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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Humanika : Kajian Ilmiah Mata Kuliah Umum Jurnal Peternakan Sriwijaya E-Jurnal Agroekoteknologi Tropika (Journal of Tropical Agroecotechnology) Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Lahan Suboptimal Jurnal Agrista Jurnal Floratek Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter Journal of Tropical Soils Sains Tanah Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan AGRIVITA, Journal of Agricultural Science PROFIT : Jurnal Administrasi Bisnis Intelektualita Phi : Jurnal Pendidikan Fisika dan Terapan Jurnal Antropologi: Isu-Isu Sosial budaya JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KOVALEN: Jurnal Riset Kimia Sosioreligius: Jurnal Ilmiah Sosiologi Agama PALITA: Journal of Social - Religion Research Teras Jurnal Jurnal Ilmiah Peuradeun Journal of Accounting Science Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Journal of Economic, Bussines and Accounting (COSTING) Globish: An English-Indonesian Journal for English, Education, and Culture Etika Demokrasi JURNAL PENDIDIKAN TAMBUSAI AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JURNAL GLOBAL EDUKASI Seminar Nasional Lahan Suboptimal Agroekoteknologi Tropika Lembab Adaara: Jurnal Manajemen Pendidikan Islam Mega Aktiva: Jurnal Ekonomi dan Manajemen Economy Deposit Journal ( E-DJ) AL MA'ARIEF : JURNAL PENDIDIKAN SOSIAL DAN BUDAYA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Relativitas : Jurnal Riset Inovasi Pembelajaran Fisika Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian Journal of Experimental and Clinical Pharmacy (JECP) Transekonomika : Akuntansi, Bisnis dan Keuangan Gurindam: Jurnal Bahasa dan Sastra East Asian Journal of Multidisciplinary Research (EAJMR) TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Journal of Accounting and Finance Management (JAFM) Jurnal Media Birokrasi Room of Civil Society Development Innovative: Journal Of Social Science Research Journal Microbiology Science Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Jurnal Ilmiah Mahasiswa Pertanian PANCASILA AND CIVICS EDUCATION JOURNAL ASH-SHAHABAH : Jurnal Pengabdian Masyarakat Proceeding of International Conference on Special Education in South East Asia Region An-Nadzir : Jurnal Manajemen Pendidikan Islam JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi JRAMathEdu (Journal of Research and Advances in Mathematics Education) International Journal of Law, Policy and Governance Jurnal Pengabdian Masyarakat JLE: Journal of Literate of English Education Study Program Jurnal Teknologi dan Komunikasi Pemerintahan Datuk Sulaiman Law Review (DaLRev) Jurnal Transportasi dan Bahari (ALTAIR) Jurnal Ar-Risalah Tesseract: International Journal of Geometry and Applied Mathematics Room of Civil Social Development PENDIMAS
Sabaruddin Sabaruddin
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The Use of ICT-Based Learning Media in Islamic Religious Education Instruction :An Analysis of the Effectiveness of Islamic Education Teachers at SMP Negeri 1 Idi Rayeuk Nurdin, Nurdin; Sabaruddin, Sabaruddin; Hanum, Lathifah
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 4 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i4.335

Abstract

This study seeks to investigate the utilization of ICT-based learning media in Islamic Religious Education, evaluate its efficacy in enhancing student learning outcomes, and analyze student attitudes on its implementation at SMP Negeri 1 Idi Rayeuk. A qualitative field research design utilizing a case study methodology was implemented. Data were gathered by observations, interviews, and documentation, and subsequently analyzed descriptively. The results show that IRE teachers at SMP Negeri 1 Idi Rayeuk have used a variety of ICT-based media, such as interactive PowerPoint presentations and Islamic learning films, to make the classroom more interesting, communicative, and participative. Using ICT-based learning tools has been shown to improve both the quality of the learning process and the results for students by making it easier to see abstract ideas through films and animations, which in turn helps students understand and participate more. Additionally, students have very positive views on ICT integration, saying that it makes learning more interesting, fun, and useful in their daily lives. ICT-based media also pique students' attention and curiosity and promote autonomous learning by providing access to digital resources including instructional apps, Islamic websites, and video-sharing platforms.
Utilization of Digital Tutorials in Improving Motivation to learn And Students' Understanding of Islamic Education Subjects In Junior High School Negeri 1 Peureulak Elmayanti, Elmayanti; Amiruddin, Amiruddin; Sabaruddin, Sabaruddin
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 4 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i4.338

Abstract

This study objective is to evaluate the utilization of digital tutorials in Islamic Religious Education instruction, assess their influence on students' learning motivation, and investigate their role in enhancing students' comprehension of IRE content at Junior High School Negeri 1 Peureulak. A qualitative descriptive methodology was utilized, with data gathered via observations, interviews, and documentation. The results show that adding digital tutorials is a change in teaching style that leads to more humanistic, contextual, and technology-based learning. Digital tutorials have been shown to improve students' motivation, understanding, and religious character through careful preparation, thoughtful implementation, and ongoing evaluation. Digital tutorials greatly boost students' enthusiasm, activity, creativity, and independence in learning. This is because digital media combine visual, audio, and interactive elements that make learning more interesting and meaningful, which encourages both intrinsic and extrinsic motivation. Strong school support, access to digital resources, competent teachers, cooperation between teachers and IT personnel, and high student interest are all aspects that help. But there are still certain problems, such as a lack of infrastructure, limited time for learning, teachers' variable levels of computer proficiency, and students not having equal access to digital gadgets.
Strengthening Distinctiveness of Law Study Programs: A SWOT-Based Analysis in South Sulawesi Sabaruddin, Sabaruddin; Kulle , Haris; Hardianto, Hardianto; Syahrir , Syahdi; Abidin , Furqan Mulkia; Firmansyah, Firmansyah
JED (Jurnal Etika Demokrasi) Vol 10 No 4 (2025): JED (Jurnal Etika Demokrasi)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pb9ak857

Abstract

The urgency of this research arises from intensifying competition among law faculties and study programs in South Sulawesi, which demands a clear strategic positioning and distinctive profile for each program. This study aims to analyze the distinctiveness of law study programs in several universities in South Sulawesi by employing a Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach to identify internal and external factors influencing their competitiveness and differentiation. Using a qualitative descriptive design, data were collected through observation, in-depth interviews with key stakeholders, and an extensive review of institutional and policy documents. The findings indicate that program differentiation can be systematically developed through market needs analysis and benchmarking, the formulation of visions and missions grounded in institutional core values, and curriculum development aligned with each university’s core business and regional characteristics. The strengths of the examined law programs include lecturer competence, relatively adaptive curricula, and networking with local legal and governmental stakeholders, while weaknesses are evident in limited facilities, constrained research resources, and insufficiently structured internship schemes. Opportunities are created by the high demand for qualified legal professionals and the dynamic evolution of national regulations, whereas major threats stem from intense inter-program competition and shifting higher education policies. The novelty of this study lies in its SWOT-based comparative mapping of multiple law study programs within a single geographic region, simultaneously identifying their substantive differentiation. The research contributes strategic recommendations for enhancing program competitiveness by strengthening flagship academic offerings, expanding collaboration with legal institutions, and optimizing internal resources to improve academic quality and competitive positioning at regional and national levels.
Pengaruh Kualitas E-Faktur, Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM dengan Persepsi atas Tarif PPN sebagai Variabel Moderasi Azalea Nadhifya, Meizar; Sabaruddin, Sabaruddin
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3030

Abstract

Kepatuhan Wajib Pajak UMKM masih menjadi tantangan dalam sistem perpajakan di Indonesia, meskipun modernisasi administrasi perpajakan terus dilakukan. Research gap penelitian ini terletak pada tertabtasnya kajian yang menguji peran persepsi atas tarif PPN sebagai variabel moderasi dalam hubungan antara kaulitas sistem e-faktur, pengetahuan perpajakan, dan sanksi pajak terhadap kepatuhan wajib pajak UMKM. Penelitian ini penting dilakukan mengingat perubahan kebijakan tarif PPN berpotensi memengaruhi persepsi dan perilaku wajib pajak. Tujuan penelitian ini adalah untuk menganalisis pengaruh Kualitas E-Faktur, Pengetahuan Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM dengan Persepsi Atas Tarif PPN sebagai Variabel Moderasi. Penelitian ini merupakan penelitian kuantitatif dengan sifat asosiatif kausal. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 60 wajib pajak UMKM. Data diperoleh melalui kuesioner dan dianalisis menggunakan metode Stuctural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kualitas e-faktur, pengetahuan perpajakan, dan sanksi apajak berpengaruh positif terhadap kepatuhan wajib pajak UMKM. Persepsi atas atarif PPN terbukti mampu memoderasi hubungan antara varaibel independent dan kepatuhan wajib pajak. Penelitian ini berimplikasi pada pentingnya peningkatan kualitas sistem perpajakan, edukasi perpajakan, serta kebijakan tarif PPN yang dipersepsikan adil.
ANALISIS PENGGELAPAN PAJAK PERSEPSI SANKSI PAJAK DAN SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN KELUARGA Adam, Mochammad Ibnu; Sabaruddin, Sabaruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/h844ek66

Abstract

Kepatuhan pajak menjadi aspek penting dalam sistem perpajakan sebab berkaitan langsung dengan penerimaan negara. Riset ini mengkaji pengaruh penggelapan pajak, persepsi sanksi pajak, dan sistem perpajakan terhadap kepatuhan pajak, serta menguji peran struktur kepemilikan keluarga sebagai variabel pemoderasi. Pendekatan kuantitatif diaplikasikan dengan pengumpulan data melalui kuesioner terhadap 130 responden. Analisis data dijalankan menggunakan regresi linear berganda dan regresi moderasi pada tingkat signifikansi yang ditetapkan. Hasil riset memperlihatkan bahwa penggelapan pajak, persepsi sanksi pajak, dan sistem perpajakan berpengaruh signifikan terhadap kepatuhan pajak. Sementara itu, struktur kepemilikan keluarga tidak terbukti memoderasi hubungan antara variabel-variabel tersebut dan kepatuhan pajak. Temuan ini menegaskan dominannya peran aspek perilaku dan sistem institusional dalam mendorong kepatuhan pajak. Riset ini diharapkan dapat memperkaya kajian kepatuhan pajak dan menjadi masukan bagi otoritas perpajakan dalam perumusan kebijakan peningkatan kepatuhan wajib pajak.
ANALYSIS OF THE EFFECT OF FACILITATING CONDITIONS AND ELECTRONIC WORDS OF MOUTH ON AIRLINES TICKET PURCHASE DECISION THROUGH TRUST AS A MEDIATING VARIABLE Sudarman, Daman; Sabaruddin, Sabaruddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.627

Abstract

In today's digital age, technology advancements have transformed how consumers buy airline tickets, with facilitating conditions, Electronic Word of Mouth (EWOM), and trust playing pivotal roles in the decision-making process. Understanding these factors through the UTAUT can help airlines and travel agencies enhance their digital platforms and marketing strategies. The study aims to determine the effect of technology acceptance (UTAUT) variables, namely performance expectancy, effort expectancy, social influence, facilitating conditions, Electronic Words of Mouth (EWOM), and trust, in the decision to purchase airline tickets online in Indonesia. The study used a purposive sampling technique and structural equation modelling to test the research hypothesis. This study used an online research questionnaire survey technique for 253 respondents. The results of the study show that the UTAUT dimension performance expectancy with t-statistic 2.207>1.96, effort expectancy (2.068>1.96), facilitating condition (2.085>1.96), and EWOM (2.348>1.96) influence online ticket purchase decisions. The social influence dimension doesn’t influence purchase decisions with t-statistics 0.618<1.96. The study also found that Trust mediates the relationship between performance expectancy with coefficient score (0.061), effort expectancy (0.044), facilitating conditions (0.054), and EWOM (0.042) on purchasing decisions
DETERMINANT OF TAX AUDIT QUALITY WITH AUDIT ENVIRONTMENT AS MEDIATORS Vebriadi, Rio Eryco; Sabaruddin, Sabaruddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/v4zsb927

Abstract

This study examines the determinants of tax audit quality by integrating input, process, and output factors with environmental context as a mediating variable. Data were collected from 129 tax auditors in Jakarta using structured questionnaires and analyzed through PLS-SEM. Results indicate that all factors significantly influence audit quality, with environmental factors showing the strongest effect and acting as a partial mediator. These findings highlight the importance of regulatory clarity and organizational culture in strengthening technical and procedural components, offering practical insights for improving tax audit quality and compliance.
Co-Authors A.I.M Ali Abidin , Furqan Mulkia Achmad, Fariz Adam, Mochammad Ibnu Adi, Panggi Nur Aditya Fermana Agus Hermawan Agus Hermawan Agus Hermawan Agus Hermawan Agustan Agustan, Agustan ahmad amri Akmal Alimin, La Ode Amiruddin Amiruddin Amiruddin, Idris Anam, Rijal Khoirul Andi Batara Indra Andi Batara Indra Andriyani, Richa Ar, Amran Ardiah Juita Ardila, Ardila Arimurti, Trias Asep Indra M. Ali Asmawati Asmawati Asri, Muhammad Ikhwan Atmarani Dewi Purnama Azalea Nadhifya, Meizar Bahri, Samsun Bakri Bakri Buana, Whyllies Agung Budhi Setiawan Bugis, Riki Chadijah, St. Chairudin Chairudin Chatarina Umbul Wahyuni Cut Nur Ichsan Darmawati Darmawati Darwis, Rustan David, Muhammad Dedik Budianta Defri Yoza Dwi Setyawan Efendi Efendi Elmayanti, Elmayanti Endang Siti Astuti Erida Nurahmi Fajrul Ilmy Darussalam Faridah Faridah Fauziah Fauziah Fauziah, Rezha Fera, Annisa Firdawaty Marasabessy, Firdawaty Firmansyah Firmansyah Fitriana Fitriana Fitriani Fitriani Fitriyawany Fitriyawany Habiburrahman Habiburrahman, Habiburrahman Hafni, Fauriza Hakim, Raudha Hambali, Amriani Hanum, Wahyunita HARDIANTO - HARMILAWATI Hendri Saputra Hentihu, Idrus Hervin, Janitra Rangga Putra Hilda Zulkifli Husain, Fitriana Nur Husna, Fadila Ibrahim, Intan Soliha Ibrahim, Rusdi Ilahi, Anugerah Inderiati, Sitti Indirwan, Indirwan Irmayani Irmayani Iskhaq Iskandar Ismail, Ulfa Isnaeni Istiarsyah, Istiarsyah Iye, Risman IZZAH, NURUL Jafar, Faisal K., Sulfikar Kartika, Sonia Kasmi Kasmi Kertahadi Kertahadi Khaerati Syam, Ummi Khaerunnisa Khaerunnisa, Khaerunnisa Khairina Khairina, Khairina Khairuddin Khairuddin Kulle , Haris Kurniawan, Diky laman, ilham Lathifah Hanum, Lathifah Lesi Lestari Lestari, Lesi Litiloly, Badrun Lula Nadia LW Rahmadhoni M Ilham M. B. Prayitno M. Fadli Maghfirah, Aprilla Rizki Maharani Maharani, Maharani Mansor, Rosnidar Marai Rahmawati Mardia Mardia MARIA BINTANG Marissa Marissa Marsi Marsi Marsi Marsi Marsi Marsi Marzuki Marzuki MASRI MASRI Mazlan, Mazlan Mudinillah, Adam Mufti Amir Sultan, Mufti Amir Muhammad Nur Muhammad, Asri A Mujahid, Ayinun Mukhlis Mukhlis Mundilarto Mundilarto Mursyidin Mursyidin Mytra, Prima Naldi, Roji April nata, popi riski Nawawi, Muhammad Fiqhri Nugraha, Lasmi Septiyanti Nuralam Syamsuddin Nurdin Nurdin Nurmala, Eka Nurnawati, Eem Nurrahman, Agung Nurul Mutmainnah, Nurul Oktarini , Ira Oktrya Rochmad P, Efendi Pakaya, Meike Patmi, Resky Indrayana Uda Pitriani, Anisa Prasetyo, Zudhan Kun Purba, Bulan Hadi Purnama, Atmaranie Dewi R., Sulastriani Rahimah, Anna Rahmah Fitriana Rahman, Nahdiana Rahmat Kurnia Rahmawati, Rahmawati Ramadi Ramadi RANGGA ADITYA Rasyid, Umy Kurniati Renih Hayati Rianti, Wa Rifki Aditya, Rifki Romadhoni, Dita Rusmar, Irfan Safira, Sitta Saifur Rahman Saldin, Muh. Samad, Muhammad Husni Sari, Isma Tindi Sarliyadi, Sarliyadi Septi Wulandari Chairina Shabrina Shabrina, Shabrina Siti Aminah Siti Nurul Aidil Fitri Siti Nurul Aidil Fitri Sitti Aminah Slamet Wahyudi Solissa, Anang Sudarman, Daman Sulhendri Susiati, Susiati Syafari, Muhammad Syahrir , Syahdi Takdir Takdir, Takdir Takdir, Hadmirathi Tarmizi, M.Irfan Taufik Taufik Ulya, Khairatul Vebriadi, Rio Eryco Wannery, Albert Warsito Warsito Warsito Warsito Warsito Warsito Warsito Warsito Yakup Parto Yakup Yakup Yaqin, Mohammad Nurul Yossi Oktorini Yusaini, Yusaini Zahara Mustika Zulfikhar, Zulfikhar Zurahmah, Zurahmah