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All Journal JURNAL ECONOMIA JURNAL SAINS PERTANIAN EQUATOR El Dinar DEDIKASI JURNAL MAHASISWA Jurnal Rekayasa Sipil dan Desain IJBE (Integrated Journal of Business and Economics) International Research Journal of Business Studies (E-Journal) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting Energi & Kelistrikan Jurnal Literasiologi Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Jurnal Ilmiah Psyche ULIN: Jurnal Hutan Tropis TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Riset Teknologi Industri Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Annals of Human Resource Management Research Journal of Governance and Accountability Studies Indonesian Journal of Informatic Research and Software Engineering Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Mestaka: Jurnal Pengabdian Kepada Masyarakat Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya InJEBA : International Journal of Economics, Business and Accounting Holistik Analisis Nexus Jurnal Ilmu Siber dan Teknologi Digital Goodwood Akuntansi dan Auditing Reviu International Research Journal of Business Studies Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Karya Nyata Pengabdian Joong-Ki Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research
Yuliansyah Yuliansyah
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PENGGUNAAN METODE ABJAD JARI DAN BAHASA TUBUH SERTA MEDIA PEMBELAJARAN DALAM PEMBELAJARAN PAI BAGI ANAK BERKEBUTUHAN KHUSUS TUNARUNGU DI SLB NEGERI MUSI RAWAS Yuliansyah, Yuliansyah
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 3, No 1 (2018): Al-Bahtsu: Jurnal Penelitian Pendidikan Islam
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v3i1.1294

Abstract

This research  aims to describe  the use of methods of the alphabet thumb  and  body  language in learning  islamic religious education on child tunarugu, and a utilization media learning in learning islamic religious education on child tunarugu and  to know factors factor inhibitors and  the utilization of media  supporters learning in learning islamic religious education on child tunarugu. The research  is descriptive  research  qualitative  and  is field research  (field research). But technique data  col- lection uses the observation, interview,  and  documentation. To analyse  data  using reduction data,  presentation of data  and the withdrawal  of conclusion,  checking  the validity of data  using triangulation. The result showed  1) use the alphabet fingers and  body  language in learning  islamic education had  gone  well, because this method suitable for children  with special needs disabled  athletes  tunarugu and  students  got the this method, 2) the use of media  learning used in learning religious education in using media  focus, media  pictures outboard (posters), reading  books and exercise pictures letters hijaiyah.  And media  letters hijaiyah  card,  3) supporting factors media  uses learning  that education teachers  who are willing to make  media  learning,  the interest  and  the motivation to study students  because medium  used  will attract  learning,  and  the other  facilities support. But factors that does not support  is limited of education facilities and  infrastructure, the absence of special teachers  islamic educa- tion, students  who have  limited so it takes the old process  in learning,  lack of the guidance and  motivation learn from parents or guardian students  to his son.
The Influence of Financial Distress, Tax Planning and Good Corporate Governance (GCG) on Earnings Management with Internal Control as an Intervening Variable Nofrianti Indah Pertiwi; Yuliansyah Yuliansyah; Muammar Khaddafi
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.126

Abstract

Financial distress occurs due to the company's failure to manage finances. These continuous losses result in capital deficiencies and even worse conditions when the company's liabilities are much higher than the company's assets. The sample of this study was 126 BUMN companies selected using purposive samples. The results of the analysis and testing carried out can conclude that financial distress and good corporate governance affect internal control. At the same time, tax planning does not affect internal control. Then, financial distress, tax planning, and good corporate governance do not affect earnings management, while internal control affects earnings management. Furthermore, financial distress and good corporate governance affect earnings management through internal control, while tax planning does not affect earnings management through internal control.
The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer's Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office Basri Basri; Yuliansyah Yuliansyah; Bambang Satriawan
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.127

Abstract

Individual taxpayers who carry out their obligations experience fluctuations from year to year, but there are several years that actually experience a significant decline. The level of taxpayer compliance continues to experience waves of ups and downs, so it can be said that there is instability in taxpayer compliance which shows a less good trend. The percentage shown is quite high, but actually still has not reached the maximum target. The purpose of this study was to determine and analyze the effect of service quality, tax sanctions, and taxpayer environment on taxpayer compliance directly or moderated by Account Representative Professionalism the nature of testing the relationship between variables. The research population was 67,957 individual taxpayers registered at KPP Pratama Batam Utara with sampling techniques using the Slovin formula with a leeway of 100%, a sample of 100 people was obtained. The data analysis technique uses path analysis techniques with the help of PLS Ver statistical tools 3. The results of data analysis were obtained. The quality of Fiskus services has a positive and insignificant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Tax sanctions have a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. The taxpayer environment has a positive and significant effect on individual taxpayer compliance at KPP Pratama Batam Utara. Professional account representatives moderate the effect of the quality of tax authorities' services positively and insignificantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Homologizer moderator. Professional account representatives moderate the effect of tax sanctions negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification is Quasi moderator. Professional account representative moderates the influence of taxpayer environment negatively and significantly on individual taxpayer compliance at KPP Pratama Batam Utara with moderation qualification as Quasi moderator.
Entrepreneurial orientation and market orientation on the performance of food and beverage MSMEs in Palembang City Maulana, Ahmad; Novalia, Nurkardina; Sari, Dwi Darma Puspita; Rosa, Aslamia; Yuliansyah, Yuliansyah
Annals of Human Resource Management Research Vol. 4 No. 2 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i2.2817

Abstract

Purpose: This study analyzes how entrepreneurial and market orientation affect MSME performance in Palembang, emphasizing the role of competitive advantage as a moderating variable. Research Methodology: This study uses a survey method with data collection techniques through interviews with micro, small, and medium enterprise (MSME) owners and direct observation of the research object. The research population consists of 151 MSME entrepreneurs who live in Palembang. Results: The results showed that entrepreneurial orientation had a negative effect on performance. Testing the effect of entrepreneurial orientation on the performance of the value obtained a coefficient value of -0.090 with a p-valSSue of 0.008 <0.005, indicating that there is a significant influence, but no relationship between entrepreneurial orientation and the performance of food and beverage providers, and vice versa. Testing the effect of market orientation on the performance of Palembang city umkm through competitive advantage as a moderating variable with a coefficient value of 5.55 and a p-value of 0.00 <0.05 means strengthening the relationship between performance through competitive advantage as a moderating variable. Testing the effect of entrepreneurial orientation on the performance of Palembang city umkm through competitive advantage as a moderating variable with a coefficient value of 2.37 and a p-value of 0.00 <0.05 means strengthening the relationship between performance through competitive advantage as a moderating variable.
Adopting an enterprise resource planning system in village government Restu, Arnold; Gamayuni, Rindu Rika; Yuliansyah, Yuliansyah
Journal of Governance and Accountability Studies Vol. 4 No. 1 (2024): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i1.1906

Abstract

Purpose: The obligation of the Village Government to realize accountability and transparency of rural funds "forced" the village to use the ERP system. This study investigates the characteristics of technologies, individuals, and organizations that influence user decisions to adopt systems that will impact their performance. Research methodology: The technology acceptance model (TAM) was used to understand the factors that influence the adoption of the system and its impact on user performance. Data obtained from 72 users spread in Lampung Province. Results: The results showed that the compatibility of the system significantly influence the perceived usefulness. Facilitating conditions has a significant effect on perceived ease of use. Perceived usefulness and perceived ease of use has positive effect on symbolic adoption. Symbolic adoption significantly affects the user’s performance positively. Implementation: The implementation of this study involves a mixed-methods approach, including a survey and interviews with users and stakeholders, as well as a case study analysis of successful ERP implementations in village governments. Contribution: The contribution of this research is the identification of factors that contribute to successful ERP implementation in village governments, which can inform future adoption decisions and improve user performance.
SOSIALISASI DAN PELATIHAN PEMBUATAN PRODUK MAKANAN RINGAN BERBAHAN DASAR IKAN NILA DI DESA SESAYAP HILIR KABUPATEN TANA TIDUNG PROVINSI KALIMANTAN UTARA Singal, Rachel Zandra; Abdul, Kartini Maharani; Muazansyah, Imam; Yuliansyah, Yuliansyah; Rusyanti, Nila
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31507

Abstract

Terdapat permasalahan yang sering keluhan oleh masyarakat Desa Sesayap Hilir Kabupaten Tana Tidung yakni kurangnya pengetahuan masyarakat setempat khususnya ibu-ibu rumah tangga dalam memanfaatkan sumber daya alam yang tersedia seperti adanya ikan nila yang berlimpah di Desa tersebut yang dapat di manfaatkan menjadi olahan produk-produk makanan ringan seperti stik ikan keju dan amplang dari ikan nila. Berdasarkan permasalahan tersebut dianggap penting untuk melakukan sosialisasi dan pelatihan pembuatan produk makanan ringan berbahan dasar ikan nila untuk menambah pengetahuan kepada Masyarakat Desa Sesayap Hilir Kabupaten Tana Tidung. Adapun metode yang digunakan pada pengabdian ini menggunakan Teknik ceramah dan latihan kepada Masyarakat dalam memanfaatkan potensi desa manjadi produk-produk olahan yang dapat menghasilkan nilai rupiah. Selanjutnya Adapun hasil dari pelaksanaan pengabdian tersebut yakni pengabdian tersebut dilaksanakan oleh mahasiswa KKN dan Dosen Universitas Kaltara Adapun kegiatan pengabdian yang terdiri dari sosialisasi dan pelatihan yang dilakukan dalam pemberdayaan Masyarakat Desa Sesayap dengan menyelenggarakan praktik pembuatan stik ikan keju dan amplang yang terbuat dari bahan dasar ikan nila yang banyak terdapat di Desa Sesayap. Yang mana terdapat tahapan-tahapan dalam pelaksanaanya dengan menyediakan bahan-bahan praktik dan proses pembuatan olahan produk stik ikan keju dan amplang dari ikan nila. Adapun dari pelaksanaan pengabdian tersebut penting dalam pengembangan usaha mikro kecil dan menegah yang ada di Desa Sesayap Hilir Kabupaten Tana Tidung Provinsi Kalimantan Utara.
Relationships between Budgetary Participation and Organizational Commitment: Mediated by Reinforcement Contingency Evidence from the Service Sector Industries Selvina, Mia; Yuliansyah, Yuliansyah
International Research Journal of Business Studies Vol. 8 No. 2 (2015): August - November 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.2.69-80

Abstract

The purpose of this study is to examine the relationship, mediated through reinforcement contingency, between (a) participation in budgeting, and (b) organizational commitment, of those organizations in the service industry, listed in the Indonesian Stock Exchange and also having their branch offices in Bandar Lampung. We develop a new construct of reinforcement contingency, through focus group discussion and several pilot studies, and use it in the main survey. We analyse data from 42 respondents, using SmartPLS. We find that reinforcement contingency as the mediation variable affects the relation between participation in budgeting and organizational commitment. This study suggests the “no reward and no punishment” system as the appropriate reinforcement contingency for employees, in order to enhance their commitment to their organization.
PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA UNIT PENGUMPULAN ZAKAT (UPZ) MASJID SE-KECAMATAN SAMBAS Ardi, Pahmi; Alrizwan, U. Ari; Yuliansyah, Yuliansyah; Larasati, Sita
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.%p

Abstract

Terdapat beberapa kendala Unit Pengumpul Zakat (UPZ) pada masjid di Kecamatan Sambas diantaranya adalah menyusun laporan dana zakat, infak dan sedekah (ZIS) tidak sesuai dengan pedoman standar akuntansi keuangan yang berlaku serta pencatatan yang dilakukan masih menggunakan metode manual. Pengabdian ini bertujuan untuk melakukan penerapan komputerisasi akuntansi dalam penyusunan laporan keuangan dana zakat, infak dan sedekah dengan menggunakan spreadsheets untuk memudahkan Unit Pengumpul Zakat (UPZ) masjid se-Kecamatan Sambas dalam menyusun laporan dana ZIS yang transparan dan akuntabel. Pengabdian yang dilakukan menggunakan tiga (3) metode yaitu pelatihan, simulasi dan pendampingan. Tahap pelatihan adalah memberikan pemahaman kepada UPZ berkaitan dengan zakat infak dan sedekah, peraturan dalam pengelolaan dana ZIS dan penyusunan laporan keuangan berdasarkan pedoman standar akuntansi keuangan ZIS. Selanjutnya tahapan simulasi yaitu pelaksanaan praktik menyusun laporan keuangan dana ZIS menggunakan spreadsheet berdasarkan data keuangan UPZ. Terkahir adalah tahapan pendampingan yaitu tim pengabdian melakukan pendampingan kepada UPZ terakit hambatan yang dihadapi dalam penyusun laporan dana ZIS menggunakan spreadsheet. Hasil akhir dari kegiatan PKM sesuai dengan harapan yaitu meningkatnya pemahaman pengurus UPZ tentang pengelolaan dana ZIS berdasarkan peraturan yang berlaku, pengurus UPZ mampu menyusun laporan keuangan menggunakan sistem spreadsheets akuntansi ZIS. Hambatan utama yang terjadi selama kegiatan pengabdian adalah  adanya beberapa pengurus UPZ yang baru mengenali fitur spreadsheet, sehingga perlu dilakukan pendampingan tambahan oleh tim pengabdian agar pengurus dapat menfaatkan fitur pada spreadsheet dengan efektif dan efesien dalam penyusunan laporan dana ZIS
Drivers of Sustainability Disclosure Quality in Islamic Banking: Insights from Across GCC and Southeast Asia Sisdianto, Ersi; Yuliansyah, Yuliansyah; Razimi, Mohd Syahril Ahmad; Tubarad, Chara Pratami Tidespania
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36415

Abstract

This study aims to identify the factors influencing the quality of sustainability reporting in Islamic banks, with a specific focus on dimensions of Islamic corporate governance and sustainability finance. Utilizing panel data from 15 Islamic banks across six countries Bahrain, Qatar, Indonesia, Malaysia, Saudi Arabia, and Oman over a seven-year period (2017–2023), the research employs the Generalized Method of Moments (GMM) estimation to account for dynamic panel bias and potential endogeneity. The findings demonstrate that Islamic Corporate Sustainability Reporting exerts a significant positive influence on the quality of sustainability disclosures. In contrast, the size of the Board of Commissioners, the Sharia Supervisor Board, the Audit Committee, and the volume of Sustainability Finance did not exhibit statistically significant effects. The model's validity and consistency were confirmed through robust diagnostic tests. The primary limitation lies in the geographical concentration of the sample, which may affect the generalizability of the results. This study contributes to the emerging literature on sustainable finance in Islamic banking by providing empirical evidence on the critical role of structured sustainability reporting, offering practical implications for bank regulators and practitioners to enhance transparency and governance mechanisms for improved stakeholder accountability
A Islamic Law Analysis of the Pangkalan Balai Religious Court Decision Number 85/Pdt.G/2021/PA.Pkb Concerning the Pronouncement of Divorce (?al?q) to a Wife During Menstruation Topan, M Apriansyah; Dewi, R.A Mariska; Yuliansyah, Yuliansyah; sulistiyo, Efendi; Mubarak, Syahrun
Jurnal Literasiologi Vol 14 No 3 (2025): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v14i3.1074

Abstract

Analysis of Islamic Law on the Decision of the Pangkalan Balai Religious Court Regarding the Pledge of Divorce to Wives in Menstruation Conditions. Marriage is an inner and outer bond between a man and a woman as husband and wife which aims to form a happy and eternal family based on God Almighty. Divorce is a form of breaking up a marriage. This happened in decision number 85/Pdt.G/2021/PA.Pkb which explained that there was a divorce on the grounds of one raj'i divorce. That at the time the petitioner made his declaration of divorce, the respondent was present at the trial and it was known that his condition was menstruating and he was prepared to pass the divorce. The judge informed that this case was included in the bid'i divorce. This study aims to explain how the decision process of the panel of judges regarding the pledge of divorce to the wife in a state of menstruation and to explain how the law of the pledge of divorce to the wife is in a state of menstruation at the Pangkalan Balai Religious Court decision number 85/Pdt.G/2021/PA.Pkb. This research is a field research (field research) with qualitative methods. There are two sources of data used, namely primary data sources, namely decision number 85/Pdt.G/2021/PA.Pkb and secondary data sources, namely the results of interviews with judges handling decisions number 85/Pdt.G/2021/PA.Pkb. Data collection techniques used are interviews, documentation, and literature. The data analysis technique used is a qualitative descriptive method that uses deductive conclusions. The result of this research is the bid'i divorce pledge process and is basically the same as the divorce pledge process in general. This is done because there is an agreement between husband and wife. Decision number 85/Pdt.G/2021/PA.Pkb is a bid'i divorce in Islamic law, its legal status is legal but its implementation is prohibited by Islam. In this case, the judges implement it according to the Qur'an at-talaq verse 1, it is haram if it is done.
Co-Authors Abdul, Kartini Maharani Ahmad MAULANA Ahmad Maulana Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Amirta, Rudianto Ananda, Bayu Susetya Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardi, Pahmi Ardiles, M. Arif Rahman Aslamia Rosa Aslan Aslan Aslan Aslan, Aslan ayu Kalista BAMBANG SATRIAWAN Basri Basri Budiarti, Ika Niswatin Chatarina Umbul Wahyuni Dewi Listyaningrum, Dyah Ayu Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dewi, R.A Mariska Dhami Johar Dhamiri Dikarulin, Sarah Azzara Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Enos Tangke Arung, Enos Tangke Ersi Sisdianto Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Irawan Wijaya Kusuma, Irawan Wijaya Jahin, Novia Pahleni Jumiati Jumiati Larasati, Sita Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muammar Khaddafi Mubarak, Syahrun Nofrianti Indah Pertiwi Nur Atikah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Puspita, Harsono Edwin Putri, Marthalia Putri, Tasya Ananda Putri, Wulandari Indah Andi Rahmawaty Hasibuan Razimi, Mohd Syahril Ahmad Restu, Arnold Rezaisra, Gusti Refly Rezky Graha Pratiwi Rico Ramadhan, Rico Rindu Rika Gamayuni Risnafatih, Risnafatih Rosamah, Enih Rozanna, Mira Rusyanti, Nila Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Sri Yanti sulistiyo, Efendi Suroto HS Suwinarti, Wiwin Syerina Raihatul Jannah Tentara, Brend Tias Pornawasari Tony Koerniawan Topan, M Apriansyah TRI ASTUTI Tubarad, Chara Pratami Tidespania Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel