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All Journal El-HARAKAH : Jurnal Budaya Islam Abjadia, International Journal of Education Journal of Natural Sciences and Mathematics Research Jurnal Pertanian Terpadu Arabi : Journal of Arabic Studies Arabiyatuna : Jurnal Bahasa Arab Al-Jinayah: Jurnal Hukum Pidana Islam Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Zeta - Math Journal ILTIZAM Journal of Sharia Economic Research Jurnal Teknologi Pertanian Andalas Literasi : Jurnal Ilmu Pendidikan JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara International Journal of Arabic Language Teaching IJALT Indonesian Journal of Innovation Studies Jurnal Bisnis Kreatif dan Inovatif Jurnal Ekonomi, Akuntansi dan Perpajakan KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan)
Faisol Faisol
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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ANALISIS KAUSALITAS PENJUALAN REGULER DAN PENJUALAN KONSINYASI SERTA HARGA POKOK PENJUALAN TERHADAP LABA PADA APOTEK K-24 GURAH Suwanto, Indra; Zaman, Badrus; Faisol, Faisol
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/v83cq685

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penjualan reguler, penjualan konsinyasi dan harga pokok penjualan berpengaruh terhadap laba operasi dalam jangka pendek dan jangka panjang serta untuk mengetahui hubungan kausalitas antar variabel penelitian. Metode yang digunakan dalam penelitian ini adalah Vector Error Correction Model dengan menggunakan program STATA 17. Hasil penelitian menunjukkan bahwa penjualan reguler berpengaruh signifikan dalam jangka pendek dan jangka panjang terhadap laba operasi, penjualan konsinyasi berpengaruh signifikan dalam jangka pendek maupun jangka panjang terhadap laba operasi dan harga pokok penjualan berpengaruh signifikan dalam jangka pendek maupun jangka panjang terhadap laba operasi. Selanjutnya didapatkan hasil bahwa tidak terdapat hubungan kausalitas timbal balik antar variabel penelitian berdasarkan uji kausalitas granger, akan tetapi terdapat hubungan satu arah pada variabel penjualan reguler dengan laba operasi dan harga pokok penjualan dengan laba operasi.
The Phenomenon of Social Interaction in Arabic Language Content on TikTok: A Netnography Study Mustofa, Syaiful; Faisol, Faisol; Asrofik, Asrofik; Nida Husnia Ramadhani; Rinda Eka Mulyani
Arabi : Journal of Arabic Studies Vol. 10 No. 2 (2025)
Publisher : IMLA (Arabic Teacher and Lecturer Association of Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24865/ajas.v10i2.1002

Abstract

Language is reflection of culture. With advancement of technology, interactions not limited to face-to-face communication but also occur online, creating a digital environment. This study aims to explore how netizen interactions (man-to-man) on TikTok shape public perceptions of Arabic language through cultural dimensions, as well as how social media algorithms contribute to the formation of these perceptions (man-to-machine). Using a qualitative critical analysis approach with netnography method, the study examines interactions among netizens in comment sections, revealing two main cultural perspectives: Arabic as a religious language and as a poetic language. NLP-based sentiment analysis shows that Arabic is valued not only for its religious function but also for its beauty. Moreover, human machine interactions via algorithms influence content exposure and shape public perceptions. The findings highlight that public opinion about language is constructed through both social interactions and algorithmic mechanisms, expanding understanding of relationship between language, culture, and media.
Pengaruh Kesadaran, Pengetahuan Perpajakan, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Marshela Dewi Setyowati; Puji Astuti; Faisol Faisol
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2295

Abstract

This study aims to analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality on taxpayer compliance in paying land and building tax in Kepel Village, Ngetos District, Nganjuk Regency. The research problem is based on the phenomenon of low taxpayer compliance in paying land and building tax, where preliminary survey results indicated that many taxpayers still delayed payments beyond the due date set on September 15. This study employed a quantitative approach with an associative research design. The population consisted of all land and building taxpayers in Kepel Village, Ngetos District. The sampling technique used was simple random sampling with a total of 98 respondents determined using the Slovin formula. The data analysis technique applied in this research was SEM-PLS (Structural Equation Modeling – Partial Least Squares) using SmartPLS 3.0 software. The analysis included the measurement model (outer model), consisting of convergent validity, discriminant validity, and reliability tests, as well as the structural model (inner model), consisting of the coefficient of determination (R-Square), significance testing (bootstrapping), effect size testing (f²), predictive relevance testing (Q²), and model fit testing. The results showed that taxpayer awareness had a positive but insignificant effect on taxpayer compliance, while tax knowledge, tax sanctions, and tax service quality had positive and significant effects on taxpayer compliance. Simultaneously, the variables of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality were able to predict taxpayer compliance effectively.
Faktor Faktor yang Memengaruhi Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Provinsi Jawa Timur tahun 2023-2025 Eka Febrianti; Puji Astuti; Faisol Faisol
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2302

Abstract

Regional Original Revenue (PAD) is an important indicator in reflecting the level of regional fiscal independence to support the implementation of regional autonomy and sustainable development. A high level of PAD indicates the ability of local governments to finance development needs independently without excessive dependence on the central government. This study aims to analyze the effect of local taxes, regional retributions, capital expenditure, and Gross Regional Domestic Product (GRDP) on Regional Original Revenue in regencies and municipalities in East Java during 2023–2025. This study employed a quantitative approach using panel data analysis by combining cross-section and time-series data. The sample consisted of all regencies and municipalities in East Java selected through a non-probability sampling  technique using a census or total sampling  method. The data were obtained from official government publications and analyzed using panel data regression with the assistance of STATA software. The results indicate that partially and simultaneously local taxes, regional retributions, capital expenditure, and GRDP have a positive and significant effect on Regional Original Revenue. Local taxes and regional retributions contribute to increasing regional revenue through the optimization of local revenue sources, while capital expenditure encourages infrastructure development and improves public services that support regional economic activities. Furthermore, increasing GRDP reflects regional economic growth that expands the regional revenue base. These findings imply that local governments need to optimize fiscal policies, improve public service quality, strengthen regional economic productivity, and allocate capital expenditure effectively to enhance regional revenue and fiscal independence.
Analisis Penilaian Persediaan Beras dengan Metode FIFO, FEFO, dan Average untuk Menentukan Harga Pokok Penjualan di UD. Rahayu Indah Ida Wahyuni; Faisol Faisol; Sigit Puji Winarko
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1080

Abstract

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.
Peran Surau dalam Dinamika Islamisasi dan Pusat Pendidikan pada Masa Awal Kesultanan Pontianak Faisol Faisol; Abdul Kholiq; Hermansyah Hermansyah
Literasi: Jurnal Ilmu Pendidikan Vol. 16 No. 3 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/literasi.2025.16(3).440-454

Abstract

Kontribusi awal Kesultanan Pontianak dalam membentuk sistem pendidikan Islam di wilayah Kalimantan Barat. Fokus pembahasan diarahkan pada peran strategis Sultan Syarif Abdurrahman Al-Qadri dalam merancang model pendidikan Islam yang berakar pada nilai-nilai budaya lokal dan praktik keagamaan masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka dan pendekatan historis yang mencakup tahapan heuristik, kritik sumber, interpretasi, dan penulisan historiografi. Temuan penelitian menunjukkan bahwa sejak masa pendiriannya, Kesultanan Pontianak tidak hanya berperan sebagai pusat kekuasaan politik, melainkan juga sebagai penggerak utama dalam dakwah dan pengembangan pendidikan Islam. Pendidikan berlangsung secara nonformal melalui lembaga tradisional seperti surau dan masjid yang menjadi pusat utama pembelajaran agama. Materi yang diajarkan mencakup fikih, tauhid, tasawuf, dan Al-Qur’an, yang disampaikan melalui metode talaqqi dan ceramah. Para ulama yang mengajar umumnya merupakan lulusan Makkah dan Madinah, yang memiliki pengaruh keilmuan dan sosial yang kuat dalam masyarakat. Sistem pendidikan yang diterapkan bersifat fleksibel, berbasis komunitas, dan mengedepankan pendekatan personal antara guru dan murid. Model pendidikan ini mencerminkan suatu bentuk integrasi antara nilai spiritual, pengetahuan keislaman, dan realitas sosial lokal. Dengan demikian, kontribusi Kesultanan Pontianak dalam pendidikan Islam tidak hanya bersifat historis, tetapi juga memberikan landasan konseptual bagi sistem pendidikan Islam yang kontekstual, adaptif, dan berkelanjutan pada era kontemporer. Peneliti berharap hasil temuan ini dapat memberikan kontribusi ilmiah bagi pengembangan wacana pendidikan Islam di masa kini dan mendatang.
Co-Authors Abdul Kholiq Ahmad Wahyudin Ali Haidar Amin Tohari Anas, Zulviar Arisang, Irdianty Asrofik, Asrofik Astutik, Aprilia Nur Ayu Paramitha, Dyah Badrus Zaman Bambang Haryadi CM, Taqyuddin ibnu syafi'i Devanty, Pipit Ritma Dewi Chamidah Diah Nurdiwaty Dian Kusumaningtyas, Dian Eka Febrianti Elvin Nury Khirdany Gunawan, Hamzah Hasanah, Sarmiatul Hermansyah Hermansyah Hermansyah Hermansyah Huda, Koirul Ibrahim, Faisal Mahmoud Adam Ida Wahyuni Indra Suwanto, Indra Irawati, Rika Jepri Iswahyudi, Anggi Pradhita Jayanti, Bella Dwi Joko Suryanto Krifiahurrohamah, Tyas Karmaylia Laili Agustin, Maya Larasati, Adelya Dwi Linawati Linawati M. Fariz Fadillah Mardianto Mahu, Jeryandy Putra Malik, Arif Jamaludin Mamluatul Hasanah Marshela Dewi Setyowati Mashudi Mashudi Maulana, Arifin Maulida, Oktavianti Mubarok, M. Rizky Murdiono Murdiono, Murdiono Nida Husnia Ramadhani Nizarul Alim, Mohammad Nur Hasaniyah Nurhadi Paga, Bertha Ollin Prasetya, Lambang Prima, Yogas Andi Puji Astuti Puji Astuti Puspita, Erna Ratih Kumalasari Niswatin Rinda Eka Mulyani Riska Putri Rosydah, Amelia Azza Saat, Abdus Samsul Bachri, Samsul Saputra, Riski Janu Sari, Devi Rafika Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siti Musyarofah Sofiyanto, Sofiyanto Solikah, Mar’atus Sri Wahyuni Sugeng Sugeng Suhardi Suhardi Syaiful Mustofa Tony Yulianto Uril Bahruddin, Uril Widiawati, Hestin Sri Yandri Radhi Anadi Yudistira, Ira Yusuf, Marwah Zulviar Anas