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All Journal Jurnal Kolaboratif Sains Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi Journal of Sharia Business Management
Nidaul Husna
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengantar Hukum Pajak Serta Aturan dan Regulasi yang Berlaku Annisa Afwani; Nidaul Husna; Muhammad Saladin Zidan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1250

Abstract

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.
IMPLEMENTASI PEMBELAJARAN BERDIFERENSIASI DI KELAS INKLUSI SEKOLAH DASAR Nidaul Husna; Ahmad Suriansyah; Arta Mulya Budi Harsono
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pembelajaran berdiferensiasi dirancang untuk menyesuaikan karakteristik, kebutuhan dan kemampuan individual siswa, sehingga terciptanya lingkungan belajar yang inklusif. Penelitian dilakukan untuk mendeskripsikan dan menganalisis implementasi pembelajaran berdiferensiasi di kelas inklusi SDN Benua Anyar 8 Banjarmasin. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan desain studi kasus. Peneliti melakukan observasi langsung, wawancara dengan wakil kepala sekolah, wali kelas, guru pendamping khusus (GPK) dan siswa dalam pengumpulan data. Adapun analisis dokumen juga dilakukan, seperti lembar kerja siswa, rencana pelaksanaan pembelajaran, dan cacatan akademik siswa. Hasil dari penelitian ini menunjukkan bahwa wali kelas telah melaksanakan tiga bentuk diferensiasi, yaitu diferensiasi konten, proses, dan produk. Dengan diferensiasi tersebut bertujuan agar setiap siswa, termasuk anak berkebutuhan khusus (ABK) dapat belajar sesuai dengan kemampuan dan kebutuhannya. Implementasi pembelajaran diferensiasi ini terbukti berdampak positif terhadap antusiasme, partisipasi, pemahaman konsep, serta sosial dan emosional diri siswa ABK. Namun, terdapat tantangan dalam penerapannya yaitu keberagaman karakteristik siswa, keterbatasan sumber daya, dan pemahaman konsep yang belum merata bagi sebagian guru. Solusi yang diterapkan meliputi kerja sama wali kelas dengan GPK dan orang tua, pemanfaatan media sederhana, manajemen kelas positif, serta pelatihan dan refleksi guru. Penelitian ini menegaskan pentingnya guru meningkatkan kompetensi dalam mengimplementasikan pembelajaran berdiferensiasi di kelas inklusi untuk menciptakan pendidikan yang adil dan berpihak pada siswa secara menyeluruh
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
Analisis Manajemen Global Ti Untuk Meningkatkan Efisiensi Dan Pendapatan Anggun Rohaya Putri Munthe; Juliya Arma; Nidaul Husna; Nurbaiti Nurbaiti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7711

Abstract

The research results show that the implementation of global IT through cloud computing, data integration, business process automation, and standardized IT governance can significantly improve operational efficiency. Furthermore, IT utilization also contributes to increased revenue through innovation of digital products and services, improved customer service quality, and accelerated international market expansion. However, global IT implementation faces several challenges such as data security, regulatory differences, and the digital competency gap. The development of information technology (IT) in the digital era has encouraged companies to implement IT management on a global scale to improve operational efficiency and expand revenue potential. This study aims to analyze how a global IT management strategy can be implemented effectively and how it impacts organizational efficiency and revenue. The research method uses a qualitative approach with literature review techniques and content analysis of various journals, company reports, and relevant scientific publications. This study concludes that global IT management is a strategic factor that can strengthen a company's competitiveness in global competition. Integrated, adaptive IT management that is aligned with business objectives has been proven to drive efficiency, innovation, and sustainable revenue growth.  
Tinjauan Sistematis Cocrystal Obat Sebagai Upaya Peningkatan Kelarutan Dan Bioavailbilitas: Analisis Lima Studi Terbaru: A Systematic Review of Drug Cocrystals as an Effort to Improve Solubility and Bioavailability: Analysis of Five Recent Studies Ika Lismayani Ilyas; Retno Wahyuningrum; Ines Septiani Pratiwi; Kevin Gilberth Roganda Putra; Arabiah; Isni Sri Wahyuni; Selvia Susantri Kaley; Murni; Ni Luh Gede Sartika; Nur Elisa; Indri. R; Nidaul Husna; Putri Ramadhani Salsabila; Milka Verawati
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9523

Abstract

Kelarutan yang rendah menjadi masalah pada lebih dari 40% obat, khususnya BCS Kelas II seperti Piroksikam, Kuersetin, Albendazol, dan Pirimetamin, sehingga membatasi bioavailabilitas dan efektivitas terapi. Tujuan tinjauan sistematis ini adalah menganalisis modifikasi fisika, yaitu pembentukan kristal multikomponen atau cocrystal, sebagai strategi peningkatan kelarutan dan disolusi obat. Penelusuran literatur dilakukan melalui Google Scholar dan ScienceDirect yang menghasilkan lima artikel utama yang relevan, dengan fokus pada cocrystal Piroksikam-Nikotinamida, Kuersetin-Asam Glikolat, Albendazol-Asam Malat, dan Pirimetamin-Asam Fumarat. Hasil penelitian menunjukkan bahwa pembentukan cocrystal berhasil mengubah karakteristik fisikokimia obat, ditandai dengan perubahan titik lebur, pergeseran spektrum FTIR, dan terbentuknya fase padat baru (analisis XRPD/PXRD). Secara signifikan, teknik ini meningkatkan kelarutan obat dengan kelarutan rendah (misalnya, Albendazol meningkat hingga 115 kali lipat dalam air) dan laju disolusi. Teknik cocrystalisasi terbukti sangat efektif dan menjanjikan, terutama dengan pemilihan koformer hidrofilik yang tepat, untuk mengatasi masalah kelarutan dan bioavailabilitas obat BCS Kelas II.
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUSYARAKAH DI PERBANKAN SYARIAH Nazli Aulia; Nidaul Husna; Salma Indriani; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Musharakah financing represents a core profit-and-loss sharing (PLS) instrument in Islamic banking, designed to promote equitable risk-sharing and support productive economic activities. However, its proportion within the financing portfolio of Islamic banks in Indonesia remains relatively limited and fluctuative compared to non-PLS contracts. This study aims to analyze the factors influencing musharakah financing in Islamic banking by focusing on internal bank performance indicators and external macroeconomic conditions. This research employs a qualitative approach using a literature review method, drawing upon previous empirical studies, Islamic banking statistics, and regulatory documents related to PLS financing. The analysis reveals that internal factors such as non-performing financing (NPF), operational efficiency (BOPO), capital adequacy ratio (CAR), and third-party funds (DPK) consistently influence banks’ decisions in channeling musharakah financing. In addition, external factors including economic growth, inflation, and regulatory frameworks also play a significant role in shaping banks’ risk preferences toward partnership-based financing. These findings indicate that strengthening risk management, improving operational efficiency, and ensuring adequate capital structure are essential to support the sustainable development of musharakah financing in Islamic banking. This study is expected to contribute to the academic discourse on profit-sharing financing and provide strategic insights for Islamic banks in optimizing their financing portfolios.
Co-Authors Ahmad Suriansyah Anggun Rohaya Putri Munthe Annisa Afwani Arabiah Arta Mulya Budi Harsono Dini Vientiany Harahap, Muhammad Ikhsan Ika Lismayani Ilyas Indri. R Ines Septiani Pratiwi Isni Sri Wahyuni Juliya Arma Kevin Gilberth Roganda Putra Mella Afrina Milka Verawati Muhammad Saladin Zidan Murni Nazli Aulia Ni Luh Gede Sartika Nur Elisa Nurbaiti Nurbaiti Putri Ramadhani Salsabila Retno Wahyuningrum Salma Indriani Selvia Susantri Kaley