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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 Jurnal Ilmu Ekonomi, Pendidikan dan Teknik (IDENTIK) Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Istifkar: Media Transformasi Pendidikan Journal of Biomedical Sciences and Health
Hairul Anam
Universitas Balikpapan, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Karakteristik Keberuntungan Dalam Al-Qur’an Analisis Makna Perspektif Para Mufassir Budiyanto, Budiyanto; Anam, Hairul; Hasan, Moh
Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist Vol 7 No 1 (2024): Januari
Publisher : LPPM Sekolah Tinggi Ilmu Al-Qur'an Wali Songo Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35132/albayan.v7i1.715

Abstract

Islam juga memiliki anggapan yang senada dengan Al-Qur’an bahwa dunia ini bukanlah sesuatu yang menjadi tempat terakhir bagi manusia dalam menjalani kehidupan. Dunia merupakan tempat yang mana akan sangat berpengaruh terhadap kehidupan akhirat, jika dunia ini dijadikan tempat untuk memperoleh hasil yang baik dikehidupan yang kedua, maka seyogyanya harus melakukan amal-amal perbuatan yang baik dan tepat. Suatu keberuntungan bagi orang-orang yang apabila melakukan amar makruf dan nahi mungkar, karena perbuatan tersebut merupakan implementasi perintah Allah dengan mengerjakan kebajikan dan meninggalkan kemaksiatan. Dalam penelitian ini penulis menggunakan metode maudhu’i/tematik, dengan menjelaskan penafsiran para mufassir yang bercorak Adabi al Ijtima’i yang membahas tentang pemaknaan ayat-ayat tentang keberuntungan dalam Al-Qur’an hanya pada lafadz Al-Muflihun. Dalam pengumpulan data, penulis menggunakan kajian kepustakaan atau library research. Didalam Al-Qur’an telah disebutkan sebanyak 40 kali ayat yang menerangkan tentang keberuntungan yang berasal dari lafadz falaha atau alfalah dengan variasi bentuk yang berbeda dan tentunya dengan makna yang berbeda. Menurut M.Quraish Shihab dalam Tafsir Al-Mishbah menafsirkan ayat-ayat tentang keberuntungan khususnya didalam lafadz Al-Muflihun bahwa karakteristik orang-orang yang mendapatkan keberuntungan dalam Al-Qur’an yaitu: beriman, mendirikan shalat, membayar zakat, berinfak/bersedekah, amar ma’ruf nahi mungkar, berat timbangan amal kebaikannya, berjihad, tidak berkasih sayang dengan orang yang menentang Allah dan Rasul-Nya, bersikap lapang dada, dermawan, tidak kikir, dan memiliki sifat itsar. Dapat disimpulkan segala sesuatu yang membuat kita memperoleh keberuntungan, adalah bersumber dari iman kepada Allah dan Rasul-Nya, dengan mengikuti tuntunan-Nya serta patuh akan apa yang Dia perintahkan.
OPINI GOING CONCERN: PENGARUH LEVERAGE, OPINI AUDIT SEBELUMNYA, PERTUMBUHAN DAN KUALITAS AUDIT Anam, Hairul
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.59-67

Abstract

This study aims to determine the effect of leverage, previous year's audit opinion, entity growth and audit quality on going concern audit opinion acceptance. The research sample was 184. The analytical method used is logistic regression analysis. Based on the results of the analysis, it can be concluded that leverage has no effect on going concern audit opinion, previous year's audit opinion does not affect going concern audit opinion, entity growth affects going concern audit opinion, and audit quality does not affect going concern audit opinion.
BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Anam, Hairul; Sari, Dika Karlinda; D, Vino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
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.
SOSIALISASI KESEHATAN PENCEGAHAN COVID 19 DI KELURAHAN MARGASARI KOTA BALIKPAPAN Anam, Hairul
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 3 (2021): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.188 KB) | DOI: 10.32832/abdidos.v5i3.889

Abstract

Kegiatan sosialisasi kesehatan pencegahan covid 19 merupakan kegiatan pengabdian kepada masyarakat dalam upaya kontribusi kepada masyarakat untuk pemenuhan kebutuhan hidup dan menyelesaikan permasalahan yang dialami masyarakat khususnya dalam pencegahan penularan Covid-19. Kegiatan ini dilaksanakan melalui program Sosialisasi kesehatan pencegahan Covid-19 yang merupakan kegiatan berbasis pengabdian kepada masyarakat untuk meningkatkan pengetahuan tentang upaya memutus mata rantai penularan Covid-19 dilaksanakan di Kelurahan Margasari, Kecamatan Balikpapan Barat Kota Balikpapan dengan metode pengabdian berupa kegiatan sosialisasi dan kegiatan lapangan dilingkungan perumahan dan pedagang usaha mikro kecil dan menengah. Pengabdian kepada masyarakat ini mendapat respon positif pemerintah serta partisipasi aktif masyarakat yang tinggi, dan diharakpan selalu mematuhi protokol kesehatan 5M.
ETIKA MENUNTUT ILMU PERSPEKTIF AL MAWARDI DALAM KITAB ADAB AL-DUNYA WADDIN (AKTUALISASI MENUNTUT ILMU MELALUI PENDIDIKAN PESANTREN) Diong Liong Akbar; Anam, Hairul
Istifkar: Media Transformasi Pendidikan Vol 2 No 2 (2022): Istifkar: Media Transformasi Pendidikan
Publisher : Sekolah Tinggi Islam Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62509/ji.v2i2.52

Abstract

Manusia sosial membutuhkan proses yang disebut wajib belajar, karena siswa atau jaksa dalam proses pendidikan harus memiliki etika agar mampu mempertahankan adat istiadat, budaya dan norma dalam mensosialisasikan pendidikan masyarakat. Tulisan ini bermaksud untuk mendeskripsikan dan mengidentifikasi: 1) aktualisasi etika jaksa dalam memperoleh pengetahuan yang bermanfaat 2) aktualisasi etika jaksa dalam berinteraksi dengan guru. Kitab Adabud Dunya Waddin al Mawardi menjelaskan etika bagi penuntut ilmu, dianjurkan untuk meniru akhlak ulama dengan sikap tawadu' dan menghindari sifat ujub, dijelaskan bahwa tawadu' adalah bagian dari akhlak Allah, dengan tawadu' Allah akan meninggikan status hamba-hamba-Nya. Ujub dijauhkan dari rahmat Allah bersamanya, Allah merendahkan manusia. Orang-orang diperintahkan untuk mengikuti ulama 'ulama' menjauh dari posisi ujub karena keunggulan pengetahuan mereka, para ulama 'membenarkan hal yang benar dan melakukan kewajiban ilmu sehingga mereka mengedepankan tawadu' karena ini lebih penting dalam pendidikan. Ulama Salafi mengatakan adab berada di atas sains. Pesantren siswa diajarkan betapa pentingnya merendahkan diri kepada guru dan menghargai ilmu yang dipelajari agar ilmunya bermanfaat. Kitab Adabud Dunya Waddin menjelaskan etika mencari ilmu, al Mawardi menjelaskan bahwa orang yang belajar dianjurkan untuk lebih rendah dari gurunya karena itu adalah kunci keberhasilan dalam mencari ilmu. Abstract Social humans need a process called compulsory education, because students or prosecutors in the educational process must have ethics in order to be able to maintain customs, cultures and norms in socializing community education. This paper intends to describe and identify: 1) actualization of prosecutor ethics in obtaining useful knowledge 2) actualization of prosecutor ethics in interacting with teachers. The Book of Adabud Dunya Waddin al Mawardi explains ethics for knowledge claimants, it is recommended to emulate the morals of scholars with an attitude of tawadu' and avoid the nature of ujub, it is explained that tawadu' is part of God's morals, with tawadu' Allah will exalt the status of his servants. Ujub is kept away from Allah's mercy with him, Allah humbles man. People are commanded to follow the scholars 'ulama' away from the position of ujub because of the superiority of their knowledge, the scholars 'justify the right things and do the obligations of knowledge so that they put forward tawadu' because this is more important in education. Salafi scholars say adab is above science. Islamic boarding school students are taught how important it is to humble themselves to teachers and appreciate the knowledge learned so that their knowledge is useful. The Book of Adabud Dunya Waddin explains the ethics of seeking knowledge, al Mawardi explains that people who study are encouraged to be inferior to their teachers because it is the key to success in seeking knowledge.    
Pengaruh Stabilitas Keuangan, Ineffective Monitoring, Pergantian Auditor, Pergantian Dewan Direksi Terhadap Indikasi Kecurangan Laporan Keuangan pada Perusahaan Energi yang Terdaftar di BEI Priode 2022-2023 Aprilia Kurnia Putri; Hairul Anam; Butet Wulan Trifina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6924

Abstract

This research aims to determine the effect of financial stability, ineffective monitoring, change of auditors, change of directors on indications of fraudulent financial reports in energy companies listed on the Indonesia Stock Exchange. Sample selection used a purposive sampling method with a research period of 2022-2023. The samples obtained in this research were 22 samples from 88 populations. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results of the research show that financial stability has an effect on indications of fraudulent financial reports. Meanwhile, ineffective monitoring, changing auditors and changing the board of directors have no effect on indications of fraudulent financial statements.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Auditor Internal dalam Mencegah Kecurangan: Studi Kasus Pemerintahan Kota Balikpapan Wianda Faza Imelba; Hairul Anam; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6981

Abstract

This study aims to determine the effect of organizational culture, leadership style, work environment, and motivation on the performance of internal auditors at the Inspectorate of Balikpapan City in preventing fraud. Sampling technique in this research uses census method where all population members are used as respondents as many as 31 employees. Data analysis technique used in this research is validity test, reliability test, and hypothesis test using SmartPLS 3.0 application. The result of this research shows that organizational culture, leadership style, work environment, and motivation affect the performance of internal auditor at Inspectorate of Balikpapan City in preventing fraud.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Faza Muraya Zuhru; Hairul Anam; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6990

Abstract

This research aims to determine the influence of audit fees, audit tenure and audit rotation on audit quality in LQ45 companies listed on the Indonesian Stock Exchange in 2020-2023. The data used in this research is quantitative data with secondary data sources obtained from the audited financial reports and annual reports of the LQ45 Company on the official website of the Indonesia Stock Exchange and the official websites of each company. The sampling technique used purposive sampling technique and a sample of 23 companies was obtained with 92 observation data. Based on the results of the logistic regression test using the SPSS 25 application, it shows that audit fees have a significant effect on audit quality, while audit tenure and audit rotation do not have a significant effect on audit quality.
Transformasi Strategi Konten Pada Program Siaran Lentera Iman Di Era Digital: Analisis Interaksi Pengguna Soka Radio Jember Lewat Aplikasi Tiktok Dalam  Teori Participatory Culture Henry Jenkins Anam, Hairul; M. NaufalSani; Syafi’i, Imam
Jurnal Ilmu Ekonomi, Pendidikan dan Teknik Vol. 2 No. 6 (2025): IDENTIK - November
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/identik.v2i6.970

Abstract

The emergence of radio as a mass medium has facilitated easier access to information for its users. Radio possesses advantages that other mass media do not have. It offers a wide reach, allowing information broadcast through radio to be directed across the globe, especially with its current development supported by the increasing use of the Internet, which further simplifies access to online radio. The religious program “Lentera Iman” is one of the Islamic broadcasting programs presented by Soka Radio FM Sumber Sari Jember, aimed at enhancing listeners’ understanding of Islamic teachings. The transformation of media in the digital era encourages radio to adapt in order to remain relevant amid changing patterns of information consumption. This study aims to analyze how the religious program Lentera Iman on Soka Radio Jember transforms its content strategies through the use of the TikTok application, as well as to explore the forms of user interaction with the content. The findings show that Lentera Iman adapts its content by presenting Islamic messages in short video formats that are more visual, concise, and easily shareable, aligning with the characteristics of TikTok users. User interaction is reflected through comments, likes, and other engagement processes that demonstrate audience involvement in the form of appreciation, religious discussions, and reinterpretations of the conveyed messages. These findings affirm that the use of TikTok enables local radio to expand its reach, enhance interactivity, and create a new space for disseminating religious content that is more inclusive and aligned with the dynamics of digital media.
Co-Authors Abd Syakur Abu Bakar Ade Irma Afrohah Afrohah Aprilia Kurnia Putri aswad, hijral 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. M. NaufalSani 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 Syafi’i, Imam Tamzil Yusuf Taufik Rohman, Dwi Tenggara, Felita Oktavia Tutik Yuliani, Tutik Verlia Justine Prabowo Vino D Virji, Presilia W Kusumawati Wahdaniar Wianda Faza Imelba Wijaya, Herman Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yeye Suhaety Yuliana Rezki