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All Journal Ta'dibuna: Jurnal Pendidikan Islam JURNAL AKUNIDA CONSEN: Indonesian Journal of Community Services and Engagement
Anwar , Saepul
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Religion Computer Science & IT Education Engineering Environmental Science Physics Social Sciences Other

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Muatan profil pelajar Pancasila dalam buku ajar Pendidikan Agama Islam dan Budi Pekerti tingkat SMP Kurikulum Merdeka Aulia, Selena; Anwar , Saepul; Nugraha, Risris Hari
TA`DIBUNA Vol 13 No 6 (2024)
Publisher : LPPM Universitas Ibn Khaldun, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/tadibuna.v13i6.18009

Abstract

The Pancasila Student Profile plays an important role in forming character and national values in the world of education, and textbooks are the leading media for conveying and integrating national values in the learning process. The purpose of the Pancasila Student Profile is in line with the function of Religious Education as stated in PP No. 55 of 2007, namely to form human beings who believe and are devoted to God Almighty, have noble morals, and can maintain peace and harmony in inter-religious relations. This study is important to determine the extent to which Islamic Religious Education textbooks reflect the dimensions of the Pancasila Student Profile, which are very important for character education. This study is a qualitative study with a literature review method, where the Islamic Religious Education textbook for the Independent Curriculum for junior high school level is the primary data source, and journal articles are secondary data. Data were collected and analyzed using the content analysis method. The study results indicate that the dimensions of the Pancasila Student Profile are contained in the Islamic Religious Education textbook. AbstrakProfil Pelajar Pancasila berperan penting dalam membentuk karakter dan nilai-nilai kebangsaan di dunia pendidikan, dan buku ajar adalah media utama untuk menyampaikan dan mengintegrasikan nilai-nilai kebangsaan dalam proses pembelajaran. Tujuan dari Profil Pelajar Pancasila ini selaras dengan fungsi Pendidikan Agama yang tercantum dalam PP No. 55 Tahun 2007 yakni membentuk manusia yang beriman dan bertakwa kepada Tuhan Yang Maha Esa, berakhlak mulia dan mampu menjaga kedamaian dan kerukunan hubungan inter dan antar umat beragama. Penelitian ini penting dilakukan untuk mengetahui sejauh mana buku ajar Pendidikan Agama Islam dan Budi Pekerti mencerminkan dimensi Profil Pelajar Pancasila, yang esensial untuk pendidikan karakter. Penelitian ini merupakan penelitian kualitatif dengan metode kajian pustaka, di mana buku ajar Pendidikan Agama Islam dan Budi Pekerti Kurikulum Merdeka tingkat SMP menjadi sumber data primer dan artikel jurnal sebagai data sekunder. Data dikumpulkan dan dianalisis menggunakan metode analisis konten. Hasil penelitian menunjukkan bahwa dimensi Profil Pelajar Pancasila termuat dalam buku ajar Pendidikan Agama Islam dan Budi Pekerti.
PENGARUH RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN DIVIDEN PER SHARE (DPS) TERHADAP HARGA SAHAM Setiawan, Ade Budi; Anwar , Saepul; Sriwahyuni, Irma
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4758

Abstract

Stock Price is the price that occurs on the stock exchange at a certain time which is determined by market players and is formed from the supply and demand in the capital market. This research was conducted to determine how much influence Return On Investment, Earning Per Share and Dividend Per Share on share prices simultaneously and partially in consumer goods industrial sector companies listed on the Sharia Securities List 2015-2019. Sampling using purposive sampling method so that a total sample of 9 companies was obtained. This study uses multiple linear regression data analysis techniques. The results of this study indicate that simultaneously ROI, EPS and DPS have an effect on stock prices. Partially only ROI and EPS have a significant positive effect on stock prices, while DPS does not have a significant effect on stock prices.
Preparation of Simple Accounting Bookkeeping Based on SAK EMKM for Banana Chips MSMEs: Penyusunan Pembukuan Akuntansi Sederhana Pada UMKM keripik pisang Desa Citaringgul, Bogor Mulyadi, Musa; Harini , Sri; Hardiansyah , Andi; Anwar , Saepul; Aulia, Dini; Arifin , M; Ramadhani , Sari
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): CONSEN: Indonesian Journal of Community Services and Engagement (In Press)
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2328

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy. However, most MSMEs face financial management problems, especially in recording and reporting transactions. This study aims to design a simple accounting bookkeeping model for banana chips MSMEs and evaluate its conformity with basic accounting principles and the EMKM Financial Accounting Standards (SAK EMKM). The research method used was a qualitative descriptive approach through direct interviews with business owners, followed by documentation and preparation of financial records. The results show that the banana chips MSME had not implemented routine bookkeeping, causing difficulties in separating personal and business finances, calculating production costs, and identifying net profit. Through mentoring, a simple bookkeeping system was developed that includes the calculation of the cost of goods sold (COGS), as well as daily records of income, expenses, and cash balances. The findings indicate that this simple bookkeeping system has met the basic principles of accounting by providing relevant and reliable financial information, although it has not fully complied with SAK EMKM, which requires the presentation of a balance sheet, income statement, and notes to the financial statements. In conclusion, the simple bookkeeping model is effective as a preliminary step for MSMEs in transitioning toward standardized financial reporting in accordance with SAK EMKM
Co-Authors Ade Budi Setiawan Arifin , M Aulia, Dini Aulia, Selena Hardiansyah , Andi Harini , Sri Mulyadi, Musa Ramadhani , Sari Risris Hari Nugraha Sriwahyuni, Irma