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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 Management Studies and Entrepreneurship Journal (MSEJ) 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 Jurnal Bisnis dan Manajemen West Science JIP: Jurnal Ilmu Pendidikan Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Tri Bhakti IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Innovation Multidisipliner Research International Journal of Instructional Technology Jurnal Signaling Artikula
Sihabudin Sihabudin, Sihabudin
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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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 Local Culture-Based Image Media to Improve Student Learning Outcomes on the Material of Arithmetic Operations of Multiplication of Natural Numbers: Pengembangan Media Gambar Berbasis Kebudayaan Lokal Untuk Meningkatkan Hasil Belajar Siswa Pada Materi Operasi Hitung Perkalian Bilangan Asli Sundari, Putri Tria; Sihabudin, Sihabudin; Mansur, Mansur
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 4 (2024): December
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i4.206

Abstract

The aim of this research is to develop Image Media learning media to calculate the multiplication of natural numbers for class II students at SDN Tejamari, Baros District. This research uses the type of research and development (R&D) from S. Thiagarajan's development model, which has 4 stages of development, namely defining, designing, developing and disseminating. The media developed is validated by material experts and media experts before conducting initial field trials on students. Data was collected using questionnaires from media experts, material experts, class II teacher questionnaires, student questionnaires, interview observations and documentation. Data resulting from research were analyzed using quantitative and qualitative analysis techniques. Based on the validation results, material experts got a score of 46 with a percentage of 83% with the criteria "Good", validation from media experts with a score of 44 with a percentage of 88% with the criteria "Very Good", and the results of class II teacher validation with a score of 99 with a percentage 94% with "Very Good" criteria. As for the results of the initial field trials, the percentage was 90% - 100% with the criteria "Very Good". Overall, the learning media Image Media is suitable for use by making it easier to calculate multiplication of natural numbers by students who have difficulty calculating multiplication using direct observation. This image media makes it easier for students to learn multiplication. Based on the results of the Pre-Test before using image media and the Post-Test using image media, the average score was 0.898 with high criteria. And obtained an N-Gain percentage score of 89.833 in the effective category. So, the learning media Image Media has been effectively used for students in improving learning outcomes for the arithmetic operation of multiplying natural numbers.
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.
Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM Bakso Solo Mas Kumis di Karawang Della Sintya Rachman; Sihabudin, Sihabudin; Fauji, Robby Fauji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4741

Abstract

The purpose of this study is to test whether or not there is: the influence of Capital (X1) on Income (Y), the influence of Production Costs (X2) on Income (Y), and the influence of Capital (X1) and Production Costs (X2) on Income (Y). The type of research used in this study is quantitative research with an associative approach. The data in this study is to collect financial report data (Capital, Production Costs, and Income) of UMKM Bakso Mas Kumis Karawang in 2022-2023. With samples of Capital, Production Costs, and Income data from November 2022 to October 2023 (12 months). This study was conducted using purposive sampling. Researchers used four data collection methods, namely: documentation, observation, interviews, and literature reviews. Data analysis techniques used in this study are: descriptive test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), hypothesis testing (multiple linear regression, partial test/t test, simultaneous test/f test), and coefficient of determination using SPSS 27. The results of the study indicate that: 1) The significance value of the Capital variable (X1) is 0.368, meaning that the significance value of 0.368> 0.05 indicates that the Capital variable does not have a significant effect on Income, meaning that the higher the Capital issued in the company's activities, the amount of Income will not necessarily increase. 2) The significance value of the Production Cost variable (X2) is 0.00, meaning that the significance value of 0.00 <0.05, indicates that the Production Cost variable has an effect on Income, meaning that the higher the Production Cost issued in the activity, the amount of Income achievement will increase. 3) The F-count value = 7.486 > F-table = 4.10 and the significance value is 0.000 < 0.05, indicating that the Capital and Production Cost variables simultaneously or together have an effect on Income, meaning that if Capital and Production Costs increase together, this will be followed by an increase in Income.
KONSEP PENDIDIKAN HUMANIS PAULO FREIRE DALAM PERSFEKTIF PENDIDIKAN ISLAM Titi Maryati; Sihabudin, Sihabudin; Eti Rusmalawati; Fahad Achmad Sadat
JIP: Jurnal Ilmu Pendidikan Vol. 2 No. 1 (2024): Januari
Publisher : CV. Adiba Aisha Amira

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

Abstract

Humanistic education teaches how learners, as humans, can critically understand the learning process based on the philosophical framework of their life's purpose as humans, as emphasized by Paulo Freire. This research aims to explore the concept of humanistic education according to Paulo Freire and how Paulo Freire's humanistic education fits into the perspective of Islamic education. Utilizing a library research methodology, this study requires a substantial amount of documents such as books, articles, journals, and other relevant materials. The data sources comprise primary data (fundamental data) and secondary data (supporting data). The method of analysis employed in this research is qualitative analysis. The findings reveal that Paulo Freire's humanistic education shares similarities with the concept of Islamic education, specifically in viewing education as a vessel to unleash the potential of learners toward liberation. Both humanistic education and Islamic education emphasize humanization and liberation as the focus of education, treating learners and educators as subjects in the teaching-learning process. However, the distinction lies in the broader scope of Islamic education due to its ability to integrate religious and general knowledge.
Co-Authors AA Sudharmawan, AA Agustin, Siska Nur Ahmad Khusaeri Ahmad Yani, Asep Kuswara Ahmad, Aden Alfizzahra, Dinda Ainun Arimurti, Trias Atiqoh, Laili Ida Awaliya, Monica Ayu, Tirsa azzahra, rahma tiara Bima Satrio Husodo Della Sintya Rachman Desi, Novita Sri Devi Devi, Devi Dewi, Kurnia Dhiana Puspitawati Dwi Budi Santoso Eti Rusmalawati Fahmi rosyadi, Muhammad Faisal, Mochammad Aznawi falentino sembiring Fathul Laila, Fathul Fauji, Robby Fauji, Robby Fauji Firmansyah, Rahmadany Fitriyah, Ima Fuji, Robby Geni, Ariyanto Soewondo Hadani, Abdullah Hapsari, Puspita Ika Harjati, Eny 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 Jauharoh, Arini Jauharoti Alfin Jeremia, Mario Ihutan Juhaeni Juhaeni Khoiriyah, Nadlifatul Lukita, Carolyn Luthfiyah, Rara Maharina, Maharina Mansur Mansur Mas'amah, Siti Mu'afifah, Amrissya Nurul Muhammad Khoiruddin Harahap Nanang Maulana Nida Fiya Umaini 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 Rusmiati Rusmiati Sadat, Fahad Achmad Salsabila, Fadia Salsabila, Zuha Prisma Samudra, Hero Sandi, Santi Pertiwi Hari Savitri, Citra Shinta Hadiyantina Sholiha, Alfiatus Siti Hamidah Sudirman, M. Suhariningsih Sujaya, Fista Apriani Sukarmi Sukarmi, Sukarmi Sukarmi, Sukarmi Sundari, Putri Tria 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 Zatinah, Rezi Zonyfar, Candra