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<![CDATA[EFEKTIFITAS PERNIKAHAN MUBARAKAH DI PESANTREN HIDAYATULLAH BALIKPAPAN DALAM TINJAUAN MAQASHID SYARIAH ]]>
<![CDATA[Paryadi Paryadi]]>;
<![CDATA[Zikri Darussamin]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[The family divorce rate in Indonesia is high and concerning because it is increasing every year. This is because of the variety of problems and challenges in each family member in Indonesia. Despite various government efforts to build family integrity. The Hidayatullah Islamic Boarding School in Balikpapan with its mubarakah marriage program since 1977 is trying to provide a solution. The results showed that the mubarakah marriage carried out by the Hidayatullah Islamic Boarding School Balikpapan from registration, debriefing, matchmaking, marriage contracts, walimah and dowry in accordance with maqashid shari'ah, namely the protection of ushul khamsah (religion, soul, mind, lineage and property). Mubarakah marriages are shari'a and official, meaning that they are in accordance with Islamic law and government regulations that are effective in time, place and cost.]]>
<![CDATA[ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR ]]>
<![CDATA[Iis Rohayati]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[The Objective of this Research is to test influence underpricing generated by usage of accounting method at manufacturing business and non manufacturing business in Indonesian Stock Exchange. In this research used by variable is underpricing as dependen variable where Depreciation and Inventory independent variable, by enhancing ownership of share and auditor reputation as control variable. Amount of company IPO during year 1994-2008 counted 126 company and counted 79 company fulfilling criterion as sampel, 44 manufacturing business and 35 company of non manufacturing business. Sampel taken by using sampling purposive method. Some statistic test used to test examination of classic assumption, feasibility model and hypothesis. Empirically result of this research that depreciation straight line method have an effect on positive to underpricing, depreciation double declining method have an effect on negativity to underpricing, FIFO Inventory method have an effect on positive to underpricing, average inventory method have an effect on negativity to underpricing, ownership of share have an effect on negativity to underpricing and auditor reputation have an effect on positive to underpricing.]]>
<![CDATA[PENGARUH MODAL KERJA TERHADAP LABA PADA PT. SEMEN TONASA (PERSERO) DI KABUPATEN PANGKEP ]]>
<![CDATA[Qudratul Khaeriah]]>;
<![CDATA[Nurman Nurman]]>;
<![CDATA[Uhud Darmawan Natsir]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[This study aimed to determine the influence of working capital on profit at Pt. Semen Tonasa, Pangkep regency. The population in this study were the financial statements of pt semen tonasa from 2016-2020. Data collection was done by using documentation method. The data analysis technique used was simple linear regression analysis using statistical product and service solution (spss). The results of this study indicate that working capital has a positive and significant influence on profits at PT. Semen Tonasa, Pangkep regency. Meaning that, if every working capital used increases, it will increase the company's profit as well.]]>
<![CDATA[STRATEGI BADAN PENGAWAS PEMILIHAN UMUM KABUPATEN PELALAWAN DALAM MENGAWASI PEMILIHAN KEPALA DAERAH 2020 ]]>
<![CDATA[Firnanda Firnanda]]>;
<![CDATA[Zaili Rusli]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[The Election Supervisory Body is one of the institutions in charge of the General Election or Pilkada which is tasked with supervising all stages of Pilkada activities with the aim of preventing and taking action against violations in the process of Pilkada stages. In the implementation, the Pelalawan Regency Bawaslu is tasked with overseeing the continuation of the 2020 Simultaneous Regional Elections in the midst of the Covid-19 Non-Natural Disaster. This study intends to find out how the Pelalawan Regency Bawaslu Supervision in the 2020 Simultaneous Regional Elections during the Covid-19 Pandemic that hit the entire territory of the Republic of Indonesia. The research method used in this study is a qualitative method with data collection techniques, data analysis, data reduction and drawing conclusions from existing data. The results of this study indicate that the supervision of Bawaslu in the simultaneous elections of Pelalawan Regency in 2020 during the Covid-19 Pandemic has been jammed as mandated by the existing regulations, namely Perbawaslu No. The findings of violations contained in the articles of Perbawaslu No. 4 of 2020. Thus, this study can conclude that the supervision carried out by the Bawaslu of Pelalawan Regency has been carried out to the maximum considering that existing violations have been given action in accordance with existing regulations.]]>
<![CDATA[ANALISIS KADAR TIMBAL DENGAN BIOINDIKATOR RAMBUT PETUGAS PARKIR PADA RUANG TERBUKA DAN TERTUTUP ]]>
<![CDATA[Hartini H]]>;
<![CDATA[Chaca Lady Vita Cania]]>
<![CDATA[ Cross-border Vol. 3 No. 1 (2020): Cross-border ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[Lead is a chemical compound that is generally used as an ingredient in gasoline. Lead can control the octane number so as to streamline the combustion process and power. The high octane number of the fuel will reduce the sound of the engine so that the engine performance is good. However, the use of lead also has an increasing negative impact, especially on human health. One type of work that is at risk of being exposed to lead is parking attendants. The purpose of this study was to determine the average lead content in the hair of parking attendants in open and closed spaces. This study used hair samples as bioindicators which were analyzed using an Atomic Absorption Spectrophotometer (AAS) with a wavelength of 217.9 nm. The results showed that the average value of lead levels in the hair of closed space parking attendants was higher than that of open space parking attendants, namely 0.495 ppm. All lead levels found in the hair of parking attendants were <10 ppm so it was categorized that the parking attendants who were the sample of this study experienced low pollution according to the World Health Organization standards.]]>
<![CDATA[POLA KEPEKAAN ANTIBIOTIK ISOLAT BAKTERI ENTEROBACTERIACEAE KONTAMINAN PADA SIKAT GIGI ]]>
<![CDATA[Titi Lasmini]]>;
<![CDATA[Trisna Anisha]]>
<![CDATA[ Cross-border Vol. 3 No. 2 (2020): Cross-border ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[A toothbrush is a dental instrument used to maintain oral hygiene by removing bacteria on the surface of the teeth. Toothbrushes can be contaminated by Enterobacteriaceae from the bathroom environment and cause reinfection in the oral cavity. The purpose of this study was to determine the antibiotic susceptibility pattern of Enterobacteriaceae isolated from toothbrushes after 5 weeks of use. Bacteria were isolated on MacConkey agar and identified based on biochemical reaction tests. The antibiotic susceptibility test (Chloramphenicol, Gentamicin, Streptomycin, Ofloxacin, and Tetracycline) of the bacterial isolates was carried out by Kirby-Bauer disk diffusion method. Isolation of bacteria from toothbrushes on MC medium obtained Klebsiella sp, Escherichia coli, Serratia marcescens, and Enterobacter sp. The results of the antibiotic sensitivity test showed that Enterobacter sp. were sensitive to all of the antibiotics tested, while the other isolates had variations in the susceptibility pattern to the various antibiotics. Ofloxacin was the only tested antibiotic that can inhibit all bacterial isolates.]]>
<![CDATA[PENGARUH LABA/RUGI SELISIH KURS PADA LAPORAN KEUANGAN KONSOLIDASI TERHADAP TRADING VOLUME ACTIVITY (TVA) (STUDI PADA PERUSAHAAN MULTINASIONAL DI INDONESIA) ]]>
<![CDATA[Dian Nadya Novarina]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[Gains/losses on foreign exchange are gains/losses arising from the translation process of transactions in foreign currencies and the retranslation of the financial statements of branches or subsidiaries domiciled abroad. Accounting for foreign exchange translation is one of the most controversial technical issues faced by multinational companies in preparing consolidated financial statements. The problems encountered in foreign exchange translation are faced with the fact that the foreign exchange rates used in the translation process always fluctuate. The purpose of this study was to find out whether the information on gain/loss on foreign exchange in the consolidated financial statements of multinational companies in Indonesia has a significant effect on capital market reactions as indicated by trading volume activity (TVA). Samples that meet the criteria are 22 multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2008-2010 period. The study was conducted using simple linear regression analysis to examine the effect of gain/loss on foreign exchange reported in the consolidated financial statements of multinational companies in Indonesia on Trading Volume Activity. The results of the study show that the gain/loss on foreign exchange differences in the consolidated financial statements of multinational companies in Indonesia has no significant effect on trading volume activity.]]>
<![CDATA[ANALISIS SEMANGAT KERJA PADA PEGAWAI SEKREARIAT DAERAH KABUPATEN MAMUJU TENGAH BAGIAN UMUM ]]>
<![CDATA[Ludi Indrawan]]>;
<![CDATA[Agung Widhi Kurniawan]]>;
<![CDATA[Ilham Wardhana Haeruddin]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[Work spirit is an attitude that needs to be possessed by employees, success in the work process to achieve predetermined goals is greatly influenced by the morale of the employee himself. Morale is something that affects the implementation of the work of each employee, so called because morale is closely related to the level of satisfaction and pleasure with each implementation of their work. However, with the pandemic pandemic, several factors have emerged that can affect employee morale and have an impact on their productivity. This study aims to identify factors that affect the enthusiasm of employees in carrying out their work, as well as find a solution to the problem of morale experienced by employees. The search for the work spirit factors of the employees begins with the work environment, workload, and compensation, then identifies the various sources of work spirit of the employees. The results of this study use a qualitative method where data collection is carried out by interviews and observations so as to be able to dig deeper into information about employees. As the object of this study are employees of the regional secretariat office of Central Mamuju Regency, especially in the general section. The results obtained from this study state that the work spirit of the employees is influenced by several aspects such as the work environment, workload, and compensation of employees.]]>
<![CDATA[PENGARUH SALES GROWTH DAN LEVERAGE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Reni Harni]]>;
<![CDATA[Yessi Anastasia]]>;
<![CDATA[Nelli Novyarni]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[This study aims to analyze the effect of sales growth and leverage on earnings management is the research objective. Causality test is a research strategy with an archive strategy. The data used in this research is secondary data. The method of analysis is panel data analysis using the eviews application Version 10 and. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. The sample uses a purposive sampling method through criteria. The sample of this research in one period were 20 companies which, if accumulated during the study period, amounted to 80 companies. The results obtained in this study prove that the variable sales growth and leverage partially have a significant effect on earnings management and all sales growth and leverage simultaneously have an effect on earnings management.]]>
<![CDATA[NILAI- NILAI SYARIAH DALAM BISNIS ]]>
<![CDATA[Vera Ayu Oktoviasari]]>
<![CDATA[ Cross-border Vol. 5 No. 2 (2022): Juli-Desember ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
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<![CDATA[Islam teaches anyone who trades so that there are values that have been prescribed by religion so that business people should be guided by the prevailing Islamic teachings, because in this case sharia business is a business activity carried out by someone based on sharia. Islamic religion, where every method of obtaining and using the assets they get must comply with the rules of the Islamic religion (halal and unlawful). Thus the business being run also gets a blessing. In sharia business, not people who are Muslim also use sharia, but in other religions they also do business according to the sharia listed in each book according to the beliefs held by business people, in other words, if business has been carried out based on values/norms in force so that legally you do not get criminal or other sanctions in the future. Therefore, for adherents of the Islamic religion by applying the business values contained in the principal religion of Islam, practicing the pillars of faith, paying zakat and staying away from usury and everything that is contrary to Islamic law. Rather than that, it is hoped that business people will always pay attention to the principles or values that depend on Islamic law and do business by not committing fraud or things that are detrimental for personal gain, away from usury and closer to Allah SWT.]]>
