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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi INNOVATION RESEARCH JOURNAL Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Profit: Jurnal Manajemen, Bisnis dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Journal of Culture Accounting and Auditing Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Biodik: Jurnal Ilmiah Pendidikan Biologi Idealita: Jurnal Pendidikan dan Sosial Keagamaan Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Pemberdayaan Masyarakat: Jurnal Aksi Sosial Jurnal Penelitian dan Pengabdian Masyarakat Aspirasi: Jurnal Ilmiah Administrasi Negara Mathema: Jurnal Pendidikan Matematika Jurnal Kendali Akuntansi
Syaiful Syaiful
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Surabaya Rida Ayu Pratiwi; Syaiful Syaiful
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1978

Abstract

Examining the potential relationship between audit quality and factors like independence, competence, and time pressure is the primary goal of this study. Auditors from Surabaya-area Public Accounting Firms (KAP) make up the sample population used in this study. There were a total of 51 respondents selected using a purposive selection technique. Descriptive statistics, validity, and reliability tests were performed on the data before analysis. Following this, do the traditional set of tests for assumptions, which includes the tests for normality, multicollinearity, and heteroskedasticity. Multiple linear regression analysis is used in this study. Coefficient of determination (R2), partial test (t test), and simultaneous test (F test) are the outcomes of hypothesis testing. This study's hypothesis testing findings reveal that while time pressure does not affect audit quality, independence and competence do. Limitations of this study include the fact that the questionnaire was only distributed in the Surabaya region.
Reformasi Transportasi Sultra: Maju, Aman Sejahtera dan Religius: (Kajian Kritis terhadap Visi dan Misi Gubernur Sulawesi Tenggara Tahun 2025-2030) Syaiful Syaiful; Maudhy Satyadharma
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 4 (2025): Desember : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publ
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i4.1313

Abstract

Transportation development is a key foundation for increasing economic growth, regional connectivity, and the quality of public services. In Southeast Sulawesi, Governor Andi Sumangerukka's vision of "Advanced, Safe, Prosperous, and Religious" demands a transportation transformation that focuses not only on physical development but also on governance, technology, sustainability, and the socio-cultural values ​​of the community. This article presents a critical review of this vision and mission by examining the readiness of the transportation sector, the role of the Provincial Transportation Agency, the opportunities and challenges of transformation, and policy recommendations. This study employed a qualitative approach. The research activities were conducted at several transportation infrastructure facilities under the jurisdiction of the Southeast Sulawesi Provincial Transportation Agency for two months, from September to October 2025. The study shows that although the development direction reflects the strategic needs of the archipelago, significant challenges remain, such as inter-island connectivity, gaps in transportation services, data digitization, and a culture of safety. Pentahelix-based, ecological, and technology-based transportation reforms are key to achieving the regional development vision.
Penguatan Literasi Kesehatan dan Pencegahan Penyakit Berbasis Perilaku di Pesisir Padelegan Mohammad Rudiyanto; Achmad Taufik; Imadoeddin Imadoeddin; Abdul Bari; Syaiful Syaiful; Ria Kasanova
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 3 No. 1 (2026): Januari: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v3i1.2798

Abstract

This community service programme was implemented in the coastal community of Padelegan Village, Pademawu Subdistrict, Pamekasan Regency, with a focus on strengthening health literacy and behaviour-based disease prevention at the household level. The background of the activity is based on the vulnerability of coastal communities to health problems related to hygiene, household drinking water management, and environmental cleanliness, as well as the need for an approach that not only increases knowledge but also encourages consistent preventive practices. The programme aims to improve residents' ability to understand and use health information in an applicable manner, while strengthening key disease prevention behaviours through education and mentoring. The activity will be carried out from February to April 2025 with a behaviour-based education design combined with practice demonstrations and community mentoring, involving 48 participants (40 residents/households and 8 posyandu/PKK cadres). The stages included initial assessment, development of KIE media (brief modules and leaflets/posters), two education-demonstration sessions, two home mentoring sessions, and final evaluation. The evaluation was conducted using pre-post knowledge, attitude, and practice (KAP) assessments and practice observation through a checklist. The results showed an increase in health literacy and improved consistency in preventive behaviour; knowledge increased from 5.4 to 7.8, and compliance with hand washing at critical times increased from 41.7% to 72.9%. Programme outputs included an information, education and communication (IEC) package, a household monitoring checklist, and capacity building for cadres as local facilitators. It was concluded that the integration of participatory education, practical demonstrations and cadre mentoring has the potential to be effective in encouraging preventive behavioural change in coastal communities, with recommendations for integrating monitoring into the routine agenda of integrated health service posts (posyandu) and community empowerment groups (PKK) and for follow-up monitoring for 3–6 months to maintain the sustainability of practices.
Integrasi Kebijakan dan Partisipasi Publik dalam Rapat Koordinasi Penyediaan Angkutan Umum di Provinsi Sulawesi Tenggara Sylsiani Mursalim; Galih Adi Sulistyo; Syaiful Syaiful; Ringo Taufan Laode; Rina Sutriana; Maudhy Satyadharma
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 1 (2026): Januari : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i1.2820

Abstract

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.
Microlearning Effectiveness in Higher Education: A Systematic Review and Meta-Analysis of Student Retention and Learning Outcomes Muhammad Jainuri; Kamid Kamid; Syaiful Syaiful; Nizlel Huda
MATHEMA: JURNAL PENDIDIKAN MATEMATIKA Vol. 7 No. 2 (2025): MATHEMA
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jm.v7i2.517

Abstract

The proliferation of digital technologies in higher education has necessitated innovative pedagogical approaches to enhance student retention and learning outcomes. Microlearning, characterized by short, focused learning segments, has emerged as a promising strategy for addressing contemporary educational challenges. This systematic review and meta-analysis evaluates the effectiveness of microlearning interventions in higher education settings, specifically examining their impact on student retention rates and learning outcomes from 2020-2025. Following PRISMA guidelines, we comprehensively searched multiple databases, including PubMed, Scopus, Web of Science, ERIC, and IEEE Xplore. Studies were included if they examined microlearning interventions in higher education contexts with quantitative measures of student retention or learning outcomes. Quality assessment was performed using the Newcastle-Ottawa Scale and Cochrane Risk of Bias tool. Of 2,847 initially identified studies, 42 met inclusion criteria, encompassing 15,673 participants across 18 countries. Meta-analysis revealed significant positive effects of microlearning on student retention (pooled OR = 1,87; 95% CI: 1,45-2,41; p < 0,001) and learning outcomes (standardized mean difference = 0,74; 95% CI: 0,58-0,90; p < 0,001). Subgroup analyses indicated greater effectiveness in STEM subjects when combined with mobile technologies. Heterogeneity was moderate (I² = 67% for retention, I² = 71% for learning outcomes). Microlearning significantly positively affects student retention and learning outcomes in higher education. The evidence supports its implementation as an effective pedagogical strategy, particularly in statistics education and technology-enhanced learning environments. Future research should focus on long-term retention effects and optimal design principles.
PENGARUH NET PROFIT MARGIN, EARNING PER SHARE, DAN RETURN ON EQUITY TERHADAP RETURN SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN YANG TERCATAT DALAM INDEKS SAHAM BERBASIS ESG PERIODE 2020-2023 Yefri Reswita; Tilawatil Ciseta Yoda; Darman Darman; Syaiful Syaiful; Zahwatul Ramadhani
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 11, No 1 (2025): VOLUME XI NO. 1 OKTOBER 2025
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v11i1.7275

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, earning per share, retur non equity terhadap return saham dengan struktur modal sebaga variabel mediasi yang diproksikan oleh debt to equity ratio. Populasi pada penelitian ini adalah perusahaan yang tercatat dalam indeks saham berbasis ESG pada tahun 2020-2023 dengan menggunakan teknik pengambilan sampel berupa Purposive Sampling sehingga didapatkan sampel sebanyak 19 perusahaan dengan total 77 data amatan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel dan uji Sobel untuk analisis mediasi. Seluruh proses pengolahan dan analisis data dilakukan menggunakan software Stata 17.Hasil uji hipotesis langsung menunjukkan bahwa net profit margin berpengaruh negatif tetapi tidak signifikan terhadap return saham, sedangkan earning per share dan return on equity tidak berpengaruh signifikan terhadap return saham. Selanjutnya, struktur modal berpengaruh negatif tetapi tidak signifikan terhadap return saham. Selain itu, net profit margin, earning per share, return on equity berpengaruh positif signifikan terhadap struktur modal.Hasil uji mediasi menunjukkan bahwa struktur modal tidak mampu memediasi hubungan antara net profit margin, earning per share, return on equity terhadap return saham. Temuan ini mengindikasikan bahwa meskipun profitabilitas berkontribusi terhadap kebijakan pembiayaan perusahaan, namun tidak secara langsung mencerminkan kinerja pasar dalam bentuk return saham.Kata Kunci: Net Profit Margin, Earning Per Share, Return On Equity, Return Saham, Struktur Modal, Debt To Equity Ratio, ESG 
PENYEMPROTAN DISINFEKTAN UNTUK MENCEGAH COVID-19 DI DESA SUKAHARJA Ryan Pradipto Ramadhan; Syaiful Syaiful; Asri Kusuma Wardhani
JPMUJ Vol. 4 No. 1 (2026): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v4i1.2575

Abstract

It is known to cause respiratory tract infections in humans ranging from coughs and colds to more serious ones such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS). This disease can spread through small droplets from the nose or mouth when coughing or sneezing. The droplets then fall on objects around them. Then if someone else touches an object that has been contaminated with the droplets, then that person touches their eyes, nose or mouth (facial triangle), then that person can be infected with COVID-19. The spread of the COVID-19 virus is increasing rapidly through droplets of saliva or out of the nose when the infected person coughs or sneezes. However, there are still very few people around the village of Sukaharja Rt04/02 (temporary respiratory protective equipment) when doing activities outside the home considering. Therefore, it is necessary to understand that compliance with health protocols must be implemented as an effort to break the chain of transmission of COVID-19. Based on these problems, the author conducted community service through the SEMI OFFLINE KKN UIKA BOGOR 2021 activity (Joint Real Work Lecture Against Covid-19 UIKA BOGOR 2021). The Group Activity carried out in order to prevent the spread of COVID-19 was to distribute health equipment such as masks and hand sanitizers to the people of Sukaharja Village RT 04/02 Bogor Regency.
ANALYSIS OF POLICY INNOVATION IN TRADITIONAL MARKET REVITALIZATION FROM A GOOD GOVERNANCE PERSPECTIVES: A CASE STUDY OF KOLPAJUNG MARKET IN PAMEKASAN Saiful Anam; Nur Syakherul Habibi; Syaiful Syaiful
Aspirasi: Jurnal Ilmiah Administrasi Negara Vol. 7 No. 1 (2026): ASPIRASI: Jurnal Administrasi Negara
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aspirasi.v7i1.2903

Abstract

This study analyzes the revitalization process of Kolpajung Market as a case of public policy innovation grounded in good governance principles. The revitalization incorporates three major innovations: digitalization of retribution and kiosk rental systems, financing through a Public–Private Partnership scheme, and commodity-based zoning arrangements. A descriptive qualitative approach was employed to explore policy dynamics, stakeholder participation, and challenges in implementing transparency, accountability, participation, and effectiveness. The findings reveal that although the revitalization reflects efforts toward structural transformation, the implementation of good governance principles remains partial. Public participation tends to be more procedural than substantive, while bureaucratic actors dominate decision-making processes. Information transparency is perceived as limited, and accountability mechanisms have not been systematically established. These issues hinder the policy’s effectiveness, as the improvement in the market’s socio-economic function after revitalization remains suboptimal. The theoretical reflection suggests that policy innovation has not yet led to an inclusive and sustainable governance transformation, as emphasized by Osborne and Gaebler and Habermas’s deliberative framework. This study underscores the importance of integrating policy innovation with institutional reform and the need for participatory communication strategies to strengthen society’s role as active agents in development. Strengthening local actor capacity, establishing community-based monitoring mechanisms, and developing result-based governance evaluation indicators are recommended for future traditional market revitalization initiatives.Keywords: Market Revitalization, Policy Innovation, Good Governance, Public Participation, Local Governance.
Pengaruh Literasi Keuangan, Fear of Missing Out (FOMO), dan Gaya Hedonisme terhadap Perilaku Keuangan Mahasiswa Ghazlina Himaya; Syaiful Syaiful
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6567

Abstract

This study purpose to analyze the impact of financial literacy, FOMO, and hedonism on the financial behavior of e-wallet users at the University of Muhammadiyah Gresik. Questionnaires were distributed to 60 active students selected using a purposive sampling method using a quantitative survey approach. Data were analyzed through validity and reliability tests, classical assumption, multiple linear regression analysis, t and F tests, and coefficients of determination using IBM SPSS Statistics. The study results show that financial literacy significantly positively influences students' financial behavior, while FOMO and hedonism do not have a significant influence. These findings explain that the higher the level of financial literacy of students, the better their financial behavior in managing finances in the digital era. This finding is expected to serve as a guideline for developing financial management knowledge and even provide input for students to optimize financial literacy so they can manage their finances more wisely despite the development of digital technology and the ease of using e-wallets.
PENGARUH PRICE TO BOOK VALUE, EARNING PER SHARE, DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN DALAM INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Yefri Reswita; Tilawatil Ciseta Yoda; Nanda Nanda; Silvy Astari; Syaiful Syaiful; Fuji Astuti Hidayati
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 12, No 1 (2026): VOLUME XII NO.1 OKTOBER 2026
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v12i1.8665

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Price To Book Value, Earning Per Share dan Dividend Payout Ratio Terhadap Harga Saham pada Perusahaan Dalam Indeks LQ45 Yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024, fenomena yang melatarbelakangi penelitian ini adalah kinerja perusahaan tidak selalu sejalan dengan pergerakan harga saham. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan regresi linear berganda yang di olah menggunakan SPSS. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs resmi perusahaan dan website www.idx.co.id. Populasi yang digunakan sebanyak 68 perusahaan. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Yaitu sebanyak 16 perusahaan yang memenuhi syarat dan layak dijadikan sampel. Berdasarkan hasil penelitian koefisien regresi variabel Price To Book Value (PBV) dengan T_hitung 2.125 T_tabel 1,992 dengan nilai signifikan 0,037 0,05 maka H_1 diterima dan H_0 ditolak. Variabel Earning Per Share (EPS) dengan T_hitung 17,019 T_tabel 1,992 dengan nilai signifikan 0,000 0,05 maka H_2 diterima dan H_0 ditolak. Variabel Dividend Payout Ratio (DPR) dengan T_hitung 2,996 T_tabel 1,992 dengan nilai signifikan 0,004 0,05 maka H_3 diterima dan H_0 ditolak. Berdasarkan uji F diketahui bahwa hasil F_hitung 97,722 F_tabel 2,725 dan nilai signifikansi sebesar 0,000 0,05. Hal ini menunjukkan bahwa secara simultan variabel PBV, EPS, dan DPR berpengaruh positif dan signifikan terhadap Harga Saham pada perusahaan dalam Indeks LQ45. Nilai koefisien determinan diperoleh dari R-square sebesar 0,794 yang menunjukkan bahwa variabel dependen yang dijelaskan oleh variabel independen pada penelitian ini sebesar 79,4%. Sedangkan sisanya 20,6% dijelaskan oleh variabel lain.Kata Kunci: Financial Leverage; Financial Performance; Environmental, Social, and Governance; Firm Value; Perusahaan Pertambangan
Co-Authors Abdul Bari Abdullah Abdullah Achmad Taufik Achmarul Fajar Alfinantul Qoni’ah Andrianingsih Asri Kusuma Wardhani Baehaqi Ciseta Yoda, Tilawatil Dearmi Artis Dwi Syafira Novianti Fauziah Fauziah Fredy Yunanto Fuji Astuti Hidayati Galih Adi Sulistyo Ghazlina Himaya Imadoeddin Imadoeddin Indra Lukmana Junaidi Efendi Kamid Kamid Kasanova, Ria Laily Nur Fitriana Maudhy Satyadharma Maulidatul Chasanah Mayarni Putri Dewita Mohammad Rudiyanto Mufidatul Ummah Adhyta Muhammad Jainuri Muhammad Jufri Muhammad Nurdin Nanda Nanda Nazilah Nazilah Nizlel Huda NUR FAUZIAH NUR HALIZAH Nur Hayati Nur Syakherul Habibi Nurul Alfian Rassya Islamay Arivia Reswita, Yefri Revi Rahmawati Revis Asra Rida Ayu Pratiwi Rina Sutriana Ringo Taufan Laode Riyantoro Riyantoro Rohmaniyah Rohmaniyah Ryan Pradipto Ramadhan Saiful Anam Salsabila Tristania Agustin Sari Ningsih Shalihati, Ira Diana Sholeh Rachmatullah Silvy Astari Sita Acetylena Syaiful Anam Syaparuddin Syaparuddin Sylsiani Mursalim WIJANARKO, SIGIT Zahwatul Ramadhani