Article Per Year (5 Year)
p-Index From 2021 - 2026
3.366
P-Index
This Author published in this journals
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) Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) 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 Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Transportation Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Sanksi Administratif sebagai Primum Remidium Pelanggaran Pemanfaatan Ruang Laut: Efek Jera atau Negosiasi: Administrative Sanctions as a Primary Remedy for Violations in Marine Space Utilization: A Deterrent Effect or Negotiation Anam, Saiful; Priyo Amboro, Yudhi; Shahriyani Shahrullah, Rina
Perspektif Hukum VOLUME 25 ISSUE 1
Publisher : Faculty of Law Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/ph.v25i1.326

Abstract

One form of control over the utilisation of marine space is the imposition of administrative sanctions. However, the number of violations in the past four years (2021–2024) has shown a continuous increase each year, with a significant rise in 2024. The aim of this study is to evaluate the administrative sanctions on violations of marine spatial utilisation as a form of Primum Remedium. This research employs an empirical legal research method using the analytical tools of the Theory of Legal Effectiveness and the Integrative Law Theory. Data were collected through interviews and secondary data gathering, then analysed using qualitative juridical techniques. The findings indicate that only the legal factor can be considered effective, whereas law enforcement, infrastructure, society, and cultural factors still face obstacles that hinder the successful implementation of administrative sanctions. Therefore, regulatory simplification and an increase in the number of law enforcement officers are needed, as well as enhanced public education.
Penguatan Kapasitas Hukum Masyarakat dalam Menghadapi Transformasi Sertifikat Tanah Elektronik di Kabupaten Sumedang: Edukasi dan Pendampingan Yulia, Aris; Anam, Saiful
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i1.68

Abstract

This activity discusses the implementation of electronic land certificates as part of the digital transformation in Indonesia's land administration system. The transition from a manual to an electronic system presents various challenges, particularly in terms of accessibility, potential land disputes, and data protection. To address these obstacles, community service activities were carried out using a normative approach and case studies, targeting economically productive communities and vulnerable groups. The program's success was measured through several indicators, including increased legal awareness, the number of active users of the system, a reduction in land disputes, and compliance with data protection standards. This activity was held in Sukajaya Village, Sumedang Regency, West Java, on Friday, January 17, 2025, with participants consisting of village officials and residents of Sukajaya. The results indicate that synergy between clear legal regulations, continuous community assistance, and adequate technical support is the key to the successful implementation of electronic land certificates.
Pelatihan Menulis Cerita Non Fiksi Pada Mahasiswa Program Studi PGMI STKIP Nurul Huda Sukaraja OKU Timur Pratama, Shakti Abdillah; Fitriani, Herni; Anam, Saiful; Rifa’i, Muhamad Nanang
Jurnal Indonesia Mengabdi Vol. 3 No. 2 (2021): December Edition
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STKIP Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/jimi.v3i2.1462

Abstract

This non-fiction story writing training was carried out with the aim that students from the Srikaton village youth groups could improve their writing skills and understanding of studying news in social media and its application in their daily environment. The focus of the training on writing non-fiction stories for students among the youth groups in Srikaton village consists of active students on campuses in East OKU district such as: STIE, STIPER, STIT MU, STKIP Muhammadiyah, STIT NU Sumber Agung, STISIP Binamarta. The training will follow the protocol. health measures from the government such as setting a one meter seat apart, preparing a handwashing area, and using a mask. The benefits that participants can get from this activity are being able to create a non-fiction story and understand news on social media so that they are wiser in applying it in everyday life.
PELATIHAN PENINGKATAN KAPASITAS TEKNIS PEMBUKUAN BAGI PENGELOLA BUMDes MAKMUR SEJAHTERA DI DESA TALOK KECAMATAN DLANGGU KABUPATEN MOJOKERTO Fitriani, Azizah; Sapuguh, Iman; Anam, Saiful
EZRA SCIENCE BULLETIN Vol. 3 No. 1 (2025): January-June 2025
Publisher : Kirana Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/ezrasciencebulletin.v3i1.300

Abstract

Kegiatan pelatihan yang dilakukan bertujuan untuk meningkatkan pemahaman dan keterampilan pengelola Badan Usaha Milik Desa (BUMDes) dalam hal pembukuan dan penyusunan laporan keuangan. Kegiatan ini dilaksanakan melalui pelatihan yang mencakup materi penting mengenai pencatatan keuangan, penyusunan laporan laba rugi, neraca, dan laporan arus kas berdasarkan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Pelatihan dimulai dengan distribusi kuisioner pra-tes untuk mengevaluasi pemahaman awal peserta terkait laporan keuangan. Setelah pelatihan, kuisioner post-tes diadakan untuk mengukur peningkatan pemahaman peserta. Hasil analisis menunjukkan bahwa sebelum pelatihan, mayoritas peserta kurang memahami konsep dasar pembukuan, sedangkan setelah memperoleh materi dan diskusi, para peserta menunjukkan peningkatan yang signifikan dalam pemahaman soal pencatatan dan laporan keuangan yang sesuai dengan jenis usaha yang mereka jalankan, baik usaha jasa, dagang, maupun industri. Dari evaluasi yang dilakukan, dapat disimpulkan bahwa pelatihan ini berhasil meningkatkan kesadaran akan pentingnya transparansi dan akuntabilitas dalam pengelolaan keuangan BUMDes. Diharapkan hasil penelitian ini dapat dijadikan referensi untuk pelaksanaan pelatihan serupa di masa mendatang serta mendorong pengelola BUMDes untuk lebih disiplin dalam administrasi keuangan
Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment Wardhana, Rony; Anam, Saiful; Miftakhul Ivanda, Muhammad Nur
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3313

Abstract

Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper
Ormas Keagamaan Jadi Korporasi: Politik Hukum di Ujung Tambang: Religious Community Organization as Corporation: Legal Politics at the Edge of the Mine Nugroho, Wahyu; Syahruddin, Erwin; Anam, Saiful; Yulia, Aris
LITIGASI Vol. 26 No. 1 (2025)
Publisher : Faculty of Law, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/litigasi.v26i1.20375

Abstract

The government issued a Government Regulation on the Implementation of Mineral and Coal Mining Business Activities, which regulates the offering of Special Mining Business Permit Areas on a priority basis to business entities owned by religious community organizations. The method used is normative juridical supported by empirical data, a case approach based on developing news media. Data collection techniques through secondary data, with qualitative juridical analysis. The results of this study are first, the legal policy of granting mining business permits to religious community organizations based on the Government Regulation on the Implementation of Mining Business Activities has contradicted the Mineral and Coal Mining Law. The priority offer in the law is addressed to BUMN and BUMD, while in the government regulation it is addressed to religious community organizations, which is a constitutional problem; second, the existence of guarantees in environmental management for religious community organizations as holders of mining business permits requires compliance with these business entities with environmental management instruments. In addition, it will test the consistency of religious organizations' understanding of the concept of environmental preservation in practice or business actors carrying out mining activities.
Pembinaan Kelompok Swadaya Masyarakat Melalui Penguatan Manajemen Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Privat (SAK EP) Wardhana, Rony; Anam, Saiful; Wijaya, Agung; Malindo, Tito
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): Maret
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarma.v6i1.53

Abstract

The objective of this program is to enhance the financial management of Badan Keswadanaan Masyarakat (BKM) in Mojokerto district, with the aim of ensuring compliance with the Financial Accounting Standards for Private Entities (SAK EP). BKM, in its capacity as a community entity that oversees financial resources and initiatives aimed at fostering empowerment, is obligated to meticulously prepare financial reports that adhere to the principles of transparency, accountability, and standardization. Nevertheless, various obstacles persist, including a deficiency in accounting comprehension, inadequate documentation, and insufficient internal control systems. The activity employs a multifaceted approach encompassing mentoring, training, and technical consultation. The objective of this approach is to facilitate the preparation of financial reports in accordance with SAK EP, enhance audit readiness, and optimize the internal control system. The findings of the activity demonstrated an enhancement in the preparation of the income statement, statement of changes in equity, and notes to the financial statements (CALK). Concurrently, the BKM management initiated the implementation of comprehensive documentation and audit procedures for cash, receivables, and fixed assets. The program is expected to serve as a sustainable foundation for strengthening the financial capacity of BKM and encouraging the creation of professional financial management practices at the community level.
Peningkatan Pendapatan dengan Rebranding logo dan Kemasan untuk Galih’s Snack Anam, saiful; halik, abdul; pramesthi, gita winandha; sembada, Yoga septian alea; Selvia, Dila; nurhadi, muizzu
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i1.5109

Abstract

Wonorejo sub-district has the potential for MSMEs that should be developed, but public awareness of the development of MSMEs is still low. This is indicated by business actors who are not good at product packaging which affects their sales. Therefore, it is necessary to build an identity by creating a logo that will be displayed on the product packaging to strengthen marketing in a wider reach. In addition, the creation of legality is very necessary in the MSME partner identity building program that we will develop. With the synergy between building brand identity through a strong logo, attractive and functional packaging design, and fulfilling business legality, it is hoped that partner kebab chip products can build a professional and trusted image. Increasing brand visibility in the market, higher consumer trust, and access to wider distribution channels will significantly strengthen the marketing position of partner products. Ultimately, this comprehensive strategy aims to support the sustainability and growth of MSMEs, so that they can contribute more to the local and national economy, and compete effectively in an increasingly dynamic market. This holistic approach is expected to be a model for other MSMEs who want to increase the competitiveness of their products through the development of a structured brand identity and compliance with market regulations Keywords: Brand identity, Kebab chips.
THE ROLE OF GOVERNMENT IN THE FORMATION OF LOCAL WISDOM BASED BUSINESS LEGAL REGULATIONS IN INDONESIA Marina, Liza; Anam, Saiful; Haliding, Safri; Nugroho, Wahyu; Yulia, Aris
Cepalo Vol 9 No 2 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/cepalo.v9no2.4213

Abstract

Business law in Indonesia is predominantly shaped by the civil law tradition of continental Europe, resulting in regulations that often overlook local needs and values. The uncritical adoption of foreign legal norms has marginalized indigenous legal traditions, which historically embody principles of ethical commerce and community-based practices. This misalignment between formal regulation and local business conduct creates legal uncertainty, discourages domestic investment, and undermines the competitiveness of local entrepreneurs. To address these challenges, business law reform must integrate cultural values such as consensus-based decision-making (musyawarah), mutual cooperation (gotong royong), distributive justice, and social responsibility, while remaining adaptive to globalization and economic liberalization. Employing a normative legal research method with conceptual and statutory approaches, this study analyzes the integration of local wisdom into business law to strengthen inclusivity, contextual relevance, and sustainability. The findings are expected to contribute theoretically and practically to a national business law framework that not only reflects Indonesia’s constitutional identity but also preserves local culture and reinforces grassroots economic sovereignty.
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
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 Sifaunajah, Agus Syahruddin, Erwin Teodora Winda Mulia Wahyu Nugroho Zulfika, Dicki Nizar