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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Manajemen dan Bisnis Indonesia JST ( Jurnal Sains Terapan ) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JSHP (Jurnal Sosial Humaniora dan Pendidikan) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdimas Universal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi dan Manajemen Economics and Digital Business Review International Journal of Trends in Accounting Research TAFSE: Journal of Qur'anic Studies Literasi: Jurnal Pendidikan Guru Indonesia MEDIA RISET EKONOMI International Journal of Trends in Accounting Research Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Istifkar: Media Transformasi Pendidikan
Hairul Anam
Universitas Balikpapan, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGEMBANGAN WISATA MELALUI PEMBERDAYAAN MASYARAKAT (POKDARWIS) DI KELURAHAN SUMBER REJO KECAMATAN BALIKPAPAN TENGAH Hadiyatno, Didik; Juwari, Juwari; Anam, Hairul
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 6 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v6i2.520

Abstract

Sumber Rejo Village has variants of potential tourist attractions such as the natural environment which is used as an educational tourism managed by the community with the nickname Kang Bejo, namely the kale village in Sumber Rejo Village, the cultural life of the community is full of values, norms, and customs, so that it makes Sumber Rejo Village worthy of being an important part of tourism activities, especially in the city of Balikpapan. Tourists prefer their friendly visits to nature and local people such as farming, farming and gardening, in the hope of improving cleanliness, accommodation, safety, and comfort. The change in the motivation of tourists who pay more attention to health aspects, prefer cleanliness, accommodation quality, maximum security, and increased comfort is very much in line with the conditions of tourist villages. Tourism villages consistently offer unique and interesting experiences, natural beauty and the nobility of the culture of their people which are depicted through hospitality, politeness, cleanliness, security, and comfort.
Building a Harmonious Family in the Qur'an: An Analysis of Sternberg's Theory of Love on Household Harmony Anam, Hairul; Bakar, Abu
TAFSE: Journal of Qur'anic Studies Vol 9, No 1 (2024)
Publisher : Program Studi Ilmu Al-Qur'an dan Tafsir Fakultas Ushuluddin dan Filsafat, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/tafse.v9i1.21793

Abstract

Family harmony is a fundamental human aspiration, significantly impacting the religious and educational development of children as they witness their parents' lives. This study explores the construction of a harmonious family according to the Qur'an, using Sternberg's love theory, which posits that an ideal marriage is built on three components: intimacy, passion, and commitment. Similarly, the Qur'an describes a harmonious family through the concepts of sakinah, mawaddah, and rahmah. This research is a library research study, utilizing data from various books and literature. The descriptive-analytical approach is employed to present and analyze the data in alignment with the Qur'an. The findings reveal that Sternberg's love theory aligns with the Qur'anic perspective on maintaining a healthy family sexual relationship, illustrated by the components of intimacy and passion, as reflected in the Qur'anic verses Al-Baqarah 2:223, An-Nisa' 4:19, and Al-Baqarah 2:187. These verses underscore the significance of sexual relations within the family. Additionally, the commitment component corresponds to the union of husband and wife in all matters, as depicted in An-Nisa' 4:1.
Factors Affecting Company Value in Agricultural Anam, Hairul; Kusumawati, W
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.883 KB) | DOI: 10.54951/ijtar.v3i1.275

Abstract

The Influence of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value in Plantation Subsector Agricultural Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.This study aims to examine the effect of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value. The samples of this research were 6 plantation subsector agricultural companies which were listed on the stock exchangeIndonesiaselected using purposive sampling method during the 2015-2019 study. The analytical method used in this research is multiple linear regression. Based on the test results, it is concluded that profitability affects firm value, firm size affects firm value, dividend policy affects firm value, inflation affects firm value, and interest rates affect firm value.
Pengaruh Model Pembelajaran Problem Based Learning (PBL) Terhadap Prestasi Hasil Belajar Bahasa Indonesia Anam, Hairul; Wijaya, Herman
Literasi: Jurnal Pendidikan Guru Indonesia Vol. 2 No. 3 (2023): September
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/literasi.v2i3.698

Abstract

This study aimed to know the effect of the Problem Based Learning (PBL) method on the students achievement outcomes of Indonesian Language Learning at Class VIII MTs NW Aik Anyar Academic Year 2021/2022. The research used a quasi-experimental research design. The population of this study were all students of class VIII at MTs. NW Aik Anyar. Class VIII B was experimental class, while class VIII A is the control class. The research design used was Posttest-Only Control Group Design. Data collection techniques used tests. Analysis of the data used the analysis of the t-test Polled Variance. The results showed that the average value of the experimental class learning outcomes was 75,95 and the control class was 61,53. To test the normality of the experimental class data, X2count = 5,0605 with X2table = 11,070, because X2count < X2table, the data was normally distributed. And the normality test of the data for the control class produces X2count = 2,3486 with X2table = 11,070, because X2count< X2 table, the data was normally distributed. The results of the hypothesis test of learning outcomes show that t count > ttable is (3.383 > 1.684) which meant, H0 was rejected and Ha was accepted. So it could be concluded that "There is a significant effect using the Problem Based Learning (PBL) Learning Method on the students Achievement outcomes of Indonesian Language Learning at Class VIII MTs. NW Aik Anyar. Kata kunci :Pbl, Learning Achievement This study aimed to know the effect of the Problem Based Learning (PBL) method on the students achievement outcomes of Indonesian Language Learning at Class VIII MTs NW Aik Anyar Academic Year 2021/2022. The research used a quasi-experimental research design. The population of this study were all students of class VIII at MTs. NW Aik Anyar. Class VIII B was experimental class, while class VIII A is the control class. The research design used was Posttest-Only Control Group Design. Data collection techniques used tests. Analysis of the data used the analysis of the t-test Polled Variance. The results showed that the average value of the experimental class learning outcomes was 75,95 and the control class was 61,53. To test the normality of the experimental class data, X2count = 5,0605 with X2table = 11,070, because X2count < X2table, the data was normally distributed. And the normality test of the data for the control class produces X2count = 2,3486 with X2table = 11,070, because X2count< X2 table, the data was normally distributed. The results of the hypothesis test of learning outcomes show that t count > ttable is (3.383 > 1.684) which meant, H0 was rejected and Ha was accepted. So it could be concluded that "There is a significant effect using the Problem Based Learning (PBL) Learning Method on the students Achievement outcomes of Indonesian Language Learning at Class VIII MTs. NW Aik Anyar.
A Shift of Typology the Nuro’ulama’ KE PA PE’SSE’AN: Voter Typology Study of Madura Pandalungan Society in the 2019 Simultaneous Elections in Bondowoso Regency Darsono, Darsono; Pujileksono, Sugeng; Anam, Hairul; Syakur, Abd
Journal of Social Work and Science Education Vol. 4 No. 3 (2023): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v4i3.456

Abstract

Democracy which is synonymous with the exercise of power from the people, by the people, and for the people is realized by electing representatives of the people through general elections for members of the DPR, DPD, President and Vice President, and Provincial and Regency/City DPRD. For political purposes, it is known that there are typologies or characteristics of voters and these typologies are important in winning election contests. This study aims to identify the typological characteristics of the Madurese Pandalungan voters in the 2019 simultaneous elections in Bondowoso Regency as well as to obtain scientific information on the factors that influence them. The method used in this research is descriptive. The results of this study found that (1) The typology of Madurese Pandalungan voters in the 2019 simultaneous elections in Bondowoso Regency consisted of (a) typology of penter voters, (b) typology of nuro’ ulama’ voters, (c) typology of focal voters, (d) typology of ta’ro’nuro’ voters, and (e) typology of pa pe’sse’an. The domination of the nuro’ulama’ typology is greater, but there is a shift in typology from the nuro’ulama’ typology to the pa pe’sse’an voter typology. (2) The typology is influenced by factors (a) voter characteristics with variables of socio-cultural conditions and value systems, educational and economic factors, and kinship or family factors, (b) mass media factors, (c) characteristics of political parties and legislative candidates, and (d) amae’n pe’sse’ factors.
PENGARUH AKUNTANSI KEBERLANJUTAN, TATA KELOLA DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Saraswati, Wiwik; Rama Pramudia, Dimas; Anam, Hairul
MEDIA RISET EKONOMI [MR.EKO] Vol 3 No 4 (2024): MEDIA EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v3i4.542

Abstract

This research aims to determine the influence of sustainability accounting, governance and capital intensity on tax avoidance. The research population is mining companies registered on the BEI for the period 2021 – 2023 with a total of 111 observations. Tax avoidance as the dependent variable is calculated using cash etr. The independent variable sustainability accounting is calculated by the number of standard GRI items reported by the company divided by the Standard Gri indicator, while corporate governance uses the ratio of managerial ownership which is measured by the number of shares owned by managers and Capital Intensity is measured using the company's total assets. The results of testing the sustainability accounting hypothesis have no effect on tax avoidance because the size of the funds spent and the large or small number of sustainability reports do not affect the size of the taxes paid, managerial ownership has an effect on tax avoidance, this is because the managerial side has an effect on the amount of taxes paid by the company, whereas Capital intensity influences tax avoidance because the size of a company's assets can influence the amount of tax paid.
Peran Dosen Dalam Pelatihan Pembukuan UMKM di Kecamatan Balikpapan Tengah Yuliani, Tutik; Susilowati, Dwi; Sari, Dika Karlinda; Anam, Hairul; Saraswati, Wiwik; Yusuf, Tamzil; Fajar, Ichsan; Firdaus, Dzaky
Abdimas Universal Vol. 7 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v7i1.2627

Abstract

The bookkeeping training for MSMEs in Balikpapan Tengah District aims to improve the understanding and skills of MSMEs groups in calculating, recording, bookkeeping, and managing business finances. This training is expected to help the development of MSMEs, ultimately enhancing competitiveness and community welfare. The activities were carried out through training and mentoring using the siApik application, starting with a survey of participants who own or mentor MSMEs in the district. The results of the training are expected to improve participants' skills in structured financial bookkeeping and to enhance their understanding of using the siApik application to boost MSMEs performance.
Pengaruh Kualitas Layanan, Persepsi Harga, Dan Cita Rasa Terhadap Kepuasan Pelanggan Anam, Hairul; Suhaety, Yeye; Rubiyanti, Desi
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, persepsi harga, dan cita rasa terhadap kepuasan pelanggan di Warung Bu De. Penelitian kuantitatif ini menggunakan sampel sebanyak 74 responden yang dipilih secara acak dan dianalisis menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan (Uji F), ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap kepuasan pelanggan. Namun, pada uji parsial (Uji t), ditemukan bahwa hanya variabel kualitas layanan yang memiliki pengaruh signifikan secara individu (Sig. = 0,016), sementara persepsi harga (Sig. = 0,119) dan cita rasa (Sig. = 0,179) tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan bahwa kualitas layanan merupakan faktor prediktor utama yang paling dominan dalam meningkatkan kepuasan pelanggan di Warung Bu De, melebihi faktor harga dan cita rasa.
PERANSERTA : ADMINISTRASI KEUANGAN SEDERHANA BAGI UMKM DAERAH KAMPUNG TIMUR KELURAHAN GUNUNG SAMARINDA BALIKPAPAN Anam, Hairul
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 2 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i2.550

Abstract

Known as Kampung Timur, it is located in Gunung Samarinda Village, North Balikpapan Sub-district. The location of Kampung Timur is very strategic, meeting the direction of Muara Rapak Village on Soekarno Hatta Road with the Wika Housing Complex, and the Public Vehicle Terminal and Grand City Sinar Mas Balikpapan. This area is very rapidly growing, especially the world of Micro Small and Medium Enterprises where along the road can be seen and can be enjoyed various culinary and micro small and medium business stalls. Micro Small Medium Entrepreneurs thrive in the eastern village location, and for that innovation and creativity are needed in the future so that it can be an alternative profitable choice, In line with the development of the city and the business it is necessary to support simple financial administration patterns for Micro Small Medium Enterprises to be able to exist more in the future in the digitalization era.
PENDAPATAN PREMI, BEBAN KLAIM DAN HASIL INVESTASI TERHDAP PROFITABILITAS PERUSAHAAN ASURANSI Anam, Hairul; Noviani, Nurlita
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.560

Abstract

Tujuan Penelitian ini adalah untuk mengetahui Pengaruh Pendapatan Premi, Beban Klaim Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi. Data yang digunakan adalah sumber yang telah ada baik data internal maupum eksternal dan data dapat diakses melalui internet maupun publikasi informasi. Data yang digunakan yaitu laporan keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Metode analisis yang digunakan adalah regresi linier berganda. Hasil analisis menyatakan variabel Pendapatan Premi tidak berpengaruh secara signifikan terhadap Profitabilitas. Beban Klaim Dan Hasil Investasi berpengaruh signifikan terhadap Profitabilitas.
Co-Authors Abd Syakur Abu Bakar Afrohah Afrohah Aprilia Kurnia Putri Bani Anhar Budiyanto Budiyanto Butet Wulan Trifina D, Vino Darsono Darsono Didik Hadiyatno Dika Karlinda Sari Dika Karlinda Sari Dika Karlinda Sari Diong Liong Akbar Dirmayani, R. D. Dwi Susilowati Elisabeth Elisabeth Elisabeth Elisabeth Elvina Julianti Fajar, Ichsan Faza Muraya Zuhru Felita Oktavia Tenggara Firdaus, Dzaky Hendika SL Hendra Hendra Ika Makherta Sutadji Juwari Kusumawati, W L.W. Liyanto Lia Ardillah Liyanto, L.W. Manalu, Raja Vanaldo Boang Mayana Asid, Gatik Miswaty Miswaty Moh Hasan Noviani, Nurlita Novita Tri Utami Noviyanti Nita Nur Afni Laela Nurhayati Nurhayati Olbaroh Nikida Romadhoni Presilia Virji Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Rama Pramudia, Dimas Ramlah Ramlah Raudatul Zannah Rubiyanti, Desi Safira Istiqomah Sari, Dika Karlinda Sholeh A Silmi Fitriana Srie Hartutie Moehaditoyo sugeng pujileksono, sugeng Tamzil Yusuf Taufik Rohman, Dwi Tenggara, Felita Oktavia Tutik Yuliani, Tutik Verlia Justine Prabowo Vino D Virji, Presilia W Kusumawati Wianda Faza Imelba Wijaya, Herman Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yeye Suhaety Yuliana Rezki