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All Journal Publika Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Jurnal PAI Raden Fatah AVICENNA JSMA (Jurnal Sains Manajemen dan Akuntansi) International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Kebijakan: Jurnal Ilmu Administrasi Teaching and Learning Journal of Mandalika (Teacher) Journal of Science and Education (JSE) Journal of Business Administration (JBA) Jurnal Kolaboratif Sains An-Nur : Jurnal Studi Islam Jurnal Pengabdian Sumber Daya Manusia Al-Manahij : Jurnal Kajian Hukum Islam Al Burhan: Jurnal Kajian Ilmu dan Pengembangan Budaya Al-Qur'an JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN Al-Dhikra Nukleo Sains: Jurnal Pendidikan IPA Indonesian Journal of Contemporary Multidisciplinary Research JUDGE: Jurnal Hukum AT-TAISIR: Journal of Indonesian Tafsir Studies Jurnal Al-Wasith : Jurnal Studi Hukum Islam Information Technology Education Journal EDUCATUM: Scientific Journal of Education Hikmayo: Jurnal Pengabdian Masyarakat AT-THUFULY: Jurnal Pendidikan Islam Anak Usia Dini QOSIM: Jurnal Pendidikan, Sosial & Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Hukum Islam DEDIKASI : JURNAL PENGABDIAN KEPADA MASYARAKAT REFORM : JURNAL PENDIDIKAN, SOSIAL DAN BUDAYA Tadulako Social Science and Humaniora Journal Jurnal Kajian Hukum Dan Kebijakan Publik Scientific Development Journal Kasyafa: Jurnal Pendidikan Agama Islam Edukasia Islamika: Jurnal Pendidikan Islam Proletarian : Community Service Development Journal ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Jurisprudence IJRE Al-Wasathiyah: Journal of Islamic Studies Zad Al-Ummah: Jurnal Pengabdian Masyarakat JMMU: Jurnal Mahasiswa Manajemen dan Umum Jurnal Ilmiah Detubuya (JID) Journal of Golden Generation Education Innovasi : Jurnal Inovasi Pendidikan Paradigma: Jurnal Pemikiran dan Penelitian Pendidikan
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Internal Audit and Governance Practices: Their Impact on the Performance of Water Services Regional-Owned Enterprises (BUMDs) in Indonesia Hana Aulia Diany; Hidayatullah
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.65

Abstract

Water Services Regional-Owned Enterprises (BUMD Jasa Air) are entities owned by local governments that function to provide clean water to communities within their service areas. The objective of this study is to examine the effectiveness of corporate governance implementation, the number of internal audit unit personnel, and the number of company employees on the performance evaluation results of these enterprises. This research adopts a quantitative approach using secondary data. The population consists of 394 water utility BUMDs during the period from 2021 to 2023, while the sample was determined using purposive sampling, resulting in 22 BUMDs that met the research criteria. The analytical methods used include descriptive statistical analysis, classical assumption testing, and panel data regression model selection tests to test the hypotheses. The results indicate that the three independent variables collectively have a significant effect on the dependent variable. Corporate governance implementation, the number of internal audit personnel, and the number of employees all show a positive relationship with the performance evaluation results of water utility BUMDs. Specifically, corporate governance has a positive and significant effect; the number of internal audit personnel shows no significant effect; and the number of employees has a positive but not statistically significant impact on performance evaluation
GLOBALISASI SEBAGAI WACANA DAN FENOMENA: KAJIAN DESKRIPTIF ANALITIS TERHADAP EKSISTENSI LEMBAGA PENDIDIKAN ISLAM DI ERA GLOBALISASI Ikbal, Muhammad; Hidayatullah; Bahrudin, Andre; Harto, Kasinyo; Amilda
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 2 (2025): Volume 10 No. 2 Juni 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.v10i2.25041

Abstract

Globalization as a complex phenomenon has influenced various aspects of life, including the existence of Islamic education institutions. This article aims to critically analyze the influence of globalization on Islamic education institutions, both as a discourse and a phenomenon. The research method used is descriptive-analytic, involving the decomposition and interpretation of data to understand the impact of globalization. The results of the study show that globalization presents challenges such as global competition and the potential for identity erosion, but also opens up opportunities such as access to global resources and the development of innovative curricula. It is concluded that Islamic education institutions need to adopt adaptive and innovative strategies to remain relevant and make a positive contribution in the era of globalization.
Pendekatan Metode Pembelajaran Berdasarkan Nilai-Nilai Al Qur’an dan Hadits Kemal Husen; Hidayatullah; Muhammad Arifin
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 3 No 1 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v3i1.811

Abstract

Masing-masing metode memiliki karakteristik dan tujuan. Penelitian ini bertujuan untuk mengidentifikasi tujuh metode pembelajaran utama, yaitu Metode Hikmah, Keteladanan, Bercerita, Mau’izhah Hasanah, Habituasi, Targib wa Tarhib, dan Diskusi. Pendekatan dalam penelitian ini adalah penelitian kepustakaan, dimana seluruh data diambil melalui buku, jurnal dan dokumen yang berkaitan dengan tema penelitian. Hasil penelitian ini mengungkapkan bahwa Setiap metode memiliki pendekatan unik—Hikmah menekankan kebijaksanaan, Keteladanan mengutamakan contoh nyata, Bercerita menyampaikan nilai moral melalui kisah, Mau’izhah Hasanah berfokus pada nasehat yang lembut, Habituasi membentuk karakter melalui pembiasaan, Targib wa Tarhib memberikan motivasi melalui dorongan dan peringatan, sementara Diskusi mendorong pemahaman melalui interaksi aktif. Kombinasi metode-metode ini membentuk pendekatan pendidikan Islam yang menyeluruh, bertujuan menanamkan nilai moral dan pemahaman agama yang mendalam. Kesimpulan, metode-metode ini saling melengkapi dalam memberikan pendekatan holistik terhadap pendidikan Islam.
Studi Literatur: Standar Penerapan Objek Pajak Fiskal Pada Era 4.0 Di Indonesia -, Reski; Mariati Tahir; Haryanti; Hidayatullah; Ahmad Imam Meilana
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1287

Abstract

The Indonesian government needs to implement a tax system that is efficient and in accordance with regulations for entrepreneurs, so that the government can meet the needs of the Indonesian people. One strategy that can be carried out by taxpayers, both individuals and entities, is tax planning to reduce the tax obligations that must be paid. The phenomenon of the Industrial Revolution era 4.0, which is characterized by the integration of automation technology, is the focus of this research. The research method used is qualitative concept analysis using secondary data, including financial accounting standards, tax regulations, agency annual reports, scientific journals and other relevant literature.
THE EFFECTIVENESS OF TEACHER MANAGEMENT IN KUTTAB AL-FATIH EAST JAKARTA AS A NON-FORMAL EDUCATION INSTITUTION Hidayatullah
EDUCATUM: Scientific Journal of Education Vol. 1 No. 3 (2023): Educatum : Scientific Journal of Education
Publisher : Four Son Scholarship

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59165/educatum.v1i3 September.36

Abstract

This study aims to describe the effectiveness of teacher management at Kuttab Al Fatih as a non-formal educational institution. This study aims to reveal: (1) Teacher management at Kuttab Al-Fatih East Jakarta, (2) Management of non-formal educational institutions, (3) Effectiveness of teacher management at Kuttab Al-Fatih as a non-formal educational institution. Research using qualitative research type, research data collection obtained by interview techniques, documentation, and observation. Based on the research findings regarding how effective the management of teachers is at Kuttab Al-Fatih, East Jakarta, it can be concluded that the management of teachers at Kuttab Al-Fatih, East Jakarta has been running effectively, this can be seen from the 4 indicators of effectiveness starting from the input indicators which include the characteristics teachers, facilities, equipment, and educational materials as well as management capacity, all of these components are available and running well. Likewise with process indicators which include administrative behavior, teacher time allocation, and student time allocation, the components in the process have been carried out properly by each party, especially teachers as executors in the field. For the output itself the author finds that the learning outcomes of students at Kuttab Al-Fatih are not yet 100% at each level, but in general it is very good for the results of student learning achievements, as well as changes in the attitudes and manners of students at Kuttab Al-Fatih Jakarta the East is very kind and this is reflected in their daily behavior from arrival to return. They always maintain etiquette, such as etiquette to teachers, etiquette to friends, etiquette in speaking, and other etiquette. As for the outcome indicators themselves, they can only be seen from the East Jakarta Kuttab Al-Fatih graduates who continue on to the next level of education.
Konsep Karakter Kepemimpinan Nabi Ibrahim AS Dalam Membentuk SDM Unggulan Perspektif Al-Qur’an Hidayatullah
Al-Wasathiyah: Journal of Islamic Studies Vol. 1 No. 2 (2022): Al-Wasathiyah: Journal of Islamic Studies
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/n9n8ky23

Abstract

This article describes the concept of the leadership character of Prophet Ibrahim as the superior character of leaders and a reference for empowering Human Resources (HR) in the perspective of the Qur'an. The research was conducted using a library research approach with the maudhu'i interpretation method (thematic interpretation). Among the leadership characters of Prophet Ibrahim in this study are mastering interpersonal communication skills, strategists, argumentative, exemplary, religious, peace-loving, and responsibility. These characters are obtained based on historical studies between Prophet Ibrahim and his father, his people, King Namrudz, Prophet Lut, King of Egypt, mysterious guests and his son (Ismail) which were adapted from his story in the Qur'an. These leadership characters are expected to serve as role models for today's leaders in implementing their leadership according to Ibrahim's prophetic leadership guidelines in the contemporary context in Indonesia. Be it in the context of personal relationships with individual families, local communities, community leaders and so on. Thus, this research is expected to contribute to the development of the concept of prophetic character for office holders at all levels of life.  
ASPEK ILUMINASI MANUSKRIP AL-QUR’AN PESISIR TIMUR DUNIA MELAYU DALAM DOKUMENTASI MUSHAF TERENGGANU DAN PATANI Hidayatullah
Al-Dhikra Vol. 6 No. 2 (2024): Al-Dhikra: Jurnal Studi Quran dan Hadis
Publisher : Fakultas Ushuluddin dan Pemikiran Islam, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini bertujuan untuk menganalisis dokumentasi manuskrip Al-Qur’an yang teriluminasi dengan hiasan yang cukup indah. Setidaknya terdapat enam puluh manuskrip yang telah berhasil teridentifikasi berasal dari Pesisir Timur dunia Melayu, khususnya daerah Terengganu dan Patani. Para peneliti naskah mushaf kuno telah menjadikan dua daerah tersebut sebagai objek penting dalam kajian seni hias mushaf karena memang dikenal dengan warisan manuskrip yang cukup indah dari sisi iluminasi. Pembahasan tulisan ini berfokus pada delapan mushaf yang berasal dari dua daerah tersebut dengan fokus pada aspek kodikologi yang khusus berkenanan dengan iluminasi pada mushaf. Melalui pendekatan filologis dan kodikologis akan diteliti beberapa keunikan dan keistimewaan karakter iluminasi dari dua aliran tersebut. Hasil dari penelitian ini menunjukkan bahwa aspek iluminasi pada mushaf Terengganu dan Patani memiliki kekhasan yang membedakannya satu sama lain. Mushaf gaya Terengganu dengan komposisi warna taburan emasnya terkesan lebih mewah daripada mushaf Patani dalam aspek iluminasi, walaupun dalam beberapa aspek tertentu dari iluminasi gaya Patani juga lebih naturaslistik. Begitu juga dengan beberapa elemen terkecil yang ada dalam iluminasi antara gaya Terengganu dan Patani ternyata memiliki perbedaan mendasar seperti fitur stalagmit dan stalaktit yang ada pada mushaf Terengganu dan motif cili padi yang ada pada bingkai mushaf Patani dan elemen-elemen lainnya, sehingga dengan demikian diharapkan dapat membantu penelitian-penelitian selanjutnya untuk bisa mengenali karakteristik iluminasi dari kedua aliran tersebut dan pengaruhnya dalam penyebaran mushaf di Nusantara.  
PENGGUNAAN APLIKASI QUIZIZZ SEBAGAI MEDIA PEMBELAJARAN DALAM MENINGKATKAN MINAT BELAJAR SISWA SD Hidayatullah; Haifaturrahmah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Terbit
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.35178

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana aplikasi Quizizz efektif sebagai sarana pembelajaran dalam meningkatkan ketertarikan dan motivasi belajar anak-anak di sekolah dasar. Metode yang digunakan adalah Systematic Literature Review (SLR), yang melibatkan tinjauan berbagai sumber akademis dari database nasional dan internasional yang berkaitan dengan pembelajaran digital yang menggunakan elemen permainan. Temuan dari kajian ini menunjukkan bahwa Quizizz dapat menciptakan lingkungan belajar yang dinamis, interaktif, kompetitif, dan menyenangkan berkat fitur-fitur permainan seperti papan peringkat, otomatisasi poin, dan umpan balik langsung. Konsistensi penggunaan aplikasi ini berkontribusi pada peningkatan motivasi, partisipasi, serta pencapaian belajar siswa dalam berbagai mata pelajaran, termasuk Bahasa Indonesia, IPA, IPS, dan PPKn. Selain itu, aplikasi ini juga memudahkan guru dalam melakukan penilaian pembelajaran secara langsung dan meningkatkan keterlibatan emosional serta kognitif para siswa. Namun, penelitian ini juga menemukan beberapa tantangan seperti keterbatasan akses internet dan kurangnya kolaborasi antara siswa. Oleh karena itu, dapat disimpulkan bahwa Quizizz adalah alat pembelajaran digital yang efektif dan sesuai untuk mendukung pendidikan abad ke-21, serta perlu terus dikembangkan untuk menciptakan pengalaman belajar yang lebih kolaboratif dan berkelanjutan.
The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee Akbar, Dhafin Muhammad; Octavia, Mita Yesica; Hidayatullah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.609

Abstract

The implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) introduces a surtax mechanism for Motor Vehicle Tax (PKB) and Vehicle Ownership Transfer Fee (BBNKB) as an effort to strengthen regional fiscal capacity. This issue is important to research because the success of the surtax is one indicator of regional fiscal independence. Previous research has heavily emphasized taxpayer compliance as the main determinant of revenue optimization but has not comprehensively explored the role of administrative ease and perception of fairness. The research problem of this study is how taxpayer understanding, perception of fairness, and ease of tax payment influence taxpayer compliance and the optimization of regional revenue through the PKB-BBNKB surtax scheme. This study uses a quantitative approach with a five-point Likert scale questionnaire distributed to taxpayers in DKI Jakarta Province who have paid PKB or BBNKB in the last two years (purposive sampling). Data were analyzed using SmartPLS 4 through validity, reliability, and structural model testing. The results show that taxpayer compliance does not have a significant effect on revenue optimization and does not act as a mediator. The novelty of this study lies in the identification of administrative ease and perception of fairness as direct determinants of revenue optimization. The research recommendations are to improve fiscal transparency, develop digital services, and enhance public communication strategies. Future research is recommended to expand the research focus to other provinces and use a longitudinal method to observe long-term dynamics.
The Role of Financial Literacy and Risk Tolerance on Investment Decisions Hidayatullah; Usman, Ahmadi; Utami, Dian Gita; Firmansya, Aedil; Sadiq, Muhammad
Journal of Business Administration (JBA) Vol. 5 No. 2 (2025): December 2025
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v5i2.5787

Abstract

This study investigates the influence of financial literacy and risk tolerance on investment decisions among students of the Business Administration and Accounting Departments at Politeknik Negeri Ujung Pandang. The importance of this research lies in the increasing awareness among students regarding the value of investing, yet their decisions often rely solely on existing financial knowledge without adequate consideration of risk management, leading to inconsistent results. Addressing this gap, the study aims to determine whether financial literacy and risk tolerance significantly contribute to students’ investment decision-making. The research employs a quantitative approach using a purposive sampling technique to select 86 respondents who have prior investment experience. Data were collected through questionnaires and analyzed using SPSS version 25, incorporating validity tests, reliability tests, normality tests, multicollinearity tests, t-tests, and F-tests. The findings revealed that financial literacy and risk tolerance simultaneously exert a positive and significant effect on investment decisions. Furthermore, both variables individually demonstrate a positive and significant influence. These results highlight that investment decisions are shaped not only by knowledge but also by the ability to manage risks, suggesting that enhancing both aspects is crucial for improving investment outcomes among students.
Co-Authors Abdul Khalik Abdurahman Abdurrahman Adelia Pratiwi Adrian , Bayu Ahmad Imam Meilana Ahmad Luviadi Ahmad Qurtubi Ahmadi Usman Akbar, Dhafin Muhammad Alam, Nabil Amilda Amiludin, Amiludin Andy Garcia Ridwan Anggita Wigiasti Anwar, Muhammad Khoirul Arief, Syaiful Arifin, M. Nur Arizal Eka Putra Armina Arofah Asphandi Asril, Ardison Bachtiar, Machdum Bahrudin, Andre Benny Prasetiya Cucu Atikah Damayanti, Yulia Darif, Muhamad Destiani Rahmawati Eka Yulianta Erliza N. Fajriah, Hafifatul Fathurochman, Nanang Febriyanto, Tedy Firmansya, Aedil Gunawan Hadi Supratikta Hadi, Ayatullah Haifaturrahmah, Haifaturrahmah Hajrunisa Aini Hana Aulia Diany Hanafi Hanafi Arief, Hanafi Haryanti HARYONO Hastati Pujisari Heru Laksono Hilda Ashari Hujaeri, Ahmad I Made Dwi Jayantara Ike Hilatun Nisa Ikhwan Hadiyyin Iskandar Mirza Iskandar, Nur Muhammad Ikandar Ismail Sukardi, Ismail Iwan Alim Saputra Iwan Suhardi Jannah , Miftahul Jayantara, I Made Dwi Juniardi, Yudi Kasinyo Harto Kemal Husen Khalid, Afif Khoiriyah Kooswardhono Mudikdjo Lutfi Yusup Rahmathoni M. Farhan Made Irma Lestari Maliki , Rendra Zainal Mariati Tahir Megasari, Indah Dewi Meilisa Indriani Mira Andani Muhamad Afdoli Ramadoni Muhammad Aini, Muhammad MUHAMMAD ARIFIN Muhammad Ikbal Muhammad Viki Firdaus Muliadi, Akmal Munawar, Akhmad Munawaroh, Syayidatul Nabila Lubis Neneng Fauziah Noorhayati, Siti Mahmudah Nurhalisa, Siti Nurul Mutmainnah, Nurul Nuzul Octavia, Mita Yesica Oki, Alber Oktafi Arinna Manasikkana Prihartanto Eko Wibowo Priyanti, Luluk Purnama Andri Murdapa Purwanta Putri Indah Lestari Putri Sandora Rachmat Tullah Rachmawati Fitriyah Racmawati Fitriyah Rafly Naufal. R Raida Noor Hikmah Ramadhan, Rafly Reski -, Reski Risma Fadhilia Arsy Rohana , Siti Sadiq, Muhammad Sahabudin Saimin Sapriatin Sartikawati, Dewi Setyo Supratno Shafira, Shifa Erna Shintawati Silvia Supendi, Sinta Siti Nuri Nurhaidah Subandi Subandi Susi Helmali Susilawati , Ely Syaripudin, Encep Undang Prasetya Umara Utami, Dian Gita Wahyu Pratama Wardiansyah, Gusti Wasehudin WIDYASTUTI Wijanarko, Hubertus Wiwik Dyah Andayani Wulan Safitri Wulan Sapitri Ya'la , Zakira Raihani Yarjuna Zuhdiyah