Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jurnal Kajian Akuntansi dan Auditing Abdimisi Jurnal Risalah Addariyah: Studi Ilmu-ilmu Keislaman, Pendidikan, dan Sosial Kemasyarakatan Jurnal Akuntansi Keuangan Dan Perpajakan
Suharna
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
TANGGUNG JAWAB PERDATA DOKTER DALAM MALPRAKTIK DITINJAU DALAM PERSFEKTIF HUKUM ISLAM Suharna
Jurnal Risalah Addariyah STAI DDI Mangkoso Vol 8 No 1 (2022): Jurnal Risalah Addariyah : Studi Ilmu-Ilmu Keagamaan, Pendidikan dan Sosial Kemas
Publisher : P3M STAI DDI Mangkoso

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

Abstract

The purpose of this study is to determine the nature of the doctor's civil responsibility in malpractice and the sociological aspects of legal responsibility in medical malpractice. This research is classified as descriptive qualitative. the researcher uses a sociological and syar'i approach, data is collected by quoting and analyzing using content analysis of literature or books that have relevance to the problems discussed and the opinions of jurists (Islamic jurists) then review and conclude. The results of this study indicate that the nature of the doctor's responsibility in malpractice to his patients is very risky and the medical profession must have high accuracy in its services to its patients. High accuracy in the medical profession indicates that the medical profession is full of risks. So not infrequently a doctor is often considered to have committed a crime or negligence in his actions which is often called medical malpractice, the ignorance of the community in distinguishing between malpractice, accident and negligence in medical action. The doctor-patient relationship is a legal relationship in a legal engagement. Legal engagement is a bond between two or more legal subjects to do something or not to do something or to give something article 1313 in conjunction with article 1234 burgerlijk wetboek in short BW which is called achievement. So based on the provisions of the law, there are three kinds of achievements, namely a legal obligation of one party to the other or vice versa the legal subject who makes the engagement. Reciprocal legal engagements always burden each other with obligations, in addition to giving birth to rights on each party. The obligation to provide achievements for one party (the debtor) becomes the right to receive achievements on the other party (the creditor). And vice versa.
PANDANGAN HUKUM ISLAM TERHADAP ADAT PEMBACAAN DO’A TOJOLOTA’ DI KECAMATAN CURIO KABUPATEN ENREKANG Suharna
Jurnal Risalah Addariyah STAI DDI Mangkoso Vol 10 No 1 (2024): Jurnal Risalah Addariyah : Studi Ilmu-Ilmu Keagamaan, Pendidikan dan Sosial Kema
Publisher : P3M STAI DDI Mangkoso

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

Abstract

The purpose of the research is to find out how the community views the traditional reading of the tojolota' prayer in Curio District, Enrekang Regency. The content is divided into three sub-discussions, namely: 1) The implementation of the custom of reading the tojolota prayer in the people of Curio District 2) Assessing the views of the people of Curio sub-district on the custom of reading prayers tojolota'? 3) Know the purpose of the people of Curio District, Enrekang Regency to maintain the custom of reading the tojolota prayer'? This type of research is qualitative research with the research approach used is: Empirical approach (syar'i) and the Socio-Legal approach in Curio District where the research takes place. The results achieved from this study are 1. In the implementation of the custom of reading the tojolota' prayer is not coercive for the people of Curio, if the family of the mayit is able to carry out it then it is fine, but if the family is unable then there is no coercion for them. 2. The Curio people's view of the custom of reading the do'a tojolota' is divided into two opinions, some say that it is haram and some say it is not haram. 3. The Curio community who still carries out the recitation of the tojolota' prayer has several objectives, namely with the aim of increasing friendship, because of social burdens and also because of fear of sin.   
Pengaruh Sales Growth, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Laela Komalasari; Suharna
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.75

Abstract

This research aims to analyze the influence of sales growth, capital intensity and inventory intensity on tax avoidance in companies. Tax avoidance is a company's attempt to minimize tax liabilities by exploiting loopholes in tax regulations without breaking the law. Factors such as the influence of sales growth, capital intensity and inventory intensity are thought to have a significant impact on the tax avoidance strategy adopted by the company. The research uses quantitative methods with secondary data obtained from the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is multiple linear regression to test the relationship between the independent variable and the dependent variable. The Sales Growth variable is measured based on the company's revenue growth from year to year, Capital Intensity is measured by comparing fixed assets with total assets, while Inventory Intensity is calculated based on the proportion of inventory to total assets. The research results show that sales growth, capital intensity and inventory intensity simultaneously influence tax avoidance. Partially, sales growth does not show a significant influence on tax avoidance. Capital Intensity was found to have a significant influence, where companies with high capital intensity were more likely to practice tax avoidance. However, Inventory Intensity did not show a significant influence on tax avoidance in this research. Overall, this research provides insight into the factors that influence tax avoidance behavior in companies, as well as practical implications for regulators and company management in understanding the dynamics of tax management.
PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN SHAFIRA REFIANA, DIAN; Suharna
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.124

Abstract

Financial performance is very important for companies to find out the extent to which the company has implementend it properly and correctly, so it is used by management in making financial decisions, especially profitability conditions, capital adequacy and liquidity conditions. This research aims to determine and provide empirical evidence or the influence of company growth, dividend policy, and capital structure on financial performance in non-cyclical consumer companies in the food and beverage sector to the 2018-2022 period. This researvh method is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and on the official website of each company with purposive sampling and the final sampel obtained was 18 companies and the total number of observation data was 90 data. The data analysis technique uses panel data regression analysis with the help of the EViews 12 program. The results of this research show that partially company growth, dividend policy, and capital structure have a significant effect on financial performance
Peran Akuntansi dalam Membentuk Disiplin dan Tanggung Jawab Financial Remaja SMK IPTEK Tangsel Syamsuri, Syamsuri; Suharna; Helmi Purba, Sofyan
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55610

Abstract

Students at SMK IPTEK Tangerang Selatan still face limited understanding of the importance of accounting in everyday life. Many of them have not developed consistent financial management habits, tend to spend money impulsively, and are often unaware of the long-term consequences of undisciplined financial behavior. This situation may hinder their readiness to continue their studies or enter the workforce, where independence and financial responsibility are essential competencies. This community service program aims to improve students’ knowledge and skills in applying basic accounting principles while fostering discipline and financial responsibility in managing personal funds. To achieve these goals, the program includes interactive workshops, hands-on practice in daily financial recording, pocket-money management simulations, and group discussions that help students reflect on their financial habits. These methods provide practical experience in preparing simple financial notes and reports, allowing students to understand the real benefits of accounting. The program’s contribution is not only reflected in the development of students’ competencies but also in the creation of a practical learning module that teachers can use for future activities. Through this initiative, the program is expected to cultivate a culture of financial discipline within the school environment and better prepare students to face economic challenges in the future. Keywords: Accounting; Discipline; Responsibility; Financial
Co-Authors Helmi Purba, Sofyan Laela Komalasari SHAFIRA REFIANA, DIAN Syamsuri