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All Journal EKSPANSI Jurnal Inovasi Bisnis (Inovbiz) Jurnal Tabarru': Islamic Banking and Finance Jurnal Pendidikan dan Konseling JAZ: Jurnal Akuntansi Unihaz Journal of Applied Business, Taxation and Economics Reseach Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Labatila: Jurnal Ilmu Ekonomi Islam Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat Indonesia Journal of Engineering and Education Technology (IJEET) Tut Wuri Handayani : Jurnal Keguruan dan Ilmu Pendidikan
Syafrul Antoni
Fakultas Ekonomi Dan Bisnis Islam, Institut Agama Islam Negeri Kerinci
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Peranan Wanita Karier dalam Meningkatkan Pendapatan Ekonomi Keluarga di Kabupaten Kerinci Syafrul Antoni; Ochi Aprila; Dafiar Syarif; Rezki Agrisa Ditama
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 6 No 01 (2022)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/labatila.v5i02.310

Abstract

This study aims to determine the role of career women in improving the family economy in Kerinci Regency. This study used a qualitative approach, the authors used data analysis of the Miles and Huberman Models, namely data reduction, data display and conclusion/verification. In addition, the data was processed with the help of Nvivo software. 12 Plus. The results of the study concluded that career women have a relatively large role in increasing the family's economic income, with the additional income of these career women, all family expenses can be covered and all primary to tertiary needs can be met so that the family economy gradually increases. In addition, because of the economic improvement, many of the informants said they could even set aside a portion of their income to save and invest for the future. The impact of improving and increasing the family economy makes the family more harmonious and prosperous.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH MENGGUNAKAN RASIO EARLY WARNING SYSTEM SEBELUM DAN SELAMA PANDEMI COVID-19 Syafrul Antoni
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2448

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan kinerja keuangan perusahaan asuransi Syariah di Indonesia dengan menggunakan rasio early warning system sebelum dan selama pandemi covid-19. Pemilihan sampel menggunakan metode purposive sampling. Kinerja keuangan perusahaan asuransi syariah diukur dengan rasio beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis yang diperbandingkan antara sbelum dan selama pandemic covid-19 yang diperoleh melalui Laporan keuangan perusahaan asuransi Syariah di indonesia yang telah di audit. Pengujian hipotesis menggunakan uji beda paired sample T tes. Hasil penelitian ini membuktikan bahwa tidak terdapat perbedaan kinerja keuangan dalam aspek beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis antara sebelum dan selama pandemi covid-19.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014) Syafrul Antoni; Wirmie Eka Putra; Rahayu Rahayu
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.634

Abstract

The purpose of this study is to examine the factors that influence the turnover of publicaccounting firms (KAP). These factors are management change, audit opinion, hoodsize and going-concern audit opinion. This topic was chosen because the issue ofauditor independence regarding the length of the engagement period is still relevant inthe business world, besides the Government of the Republic of Indonesia through theMinister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public AccountantServices regulates the limitation of the period of KAP engagement, so that it thenimpacts on the replacement of KAP.This study analyzes the impact of the independent variables on the replacement ofKAP using logistic regression analysis. The object of research is a company listed onthe Indonesia Stock Exchange in 2009-2014. Samples are selected by purposivemethod with a focus on banking companies. The type of data in this study isdocumentary data obtained from ICMD 2009-2014, as well as published audited annualfinancial reports.Tests on 78 samples of financial companies listed on the IDX during 2009-2014 statedthat changes in KAP were related and influenced by audit opinion. The other variablesin this study did not significantly influence.
The Effect of Teacher Professionalism in Islamic Religious Education in the Era of Society 5.0 in Indonesia: A Meta-Analysis M Karim; Syafrul Antoni; Karlini Oktarina; Tomi Apra Santosa IAIN Kerinci
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 2 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i2.13129

Abstract

Penelitian ini bertujuan untuk mengetahui profesionalisme guru Pendidikan Agama Islam di era Society 5.0 di Indonesia. Penelitian ini merupakan jenis penelitian meta analisis. Sumber data berasal dari 17 jurnal nasional dan internasional yang diterbitkan dari tahun 2025-2023. Pencarian sumber data melalui google scholar, sciencedirect, Emerald, Springer, Taylor of Francis, ProQuest, Hindawi, Wiley dan Eric. Data yang digunakan sebagai sumber telah terindeks oleh SINTA, Scopus, WOS dan DOAJ. Teknik pengumpulan data adalah observasi langsung melalui database online. Kata kunci yang digunakan dalam pencarian sumber data adalah Profesional, Guru Profesional dan Guru Pendidikan Agama Islam. Analisis data yang digunakan adalah teknik analisis deskriptif kuantitatif dengan aplikasi OpenMEE. Hasil penelitian menyimpulkan bahwa guru Pendidikan Agama Islam yang profesional memiliki pengaruh positif dalam mendukung kemajuan Pendidikan Islam di Indonesia dengan nilai effect size sebesar 0,76 dengan kategori tinggi. Hal ini menunjukkan bahwa profesionalisme guru sangat dibutuhkan dalam mendorong kemajuan proses belajar mengajar Pendidikan Agama Islam di Indonesia.
THE INFLUENCE OF THE LEVEL OF RELIGIOSITY, INCOME AND EDUCATION OF BUSINESS PLAYERS ON THE OBLIGATION TO PAY ZAKAT IN SUNGAI PENUH Nelly Patria; Syafrul Antoni; Zul Ihsan Mu'arrif
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 1 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(1).13059

Abstract

Penelitian ini bertujuan untuk menguji pengaruh religiusitas, pendapatan dan pendidikan pelaku usaha terhadap kewajiban membayar zakat di kota Sungai Penuh. Sampel dalam penelitian ini sebanyak 111 orang responden (muzakki) di BAZNAS Kota Sungai Penuh. Penelitian ini hasilnya dikumpulkan melalui kuesioner yang diproses dan dianalisis menggunakan analisis regresi berganda. Metode yang yang digunakan dalam penentuan sampel dalam penelitian ini adalah teknik Simple Random Sampling. Uji kualitas data dalam penelitian ini adalah uji validitas Pearson Correlation dan uji reliabilitas menggunakan Cronbach’s Alpha. Untuk Uji hipotesis dalam penelitian ini, menggunakan uji koofisien determinasi yang sudah disesuaikan dengan uji F, uji t. Hasil dari nilai signifikansi dari penelitian ini menunjukkan bahwa religiusitas, pendapatan dan pendidikan pelaku usaha berpengaruh secara signifikan terhadap kewajiban membayar zakat di kota Sungai Penuh dengan nilai signifikansi masing-masing yaitu 0,000, 0,010, dan 0,002. Ketika dilakukan pengujian secara bersama-sama, semua variabel berpengaruh secara signifikansi dengan nilai signifikansi sebesar 0,000.
Meta-Analysis of Collaborative Learning Approaches in Educational Management and Their Impact on Student Performance M Karim; Syafrul Antoni; Karlini Oktarina
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 2 No. 2 (2024): Indonesia Journal of Engineering and Education Technology (IJEET)
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v2i2.85

Abstract

This meta-analysis investigates the effects of collaborative learning approaches within the framework of educational management and their impact on student performance. Collaborative learning, as a student-centered instructional method, has been widely adopted across various educational levels and settings. However, its effectiveness in enhancing academic achievement remains a topic of debate. This study synthesizes findings from 12 empirical studies conducted between 2022-2024, covering primary, secondary, and higher education contexts globally. Using a random-effects model, the meta-analysis quantifies the overall effect size of collaborative learning approaches on student performance, while accounting for variations in geographical region, subject matter, and educational level. The results reveal a high to strong positive effect of collaborative learning on student academic performance (mean effect size = 0.819). Additionally, subgroup analyses show that the impact is more pronounced in subjects requiring higher-order thinking skills, such as science and mathematics, and in educational settings where collaborative learning is systematically supported by institutional management. The analysis also highlights key factors that influence the success of collaborative learning, including group dynamics, teacher facilitation, and the integration of technology.
Electronic Government and Accountability: Systematic Literature Review, Framework, and Agenda for Future Research Antoni, Syafrul; Rahayu, Sri; Yudi, Yudi; Herawary, Netty
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.340

Abstract

Electronic government (e-government) is an effective tool to enhance accountability in public organizations. However, the implementation of e-government to enhance accountability remains unclear and involves many complex processes due to multiple accountabilities disorder. The e-government elements that contribute to mitigating the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide an understanding of how e-government can enhance organizational accountability by reviewing the relevant literature. This research employs a systematic literature review methodology using PRISMA reporting guidelines. The authors searched for scholarly articles in the online Elsevier (Scopus) database, written in English and accessible in full text. The study utilizes data from 18 articles to conduct the systematic literature review. The findings indicate that most previous studies on the impact of e-government on accountability were published in 2009 and 2010. Additionally, the findings show that developed countries dominate the research locations with a total of 16 articles, while only 2 articles pertain to developing countries. The predominant methodology used in studies on the impact of e-government on accountability is website content analysis, accounting for 9 articles.
ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE Karim, M; Antoni, Syafrul; Oktarina, Karlini
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.36846

Abstract

Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very important role in running the government system to improve community welfare and good governance. The population used in this research is all 11 regencies/cities in Jambi Province in 2018-2022. The sample in this research is this population due to data availability, while the data analysis technique used is multiple linear regression—analysis using SPSS. The research results show that local original income has a significant and positive effect on capital expenditure allocation, general fund allocation has no effect on capital expenditure, and special fund allocation also has no effect on capital expenditure. In contrast, local original income, General Allocation Funds, and special allocation funds simultaneously significantly impact capital expenditure allocation.
Sosialisasi Pemanfaatan Sistem Informasi Akuntansi Berbasis Digital Pada UMKM Antoni, Syafrul; Karim, M; Patria, Nelly
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The Accounting Information System is a tool for Micro, Small and Medium Enterprises that is very necessary for preparing various efficient and valid reports. Socialization and training on digital-based accounting information systems is carried out with the aim of making MSME actors understand the importance of accounting information systems, so that business actors are expected to be able to use accounting information systems, especially digital, in carrying out their business so that valid information is produced in the decision-making process. This outreach and training was carried out for MSME actors in Kerinci district and Sungaifull city, Jambi province. This service was carried out for MSME actors, namely at Luxio Studio and Queen Laundry. The methods used in this community service are socialization, training and assistance in the use of accounting information systems using digitalization with tutorials and discussions. This service activity can change the perception of MSME actors regarding the importance of accounting information systems, and also MSME actors have the ability to implement digital-based accounting information systems in conducting business.
Sosialisasi Pemanfaatan Artificial Intelligence kepada Dosen dan Mahasiswa dalam Menghadapi Era Society 5.0 Antoni, Syafrul; Karim, M; Oktarina, Karlini; Halim, Halim; Patria, Nelly
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 8 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i8.1449

Abstract

Kegiatan pengabdian ini bertujuan untuk mensosialisasikan pemanfaatan kecerdasan buatan (AI) dalam pendidikan di perguruan tinggi, mengingat implementasinya di Indonesia masih belum optimal. Metodologi yang digunakan adalah metode partisipatif dengan pendekatan community-based participatory research (CBPR), dimulai dengan survei kebutuhan, pelaksanaan sosialisasi melalui seminar dan pelatihan, serta evaluasi dampak. Hasil kegiatan menunjukkan peningkatan pemahaman dosen dan mahasiswa mengenai AI, dengan 80% peserta merasa lebih paham dan 65% dosen tertarik mengadopsi AI dalam pembelajaran. Namun, tantangan seperti keterbatasan infrastruktur dan tenaga ahli masih perlu diatasi. Dampak dari pemanfaatan AI bagi mahasiswa sangat signifikan, termasuk peningkatan personalisasi pembelajaran, akses lebih luas ke sumber daya pendidikan, dan efisiensi dalam evaluasi. AI juga dapat mengembangkan keterampilan teknologi mahasiswa, mempersiapkan mereka untuk dunia kerja di era digital. Kegiatan pengabdian ini berhasil memberikan kontribusi positif dalam mempersiapkan perguruan tinggi untuk mengadopsi AI, meskipun diperlukan dukungan lebih lanjut dalam peningkatan infrastruktur dan pelatihan berkelanjutan.
Co-Authors Dafiar Syarif Halim Halim Halim, Halim Herawary, Netty Karim, M Karim, M. Karlini Oktarina Karlini Oktarina M Karim M Karim Nelly Patria Ochi Aprila Oktarina, Karlini Rahayu Rahayu Rezki Agrisa Ditama SRI RAHAYU Tomi Apra Santosa IAIN Kerinci Wirmie Eka Putra Yudi Yudi Zul Ihsan Mu'arrif