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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmu Perairan (Aquatic Science) JEJAK Jurnal Informatika dan Teknik Elektro Terapan Jurnal EMT KITA Educatio Efektor JURNAL CEMERLANG: Pengabdian pada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi INSIST (International Series on Interdisciplinary Research) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal Of Management Science (JMAS) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Magister Pendidikan Matematika (JUMADIKA) PHI: Jurnal Pendidikan Matematika Muaddib: Islamic Education Journal Minhaj: Jurnal Ilmu Syariah Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan JIHAD : Jurnal Ilmu Hukum dan Administrasi Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Journal of Science and Education (JSE) Jurnal Jendela Pendidikan Jurnal Abdimas Bina Bangsa Journal of Instructional and Development Researches International Journal of Education, Social Studies, And Management (IJESSM) Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Empowerment Society KERNEL: Jurnal Riset Inovasi Bidang Informatika dan Pendidikan Informatika Journal Of Human And Education (JAHE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Bunayya: Jurnal Pendidikan Guru Madrasah Ibtidaiyah JURNAL TUNAS PENDIDIKAN Electrician : Jurnal Rekayasa dan Teknologi Elektro Action Research Journal Indonesia (ARJI) Shawtul ‘Arab: Jurnal Pendidikan Bahasa Arab Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Economics, Management and Accounting MABUSS: Journal of Management, Business and Social Sciences Jurnal Konseling Pendidikan Islam Wahana Islamika: Jurnal Studi Keislaman Molang: Journal Islamic Education Jurnal Ekonomi, Manajemen, Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Al-ihsan : Jurnal Pengabdian Agama Islam Nemui Nyimah
Khairudin Khairudin
Jurusan Teknik Elektro, Universitas Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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The Effect of Taxation Socialization, Taxpayer Awareness, Tax Sanctions and Tax Service Quality on Motor Vehicle Taxpayer Compliance Franata, Michael Sandrico; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.627

Abstract

The financial stability of the state is greatly influenced by taxpayer compliance, which is an important element in the taxation system and increasing national income. The purpose of this study is to analyze the impact of tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle tax compliance. This study focuses on the development of independent variables, namely the quality of tax services, as a research novelty. Data were obtained through a survey of motor vehicle taxpayers in certain areas and analyzed using descriptive statistical methods and multiple linear regression. This study shows that taxpayer compliance is positively and significantly influenced by tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services. Indicators such as speed of service, information transparency, and effective tax education are key factors in increasing compliance. The practical implications of this study for local governments are the importance of designing strategies that can increase tax revenues, one of which is through improving the quality of tax services and more comprehensive tax education. This study not only adds to the academic literature related to taxpayer compliance, but also provides practical contributions to more effective motor vehicle tax management. These findings are expected to be the basis for making tax policies based on data and empirical evidence.
Determinants of Integrity of Financial Reports in State-Owned Companies Yulisa, Erli; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.702

Abstract

Financial reports must have high integrity, which means they must be based on honest and impartial moral principles. This study aims to test and analyze the effect of auditor independence, financial distress, institutional ownership and independent commissioners on the integrity of financial reports in state-owned companies listed on the IDX in 2021-2023. The final sample of this study was 34 samples. The test was carried out using multiple linear regression analysis, where the integrity of financial reports was measured using accounting conservatism. The results of this study are that auditor independence, institutional ownership and independent commissioners have an influence positive and significant impact on the integrity of financial reports . Financial distress has an influence negative and significant impact on the integrity of financial reports.
Analisis Strategi Segmentasi dan Targeting Untuk Mengoptimalkan Volume Penjualan di Toko Aboutshoe Melalui Intregrasi E-commerce Saifudin, Feri Hermawan; Khairudin, Khairudin
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2081

Abstract

Studi berikut tujuannya guna mengetahui dan menganalisa terkait pengaruh Strategi Segmentasi Dan Targeting Untuk Mengoptimalkan Volume Penjualan di Toko Aboutshoe Melalui Intregrasi E-commerce, sehingga diharapkan penelitian ini memberikan informasi bagi toko Aboutshoe dalam memahami segmentasi, targeting, dan integrasi e-commerce. Objek dari penelitian ini adalah strategi segmenting dan targeting serta volume penjualan produk, dalam hal ini peneliti menggunakan jenis penelitian cross sectional analytical dengan pendekatan kuantitatif melalui subjek yang berasal dari karyawan toko Aboutshoe sebanyak 33 orang, dengan mendistribusikan kuesioner dan dokumentasi dalam pengumpulan data peneilitian. Berdasarkan hasil analisa disimpulkan bahwa  (1) segmenting berpengaruh positif atas volume penjualan produk, (2) targeting berdampak positif pada volume penjualan produk, dan (3) segmenting dan targeting berpengaruh secara simultan terhadap volume penjualan produk. Hal ini menunjukkan bahwa strategi pemasaran berbasis segmentasi dan penargetan merupakan faktor penting dalam mendukung keberhasilan penjualan produk di Toko Aboutshoe.Variable independen berpengaruh sebesar 63,3% terhadap variabel dependen, sedangkan 36,7% lainya disebabkan oleh variabel lain.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Pengambilan Keputusan Kredit Petani Jagung Ferdiansyah, M. Rizky; Khairudin, Khairudin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7594

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh antara literasi keuangan dan inklusi keuangan terhadap keputusan kredit petani jagung desa Sidorejo. Sampel pada riset ini sebanyak 30 petani (20% dari populasi) yang mengacu pada Arikunto (2006) bahwa jika populasinya lebih dari 100, maka sampelnya dapat diambil sebesar 20%. Desain analisis yang digunakan pada riset ini berupa uji validitas, uji reliabilitas, regresi linier berganda dan pengujian hipotesis (uji t). Hasil penelitian ini menunjukan bahwa Literasi keuangan tidak berpengaruh positif dan signifikan terhadap pengambilan keputusan kredit petani jagung Desa siderojo Lampung Timur, inklusi keuangan berpengaruh positif dan signifikan terhadap pengambilan keputusan kredit petani jagung Desa siderojo Lampung Timur.
IMPLEMENTATION OF QA, QC, AND TQM: STRATEGIC SOLUTIONS FOR IMPROVING THE QUALITY OF CONTINUING EDUCATION Khairudin, Khairudin; Muamanah , Siti; Subandi, Subandi
Jurnal Konseling Pendidikan Islam Vol. 6 No. 1 (2025): Jurnal Konseling Pendidikan Islam
Publisher : LP2M IAI Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jkpi.v6i1.987

Abstract

Improving the quality of education is one of the main priorities in efforts to achieve the success of the education system. The concepts of Quality Control (QC), Quality Assurance (QA), and Total Quality Management (TQM) are significant approaches in quality management in educational institutions. QC focuses on process control to ensure educational outcomes according to the standards that have been set. QA places more emphasis on designing and implementing systems to prevent errors and improve efficiency. Meanwhile, TQM adopts a holistic approach by involving all elements of the educational organization to improve quality sustainably. This article aims to explore the implementation of QC, QA, and TQM in the context of education, including the challenges faced and their impact on the quality of learning. Based on the results of the analysis, it was found that the integration of these three approaches can make a significant contribution to the achievement of superior quality of education.
Penjaminan Mutu Pendidikan Islam Di STAI Darul Qur’an Aceh Tenggara Khairudin, Khairudin
Bunayya: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol 3 No 1 (2022): Maret (2022)
Publisher : Prodi PGMI STIT Al-Ittihadiyah Labuhanbatu Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.324 KB)

Abstract

The development and management of Islamic educational institutions in achieving excellence is a matter that needs to be constantly updated and improved so that education continues to exist in responding to the challenges of the times and the needs of the wider community and the industrial world. Because education is believed to be the main foundation in building a nation's civilization, its quality must be maintained in order to produce superior, noble and competitive governance and graduates. This study aims to reveal the position and role of quality assurance of Islamic education in Islamic religious higher education institutions. This research is a descriptive qualitative type with data collection techniques through observation, interviews and document studies at the Darul Qur’an Aceh Tenggara. The results of this study indicate that the Quality Assurance of Islamic Education at the Darul Qur'an College has not fully run well and the elements in quality assurance such as education personnel, educational facilities and infrastructure, curriculum and evaluation have also not run fully in order to produce professional governance. , quality and quality of graduates who are absorbed in the community, humanistic services to produce outcomes in accordance with the mandate of the Act. This is because the Darul Qur'an College is still relatively new even though the Foundation has previously implemented pesantren education at the MTs and MAS levels.
Analisis Perbandingan Kinerja Keuangan PT. Ace Hardware Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19 Khairudin, Khairudin; Grysia, Fansisca
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.615 KB) | DOI: 10.54443/sinomika.v1i3.246

Abstract

The main focus of this research is to be able to measure and make a comparison of a company's financial performance before the pandemic and also after the covid-19 pandemic at PT. Ace Hardware Indonesia Tbk. The population is also the sample used for this research, namely using the financial statements at PT. Ace Hardware Indonesia Tbk. in 2019 and 2020. The method used for this research is descriptive quantitative. This time the measurement uses only three ratios, namely the liquidity ratio, solvency ratio, and also the profitability ratio. The results that have been studied show that there are differences in the financial performance of PT. Ace Hardware Indonesia Tbk before and after the covid-19 pandemic. There are several indicators that have decreased, namely the profitability ratio, ROA has decreased due to declining sales after the covid-19 pandemic. The company's burden increased due to the covid-19 pandemic which caused a decrease in NPM but was still within reasonable limits. However, there was a positive impact after the covid-19 pandemic, namely on the liquidity ratio, where the current ratio or current ratio increased after the covid-19 pandemic, which means the company's financial situation is getting better in paying its debts. The very current ratio and after the covid-19 pandemic was stated to be still in the good category, but the company was considered inefficient in utilizing its assets after the entry of the covid-19 pandemic. After the covid-19 pandemic, the DER value decreased, indicating that the debt and liabilities in the company were smaller than all the assets owned by the company. The company experienced a decrease in DAR meaning that the company could minimize its debt and maximize its asset management.
Peran Hukum Admnistrasi Negara Dalam Penataan Pedagang Kaki Lima: Studi Kasus Di Kawasan Pasar Bambu Kuning Bandar Lampung Sari, Nabila Permata; Khairudin, Khairudin
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 7, No 2 (2025): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v7i2.8750

Abstract

The regulation of street vendors (PKL) in the Bambu Kuning Market area of Bandar Lampung presents multidimensional challenges related to legal, social, and spatial planning aspects. This study aims to analyze the role of administrative law in the regulation process using a normative-empirical approach and case study method. The findings indicate that the implementation of PKL management policies remains weak in terms of legality, transparency, accountability, and public participation. The local government tends to adopt a repressive approach without valid administrative documentation and minimal involvement of PKL in policy formulation. Violations of key principles of administrative law, such as the principles of legality and proportionality, further exacerbate legal uncertainty and social inequality. This study recommends the reformulation of inclusive and responsive policies through the establishment of consultative forums and capacity-building for government officials in applying good governance principles and protecting citizens' rights in public space management
Revitalizing Producer Behavior From A Sharia Economic Perspective: an Analysis of Ethics, Objectives, and Market Balance Khairudin, Khairudin; Suryadi, Nanda
Minhaj: Jurnal Ilmu Syariah Vol. 6 No. 2 (2025): Juli
Publisher : Lembaga Penerbitan Jurnal Ilmiah Institut Agama Islam Bani Fattah Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52431/minhaj.v6i2.3729

Abstract

In conventional economic systems, producers generally focus on maximizing profits through cost efficiency and increased production. However, this approach often neglects ethical considerations, social responsibility, and sustainability, leading to various issues such as economic inequality and environmental degradation. In contrast, Islamic economics views producers as khalifah who have a mandate to maintain a balance in life based on the principles of maqāṣid al-sharīʿah. This study aims to analyze the construction of producer behavior from the perspective of Islamic economics, identify the ethical principles that form the basis of Islamic production, and explain the role of Islamic producers in creating a fair and sustainable market balance. This study uses a normative approach with a library research method. The results of the study show that producer behavior in Islamic economics is not only based on profit, but also on the fulfillment of moral values, justice, and the welfare of the community. Additionally, concrete efforts are needed to revitalize the awareness of Muslim producers so they can fully apply Islamic principles in their production activities. Thus, Islamic economics is expected to become a systemic solution in addressing the challenges of a more inclusive and just modern economy.
Voltage Profile Improvement through Load Shedding Action Using Linear Programming-based Optimal Power Flow Hakim, Lukmanul; Nafisah, Annisa Zauhar; Gusmedi, Heri; Khairudin, Khairudin
International Series on Interdisciplinary Science and Technology Vol. 3 No. 1 (2018)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ins.v3i1.115

Abstract

This paper proposes a load shedding scheme to improve voltage profile of a power system. A linear programming approach to optimal power flow is utilized to obtain optimum amount of load to shed in order to bring power system to an acceptable operating region. In this work, ±5% voltage variation is considered to be acceptable and hence, an immediate control action should be taken if power system is operated beyond this limit. The proposed method was tested on the IEEE 57-bus test system. Results showed that the proposed approach was able to provide a minimum amount of load shedding action to improve voltage profile of the studied power system.
Co-Authors Abduh, Muh Nur Adelina, Adelina Agus Purnomo Ahadi, Abdi Amelia, Puspa Aminah Aminah Amorita, Nessie Illona Andala Rama Putra Barusman Annisa Purbasari, Annisa Appin Purisky Redaputri Arnaz, Anisa Arsyid, Raodah Astarman, Astarman Astuti, Benita Widya Cahyono, Yono Deci Ririen Dewi, Candrika Dwi Soegiarto, Dwi Edi Kurniadi Eko Nursalim, Eko Ersan, Reza Eugenia, Felicia Evi Gantyowati Fabiola, Fanie Fattah, Muhammad Abdul Fauziah Fauziah Fazri Zuzano Ferdiansyah, M. Rizky Fitrisyah, M. Aidil Franata, Michael Sandrico Fuaddudin, Fuaddudin Gabriella, Gabriella Goenawan Soedarsa, Herry Goestjahjanti, Francisca Sestri Grysia, Fansisca Gusmedi, Heri Hafish, Muhammad Hairudin, Abdul Hamzah Hamzah Haninun, Haninun Hapizah Hapsila, Angga Hardi Hardi, Hardi HASANAH YASPITA Hauda, Nabila Henny Murtini Herri Gusmedi Huda, Zulmiftah Humaira, Dinda Fitri Husda, Nur Elfi Ikhwanudin Ikhwanudin Indra Suharman Indradewa, Rhian Irawati Irawati Jariah, Nabila Ainun Joseph, Corina Ak Julianti, Afifah Karmila Suryani Khojir Kurnia Dewi Lisa Amelia Lukmanul Hakim M Fachrurrozi, M Mahrus Mahrus, Mahrus Marwah Limpo Muamanah , Siti Muamanah, Siti Muhlasin, Muhlasin Mulyadin, Wahyu Mulyono, Budi Mustofa, Ihsan Nafisah, Annisa Zauhar Netti, Syukma Ni Putu Widhia Rahayu Nining Purwasih Niniwati, Niniwati Nizwardi Jalinus Nur Hikmah Nurhabsyina, Nurhabsyina Nurhadini Nurhadini Nurhizrah Gistituati Nuur, Khaerunnisa Pradana, Panji Adhi Priyana, Fahrur Riza Priyana Puspa Dewi Putri, Jennie Calista Rahmadani, Ade Fitri Rahmadhani, Fitri Rahmawati, Rahmawati Ramanisa, Hartiwi Raminto, Raminto Rasid Ridho, Muhammad Raynaltha, David Relando, Muhammad Adrian Rini Widyastuti Riza Muhida Romadi, Pipir Rorong, Michael Jibrael Rose Rahmidani Rusdinal, Rusdinal Saifudin, Feri Hermawan Samsi Samsi Sari, Nabila Permata Satiadarmanto, Deddi Fasmadhy Sembiring, Agina Laurencia Setiawan, Rahmat Bayu Siti Arifah Siti Nurlaela siti nurlela Soenarto Soenarto Subandi Subandi Suryadi, Nanda Susi Herawati Syaeful Machfud Syafruddin Syafruddin Teja, Marchell Tri Rahayu Triyono, Aris Ubaidah, Ubaidah Vera Methalina Afma, Vera Methalina WD Tuti, Retnowati Winarna, Jaka Winsa, Larasati Wiwik Handayani Wulandari, Yopi Yenny Iskandar Yuliastuti, Linda Yulisa, Erli Yusri Wahyuni Zulkarnaen Zulkarnaen