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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JURNAL KOMUNIKATIO Jurnal Dunia Kesmas PROFICIO: Jurnal Pengabdian Masyarakat Proceeding International Seminar of Islamic Studies Jurnal Bisnis, Ekonomi Syariah dan Pajak
Harisman Harisman
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Religion Arts Humanities Astronomy Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN KLIEN, KESULITAN KEUANGAN, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015) Harisman Harisman; Yesi Mutia Basri; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This studied examines the effect of client firm size, financial condition, KAP size and management change on auditor switching. The sample of this study is 32 of manufacturing companies that listed in Bursa Efek Indonesia period 2013-2015. Analytical techniques used to perform the hypothesis testing is purposive sampling method with secondary data and the method of collected data is documentation method. The data got from website www.idx.com. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed all the variable independent had effect on auditor switching, with nagelkerke r square value 0,423 or 42,3%. The first variable independent firm size client had effect on auditor switching with significance value of 0.021 and H1 accepted, the second variable independent financial distress had effect on auditor switching with significance value of 0.016 and H2 accepted, the third variable independent KAP size had effect on auditor switching with significance value of 0.009 and H3 accepted and the last variable independent management change had effect on auditor switching with significance value of 0.016 and H4 accepted.Keyword : client firm size, financial distress, kap size, management change, auditor switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEAKTIFAN KADER POSYANDU DI DESA MULANG MAYA KECAMATAN KOTABUMI SELATAN KABUPATEN LAMPUNG UTARA TAHUN 2012 Harisman Harisman; Dina Dwi Nuryani
JURNAL DUNIA KESMAS Vol 1, No 4 (2012): Volume 1 Nomor 4
Publisher : Fakultas Kesehatan Masyarakat Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jdk.v1i4.341

Abstract

Upaya yang perlu dilakukan dalam rangka meningkatkan pelayanan cakupanposyandu di Desa Mulang Maya Kecamatan Kotabumi Selatan Kabupaten Lampung Utaradengan meningkatkan peran kader dalam setiap kegiatan posyandu melalui pembinaanoleh petugas. Tujuan penelitian diketahuinya faktor-faktor yang mempengaruhi keaktifankader posyandu di Desa Mulang Maya Kecamatan Kotabumi Selatan Kabupaten LampungUtara Tahun 2012.Jenis penelitian ini kuantitatif dengan metode penelitian cross sectional. Populasiadalah semua kader posyandu di Desa Mulang Maya Kecamatan Kotabumi SelatanKabupaten Lampung Utara sebanyak 50 orang dari 10 Posyandu dengan jumlah sampel50 orang, analisa menggunakan uji Chi-square (c2).Hasil uji statistik didapatkan ada pengaruh tingkat pendidikan (p-value = 0,005),pengetahuan (p-value = 0,015), penghargaan kader (p-value = 0,025) dan dukungankeluarga (p-value = 0,015) terhadap keaktifan kader posyandu di Desa Mulang MayaKecamatan Kotabumi Selatan Kabupaten Lampung Utara Tahun 2012Saran, bagi petugas kesehatan diharapkan untuk terus menggerakkan kader posyandudalam melaksanakan kegiatan posyandu secara aktif dengan memberikan penyuluhansecara berkala pada kader posyandu dan bagi masyarakat diharapkan ikut berperanserta aktif untuk mendukung kader posyandu, dengan cara memberikan dukunganberupa informasi dan fasilitas yang kepada kader posyandu yang ada.Kata Kunci : Keaktifan Kader, Posyandu
Analysis Of Sharia Purple Load System On Settlement Of Sharia In Islamic Law Perspective Indonesia Fajriawati Fajriawati; Harisman Harisman; Dedi Muhruzani Nurlubis
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study analyzes the normative juridical approach in the process of qualitative data. Sharia pawning loading system is a new economic phenomenon since the regulation of Law 7 of 1992 in conjunction with Law 10 of 1998 in conjunction with Law number 21 on Islamic banking, this regulation is responded by the National Sharia Council and issued Fatwa number 25 / DSN- MUI / III / 2002 concerning rahn. The problem formulation in this research is how the sharia pawning system is charged to the pawn holder and whether the imposition of sharia pawning costs can be said to be usury in the perspective of Islamic Law based on the results of the analysis of the loading system can be seen from insurance services storage costs, security costs and processing fees. Therefore, Islamic pawnshop is very necessary for the future to tie the economy in Indonesia.
ELECTION INFORMATION CAMPAIGN AND THE PERCEPTION OF CAMPAIGN PROPS IN THE BEGINNER ELECTION Harisman Harisman; Guntur Freddy Prisanto; Niken Febrina Ernungtyas
JURNAL KOMUNIKATIO Vol. 7 No. 1 (2021): Jurnal Komunikatio
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (907.515 KB) | DOI: 10.30997/jk.v7i1.4231

Abstract

The 2019 simultaneous general election formed discourse in society with massive information seeking, rapid information dissemination and discussions related to the general election. Before the election starts, every candidate has the opportunity to campaign. The campaign is an opportunity that is always given to pairs of presidential and legislative candidates. This study aims to describe the search for information about elections by first-time voters and their perceptions regarding campaign props. This study uses a qualitative approach using a case study strategy. The data collection technique used in-depth interviews with four first-time voters who live in Depok, West Java. Based on the results of coding and thematic analysis that has been carried out, there are four main themes that have emerged regarding the search for election information among first-time voters. The four main themes are political engagement, banners as campaign props, social media and information seeking. This study concludes that early voters use social media and campaign props as information source for the election decision.
PENERAPAN NILAI-NILAI PANCASILA TERHADAP ANAK DIDIK DALAM PENGEMBANGAN NILAI MORAL BANGSA DI SANGGAR BIMBINGAN INTAN BAIDURI SELAYANG MALAYSIA Aimalike, Azqiya; Harisman Harisman
PROFICIO Vol. 5 No. 2 (2024): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i2.3478

Abstract

Pancasila memiliki makna tersendiri bagi Bangsa Indonesia, yaitu sebagai dasar negara, sebagai pandangan hidup Bangsa Indonesia, sebagai pandangan jiwa dan kepribadian Bangsa Indonesia, sebagai alat pemersatu bangsa, sebagai paradigma dalam kehidupan bermasyarakat, berbangsa, dan bernegara bagi Bangsa Indonesia, serta sebagai paradigma reformasi. Garis-Garis Besar Haluan Negara secara tersirat menyatakan bahwa pendidikan moral adalah program pendidikan yang memperhatikan psikologi dan disajikan untuk tujuan pendidikan, menata dan menyederhanakan sumbersumber moral. Moral Bangsa Indonesia itu sendiri adalah Pancasila yang mana tiaptiap sila itu relevan dengan sikap, perilaku, tingkah laku, yang dapat diterima secara luas oleh masyarakat di negara bahkan di dunia internasional. Dikarenakan moral ini sangat penting dalam kehidupan sosial setiap orang, oleh karena itu sedari dini diajarkkan pendidikan moral kepada anak-anak terutama moral bangsa Indonesia. Tujuannya agar kelak mereka dapat berperilaku dengan baik sehingga mudah diterima di lingkungan masyarakat manapun. Metode pelaksanaan yang digunakan yaitu service learning dengan tahapan pra implementasi, implementasi, dan pasca implementasi. Hasil dari kegiatan ini menunjukkan bahwa peserta didik di Sanggar Bimbingan Intan Baiduri Selayang Malaysia mulai berperilaku/bersikap sesuai dengan nilai-nilai Pancasila serta memahami dan mengetahui makna dari Pancasila itu sendiri beserta penerapannya.
Tinjauan Hukum Islam terhadap Akad Sewa Menyewa Ruko Tempat Jualan di Desa Sungai Rengas Kecamatan Maro Sebo Ulu Kabupaten Batanghari Harisman Harisman; Mashudi Hariyanto; Musaddad Al Basry
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1484

Abstract

A shophouse rental in Sungai Rengas Village is suspected of being subject to fraud, one of which is related to unilateral price changes. The price determined at the beginning of the agreement was changed midway by the shophouse owner. The tenant who rented the additional shophouse as a game room suddenly experienced a unilateral price change. The price that had been determined at the beginning of the agreement, which was to be available once a month and the amount was determined at the beginning, but suddenly the shophouse owner changed it. The party renting the additional shophouse as a game room was ordered to pay all electricity to the tenant, which was initially covered by the shophouse owner. However, midway through the agreement, the electricity payment suddenly changed, all payments were borne by the party renting the additional shophouse as a game room, and the electricity payment had to be allowed once a week. The type of research in this study is empirical, which in other words is a type of sociological legal research and can also be called field research, namely studying the applicable legal provisions and what happens in reality in society. Based on the research results that the price changes that occurred to the tenant who added a field for the game area are not in accordance with Islamic law, because it violates one of the valid conditions of ijarah and is also not in accordance with the legal basis for determining prices. According to Islamic law, ijarah is a binding contract (al-'aqd aL-biasa), is a contract where if all the pillars and conditions have been fulfilled, then the contract is fully binding and each party cannot cancel it without the consent of the other party, the same as the rental contract and debt, both parties have agreed and have fulfilled the pillars and conditions of the ijarah contract immediately both are bound to each other. As in the case of not returning the rent, the market party.
Co-Authors Aimalike, Azqiya Dedi Muhruzani Nurlubis Dina Dwi Nuryani Ernungtyas, Niken Febrina Fajriawati Guntur Freddy Prisanto MASHUDI HARIYANTO Musaddad Al Basry Pipin Kurnia Yesi Mutia Basri