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All Journal Jurnal Penelitian Agama Hindu International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Aplikasi Perpajakan International Journal of Economics, Accounting, and Management
Burhanudin
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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Peran Pasraman Sebagai Lembaga Pendidikan Keagaman Hindu Dalam Pemertahanan Bahasa Bali di Kabupaten Lombok Barat Desak Made Yoniartini; Mahsun; Burhanudin
Jurnal Penelitian Agama Hindu Vol 6 No 3 (2022)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.567 KB) | DOI: 10.37329/jpah.v6i3.1840

Abstract

Language is a means of communication, and it is also as an introduction to culture; therefore, it is essential for a community to maintain its regional language. The Balinese regional language is one of the languages ​​which still exists today; however, there is concern that the Balinese language (especially those which are outside Bali island) will no longer be able to survive due to the use of local languages, Indonesian and foreign languages in the future, especially used in educational institutions. In addition to formal educational institutions, the maintenance of the language can also be applied in Hindu religious education institutions such as pasraman. Pasraman is considered to have a crucial role of Balinese language preservation in non-formal educational institutions, particularly for children (bala) and youths (yowana). This study aimed to examine the role of pasraman in preserving Balinese language (oral and written) in West Lombok Regency. This study used a descriptive qualitative approach and the data collection methods used were the speaking and the listening method. The results of this study indicated that pasraman as a non-formal Hindu religious education institution had a very important role in the Balinese language maintenance. The preservation of the Balinese language in the pasraman consisted of two areas, namely the maintenance of written and spoken language. The maintenance of the former was conducted by teaching Balinese script (introduction to a writing system of Balinese script, writing Balinese script and reading Balinese script), while preservation of the latter was conducted by language interaction between acarya and brahmacari and interaction between fellow brahmacari uttering Balinese language in the pasraman environment during both the teaching learning process and after-school activities.
The Influence of Banking Financial Performance on Company Value of Banks Listed on the Indonesia Stock Exchange in 2020-2024 Ni Kadek Gea Aswina Wulandari; Burhanudin
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.2088

Abstract

This study aims to examine the effect of financial performance consisting of non-performing loans, loan-to-deposit ratio, managerial ownership, return on assets, and capital adequacy ratio on company value. This study uses a quantitative method. The population used in this study is banking companies listed on the Indonesia Stock Exchange in the period 2020-2024. This data was accessed through the website www.idx.com and the company's official website. This study used a purposive sampling technique to obtain 85 observational data. Data were analyzed using panel data analysis techniques with the Eviews 12 tool. Based on the results of the study, it shows that non-performing loans, loan-to-deposit ratio, and capital adequacy ratio have a positive but insignificant effect on company value, managerial ownership has a negative but significant effect on company value, return on assets has a negative but insignificant effect on company value
CREATIVE PEOPLE AND THE DEVELOPMENT OF SUPERIOR CAPTURE FISHERY PRODUCTS IN SAMOTA Santi Nururly; Abdul Azis Bagis; Burhanudin; Riska Sakinah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19486846

Abstract

This study aims to analyze the role of creative individuals in the development of superior captured fish products in Teluk Santong Village, SAMOTA area, Sumbawa Regency. Human resource creativity is an important factor in increasing the added value of fishery products through product innovation and business management. This associative study involved 97 respondents consisting of fishermen who had participated in product development training activities. Data were collected through questionnaires and processed using Smart Partial Least Square (SmartPLS) software to test the relationship between variables. Creative individuals were the independent variable, while the dependent variable was the development of superior products, with training as a medium for capacity building. The results showed that the creativity of capture fishermen had a positive and significant influence on the development of superior products through training. This means that the higher the level of creativity possessed by fishermen, especially after participating in training, the greater their ability to develop products based on captured fish with higher economic value and competitiveness. This finding confirms that the development of creative individuals is a key factor in driving local economic transformation based on marine and fisheries potential. Therefore, the sustainability of creativity-based training and mentoring programs needs to be strengthened to encourage the creation of sustainable superior product innovation in the SAMOTA area.
Persepsi Mahasiswa Diploma III Perpajakan terhadap Implementasi PMK Nomor 15 Tahun 2025 D. Tialurra Della Nabila; Abdul Manan; Burhanudin
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.552

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa Diploma III Perpajakan Fakultas Ekonomi dan Bisnis Universitas Mataram terhadap implementasi PMK Nomor 15 Tahun 2025 dibandingkan dengan regulasi pemeriksaan pajak sebelumnya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui kuesioner terbuka yang disebarkan menggunakan Google Forms. Subjek penelitian terdiri atas 131 mahasiswa yang telah menempuh mata kuliah Pemeriksaan Pajak. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa seluruh responden memberikan persepsi positif terhadap implementasi PMK Nomor 15 Tahun 2025 dan menilai regulasi tersebut lebih unggul dibandingkan ketentuan sebelumnya. Persepsi positif mahasiswa didasarkan pada adanya peningkatan kepastian hukum, prosedur pemeriksaan yang lebih sistematis dan efisien, penerapan pendekatan risk based audit, serta integrasi digitalisasi administrasi perpajakan melalui Coretax. Selain itu, regulasi terbaru dinilai lebih relevan dengan perkembangan administrasi perpajakan modern dan lebih mudah dipahami dalam konteks pembelajaran akademik. Penelitian ini menunjukkan bahwa reformasi regulasi pemeriksaan pajak melalui PMK Nomor 15 Tahun 2025 dipandang sebagai bentuk modernisasi administrasi perpajakan yang lebih adaptif, transparan, dan berorientasi pada kepastian hukum.
Co-Authors Abdul Azis Bagis Abdul Manan D. Tialurra Della Nabila Desak Made Yoniartini Mahsun Ni Kadek Gea Aswina Wulandari Riska Sakinah Santy Nururly