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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 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) Jurnal Akuntansi
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
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.
PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI Romadhoni, Olbaroh Nikida; Saraswati, Wiwik; Makherta Sutadji, Ika; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.460

Abstract

This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG HABIS PAKAI (STUDI KASUS PADA HOTEL X) Fitriana, Silmi; Miswaty, Miswaty; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.461

Abstract

The development of the capital city of the archipelago, which is located in East Kalimantan, has attracted a lot of attention, so many people come for business purposes or other reasons. This has a positive impact on economic activities, one of which is the hotel industry. Hotel is a service company that provides accommodation services to tourists. One way to maximize hotel operational strategies is by paying attention to everything related to guest service, one of which is managing the inventory of guest supplies. Guest supplies are equipment provided by the hotel as a complement to services to ensure comfort during guests' stay. An internal control system in the consumable goods inventory accounting information system is needed by the company in order to assist management in increasing the effectiveness and efficiency of the company to avoid the risk of fraud, differences in existing physical stock with the system and produce user-relevant information. The purpose of this research is to evaluate the application of the internal control system to the consumable goods inventory accounting information system at the Hotel X Balikpapan. This research uses the five COSO internal control components in assessing the effectiveness of the internal control system for out-of-stock inventory at the Hotel X Balikpapan. The method used is qualitative research with a case study design. The type of data used is data obtained from questionnaires, interviews and observations. The results of the research show that the internal control system for the accounting information system for inventory of consumables implemented by Hotel X Balikpapan is adequate, however there are still discrepancies found in the components of control and monitoring activities. The results of this research can be used as a basis for improving internal control in companies so that in the future there are no irregularities
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA Zannah, Raudatul; Miswaty, Miswaty; Azizil Yudaruddin, Yanzil; Anam, Hairul
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.477

Abstract

The purpose of this study is to determine the factors that affect the Delay Audit. These factors are, Company size, Internal Control System, and Auditor Quality to Delay Audit. The data used is a source that has been present both internal and external data and data can be accessed via the internet and the publication of information. The data used is the company’s financial statements published on the Indonesia Stock Exchange from 2020-2022. Data analysis method uses logistics regression using SPSS 25 as a statistical test tool.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Anam, Hairul; Lusy, Lusy
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.611

Abstract

This research aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value with profitability as a moderating variable in mining companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the results of the research that has been carried out, it shows that disclosure of Corporate Social Responsibility (CSR) influences Company Value, while Profitability is unable to moderate the influence of Corporate Social Responsibility (CSR) disclosure on Company Value.
Pengaruh Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio, Dan Working Capital Turnover Terhadap Return On Asset Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023 Rizal, Muhammad; Anam, Hairul; Makherta Sutadji, Ika
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.641

Abstract

This research aims to examine the influence of Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio, and Working Capital Turnover on Return on Assets. The data used in this research are the annual financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The type of research used is quantitative research. The sampling technique used a purposive sampling method which produced 197 company samples with a total population data obtained of 251 from 3 periods. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The test equipment used is the classical assumption test, coefficient of determination test and t test. The results of this research state that the Current Ratio has an effect on Return On Assets. Meanwhile, Debt to Equity Ratio, Debt to Asset Ratio, and Working Capital Turnover have no effect on Return On Assets.
Co-Authors Abd Syakur Abu Bakar Afrohah Afrohah Azizil Yudaruddin, Yanzil Bani Anhar Budiyanto Budiyanto D, Vino Darsono Darsono Didik Hadiyatno Dika Karlinda Sari Dika Karlinda Sari Dika Karlinda Sari Diong Liong Akbar Dirmayani, R. D. Dwi Susilowati Dwi Taufik Rohman Elisabeth Elisabeth Elisabeth Elisabeth Elvina Julianti Fajar, Ichsan Felita Oktavia Tenggara Firdaus, Dzaky Fitriana, Silmi Hendika SL Hendra Hendra Ika Makherta Sutadji Juwari Kusumawati, W L.W. Liyanto Lia Ardillah Liyanto, L.W. Lusy Lusy, Lusy M. NaufalSani Makherta Sutadji, Ika Manalu, Raja Vanaldo Boang Mayana Asid, Gatik Miswaty Miswaty Miswaty, Miswaty Moh Hasan MUHAMMAD RIZAL 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 Romadhoni, Olbaroh Nikida Safira Istiqomah Sari, Dika Karlinda Sholeh A Silmi Fitriana Srie Hartutie Moehaditoyo sugeng pujileksono, sugeng Syafi’i, Imam Tamzil Yusuf Tenggara, Felita Oktavia Tutik Yuliani, Tutik Verlia Justine Prabowo Vino D Virji, Presilia W Kusumawati Wijaya, Herman Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yuliana Rezki Zannah, Raudatul