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<![CDATA[PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN ]]>
<![CDATA[Utami, Yuni]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).  Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility]]>
<![CDATA[PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2011 - 2015) ]]>
<![CDATA[Setiono, Dedi Bangun]]>;
<![CDATA[Susetyo, Budi]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ PERMANA Vol 8, No 2 (2017): Pebruari ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001. Keywords: profitability, investment decisions, dividend policy, debt policy, corporate value]]>
<![CDATA[PENGARUH TEMPORARY DIFFERENCE DAN PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[mubarok, abdullah]]>
<![CDATA[ JEBI | Jurnal Ekonomi Bisnis Indonesia Vol 12 No 02 (2017): JEBI ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia ]]>
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DOI: 10.36310/jebi.v12i02.34
<![CDATA[Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 14 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 56 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis).Hasil penelitian ini menunjukan bahwa nilai signifikan temporary differences sebesar 0.000, permanent differences sebesar 0,015 dan ukuran perusahaanmemilikinilai signifikansebesar 0,548, dari hasil tersebut menunjukkan nilai signifikan lebih kecil dari 0.050, maka dapat disimpulkan bahwa temporary difference dan permanent difference berpengaruh secara signifikan terhadap pertumbuhan laba, dan ukuran perusahaan memiliki nilai signifikan sebesar 0,548, yangmenunjukkan nilai signifikan lebih besar dari 0.050, maka ukuran perusahaan tidak berpengaruh terhadap pertumbuhan laba. Penelitian ini menemukan bukti mengenai interaksi antara temporary difference dengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,026 dan permanent differencedengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,023 lebih kecil dari 0.050, dari hasil tersebut dapat disimpulkan bahwa interaksi antara temporary differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba. Dan permanent differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba.]]>
<![CDATA[PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN ]]>
<![CDATA[Utami, Yuni]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ PERMANA Vol 4, No 1 (2012): Agustus ]]>
Publisher : <![CDATA[PERMANA ]]>
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<![CDATA[The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components (lecturers, management accountants, students). Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility]]>
<![CDATA[Measuring the Effectiveness of Zakat Distribution at the National Board of Zakat of Bandung City ]]>
<![CDATA[Bahri, Efri Syamsul]]>;
<![CDATA[Aslam, Mohd Mizan Mohammad]]>;
<![CDATA[Wibowo, Hendro]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance ]]>
Publisher : <![CDATA[Itqanpreneurs Publishing, Yayasan Mitra Peduli Indonesia ]]>
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DOI: 10.57053/itqan.v2i2.23
<![CDATA[Zakat, collected by the National Board of Zakat (Baznas) of Bandung City, has practical value for the community's welfare. This study aims to measure the effectiveness of Zakat distribution in Baznas Bandung City. This research was conducted using quantitative methods. Data sourced from the Baznas Bandung City Financial Report for the 2017-2021 period. Distribution effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness in the distribution of Baznas Bandung City is in the Highly Effective category. Therefore, Baznas Bandung City needs to optimize the distribution of Mustahiq Zakat, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.]]>
<![CDATA[Overview of Buying and Selling in Islam ]]>
<![CDATA[Zamaluddin]]>;
<![CDATA[Mubarok, Abdullah]]>;
<![CDATA[Bahri, Efri Syamsul]]>
<![CDATA[ Journal of Multi-Disciplines Science Vol. 1 No. 2 (2023): Journal of Multi-Disciplines Science ]]>
Publisher : <![CDATA[Indo Consultan Energi ]]>
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DOI: 10.59921/icecomb.v2i1.9
<![CDATA[Buying and selling is a daily activity of the global community. This study aims to review buying and selling in Islam. This study uses a qualitative method. Descriptive research approach and literature review. Data obtained from reference journals. The results of this study explain the definition of buying and selling and buying and selling based on Sharia. The practice of buying and selling is explained in the Qur'an in Surah Al-Baqarah verse 275, which mentions leaving usury and buying and selling legally. Every Muslim needs to pay attention to the Sharia-based buying and selling mechanism.]]>
<![CDATA[The Effectiveness of Zakat Disbursement at the National Board of Zakat (Baznas) Kendal Regency ]]>
<![CDATA[Bahri, Efri Syamsul]]>;
<![CDATA[Aslam, Mohd Mizan Mohammad]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ Journal of Multi-Disciplines Science Vol. 1 No. 2 (2023): Journal of Multi-Disciplines Science ]]>
Publisher : <![CDATA[Indo Consultan Energi ]]>
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DOI: 10.59921/icecomb.v2i1.18
<![CDATA[Zakat has a significant role in improving people's welfare. One entity that manages Zakat for the community's welfare is the Kendal Regency National Amil Zakat Agency (Baznas). This study aims to measure the level of effectiveness of Zakat disbursement at the Baznas Kendal Regency. This research was conducted using quantitative methods. The data is sourced from the Kendal Regency Baznas Financial Report for 2020-2022. Disbursement effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 108 per cent. Thus, the level of effectiveness of Kendal Regency Baznas disbursement is in the Highly Effective category. Kendal Regency Baznas needs to optimize the disbursement of Zakat to Mustahiq, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.]]>
<![CDATA[Sosialisasi dan Pendampingan Pembuatan Laporan keuangan dan Perpajakan UMKM pada Toko Hijab di Benda Baru, Pamulang, Tangerang Selatan ]]>
<![CDATA[Mubarok, Abdullah]]>;
<![CDATA[Ningsih, Indria]]>;
<![CDATA[Nugroho, Aditya Riky]]>
<![CDATA[ Jurnal Pengabdian Sosial Vol 4 No 1 (2024): Jurnal Pengabdian Sosial ]]>
Publisher : <![CDATA[Universiitas Pamulang ]]>
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DOI: 10.32493/pbs.v4i1.38303
<![CDATA[Pengabdian pada masyarakat ini bertujuan untuk memberikan wawasan pengetahuan tentang pembuatan Laporan Keuangan dan perpajakan UMKM. Pengabdian dilaksanakan pada Toko Hijab di Benda Baru, Pamulang, Tanggerang Selata. Sasaran pengabdian ini adalah pemilik dan karyawan Toko Hijab di Benda Baru, Pamulang, Tanggerang Selata. Permasalahan yang terjadi dimitra diselesaikan dalam beberapa tahapan kegiatan yaitu persiapan, pelaksanaan dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahaluan terkait dengan permasalahan yang dihadapi mitra. Pelaksanaan dilakukan dengan pelatihan dan pedampingan dengan menggunakan metode presentasi materi dan dilanjutkan dengan diskusi serta tanya jawab. Evaluasi dari tahapan ini dilakukan dengan megumpulkan dan menyimpulkan data-data dari masing-masing tahapan kegiatan. Hasil dari kegiatan pengabdian masyarakat menunjukan tingkat keberhasilan dengan adanya kesuaian topik materi dengan informasi yang diperlukan oleh UMKM dalam menghadapi permasalahan yang selama ini terjadi. Adanya pengabdian ini membuat pengusaha UMKM dapat diselesaikannya permasalahan laporan keuangan dan juga perpajakan yang selama ini menjadi masalah bagi UMKM. Abstract This community service aims to provide insight into knowledge about preparing financial reports and taxation of UMKM. The service was carried out at the Hijab Shop in Benda Baru, Pamulang, South Tanggerang. The targets of this service are the owners and employees of the Hijab Shop in Benda Baru, Pamulang, South Tanggerang. Problems that occur in Mitra are resolved in several stages of activities, namely preparation, implementation and evaluation. Preparation is carried out by conducting a preliminary survey related to the problems faced by partners. Implementation is carried out with training and mentoring using material presentation methods and followed by discussions and questions and answers. Evaluation of this stage is carried out by collecting and summarizing data from each activity stage. The results of community service activities show the level of success with the suitability of the material topics with the information needed by UMKM in dealing with problems that have occurred so far. This service allows UMKM entrepreneurs to resolve financial reporting and taxation problems which have been a problem for UMKM.]]>
<![CDATA[The Implementation of Progressivism Philosophy Based on Educational Entities in Indonesia ]]>
<![CDATA[Bahri, Efri Syamsul]]>;
<![CDATA[Mubarok, Abdullah]]>
<![CDATA[ International Journal of Science Education and Cultural Studies Vol. 3 No. 2 (2024): ijsecs ]]>
Publisher : <![CDATA[Sultan Publisher ]]>
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DOI: 10.58291/ijsecs.v3i2.263
<![CDATA[In order to improve the quality of human resources, education entities in Indonesia implement an education system that includes elementary, middle, and high levels. One philosophical approach widely used in educational entities in Indonesia is the progressivism philosophical model. This research aims to determine the implementation of the progressivism philosophy in education in Indonesia. This research uses qualitative methods with two approaches: descriptive and literature study. Data is obtained randomly from various database sources—data disbursement using keywords related to the research theme. Next, data analysis was carried out descriptively by grouping it based on educational entities. The results of this research show that the philosophy of progressivism has been applied to various educational entities in Indonesia: Early Childhood Education (PAUD), Elementary Schools, Government, Formal Education Institutions, Madrasas, and Islamic Community Organizations. The results of this research have contributed to the insight that future research needs to be carried out regarding applying the philosophy of progressivism to non-formal education entities. Entities that wish to apply the philosophy of progressivism to their entities must pay attention to the implementation carried out by various entities in Indonesia.]]>
<![CDATA[PANDANGAN RASHĪD RIḌĀ TERHADAP ISRĀILIYĀT DAN AL-KITAB DALAM TAFSĪR AL-MANĀR ]]>
<![CDATA[Muhammad Akrom Adabi]]>;
<![CDATA[Abdullah Mubarok]]>
<![CDATA[ AL ITQAN: Jurnal Studi Al-Qur'an Vol 2 No 2 (2016): Al ITQAN Jurnal Studi Al-Qur'an ]]>
Publisher : <![CDATA[STAI AL-ANWAR SARANG ]]>
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DOI: 10.47454/itqan.v2i2.41
<![CDATA[This paper studies on RashÄ«d Riá¸Ä’s view on isrÄiliyyÄt and the Bible in his tafsir al-ManÄr. As a reformer in the field of exegesis, Riá¸Ä found urgent necessity in returning al-Qur’an to its original purpose which is to give guidance. The problem is that Riá¸Ä saw many authors of exegesis work (mufassir) before him give profuse and unnecessary exegetical discussion. To Riá¸Ä, displaying this kind of lavish information diverts from the original vision of al-Qur’an and cannot be tolerated. In this case, Riá¸Ä resolutely opposes the quotation of isrÄiliyyÄt. Interestingly, behind this stance, Riá¸Ä quotes the Bible in his work. This becomes the main focus of this study; how Riá¸Ä views isrÄiliyyÄt and the Bible, what is the essential difference between the two according to Riá¸Ä, and what is the reason behind his quotation of the bible and his opposition against isrÄiliyyÄt?. To analyze this topic, descriptive-analytical method is used. The result is, it is found that according to Riá¸Ä, isrÄiliyyÄt are just unfounded stories and not worth quoting. While the Bible in Riá¸Ä’s view is a holy book containing the New and Old Testament the truth of which is believed by the People of the Book themselves. In this case, Riá¸Ä believes that the source worth quoting is only one which is á¹£aḥīḥ and marfū’ from the Prophet. Whenever it has to be from the People of the Book, one should quote from the Bible even though Riá¸Ä himself realizes that there are many oddities in it. ]]>
