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All Journal Jurnal Manajemen Terapan dan Keuangan Pandecta Journal of Economics, Business, & Accountancy Ventura Brawijaya Law Journal : Journal of Legal Studies JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Jurnal Selat Journal of Economic, Bussines and Accounting (COSTING) Jurnal Basicedu JISIP: Jurnal Ilmu Sosial dan Pendidikan Nurani Hukum : Jurnal Ilmu Hukum Jurnal Ekonomi Manajemen Sistem Informasi Performance : Jurnal Bisnis dan Akuntansi Zonasi: Jurnal Sistem Informasi Revitalisasi : Jurnal Ilmu Manajemen Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) Jurnal Inovasi dan Teknologi Pembelajaran (JINOTEP) Kajian dan Riset Dalam Teknologi Pembelajaran JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Sport Coaching and Education Tsaqafatuna: Jurnal Ilmu Pendidikan Islam Journal of Applied Data Sciences International Journal of Business, Law, and Education Journal of Instructional and Development Researches IBLAM Law Review International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Contemporary Journal on Business and Accounting Jurnal Basicedu Al Muhafidz Journal of Accounting Management Business and International Research Jurnal Ekonomika Manajemen Dan Bisnis Eastasouth Journal of Effective Community Services Jurnal Bisnis dan Manajemen West Science Jurnal Pengabdian Tri Bhakti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Instructional Technology Jurnal Signaling Artikula
Sihabudin Sihabudin, Sihabudin
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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PENERAPAN METODE PENCATATAN DAN PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA UMKM TOKO BANGUNAN MELA JAYA) Imas Marsipah, Siti; Sihabudin, Sihabudin; Arimurti, Trias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4575

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan metode pencatatan dan penilaian persediaan barang dagang pada UMKM Toko Bangunan Mela Jaya yang dimiliki oleh Ibu Melasari dan dibantu oleh tiga orang karyawan, salah satunya bernama Mulyadi. Persedian barang dagang merupakan salah satu aset penting bagi kelancaran kegiatan usaha, sehingga pengelolaanya dilakukan secara tepat. Metode penelitian yang digunakan pendekatan secara kualitattif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian ini berpokus pada bagaimana Toko Bangunan Mela Jaya menerapkan metode pencatatan persediaan dan metode penilaian yang digunakan diusahanya. Hasil penelitian menunjukan bahwa pencatatan persediaan masih dilakukan secara manual dengan menggunakan metode periodik. Selain itu, pemilik cendrung menerapkan metode FIFO (First in First out) pada barang-barang utama seperti semen,pasir, dan kayu. Sedangkan metode LIFO (Last in First out) pada barang yang memiliki ukuran lebih kecil meskipun sederhana, sistem yang digunakan sudah membantu dalam menjaga kelancaran usaha, meskipun belum sepenuhnya sesuai dengan standar akuntansi yang berlaku. Penelitian ini diharapkan dapat memberikan gambaran bagi UMKM sejenis dalam meningkatkan pencatatan dan penilaian persediaan barang dagang, sehingga pengelonaan usaha dapa berjalan lebih efisien dan transparan.
Analisis Nilai Moral dan Nilai Sosial dalam Novel Manusia dan Badainya Karya Syahid Muhamad serta Pemanfaatannya sebagai Bahan Ajar di SMA Sihabudin, Sihabudin; Trisnawati, Trisnawati; Maulana, Nanang
Jurnal Artikula Vol 7 No 1 (2024)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/006.202471.146

Abstract

This research aims to describe the moral values ​​in the novel Man and the Storm by Syahid Muhamad, describe the social values ​​in the novel Man and the Storm by Syahid Muhamad, and utilize moral values ​​and social values ​​in the study of literature in high school. This research is qualitative descriptive research, namely collecting, analyzing, using qualitative analysis techniques, namely Analysis of Moral Values ​​and Social Values ​​in the novel Man and his Storm by Syahid Muhamad and its use as teaching material in high school. The data source is the novel Man and his Storm by Syahid Muhamad. Publication year 2022 published by Gradien Mediatama with 248 pages. The approach taken in analyzing this research data uses a sociological approach with a Content Analysis content analysis strategy. The moral values ​​found in the novel consist of 6 honest values. Be yourself 11 quotes. Responsible for 4 quotes. Independence as many as 6 quotes. Moral courage as many as 7 quotes. Humility as many as 8 quotes. Critical of 7 quotes. Meanwhile, the social values ​​found were the value of love with 11 quotes. Responsibility for 4 quotes. Concern as many as 20 quotes. Empathy as many as 9 quotes. Collaboration with 6 quotes. Please help as many as 5 quotes. As for its relevance to being used as teaching material, the novel is worthy of being used as teaching material at the high school level because: 1) the novel is the work of a famous person in the world of literature, especially prose literary works; 2) the novel is a serious novel; 3) the novel is rich in life values, in this case moral and social values; 4) Suitability as teaching material has been approved by various validators such as lecturers, teachers and students. This study of the novel Man and his Storm by Syahid Muhamad is in accordance with the validation results given to the validator; and 5) learning about the values ​​in a novel is at the high school level. TP.12.5 students assess and criticize the intrinsic elements of characterization, plot, story, setting, and depiction of society in the novel.
Pengembangan Media Komik Digital Berbasis Flipbook pada Mata Pelajaran Pkn untuk Meningkatkan Motivasi Belajar Siswa Kelas V MI/SD Mu'afifah, Amrissya Nurul; Luthfiyah, Rara; Jannah, Reyhanatul; Sihabudin, Sihabudin; Khoiriyah, Nadlifatul
Journal of Instructional and Development Researches Vol. 4 No. 4 (2024): August
Publisher : Yayasan Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jider.v4i4.339

Abstract

Penelitian di MINU Waru 1 yang fokus untuk meningkatkan motivasi belajar siswa pada mata pelajaran PKn kelas V. Masalah yang ditemukan peneliti adalah guru tidak menggunakan media pembelajaran yang menarik untuk meningkatkan keinginan siswa untuk belajar. Tujuan dari penelitian ini adalah untuk menentukan apakah komik digital berbasis flipbook yang digunakan dalam pembelajaran mata pelajaran PKn di kelas V di MINU Waru 1 valid dan efektif. Penelitian ini dijalankan menggunakan model desain pembelajaran ADDIE, yang mencakup analisis, desain, pengembangan, implementasi, dan evaluasi. Penelitian ini melibatkan penilaian dari siswa dan guru serta penyebaran angket kepada ahli media dan ahli materi. Penelitian menemukan bahwa ahli materi memberikan skor 93% dalam kategori "sangat layak" dan ahli media memberikan skor 83% dalam kategori "layak". Selain itu, angket yang menilai motivasi belajar siswa sebelum dan sesudah penggunaan media menunjukkan peningkatan dari 53% (kategori "rendah") menjadi 76% (kategori "tinggi"), menunjukkan bahwa siswa lebih termotivasi untuk belajar setelah menggunakan media komik digital berbasis flipbook pada mata pelajaran PKn di kelas V.
Penerapan Strategi Mind Mapping untuk Meningkatkan Hasil Belajar IPAS Siswa Kelas IV Madrasah Ibtidaiyah Otari, Widiati Hairina; Juhaeni, Juhaeni; Alfin, Jauharoti; Chasanah, Uswatun; Sihabudin, Sihabudin; Safaruddin, Safaruddin; Salsabila, Zuha Prisma
Journal of Instructional and Development Researches Vol. 4 No. 5 (2024): October
Publisher : Yayasan Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jider.v4i5.388

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan strategi pembelajaran Mind Mapping pada materi bagian tubuh tumbuhan beserta fungsinya serta dalam meningkatkan hasil belajar Ilmu Pengetahuan Alam dan Sosial (IPAS) siswa kelas IVB MIN Kota Banjarbaru. Penelitian ini dilatarbelakangi oleh pembelajaran IPAS yang monoton, menyebabkan 80% siswa belum mencapai ketuntasan minimal pada ulangan harian terkait materi IPA. Penelitian ini menggunakan model penelitian tindakan kelas (PTK) Kurt Lewin yang melibatkan tahapan perencanaan, pelaksanaan, pengamatan, dan refleksi dalam setiap siklusnya. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan tes, dan dianalisis secara kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan strategi Mind Mapping berjalan efektif, ditandai dengan peningkatan skor aktivitas guru dari 84 pada siklus I menjadi 88,9 pada siklus II, serta peningkatan skor aktivitas siswa dari 75 menjadi 89,6. Selain itu, persentase ketuntasan siswa meningkat signifikan dari 52,6% pada siklus I menjadi 89,5% pada siklus II. Temuan ini menunjukkan bahwa Mind Mapping tidak hanya membantu siswa memahami materi dengan lebih baik, tetapi juga meningkatkan hasil belajar secara keseluruhan.
Effect of Ethical Leadership and Motivation on Pro-Environmental Behaviors: Evidence from Thai Automobile Industry Sihabudin, Sihabudin
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2718

Abstract

Despite extensive research on corporate sustainability, little is known about the factors that may instill employees taking part in sustainability initiatives. To address this gap, the main objective of this study is to identify factors that can enhance employees' pro-environmental behaviors that enable them to participate in sustainability initiatives. This study posits that leadership and motivation may influence employees to develop their pro-environmental behaviors through motivation. In order to test the hypothesis of the study, the partial least square–structural equation modeling (PLS-SEM) approach was used to examine data of 169 employees of the Thai automobile industry. The results show that ethical leadership significantly predicts employees' pro-environmental behaviors. In addition, employees' intrinsic motivation serves as a mechanism by partially mediating the relationship between ethical leadership and employees' pro-environmental behaviors. The study also investigates the relationship between extrinsic motivation with basic pro-environmental behaviors of employees, but no empirical support was found in this regard. This study recommends that organizations encourage employee intrinsic motivation to enhance their pro-environmental behaviors and focus on increasing their performance.
PENGARUH PENGGUNAAN DIGITAL PAYMENT DAN SISTEM INFORMASI KEUANGAN TERHADAP PENDAPATAN UMKM BEBEKE OM ARIS KARAWANG Sihabudin, Sihabudin; Hidayaty, Dwi Epty
Jurnal Signaling Vol 13, No 1 (2024): Jurnal Signaling
Publisher : STMIK Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/signaling.v13i1.1692

Abstract

Penelitian ini dilatarbelakangi adanya Usaha Mikro Kecil dan Menengah (UMKM), mempunyai peran yang sangat penting dalam pembangunan ekonomi nasional, namun banyak diantaranya juga yang tidak bisa mempertahankan usahanya dengan kendala yang bermacam-macam juga, salah satunya sebagian pelaku UMKM tersebut tidak cakap digital. Sebagian besar masyarakat Indonesia mengunakan dompet digital (e-wallet) karena mereka membutuhkan pembayaran secara daring (digital payment). Persentase tersebut menjadi yang tertinggi dibandingkan alasan lain masyarakat Indonesia ketika menggunakan e-wallet. Tujuan penelitian ini untuk mengetahui pengaruh dari penggunaan digital payment, sistem informasi keuangan terhadap Pendapatan UMKM, dan pengaruh simultan dari pelatihan penggunaan digital payment dan sistem informasi keuangan terhadap pendapatan UMKM. Objek dalam penelitian ini adalah kepada UMKM Bebeke Om Aris Outlet Karawang. Penelitian ini menggunakan metode kuantitatif dengan deskriptif verifikatif untuk mendeskripsikan antara variable-variabel penelitian dan pengaruh dari variable independent terhadap variable dependen. Hasil penelitian yang menunjukkan adanya pengaruh positif signifikan secara parsial dari penggunaan digital payment, adanya pengaruh positif signifikan sistem informasi keuangan terhadap pendapatan, dan adanya pengaruh positif secara simultan dari kedua variabel independen terhadap pendapatan UMKM.
PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL Nida Fiya Umaini; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.406

Abstract

The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.
Pok Pek Prak: Sundanese Local Wisdom as the Foundation for Financial Reporting among Micro, Small, and Medium Enterprises (MSMEs) Yanti, Yanti; Sujaya, Fista Apriani; Sihabudin, Sihabudin; Savitri, Citra
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.97

Abstract

Purpose – This study was conducted to examine the extent to which the Pok Pek Prak culture is used as a conceptual foundation in the preparation of financial statements. Design/methodology/approach – This research employs a qualitative method with a phenomenological approach. The data used consists of primary data obtained through interviews with MSMEs (Micro, Small, and Medium Enterprises) managers operating in the culinary sector. Findings – The results show that the Pok Pek Prak culture has already been implemented in the management of MSMEs. Furthermore, this culture should be applied as a foundation in financial reporting, as it reflects the values of Sundanese local wisdom. The values embodied in Pok Pek Prak can be instilled in individuals managing financial reports, thereby enhancing the quality and accountability of those reports. Originality – This study explores the extent to which the Pok Pek Prak culture can serve as a conceptual foundation for the preparation of MSME financial statements in West Java. Keywords: Pok Pek Prak, Sundanese local wisdom, MSMEs. Paper Type Research Result
Development of Multimedia-Based PAI Learning for Access to the Digital World in Enhancing the Understanding of Religious Concepts Azzahra, Rahma Tiara; Sholiha, Alfiatus; Sihabudin, Sihabudin
International Journal of Instructional Technology Vol 1, No 2 (2022)
Publisher : Universitas Nurul Jadid Probolinggo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/ijit.v1i2.6330

Abstract

Islamic Religious Education (PAI) has a very important role in shaping students' understanding and awareness of religious concepts. However, in the era of technological advances and increasingly widespread internet penetration, teaching PAI is becoming increasingly complex. Therefore, the development of multimedia-based PAI learning and utilizing access to the digital world is relevant in increasing students' understanding of religious concepts. Several previous studies have shown the potential for using multimedia in PAI learning to increase student understanding, learning motivation, and active involvement in the learning process. However, there are still some problems that need to be addressed, such as the teacher's lack of understanding of the potential of multimedia, limited resources, and the selection of relevant material in the context of PAI learning. The purpose of this study was to explore and develop a multimedia-based Islamic Religious Education learning approach and evaluate its effectiveness in increasing students' understanding of religious concepts. The research methods used include interviews, observation, questionnaires, surveys, document analysis, and other data collection techniques. The results of the study show that the use of multimedia in PAI learning can significantly increase students' understanding. However, the teacher's skills in integrating multimedia and the availability of adequate resources greatly affect the implementation of learning. In addition, the selection of relevant material is also an important factor in increasing the effectiveness of multimedia-based PAI learning. To increase the effectiveness of multimedia-based PAI learning, efforts are needed in terms of teacher training, adequate resources and infrastructure support, as well as the selection of material that is relevant to the learning context. By paying attention to these factors, the use of multimedia in PAI learning can be an effective and sustainable alternative to increase students' understanding of religious concepts. This research is expected to contribute to the development and implementation of Islamic Islamic education learning that is innovative and in accordance with the times
The Paradigm Of The Word Hanif In The Qur'an: A Study Of Mawdu'i Tafsir Sihabudin, Sihabudin; Hadani, Abdullah
Al Muhafidz: Jurnal Ilmu Al-Qur'an dan Tafsir Vol. 5 No. 1 (2025): Available online since 25 February 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Sekolah Tinggi Ilmu Al-Qur'an Al Multazam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57163/almuhafidz.v5i1.156

Abstract

Mawdu’i commentary is a method of Quranic interpretation that analyzes a specific surah or gathers verses with similar themes under one topic. This study employs a mawdu’i approach to examine the meaning of hanif in the Qur’an, focusing on verses that explicitly contain the word without including its derivations. The objective is to determine the criteria of the hanif religion practiced by Prophet Ibrahim while comparing interpretations from Meccan and Medinan period verses. Additionally, this research explores scholarly perspectives to contextualize the concept of hanif in Islamic theology. Using a qualitative mawdu’i approach, this study integrates linguistic, theological, and historical analyses. Its novelty lies in the contextual comparison of Quranic revelations, offering a dynamic interpretation of hanif. The findings reveal five key characteristics of the hanif religion: an inclination toward monotheism, sincerity in worship, belief in all messengers of Allah, orientation toward the Kaaba and Hajj, and a strong commitment to affirming Allah’s Oneness. This research highlights the Quranic legitimacy of Islam as the continuation of Ibrahim’s millah, distinguishing it from Jewish and Christian claims. By providing a structured thematic analysis, this study enhances the understanding of hanif and its relevance in contemporary Islamic thought. It emphasizes hanif as a foundational principle of monotheism, guiding Muslims in faith and devotion to Allah.
Co-Authors AA Sudharmawan, AA Agustin, Siska Nur Ahmad Khusaeri Ahmad Yani, Asep Kuswara Ahmad, Aden Alfian, Muhammad Helmi Alfizzahra, Dinda Ainun Arimurti, Trias Atiqoh, Laili Ida Awaliya, Monica Ayu, Tirsa azzahra, rahma tiara Bima Satrio Husodo Chofifah, Astin Dewi Daeli, Fifikristiana Della Sintya Rachman Devi Devi, Devi Dewi, Kurnia Dhiana Puspitawati Dwi Budi Santoso Eti Rusmalawati Fahmi rosyadi, Muhammad Faisal, Mochammad Aznawi falentino sembiring Fathul Laila, Fathul Fatihah, Dhea Imroatul Fauji, Robby Fauji, Robby Fauji Fauzi, Robby Firmansyah, Rahmadany Fitriyah, Ima Fuji, Robby Geni, Ariyanto Soewondo Hadani, Abdullah Hapsari, Puspita Ika Harjati, Eny Hawari, Nadhira Salsabila Herman Suryokumoro Hidayat, Ahmad Wahyu Hidayaty, Dwi Epty Ijatna, Satia Bagdja Imas Marsipah, Siti Indra, Jamaludin Indrapura, Putri Fauziah Sri Ismawan, Almira Thalysa Jamaludin, Ludi Jannah, Reyhanatul Jauharoti Alfin Jeremia, Mario Ihutan Juhaeni Juhaeni Khoiriyah, Nadlifatul Lukita, Carolyn Luthfiyah, Rara Maharina, Maharina Mas'amah, Siti Mu'afifah, Amrissya Nurul Muhammad Khoiruddin Harahap Nanang Maulana Nida Fiya Umaini Novani, Reza Nurwijayanti Otari, Widiati Hairina Pardana, I Nyoman Adi Paryono, Tukino Pasaribu, Erika Prasistanti, Aninda Rehani Rachman, Rino Arief Reka Dewantara RIKA KARTIKA Rizki, Lutfi Trisandi Sadat, Fahad Achmad Salsabila, Fadia Salsabila, Zuha Prisma Samudra, Hero Sandi, Santi Pertiwi Hari Savitri, Citra Setiawan, Jonathan Budi Shinta Hadiyantina Sholiha, Alfiatus Siti Hamidah Sudirman, M. Suhariningsih Sujaya, Fista Apriani Sukarmi Sukarmi, Sukarmi Sukarmi, Sukarmi Surahman Surahman Titi Maryati Trisnawati Trisnawati Trisnayani, Larasati Tulandi, Edwin Steven Tulandi, Edwin Steven Ummah, Choiro Uswatun Chasanah Wahyuni, Dian Try Ananda Widia Lestari Winarno, Bambang Winarno, Bambang Yanti Yanti Yasep Setiakarnawijaya Zonyfar, Candra