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Ahmad Muzaki Nurdin
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INDONESIA
Indonesian Journal of Sustainability
Published by Universitas Islam Sultan Agung
ISSN : 28278526     EISSN : 28278917     DOI : http://dx.doi.org/10.30659/ijsunissula.1.1
Core Subject : Economy, Humanities, Science, Education, Engineering,
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesian Journal of Sustainability is a peer-reviewed journal published twice a year (January and June) by the Library of Universitas Islam Sultan Agung. IJS Intend to be International journal which provides and promotes broader publishing article from the multi-disciplinary resources. IJS also initiate to give more contribution toward policymakers in a related field. IJS receives manuscripts on various topics include : Economics and business, engineering, Islamic studies, psychology, education, communication, law, dentistry, nursing, medicine, industrial Technology, and other sustainability articles The IJS accepts articles related to those subjects and any research methodology that meet the requirement for publication in the journal. The primary subjects of the audience are academicians, graduate students, practitioners, and others interested in business research.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2024): January" : 5 Documents clear
Analysis of The Influence of Auditor Competency, Auditor Independence, Audit Experience and Auditor Ethics on Audit Quality (Case Study at a Public Accounting Firm in Semarang) Wahyuningsih, Panca
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

This research aims to test and analyze whether auditor competence, auditor independence, auditor experience, and auditor ethics affect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the cencus method and the number of samples was 73 respondents. The type of data used is primary data. This study uses a questionnaire to collect data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicolinearity test, and heteroscedasticity test. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The result of this study indicate that Auditor Competence has a negative and insignificant efffect on Audit Quality. Auditor experience has a positive and significant effect on audit quality. Auditor ethics has a positive and significant effect on Audit Quality.
Roman Ingarden's Analysis of the Poem "Nietzsche adan Perempuan Berhati Pos Ronda" by Beni Satryo Titasari, Dewi Fitri
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

The development of poetry in the contemporary era shows an increasingly rapid creative value, especially through the contribution of young poets who actively utilize social media as a platform to display their literary works. This phenomenon not only creates diversity in the genre of poetry, but also presents a unique perspective on social reality. This research aims to describe the structure of poetry in Beni Satryo's poem entitled "Nietzsche and the Woman with the Heart of Pos Ronda" according to Roman Ingarden's normative strata. This research uses a qualitative descriptive approach, collecting data using the literature study method with the technique of simak catat. The data is studied with an objective approach and presented descriptively. The results show that the poem "Nietzsche and the Woman with the Heart of the Ronda Post" describes the sadness and twists and turns of a widow's life, reflecting the views of a society that undervalues the role of women in social life.
Sociological Study of the Development of Islamic Banking within the Legal System in Indonesia Kholili, Muhammad Salim; Arifin, Tajul; Abdal, Abdal
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

The development of Islamic Financial Institutions (LKS), particularly Islamic banks, in Indonesia has seen significant growth, especially following the enactment of Law No. 21 of 2008 on Islamic Banking and Supreme Court Regulation (PERMA) No. 2 of 2008 on Shariah Economic Dispute Resolution. With the increasing number of institutions operating based on Shariah principles, various new issues related to Shariah compliance have arisen.Fatwas issued by the DSN-MUI hold legal authority in determining Shariah aspects in the economy, including banking. On the other hand, Shariah Economic Dispute Resolution (KHES) plays a role as a social control tool to manage practices not compliant with Islamic commercial law, especially in economics. This research, a descriptive qualitative study with a normative sociological approach, utilizes codified legal sources like KHES and DSN-MUI fatwas. The results suggest that, from a sociological perspective, KHES was developed as a response to the evolving landscape of Shariah economic practices requiring a legal framework. Stakeholders in Shariah economics and finance are expected to actively contribute to its improvement. DSN-MUI fatwas, in a social context, provide a solution for addressing non-compliant financial institutions, reconciling differences among scholars, and promoting Islamic principles in economics and finance. Keywords Sharia Banking, Sociological, Law, KHES, DSN MUI
The Effect of Tax Incentives, Quality of Human Resources, and Service Satisfaction on Taxpayer Compliance (Case Study on Individual Taxpayers in Madiun City) Salman, Kautsar Riza
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

There are various kinds of sectoral policies in each region to increase taxpayer compliance, including through the provision of incentives and improving the quality of service to taxpayers. This study aims to obtain empirical evidence regarding the effect of providing tax incentives, the quality of human resources and service satisfaction on taxpayer compliance. This research is a quantitative study with the object of research being individual taxpayers registered in the city of Madiun. The number of samples obtained was 120 respondents. The data used is included in the primary data by distributing questionnaires through the Google form. This study uses multiple linear regression analysis techniques with the SPSS 26 program. The results show that: (1) tax incentives have an effect on taxpayer compliance, (2) the quality of human resources has an effect on taxpayer compliance, and (3) tax service satisfaction has an effect on taxpayer compliance.
Smart Farming: Improving Agricultural Productivity and Efficiency using Robotics Technology Anaam, Wahyu Syaiful; Saputra, Wahid Ivan; Rohman, Andhi; Anggraeni, Martha Richa; Rafli, Muhammad; Ghufron, Ghufron
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

Agriculture is a vital sector in providing food for the world's growing population. However, challenges such as climate change, limited land, and a lack of skilled agricultural labor have driven the development of innovative agricultural technologies. One promising solution is the use of robots in agriculture. This paper discusses robotic farming, namely the use of robots and related technology in agricultural activities. The main focus is to explain the benefits, applications, and challenges associated with the use of robotic technology in agriculture. In this paper, several examples of the implementation of robotic technology in agriculture will also be discussed.

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