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All Journal Pandecta JURNAL LITIGASI (e-Journal) JURNAL TADRIS STAIN PAMEKASAN JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Kridatama Sains dan Teknologi Cepalo Majamecha CERMIN: Jurnal Penelitian Jurnal Akuntansi The Indonesian Journal of International Clinical Legal Education Journal Of World Science PROGRESIF Perspektif Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Ezra Science Bulletin JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asthadarma: Jurnal Pengabdian Kepada Masyarakat JUTRIANCE ABDINA: Jurnal Sosial Dan Pengabdian Kepada Masyarakat Jurnal Indonesia Mengabdi Reflektika
Saiful Anam
MA. Qurratul Uyun Pamekasan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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MANAJEMEN KURIKULUM PESANTREN MU’ADALAH DIROSATUL MUALLIMIN ISLAMIYAH PONDOK PESANTREN AL-HAMIDY BANYUANYAR PALENGAAN PAMEKASAN Anam, Saiful
JURNAL TADRIS STAIN PAMEKASAN Vol 7, No 1 (2012)
Publisher : STAIN Pamekasan

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

Abstract

Artikel ini mendeskripsikan tentang manajemen kurikulumPesantren Mu’adalah Dirosatul Muallimin Islamiyah Al-HamidyBanyuanyar. Pertama, karakteristik kurikulum lebih menitikberatkankepada disiplin ilmu-ilmu keagamaan; Kedua, manajemen kurikulummeliputi perencanaan yang dilakukan dengan membentuk timpenyusun kurikulum, strategi penyampaian kurikulum menggunakanmetode diskusi dan tanya jawab, pengorganisasian kurikulumdimulai dari elemen pelaksananya berdasarkan tugasnya masingmasingyang dilanjutkan dengan pengorganisasian materi agama danumum yang dikemas secara rapi dalam satu skema pembelajaran.Sedangkan evaluasi kurikulum melalui ikhtibâr al-daury dan tamrîn.Ketiga, kendala implementasi kurikulum adalah kurangnya motivasidan kegairahan belajar siswa serta kurangnya inovasi pembelajaran.
HUBUNGAN KAUSALITAS INTELECTUAL CAPITAL, PRODUKTIVITAS DAN NILAI PASAR DALAM SATU KONTINUM Anam, Saiful
Jurnal ASET (Akuntansi Riset) Vol 2, No 2 (2010): Jurnal Aset (Akuntansi Riset). Juli-Desember 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i2.10011

Abstract

HUBUNGAN KAUSALITAS INTELECTUAL CAPITAL, PRODUKTIVITAS DAN NILAI PASAR DALAM SATU KONTINUM
System of Recruitment of Legal Profession In A Nation of Law of Pancasila Anam, Saiful
Pandecta Research Law Journal Vol 12, No 1 (2017): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v12i1.12533

Abstract

Pengaturan sistem dan mekanisme perekrutan profesi hukum seperti Advokat atau Pengacara, masih memiliki sejumlah kelemahan, dan permasalahan. Beberapa organisasi advokat masih menerapkan pendidikan profesi advokat sebagai persyaratan bagi para kandidat untuk mengikuti ujian, dan ada juga beberapa organisasi advokat yang mewajibkan kandidat untuk mengikuti ujian sebelum mendapatkan pendidikan profesional. Beberapa masalah juga ada dalam profesi notaris, dimana calon harus memperoleh Master of Public Notaris. Penelitian bertujuan untuk menganalisis sistem rekrutment profesional hukum di Indonesia yang memiliki dasar negara Pancasila. Hasil penelitian ini menunjukkan bahwa dalam rekrutment profesional hukum di Indonesia, secara normatif mengacu kepada sistem hukum pendidikan nasional yang diharapkan bisa melahirkan profesional hukum yang baik dan berintegritas.The regulatory system and legal profession recruitment mechanisms such as Advocates or Lawyers, still have a number of weaknesses, and problems. Some advocate organizations still apply advocate profession education as a requirement for candidates to take the exam, and there are also some advocate organizations that require candidates to take exams before getting professional education. Some problems also exist in the notary profession, where the candidate must obtain a Master of Public Notary. This research aims to analyze the legal professional recruitment system in Indonesia which has the basic state of Pancasila. The results of this study indicate that in the recruitment of legal professionals in Indonesia, normatively refers to the national legal system of education which is expected to give birth to a good legal professionals and integrity.
System of Recruitment of Legal Profession in a Nation of Law of Pancasila Anam, Saiful
The Indonesian Journal of International Clinical Legal Education Vol 1 No 2 (2019): Indonesian J. Int'l Clinical Leg. Educ. (June, 2019)
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/iccle.v1i01.20675

Abstract

The regulation of system and mechanism of recruitment of legalprofession like Advocate/ Lawyer and Notary Public still has a numberof weaknesses, and it also still raises some issues in Indonesia. There arestill problems in the recruitment of advocates, for example, we find thatthere are multiple mechanisms used by advocate organizations. Someadvocate organizations still implement the professional education ofadvocacy as the requirement for the candidates to get the exam, andthere are also some advocate organizations that require the candidatesto take the exam before getting the professional education. Someproblems do also exist in the profession of notary public, in which thecandidates should obtain Master of Public Notary. On the other side,some professional education could be implemented by non degreesystem, however, most of the professional educations are implementedthrough advanced educational systems. For example, when thecandidates of notary public completed the notary school, then they willbe awarded Master of Public Notary. The researcher used normativeand sociological legal research method, and therefore, this researchwould generate the recruitment system of legal profession that is inaccordance with the values and principles in the Pancasila-basedNation of Law.
System of Recruitment of Legal Profession in a Nation of Law of Pancasila Anam, Saiful
The Indonesian Journal of International Clinical Legal Education Vol 1 No 2 (2019): Indonesian J. Int'l Clinical Leg. Educ. (June, 2019)
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/iccle.v1i01.20675

Abstract

The regulation of system and mechanism of recruitment of legalprofession like Advocate/ Lawyer and Notary Public still has a numberof weaknesses, and it also still raises some issues in Indonesia. There arestill problems in the recruitment of advocates, for example, we find thatthere are multiple mechanisms used by advocate organizations. Someadvocate organizations still implement the professional education ofadvocacy as the requirement for the candidates to get the exam, andthere are also some advocate organizations that require the candidatesto take the exam before getting the professional education. Someproblems do also exist in the profession of notary public, in which thecandidates should obtain Master of Public Notary. On the other side,some professional education could be implemented by non degreesystem, however, most of the professional educations are implementedthrough advanced educational systems. For example, when thecandidates of notary public completed the notary school, then they willbe awarded Master of Public Notary. The researcher used normativeand sociological legal research method, and therefore, this researchwould generate the recruitment system of legal profession that is inaccordance with the values and principles in the Pancasila-basedNation of Law.
Pengaruh Debt To Asset Ratio, Debt To Equity Ratio, dan Ukuran Perusahaan Terhadap Manipulasi Aktivitas Riil Anam, Saiful; Wardhana, Rony; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia
CERMIN: Jurnal Penelitian Vol 7 No 2 (2023): Agustus - Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i2.4036

Abstract

Kajian riset ilmiah ini menguji bagaimana pengaruh DAR, DER, dan ukuran perusahaan terkait pengelolaan keuangan perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Populasi kajian riset ilmiah tahun 2018–2021 meliputi produsen makanan dan minuman yang terdaftar di BEI. Sampel diambil dengan sengaja. Dengan menggunakan teknik dokumentasi, kajian riset ilmiah ini memperoleh data sekunder dari laporan keuangan organisasi Bursa Efek Indonesia (BEI). Kajian riset ilmiah ini menyelidiki data menggunakan regresi linier berganda, pengujian asumsi klasik, dan analisis deskriptif. Metode analisis data dievaluasi dengan menggunakan SPSS 25. Kajian riset ilmiah menemukan bahwasanya ukuran bisnis sedikit mempengaruhi manipulasi keuntungan riil, sedangkan DAR dan DER memiliki dampak minimal. Kajian riset ilmiah ini juga menemukan bahwasanya DAR, DER, dan ukuran bisnis berpengaruh terkait manajemen laba. Ketika meminjamkan dan berinvestasi, kreditor dan investor harus mempertimbangkan leverage perusahaan. Hal ini karena perusahaan yang memiliki banyak hutang mungkin kesulitan mengelola pendapatannya.
PENGARUH PROFITABILITAS, NILAI SAHAM, KEBIJAKAN HUTANG TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG GO PUBLIC DI BEI Anam, Saiful; Harimulyono, Nurrohman; Istiqomah, Inuk Wahyuni; Pratama, Ade Setia; Wardhana, Rony; Ivanda, Muhammad Nur Miftakhul
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.3140

Abstract

Penelitian ini mengkaji bagaimana profitabilitas, nilai saham, dan kebijakan pinjaman mempengaruhi perataan laba pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan tahun 2020. Penelitian ini bersifat kuantitatif. Sampel mencakup semua produsen mobil yang terdaftar di BEI tahun 2016–2020. Pendekatan sensus dapat mengambil sampel tiga belas perusahaan. Publikasi ICMD website Bursa Efek Indonesia (BEI) dan laporan keuangan tahun 2016-2020 memuat seluruh informasi penting tersebut. Teknik analisis data menggunakan regresi logistik. Hasil penelitian profitabilitas berpengaruh positif dan signifikan terhadap perataan laba. Nilai saham dan Debt Policy secara parsial tidak berpengaruh signifikan terhadap perataan Laba.
The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter? Wardhana, Rony; Anam, Saiful; Ivanda, Muhammad Nur Miftakhul; Tjaraka, Heru; Hidayatullah, Hidayatullah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p75-87

Abstract

Introduction / Main Objectives: This research aims to examine factors that influence firm value, including Accounting Irregularities, Tax Aggressiveness, Transfer Pricing Aggressiveness. Background Problems: The company has the aim of getting profits that continue to grow consistently to increase firm value. Research Method: The notion was tested using Smart Partial Least Square (SmartPLS) version 3.0 software. Numeric data used in the computations is derived from secondary sources. This study focuses on the examination of financial data pertaining to manufacturing enterprises throughout the time frame of 2016 to 2022. Findings / Results: The findings of this study are that Accounting Irregularities and Transfer Pricing Aggressiveness have an effect on Tax Aggressiveness, but Accounting Irregularities, Transfer Pricing Aggressiveness and Tax Aggressiveness have no effect on Firm value. Mediation one and mediation two in this study also had no effect. Conclusion: These results can be a reference for investors in making investment decisions, companies in making decisions regarding tax avoidance can also use this research as a reference. The novelty of this research is the Accounting Irregularities variable with the mediation of tax aggressiveness on firm value, which has not been studied much in previous research.
Analisis Pengaruh Pembakaran Single Firing Dan Double Firing Terhadap Kualitas Pada Keramik Listello CV. Sumber Mandiri Mojokerto-Jawa Timur Anam, Saiful; Zulfika, Dicki Nizar; Rijanto, Achmad
Majamecha Vol. 3 No. 1 (2021): Majamecha
Publisher : Program Studi Teknik Mesin, Fakultas Teknik, Universitas Islam Majapahit, Mojokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/majamecha.v3i1.1182

Abstract

Single firing adalah suatu proses pembakaran tunggal, untuk hasil tile yang sudah melalui proses pembakaran ini biasa disebut greentile. Double firing adalah suatu proses pembakaran ganda, untuk hasil tile yang sudah melalui proses pembakaran ini biasa disebut biscuit. Tujuan dalam penelitian ini adalah mendeskripsikan pengaruh pembakaran terhadap kualitas pada keramik listello dan dengan metode pembakaran single firing dan double firing dan mendeskripsikan cara menentukan kualitas keramik list pada pembakaran dengan metode single firing dan double firing. Hasil dalam penelitian ini dapat mengetahui tentang kekurangan dan kelebihan single firing dan double firing dalam perbandingan kualitas pembakaran dari mulai : kehalusan dan cacat. Dari alat ukur roughness tester bahwa tingkat kekasaran rata-rata pembakaran single firing / tunggal 2.299 pm, sedangkan pembakaran double firing / ganda jauh lebih rendah yaitu 1.197 pm. Bisa disimpulkan semakin kecil nilai kekasaran, semakin tinggi pula tingkat kehalusan.
Kekuatan Keuangan di Balik Manajemen Laba: Studi Tentang Pertumbuhan Penjualan, Perencanaan Pajak, Ukuran Perusahaan, dan Profitabilitas Anam, Saiful
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.45672

Abstract

This study aims to examine of Sales Growth, Tax Planning, Company Size, and Profitability on Earnings Management, A Case Study of Consumer Goods Sector Companies Listed on the IDX The research encompasses all businesses within the consumer goods sector listed on the Indonesian Stock Exchange during that period. A purposive sampling method was employed, with a sample size of 45 companies. For firms in the food and beverage sector listed. The findings from firms in the food and beverage sector (2018–2021) show that sales growth and profitability have a partial yet significant impact on earnings management, suggesting that companies with higher sales growth or profitability may engage in such practices to maintain investor confidence or meet expectations. In contrast, tax planning and company size do not exhibit a partial effect, challenging the assumption that larger firms or those engaged in tax planning are more likely to manipulate earnings. This may reflect stricter regulations or increased transparency in this sector. Keywords: Sales Growth, Tax Planning, Company Size, Profitability and Profit Management
Co-Authors Abdul Halik Achmad Rijanto Ade Setia Pratama Agung Wijaya, Agung Ahmad Zulfikar Ali Ani Purwati, Ani Aris Yulia, Aris Chrisvianti, Nita Fitriani, Azizah Fitriani, Herni Hemi Sinorita Heru Tjaraka Heru Tjaraka Hidayatullah Hidayatullah Indrianto, Dian Istiqomah, Inuk Wahyuni Ivanda, Muhammad Nur Miftakhul Liza Marina Malindo, Tito Miftakhul Ivanda, Muhammad Nur Moraza, Gitra Muhammad Abdul Aziz Mujibno, Mujibno Nur Lailiyatul Inayah Nurhadi, Muizzu Nurrohman Harimulyono pramesthi, gita winandha Prameswari, Regita Widya Pratama, Ade Setia Pratama, Shakti Abdillah Priyo Amboro, Yudhi Rifa’i, Muhamad Nanang Rina Shahriyani Shahrullah Rony Wardhana Roy Budiharjo Safri Haliding Salimin Salimin, Salimin Sapuguh, Iman Selvia, Dila sembada, Yoga septian alea Syahruddin, Erwin Teodora Winda Mulia Wahyu Nugroho Zulfika, Dicki Nizar