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All Journal Jurnal Bina Akuntansi Communio: Jurnal Pengabdian kepada Masyarakat
Syarifudin Syarifudin
Universitas Gajah Putih
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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BOOK TAX DIFFERENCES, KEBIJAKAN HUTANG DAN PROFITABILITAS DAMPAKNYA TERHADAP PERUBAHAN KEUNTUNGAN PADA PERBANKAN UMUM SYARIAH DIINDONESIA Busra Busra; cut ridha zarina; Mukhlisul Mujahid; nurmila dewi; yulianisah yulianisah; syarifudin syarifudin
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.286

Abstract

This study has the aim of testing the effect of the model partially or simultaneously, namely changes in the profits of Sharia General Banking in Indonesia which are thought to be influenced by booktax differences, debt policies and profitability. The population is all sharia commercial banks operating in Indonesia, using purposive sampling ten samples were selected. The classical assumption test is carried out first before testing the model, and the results are that the model being tested is free from the classical assumption problem. By using panel data regression test, it is obtained that simultaneously all variables have a significant effect on changes in the profits of Islamic banking in Indonesia. While the partial test shows that there is a permanent difference and debt policy has a negative and significant effect on changes in profits, temporary differences and profitability have a positive and significant effect on changes in profits.
Pelatihan dan Pembuatan Hand Sanitizer dan Cara Mencuci Tangan yang Baik Anna Permatasari Kamarudin; Khadijah Khadijah; Elisa Khairani; Erna Erna; Basyirah Basyirah; Ratnawati Ratnawati; Syarifudin Syarifudin
Communio: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2023): COMMUNIO: Jurnal Pengabdian kepada Masyarakat
Publisher : Literasi Nusantara Publisher

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Abstract

The Covid-19 pandemic in Indonesia has started to decline. However, maintaining health and personal hygiene is an essential thing that still needs to be maintained. One way is to maintain hand hygiene. Germs will easily stick to your hands. So that hand hygiene must be carried out correctly and thoroughly. Hand sanitizer or hand soap is expensive for some people in rural areas. Therefore, making hand sanitizers from natural ingredients is an easy way to get hand sanitizers. Besides utilizing natural materials, the waste from natural hand sanitizers does not damage the environment because they come from materials that easily decompose in nature quickly. The ingredients used are aloe vera, betel leaf, and lime. The training methods used are lectures, demonstrations, and question and answer. The understanding of the training participants was carried out using a pre-test and post-test. The implementation of the training and production of hand sanitizers was attended by teachers, Class V and VI students, and parents of students. The implementation of community service is carried out at SD 2 Kebayakan District. A total of 35 participants attended this training.
Co-Authors Anna Permatasari Kamarudin Basyirah Basyirah Busra Busra cut ridha zarina Elisa Khairani Erna Erna Khadijah Khadijah Mukhlisul Mujahid Nurmila Dewi Ratnawati Ratnawati yulianisah yulianisah