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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) TEKNIK Nurse Media Journal of Nursing Jurnal Teknik ITS Jurnal Teknik Lingkungan Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Suhuf Edukasia Islamika Wahana Islamika: Jurnal Studi Keislaman Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Serambi Engineering Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah EduTeach: Jurnal Edukasi dan Teknologi Pembelajaran Tamaddun : Jurnal Pendidikan dan Pemikiran Keagamaan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) IHSAN : Jurnal Pendidikan Islam Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi La-Tahzan: Jurnal Pendidikan Islam Jurnal Intelek Insan Cendikia Jurnal Ilmiah Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Edukasia Islamika: Jurnal Pendidikan Islam
Badrus Zaman
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PENERAPAN KURIKULUM BERBASIS CINTA DALAM PEMBELAJARAN AKIDAH AKHLAK DI MI TARBIYATUL AULAD Oktaviana Indriastuti; Muhammad Zacky Ramadhani; Syahidah Asma Amanina; Badrus Zaman
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Pendidikan Islam kontemporer menghadapi tantangan dalam membentuk karakter siswa yang tidak hanya memahami nilai-nilai keagamaan secara kognitif, tetapi juga menginternalisasikannya dalam kehidupan sehari-hari. Penelitian ini bertujuan mengkaji implementasi Kurikulum Berbasis Cinta (KBC) dalam pembelajaran Akidah Akhlak di MI Tarbiyatul Aulad serta dampaknya terhadap pemahaman akidah, pengamalan akhlak, dan motivasi belajar siswa. Penelitian kualitatif ini dilakukan selama dua minggu melalui observasi partisipasi, wawancara semi-terstruktur dengan kepala sekolah, wakil kepala bidang kurikulum, dan guru kelas 1-4, serta dokumentasi. Hasil penelitian menunjukkan bahwa implementasi KBC dimulai dari perencanaan pembelajaran yang mengintegrasikan nilai cinta dalam silabus dan RPP, dilanjutkan dengan strategi pembelajaran yang berpusat pada siswa melalui metode storytelling, problem-based learning, cooperative learning, dan penggunaan media visual "Empat Kata Ajaib". Evaluasi dilakukan secara holistik melalui observasi, penilaian diri, penilaian antarteman, dan jurnal refleksi. Dampak signifikan terlihat pada peningkatan pemahaman akidah yang menyentuh dimensi afektif, perubahan perilaku akhlak terpuji seperti empati dan toleransi, serta meningkatnya antusiasme belajar siswa. Inovasi pembiasaan melalui apel pagi dan media visual terbukti efektif membentuk karakter berbasis cinta kasih.
Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Profitabilitas pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2025 Lisa Sari; Puji Astuti; Badrus Zaman
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2417

Abstract

This study aims to analyze the effect of bank soundness using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on profitability in Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Risk Profile is proxied by Non-Performing Loan (NPL), Good Corporate Governance (GCG) is measured using composite self-assessment scores, Earnings is proxied by Net Interest Margin (NIM), Capital is proxied by Capital Adequacy Ratio (CAR), and profitability is proxied by Return on Assets (ROA). This research applies a quantitative causal approach using secondary data from annual financial reports. The sample consists of 18 banks selected through purposive sampling, resulting in 72 observations. Data were analyzed using multiple linear regression with IBM SPSS version 25. The results indicate that NPL and GCG have a significant negative effect on ROA, while NIM has a significant positive effect on ROA. CAR does not have a significant effect on ROA. Simultaneously, all independent variables significantly influence ROA. These findings suggest that bank soundness measured by RGEC plays an important role in determining profitability. Therefore, banks should maintain credit risk quality, strengthen corporate governance, and optimize interest income to support sustainable performance and long-term financial stability. This study also provides practical implications for regulators and investors in assessing bank performance and risk management effectiveness, while encouraging consistent policy implementation and improved financial resilience within the banking sector in Indonesia to ensure sustainable economic growth and stability in the future periods ahead overall and across different market conditions consistently.
Pengaruh Permodalan, Risiko Kredit, dan Efisiensi Operasional terhadap Kinerja Keuangan Bank Umum Konvensional yang Terdaftar di BEI Periode 2023-2025 Risalatun Nisa’ Febryanti; Puji Astuti; Badrus Zaman
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2428

Abstract

This study is motivated by the importance of financial performance in maintaining stability, sustainability, and public trust in the banking industry. Financial performance is influenced by several factors, including capital adequacy, credit risk, and operational efficiency. However, previous studies regarding the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) have produced inconsistent findings. Therefore, this study aims to analyze the effect of CAR, NPL, and BOPO on ROA in Conventional Commercial Banks listed on the Indonesia Stock Exchange during the 2023–2025 period, both partially and simultaneously. This research uses a quantitative approach with a causal design. Secondary data were obtained from annual financial reports, with samples selected through purposive sampling, resulting in 26 banks and 78 observations. Data were analyzed using multiple linear regression. The findings show that CAR and NPL partially have no significant effect on ROA, while BOPO has a negative and significant effect. Simultaneously, CAR, NPL, and BOPO significantly affect ROA, with an Adjusted R² value of 0.820.
Pengaruh Loan to Deposit Ratio, Non Performing Loan, dan Net Interest Margin terhadap Return on Assets PT Bank Pembangunan Daerah di Indonesia Tahun 2024 Arum Sekarwati; Puji Astuti; Badrus Zaman
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v4i3.3143

Abstract

This study examines the decline in profitability of Regional Development Banks (RDBs) in Indonesia during 2024, as reflected by the decrease in Return on Assets (ROA). Based on Indonesian Banking Statistics, ROA declined compared to 2023 and showed a quarterly decrease from the first to the second quarter before remaining relatively stable through the fourth quarter despite increased profits. This study aims to analyze the effects of the Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Net Interest Margin (NIM) on ROA. A quantitative approach with a causal associative method was employed using secondary data from the quarterly financial statements of 27 RDBs selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that LDR has no significant effect on ROA, while NPL has a significant negative effect and NIM has a significant positive effect on ROA. Simultaneously, LDR, NPL, and NIM significantly influence ROA, with NIM identified as the most dominant determinant of profitability. The findings provide practical implications for RDB management to improve profitability by maintaining credit quality and optimizing productive asset management.
TEORI BELAJAR & PEMBELAJARAN AL-QUR’AN HADIS DI TINGKAT MADRASAH IBTIDAIYAH (MI) DAN MADRASAH TSANAWIYAH (MTS) Zuairiyah Zuairiyah; Ari Sabila Najwa; Badrus Zaman
Tasyri’: Jurnal Tarbiyah – Syari’ah Islamiyah Vol 32 No 02 (2025): Oktober 2025
Publisher : LPPM STAI Ihyaul Ulum Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70281/zt1b4s54

Abstract

This study aims to analyze learning theories relevant to Qur’an and Hadith teaching in Madrasah Ibtidaiyah (MI) and Madrasah Tsanawiyah (MTs). The method used is library research with a descriptive-analytical literature review approach. Data were collected from Google Scholar, Semantic Scholar, and national journals indexed in Sinta and Garuda. Thematic analysis was employed through coding, categorization, and synthesis. The findings indicate that behaviorist theory supports memorization practice, cognitive theory aids text comprehension, constructivist theory fosters active student engagement, and humanistic theory emphasizes character formation. The integration of these theories enhances Qur’an and Hadith learning, making it not only memorization-oriented but also focused on understanding and applying Islamic values.
Pengaruh Pendapatan, Kesadaran Wajib Pajak, dan Modernisasi Sistem Administrasi Terhadap Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Kediri 2024 Erna Purwaningtyas; Badrus Zaman; Sigit Puji Winarko
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1461

Abstract

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.
PENGARUH PERTUMBUHAN PENJUALAN, PERTUMBUHAN ASET, CAPITAL INTENSITY, DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 Silvy Margarheta; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59017

Abstract

This study aims to examine the effect of Green Accounting, sales growth, asset growth, and capital intensity on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Financial performance is proxied using Return on Assets (ROA). This study applies a quantitative approach with a causal associative research method. The data used are secondary data obtained from the annual financial reports of energy sector companies published on the official website of the Indonesia Stock Exchange. The study population consisted of 91 companies, while the sample was determined using a purposive sampling technique, resulting in 16 companies as research samples with a total of 64 observations. Data analysis was performed using multiple linear regression methods with the help of EViews 14 software. The results of the analysis indicate that Green Accounting has a negative and significant effect on financial performance. Conversely, sales growth, asset growth, and capital intensity do not show a significant effect on financial performance. However, together, Green Accounting, sales growth, asset growth, and capital intensity are proven to have a significant effect on company financial performance. The Adjusted R² value of 0.496163 indicates that 49.62% of the variation in financial performance can be explained by the four independent variables in this study, while the remaining 50.38% is influenced by other factors not included in the research model.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP DAN PERILAKU KONSUMTIF DALAM POLA MENGELOLA KEUANGAN PRIBADI (STUDI PADA MASYARAKAT DSN WANGKAL, DS MEKIKIS, KECAMATAN PURWOASRI, KABUPATEN KEDIRI) Lina Ariyanti; Mar`atus Solikah; Badrus Zaman
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59214

Abstract

This study is motivated by the importance of personal financial management amid the rapid development of digital technology, increasing access to social media, and changes in people's lifestyles that may influence individual financial behavior. Limited financial management capability has the potential to create an imbalance between income and expenditure, particularly among the productive-age population. This study aims to examine the effect of financial literacy, lifestyle, and consumptive behavior on the personal financial management of residents in Wangkal Hamlet, Mekikis Village, Purwoasri District, Kediri Regency, both partially and simultaneously. This research employed a quantitative approach using an associative research design. The population consisted of productive-age residents of Wangkal Hamlet, with a sample of 90 respondents selected through a simple random sampling technique. Data were collected using questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The data analysis included validity testing, reliability testing, classical assumption tests, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²). The results indicate that, partially, financial literacy has a positive and significant effect on personal financial management. In contrast, lifestyle and consumptive behavior do not have a significant effect on personal financial management. Simultaneously, financial literacy, lifestyle, and consumptive behavior have a significant effect on personal financial management. These findings suggest that improving financial literacy is a key factor in promoting more effective, well-planned, and responsible personal financial management among the productive-age population.
PENGARUH PERPUTARAN PIUTANG, LIKUIDITAS, SOLVABILITAS, DAN TOTAL ASSET TURNOVER TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2025 Dian Puspita Sari; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59243

Abstract

This study aims to analyze the effect of Receivable Turnover, Liquidity, Solvability, and Total Asset Turnover (TATO) on Financial Performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. Financial performance is proxied by Net Profit Margin (NPM). This study employs an associative quantitative approach using secondary data obtained from annual financial reports. The sample was determined through purposive sampling, resulting in 17 companies with 68 observations (a four-year unbalanced panel). Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination test, t-test, and F-test with the assistance of SPSS version 25. The results show that, partially, Receivable Turnover, Liquidity, and Solvability have no significant effect on Financial Performance, whereas Total Asset Turnover has a significant negative effect on Financial Performance. Simultaneously, all four independent variables significantly affect Financial Performance, with an Adjusted R Square of 0.270, indicating that 27.0% of the variation in Financial Performance is explained by the model, while the remaining 73.0% is explained by other factors outside the model. These findings imply that asset-utilization effectiveness should be a primary concern for management in efforts to improve firm profitability.
PENGARUH LEVERAGE, ARUS KAS OPERASI, FEE AUDIT, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2025 Nadia Fika Nurrahama; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59307

Abstract

This study was motivated by the persistence of earnings management practices in property and real estate companies, which may reduce the quality of financial reporting. The purpose of this study is to examine the effect of leverage, operating cash flow, audit fees, firm size, and audit quality on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach. The sample was selected using a purposive sampling technique, resulting in 15 companies with a total of 75 observations. The study utilized secondary dataobtained from the companies’ financial statements and annual reports. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 29. The results indicate that leverage (Sig. = 0.315) and audit fees (Sig. = 0.187) do not have a significant effect on earnings management. In contrast, operating cash flow (Sig. = 0.020), firm size (Sig. = 0.021), and audit quality (Sig. = 0.008) have a significant effect on earnings management. Simultaneously, all independent variables have a significant effect on earnings management (F = 3.577; Sig. = 0.007), with an Adjusted R² value of 0.159. The findings suggest that earnings management practices are more strongly influenced by a company's operating conditions, firm size, and audit quality than by leverage and audit fees. These findings are expected to provide valuable insights for companies in improving the quality of financial reporting and to serve as a reference for investors, auditors, and future researchers.
Co-Authors Aditya Putra Mahardhika admin admin Aen Hendrawati Afif Triyang Prasetyo Agumda Nur Akbar Andy Kurniawan Ari Sabila Najwa Arum Sekarwati Astriana Dewi Barep Setiaji Chandra Intan Berliana Dahlia Amelia Devi khoirunisa Diah Nurdiwaty Diah Pratiwi Dian Puspita Sari Diva Anif Nafiah Edi Winarko Elviena Wahyuningrum Erna Purwaningtyas Evelyne Hanaseta Falya Hamidah Gaidha Lutfi Fadzilatunnisa Gina Novianti Rahayu GUNTUR WICAKSONO Hery Purnomo Ibna Ridwanika Zahar Ika Bagus Priyambada Ilmilia Nurul Khasanah Islamiyah Nur Hidayati Jahruddin Jahruddin Lina Ariyanti Linawati Lintang Tyas Perdana lisa sari Lucky Andoyo M. Arief Budihardjo Mareta Selvia Riswahyuning Mar`atus Solikah Moch. Ardan Al Mahdi Arifin Mochamad Arief Budihardjo Mochtar Hadiwidodo Muhammad Zacky Ramadhani Muhammad Zaki Firman Ilhami Nadia Fika Nurrahama Nafiah, Diva Anif Novita Aristawati Safitri Nurandani Hardyanti Nurul Khoiriyah Oktaviana Indriastuti Orlen Raffa Dzaky Putra Sukmono Puji Astuti Puspita, Erna Ramaditya Rizqiawan Al Achmad Risalatun Nisa’ Febryanti Risna Widya Rachmanila Salmaa Rihhadatul ‘Aisy Sandra Anggita Sari Sardono Sarwito Sari Sudarmiati SIGIT PUJI WINARKO Silvy Margarheta Siti Mufidah Sri Sumiyati Syafrudin Syafrudin Syahidah Asma Amanina Ulil Amri Mustaghfirin Widi Widayat Wiji Ziila Pratna Yenny Dwi Artini Zuairiyah Zuairiyah