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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Peluang Jurnal Kedokteran Syiah Kuala Jurnal Kreatif Tadulako Online Jurnal Diskursus Islam BioWallacea Journal of Biological Research Jurnal Pendidikan Ekonomi Hikmah : Journal of Islamic Studies Jurnal Ilmiah Mahasiswa Kedokteran Medisia JPF : JURNAL PENDIDIKAN FISIKA Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Dharma Pengabdian Perguruan Tinggi (DEPATI) Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi

Muhsin Muhsin

Unknown Affiliation

Author-ID : 464556

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Veterinary Other

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STRUKTUR DAN KOMPOSISI GASTRPODA DI PADANG LAMUN PADA PERAIRAN PANTAI LANERE DESA BATUAWU KABUPATEN BOMBANA SULAWESI TENGGARA Jamili Jamili; Muhsin Muhsin; Nafilah Nafilah
BioWallacea : Jurnal Penelitian Biologi (Journal of Biological Research) Vol 2, No 2 (2015): Keragaman dan Bioteknologi
Publisher : University of Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/biowallacea.v2i2.1475

ABSTRACT The aim of this study was to know the structure and composition of gastropods in seagrass beds in Coastal Waters Lanere Batuawu Village District of South Kabaena. This study was conducted in April to June 2014.The population of this study are all individuals of each type of gastropods were to be found in the study area, the sample of this study is the whole individual types of gastropods contained in the observation plots. The method used in this study was The Line Transect with the placement of plots semi subjective based on the condition of seagrass. The observations were made on 5 transects. The distance between transects were 50 and each transects contains 10 plots.The structure and composition was analyzed quantitatively by determining density, relative density, frequency, relative frequency, Important Value Index, Diversity Index (H), and Evenness Index (E). The result of this study showed that found 27 species of gastropods in whole transects. The Shannon-Wienner estimated index was 1,360 to 1,924 and The Evennes Index was 0,494 to 0,583. Important Value Index highest gastropods were Hebra corticata, Nassarius coronatus and Plicarcularia thersites. Keywords : Gastropods, Structure, Composition, Diversity, Evenness, Seagrass

Hubungan tekanan akuntabilitas, audit judgement performance, dan effort Muhsin Muhsin
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art1

The aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). The samples of the study were auditors that work in the Audit Board of the Republic of Indonesia central office in Jakarta. There were 285 questionnaires that were handed out, but only 198 questionnaires were handed in. There were only 90 data that can be analyzed. The data were analyzed using analysis technic of SEM program Warp PLS 4.0. The result of the study shows that the accountability pressure has positive and significant influence toward effort; effort has positive and significant influence toward audit judgment performance; and accountability pressure has positive and significant influence toward audit judgment performance.

Pembiayaan Pembiayaan Bank Syariah Untuk Mengembangkan UMKM Muhsin Muhsin
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 8 No 02 (2020): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v8i02.2387

ABSTRACT Islamic financing their customers can make free of the economic difficulties faced, on the basis of sharia aspects and avoid usury, this is expected to be a way for customers of Bank Syariah can be separated from the problem of poverty faced. The research objective is to study in depth the perception of consumers about financial products and the impact of their financing by BRI Syariah Kantor Cabang Jambi to develop SMEs. Method research explain that location research on BRI Syariah Kantor Cabang Jambi and at home each subject. Approach research Qualitative with type research phenomenology, experience subjective or experience phenomenological; or something studies about awareness from perspective principal from someone. Researchers with approach phenomenologically attempted understand mean from something event and each other influence with human in situation certain. Results research showing that perception customers from Informant revealed satisfaction to financing already conducted at BRI Syariah Kantor Cabang Jambi is good from systems, rules, services or installments to be paid. Impact from existence financing from BRI Syariah Kantor Cabang Jambi against the development of SMEs is increased capital used for increase the stock of goods to be sold, added tool support effort, expand and fix the place effort, from development the benefits from business the too increased. Keywords : Financing, Islamic Banking, SMEs

HUBUNGAN LAMA TERAPI HEMODIALISIS TERHADAP PASIEN USIA LANJUT YANG MENJALANI HEMODIALISIS DI RSUDZA BANDA ACEH Putri Chairunnisa; Maimun Syukri; Muhsin Muhsin
Jurnal Ilmiah Mahasiswa Kedokteran Medisia Vol 2, No 4: November 2017
Publisher : Jurnal Ilmiah Mahasiswa Kedokteran Medisia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.139 KB)

Hemodialisis (HD) merupakan terapi untuk menggantikan sebagian dari fungsi ginjal. Tindakan ini rutin dilakukan pada penderita penyakit ginjal kronik (PGK) atau chronic kidney disease (CKD) stadium lima. Komplikasi yang umumnya timbul pada pasien yang menjalani hemodialisis adalah gangguan tidur yang menyebabkan penurunan kualitas tidur. Faktor usia dapat menyebabkan kualitas tidur menurun terutama pada usia lanjut karena suatu proses yang fisiologis. Penelitian dilakukan dengan wawancara kuisioner PSQI untuk menilai kualitas tidur. Penelitian ini bertujuan untuk melihat hubungan lama terapi hemodialisis terhadap kualitas tidur pada pasien usia lanjut yang menjalani hemodialisis Rumah Sakit Umum Daerah Zainoel Abidin Banda Aceh. Penelitian ini menggunakan observasional analitic dengan desain cross-sectional survey. Pengambilan sampel dilakukan secara non-probability sampling, dengan menggunakan metode total sampling. Dari sampel yang memenuhi kriteria inklusi dan ekslusi didapatkan berjumlah 42 orang. Rerata skor PSQI pada responden penelitian ini lama terapi hemodialisis adalah 26,5 bulan dengan standar deviasi/SD sebesar 34,4. Rerata skor PSQI adalah 8,0 dengan standar deviasi/SD sebesar 4,2. Hasil analisis dengan menggunakan uji korelasi pearson menunjukkan terdapat hubungan yang signifikan r= -0,385, p=0,12 antara lama terapi hemodialisis terhadap kualitas tidur pada pasien yang menjalani hemodialisis di RSUDZA Banda Aceh. Kata kunci: Hemodialisis, kualitas tidur, usia lanjut

Application of Talking Stick Learning Model to Improve Students' Positive Attitude and Learning Achievement in the Subject of Heat Muhsin Muhsin
Jurnal Pendidikan Fisika Vol 7, No 1 (2019): PENDIDIKAN FISIKA
Publisher : Universitas Muhammadiyah Makassar

The research included classroom action research that was conducted on 2018 the purpose of research was to improve learning achievement and positive attitudes of the seventh E grade students at thirteen Bontoa junior high school in science learning. This classroom action research was conducted at thirteen Bontoa junior high school in seventh E grade in the first semester on 2018/2019 academic year. The research consisted of two cycles, the first cycles consisted of two actions and the second cycles also consisted of two action. The procedure carried out in research cycle consisted of planning, implementation, observation and reflection. For getting data used observation sheets and the results test scores in each cycle. The data analysis technique used descriptive analysis and qualitative analysis. The result showed the application of talking stick learning model to improve positive attitudes and learning achievement of the main science of kalor subject in VII.E grade students of 13 Bontoa Junior High Scholl in Maros District.Keywords: Talking Stick Learning Model, Positive Attitude, Learning AchievementPenelitian ini termasuk Penelitian Tindakan Kelas yang dilaksanakan pada tahun 2018. Tujuan dari penelitian ini adalah untuk meningkatkan prestasi belajar dan sikap positif siswa kelas VII.E pada SMP Negeri 13 Bontoa dalam pembelajaran IPA. Penelitian Tindakan Kelas ini dilaksanakan di SMP Negeri 13 Bontoa pada siswa kelas VII.E semester 1 tahun pelajaran 2018/2019. Penelitian ini terdiri dari dua siklus. Siklus pertama terdiri dari dua tindakan dan siklus kedua juga terdiri dari dua tindakan. Prosedur yang dilaksanakan pada setiap siklus terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi. Untuk mendapatkan data digunakan lembar observasi dan hasil nilai tes pada setiap siklus. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis kualitatif. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran talking stick dapat meningkatkan prestasi belajar dan sikap positif siswa kelas VII.E SMP Negeri 13 Bontoa dalam pembelajaran IPA khususnya materi tentang Kalor.Kata kunci: Model Pembelajaran Talking Stick, Sikap Positif, Prestasi Belajar

Pelatihan Pemanfaatan Learning Management System (LMS) “SIAJAR” untuk Pemelajaran Daring Terintegrasi dan Terkendali Ahmad Saeroji; Muhsin Muhsin; Dian Fithra Permana
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 2 No 1 (2022): May 2022
Publisher : Fakultas Teknik, Universitas Bangka Belitung

The COVID-19 pandemic has had the impact of disrupting education with a new normal. The implementation of learning activities is optimized online with synchronous (virtual face-to-face) and asynchronous (self-directed learning and collaborative learning) learning. However, a number of teachers experience problems when carrying out learning, especially in the use of an integrated Learning Management System (LMS). The implementation of the service is carried out with a webinar model through the zoom application. The result of the service activity is that Economics teachers who are members of the Economics MGMP of SMA Kebumen Regency are able to create an account at SiAjar and are able to design learning with the SIAJAR LMS. The method used for the implementation of the service is online mode because the conditions for the spread of covid have not subsided. The activity begins with account creation, material creation, assignments, discussions and assessments at LMS.

Penguatan Ekonomi Kreatif melalui Inovasi Produk UMKM Tarekli Guna Mendukung Program Wirausaha MBKM di Salama Kelurahan Na’e Kota Bima Kartin Aprianti; Irma Mardian; Fanisyah Aulia Putri; Anna Nurhaliza; Nabila Islamiyah; Nurafrianingsih Nurafrianingsih; Faturrahman Faturrahman; Muhsin Muhsin
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 2 No. 4 (2024): Oktober: Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v2i4.1101

A weakness that is often faced by MSME players is product packaging which can be said to be ordinary or even unattractive. Packaging is one of the weaknesses of MSME products or competing with the products of large manufacturing companies. Several problems such as limited capital, market access and production volume mean that some MSME players do not consider packaging to be an important element of their business. To carry out MSME development in Tarekli MSMEs, we conducted a survey of Tarekli MSME players. Surveys were carried out to collect data and information, survey activities were carried out by visiting Tarekli MSME business locations and interviewing business owners directly with the results of determining the program that would be implemented and the time for implementing the work program. The results of the survey activities we carried out on MSMEs in Nae Village were to provide understanding and implementation of MSME product innovation in Nae Village by delivering material on product innovation and development, designing logos and brands, and providing product manufacturing training.

Pengaruh Audit Fee, Komite Audit, dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor Aprilia Puspitawati; Muhsin Muhsin; Muhammad Fahmi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11647

The objective of this study is to assess the degree to which the impact of audit fees, audit committees, and audit opinions on auditor switching is influenced by the reputation of the auditor. This study used quantitative techniques to investigate the impact of specific independent factors, namely audit fees, audit committees, and audit views, on the dependent variables of auditor switching and auditor reputation. Additionally, the study examined the role of auditor reputation as a moderating variable. This study utilises secondary data from all transport and logistics industry businesses that are publicly listed on the Indonesian stock market. The study sample comprises 84 analysis units and spans a research term of 3 years, namely from 2020 to 2022. The analytic tool used is WarpPLS version 8.0. The study findings indicate that audit fees have a substantial impact on the decision to switch auditors. However, the presence of an audit committee and the view expressed by auditors do not influence the decision to transfer auditors. The reputation of auditors does not have the ability to limit audit fees, audit committees, and audit opinions related to the switching of auditors.

Peran Leverage Sebagai Pemediasi Pengaruh Komite Audit dan Sales Growth Terhadap Tax Avoidance Cindi Marselino; Ariefanda Iqbal Perdana; Muhsin Muhsin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5110

Abstract The purpose of this study is to examine the effect of the audit committee and sales growth on tax avoidance, with leverage as an intervening variable. The population in this study consists of manufacturing industries in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the years 2020-2023. The sample selection in this study used purposive sampling, resulting in a total of 57 samples from the food and beverage sub-sector manufacturing industries. The data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 4 application. The results of the study show that the audit committee has a negative effect on leverage, sales growth has a negative effect on leverage, leverage has a positive effect on tax avoidance, the audit committee has a positive effect on tax avoidance, sales growth has a positive effect on tax avoidance, leverage can mediate the effect of the audit committee on tax avoidance, and leverage cannot mediate the effect of sales growth on tax avoidance. Keywords: Audit committee; sales growth; tax avoidance; leverage.

Co-Authors Ahmad Saeroji Anna Nurhaliza Aprilia Puspitawati Ariefanda Iqbal Perdana Cindi Marselino Desyandri Desyandri Dian Fithra Permana Elah Nurlaelah Fanisyah Aulia Putri Faturrahman Hendra Hendra Heri Yanto Indrawati Indrawati Irma Mardian Jamili Jamili Kartin Aprianti Maimun Syukri Moch. Qasim Mathar Muhammad Riswan Nabila Islamiyah Nafilah Nafilah Nur Insani Nurafrianingsih Nurafrianingsih Nurmawati Nurmawati Putri Chairunnisa Rahmah Johar Rizqi Aulia Oetama Safarianti Safarianti Saharuddin Barsandji Solly Aryza Soraya Rezeki Sugeng Santoso Tri Fitriani

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