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Quality of Human Resources, Accounting Information Systems, Internal Control, and Accounting Policies as Determinants of Financial Statement Accountability Ardarani, Durita; Sari, Nila; Fajarudin, Ibnu; Wati, Emiliya Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1918

Abstract

Accountability of local government financial statements is an important aspect in realizing transparency and good governance, so that the quality of information presented can be trusted by the public. Increasing this accountability requires qualified human resources, reliable accounting information systems, effective internal controls, and consistent accounting policies. This research aims to analyze the influence of human resource quality, accounting information systems, internal control, and accounting policies on the accountability of regional government financial reports. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo Regency, with an observation period from the first quarter to the third quarter of 2024. The study utilized a quantitative research method incorporating descriptive and associative strategies. Questionnaires were administered to staff responsible for financial report compilation to gather data. Multiple linear regression was employed for data analysis to assess the impact of various factors on financial report accountability. The discoveries revealed that the quality of human resources, accounting information systems, internal control, and accounting policies positively and substantially influence regional government financial report accountability. The evidence points to the fact that enhanced human resource quality, upgraded information systems, efficient internal control measures, and sound accounting policies lead to heightened accountability in regional government financial reporting.
INITIATING VOCATIONAL EDUCATION IN PESANTREN: EFFORTS TO IMPROVE STUDENT COMPETENCIES TO FACE THE CHALLENGES OF GLOBALIZATION Fajarudin, Akhmad Afnan; Zahroh, Aminatuz
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

This article discusses how pesantren can develop the vocational skills of students through curriculum adaptation based on community needs, technology, and the job market. With the legal foundation of Law Number 18 of 2019 concerning Islamic Boarding Schools, these institutions can independently develop curricula that emphasize life skills, including technology, agribusiness, and entrepreneurship, without losing their Islamic identity. This research uses a qualitative method based on literature review, with relevant literature analysis. The research results show that pesantren are capable of creating outstanding students through the integration of religious and vocational education, thereby empowering the community, reducing unemployment, and improving the quality of life for the students. This research emphasizes the importance of collaboration between pesantren, vocational schools, and universities to strengthen the role of pesantren as centers of Islamic life skills-based education. Keywords:   Pesantren, Vocational Education, Santri Competence  
Sosialisasi Aplikasi Publish or Perish (PoP) Sebagai Sumber Pencarian Literatur Ilmiah Riantina, Eka Mustika; Sandi, Agus Ari; Tirana, Putri; Novera, Nadia; Fajarudin, M.; Utari, Era; Delima, Umi
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 1 No 2 (2023): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v1i2.325

Abstract

Kegiatan pengabdian masyarakat ini membahas tentang sosialisasi aplikasi Publish or Perish (PoP) sebagai sumber pencarian literatur ilmiah. Tujuan kegiatan pengabdian masyarakat ini memberikan pengetahuan dan pemahaman kepada mahasiswa tentang pentingnya penulisan karya ilmiah, dan penggunaan aplikasi Publish or Perish (PoP) dalam memudahkan pencarian literatur. Metode yang digunakan adalah presentasi, demonstrasi dan evaluasi. Hasil dari kegiatan ini memperlihatkan penulsian karya ilmiah sangat penting, dan salah satu kendala yang dihadapi adalah dalam pencarian sumber literatur. Publish or Perish (PoP) adalah salah aplikasi yang dapat digunakan untuk memudahkan pencarian sumber literatur tersebut
PENGUATAN SISTEM PENGAWASAN KEIMIGRASIAN UNTUK PEMBERANTASAN TPPO: ANALISIS YURIDIS DAN SINERGI ANTAR LEMBAGA Waskito, Sarwo; Saputra, Rio; Darmawan, Didit; Fajarudin, Mochamad; Junaidi, Junaidi
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.701

Abstract

Human trafficking is a traditional crime that poses a serious threat to human rights and national security. In Indonesia, the complexity of TPPO requires a strategic role from the Directorate General of Immigration as the frontline agency, particularly in controlling travel documents, monitoring border crossings, and preventing the exploitation of migrant workers. Through a literature review using a normative legal approach, this study analyzes the effectiveness of the role, legal basis, and forms of cooperation between Immigration and related institutions. Various regulations, such as Law No. 6/2011 on Immigration, Law No. 21 of 2007 on the Eradication of TPPO, and other implementing regulations, form a strong foundation for preventive and repressive actions against TPPO. The importance of cross-sectoral collaboration, improving technology-based surveillance systems, and public education for optimal prevention is also emphasized. The study's findings indicate the need to strengthen inter-agency synergy, improve regulations, and update surveillance systems to support the comprehensive eradication of human trafficking.
Mental Health Dalam Proses Pembelajaran Mata Pelajaran Aqidah Akhlak Kelas Vii Mts Kha Wahid Hasyim Bangil Fajarudin, Ahmad Aris
Center of Education Journal (CEJou) Vol. 4 No. 2 (2023): Central Journal of Education (CEJou) December
Publisher : Universitas Nahdlatul Ulama Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cejou.v4i2.384

Abstract

Mental Health atau dalam istilah Bahasa Indonesia Kesehatan jiwa merupakan hal yang paling penting dalam pembentukan karakter diri seseorang. Kondisi kesehatan jiwa yang baik memberikan dampak positif dalam bergaul dan menentukan sikap untuk mengambil tindakan yang terukur. Kesehatan jiwa perlu dilatih sejak dini. Pembelajaran mata pelajaran Aqidah Akhlak disekolah merupakan matapelajaran yang berkaitan dengan pembentukan kesadaran guna melatih kesehatan jiwa. Penelitian ini bertujuan untuk menganalisa pengaruh pembelajaran matapelajaran aqidah akhlak dengan kesehatan jiwa siswi kelas 7 di MTs KHA Wahid Hasyim bangil.
Collaboration of Hexahelix In Developing Natural Tourism Potential Fajarudin, Dading; Setiana, Nana; Supriadi, Unen; Hidayat, Moh. Taufik; Nariyah, Hery
Journal Research of Social Science, Economics, and Management Vol. 4 No. 2 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i2.696

Abstract

Kuningan Regency is located in the province of West Java which borders Central Java province, with good natural resources to be developed into tourism and becoming one of the sources of Regional Budget Revenue (PAD), so with this we conducted research on tourism in Kuningan Regency with The method we use is a qualitative method, namely by collecting data. From these results, it turns out that tourism is not yet optimal in Kuningan Regency due to the budget and lack of participation by the government and private sector in increasing tourism in Kuningan Regency. To increase tourism, collaboration between stakeholders is needed. The research results show that in the collaboration process carried out in developing tourism potential in the National Nature Tourism Park in Kuningan Regency, this cross-sector collaboration is effective in achieving sustainable development goals, especially at the village level. The success of this program illustrates the potential of the Hexa Helix collaborative model as a solution to global challenges.
Discursive Developments of Qur’anic Exegesis within the Indonesian Pesantren Tradition: A Bibliometric Analysis Idris, Haidar; Fajarudin, Akhmad Afnan
Risalatuna Journal of Pesantren Studies Vol. 5 No. 1 (2025): JANUARY
Publisher : Pesantren and Community Development Studies - Islamic Institute of Syarifuddin, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/rjps.v5i1.3540

Abstract

This study offers a comprehensive bibliometric analysis of Qur’anic exegesis (tafsir) within the Indonesian pesantren (Islamic boarding school) tradition over the past twenty-five years (2000–2025). Employing a Systematic Literature Review (SLR) and bibliometric mapping tools such as VOSviewer, the research identifies key themes, dominant methodological trends, and critical research gaps in this field. The results reveal that while pesantren hold a pivotal role in preserving and transmitting tafsir knowledge, scholarly attention to systematic studies in this area remains limited. Predominant research themes include Islamic education, civil society engagement, multicultural pedagogy, religious networks, and the socio-political role of tafsir. Methodologically, studies tend to lean on narrative and descriptive approaches, with limited quantitative or systematic review methodologies explicitly employed. This study bridges that gap by offering a conceptual synthesis and providing a thematic and network-based visualization of the field. The research contributes both to academic discourse by mapping the epistemic and thematic landscape of tafsir in pesantren, and to practical policy by offering insights that could inform curriculum development, pedagogical innovation, and future interdisciplinary research directions.
EKSPLORASI TARI MAANTA BATANGHARI: KAJIAN TENTANG NILAI BUDAYA, PENDIDIKAN, DAN PELESTARIAN TRADISI LOKAL Dwicahya Suryadi, Made; Nur Azizah, Siti; Nabila Azzahra, Tri; Adpariyanti, Leli; Fajarudin; Julianto, jefry; Hadid, Subron; Widiyono, Putut; Seli Safitri, Adinda; Ramadhani, Aulya; Karmila, Rosa
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04, Desember 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.20140

Abstract

Indonesia's rich and diverse culture includes dance as an important element in people's lives. One of the typical dance arts is the Maanta Dance from Batanghari Regency, Jambi Province, which has a significant role in traditional wedding processions. This dance not only conveys the beauty of movement, but also cultural values such as mutual cooperation, friendship and respect for tradition. This research aims to explore the cultural values, role of education, and efforts to preserve the Maanta Dance as cultural heritage. The research uses a qualitative approach with literature study as the main method, examining various literature related to the Maanta Dance and its relevance in the context of culture, education and preserving local traditions. Data is collected from written sources, such as relevant articles, journals and books. The research results show that the Maanta Dance has deep meaning as a symbol of harmony between families, tribal unity and respect for tradition. In an educational context, this dance is effective in instilling social and cultural values in the younger generation, as well as fostering a sense of love for the country. Conservation efforts are carried out through documentation, art festivals, and integration in formal and non-formal education. Innovation in dance presentation is also an important strategy to attract the interest of the younger generation without losing traditional values. Maanta Dance plays a big role in introducing Batanghari cultural identity amidst the increasingly strong challenges of globalization.   Keywords: cultural values, maanta dance, local traditions
Pengaruh pengenaan pajak restoran, harga dan sistem pembayaran terhadap keputusan pembelian produk Cafe Eskrimo Surabaya Putri, Febrianti; Fajarudin, Ibnu
Jurnal Kompetensi Ilmu Sosial Vol. 2 No. 1 (2023): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v2i1.19

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pengenaan Pajak Restoran, Harga dan Sistem pembayaran terhadap keputusan pembelian produk di Café Eskrimo Surabaya. Variabel bebas dalam penelitian ini adalah pajak restoran, harga, dan sistem pembayaran sedangkan variabel terikatnya adalah Keputusan pembelian. Metode yang di gunakan dalam penelitian ini yaitu menggunakan Metode Kuantitatif dengan data primer yang digunakan yaitu data kuesioner yang di ukur dengan skala Likert. Populasi dalam penelitian ini adalah konsumen Café Eskrimo. Metode pengambilan sampel yaitu Accidental sampling. Jumlah Responden yang digunakan dalam sampel ini sebanyak 100 responden. Analisis data menggunakan beberapa pengujian yaitu  uji Validitas, uji Reliabilitas, uji asumsi klasik, uji regresi liner berganda, uji koefisien, uji determinasi, uji T, dan uji F dengan meggunakan software IBM SPSS version 26. Dalam penelitian ini hasil uji t menunjukkan bahwa variabel Pajak Restoran (X1) berpengaruh secara parsial terhadap variabel Keputusan Pembelian (Y) dengan t hitung > t tabel yaitu 11.326 > 1,984, variabel Harga (X2) berpengaruh secara parsial terhadap Keputusan Pembelian (Y) dengan t hitung > t tabel yaitu 6.086 > 1,984 , dan variabel Sistem Pembayaran (X3) tidak berpengaruh secara parsial dengan t hitung -0.664 < 1,984, maka H1 dan H2 dapat diterima tetapi H3 di tolak. Hasil uji F menunjukkan bahwa nilai F sebesar 117.551 dengan taraf signifikan 0,000 yang lebih kecil dari 0,05 maka variabel Pajak  Restoran (X1), Harga (X2), dan Sistem Pembayaran (X3) berpengaruh secara simultan terhadap Keputusan pembelian Café Eskrimo dengan demikian Hipotesis H4 yang menyatakan Pengenaan pajak restoran, harga, dan sistem pembayaran berpengaruh secara simultan terhadap keputusan pembelian produk Café Eskrimo Surabaya diterima.  
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Pemilihan Karir Sebagai Konsultan Pajak Satria, Wulan Puspitasari; Fajarudin, Ibnu
Jurnal Kompetensi Ilmu Sosial Vol. 2 No. 1 (2023): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v2i1.27

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Pemilihan karir Sebagai Konsultan Pajak (Studi Pada Mahasiswa Akuntansi Universitas Narotama Surabaya). Variabel bebas dalam penelitian ini adalah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja dan personalitas. Sedangkan variabel terikat dalam penelitian ini adalah pemilihan karir. Teknik data analisis yang digunakan adalah analisis regresi linear berda. Hasil penelitian adalah: 1) Terdapat pengaruh penghargaan finansial terhadap pemilihan karir konsultan pajak, 2) Terdapat pengaruh pengakuan profesional terhadap pemilihan karir konsultan pajak, 3) Terdapat pengaruh pertimbangan pasar kerja terhadap pemilihan karir konsultan pajak, 3) Tidak terdapat pengaruh personalitas terhadap pemilihan karir konsultan pajak.