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All Journal Teknotan: Jurnal Industri Teknologi Pertanian Diponegoro Journal of Management Jurnal Mahasiswa Prodi SI Manajemen Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Ziswaf : Jurnal Zakat dan Wakaf Jurnal Riset Keuangan dan Akuntansi (JRKA) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Sisfokom (Sistem Informasi dan Komputer) SYARI'AH : Jurnal Ekonomi Syari'ah JURNAL PengaMAS Jurnal Peternakan (Jurnal of Animal Science) Ensiklopedia of Journal International Journal of Islamic Business and Economics (IJIBEC) JURNAL AGRI-TEK Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Diklat Review : Jurnal manajemen pendidikan dan pelatihan Industrial Engineering Journal (IEJ) Jurnal Bisnis Tani JURNAL TEKNIK SIPIL UNAYA Marine Kreatif Jurnal Ilmiah Akomodasi Agung Sriwijaya Bioscientia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Progressive Mathematics Education Tropical Animal Science BIOVALENTIA: Biological Research Journal Legal Protection for the Partnership Agreement Parties Jurnal Kajian Islam Modern International Journal of Advanced Multidisciplinary ITQAN: Journal of Islamic Economics, Management, and Finance Aceh International Journal of Science and Technology Jurnal Akuntansi dan Teknologi Keuangan Journal of Critical Realism in Socio-Economic (JOCRISE) Aceh Journal of Animal Science Jurnal Akuntansi dan Keuangan Islam (JAKIs) Tourism, Hospitality and Culture Insights Journal MARAS : Jurnal Penelitian Multidisplin Prosiding Seminar Nasional Unimus GREAT: Jurnal Manajemen dan Bisnis Islam Dharma: Jurnal Pengabdian Masyarakat Ameena Journal Journal of Islamic Economic Laws Global Insights in Management and Economic Research Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Mustafa Kamal
Fakultas Ekonomi Universitas Pasir Pengaraian
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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The Effect of The Characteristics of the Board of Directors and Sharia Supervisory Board on The Distribution of Zakat of Islamic Banks In Indonesia Hariz, Muhammad; Baehaqi, Ahmad; Kamal, Mustafa; Kian, Behnam
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.9059

Abstract

This study aims to test the effect of the characteristics of the Board of Directors and the Sharia Supervisory Board on the distribution of Zakat to third parties by Islamic banks in Indonesia. This research uses an associative quantitative approach using panel data regression. The data is secondary from Islamic banks' annual reports in Indonesia registered with OJK for 2021-2023. The sampling method used was purposive sampling, and a sample of 11 Islamic banks with 33 annual reports. The results showed that the number of meetings of the Board of Directors and the number of meetings of the Sharia Supervisory Board did not affect the distribution of Zakat. Meanwhile, the educational background of the Board of Directors has a negative effect on the distribution of Zakat, and the educational background of the Sharia Supervisory Board has a positive effect on the distribution of Zakat. The implications of this research can theoretically be used as a reference for further research. Practically, this research can be used as a reference material for Islamic banks in Indonesia and similar countries in optimizing social performance and evaluation material, especially for distributing Zakat to third parties.
The Influence of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance of E-commerce Users on Online Shopping Entrepreneurs Mandasari, Resty; Kamal, Mustafa; Helmiati, Helmiati
Global Insights in Management and Economic Research Vol. 1 No. 01 (2025): Global Insights in Management and Economic Research
Publisher : INSPIRETECH GLOBAL INSIGHT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/Gimer.v1i01.4

Abstract

Purpose of the study: This research aims to examine the influence of understanding tax regulations, tax rates, and taxpayer awareness on taxpayer compliance among e-commerce entrepreneurs in Bangkinang City, Indonesia. The study addresses the growing need for effective tax administration in the rapidly expanding digital economy sector. Materials and methods: A quantitative approach was employed utilizing a survey questionnaire distributed to 150 e-commerce entrepreneurs in Bangkinang City. The sampling technique used was purposive sampling with specific inclusion criteria. Data were collected between January and March 2025 and analyzed using multiple linear regression analysis. Results: The findings revealed significant positive relationships between understanding tax regulations (β = 0.412, p < 0.01), taxpayer awareness (β = 0.376, p < 0.01), and taxpayer compliance. However, tax rates showed a significant negative relationship with compliance (β = -0.298, p < 0.01). The coefficient of determination (R²) indicated that these three variables collectively explain 68.3% of the variance in taxpayer compliance. Conclusions: The study concludes that enhancing taxpayers' understanding of e-commerce tax regulations and raising taxpayer awareness are crucial strategies for improving compliance. Additionally, the negative impact of tax rates suggests that tax authorities should consider optimizing rate structures specific to e-commerce businesses to encourage compliance.
Effectiveness of Green Feed and Tofu Dregs Mixture on Rectal Temperature, Heart Rate and Respiratory Frequency of Sheep Sari, Wenny N.; Syakir, Ahmad; Kamal, Mustafa; Wahyudi, Reza; Mustaqim, Mustaqim
Aceh Journal of Animal Science Vol 10, No 2 (2025): June 2025
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13170/ajas.10.2.45717

Abstract

Sheep feed sources can be provided in the form of forage and tofu dregs, and the most important thing is feed that meets the needs of protein, carbohydrates, fat, and vitamins and minerals. This study aims to determine the effect of feeding between forage and tofu dregs on rectal temperature, respiratory rate and heart rate. This study was conducted from October to November 2024. The design used in this study was a Randomized Block Design (RAK) with 4 treatments and 3 replications. The results of the study can be concluded that the effect of providing different forage and tofu dregs showed no significant difference (P 0.05) on rectal temperature, heart rate and respiratory rate of sheep. The highest average rectal temperature was seen in treatment D, which was 37.740C and the lowest average was in treatment B, which was 37.640C. The highest average heart rate was seen in treatment D, which was 64.84 times/minute and the lowest average was in treatment B, which was 58.04 times/minute. The highest average respiratory frequency was seen in treatment D, namely 71.93 times/minute and the lowest average was seen in treatment A, namely 66.49 times/minute.
PERAN BAHASA INDONESIA DI OBJEK WISATA DESA PEMATANG SERAI KABUPATEN LANGKAT kamal, Mustafa
Tourism, Hospitality And Culture Insights Journal Vol 5 No 1 (2025): Tourism, Hospitality And Culture Insights Journal
Publisher : Politeknik Pariwisata Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36983/thcij.v5i1.841

Abstract

This research aims to identify and analyze the potential of local culture as a tourist attraction in Pematang Serai Village, Lalat Regency. This village has a rich culture in the form of traditional arts, customs, and local culinary that reflect the identity of the local community. A qualitative approach was used in this study through field observation and interviews. The results of the study show that the local cultural potential of this village strongly supports the development of community-based tourism, especially with the existence of river tourism and culinary attractions. However, tourism development still faces challenges such as lack of infrastructure, limited promotion, and low public awareness of the economic value of the tourism sector. Empowerment efforts through tourism village programs and increasing community participation are the main keys in creating sustainable and competitive tourist destinations. This research recommends improving infrastructure, community education, and active promotion to strengthen the position of Pematang Serai Village as a cultural-based tourist destination.
PENGARUH PEMBERIAN KONSENTRAT DAN HIJAUAN YANG BERBEDA TERHADAP RESPONS FISIOLOGI (SUHU REKTAL, DENYUT JANTUNG DAN FREKUENSI PERNAPASAN) SAPI ACEH : THE EFFECT OF DIFFERENT CONCENTRATE AND FORAGE FEEDING ON THE PHYSIOLOGICAL RESPONSES (RECTAL TEMPERATURE, HEART RATE, AND RESPIRATORY RATE) OF ACEH CATTLE Kamal, Mustafa; Amran, Muhammad; Suryani, Suryani; Aldi, Aldi
Tropical Animal Science Vol. 7 No. 1 (2025): TROPICAL ANIMAL SCIENCE
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/tas.v7i1.1838

Abstract

This study aims to determine the effect of different feed ratios between concentrate and forage on the physiological responses of Aceh cattle. The study was conducted from December 20, 2023, to January 17, 2024, in Juli Makmu, Juli Mee Teungoh, Kecamatan Juli, Kabupaten Bireuen. The design used in this study was a Completely Randomized Design (CRD) with 4 treatments and 3 replications. The results of the study indicate that the effect of different concentrate and forage feeding did not significantly differ (P>0.05) on the physiological responses (rectal temperature, heart rate, and respiratory rate) of Aceh cattle. The highest average rectal temperature was observed in treatment D, at 38.63°C, and the lowest average was found in treatment A, at 38.53°C. The highest average heart rate was observed in treatment D, at 72.96 beats/min; the lowest average was found in treatments A, B, and C, at 72.09 beats/min. The highest average respiratory rate was observed in treatment D, at 32.84 breaths/min; the lowest average was found in treatment A, at 32.60 breaths/min. Meanwhile, the highest average environmental temperature was observed in treatment D, at 27.67°C, and the lowest average was found in treatment A, at 27.00°C. The conclusion of the research conducted is that the provision of different concentrates and forages does not significantly affect Aceh cattle's physiological response.
Pengaruh Olahraga Jalan Cepat dan Diet terhadap Tekanan Darah Penderita Prahipertensi Pria Kamal, Mustafa; Kusmana, Dede; Hardinsyah, Hardinsyah; Setiawan, Budi; Damanik, Rizal M.
Kesmas Vol. 7, No. 6
Publisher : UI Scholars Hub

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

Abstract

Diet mengendalikan hipertensi orang Indonesia di Jakarta (dietary approach to stop hypertension for Indonesian at Jakarta, disingkat DASHI-J) dan olahraga jalan cepat dapat mengurangi berat badan dan menurunkan tekanan darah pada pasien prahipertensi. Tujuan penelitian ini adalah mengevaluasi diet dan olahraga tersebut dengan desain penelitian clinical trial terhadap 100 laki-laki berusia 25 – 55 tahun di PT Krama Yudha Ratu Motor. Responden dialokasikan secara acak dalam 4 kelompok perlakuan meliputi kelompok diet (A), kelompok olahraga jalan cepat (B), kelompok diet dan olahraga jalan cepat (C), dan kelompok kontrol (D). Kelompok A dan C menerima diet 5 hari dalam seminggu selama 8 minggu. Kelompok diet DASHI-J diberikan makan siang dan makan malam. Setelah 2 bulan intervensi, berat badan, indeks massa tubuh, visceral fat, body fat, lingkar perut, tekanan darah sistolik dan diastolik, kolesterol serum dari semua kelompok menurun secara signifikan. Penurunan tertinggi terjadi pada kelompok diet DASHI-J dan olahraga jalan cepat dengan penurunan berat badan 4,18 kg, indeks massa tubuh 1,50 kg/m2, tekanan darah 12,00 mmHg/8,60 mmHg. Diet DASHI-J dan olahraga jalan cepat berperan menurunkan berat badan, indeks massa tubuh, serta tekanan darah sistolik dan diastolik. Dietary approach to stop hypertension for Indonesian at Jakarta (DASHI-J) and brisk walking exercise could reduce body weight and blood pressure of males prehypertension. The objective of the study was to evaluate DASHI-J by an experimental clinical trial conducted with 100 male subjects, aged 25 – 55 years divided randomly into 4 groups: DASHI-J diet group (A), brisk walking exercise group (B), DASHI-J and brisk walking exercise group (C), and control group (D). Group A and C got 5 days a week for 8 weeks diet. DASHI-J group was given lunch and dinner. After 2 months of intervension, the body weight, body mass index, body fat, visceral fat, waist circumference, systole, diastole, cholesterol serum of the groups all reduce significantly. The highest reduction of those intervention achieved by DASHI-J and brisk walking exercise group with body weight decreased 4.18 kg, Body Mass Index (BMI) 1.50 kg/m2, blood pressure 12.00/8.60 mmHg. This implies that DASHI-J and brisk walking exercise play a significant role in reducing body weight, BMI, and both sistolic and diastolic blood pressure.
Co-Authors Abbas, Sarah Mardhiyah Abdullah Lawang, Karimuddin Abdullah, Afrizal Agung Firmansyah Ahmad Baehaqi, Ahmad Ahmad Syakir Ahok Alpabeta, Ahok Akbar, Muhammad Ilman Aldi, Aldi Amiruddin Amri, Nurullah Analisa Anang Susanto Anggito, Yuvens Anggriawin, Mirza Apriani, Elsa F. Arrafiqur Rahman Asep Supriatna, Asep Asmaul Husna Asnawi Abdullah Auzar Ali Azhari Azhari Bahri, Efri Syamsul Basem, Zamhir Budi Setiawan Dalimunthe, Femmy Indriany Dede Kusmana Desnelli Desnelli Dessy Artina Djati, Stefano Rahadian Rama Elyanta, Marciella Emilda Firdaus Endri Junaidi, Endri Erika Dian Nofita, Erika Dian Erwin Nofyan, Erwin Eva Herlina Fahma Riyanti Fathoni, Abdullah Alkhosik Fatma Fauzan, Muhammad Arkan Ferlinahayati Ferlinahayati Fidaus, Muhammad Fifyanita Ghanimata Fitra, Khairul Fitriani, Rita Hamdi Harmen Hamidah . Handayani, Putu Wuri Hanif Muchdatul Ayunda Hanifa Marisa Hardinsyah Hariani*, Poedji Loekitowati Hariz, Muhammad Haryadi - Hayuningtyas, Afwa Helmiati Helmiati Hendrizal Hendrizal Hendrokumoro Hermawan, Hendrik Hilka Yuliani, Hilka Husein, Husein Husin, Hasanuddin Husna, Naziratil Hutahaean, Theresia Idram, Irwansyah INDAH RAHMASARI Indrastuti, Sri Ismail Sulaiman Jamaluddin, Inayah Auliannisa Jamalwi Juswardi Juswardi, Juswardi Kasmadi Kasmadi Khairul Amri Kian, Behnam Kurniasari, Dwi Layla Hafni Litra Diantara Lubis, Ahmad Tarmidzi Mandasari, Resty Mannan, Muhammad Ramdan Abdul Mardiyanto Mardiyanto Maya Indra Rasyid Muhamad Muhamad Muhammad Amran Muhammad Yasir Muhammad Zakaria Muharni Muharni Mukhtar, Masrizal Mupidah, Yulia Mustaqim Mustaqim, Mustaqim Ngatemin, Ngatemin Nur Kholis Nuraini Nuraini Patricia, Margareth Pramono, Rudi Dwi Pratiwi, Rianti Putri, Librina Tria Qadar, Amri Rahmadani, Annisa Rahmasari, Nafira Putri Rais, Mursal Ramadhani, Audya Rahma Ramdani, Opi Risfidian Mohadi Rismayanti Rismayanti Risnadi Irawan Rizal M. Damanik Saleh, Juwaini Salni Sari, Wenny N. Sari, Weny Novita Sepky Mardian Sri Maryati Surya, Cardy Suryani Suryani Syafrina Lamin, Syafrina Syakir, Ahmad Syukriah Syukriah, Syukriah T, Dominicus Josephus Swanto Tetuko Barruansyah, Rauf Tri Tarwiyani Triwardana, Singgih Triyanto, Abdi Umiyati Wahyudi, Reza Yadi Oktariansyah Yasin, Wahid Yulizar Yulizar Yupit Sudianto Yusdiana, Yusdiana Zul Hazril, Muhammad Zulkifli Zulkifli