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THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES Saiful, Saiful; Aziza, Nurna; Husaini, Husaini; Nikmah, Nikmah; Fortuna, Karina Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5565

Abstract

The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies. By applying the purposive sampling method, 140 companies for 2019 and 2020 were selected as the sample of this study. The data of this study analyzed using Paired Sample T-test and Wilcoxon Signed Ranks Test. The findings of this study show that new finansial intrument accounting standard PSAK 71) implementation impact to finansial performance (ROE) and liabilities (DAR and DER). This study also found that new lease accounting stardard impact to finansial performance (ROE and ROA) and liabilities (DAR). Moreover this study found that after implemnentation of PSAK 71 will be followed by ROE decreasing and DAR and DER increasing. Meanwhile, firm finansial performance that proxied by ROE and ROA decrease and DER increase since new lease accounting standard (PSAK 73) implemented by indonesian listed companies. This study conclude that new finacial instrument and lease accounting standard finansial performance and liabilities of indonesian listed companies. Indonesian listed companies deal with lower finansial performance and higher liabilities financing after apllying those new accounting standard.
THE EFFECT OF NATURAL READER IN THE TEACHING OF ORAL READING FLUENCY Saiful, Saiful
English Education:Journal of English Teaching and Research Vol 1 No 2 (2016): English Education
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.761 KB) | DOI: 10.29407/jetar.v1i2.476

Abstract

Oral reading fluency is important skill that all readers need to develop, because those who has oral reading fluency are assumed to have the skill of reading comprehension and accuracy in delivering the speech. Natural Reader software is a professional text reader that converts any text into spoken words. In this quasi-experimental research applying non-randomized control group design pretest-posttest, the data used were interval data because they were taken from students’ scores of oral reading fluency test.This research was conducted in the English department of a College of Teacher Training and Education in Blitar. Group (1) consisted of 32 students taught using the natural reader software (experimental group) and Group (2) consisted of 35 students taught without using the natural reader software (control group). The control group simply attended in their ordinary classroom without using natural reader software and participated in instruction programs assigned by the lecturer in the classroom. The experimental group attended in the computer lab and listened to the text as it was read by natural reader software. This study revealed that the Natural Reader software could significantly prove that the students was able to read more accurately and at a more appropriate pace using instruction using natural reader software. By using natural reader software, the student could easily have frequently chances to listen the words read by the native speakers as a reader model at normal speed and repeat the copied reading text up to they were able to read fluently as the reader model read the text.
Analysis of MSME Taxpayer Compliance with Tax Regulations in Indonesia Aidah, Mus; Saiful, Saiful; Andika, Mohammad; Risaldi, Moh.; Romadhona, Agus
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1624

Abstract

This study aims to analyze the compliance of MSME taxpayers with tax regulations in Indonesia. This study employs a qualitative approach, utilizing a case study research design. The research was conducted in areas with a high concentration of MSMEs, which were selected purposively. Informants consisted of MSMEs who have registered as taxpayers, tax officers from the Tax Service Office (KPP), and tax consultants who handle MSMEs. Data collection techniques included in-depth interviews, observation, and documentation studies. Meanwhile, data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the level of MSME taxpayer compliance with tax regulations in Indonesia is influenced by their understanding, perception, and experience in carrying out tax obligations. Low tax literacy, administrative complexity, and a lack of trust in the government are the primary obstacles to achieving optimal compliance. However, an educational and personalized approach from the tax authorities is considered effective in building awareness and encouraging MSMEs to comply with tax obligations voluntarily.
INORGANIC OXIDE SYNTHESIS FROM ACEH BOVINE BONE USING THE PRECIPITATION METHOD FOR BIOMASS TRANSESTERIFICATION Amlia, Nisa; Ramli, Muliadi; Rossani, Ratu Balqis; Mitaphonna, Rara; Lubis, Surya; Idris, Nasrullah; Saiful, Saiful; Fathurrahmi
Walisongo Journal of Chemistry Vol. 8 No. 2 (2025): Walisongo Journal of Chemistry
Publisher : Department of Chemistry Faculty of Science and Technology UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wjc.v8i2.28937

Abstract

Inorganic oxide nanoparticles synthesized from Aceh bovine bone were successfully prepared using the precipitation method, with pH variations of 8 and 10 adjusted using NH₄OH as the precipitating agent and pH regulator. The resulting nanocatalysts were characterized using XRD, FTIR, and SEM-EDX, and their catalytic activity was evaluated through the transesterification of RBDPO. XRD and FTIR analyses confirmed the presence of hydroxyapatite (Ca₁₀(PO₄)₆(OH)₂), calcium oxide (CaO), and calcium carbonate (CaCO₃) as the main components in catalysts synthesized at pH 8 and pH 10. SEM micrographs revealed spherical particle morphologies, while EDX analysis showed calcium as the dominant element, with contents of 55.44% and 57.19%, respectively. The average crystallite sizes, calculated using the Debye–Scherrer equation, were 31.63 nm (CB-P8C) and 31.31 nm (CB-P10C). Catalytic activity tests demonstrated that the catalyst synthesized at pH 10 exhibited higher performance, achieving a biodiesel yield of 98.11%, compared to 92.66% for the catalyst synthesized at pH 8. Quality assessment of both biodiesel samples confirmed that their acid values, density, and viscosity met the Indonesian National Standard (SNI 04-7182-2015). This approach highlights a sustainable pathway for converting biowaste into efficient catalysts for green fuel production.
Penerapan Nilai Panca Jiwa dan Problematikanya dalam Pembentukan Karakter Santri: Studi Kasus di Pesantren Terpadu Al-Mujaddid Kota Sabang Toni, Jarwin Asmaran; Salami, Salami; Saiful, Saiful
Jurnal Ilmiah Guru Madrasah Vol 4 No 2 (2025): Juli-Desember
Publisher : LaKaspia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69548/jigm.v4i2.59

Abstract

This study aims to analyze the implementation of the Panca Jiwa values and the challenges encountered in the character formation of students at Pesantren Terpadu Al-Mujaddid, Sabang City. Employing a descriptive qualitative approach with a case study design, data were collected through observation, in-depth interviews, and documentation. The data were analyzed using Miles, Huberman, and Saldaña’s interactive model, which includes data reduction, data display, and conclusion drawing. The findings indicate that the Panca Jiwa values—sincerity, simplicity, independence, Islamic brotherhood, and responsible freedom—are internalized through habituation, role modeling, mentoring, and structured supervision embedded in daily pesantren life. These values significantly contribute to the development of students’ character, particularly in discipline, responsibility, solidarity, and adaptability. However, several challenges hinder optimal implementation, including limited facilities, varying perceptions among teachers, the influence of digital technology, insufficient parental support, and personal factors such as emotional instability and dependency among students. The study concludes that the Panca Jiwa plays a strategic role in shaping students’ character; however, its effectiveness depends on consistent implementation, strong teacher exemplification, active parental involvement, and the pesantren’s capacity to respond to contemporary social and technological challenges. Strengthening collaboration between the pesantren, families, and the wider community is essential to ensure the sustainable internalization of the Panca Jiwa values in modern educational settings. Abstrak Penelitian ini bertujuan menganalisis implementasi nilai-nilai Panca Jiwa dan problematika yang dihadapi dalam pembentukan karakter santri di Pesantren Terpadu Al-Mujaddid Kota Sabang. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa nilai-nilai Panca Jiwa seperti keikhlasan, kesederhanaan, kemandirian, ukhuwah Islamiyah, dan kebebasan bertanggung jawab, diinternalisasikan melalui pembiasaan, keteladanan, pendampingan, serta pengawasan yang terintegrasi dalam kehidupan sehari-hari santri. Internalisasi nilai tersebut berdampak positif terhadap perkembangan karakter, terutama dalam hal kedisiplinan, tanggung jawab, solidaritas, dan kemampuan beradaptasi. Namun, implementasi Panca Jiwa masih menghadapi sejumlah kendala, meliputi keterbatasan fasilitas, perbedaan persepsi guru, pengaruh teknologi digital, dukungan orang tua yang belum optimal, serta faktor personal santri seperti gejolak emosional dan ketergantungan pada lingkungan keluarga. Penelitian ini menyimpulkan bahwa Panca Jiwa berperan strategis dalam pembentukan karakter santri, tetapi keberhasilannya sangat dipengaruhi oleh konsistensi pembiasaan, keteladanan guru, keterlibatan orang tua, serta kesiapan pesantren dalam merespons tantangan perkembangan sosial dan teknologi. Penguatan kolaborasi antara pesantren, keluarga, dan lingkungan eksternal perlu dilakukan untuk menjaga efektivitas implementasi nilai-nilai Panca Jiwa dalam konteks pendidikan modern.
Upaya Mempertahankan Eksistensi Kesenian Tari Kuntul Di Desa Karangsari Pulosari Saiful, Saiful; Arfiani, Berliana; Fatkhiyaturrohmah, Fatkhiyaturrohmah; Istiqomah, Vania Anbael Nur; Subekti, Putri Refani
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): PRAXIS Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/praxis.v2i2.735

Abstract

Tari Kuntulan merupakan tari tradisional desa karangsari yang mengadaptasi dari gerakan silat dan diiringi dengan ayat alquran, sholawat, Bahasa Indonesia dan juga Bahasa jawa dan alat pengiring seni kuntulan yaitu kencer dan bedhug, tari kuntul ini sudah cukup terkenal di desa karangsari , dan mampu menarik minat para generasi muda untuk mempelajari tari tersebut. Penelitian ini mengambil subjek Upaya Mempertahankan Eksistensi tari Kuntul . Tujuan penelitian ini adalah untuk mengetahui dan mendiskripsikan Upaya Mempertahankan Eksistensi Tari Kuntul di Desa karangsari Kecamatan Pulosari Kabupaten pemalang. Hasil penelitian menunjukkan bagaimana Upaya yang dilakukan oleh ketua paguyuban kuntul dan masyarakat dalam mempertahankan esistensi Tari kuntul.Selain itu, penelitian ini memaparkan sedikit syair , music, dan alat music. Temuan lain yaitu Eksistensi Tari kuntulan sebagai tari dari daerah jawa tengah dan jawa timur di desa karangsari sering dipertunjukan dalam acara-acara penting seperti perayaan hari besar nasional.
PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENCEGAH BULLYING DI SEKOLAH Yusniar, Yusniar; Irmayani, Irmayani; Saiful, Saiful
NIHAYAH: Journal of Islamic Studies Vol. 1 No. 3 (2025): NIHAYAH: Journal of Islamic Studies
Publisher : Yayasan An-Nur Meunara Baro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65802/nihayah.v1i3.85

Abstract

The prevalence of bullying cases in schools should be a primary concern for educational administrators and school authorities to address promptly in order to protect students. Bullying prevention in schools must be undertaken by all school members, including PAI teachers. This study indicates that PAI teachers play an active role in combating bullying through a unique approach, namely becoming friends to their students. PAI teachers are open to students, always ready to listen to their complaints, act as advisors, and help solve students' problems. This research falls into the category of qualitative research with a descriptive approach and collects both primary and secondary data. The research findings show that bullying behavior often starts from teasing games, calling parents' names, or bothering friends, which can then escalate into fights. Therefore, the role of PAI teachers in preventing bullying is not just as instructors but also as educators who give extra attention to students, teach the meaning of unity and brotherhood, encourage living with mutual care, do not differentiate between students, and often assign group tasks so that students get to know each other better.
Rancang Bangun Alat Terapi Lampu Infrared dan Alat Pijat Otomatis Berbasis Arduino Uno Halim, St. Fatimang; Saiful, Saiful
Lontara Journal of Health Science and Technology Vol. 7 No. 1 (2026): Januari-Juni 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Politeknik Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53861/lontarariset.v7i1.561

Abstract

Infrared light therapy equepment and massage equepment are tools that work to  help patients who have complaints of pain in tense mus cles or pain in joints. Technology to be made in this research is the presence of safe automatic temperature control and distance sensors, it aims to reduce the risk of negligence in monitoring the duration of terapy, and can display measurement process abtained the error value the meassurement of 300 seconds / 5 minutesof 0.102%, 900 seconds /15 minutes of 0.15%. Then the process of temperature measurement at a distance of 45 cm abtained error value in the measurement of 300 seconds / 5 minutes of 0.005%. , and 900 seconds / 15 minutes by 0.002%. from that % error the module can be used. Based on the research of this tool with various developmet it can help the user to apply this tool with control automatically.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN KEUANGAN BAGI PENGELOLA BUMDES DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Saiful, Saiful; Husaini, Husaini; Wijayanti, Indah Oktari
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Tujuan pelaksanaan pengabdian ini ialah menyampaikan pengetahuan dan keterampilan bagi pengelola BUMDES Desa Rindu Hati Kecamatan Taba Penanjung Kabupaten Bengkulu Tengah dalam mengolah manajemen keuangan BUMDES.Kegiatan ini dilaksanakan dalam rangka membantu menyelesaikan permasalahan bagi pengelola BUMDES dalam melaksanakan manajemen bisnisnya.Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pengelola BUMDES yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan permasalahan yang ada di BUMDES yaitu Manajemen Keuangan BUMDES yang dihadiri oleh 50 pengelola BUMDES. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara memimpin, memasarkan, membuat kerjasama dan praktek pembukuan laporan keuangan. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan kegiatan pengelolaan BUMDES. Keyword : Manajemen Keuangan BUMDES
Kepuasan Konsumen dan Positif Ewom di Tiktok Shop: Menguji Peran Pengakuan Sosial dan Pengalaman Emosional Saiful, Saiful; Santoso, Bejo; Maulidani, Yurdi; Romadloni, Mohammad; Hakim, Reza Luqman
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5288

Abstract

This study aims to analyse the influence of customer satisfaction on the decision to engage in positive electronic word of mouth (eWOM) on TikTok Shop, while considering the moderating role of emotional experience and social recognition. The research method employed is Partial Least Squares–Structural Equation Modelling (PLS-SEM), based on a survey of 100 TikTok Shop users who had made at least two purchases and previously provided reviews. This approach was chosen because it enables testing of complex relationships between latent variables in consumer behaviour studies. The findings indicate that customer satisfaction alone does not exert a significant effect on the decision to post positive reviews on TikTok Shop. However, when moderated by emotional experience, the relationship between satisfaction and the decision to provide positive reviews becomes significant. This shows that consumers are more motivated to share favourable experiences when they feel emotionally connected to the purchasing process. By contrast, social recognition does not enhance the link between satisfaction and the decision to engage in positive eWOM, suggesting that the desire for acknowledgement from others is not always a decisive factor. These results highlight the importance of emotional factors in shaping consumer behaviour within social commerce platforms. While satisfaction provides a rational basis for evaluation, emotions act as a key driver that converts satisfaction into active sharing behaviour. Theoretically, this study expands the understanding of eWOM dynamics in the context of video-based social commerce. Practically, the findings emphasise the need for businesses to design strategies that not only ensure customer satisfaction but also create emotionally engaging experiences capable of stimulating deeper consumer involvement and voluntary advocacy.
Co-Authors Ahmad, Khairunnas Aidah, Mus Ainal Mardhiah Alifiyah, Sophi AM, Sitti. Asnaeni AM, St. Asmayanti AM, St. Asriati Ameraldo, Fedi Amlia, Nisa Amrin Rapi Andi Mulawakkan Firdaus Andika, Mohammad Andini S, Andini s Anggreni Bako Angraeni, Lusy Apriani, Eva Aprila, Nila Arafah, Abdul Latif Arung Ardiani, Rizka ARDIANSYAH ARDIANSYAH Arfiani, Berliana Ariesta Setyawati Asriadi, A.Amran Asriadi, Amran Asriadi, Andi Amran Astrianto Setiadi, Muhammad Ayudho Selviani Aziza, Nurna Azmil Umur, Azmil Bismar, Ahmad Rum Burhanuddin Burhanuddin Divianto Divianto Ema Sulastri Eriza, Tiara Erna Sari, Erna Erwin Akib Faiza Nudia Fakhrul Rijal, Fakhrul Fathurrahmi Fatkhiyaturrohmah, Fatkhiyaturrohmah Febriani Fitri Santi Fortuna, Karina Dwi Fransisca Fransisca Gianni, Shelli Elsa Hadini Hadini, Hadini Hafid, Hilda Hakim, Reza Luqman Halim, St. Fatimang Halimatusyadiah, Halimatusyadiah Hamdi Yusliani Hamdi Yusliani Hamid Ismail Hamid, Radiah Hanafi, Suriah Hasyim, Taufiqurrahman Hayati Hayati Heru Juabdin Sada Hijrah Hijrah Hudain, Muh. Adnan Husaini Husaini Ilham Maulana Iqhrammullah, Muhammad Irfan Mustafa Irmayani Irmayani Isma Coryanata Ismail, Hamid Istiqomah, Vania Anbael Nur Iwan Ramadhan Juliana Juliana Kamaludin Kamaludin Kamila, Nurul Karisma, Karisma Khaeriyah, Andi Kurniawan Kurniawan Lestari, Devi R Lismijar, Lismijar Lisya, Rahma M. Ikhwan M. Imamuddin M. Raihan Zahri Mahmud, Ikwan Marlina Marlina Masya, Saifullah Maulidani, Yurdi Mauliza, Mauliza Mayori, Zulfa R. Midiastuty, Pratana Puspa Mirjan Mirjan Mitaphonna, Rara Muh Arief Mukhsin Muhammad AR Muhammad Farhan Muhammad Rizky Ramadhan Muliadi Ramli Mumtazul Fikri Murni Murni Muwatto', Muhammad Nabilla Dwi Puspita Nasrizal, Nasrizal Nasrullah Idris Nikmah Nikmah Nindita, Nansi Ria Novadilastri, Novadilastri Novita Sari Nudia, Faiza Nurbayani Nurbayani nurfitriana nurfitriana Nurjannah Nurjannah Oktasari, Dwince Olyvia Novawanda Pamuji, Siti Sulistyani Pika, Pika Prasetyo, Siswoyo Putra, Anggar Putra, Fabian Anugrah Putra Rachmawati, Devi Rais, Rasnindah Abu Ramli Ramli Realita Realita, Realita Rina Asrini Bakri Risaldi, Moh. Rolita, Rolita Romadhona, Agus Romadloni, Moh. Romadloni, Mohammad Rosnidarwati Rosnidarwati Rosnidarwati, Rosnidarwati Rossani, Ratu Balqis Sahara, Herman Salami Salami, Salami Salfauqi Nurman, Salfauqi Samin, Sabri Santoso, Bejo Sari, Rita Kumala Sattar Sattar, Sattar SH, Hendra Silahuddin Silahuddin Siti Munawati Siti Nur Aisyah Siti Nurislamiah Siti Rahmi, Siti Sitorus, Yalizar Rahayu Sitti Saleha, Sitti Subekti, Putri Refani Sufriadi, Elly Sularno Sularno, Sularno Sumirna, Sumirna Sunartaty, Rita Suratin, Sonia Isna Suriana Suriana Surya Lubis Syahrun Nur Syahrun Nur Abdulmadjid Syamsuddin, Fitria Syahruni Teuku Zulfikar Toni, Jarwin Asmaran Ulfaika, Romlah Unonongo, Rahmad Wahid Haddade, Abdul Wahyuni, Marina Fitri Widiyastuti, Lusi Wijayanti, Indah Oktari Wisesa, Muhammad Akbar Yohanes Bahari yuni ratnasari Yunida, Hailen Ike Yusniar, Yusniar Zahrah, Anita Zahri, M. Raihan Zarrazir, Alifia