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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Global Review of Islamic Economics and Business The Journal of Educational Development E-Structural Eduscience : Jurnal Ilmu Pendidikan CYCLOTRON Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL Jurnal Ners The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Narra J Bulletin of Community Engagement Journal Evaluation in Education (JEE) Jurnal Kajian Pembelajaran dan Keilmuan Komunika: Jurnal Dakwah dan Komunikasi Journal Of Human And Education (JAHE) el-Buhuth: Borneo Journal of Islamic Studies Progressive of Cognitive and Ability Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cantata Deo: Jurnal Musik dan Seni Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Jurnal Terapan Pendidikan Dasar dan Menengah Society Proceeding Of International Conference On Education, Society And Humanity Dimas Canthing
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

Abstract

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.
Urgensi Pembentukan Hakim Komisaris dalam Pembaharuan Peradilan Pidana Indonesia Berdasar Nilai Keadilan Pancasila Ghozali, Imam
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i2.1999

Abstract

The criminal justice system, which must be interpreted as a criminal law enforcement system, has been narrowed to its constitutional meaning in Indonesia. Therefore, efforts are needed to maintain the nature of the system as a system of judicial power that must be independent in order to ensure the justice and material truth so that it becomes an ideal criminal justice system. The following description tries to explain the existence of the institution of commissioner judges as part of the renewal of criminal law (formil) which can be a safety valve in realizing the form of the criminal justice system in the future.
PENGARUH EFIKASI DIRI DAN KECERDASAN MENGHADAPI RINTANGAN TERHADAP NIAT BERWIRAUSAHA PADA MAHASISWA FAKULTAS EKONOMI DI UNIVERSITAS BANGKA BELITUNG Ghozali, Imam; Sahrah, Alimatus
Society Vol 5 No 1 (2017): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v5i1.18

Abstract

Penelitian ini bertujuan untuk memprediksi pengaruh efikasi diri dan kecerdasan menghadapi rintangan terhadap niat berwirausaha pada mahasiswa fakultas ekonomi di Universitas Bangka Belitung. Subjek penelitian ini berjumlah 75 mahasiswa dengan karakteristik subjek adalah mahasiswa aktif fakultas ekonomi Universitas Bangka Belitung dan telah mengikuti mata kuliah kewirausahaan. Pengumpulan data dalam penelitian ini menggunakan skala niat berwirausaha, skala efikasi diri dan skala kecerdasan menghadapi rintangan. Teknik analisis statistik penelitian ini menggunakan teknik analisis regresi. Hasil penelitian menunjukkan bahwa efikasi diri berpengaruh positif dan signifikan terhadap niat berwirausaha dengan p = 0.000 (p < 0.01), dan koefisien determinannya sebesar 41.7 %. Kecerdasan menghadapi rintangan berpengaruh positif dan signifikan terhadap niat berwirausaha dengan p = 0.000, nilai koefisien determinasi sebesar 18.3%. Secara simultan menunjukkan ada pengaruh efikasi diri dan kecerdasan menghadapi rintangan secara bersama-sama terhadap niat berwirausaha dengan p sebesar 0.000 (p < 0.01). Koefisien determinasi sebesar 0.419. Hal ini berarti bahwa faktor efikasi diri dan kecerdasan menghadapi rintangan mampu memprediksi variabel niat berwirausaha sebesar 41.9 %, sedangkan 58.1 % diprediksi oleh variabel lain yang tidak diukur dalam penelitian ini.
GLOKALITAS SAPE"™ SEBAGAI KEARIFAN LOKAL KALIMANTAN BARAT Olendo, Yudhistira Oscar; Putra, Zakarias Aria Widyatama; Sagala, Mastri Dihita; Syam, Christanto; Ghozali, Imam
Jurnal Kajian Pembelajaran dan Keilmuan Vol 7, No 1 (2023): APRIL 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jurnalkpk.v7i1.63992

Abstract

Local ethnic culture like sape"™ provides solid local wisdom value for West Kalimantan people. Hence, in the rapid development of smart society 5.0, sape"™ as local wisdom faces stagnant situation as it is urged to view it as culture glocalization. The purpose of this study was to identify sape"™ in the landscape of West Kalimantan"™s local wisdom. In addition, this study aimed to explain sape"™ glocalization from the view of digitalization. This study was conducted through qualitative approach. The method of this study was existential phenomenology. The instrument of this study were unstructured observations and depth interview. The participant were practitioner, artist, and 5 sape"™ musicians. Data analysis technique was conducted through Van Kaam phenomenology: 1) grouping; 2) elimination; 3) thematic portray; 4) validation; 5) textural description; 6) structural description and; 7) textural-structural phenomenon description. This study found that the phenomenon of sape"™ as local ethnic culture had influenced local wisdom to glocalization. This means that sape"™ excitement was created by local cultural performance from the visual landscape of digitalization (glocalization). Sape"™ glocalization as West Kalimantan local wisdom became new concept of Indonesia heritage as it needs to be considered as UNESCO recognition. Moreover, this considers as the future work for researchers, reviewers, and sape"™ musicians to conduct more studies about local culture and global culture.
THE EIGHTH GRADE STUDENTS WRITING ABILITY OF DESCRIPTIVE TEXT AT SMPI NURUSSHOBAH MUMBULSARI Nuriyandani, Aan; Ghozali, Imam; Sabartono, Ribut
Jurnal Educazione : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Vol. 10 No. 1 (2022): Mei
Publisher : FKIP Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/edu.v10i1.1612

Abstract

Teaching writing is an important way for communication and also it helps us develop, organize and reinforce our thoughts. This research reports on an analysis of the eighth-grade students’ writing ability of descriptive text at SMPI Mumbulsari. 24 students were chosen as the sample. The method used in this study was descriptive research. The data from this research was collected from a writing test. It was found that the ability of the students in writing the descriptive text was in a fair category from the score. Based on the result, 1 student (Excellent), 7 students (Good), 10 students (Fair), 5 students (Poor), 1 student (Very Poor). Meanwhile, having to Analyze the students’ ability in each aspect of writing, it can be said was not quite satisfying. It can be know from the students’ mean score categorized as fair, and the students’ score based on the five aspects of the mechanic was low. Keywords: ability, descriptive text, writing skill
Politik Islam Nusantara Said Aqil Siraj di Media Massa Ghozali, Imam
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 7(2), December 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v7i2.8029

Abstract

This article aims to examine the political thoughts of Islamic Nusantara Said Aqil Siraj in the Mass Media. His various ideas in introducing peaceful, polite and cultured Islamic teaching in accordance with the character of Indonesia society through the mass media received negative attacks from group in the name off Nahdlatul Ulama Garis Lucu, caliphate fighters and religious figures who lost in the 2019 presidential election. Said Aqil Siraj’s open resistance against the onslaught of haters of Islam Nusantara as a from of Islamic politics in order to introduce the essence of Islamic teachings in multicultural, ethnic, tribal and religious society through his thoughts in the mass media. This research takes the form of a research library, namely collecting data related to said aqil siraj’s statements in the mass media, carrying out classification, analysis and drawing conclusions. The research result; first, Islam Nusantara which was developed by Said Aqil Siraj is an Islam that can coexist with culture and needs each other in certain ways. This problem will have implicatiions for the understanding and characteristics of the Indonesian Islamic community in behaving, speaking and behaving according to Indonesian culture wthout giving up their identity as a muslim who is obedient to Allah. Second, Islam Nusantara has implication for the political views of Islam Nusantara, which is Said Aqil Siraj’ strategi to introduce to the public that the Indonesian political system with the ideology of Pancasila and the concept of a Nation State in the form of the Unitary State of the Republic of Indonesia does not conflict with Islamic law.
Pelatihan Teknik Vokal Pada Paduan Suara Campuran di SMA Negeri 1 Pontianak Zakarias Aria Widyatama Putra; Dihita Sagala, Mastri; Oscar Olendo, Yudhistira; Ghozali, Imam; Rizky Oktaviari Satriyaningsih, Aline; Cantrik Putri Aditya, Mega
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023): Desember 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i2.155

Abstract

Pondasi paduan suara yang baik juga didukung sepenuhnya oleh teknik vokal dan pengemasan penampilan secara audio maupun visual. Berdasarkan permasalahan tim paduan suara SMA N 1 Pontianak, terdapat beberapa titik lemah tim pada beberapa segmen teknik vokal. Selain itu, balancing vokal dan performance perlu ditingkatkan. Maka daripada itu, tim pelaksana PKM bersama mitra membuat kerjasama berupa pelatihan teknik vokal dengan materi resonansi, artikulasi, frasering, balancing, dan peformance. Metode yang digunakan dalam pelatihan tersebut menggunakan: 1) ceramah dengan penjelasan materi teknik vokal; 2) demonstrasi dengan memberikan contoh aplikatif pada lagu Bagimu Negeri; dan 3) drill dalam pengembangan materi balancing dan performance. Hasil yang didapatkan peserta pelatihan merasa tertarik akan mendalami teknik vokal serta dilakukan langkah implementasi materi di ketugasan paduan suara upacara bendera. Menjadi benang merah dari kegiatan PKM ini adalah menjadi langkah kerjasama yang baik antara pelaksana dan mitra terlebih nantinya diadakan pelatihan dengan materi teknik vokal yang lebih mendalam.
Manajemen Keuangan Syariah Sarana Untuk Meningkatkan Keterampilan Pengelolaan Keuangan Keluarga Pada Ibu-Ibu Desa Blimbing Wuluh RW 2 Kecamatan Siwalan Kabupaten Pekalongan tri atmojo, galih; ghozali, imam; Safitri , Bella; bonita, vina; nur hapsari, yunita; sulaim assalimah, ummu; mustofa, bisri; ahlam rusdhy, tomy; amalia, silvina; fikri hidayat, muhammad
Dimas Canthing : Jurnal Pengabdian Masyarakat 2023: Dimas Canthing
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/jpm.vi.1697

Abstract

Keluarga merupakan kelompok terkecil, terpenting dan sangat mendasar dalam masyarakat dan bernegara. Salah satu permasalahan dalam keluarga yang dapat berujung kepada perceraian adalah masalah keuangan yang tidak dapat dikelola dengan baik. Pengelolaan keuangan dalam keluarga adalah cara mengatur keuangan keluarga dengan sistematis dan cermat melalui tahap perencanaan, implementasi dan evaluasi. Ibu rumah tangga dalam pengelolaan keuangan keluarga haruslah berpikir cerdas, cermat dan tepat dalam penggunaan keuangan agar senantiasa tercipta keluarga yang baik dan mengalami pertumbuhan secara kontiniu.Kegiatan Pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan penyegaran tentang penerapan manajemen keuangan syariah dalam kehidupan masyarakat. Pencapaian ini dilakukan melalui pelatihan dengan metode sosialisasi dan diteruskan sesi diskusi. Hasil yang didapat menunjukkan bahwa program pengabdian masyarakat berjalan dengan Lancar. Masyarakat sangat antusias mengikuti rangkaian sosialisasi tersebut. Melalui pelatihan ini diharapkan masyarakat Dukuh Blimbing Lor Desa Blimbing Wuluh dapat memahami pentingnya penerapan manajemen keuangan syari’ah dalam pengelolaan keuangan keluarga. REFERENSI Haryono, Yusuf (2001) Dasar-dasar Akuntansi jilid 1 Edisi 16, Yogyakarta : UPP AMP YKPN Henny Iskandar, Pengantar Aplikasi Komputer, , SE.,M.Kom.,MM, CV Budi Utama Ibnu Teguh Wibuwo (2018) Belajar Formula dan Fungsi Microsoft Excel, Komputer dan Teknologi Ikatan Akuntansi Indonesia. 2010, PSAK 109: Akuntansi Zakat dan Infaq/Sedekah. Triyuwono, Iwan. 2009. Perspektif, Metodologi, dan Teori Akuntansi Syariah. Raja Grafindo. Jakarta. Nurhayati, Sri dan Wasilah. 2014. Akuntansi Syariah di Indonesia. Edisi 3. Salemba Empat. Jakarta. Tutut Dwi Andayani, dkk. 2020. Pengembangan Desain Produk dan Pemasaran Kelompok Usaha Kerajinan Tangan Berbahan Tali Kur di Desa Siwatu. Volume 3 No 1. 2020. Arifiyanto, M., & Kholidah, N. (2021). 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The Moderating Role of Profitability in The Relationship Liquidity and Leverage on Financial Distress in Islamic Banking Nur Kholis; Ghozali, Imam; Harto, Puji
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-05

Abstract

The purpose of this study is to examine the role of profitability in moderating the relationship between liquidity and leverage on financial distress in Islamic banking. This study uses a quantitative descriptive approach, and the panel data analysis method is implemented using E-views 12. The sample Islamic banking companies listed on The Financial Services Authority (OJK) for a period of four years, namely the 2021-2024 period. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. The results showed that the liquidity ratio does not have a significant effect on financial distress, while leverage has a significant effect on financial distress. Profitability is unable to moderate the relationship between the liquidity ratio and financial distress, but profitability is able to moderate the relationship between leverage and financial distress. The implications of this study help to understand the development and performance of the companies studied and can be used as input and consideration for companies in taking steps to prevent bankruptcy.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . 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Rahma, Fara Aulia Rahmadilla, Alda Putri Ramadhani, Khoirun Nisa Ramadhanni, Annisa Rifka Ayu Annisa Risma Agustina Riyanarto Sarno Rizky Oktaviari Satriyaningsih, Aline Rizqi Abdul Majid Rozanah Katrina Herda, Rozanah Katrina S, Adilah Marhamah Sabartono, Ribut Safitri , Bella Safitri Maharani, Nabila Safrullah Sagala, Mastri Dihita Sak Rani Salsabila, Salsabila Salwa Puji Hastuti Santoso, Alvan Muhammad Hibatullah Satria Perdana, Bimo Satrianingsih, Aline Rizky Oktaviary Satrio, Dimas Rhoyhan Budi Selviani, Andini Setia Ani, Sari Setiawan, Eman Setyawan, Chandra Dwi Shakirani, Maritza Aulia Silaban, Chiristianly Yeri Silaban, Chiristianly Yery Sinaga, Dani Surya Sinulingga, Kevin Brema Saputra Sitepu, John Frans Sri Hartuti Steward, Steven Suha, Ainiyyah Hisanatus sulaim assalimah, ummu Sulaiman, Mochammad Hafidz SURYANTI Susilo, Nur Joko Sutanto Sutanto Sutomo, Ibnu Syamsul Arifin Tagor, Fatmi Audisa Tanjung Budi Hapsari Tesalonika, Laurent Stevani Totok Sumaryanto F., Totok tri atmojo, galih Tri Kurnia, Anies Trisharsiwi Trisharsiwi, Trisharsiwi Triyoni, Nisrina Alfunisa Lucky Udi Utomo Vita Dhameria Vivi Mardahlia Wahyuni Maria Endah Budi Wahyuni Wantika, Sunariyah Duwi Wardhani, Ika Desy Wibowati Sektiyani Wibowo, Nur Cahyo Widianti, Bethari Ayu Winda Istiandini Windasari, Wahyu Wisanggeni, Antonius Anadri Wulandari, Nashwa Ayunda Ratri Y. 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