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All Journal MODELING: Jurnal Program Studi PGMI Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Nursing and Health Services (IJNHS) El-Ghiroh : Jurnal Studi Keislaman IJGIE (International Journal of Graduate of Islamic Education) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal PEKA (Pendidikan Matematika) Al-Riwayah : Jurnal Kependidikan Enthusiastic : International Journal of Applied Statistics and Data Science Collegium Studiosum Journal Management Science Research Journal Jurnal Teknik Mesin Sinergi Journal of Student Research Review on Islamic Accounting JR-ELT (Journal of Research in English Language Teaching) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Al Mahsuni: Jurnal Studi Islam dan Ilmu Pendidikan MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Al-Mubarak: Jurnal Kajian Al-Qur'an dan Tafsir Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Alpatih: Jurnal Inovasi Pengabdian Masyarakat Computer Journal Journal Dekstop Application (JDA) JEMIL
Mukhtar
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Isu-Isu Kontemporer Kepemimpinan Islam pada Lembaga Pendidikan Islam (Studi Kasus pada MAN 2 Palu) Mukhtar; Surni Kadir; Isnada Waris Tasrim
Journal of Educational Management and Islamic Leadership (JEMIL) Vol. 1 No. 01: August 2022
Publisher : Program Pascasarjana Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47400/jemil.v1i01.2707

Abstract

bahwa madrasah dianggap bermutu, apabila bisa mengantarkan siswa atau peserta didik dapat mengembangkan kemampuan intelektual dan membentuk nilai-nilai karakter, meningkatkan kemampuan peserta didik, insan-insan yang unggul, memiliki keimanan dan ketakwaan kepada Allah swt, mempunyai akhlak yang baik, berpengetahuan, inovatif, berkarakter, serta bertanggung jawab.Konsep kepemimpinan berbasis karakter dalam meningkatkan mutu madrasah yang dikembangkan di Madrasah Aliyah Negeri 2 Kota Palu adalah: (a). Kepemimpinan yang terarah, berkarakter akademik development dan religius awareness.(b). Kepemimpinan yang terarah memiliki sifat-sifat diantaranya: Jujur, amanah, fathanah, dan tablig (komunikatif).(c). Nilai-nilai akademik development yang dikembangkan yaitu: tanggung jawab, komunikatif, kedisiplinan, kejujuran kontrol diri dan nilai-nilai religius awareness yang dikembangkan yaitu: keteladanan, mencintai kebaikan keikhlasan.
The Influence Of Work Evaluation, Pension Fund Expectations, and Non-Financial Rewards On The Professional Behavior Of Teachers Juana, Syafri; Mukhtar; Kemas Imron Rosadi
IJGIE (International Journal of Graduate of Islamic Education) Vol. 6 No. 1 (2025): March
Publisher : Master of Islamic Studies Masters Program in the Postgraduate Institute of Islamic Studies Sultan Muhammad Syafiuddin Sambas, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/ijgie.v6i1.3664

Abstract

This study examines the direct and indirect effects of Job Evaluation, Pension Fund Expectations, and Non-Financial Rewards on Teachers' Professional Behavior. Using an associative quantitative approach with a survey design, the research was conducted at MAN 1 Tanjung Jabung Barat, MAN 2 Kota Jambi, and MAN 1 Kerinci. The study population includes 794 ASN teachers in State Madrasah Aliyah (MAN) in Jambi Province, consisting of 568 civil servant teachers (PNS) and 226 government contract teachers (PPPK). The sample was purposively selected, comprising 24 teachers from MAN 1 Tanjung Jabung Barat, 62 teachers from MAN 2 Kota Jambi, and 36 teachers from MAN 1 Kerinci. The results indicate that Job Evaluation directly influences Teachers' Professional Behavior, contributing 75.44%, while Pension Fund Expectations contribute 69.26%. Simultaneously, both variables have a combined effect of 79.59%. Job Evaluation and Pension Fund Expectations also impact Non-Financial Rewards by 55.49% and 56.72%, respectively, and jointly by 73%. Non-Financial Rewards directly influence Teachers' Professional Behavior, contributing 64.89%. The simultaneous effect of all three variables on Teachers' Professional Behavior reaches 79.68%. Furthermore, Job Evaluation and Pension Fund Expectations, through Non-Financial Rewards, contribute 53.6% and 56.11%, respectively. These findings highlight the importance of job evaluation, financial incentives, and non-financial rewards in enhancing teachers' professionalism.
Modelling Exchange Rates and PMS Prices Impact on Inflation in Nigeria (1985-2020): A Regression Analysis Gwani, Alhaji Abdullahi; Farouk, Abbas Umar; Mukhtar; Sek, Siok Kun
Enthusiastic : International Journal of Applied Statistics and Data Science Volume 4 Issue 1, April 2024
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/enthusiastic.vol4.iss1.art6

Abstract

On the rise in Premium Motor Spirit (PMS) prices and cash rates, a conventional least squares analysis was used to determine the relationship between the respondent variable, inflation, and the explanatory variables, PMS price and exchange rate. According to the results, as evidenced by the conventional least squares regression, the PMS price and money rate were significant drivers of inflation, accounting for about 88% of the fluctuation in inflation. Additionally, the Breusch-agnostic test revealed that the residuals of the direct regression model were not heteroscedastic, and the ACF and PACF tests revealed that the error terms did not have autocorrelation. The Jarque-Bera ordinariness test was used to express the perceived background noise as normal. As demonstrated by the findings, the increase in the price of PMS and the decline in the value of the Naira influenced Nigerian inflation. Finally, based on the research econometric outcomes and interpretations, the study discussed the policy implications of these findings and offered recommendations. For future work, research should be conducted on energy transition and efficiency.
Penguatan Integritas Kepala Sekolah Dalam Mewujudkan Mutu SDM Di Sekolah Berbasis Islam Terpadu Nasution, Faisal Hakim; Mukhtar; Kasful Anwar; Mahmud, Mahmud; Asrulla
Al-Riwayah : Jurnal Kependidikan Vol. 16 No. 1 (2024): Al-Riwayah: Jurnal Kependidikan
Publisher : LPPM IAIN Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47945/al-riwayah.v16i1.1280

Abstract

Islamic education in its early development has had an advantage because of its own characteristics, namely being comprehensive with the aim of encouraging children to pour out all their abilities. The goals of Islamic education are derived from religious goals and worldly goals. Changes in the current era of globalization seem to require a proactive and anticipatory response from the world of education, especially in Islamic education. Human resources as the key to implementing change need to consider these conditions in order to improve the quality of education through continuous improvement. In educational management, one important area is related to human resources involved in the education process, whether it is educators such as teachers or educational staff such as administrative staff. The intensity of the educational world in relation to humans can be seen as an important difference between educational institutions and other organizations. The existence of high-quality human resources is very important for the progress of a madrasah. Integrated Islamic-based schools with adequate facilities and complete facilities, supported by the capabilities of madrasah resources as leaders in Islamic educational institutions, are obliged to carry out improvements to the available human resources, both teaching and non-teaching staff, in order to have quality capabilities
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA Niasari, Elva; Andi; Mukhtar
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.83

Abstract

This study aims to determine the effect of government regulation number 23 of 2018, tax knowledge and annual E-SPT utilization on MSME taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study all individual MSME taxpayers at the Tigaraksa Pratama Tax Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance
The Influence of Intangible Assets, Tax Expenses, and Profitability on Transfer Pricing Indications Oktaviani, Novia; Mukhtar
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i1.102

Abstract

This research aims to determine the effect of intangible assets, tax expenses, and profitability on transfer pricing. The population of this research is multinational companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 44 research data. This study uses secondary data based on the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The result of this research shows that intangible assets do not affect transfer pricing. Meanwhile, tax expenses and profitability have a positive effect on transfer pricing.
The Impact of COVID-19 on Banking Performance: Systematic Literature Review Mukhtar
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.132

Abstract

A PRISMA-guided systematic literature review was conducted using purposive random Google searches to analyze research published from 2020 to 2024. This review included 9 types of study data from 52 identified studies. Design/methodology/approach – Analyzing the impact of COVID-19 on banking financial performance, carried out by reviewing the developing literature regarding the effects of COVID-19 on bank performance. The studies were selected based on the use of bank performance indicators in the form of financial performance ratios which were tested using the paired sample t-test or Wilcoxson z-test method, from 52 studies 9 indicators were selected with the most widely used namely ROA, CAR BOPO, LDR, NPL, ROE, NPF, FDR, NIM. Based on further testing using a one-sample t-test, the findings show that COVID-19 has no impact on the ROA indicator. CAR BOPO, NPL, NPF, FDR, while other indicators NIM, ROE, and LDR received the effects of Covid 19. The implications for the banking world and policymakers provide a more focused perspective in determining strategic performance. In contrast, the implications for further research provide new insights and questions about the extent to which these indicators explain the state of banking and its environmental conditions.
Mental Aspects Factor of Personal Financial Performance Mukhtar
Management Science Research Journal Vol. 4 No. 2 (2025): May 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i2.154

Abstract

This study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships dimension among money attitudes, spiritual well-being, and personal financial performance of randomly Banten Province adult individuals. The analysis reveals dimension-specific effects: Financial Literacy Worries show negative direct impacts on Personal Financial Performance, and Achievement-Success orientation shows positive direct impacts on Personal Financial Performance. In contrast, Mindful Responsibility demonstrates a substantial positive association with Religious Well-Being, while Saving Concerns positively correlates with Existential Well-Being. Although spiritual well-being measures do not exhibit significant mediating effects, the model demonstrates strong explanatory power (R²). Predictive performance analysis indicates the model's superiority over linear benchmarks. These findings highlight the nuanced, dimension-dependent nature of monetary attitudes while questioning conventional assumptions about spiritual well-being's mediating role in financial outcomes. The results suggest that while conscientious financial behaviors enhance spiritual well-being, financial anxiety, and achievement orientation directly influence financial performance. By empirically validating differential effects across money attitude dimensions and clarifying the limited role of spiritual factors in financial outcomes, this research contributes significantly to behavioral finance literature. Keywords: Spiritual Well-Being, Money Attitudes, Personal Financial Performance
PENERAPAN MODEL PEMBELAJARAN GROUP INVESTIGATION (GI) BERBANTUAN ALAT PERAGA UNTUK MENINGKATKAN KEMAMPUAN KOMUNIKASI MATEMATIS DI SMPN 1 LABUHAN DELI Hena Triana; Mukhtar
Journal of Student Research Vol. 2 No. 1 (2024): Januari: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v2i1.2085

Abstract

Pada pembelajaran matematika, siswa terlihat kesulitan untuk mengeksplorasi ide – ide dalam memecahkan masalah. Permasalahan tersebut diperlukan adanya tindakan untuk meningkatkan kemampuan komunikasi matematis siswa. Atas dasar tersebut penelitian ini bertujuan untuk mengetahui peningkatan kemampuan Komunikasi Matematis siswa dengan menggunakan model Pembelajaran Group Investigation (GI) berbantuan alat peraga pada siswa kelas VII-7 SMPN 1 Labuhan Deli. Jenis penelitian ini adalah Penelitian Tindakan Kelas (Classroom Action Research). Subjek dalam penelitian ini adalah siswa kelas VII-7 yang berjumlah 32 siswa. Penelitian ini dilaksanakan dalam dua siklus. Penelitian ini dikatakan berhasil jika memenuhi indikator keberhasilan, yaitu (1) tingkat kemampuan koneksi matematis siswa meningkat, (2) terdapat 85% siswa yang mengikuti tes telah memiliki kemampuan komunikasi matematis minimal kategori sedang atau cukup, (3) hasil observasi aktivitas guru dan siswa menunjukkan kategori baik. Hasil penelitian menunjukkan rata-rata kemampuan awal siswa adalah 1,79. Nilai rata-rata siswa pada siklus I mengalami peningkatan menjadi 2,30 dan pada siklus II mengalami peningkatan menjadi 3,22. Persentase ketuntasan siswa pada siklus I adalah 40,625% dan pada siklus II menjadi 90,625%. Berdasarkan hasil penelitian dapat disimpulkan bahwa model pembelajaran Group Investigation (GI) berbantuan alat peraga dapat meningkatkan kemampuan komunikasi matematis siswa serta dapat meningkatkan keaktifan siswa dalam belajar kelas VII-7 SMPN 1 Labuhan Deli. Model pembelajaran ini dapat lebih optimal jika diikuti dengan pengelolaan kelas dan perencanaan yang baik oleh guru.
The The Development of Digital Accounting Information System Implementation among SMEs in Indonesia Mukhtar
Management Science Research Journal Vol. 4 No. 4 (2025): November 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v4i4.189

Abstract

Digital technology development has transformed the business landscape, particularly for Micro and Small Enterprises (MSEs), where Digital Accounting Information Systems (AIS) have become a critical tool. Digital AIS enhances operational efficiency, financial planning, and marketing, ultimately impacting revenue growth, with entrepreneur education being a crucial factor for successful adoption. This descriptive quantitative study aims to analyze the relationship and correlation direction between the implementation of digital AIS and the characteristics of SMEs in Indonesia. It utilizes panel data from the 2011-2023 SME profile surveys issued by Statistics Indonesia (BPS) and data on accounting software available on the Play Store. The indicators for SME characteristics are business capital, revenue, marketing, and education. The indicators for accounting software are rating, reviews, and downloads. The data were analyzed using Spearman's non-parametric statistical test. The results indicate a significant correlation between Digital AIS adoption and business capital and marketing, but no significant correlation with revenue and education. These findings underscore the necessity to develop and promote a holistic, context-based AIS implementation model. This model should be designed with user-friendly, integrated features and support certification programs for SMEs that demonstrate high-quality AIS implementation. Keywords: Business Capital, Marketing Revenue, Education, Digital Accounting Information System (AIS)
Co-Authors Adam Rafli Adwiyah Andi Ansori, Surya Bayu Arif Rembang Supu Asdar Asrulla Azhari, M. Tholibin Bahasa Indonesia Bardansyah, Lalu Ilham Citra Simatupang Djihad, Hilal Ansyari Efendi Harahap, Sangkot Abdullah Erwin, Yulias Ester Fransiska Nababan Fadilah, Nina Farouk, Abbas Umar Fauzi, KMS Muhammad Amin Faza, Cikal Aqilah Fitriah Amina Gwani, Alhaji Abdullahi Habriansyah, Imran Hamdani Hena Triana Herman Ihsanuddin Indah Ayu Ramadany Iren Kurnia Nadapdap Irhas Isnada Waris Tasrim Jamrizal Joyce Lidia Patricia Daeli Juana, Syafri Kasful Anwar Kemas Imron Rosadi KURNIATI, INDAH Kuswoyo, Bahet Edi M. Wildan Murtadho Al Idrus Mahmud Mahmud Mahmud, Basri Mesalina, Juliana Moh. Adrian Muhammad Taridi Muhammad Zaki Rahman Nabila Azuhra Nani Sugiarti Nasution, Faisal Hakim Niasari, Elva Nispi Syahbani Nofa Nasywa Ramadhani Nur Annisa Nurjannah S Nurul Azmira Pane Oktaviani, Novia Pujiono Sihite Rahmadi Ratna Dewi Renny Fusvitasari Reyzaldi Fitrananda Rozal, Edi S, Kholil S, Nurjannah Samuel Tappin Martua Sitorus Sek, Siok Kun Selvi Dewi Rahayu Sergi Br Sembiring Sihombing, Agustria Sales Siregar, Sarmaida Sulikah Supriadi Surni Kadir Surya Bayu Ansori Suwanto Syifa Eriza Nasution Taqi, Muhamad Utama, Wawan Kurnia Venesya Pitta Rezeki Siburian Zulkiflih, Zulkiflih