Article Per Year (5 Year)
p-Index From 2021 - 2026
26.186
P-Index
This Author published in this journals
All Journal Inersia : Jurnal Teknik Sipil dan Arsitektur Jurnal MEKANIKAL Ulul Albab: Jurnal Studi Islam El-HARAKAH : Jurnal Budaya Islam Abdimas Jurnal KALAM Students´ Journal of Accounting and Banking Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Pendidikan Ekonomi Bimbingan dan Konseling Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan TARBIYA : Journal Education in Muslim Society Jurnal Ilmiah Giga JAWI : Journal of Southeast Asia Islamic Contemporary Issues Benefit: Jurnal Manajemen dan Bisnis Jurnal Teknik Sipil Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Ilmiah Peuradeun Arabi : Journal of Arabic Studies Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal Penelitian Pendidikan IPA (JPPIPA) Dinamika Ilmu IJoLE: International Journal of Language Education Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Unisda Journal of Mathematics and Computer Science (UJMC) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) JUTEKS - Jurnal Teknik Sipil JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) SEIKO : Journal of Management & Business JURNAL EDUCATION AND DEVELOPMENT Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Rekayasa Sipil JURNAL PENDIDIKAN TAMBUSAI Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Mimbar Ilmu Kwangsan: Jurnal Teknologi Pendidikan Ensiklopedia of Journal YUME : Journal of Management Jurnal Hilirisasi IPTEKS (JHI) JMIE (Journal of Madrasah Ibtidaiyah Education) Tarbawiyah Jurnal Ilmiah Pendidikan Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan MUWAZAH: Jurnal Kajian Gender Iqtishoduna: Jurnal Ekonomi Islam INSIST (International Series on Interdisciplinary Research) Al Hurriyah : Jurnal Hukum Islam Menara Ilmu Jurnal Review Pendidikan dan Pengajaran (JRPP) Adaara: Jurnal Manajemen Pendidikan Islam Jurnal Pengabdian Al-Ikhlas SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Creative Research Management Journal Enrichment : Journal of Management Jurnal Trias Politika Community Development Journal: Jurnal Pengabdian Masyarakat AVERROUS: Jurnal Kedokteran dan Kesehatan Malikussaleh Journal of Forest Science Avicennia Darul Ilmi: Jurnal Ilmu Kependidikan dan Keislaman Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Real Riset Jendela Pendidikan Al-Liqo: Jurnal Pendidikan Islam Otonomi International Journal of Social and Management Studies (IJOSMAS) International Journal of Social Learning (IJSL) Al-Madaris Jurnal Pendidikan dan Studi Keislaman Jurnal Riset dan Inovasi Pembelajaran Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Dynamic Management Journal Journal of English Teaching and Linguistics KESANS : International Journal of Health and Science Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Malikussaleh Journal of Mechanical Science Technology Action Research Literate (ARL) Homes Journal: Hospital Management Studies Journal Brilliance: Research of Artificial Intelligence Jurnal Ilmiah Kesehatan (JIKA) Journal of Integrated Elementary Education Jurnal Bina Bangsa Ekonomika Elementar : Jurnal Pendidikan Dasar ProBisnis : Jurnal Manajemen JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Jurnal Iman dan Spiritualitas Journal Of Human And Education (JAHE) DINAMIKA ILMU: Jurnal Pendidikan JUITECH: Jurnal Ilmiah Fakultas Teknik Universitas Quality Indonesian Journal of Islamic Theology and Philosophy Akademika : Jurnal Pemikiran Islam Makara Journal of Technology Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Journal of Islamic Education Leadership Islam Realitas: Journal of Islamic and Social Studies Islam Transformatif : Journal of Islamic Studies Jurnal Pengabdian Masyarakat Bhinneka Asian Journal of Healthcare Analytics Al-Istinbath: Jurnal Hukum Islam Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis ANTHOR: Education and Learning Journal Journal of Islamic Economics Lariba Journal of Artificial Intelligence and Digital Business Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia EJOIN : Jurnal Pengabdian Masyarakat Indonesian Research Journal on Education Innovative: Journal Of Social Science Research JURNAL PENDIDIKAN DAN KEGURUAN Jurnal Litek : Jurnal Listrik Telekomunikasi Elektronika Nusantara: Journal Of Law Studies Jurnal Pengabdian Masyarakat Bangsa West Science Law and Human Rights ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Sistem Informasi Research Horizon Jurnal Ilmiah Acton Journal of Management, Economic, and Accounting Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat BAHASTRA Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Pengabdian Masyarakat Indonesia Jurnal Akuntansi Neraca Majapahit Journal of Islamic Finance dan Management Al-Abshar: Journal of Islamic Education Management Jurnal Pengabdian Sosial Jurnal Hukum dan Keadilan International Journal of Islamic Boarding School VISA: Journal of Vision and Ideas El-Mujtama: Jurnal Pengabdian Masyarakat EduInovasi: Journal of Basic Educational Studies Jurnal Pendekar Nusantara Majapahit Journal of Islamic Finance dan Management USRATY : Journal of Islamic Family Law Journal of Community Empowerment Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) jurnal Ilmu Sosial Jurnal Teknik Sipil Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal of Education Partner Al-Bidayah : jurnal pendidikan dasar Islam ABDINA: Jurnal Sosial Dan Pengabdian Kepada Masyarakat Mu'asyarah Kifah Jurnal Faidatuna FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Prosiding Pengabdian Ekonomi dan Keuangan Syariah Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi ANTHOR: Education and Learning Journal Welfare: Jurnal Pengabdian Masyarakat Jurnal Ngejha International Conference on Islamic Studies Madania: Jurnal Kajian Keislaman JURNAL SAUDAGAR INDONESIA Jurnal Seumubeuet JURNAL SOSIAL TERAPAN (JSTR) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Teknologi Riset Terapan Pase: Journal of Contemporary Islamic Educational Journal of Contemporary Indonesian Islam (JCII) EDUKASIA: Jurnal Penelitian Pendidikan Islam
Fauzan .
Civil Department, Engineering Faculty, Andalas University, Padang 25163, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 292 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 292 Documents
Search

 26   27   28   29   30 
Pengaruh Literasi Keuangan, Locus Of Control, Lifestyle, dan Social Influence Terhadap Perilaku Keuangan Mahasiswa Dalam Menggunakan E-Wallet Aruri, Reisa; Fauzan, Fauzan
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10270

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, locus of control, lifestyle, dan social influence terhadap perilaku keuangan mahasiswa dalam menggunakan e-wallet. Metode yang digunakan adalah deskriptif dengan pendekatan kuantitatif, melibatkan 251 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta sebagai sampel melalui purposive sampling. Data dikumpulkan menggunakan kuesioner tertutup dan dianalisis menggunakan SEM-PLS, dengan pengujian validitas, reliabilitas, R², Q², f², dan path coefficient. Hasil penelitian menunjukkan bahwa perilaku keuangan mahasiswa lebih dipengaruhi oleh faktor sosial dan psikologis dibandingkan literasi keuangan dan lifestyle. Social influence merupakan variabel paling dominan, sedangkan locus of control juga berpengaruh signifikan. Literasi keuangan dan lifestyle tidak berpengaruh signifikan. Model penelitian menjelaskan 52,1% variasi perilaku keuangan, sedangkan sisanya dipengaruhi faktor lain seperti promosi, kenyamanan teknologi, keamanan aplikasi, dan impulsivitas. Penelitian ini terbatas pada mahasiswa FEB UMS dan data cross-sectional.
Studi Kasus Kebijakan Pendidikan Global hamida, elis; fauzan, fauzan; latifah, haniyatul; aroma, nellys; asmara, adi; kashardi, kashardi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4097

Abstract

Perbandingan pendidikan antarnegara dalam konteks studi kasus kebijakan pendidikan global merupakan kajian yang sangat penting untuk memahami bagaimana proses globalisasi memengaruhi arah, struktur, dan praktik sistem pendidikan di berbagai negara. Globalisasi mendorong negara-negara untuk mengadopsi standar pendidikan internasional, seperti penguatan literasi global, peningkatan kualitas sumber daya manusia, serta penerapan indikator mutu pendidikan yang bersifat universal. Selain itu, globalisasi juga membuka ruang terjadinya pertukaran praktik terbaik (best practices) antarnegara sebagai upaya meningkatkan daya saing pendidikan di tingkat global. Melalui pendekatan pendidikan komparatif, kajian ini berupaya mengidentifikasi persamaan, perbedaan, serta bentuk adaptasi kebijakan pendidikan yang diterapkan oleh berbagai negara dalam merespons tuntutan global sekaligus kebutuhan lokal yang beragam. Pendekatan ini memungkinkan peneliti untuk memahami bagaimana kebijakan pendidikan global diinterpretasikan dan diimplementasikan sesuai dengan konteks sosial, budaya, ekonomi, dan politik masing-masing negara. Studi ini juga menyoroti peran pendidikan internasional dalam membekali peserta didik dengan keterampilan abad ke-21, termasuk kemampuan berpikir kritis, komunikasi lintas budaya, serta pemahaman global yang semakin relevan di era digital dan mobilitas tinggi. Selain itu, penelitian ini mengkaji perkembangan kebijakan pendidikan di Indonesia dan negara-negara ASEAN lainnya dalam menghadapi dampak globalisasi, dengan fokus pada inovasi kurikulum, pemanfaatan teknologi pendidikan, serta upaya pemerataan akses dan kualitas pendidikan. Dengan pendekatan perbandingan, penelitian ini diharapkan dapat memberikan rekomendasi strategis dan praktis bagi para pembuat kebijakan dalam mengembangkan sistem pendidikan yang adaptif, inklusif, dan berdaya saing internasional tanpa mengabaikan nilai-nilai lokal dan tujuan pembangunan nasional.
Relevansi living value assessment dalam mata pelajaran sejarah kebudayaan Islam di MA Al Falah Setiady, Dicky; Fauzan, Fauzan; Rusadi, Bobi Erno; Isnaini, Muhammad
Al-Liqo: Jurnal Pendidikan Islam Vol. 10 No. 2 (2025): Al-Liqo: Jurnal Pendidikan Islam
Publisher : Program Studi Pendidikan Agama Islam STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/alliqo.v10i2.3369

Abstract

This study addresses the ongoing moral crisis by examining the implementation of a Love-Based Curriculum in Islamic education as a form of value-based learning. Madrasahs are encouraged to innovate instructional practices to foster students’ spiritual and social development through five core values: love for God and the Prophet, love for knowledge, love for oneself and others, love for the environment, and love for the homeland. Using a descriptive qualitative approach, the study applies the Living Value Assessment (LVA) as both a reflective and pedagogical instrument within Islamic Cultural History (SKI) learning at Madrasah Aliyah Al Falah. LVA complements Value-Based Education (VBE) by assessing the internalization of values, while VBE provides the educational framework that supports value growth. Data were collected from reflective journals of four students in Grades X and XI. The findings show that LVA effectively identifies the five dimensions of love embedded in the Love-Based Curriculum and can be used by teachers to evaluate value integration in SKI learning.
Analisis Pengukuran Kinerja Melalui Pendekatan Balanced Scorecard pada PT Sutan Vet Medika Muhammad Rafi’ Abrar Fauzi; Siti Nur Annida; Ratih Pratiwi; Fauzan, Fauzan
Jurnal Sosial Terapan Vol 3 No 2 (2025): Jurnal Sosial Terapan, Volume 3 No.2 Desember 2025
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/b75v6w27

Abstract

PT Sutan Vet Medika sebuah perusahaan yang bergerak di bidang agroindustri mikro dengan fokus pada produksi pakan dan suplemen hewan, terutama kucing dan anjing, menghadapi tantangan dalam meningkatkan kinerja bisnis dan memperluas jaringan distribusi. PT Sutan Vet Medika belum melakukan penilaian kinerja perusahaan. Tujuan dari penelitian ini adalah memperoleh hasil pengukuran kinerja PT Sutan Vet Medika yang komprehensif, terukur, dan akurat dengan menerapkan metode balanced scorecard. Metode ini akan digunakan untuk mengukur kinerja perusahaan melalui empat perspektif, yaitu: keuangan, pelanggan, bisnis internal, serta pembelajaran dan pertumbuhan. Hasil analisa untuk perspektif keuangan dengan 4 indikator menunjukkan kategori cukup baik, hasil perspektif pelanggan menunjukkan kategori sangat baik, hasil perspektif bisnis internal dengan rasi Manufacturing Cycle Effectiveness sebesar 89,02% menunjukkan kategori sangat baik, serta hasil perspektif pembelajaran dan pertumbuhan dengan interval nilai 3,55 dikategorikan sangat baik. Berdasarkan analisis data dari empat perspektif, penilaian kinerja PT Sutan Vet Medika secara keseluruhan menggunakan metode balanced scorecard menunjukkan nilai total score sebesar 82%. Nilai ini dikategorikan sebagai "Sangat Sehat" dalam kategori AA.
THE INFLUENCE OF CREATIVITY AND LEARNING MOTIVATION ON STUDENTS' LEARNING INDEPENDENCE WITH FRIEND SUPPORT AS MODERATING VARIABLES Wulanningtyas, Nova Dyah; Fauzan, Fauzan
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.632 KB) | DOI: 10.5555/ijosmas.v3i1.99

Abstract

The purpose of this study was to determine the effect of creativity on student learning independence at SMK Negeri 3 Kendal. Knowing the effect of learning motivation on student learning independence at SMK Negeri 3 Kendal. Knowing the effect of creativity on student learning independence at SMK Negeri 3 Kendal moderated by the support of friends. Knowing the effect of learning motivation on student learning independence at SMK Negeri 3 Kendal moderated by the support of friends. This study uses quantitative methods with a total sample of 100 out of 134 existing populations. Research data obtained by observation, interviews and documentation studies. It was concluded that creativity had a positive and significant effect on learning independence. Learning motivation has a positive and significant effect on learning independence. Support from friends moderates the effect of creativity on student learning independence. Support from friends moderates the effect of learning motivation on student learning independence.
Effect of Green Betel Leaf (Piper Betle) Decoction on Pathological Vaginal Discharge in Female Students of Cendrawasih Polytechnic Palu Lestari, Novita; Abd. Rahman; Fauzan, Fauzan; Nur, Rosmala; Ni Wayan Sridani
Jurnal KESANS : Kesehatan dan Sains Vol 5 No 3 (2025): KESANS: International Journal of Health and Science
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/kesans.v5i3.525

Abstract

Introduction: Pathological leucorrhea that is not properly treated can cause vaginitis, spread to the urinary tract, and lead to urinary tract infections with serious complications. Objective: To examine the effect of green betel leaf (Piper betle leaf) decoction on reducing the intensity of pathological leucorrhea among female students at Politeknik Cendrawasih Palu. Methods: This quantitative study applied a quasi-experimental design with a control group and pre-test post-test approach, involving 60 participants at Politeknik Cendrawasih Palu. Results and Discussion: Pre-test results showed that 61.7% of respondents were in the mild category and 18.3% in the severe category. Post-test findings indicated an increase in the normal category in the intervention group (30.0%). Wilcoxon Signed Ranks test revealed no significant change in the control group (p-value 0.1 > 0.05), while a significant effect was observed in the intervention group (p-value < 0.001), confirming the effectiveness of green betel leaf decoction. Conclusion: Green betel leaf decoction effectively reduces the intensity of pathological leucorrhea among female students
Influence of Mental Health, Turnover Intention And Work Environment On The Performance Of Millennial Employees at Bank BRI Branch Bengkulu Rhaeny, Rhaeny; fauzan, fauzan; puspita, veny
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1209 - 1214

Abstract

Purpose: This study aims to analyze the influence of mental health, turnover intention, and work environment on employee performance among millennial employees at Bank BRI Bengkulu Branch. Methodology: The research employs a quantitative approach with an explanatory research design. Data were collected through structured questionnaires distributed to 60 millennial employees selected using purposive sampling. The data were analyzed using multiple linear regression, supported by validity and reliability tests as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Results: The findings indicate that mental health, turnover intention, and work environment simultaneously influence employee performance, with partial results showing that work environment and mental health positively affect performance, while turnover intention shows a negative tendency. Novelty: This study integrates psychological and organizational factors to explain employee performance in the banking sector, particularly among millennial employees. Findings: A supportive work environment and good mental health improve employee performance, whereas high turnover intention may reduce performance outcomes. Originality: The originality of this study lies in its empirical focus on millennial banking employees in a regional context, which has received limited attention in prior research. Conclusions: Improving mental health support and work environment quality while managing turnover intention is essential to enheanc employee performance. Type of Paper: Empirical Research Paper.
Laboratory Study of Geotechnical Characteristics of Soil in Landslide-Prone Zone in Talamau District, West Pasaman Regency Nofrizal; Fauzan; Abdul Hakam; Bambang Istijono; Andriani Setiawan; Aprisal
Jurnal Penelitian Pendidikan IPA Vol 11 No 8 (2025): August
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i8.12046

Abstract

The main triggering factor for landslides is high rainfall intensity, especially during the rainy season. Excessive rainfall can cause an increase in water content in the soil, which in turn will reduce the shear strength of the soil and increase the volume weight of the soil. The method used is a laboratory experiment by taking samples from the field. The sample of this study was sandy clay soil taken from a landslide-prone area located in Talamau District, West Pasaman Regency. Based on the results of soil geotechnical laboratory tests in the landslide-prone zone in Talamau District, West Pasaman Regency, it can be concluded that the soil sample has moderate plasticity characteristics with a Liquid Limit of 59.39%, Plastic Limit of 49.77%, and Plasticity Index of 9.62%. The soil reaches a maximum dry density of 1.37 gr/cm³ at an optimum water content of 500 ml, with a grain size distribution dominated by the sand fraction (83.978% retained on sieve No. 4-20) and a very low fine material content (1.234%). The results of the triaxial test showed soil behavior that varied from brittle to strain-hardening depending on the level of cell stress. Overall, the soil can be classified as well-graded sand with good drainage but low cohesion, thus requiring additional stabilization for construction applications in landslide-prone areas.
Pengaruh Pemahaman Pajak, Etika Pajak, Sanksi Pajak dan Love Of Money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Putriana, Hasna Fausi; Fauzan, Fauzan
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10346

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman pajak, etika pajak, sanksi pajak, dan love of money terhadap persepsi mahasiswa mengenai penggelapan pajak. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner tertutup berskala Likert 1–5. Populasi penelitian adalah mahasiswa aktif Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta, dengan pengambilan sampel menggunakan teknik incidental sampling. Data dianalisis menggunakan metode Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS versi 4.0.9. Pengujian dilakukan melalui evaluasi outer model untuk menilai validitas dan reliabilitas instrumen, serta inner model untuk menguji hubungan antarvariabel dan hipotesis penelitian. Hasil penelitian menunjukkan bahwa pemahaman pajak berpengaruh signifikan terhadap persepsi penggelapan pajak. Selain itu, variabel love of money juga terbukti berpengaruh signifikan terhadap persepsi penggelapan pajak. Sebaliknya, etika pajak dan sanksi pajak tidak berpengaruh signifikan terhadap persepsi penggelapan pajak. Temuan ini menunjukkan bahwa faktor kognitif dan orientasi terhadap uang memiliki peran penting dalam membentuk persepsi mahasiswa terhadap praktik penggelapan pajak.
Implementation of Good Governance in the Ethics-Based Financial Reporting System in the Regional Government of Jember District Mawahib, Moh. Abil; Fauzan, Fauzan
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.913

Abstract

In the context of public sector finance, challenges such as lack of transparency, weak accountability, and limited public participation necessitate a reporting system that aligns with ethical and Islamic principles, emphasizing fairness, responsibility, and social relevance. This study examines the development of a Sharia-based financial reporting system with an ethical framework to enhance good governance in the Jember Regency government. This research employs a qualitative approach with a case study method, collecting data through in-depth interviews and document analysis. Findings indicate that implementing a Sharia-based ethical financial reporting system improves accountability, reduces opportunities for corruption, and encourages greater public involvement in financial oversight. The study contributes to public sector governance by demonstrating that integrating Sharia principles with conventional financial reporting can strengthen ethical practices, enhance transparency, and promote responsible management of public resources. These insights provide a practical framework for government institutions seeking to align financial management with ethical and socially responsible standards.
Co-Authors 06.05.52.0066 Ditya Ayu Liestyorini A Afifi, Abdullah Abd Rahman Abdul Aziz Abdul Bari Abdul Hakam Abdul Hobir Abdul Malik Ghozali Abdullah, Khadijah Razali Abdurrahman, Zidan Achmad Noerkhaerin Putra Ade Kosasih Ade Zalindro Aden Rosadi Adestira, Monica Aditya Abdi Pratama Adjar Pratoto, Adjar Adriana, Melly Afandi Afandi Affandi, Felix Rafiansyah Afrizal Afrizal Agustini Agustini, Agustini Ahmad Isnaeni Ahmad Khoirul Fata Ahmad Sofyan Ahmad Zaini Akhyar, Syaiful Akmal, Agung Muhamad Al Husaini M. Daud Aladist, Irham Alfarizi, Ahmad Riziq Alfiansyah Alfiansyah Alhafiz, Arif Ali Djamhuri Alifah Iswarini, Rifdah Alimir, Alimir Almuhajir Almuhajir, Almuhajir Alwijah, Alwijah Amal, Fadilah Amalia Harmin Amanda Nurra Mulyana Amanda, Juliya Septi Ambariyanto Ambariyanto Aminatus Zahriyah Amir Mahmud Amrulloh, Hanif Ana Pratiwi, Ana Anas, Ahmad Tarmidzi Andalas, Eggy Fajar Andariana, Friorina Tri Puspa Andi Mangkau Andi Mangkau . Andi Mariani Andriani Andriani Andriani Setiawan Andy Dwi Bayu Bawono Anis Fuadah Z Anjeli, Miki Ankhofia, Nida Annisa Nur Aini Annisa Putri Ansori, Raden Ahmad Muhajir Anto, Monalisa Putri Aprisal Aprisal, Aprisal Apriwelni, Siska AR, Samsul Arfandy . Arief Fahmi Lubis Arif Setiawan Aris Munandar Arisandi, Indah Dwitalia Arista, Ria Army, M. Noor Aroma, Nellys Arsil Arsil, Arsil Arsya, Fajriyani Arsyad Sobby Kesuma Aruni, Fidhia Aruri, Reisa Asep Ediana Latip Asep Supena. Asmara, Adi Asmara, Rudy Asmiwarti Abdullah Asna Asna Asna, Asna Asriadi Sakka . Astuti, Mujiati Ati Retna Sari Aulia, Lintang Zulfa Aulia, Meisa Faiza Ayu, Dyah Ayu Ayunda, Annisa Desri Ayyu Ainin Mustafidah Azali, Lia Aziz, Ikhwan Azkia Muharom Albantani Badruttamam, Badruttamam Bagas Wicaksono, Bagas Baharuddin Mire Bahrissalim Bahrissalim, Bahrissalim Bambang Istijono, Bambang Bayu Dwi Saputra, Bayu Dwi Bayu Martanto Adji, Bayu Martanto Beni Firdaus Bilal, Arpan Islami Binti Nur Asiyah Br Sitepu, Marisa Charles Charles Chatarina Umbul Wahyuni Choirani, Alifa Christiana, Yona Cindy Murdiaman Guci Citra Nugraheni Kinanti Raharjo Claudia, Sindi Dahyul Daipon Darul Ilmi Darussalam, Hidayat Delia Putri Demiral, Ferik Derana, Ganes Tegar Deryansyah, Adzan Desar Deswalantri, Deswalantri Desyanti Desyanti Devi Chandra Dian Viviayana Din Azwar Uswatun Djanas, Dovy Djong Hon Tjong Djunaedi Djunaedi Djunuda, Rahmawati Donapin, Lorencius Dwi Putri Nengsi Eddy Junaedy edi edi Effiyaldi, Effiyaldi Eka Satria Eko Indrawan Faaza, Muzaki Rizki FACHROZI. F Fadilah, Nugraha Abdil Fahrurezi, Fahrurezi Faisal Ananda Faisol, Faisol Faiz Faiz Faizah, Siti Faizal Amin Fakhruzy, Fakhruzy Farhani, Putri Aulia Fatkhul Arifin Fauzan Prasetyo Fauzi, Farid Fauzindra, Muhammad Zidan FD Sidabutar, Yuanita Febrin Anas Ismail Febrin Anas Ismail Febrin Ismail Febrin Ismail, Febrin Febryani, Evy Ferri Yanto Fikri, Maiza Firmansyah, Hendri Fitrah, Gita Fitria Kasih Fitriani Fitriani Fitriyani Fitriyani Fuadi, Diyoba Azhar Fujianti, Fahda Gaparianti, Rani Geby Aryo Agista Gesit Yudha Ghiffari, Ahmad Tsaqief Guntoro, Aldi Hadi, Janes Kurnia Hairit , Artamin Hairit, Artamin Hakim, Sarila Hamida, Elis Hanasi, Raihan A. Hang, Nguyen Thi Thu Hari Windu Asrini Hartati, Merri Sri Harun Joko Prayitno Hasan Maksum Hasibuan, Pendi Hasnidar Hasnidar Hayati Hayati Hayati Palesa HAYU YOLANDA UTAMI Helfi Helfi, Helfi Hendik, Ach. Heni Pujiastuti Henni Fitriani Heppy Purbasari Herlina Suciati Herlindah, Herlindah Hidayanti, Nur Hidayat, Sopian Hikalmi, Hikalmi Hilvita, Hilvita Hima, Anindha Nidhomil Hiu, Ho Ngoc Ida Ayu Putu Sri Widnyani Ida Nuryana, Ida Idayanti, Mira Idham Lakoni Ilyas Renreng IMAM MUSTOFA Imelia Faradiza Imron Arifin Indera, Edi Indri Miswar Inul, Inul Iqbal Arrosyad, Muhammad Iqbal Maulana Ira Dama Yanti Ira Yudistira Irianto, Mochamad Fariz Irma Irma Tyasari Irmayanti Iryanti, Elma ISKANDAR Islamiati, Rina Nurhasanah Isra, Muhammad Istahara, Istahara Isti, Istiqomah Faiz Iswantir M Jakandar, Lalu Iwan Eko Januarto, Januarto Jasmienti, Jasmienti Jauhari, Zev Al Jauharoh, Arini Judijanto, Loso Juliansyah Roy Julina, Sinta Julmaida, Gulfa Jusuf Bachtiar Juwani, Juwani Kalsum, Afif Umi Kalsum, Rahmi Ummi Kashardi, Kashardi Keban, Sirilius YPH Keumala, Syafia Aisyah Khotibul Umam Kisno Umbar Kristian, Deddi ku, Kuzairi Kurnia Rina Ariani Kusmidi, Henderi Kusuma Wijayanto Lastari, Fetty Lateh, Ayup Latifah, Haniyatul Laura Masmia Putri Linda Handayani, Linda Lukman Hakim Luluk Sudarsini, Anila Luther Sule Luther Sule . M. Imamuddin Ma'arif, Ilal Maharani Anjasani, Putri Mahdalena Mahdalena Maisaroh Maisaroh Mangole, Robet Mardiana Mardiana Mardiana, Ana Mareta Kemala Sari Marini Bravikawati Markoni Markoni Marpu'ah, Eva Maryana Maryana, Maryana Masruchin Masrurotul Mahmudah, Masrurotul Mas’ud, Riduan Maulana, Muhammad Adya Mauliyah, Nur Ika Mawaddah, Nurul Mawahib, Moh. Abil MIFTAHUL JANNAH Milantara, Noril MISWAR MISWAR Mochtar, Andi Amijoyo Moh. Dannur, Moh. Dannur Moh. Mukri Mowafg Abrahem Masuwd mubarak, azhar aras Mufid, Muhammad Mufid Muhaddis, Muhaddis Muhammad Abdul Aris Muhammad Afif Muhammad Akmal Muhammad Arnando Muhammad Isnaini Muhammad Isra Muhammad Rafi’ Abrar Fauzi Muhammad Syahid . Muhammad, Al Fadil Mujiyati Mukti, Abd Muliawati, Ida Munawar, Deni Abdul Mursidi, Moh. Murtadha, Murtadha Mutafarida, Binti Mutiara, Intan Muwafiqoh, Arisatul N. Nazaruddin Nabilah, Bilqis Firyal Nadillah, Fildzar Mahariah Nafisa, Lidiya Nais Zahrotul Aulia Nanda Pratiwi, Dyah Ayu Novia Narny, Yenny Narwadan, Theresia Nolda Agnes Naser, Muhammad Nikman Nashirotun Nisa Nurharjanti Nasruddin Azis Nasruddin Azis . Nasrulloh, Rifki NATALIA, CAROLINE Ni Wayan Sridani Ningsih, Riza Wati Silvia Nofra Masdaf Nofrizal Noviana, Riri Novita Lestari, Novita Novitasari, Nastiti Nur Apriliani, Zahra Nur Hasanah Nuraini Fatmi, Nuraini Nurhasnah Nurhasnah Nuriman, Nuriman Nurin Rochayati Nurjaman, Muhamad Iman Nurkhalis Nurkhalis Nurmaliyah, Yayah Nurmasyahyati, Nurmasyahyati Nurul Ulfatin Nurul Widyawati Islami Rahayu Nurwijayanti Okka Adittio Putra Oktaviana, Ninda Dwi Ovi Itsnaini Ulynnuha Panusunan, Panusunan Pardini, Aan Soka perkasa, surya rimba Pitaloka, Fajar Pranatha, Hananda Fitra Prasetyo, Arya Aldiyanto Prawati, Elis Prihatin Sulistyowati, Prihatin Priyono, Dedit Purwanto, Wawan Purwoko Purwoko Puspita, Veny Putra, Nusa Ekasyah Putri, Mailian Putri, Melliza Putri, Nofembra Putriana, Hasna Fausi R. Anastasia Endang Susilawati Raden Mohamad Herdian Bhakti Rahma Wira Nita Rahmadika, Dhevario Rahmi, Ghina Rahmiati Rahmiati Raihana, Raihana Rajuddin Rajuddin Ramadhani, Nilam Ramadhani, Syahfani Novia Ranggis, Imam Patria Ratih Pratiwi Ratna Devi Ratna Farida Reinold, Albert Rendi Revalin Herdianto Rhaeny, Rhaeny Ribut Wahyu Eriyanti Ridha, Ahmad Sidiq Ridha, Muttaqin Al Ridwanudin, Dindin Rifa'i, Khamdan Rifa’i, Rifa’i Rika, Rika Rinaldi Ekaputra Riri Aprilia Putri Rizliana, Anisa Silva Rizqa, Nur Luthfi Rofiki, Ahmad Rohmadi Rohmadi Rohmat Widiyanto Rokhmat Subagiyo Room, Akhbar Ilmiah Rosa Dwi Wahyuni Rosi, Fauzi Fathur Rosmala Nur Ruddy Kurniawan Rudi Kurniawan Rusadi, Bobi Erno Rustan Tarakka Sabrina, Iputa Leyha Saebani, Beni Ahmad Safrida Safrida Said Alwi, Said Saiful Bahri Saiful Basri, Saiful Salsabila, Salsabila Salsabila, Unik Hanifah Samaluddin, Samaluddin Samjar, Wahyu Ayalon Samsul Ar, Samsul Ar Saputra M, Dendi Adi Saputra, Ajat Saputra, Edriagus Saputra, Kevin Saki Sar'i, Muhammad Sari, Yuliana Puspita Satria, Rachmat Setiady, Dicky Setianingrum, Nurul Setiyowati, Supami Wahyu Setyawan, Rai Rake Shidiq, Sapiudin Shofa, Gheitsa Zahira Sholichin, Agil Amirus Sidi, Redyanto Simamora, Afri Wijaya Simatupang, Septian Sintia Safrianti Sirajuddin M Sirajuddin Sirajuddin Siska Martha Sari Siti Khadijah Siti Mutmainah Siti Nur Annida Siti Sanisah Situngkir, Andreas Henfri Sofiah Sofiah Sofian, Abu Sofkhatin Khumaidah Sri Hariyani Sri Rejeki Sri Waluyo Sriyanti, Roza Subhan Subhan Subkhan Subkhan Subrata, Eko Sudjana, Krisna Sugeng Riyanto Sugeng Santoso Suheity, Syika Rahma Sukamto, Nur Suprianto Sukino Sukino Sukrang Sukrang, Sukrang Sulaeha Sulaeha, Sulaeha Sulfan, Sebastian Sundari, Eky Ayu Sundari, Sri Supriyadi Supriyadi Susanti, Ni Made Dewi Susanto, Is Susi Yusrianti, Susi Susiyanto Susiyanto, Susiyanto Suwanti, Vivi Syahrina Noormala Dewi, Syahrina Noormala syahrul, muhammad Syaifuddin, Nur Afni Takdir, Riyan Abdillah Tamrin, Tamrin Tatik Retno Murniasih Taufik, Taufik Al Amin Tedy Kurniawan, Tedy Teguh Haria Aditia Putra Tejo Waskito Tibr, Tuhfah Ummu Tomi Hidayat, Tomi Tommi Yuniawan Tony Yulianto Toyeb, Muhammad Tresnayadi, Budi Tri Suryaningsih Triyantoro, Andri Umi Habibah ummulkhairy Vikri, Maryoven Hani Wa Nuliana Wadi, Fajrul Wahdi Sayuti Wahyu Abdul Jafar Waskito, Tejo Wati, Salmi Wedra Aprison Wiransyah, Akmal Wirasmo, Syakhira Garthakusuma Wiwik Sri Widiarty Wulandari, Diana Wulandari, Wira Dhika Tri Wulanningtyas, Nova Dyah Yamin, Muh Yanti, Rahma Yelna Yuristiary Yenti, Zulhilda Yudisky, Yudisky Yufriadi, Ferdi Yuli Ifana Sari, Yuli Ifana Yulianti & Ninik Indawati Hartatik Yusep Mulyana Yusuf Sobri, Ahmad Yuswardi yuswardi, Yuswardi Zahro, Fatmawati Zaidir, Zaidir Zainal Zainal Zaini , Ahmad Zainuddin, Zulfa Zularnaini, Zulkarnaini Zulkilfli Djafar .