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All Journal E-Jurnal Ekonomi Sumberdaya dan Lingkungan E-Journal Perdagangan Industri dan Moneter Jurnal Paradigma Ekonomika Jurnal Kreatif Tadulako Online Ulul Albab: Jurnal Studi Islam International Journal of Artificial Intelligence Research AL-USWAH: Jurnal Riset dan Kajian Pendidikan Agama Islam JURNAL PENDIDIKAN TAMBUSAI Journal of Educational Research and Evaluation EDUKATIF : JURNAL ILMU PENDIDIKAN Living Islam: Journal of Islamic Discourses Journal Of Management Science (JMAS) International Journal of Economics Development Research (IJEDR) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Lutjanus JURNAL AL-AQIDAH Bisnis Net : Jurnal Ekonomi dan Bisnis Dharmas Education Journal (DE_Journal) Fox Justi : Jurnal Ilmu Hukum Jurnal Penelitian Inovatif Jurnal Studi Ilmu Sosial dan Politik Jurnal Perspektif Pembiayaan dan Pembangunan Daerah SENTRI: Jurnal Riset Ilmiah Jurnal Fuaduna: Jurnal Kajian Keagamaan dan Kemasyarakatan Islam Transformatif : Journal of Islamic Studies Journal Liaison Academia and Society Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Sosial Jurnal Pembelajaran Bahasa dan Sastra Jurnal Penelitian Pendidikan Indonesia Jurnal Indonesia : Manajemen Informatika dan Komunikasi Journal of Social Work and Science Education Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Journal of Education Transportation and Business Atestasi : Jurnal Ilmiah Akuntansi Journal Abdimas Paspama Service
Amril Amril
Jurusan Teknik Elektro Politeknik Negeri Padang
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Analisis Kebijakan-Kebijakan Pemerintah Terkait Dengan Pendidikan Islam di Indonesia Rahayu, Fitri; Amril, Amril
Journal of Education Transportation and Business Vol 2, No 1 (2025): Juni 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v2i1.6380

Abstract

Penelitian ini menganalisis secara komprehensif kebijakan-kebijakan pemerintah Indonesia yang berkaitan dengan pendidikan Islam. Fokus utama adalah mengidentifikasi, mengkaji, dan mengevaluasi dampak serta implementasi kebijakan-kebijakan tersebut terhadap sistem pendidikan Islam di Indonesia, baik formal maupun non-formal. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif, melibatkan analisis dokumen-dokumen resmi pemerintah, peraturan perundang-undangan, dan berbagai publikasi ilmiah terkait. Hasil penelitian menunjukkan bahwa pemerintah Indonesia telah mengeluarkan berbagai kebijakan penting untuk mengatur dan mengembangkan pendidikan Islam, mulai dari pengakuan Madrasah dan Pondok Pesantren, kurikulum, standar mutu, hingga dukungan anggaran. Meskipun demikian, ditemukan pula tantangan dalam implementasi, seperti disparitas kualitas, masalah koordinasi antar lembaga, dan adaptasi terhadap dinamika sosial-keagamaan. Penelitian ini menyimpulkan bahwa kebijakan pemerintah memiliki peran krusial dalam membentuk arah dan kualitas pendidikan Islam di Indonesia, namun keberhasilannya sangat bergantung pada sinergi antara regulasi, dukungan sumber daya, dan partisipasi aktif dari berbagai pemangku kepentingan. Implikasi dari penelitian ini diharapkan dapat memberikan masukan bagi perumusan kebijakan yang lebih efektif dan responsif di masa mendatang.
Inovasi Pengendalian Intern: Solusi Strategis Menghadapi Risiko Kredit Macet Nur, Recky Pratiwi; Amril, Amril; Muchran, Muchriana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24092

Abstract

Tujuan Penelitian: Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian intern dalam pencegahan kredit macet di PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Makassar.Metode Penelitian: Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur terhadap informan kunci menggunakan purposive sampling, dan dianalisis dengan teknik Miles, Huberman, dan Saldaña. Validitas data dijaga melalui triangulasi sumber dan member checking.Originalitas/Kebaruan: Penelitian ini menawarkan integrasi penuh prinsip COSO dalam konteks pengendalian kredit macet di tingkat operasional bank cabang, yang masih jarang dibahas dalam literatur sebelumnya.Hasil Penelitian: Seluruh komponen pengendalian intern, lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, telah diterapkan secara efektif, dengan peluang perbaikan pada adaptasi perubahan operasional dan pengecekan independen.Implikasi: Penerapan sistem pengendalian intern yang kuat berkontribusi menekan risiko kredit macet dan memperkuat kesehatan keuangan bank. Rekomendasi meliputi optimalisasi teknologi, peningkatan adaptasi terhadap perubahan lingkungan bisnis, dan penguatan monitoring internal.Research Objective: This study aims to analyze the effectiveness of the internal control system in preventing non-performing loans at PT. Bank Rakyat Indonesia (Persero) Tbk Makassar Branch Office.Research Method: The study uses a qualitative approach with a case study method. Data were collected through semi-structured interviews with key informants using purposive sampling, and analyzed using the techniques of Miles, Huberman, and Saldaña. Data validity was ensured through source triangulation and member checking.Originality/Novelty: This study offers a full integration of the COSO principles in the context of credit risk control at the operational level of bank branches, a topic that is still rarely discussed in previous literature.Research Results: All components of internal control—control environment, risk assessment, control activities, information and communication, and monitoring—have been effectively implemented, with opportunities for improvement in adapting to operational changes and strengthening independent verification.Implications: The implementation of a strong internal control system contributes to reducing the risk of non-performing loans and strengthening the bank's financial health. Recommendations include optimizing technology, enhancing adaptation to changes in the business environment, and strengthening internal monitoring.
Evaluasi Kebijakan Pajak Progresif Untuk Kendaraan Bermotor Di Kabupeten Gowa : Dampak Dan Tantangan Arfah, Dwi Astuty; Amril, Amril; Karmila, Yusri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1118

Abstract

This research aims to evaluate the implementation of progressive motor vehicle tax policy in Gowa Regency, focusing on the impacts and challenges faced in its implementation. The method used in this research is qualitative with a descriptive approach. Data was collected through in-depth interviews with relevant parties, including Samsat employees, policy observers, and the public as taxpayers. The results show that the progressive tax policy has a positive impact on increasing local revenue as well as being an instrument to control the growth of private vehicles. However, its implementation still faces a number of obstacles, including the lack of integrated data systems between agencies, low public understanding of the policy, and the lack of adequate public transportation infrastructure. In addition, there are tax evasion practices carried out by some people. This study recommends the need for increased data integration, more intensive socialization, simplification of payment procedures, and development of public transportation as an effort to support the success of the policy. The findings are expected to be an input for local governments in formulating strategies to improve progressive tax policies in the future.
Dampak Faktor Perilaku terhadap Praktik Akuntansi Modern Amril, Amril; Syamsuri, Helmy
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 7 (2025): SENTRI : Jurnal Riset Ilmiah, Juli 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i7.4203

Abstract

This study aims to analyze the role of professionalism and ethics in controlling the complexity of modern accounting practices at financial sector State-owned enterprises in Makassar City. The complexity includes the use of information system-based accounting technology, integration of financial data across units, and increasing pressure on transparency and accountability of financial reporting. The approach used was qualitative with descriptive methods, and data were obtained through in-depth interviews, observation, and documentation. Research informants consist of internal accountants, auditors, and financial managers who are directly involved in the implementation of modern accounting systems. The results showed that professionalism plays an important role in encouraging adaptive attitudes, responsibility, and commitment to improving individual competence in the face of technological change. Meanwhile, ethics proved to be a moral foundation in making fair and independent decisions, especially when facing pressure or potential irregularities in reporting. Professionalism and ethics synergistically function as behavioral controllers capable of maintaining the integrity and quality of financial information. This research confirms the importance of internalizing ethical values and strengthening professional culture as part of the organization's strategy in managing modern accounting challenges in a sustainable manner.
Penguatan Kecerdasan Akhlak Aktual Produktif Perspektif Filsafat dan Psikologi Moral Zaleha, Siti; Amril, Amril; SM, Meimunah
AL-USWAH: Jurnal Riset dan Kajian Pendidikan Agama Islam Vol 8, No 1 (2025): JANUARI-JUNI 2025
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/au.v8i1.35483

Abstract

Moral intelligence refers to an individual's ability to think, behave, and contribute ethically in everyday life with the hope of being able to produce productive actions that are not only beneficial to oneself but also beneficial to society. Based on this, the purpose of this study is to conduct an in-depth analysis of actual productive moral intelligence from a philosophical and moral psychology perspective. This study uses a qualitative descriptive approach with a literature review method. Data collection was carried out by collecting and analyzing various relevant scientific sources, including journals, books, and academic articles. The results of this study indicate that: 1) actual and productive morals from a philosophical perspective are the ability to understand, internalize, and align oneself with Islamic ethical and moral principles, which involve the use of reason guided by revelation and control of the soul, 2) While actual and productive moral intelligence from a moral psychology perspective involves the ability to understand and internalize ethical principles, and apply them in real action.
Pelatihan Jaringan Client Server Menggunakan Aplikasi Cisco Packet Tracer pada Siswa dan Siswi SMK Harapan Mekar 1 Siregar, Muhammad Furqon; Imam, Chairul; Amril, Amril
Journal Liaison Academia and Society Vol 5, No 2: Juni 2025
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v5i2.1143

Abstract

Perkembangan teknologi informasi yang pesat menuntut peningkatan kompetensi teknis di kalangan siswa SMK, khususnya dalam merancang dan mengelola jaringan client‑server. Cisco Packet Tracer, sebagai software simulasi jaringan, telah terbukti menjadi alat bantu efektif dalam pembelajaran jaringan komputer. Melalui pelatihan ini, siswa dan siswi SMK Harapan Mekar 1 Medan diperkenalkan secara langsung pada penerapan model client‑server, mencakup perancangan topologi, konfigurasi perangkat, serta pengujian layanan server seperti DHCP, DNS, HTTP dan FTP di lingkungan simulasi. Metodologi pelatihan dirancang komprehensif, diawali dengan penyampaian materi teori dasar jaringan, dilanjutkan demonstrasi penggunaan Cisco Packet Tracer, dan dilanjutkan praktik mandiri oleh peserta dalam membangun dan mengevaluasi topologi client‑server terhadap siswa siswi. Pembelajaran terdahulu menunjukkan efektivitas penggunaan Packet Tracer dalam konteks serupa, dimana siswa praktik simulasi server to client‑server dapat memahami konfigurasi IP, routing, dan troubleshooting yang lebih baik. Hasil evaluasi pasca pelatihan menunjukkan peningkatan signifikan pada aspek pemahaman konsep dan keterampilan teknis peserta. Siswa mampu merancang jaringan client‑server fungsional, mengkonfigurasi layanan server, dan mendeteksi serta memperbaiki kendala konektivitas. Software ini membantu mengatasi keterbatasan infrastruktur fisik, memungkinkan eksplorasi pengaturan kompleks tanpa biaya tinggi. Pelatihan ini tidak hanya meningkatkan prestasi belajar, tetapi juga membangkitkan antusiasme, kreativitas, serta kepercayaan diri siswa dalam menerapkan pengetahuan teoritis ke konteks praktis. Pendekatan ini direkomendasikan sebagai model pembelajaran inovatif di SMK, guna mempersiapkan peserta didik menghadapi tantangan dunia industri berbasis jaringan komputer.
Legal Certainty Regarding the Cancellation of Property Rights Certificates From the Perspective of Land Registration Objectives (Case Study of Property Rights No. 55 in Tanjung Pasir Village, Tangerang Regency) Amril, Amril; Dwisvimiar, Inge; Agustina, Rani Sri
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 03 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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

Abstract

Problems of a plot of land are often associated with problems of ownership of the plot of land. The state guarantees legal certainty in the ownership of land rights that have been regulated in Government Regulation Number 24 of 1997 concerning Land Registration. The problem discussed is regarding ownership between the Deed of Sale and Purchase and the double certificate, hence the cancellation of the Certificate of Ownership Rights Number 55 of Tanjung Pasir Village, in the name of Etjah. The research method used is empirical with a normative approach. The data sources used are primary data and secondary data. Primary data is data obtained from parties related and involved in this study, namely the Tangerang Regency Land Office, the Tangerang Regency Land Deed Official, the owner of the Land Ownership Certificate No. 55/Tanjung Pasir. While secondary data is data obtained from literature studies. Based on the results of the study on the legal certainty of land rights, the Certificate of Ownership Number 55/Tanjung Pasir was first recorded in the name of Etjah which was transferred to Suha Bin Eneng and then transferred to Andre Lukas Simon. The root of the problem is that Vreddy is the party claiming the Customary Land Ownership Rights, so Vreddy filed a lawsuit against the object of the State Administrative Law (TUN) lawsuit. Thus, the Decision of the Serang State Administrative Court Number 10/G/2021/PTUN/SRG. dated June 30, 2021 in accordance with Article 110 of Law 51 of 2009 concerning the second amendment to Law Number 5 of 1986 concerning State Administrative Courts, the losing party in this case is sentenced to pay all court costs incurred in two levels of court, for which the appeal level is determined as stated in the verdict.
Analisis Kebijakan-Kebijakan Pemerintah Terkait Dengan Pendidikan Islam di Indonesia Rahayu, Fitri; Amril, Amril
Journal of Education Transportation and Business Vol 2, No 1 (2025): Juni 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v2i1.6380

Abstract

Penelitian ini menganalisis secara komprehensif kebijakan-kebijakan pemerintah Indonesia yang berkaitan dengan pendidikan Islam. Fokus utama adalah mengidentifikasi, mengkaji, dan mengevaluasi dampak serta implementasi kebijakan-kebijakan tersebut terhadap sistem pendidikan Islam di Indonesia, baik formal maupun non-formal. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif, melibatkan analisis dokumen-dokumen resmi pemerintah, peraturan perundang-undangan, dan berbagai publikasi ilmiah terkait. Hasil penelitian menunjukkan bahwa pemerintah Indonesia telah mengeluarkan berbagai kebijakan penting untuk mengatur dan mengembangkan pendidikan Islam, mulai dari pengakuan Madrasah dan Pondok Pesantren, kurikulum, standar mutu, hingga dukungan anggaran. Meskipun demikian, ditemukan pula tantangan dalam implementasi, seperti disparitas kualitas, masalah koordinasi antar lembaga, dan adaptasi terhadap dinamika sosial-keagamaan. Penelitian ini menyimpulkan bahwa kebijakan pemerintah memiliki peran krusial dalam membentuk arah dan kualitas pendidikan Islam di Indonesia, namun keberhasilannya sangat bergantung pada sinergi antara regulasi, dukungan sumber daya, dan partisipasi aktif dari berbagai pemangku kepentingan. Implikasi dari penelitian ini diharapkan dapat memberikan masukan bagi perumusan kebijakan yang lebih efektif dan responsif di masa mendatang.
Formulasi Regulasi dan Kebijakan Komunikasi dalam Pelaksanaan Program Pembangunan: Studi pada Program Makan Bergizi Gratis Amril, Amril; Sazali, Hasan
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jimik.v6i3.1566

Abstract

This study aims to analyze regulations and communication policies in the Free Nutritious Meal Program (MBG), focusing on the effectiveness of regulations as guidelines for regional implementers and communication barriers that interfere with implementation. Using a literature study and a descriptive qualitative approach, the data were analyzed thematically through relevant documents. The results show that the implementation of the program is still constrained by the absence of technical regulations, weak communication strategies, and low community participation. Other obstacles include the lack of operational guidelines, differences in understanding between implementers, digital divides, and low communication literacy. Therefore, this study recommends the need for a reformulation of communication policies that are inclusive, participatory, based on local culture, and supported by digital technology. This strategy is expected to strengthen the effectiveness of the implementation of the MBG program and encourage the creation of fair, equitable, and sustainable development in various regions of Indonesia.
Pendampingan Pembuatan Policy Brief bagi ASN Fungsional Badan Perencanaan dan Pembangunan Daerah (Bappeda) Kota Parepare Abdullah, Muh Tang; Nara, Nurdin; Amril, Amril; Yani, Andi Ahmad; Pausi, Rizal; Nuralamsyah, Nuralamsyah
Jurnal Pengabdian Sosial Vol. 3 No. 1 (2025): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/etvd2q66

Abstract

Dalam menghadapi dinamika kebijakan publik yang semakin kompleks dan cepat berubah, aparatur sipil negara (ASN) fungsional Kota Parepare dituntut untuk mampu merumuskan rekomendasi kebijakan yang tepat, berbasis data, dan komunikatif. Namun, dalam praktiknya, masih terdapat berbagai tantangan, seperti keterbatasan kemampuan analitis, minimnya pengalaman dalam menyusun dokumen kebijakan yang ringkas, serta rendahnya keterampilan dalam menyajikan pilihan kebijakan secara efektif kepada pengambil keputusan. Permasalahn tersebut bisa diatasi melalui peningkatan kapasitas ASN dengan kegiatan workshop dan pendampingan penyusunan policy brief dirancang untuk membekali ASN dengan keterampilan analisis kebijakan yang tajam, kemampuan merumuskan rekomendasi yang berbasis bukti, serta teknik menulis policy brief yang efektif dan berorientasi pada aksi. Kegiatan workshop ini telah dilakukan pada tanggal 22 Juli 2025 diikuti oleh 20 peserta ASN. Dalam workshop tersebut disajikan materi yang bernuansa konseptual dan pratek teknis pembuatan policy brief secara langsung yang didampingi oleh tim dosen dan mahasiswa dari Fisip Unhas. Untuk mengetahui sejauhmana efektivitas workshop, maka dilakukan metode evaluasi (pre-test dan final-test) untuk mengetahui tingkat pemahaman peserta terhadap materi workshop. Pada dasarnya pengabdian ini adalah kegiatan LPPM-Unhas, yang dirancang dalam beberapa tahapan. Tahap pertama melakukan sosialisasi dan koordinasi dengan pihak mitra yakni Bappeda Kota Parepare. Kemudian tahapan berikutnya yakni pelaksanaan workshop dan pendampingan pembuatan policy brief. Pada tahapan yang terakahir yakni kegiatan ekspose (pameran) hasil-hasil dan proses pengabdian yang dilaksanakan di Kota Parepare.    
Co-Authors Abbas, Muchlis Abdul Khalik Abdullah, Muh Tang Abdullah, Muhammad Tang Agustin, Siti Maulidiya Ahmad Khoirul Fata Ahsyam, Fauziah Alwi, Nailis Sa’adah Aminuyati Andi Ahmad Yani, Andi Ahmad Andi Rahman Andriani Nasir ARDIANSYAH ARDIANSYAH Ardilla, Yola Arfah, Dwi Astuty Arham Rusli, Arham Aryani Sairun Asriyana, . Astika, Yuni Chairul Imam Dewi, Eva Efendi Efendi Emilia Emilia Endang Retnowati Fitri Rahayu Gazali Gazali Gita Susanti, Gita Gusrizal, Muhammad Hardiani . Hasan Sazali Hatni, Hatni Helmy Syamsuri, Helmy Hindarsyah, Eka Wahyu HM Baso, Muhammad Ihsan Ibrahim Ahmad Ibrahim Ibrahim Ihdina Gustina Ikbal Syukroni Inge Dwisvimiar Junaidi Junaidi Jusman, Ikhsan Amar Karmila, Yusri Kezia, Cristin Kholil, Syukur Lakasse, Syarifuddin Lazuardi, Dedy LUBIS, IRNA TRIANNUR Marselina, Eli Mawarli, Mawarli Meimunah SM Mentari, Ratnawati Mohd Roslan Mohd Nor Muammar Rinaldi Muchriana Muchran Muhammad Furqon Siregar Muhammad Subhan Mustika, Candra Nara, Nurdin Nur Ahyani Nur, Recky Pratiwi Nuralamsyah, Nuralamsyah Pausi, Rizal Pauzi, Rizal Putri Mauliza Putri, Endrika Widdia Rahmad Tri Hadi Ramananda, Vici Ramly, Ramly Randy, Muh. Fuad Rani Sri Agustina Rianawati Rianawati Riani Riani, Riani Rido Putra Rusita Dewi, Sintya Trisna Sairun, Aryani Selvi Aristantya Siregar, Rahmayani Sugito - Sukenti, Desi Susant, Gita SYAHPUTRA, OKY Syarifuddin Syarifuddin Tambak, Syahraini Vyn Amzar, Yohanes Vyn Amzar, Yohannes Yasen, Syahruddin Yuliadi Yuliadi Yusuf Hanafi Zahara Meutia Zaleha, Siti