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All Journal Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) Jurnal Kependidikan Islamika Inside: Jurnal Keislaman dan Humaniora Ijaz Arabi Journal of Arabic Learning Al Mi’yar: Jurnal Ilmiah Pembelajaran Bahasa Arab dan Kebahasaaraban Jurnal al-Murabbi EDUKATIF : JURNAL ILMU PENDIDIKAN Tadrisuna : Jurnal Pendidikan Islam dan Kajian Keislaman Asatiza: Jurnal Pendidikan Aphorisme: Journal of Arabic Language, Literature, and Education Edulab : Majalah Ilmiah Laboratorium Pendidikan JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Bina Bangsa Ekonomika Indonesian Journal of EFL and Linguistics Al-Hijr: Journal of Adulearn World Ulumul Qur'an: Jurnal Kajian Ilmu Al-Qur'an dan Tafsir Jurnal Pengabdian Masyarakat Waradin Gemilang: Jurnal Manajemen dan Akuntansi Borneo Journal of Language and Education Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Nusantara Digital Innovation : International Journal Of Management JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Journal of Citizen Research and Development
Nasiruddin Nasiruddin
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayundah, Yuyun; Nasiruddin, Nasiruddin; Dumadi, Dumadi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.742

Abstract

This study aims to prove the influence of financial distress, profitability, profit quality, company size, and reputation of KAP (Public Accounting Firm). This type of research is a quantitative research with a type of secondary data obtained from the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection technique is purposive sampling based on certain criteria. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by  SPSS software. Based on the tests that have been carried out, financial distress, profitability, and the size of KAP partially have a negative and significant effect on audit delay; The quality of profits partially does not have a significant effect on audit delays; the size of the company has a positive and significant effect on audit delays. In addition, financial distress, profitability, profit quality, company size, and KAP reputation simultaneously have a significant effect on audit delays
Pengaruh Pengetahuan Akuntansi, Pendidikan Pemilik, dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi pada Pelaku UMKM Daniyati, Dini; Wulandari, Hilda Kumala; Nasiruddin, Nasiruddin
Journal of Citizen Research and Development Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3512

Abstract

Penggunaan informasi akuntansi adalah salah satu cara untuk mencegah usaha mikro kecil menengah (UMKM) gagal. Banyak pelaku UMKM yang belum menggunakan informasi akuntansi. Oleh karena itu, Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi, pendidikan pemilik, dan pengalaman usaha terhadap penggunaan informasi akuntansi pada pelaku UMKM di Kecamatan Banjarharjo, Kabupaten Brebes. Metode penelitian menggunakan metode kuantitatif dengan model regresi linier berganda. Populasi sejumlah 908 dan Sampel penelitian ini menggunakan teknik convenience sampling sejumlah 91 responden. Data dikumpulkan melalui kuesioner disebarkan kepada responden dan dianalisis menggunakan uji statistik. Hasil penelitian menunjukkan: Pengetahuan akuntansi memiliki pengaruh positif dan sangat signifikan terhadap penggunaan informasi akuntansi, Pendidikan pemilik berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi, Kemudian pengalaman usaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi. Lalu variabel pengetahuan akuntansi, pendidikan pemilik, dan pengalaman usaha secara simultan memiliki pengaruh positif dan sangat signifikan terhadap penggunaan informasi akuntansi oleh pelaku UMKM di Kecamatan Banjarharjo.
Penyuluhan Kewirausahaan pada Kelompok UMKM Desa Parereja untuk Meningkatkan Motivasi Berwirausaha Dwi Ariyanti Barkah; Dumadi, Dumadi; Ari Kristiana; Nasiruddin, Nasiruddin; Farhan Saefudin Wahid; Ubaedillah, Ubaedillah
Jurnal Pengabdian Masyarakat Waradin Vol. 2 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v2i3.275

Abstract

Desa Parereja merupakan salah satu desa yang ada di Kecamatan Banjarharjo yang terdapat beberapa kelompok usaha rumahan dan UMKM diantaranya produksi arumanis, kerupuk basreng, rengginang dan kerupuk centir. Dalam perkembangan usaha ada beberapa kelompok usaha yang masih terkendala dalam inovasi produk, pemasaran, pengemasan dan disstribusi produksi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan pemahaman ilmu tentang pentingnya melakukan motivasi dalam berwirausaha dan pentingnya melakukan inovasi pada usaha dengan kolaborasi ilmu dan teknologi yang dapat meningkatkan perekonomian lokal masyarakat. Bentuk kegiatan pengabdian ini dilakukan dengan metode sosialisasi melalui penyampaian materi oleh narasumber, tanya jawab dan diskusi. Peserta dalam pelaksanaan kegiatan ini adalah kelompok UMKM, kelompok Pemberdaya Kesejahteraan Keluarga (PKK) serta masyarakat umum yang berjumlah 33 orang. Hasil dari kegiatan ini yaitu peserta kegiatan memperoleh berbagai manfaat seperti: menambah pengetahuan dan pemahaman kepada masyarakat tentang pentingnya membangun motivasi dan jiwa kewirausahaan yang meliputi inovasi pada produk, pengemasan yang menarik pembeli serta pentingnya pembukuan selama kegiatan produksi berlangsung. Diharapkan dapat dijadikan pemberdayaan kepada masyarakat dalam mengembangkan usahanya serta siap dalam menghadapi persaingan pada tiap produk yang sama dengan keunggulan yang berbeda.
Evaluasi Kurikulum Qawa’id dengan Model CIPP di Madrasah Diniyyah Salafiyyah 4 Al-Munawwir Krapyak Ni'mah, Izzah Naelun; Zamzami, Muhammad Iqbal; Nasiruddin, Nasiruddin; Uzza, Hamzah Usaid
Asatiza: Jurnal Pendidikan Vol. 4 No. 2 (2023): Asatiza: Jurnal Pendidikan
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/asatiza.v4i2.853

Abstract

Madrasah Diniyyah Salafiyyah 4 is an educational institution whose curriculum contains many programs that support Qawa'id mastery. This study uses a qualitative approach and is a type of evaluation research using the CIPP (Context, Input, Process, and Product) evaluation model by Stufflebeam. This study aims to determine the planning, implementation, and evaluation of the Qawa'id curriculum in Madrasah Diniyyah Salafiyyah 4. In general, the management and organization of Madrasah Diniyyah Salafiyyah 4 has been made and implemented very well, but the results of the research show that the procedure for accepting non-student students mukim which is still unclear, there are several inadequate classes, teachers who do not make lesson plans independently, grade level is not yet high, students are not active enough, use of technology as a support for learning. The development and implementation of the curriculum has been very well designed and neatly structured, but there are several things that need to be evaluated, namely the involvement of students in passive learning and the use of media sources.
Pengaruh Kenaikan Tarif PPN dan Sosualisasi Tarif PPN terhadap Daya Beli Masyarakat : (Studi Empiris Mayarakat Kecamatan Larangan Kabupaten Brebes) Bela Dwi Defira; Dumadi, Dumadi; Nasiruddin, Nasiruddin; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2748

Abstract

Purchasing power is the ability of people to buy goods and services to meet their needs. This study aims to analyze the effect of increasing VAT rates and socialization of VAT rates on people's purchasing power. Sampling was obtained using purposive sampling technique, with a sample size of 400 respondents aged 20 years and over and already having jobs. The data analysis method used is data quality test (validity and reliability), classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation) for hypothesis testing using multiple linear regression, partial significance test (t test), simultaneous test (F test) and cqoefficient of determination (R2). The results of the study indicate that there is an effect of increasing VAT rates and socialization of VAT rates partially and simultaneously on people's purchasing power.
Pengaruh Literasi Keuangan dan Kemampuan Manajerial terhadap Kinerja Keuangan Toko Bangunan Wanasari Kabupaten Brebes Wahyu Firmansyah; Nasiruddin, Nasiruddin; Mohamad Badrun Zaman; Dumadi, Dumadi; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2750

Abstract

This research aims to analyze the influence of financial literacy and managerial ability on the financial performance of building material stores in Wanasari District, Brebes Regency. The background of this study is based on the importance of effective financial management and good managerial skills in supporting business success, especially in the building material store sector. The research method used is a quantitative method with a survey approach. Data was collected through questionnaires distributed to owners or managers of building material stores in Wanasari District, Brebes Regency. Data analysis was carried out using multiple regression analysis to test the proposed hypotheses. The results show that financial literacy has a positive and significant influence on financial performance. Similarly, managerial ability also proved to have a positive and significant influence on financial performance. Simultaneously, financial literacy and managerial ability together significantly affect the financial performance of building material stores. These findings indicate that improving financial literacy and managerial ability among building material store owners or managers can contribute to enhancing their business's financial performance.
Analisis Faktor-Faktor yang Mempengaruhi Minat Investasi di Pasar Modal : (Studi Empiris pada Mahasiswa di Kabupaten Brebes) Maulana Ghibran; Hilda Kumala Wulandari; Roni, Roni; Nasiruddin, Nasiruddin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2751

Abstract

This study aims to examine the influence of financial literacy, social environment, and financial ability on students' investment interest in Brebes Regency. A sample of 374 students was selected using the purposive sampling technique, with data collection through questionnaires. Data analysis used multiple linear regression. The results of the t-test showed that financial literacy (t = 3.456; p = 0.001), social environment (t = 6.782; p = 0.000), and financial ability (t = 9.308; p = 0.000) had a significant effect on investment interest. Simultaneously, all three variables also had a significant effect (F = 490.566; p = 0.000). These findings strengthen the Theory of Planned Behavior, where these three factors are the main determinants in shaping students' investment interests
Pengaruh Kesadaran Wajib Pajak dan Kepercayaan Wajib Pajak pada Pemerintah terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Bulakamba Rizqi Amellia; Roni, Roni; Nasiruddin, Nasiruddin; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2752

Abstract

This study aims to analyze taxpayer awareness and trust in the government in encouraging compliance with the payment of Land and Building Tax (PBB) in the Bulakamba District. A quantitative method was used in this research, with data collection carried out through the distribution of questionnaires to 100 respondents who are PBB taxpayers in the area. The data analysis technique used is multiple linear regression with the help of SPSS software. The results of the study indicate that both taxpayer awareness and trust in the government have a positive and significant impact on taxpayer compliance in fulfilling their obligations to pay PBB. The conclusion of this study is that increasing public understanding and trust in the government can be an important factor in supporting improved tax compliance in the area.
Analysis of Production Cost Calculation Using the Full Costing Method to Determine Prices Production Mainstays in Tempe Business Ziad Imadulbilad; M. Badrun Zaman; Anisa Sains Kharisma; Nasiruddin Nasiruddin; Dwi Harini
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.538

Abstract

The purpose of this study is to determine and analyze the price main production Tempe Berkah Wasis Susanto per unit if calculated using the method full costing and difference price main production Tempe Berkah Wasis Susanto used so far with the full costing method. This type of research is a case study with the object of research Tempe Berkah Wasis Susanto business. Data collection was carried out through in-depth interviews and direct observation. Data analysis used qualitative descriptive analysis. The results of the study showed that the cost of production of Tempe Berkah Wasis Susanto per unit when calculated using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400. The cost of production using the full costing method was Rp47,516,250 higher than the calculation results used by the business actor of Rp43,050,000 with a difference of Rp4,466,250. The cost of production per unit using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400 with a difference of Rp650.
Co-Authors Agung Setiyawan, Agung Ainun Jariah Althafullayya, Muhammad Raffin Anisa Sains Kharisma Ari Kristiana Atikasari, Nurul Ayundah, Yuyun Azzahra, Luthfi Qolbi Bela Dwi Defira Daniyati, Dini Doni Uji Widiatmoko, Syaikhu Rozi And Dumadi, Dumadi Dwi Ariyanti Barkah DWI HARINI Eny Fahrati Fajar Nur Iman Farhan Saefudin Wahid Heni Herawati Heraldo, Duarte Hidayah, Ni'matul Hilda Kumala Wulandari Ila Rosilawati Karlina Karlina Khofifah Khofifah Kurdi, Muqarramah Sulaiman Kurnia Ningsih M. Badrun Zaman Mahmudah Mahmudah MASRURO, LAILATUL Maulana Ghibran Mawaddah, Ainun Mitrajati, Kenyo Mohamad Badrun Zaman Ni'mah, Izzah Naelun Noor Fadiawati Purnama, Boby Bagas Putra, Sudarmadi Putra, Wahyu Hanafi Rahayu Rahayu Ramadhan, Ahmad Rizki Rizaq, Muhammad Rizqi Amellia Rojudin, Didin Roni Roni Roni, Roni Saariah, Saariah syarafina, Dea agta Tulus Musthofa, Tulus Ubaedillah Ubaedillah, Ubaedillah Uzza, Hamzah Usaid WAHYU FIRMANSYAH Wulandari, Hilda Kumala Yenny Ernitawati Zahasfan, Alvian Iqbal Zamzami, Muhammad Iqbal Ziad Imadulbilad