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All Journal JURNAL ILMU SOSIAL EDUPY Journal of Engineering and Management in Industrial System Jurnal Administrasi Negara Health Notions Jurnal Ilmiah Kebijakan Hukum Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal HAM JURNAL PENDIDIKAN TAMBUSAI Lumbung: Jurnal Ilmiah Politeknik Pertanian Negeri Payakumbuh YUME : Journal of Management JURNAL MANAJEMEN BISNIS SAGA: Journal of English Language Teaching and Applied Linguistics JTM Movere Journal JEdu: Journal of English Education Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Management Science and Information Technology (IJMSIT) Newton : Networking And Information Technology Jurnal Manajemen Perbankan Keuangan Nitro International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Masyarakat Bestari (JPMB) PENA LAW: International Journal of Law MASALIQ: Jurnal Pendidikan dan Sains Innovative: Journal Of Social Science Research Journal of English Language Teaching and English Linguistics Tasyri' Jurnal Manajemen dan Ekonomi Terapan Jurnal Sistem Informasi dan Manajemen Society Jurnal Bioteknologi & Biosains Indonesia (JBBI) Khazanah Journal: Economics, Muamalah dan Entrepreneurship Vifada Management and Digital Business Jurnal Bioteknologi & Biosains Indonesia Jurnal Veteriner
Sujatmiko Sujatmiko
Universitas PGRI Yogyakarta
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Sinergi Hukum Adat dan Hukum Islam dalam Penyelesaian Sengketa Tanah Adat : Studi Kasus Desa Adat Pampang, Samarinda Iriantoro, Agung; Sujatmiko, Sujatmiko
Tasyri' : Journal of Islamic Law Vol. 4 No. 2 (2025): Tasyri'
Publisher : STAINI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53038/tsyr.v4i2.424

Abstract

This study aims to analyze the synergy between customary law and Islamic law in the mechanism for resolving customary land disputes in Pampang Customary Village, North Samarinda. The problem of customary land in this region is not only related to the aspect of ownership, but also touches the social, spiritual, and cultural dimensions of the Dayak Kenyah community. The research approach uses qualitative methods with a combination of normative and empirical approaches, through the analysis of legal documents, interviews with traditional leaders, and observation of customary mediation practices. The results of the study show that dispute resolution in Pampang Village is carried out through a consensus deliberation mechanism led by the Customary Head, with an emphasis on the value of justice, social balance, and community peace. This mechanism has a substantive conformity with  the principle of ṣulḥ (peace) in Islamic law, which emphasizes peaceful, participatory, and equitable resolution of disputes. The research discussion emphasized that the integration between customary law and Islamic law can strengthen social legitimacy, increase legal certainty, and present a more contextual dispute resolution model for customary law communities. These findings have implications for the need for state recognition of customary decisions as part of a pluralistic and equitable national legal system.
Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Kualitas Telur Ayam yang Diberi Imbuhan Infusa Daun Tapak Liman dan Daun Sirsak dalam Air Minumnya Amir, Yurni Sari; Zelpina, Engki; Sujatmiko, Sujatmiko; Lefiana, Delli; Noor, Prima Silvia; Siregar, Ramond; Lutvi, Ulva Mohtar; Gelagar, Ario Ridho; Yuska, Dian Aulia Tri
Jurnal Veteriner Vol. 27 No. 1 (2026)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19087/

Abstract

Telur merupakan salah satu pangan sumber protein hewani yang disukai masyarakat pada semua kalangan usia. Produksi telur ini akan selalu meningkat untuk memenuhi kebutuhan manusia. Pemberian pakan tambahan (feed supplement) dan pakan imbuhan (feed additive) pada pakan ayam dilakukan untuk meningkatkan produksi telur. Hal yang perlu diperhatikan pada produksi telur adalah kualitas telur. Penelitian ini bertujuan untuk mengetahui kualitas telur ayam dengan suplementasi infusa daun tapak (Elepanthopus scaber L) dan daun sirsak (Annona muricata L) dalam air minum. Penelitian ini dilaksanakan di Laboratorium Kesehatan dan Penyakit Hewan, Politeknik Pertanian Negeri Payakumbuh, dengan telur ayam yang digunakan sebanyak 36 butir, diproduksi dari ayam petelur berumur 80 minggu.Umur telur yang digunakan adalah berkisar antara ayam 1-7 hari. Perlakuan pada ayam petelur adalah penambahan infusa daun tapak liman, infusa daun sirsak dan keduanya ke dalam air minum. Ransum yang diberikan terdiri atas dedak padi, jagung giling, bungkil kedelai, kosentrat untuk ayam petelur (layer) dan mineral. Rancangan yang digunakan adalah RAL dengan enam perlakuan dan enam ulangan. Perlakuannya antara lain: A = infusa tapak liman 2% dalam air minum, B = infusa daun sirsak 2% dalam air minum, C = infusa daun sirsak 1% dan tapak liman 1% dalam air minum, D = infusa daun sirsak 1% dalam air minum, E = infusa tapak liman 1% dalam air minum dan F = kontrol (tanpa pemberian infusa pada air minum. Hasil penelitian didapatkan suplementasi infusa daun tapak liman (E. scaber L) dan daun sirsak (A. muricata L) dalam air minum sampai dengan kadar 2% tidak memberikan pengaruh yang berbeda nyata (P>0,05) terhadap indeks putih telur, indeks kuning telur, haugh unit dan warna kuning telur, dan suplementasi ini kurang memengaruhi kualitas telur ayam.
Co-Authors Abdul Samad Abdul Wahab Agung Iriantoro Agus Surono Al Kausar, Al Kausar Amelia, Reski Amriyeny, Ulya Fajri Anshar, Muh ashary Anshar, Muh.Ashary Asrul Asrul Chaerudin, Yudhi Deliana, Dian Delli Lefiana, Delli DWI CAHYONO Eko Noer Kristiyanto, Eko Noer Engki Zelpina Eny Boedi Orbawati Fadlurrahman, Fadlurrahman Fatmawati, Suci Nur Fauzi, Faris Hasan Fauziah Fauziah Fauziah, Nike Mutiara Firadausi, Akmal Rizki Galuh Dharanindya Ica Manohara, Galuh Dharanindya Ica Gelagar, Ario Ridho Gratiano Mali, Matheus Hamdat, Amiruddin Hatta, Moh Ikhsanul Fikri, Faishal Kartina, Endah Krisnanto, Budhi Kurnianto, Dedi Lutfi, Andi Lutfi, Ulva Mohtar Lutvi, Ulva Mohtar Makkuradde, Syahrul Maryati Maryati Mashur Razak Mattarima Mattarima Muhaimin Muhaimin MUHAMMAD RIZAL Mukmilatul Khasanah Hisyam Mukti, Ari Munawarah Munawarah, Munawarah Murni Murni Murti Astuti Muspa, Muspa Nasta'in, Andi Firni Nelzi Fati Noer Komari Noor, Prima Silvia Nur Rohman, Ana Bela Safitri Nuraini, Ida Rizqa Nurcahya, Dian Nurcahya Nurfadilah Nurfadilah Nurqalbi, Nurqalbi Nursalam . Oki Wahju Budijanto, Oki Wahju Panus, Panus Pratiwi AR, Dhita Priyagung Hartono Purbosaputro, Erwin Purnomo Budi Santoso Rahim, Alhafid Septia Rahmat Saleh Ramlah Ramlah Rangsimanop, Pattharawadee Rauf, Nur Fatimah Raviko, Johansyah RINI RINI Romita, Romita Rosanti, Novita Rudy Soenoko Said, Sabery Salam, Karta Negara Sari Amir, Yurni Sasmita, Halida Saudi, Nurdwiana Sari Siregar, Ramond Sufaidah, Siti Sukardi Sukardi Sumarsono, Edy Sunyoto Sunyoto Suyamto Suyamto Syamil, Muhammad Taufik Hidayat Taufik Taufik Tiffani Ramadhani Pribadi Tizrah, Afrinda Tony Yuri Rahmanto, Tony Yuri Wahyu Sri Astutik Wibowo, Willy Widodo, Ach. Hadi Winanda Rizki Bagus Santosa, Winanda Rizki Bagus Yuliyanto Yuliyanto Yuniati, Anita Tyas Yuska, Dian Aulia Tri