax avoidance practices through tax planning strategies that remain compliant with applicable tax regulations.  
Co-Authors Abdul Malik Dachlan Abdul Salam Abdul Wahid Suleman Adriani Agus Mariani Saragih Agustina Sandramustika, Agustina Ahmad, Azura Binti Ajmal Rinaldy Syaputra Tanjung Alauddin, Andi Amin, Rahmasinar Andi Hamzah Andi Juaella Yustisi Andi Meisya Nurul Mauldiah Andika*, I Putu Juni Andika, I Putu Juni Ansar Arinda Shafa Nabila Asdar, Fajriani Baqdal Burhanuddin, Habiburrahim Catur Sukmono, Antonius Christina, Tri Yahya Cristina, Tri Yahya Edi Putra Berutu Efni Siregar Efni Siregar & Vivianti Novita - Enda Yunita Surbakti Etty Rekawati Eva Marganda Br Manurung Februadi, Agustinus C. Firman, Imran Fitriana H, Nurhikmah Hadisantoso, Erwin Harris Pinagaran Nasution Haryoto, Y. Hikmawati Sultani Husin Husnah. Z Husnul Khatimah Icham , Maulana Ika Mary Pasaribu Ika Maya Sari Indra Siregar Intan Gemelia Fau Irmayani Ishak, Suryadi Jenny Sari Tarigan Joel Sitanggang John Sihar Manurung - Juliana Julianti, Geshapillia Juni Andika, I Putu Juniati Sahar, Juniati La Ode Anto lily Maryam Nasution Lisa Fitria Ningsih Lubis, Iksan Adiputra Lukcyhasnita, Andam Madaniyah Mardhiatul Husna Martolop Sinambela Melinda Pratiwi Mohammad Nur Alif Monalisa Juniartha Damanik Muhaimin Burhanuddin Muhammad Syaifuddin Muliati Mulyati Akib, Mulyati Murlia irmayanti Nasrul Fuad Erfansyah Nasrullah Dali Nitri Mirosea Nor Aziza Binti Abdul Aziz Nor Haniza Binti Mohamad Nukh Khozain Nur Hikma Nurfadilah Nurhikmah H Nursiah Fitri - Nursiah Mustari Nurul Inayah Omar, Nurul Ihsaniah Binti Pradila Prasanna Kesavan Purnaman, Si Made Ngurah Qaulan Tsaqila Rahma Rahma Rahmasinar Amin Rahmat R Ramadhan, Andi Muhammad Fuad Rangkuti, Agus Edy Ratna Dewi Ratna Pangastuti Ridwang Rismawati Riwawan, Agus Sakka, Abdul Rahman Saparuddin Latu Sapta, Monika Wulan Sarah Rouli Tambunan, Sarah Rouli Sari, Putri Indah Satira Yusuf4 Sitti Anugrah Sriwiyati, Lilik Sriyanty Sadsyam Suhaini Binti Mat Daud Suhenro, Suhenro Sulfiana, Nana Suri Purnami - Suryadi Ishak Sutejo, Dwiki Syaiah Takdir Takdir, Takdir Taseman Tisya Azzuriah Tuti Dharmawati Tuti, Tuti Dharmawati Ummu Kalsum Ummul Khaeri Wahyuddin Jumardin, Wahyuddin Wiana, Desri Wianti, Sri Wilujeng Asih Purwani Wirda Wiwik La Otje Yulianti, Tunjung Sri Yusoff, Rohani Binti M.M