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All Journal Jurnal Akuntansi & Auditing Indonesia JAM : Jurnal Aplikasi Manajemen JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan Resona : Jurnal Ilmiah Pengabdian Masyarakat Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Technomedia Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu YUME : Journal of Management Al-Falah: Jurnal Ilmiah Keislaman dan Kemasyarakatan Jurnal Kesehatan Indonesia Jurnal Kajian Ilmiah Kesehatan Dan Teknologi (JKIKT) RISTEK : Jurnal Riset, Inovasi, dan Teknologi Kabupaten Batang Jurnal Sains dan Teknologi Jurnal Ilmiah Perekam dan Informasi Kesehatan Imelda (JIPIKI) Journal of Dehasen Educational Review Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian UNDIKMA Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Media Informatika Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Al Khidma: Jurnal Pengabdian Masyarakat BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer Journal of Education Research Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) RISTEK: Jurnal Riset, Inovasi dan Teknologi Kabupaten Batang Fikruna : Jurnal Ilmiah Kependidikan dan Kemasyarakatan Jurnal Basicedu Journal Health Information Management Indonesian Innovative: Journal Of Social Science Research Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Indonesian Journal of Education Research (IJoER) International Journal of Health Sciences Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Healthcare and Information Technology Ghaly: Journal of Islamic Economic Law Al-Muhith : Jurnal Ilmu Qur'an dan Hadits Jurnal Pengabdian Kepada Masyarakat Citra Delima Proceeding Of International Conference On Education, Society And Humanity INTEGRASI : Jurnal Ilmiah Keagamaan dan Kemasyarakatan Journal of BioSustainability
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EVALUASI PENERAPAN APLIKASI DARLING IBU HAMIL BERBASIS WEB DENGAN METODE UAT Salsabila, Gusti Naura; Husin, Husin
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 7 No 2 (2025)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v7i2.305

Abstract

Improving maternal health literacy is a critical priority in efforts to reduce pregnancy-related complications. The DARLING (Data and Information Services for Pregnancy) web-based application was developed as an interactive educational tool for pregnant women. However, the success of such an application is not solely determined by its content, but also by its functionality, system reliability, and user experience. This study employed the User Acceptance Test (UAT) method using the Guttman scale to assess the feasibility of the DARLING application. The study population consisted of 30 pregnant women selected through accidental sampling at Basirih Baru Health Center. The three main variables evaluated were functional aspects, non-functional aspects, and user experience. The data were analyzed using quantitative evaluation methods. The findings showed that all functional indicators received a 100% approval rate, non-functional aspects scored 99.17%, and user experience reached 96.67%. The total score from 12 indicators resulted in an overall feasibility percentage of 98.61%, categorized as “feasible.” The DARLING web-based application was very well received by pregnant women, with a feasibility rate of 98.61%. These findings indicate the application's strong potential as a digital pregnancy education medium. Further research is recommended to evaluate the educational content more thoroughly and to develop additional features that support the specific needs of pregnant women.
Evolusi Objek Zakat di Era ʿalī Ibn Abī Ṭālib dan Implementasinya di Indonesia Husin, Husin
INTEGRASI : Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 3, No. 2 : INTEGRASI (JULI-DESEMBER 2025)
Publisher : Yayasan Maslahatul Ummah Ilal Jannah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61590/int.v3i02.214

Abstract

Artikel ini merekonstruksi logika doktrinal aset yang wajib dizakati pada era ʿAlī ibn Abī Ṭālib dan mengevaluasi relevansi operasionalnya terhadap rezim zakat kontemporer di Indonesia. Berdasarkan laporan-laporan yang dikumpulkan dan dikaitkan dengan ʿAlī—terutama pengecualian hewan ternak (al-ḥawāmil/al-ʿawāmil) dan kuda, persyaratan nisāb dan ḥawl, syarat as-sāʾimah untuk ternak, khumus (20%) pada rikāz dan maʿdin, dan pemisahan administratif antara amwāl ẓāhirah (yang dapat dipungut negara) dan amwāl bāṭinah (yang dinilai sendiri)—kami menyimpulkan perbedaan pada tingkat prinsip antara kekayaan yang tumbuh/wajib dizakati dan alat-alat produktif. Kemudian, kami membandingkan kerangka kerja ini dengan hukum dan praktik positif Indonesia (UU 23/2011, fatwa MUI tentang pendapatan/aset modern, pedoman BAZNAS). Secara metodologis, penelitian ini menggunakan desain campuran sekuensial: rekonstruksi doktrinal-historis → analisis kebijakan/konten → matriks operasional yang mengklasifikasikan aset (likuid vs. tetap; as-sāʾimah vs. peternakan; piutang kuat vs. piutang lemah) dan menerjemahkan aturan klasik ke dalam kriteria yang siap diaudit. Temuan menunjukkan koherensi yang luas untuk portofolio kas/pendapatan dan yang dapat diperdagangkan (melalui qiyā moneter ke emas-perak), tetapi mengungkapkan ketegangan di mana praktik modern berisiko mengenakan pajak pada modal produktif (misalnya, aset tetap UMKM, ternak peternakan) atau kurang spesifik dalam menentukan dasar penilaian (pendapatan bruto vs. pendapatan bersih) dan akuntansi piutang.
Species Diversity of Lichens in Curug Sadim, Sagalaherang District, Subang, West Java Susanto, Hawa Hafifah Putri; Khalidazia, Khaila; Septiano, Fadlan; Husin, Husin; Gumelar, Indra Surya; Falah, Nazwa Rakhma; Amalia, Fauziah Husna; Irawan, Afri
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Publisher : Universitas Pendidikan Indonesia and Konsorsium Biologi Indonesia

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

Abstract

Despite its ecological significance, including its function as a sink for pollutants, a provider of oxygen, and a bioindicator of air quality, a comprehensive study of lichen diversity in Subang, West Java, has not been conducted. The objective of this study is to analyze the diversity of lichen found in the Curug Sadim natural tourism area, Subang. Data collection was carried out through the implementation of the cruising method at three observation stations. The results of this study indicated the presence of ten lichen species, classified into eight families, Namely Caloplaca sp. (Teloschistaceae), Cladonia sp. (Cladoniaceae), Cryptothecia scripta (Arthoniaceae), Cryptothecia striata (Arthoniaceae), Dirinaria sp. (Caliciaceae), Flavoparmelia caperata (Parmeliaceae), Graphis scripta (Graphidaceae), Leptogium cyanescens (Collemataceae), Parmotrema hypotropum (Parmeliaceae), and Phlyctis sp. (Phlyctidaceae). These lichen species are found attached to substrates such as trees and rocks, and they exhibit various thalus types, including fruticose, crustose, and foliose. The presence of lichen with high variation indicates that the environment of Curug Sadim is relatively clean and supports the survival of bioindicator organisms. These findings are of significant importance in light of their contribution to our understanding of local biodiversity and the potential of lichen as a bioecological indicator in monitoring environmental quality.
Effectiveness of Civil Servants’ Performance Through Budget Participation and Organizational Citizenship Behavior (OCB): A Literature Review Sabdan, Sitti Rahmatiah; Husin, Husin; Nitri Mirosea
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5436

Abstract

The effectiveness of civil servants' performance (ASN) is a key factor in achieving accountable public governance. This study aims to examine the relationship between budget participation and Organizational Citizenship Behavior (OCB) in enhancing ASN performance effectiveness through a literature review approach. The findings indicate that ASN participation in the budgeting process strengthens their understanding of organizational goals and fosters a greater sense of responsibility in program implementation. Meanwhile, OCB—which includes voluntary behaviors such as assisting colleagues and demonstrating concern for the organization— contributes to the creation of a collaborative and productive work culture. The integration of budget participation and OCB generates a positive synergy that enhances ASN performance effectiveness. This study highlights the importance of bureaucratic reform that promotes active participation and proactive work behavior within the framework of accountability and transparency in public financial management.
Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic Purnamasari, Atika; Sari, Petty Aprilia; Husin, Husin; Goenawan, Yohanes August
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art16

Abstract

This study analyzes the effect of tax avoidance and capital structure on firm value with profitability as a moderating variable in 19 LQ45 companies during 2020-2024. It aims to address the post-pandemic literature gap by examining the moderating role of profitability. This quantitative research employs purposive sampling and panel data regression using the Random Effect Model (REM). The analysis includes heteroscedasticity, multicollinearity, t-test, Moderated Regression Analysis (MRA), and coefficient of determination (R²). The results indicate that tax avoidance positively affects firm value, while capital structure has a negative effect. Profitability does not moderate the relationship between tax avoidance and firm value, but it weakens the effect of capital structure on firm value. These findings suggest that investors respond more to tax efficiency and profitability performance, whereas high leverage is perceived as increasing risk and reducing firm value. Therefore, maintaining an optimal capital structure is essential to enhance firm value.
Co-Authors AA Sudharmawan, AA Adawiyah, Robi'Atul Adya Hermawati Afri Irawan, Afri Agustina, Mardhiya Ahwy Oktradiksa Aksa, Putriana Al Rosyid, Muhammad Kahfi al-Amruzi, H.M. Fahmi Ali, Shujahat Alidin, La Ode Asfahyadin Amalia, Fauziah Husna Andika Sasmita Putra, Muhamad Andini, Sarah Andriani, Indri Anisa Anisa Ansar Anshari, M. Anto, La Ode Ardianto, Efri Tri Arsad, Arsad Asmawati Asmawati Asrulla, Asrulla Assya’bani, Ridhatullah Atika Wirdasari Ayumilawarty, Ayumilawarty Azizah, Nita Badarusyamsi, Badarusyamsi Bangun, Cicilia Sriliasta Bar, Abdul Budi Rahmat Hakim Bulan, Nofian Lepong Dali, Nasrullah Dharmayanti, Ummi Haniefa Dian Permana Dinata , Gallyndra Fatkhu Djajanto, Ludfi Dwi Sogi Sri Redjeki Ekawati, Dianita Ekawati Elwidah, Minah Emiliasari, Dian Fachry Abda El Rahman Fadhel, Muhammad Fadhlilah, Fadhlilah Fadlan, Achmad Fadlian Nur Fadlilah Fadlilah Fadlilah Fajarini, Annisa Fajeri, Samsul Falah, Nazwa Rakhma Febryawan, Aldy Gumelar, Indra Surya Hamdie, Zuraida Murdia Hanalir, Hanalir Hanifa, Lia Harianto, A Dodi Harokan, Ali Hasanah, Normawati Hassan, Hafizah Che Ihsan, M. Ali Al Ilimu, Edi Ishak Awaluddin Jamrizal, Jamrizal Jumrian, Jumrian Khairuddin - Khalidazia, Khaila La Ode Bahana Adam Lestari, Kurnia Cahya Liana, Yunita Lukman Hakim Maisah Maisah Manat Rahim Mariani, Mariani Ani Marjan, Marjan Martaleni - Mas'ud, Arifuddin Mas’ud, Arifuddin maya weka santi, maya weka Miroesa, Nitri Moh. Indra Bangsawan Muhammad Zaini Muhlasin, Muhlasin Mulyati Akib, Mulyati Muntaha, Amar Murbiah, Murbiah Mursid Mursid Musnajam, Musnajam Mustafa, Santiadji Nafi, Muhammad Nayirah, Nayirah Nazari Nazari Ningsih, Eka Rahma Nitri Mirosea Norsyipa, Norsyipa Noufhal, Noufhal Nur Asni Nurdin, Emillia Nurhayati Damiri Nurmalia, Nurmalia Nursamsir Nurwati Nurwati Oktavia, Tati OKTAVIANI, ERLINA Olis, Olis Oxyandi, Miming Oxyandi Panduragan, Santhna Letchmi Pardi, Kasmahwati Perdani, Rizki Persadha, Galih Petty Aprilia Sari Prasetyo, Muhammad Agi Pribadi, Anjar Priyatmo, Yudi Purbaningsih, Yuli Purnamasari, Atika Putri, Arvina Rafika Rachmawati, Ervina Raden Surahmat Rahmah, Hardiyanti Rahman, Sandy Aulia Ramlawati Ramlawati Rawalilah, Hamyatri Ridzal, Nining Asniar Rif’ah, Rif’ah Riskiawan , Hendra Yufit Risnawati Risnawati Romadi, Pipir Rosnawintang, Rosnawintang Sabdan, Sitti Rahmatiah Sabri Balafif Safaa, Violla Safri, Hayanuddin Saleh, Sri Wahyuni Salsabila, Gusti Naura Santoso, R. Tri Priyono Budi Sarita, Kiki Fatimah Septiano, Fadlan Sidik, Abu Bakar Sinarwaty Sunarjo Siswahyudianto Siti Khadijah Solehah, Solehah Sudur, Sudur Suhara, Toni Sukran, Muh. Sunartin, sunartin Sunday Ade Sitorus SUPLI EFFENDI RAHIM Supli, Ahmad Affandi Suraya, Citra Susanto, Hawa Hafifah Putri Susriyanti, Susriyanti Su’adi, Su’adi Syahrul Syahrul Syamsul Bahri Sylvia Fettry E.M Tumiran Tuti Dharmawati Umbara, Bayu Unde, Hajariah Ushansyah, Ushansyah Usman Usman Utami, Sapriya wawo, andi basru Wawo, Andi Basru Wisuda, Aris Citra Yahyanto Yahyanto Yohanes August Goenawan, Yohanes August Yulestri, Yulestri Yuliana Salman Yumesri, Yumesri Yunita, Nirma Yusria Zaman, Chairil