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Annusfy
Published by Jaanur Elbarik Indonesia
ISSN : -     EISSN : 31102093     DOI : https://doi.org/10.65065/annusfy
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Social Sciences Other
Annusfy : Journal of Multidisciplinary Research merupakan jurnal penelitian dan pengabdian kepada masyarakat multidisiplin yang memuat kajian penelitian, pengabdian kepada masyarakat dalam bidang ilmu ekonomi, manajemen pendidikan, studi Islam, pondok pesantren, ilmu ekonomi, ekonomi syariah, dan keuangan syariah.
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Articles 69 Documents
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Pemanfaatan Limbah Kulit Nanas, Bonggol Jagung dan Air Cucian Beras sebagai Bahan Pembuatan Bioetanol Dewi, Mutiara Nurmawati; Wibowo, Santiko; Valentino , Fandy; Nugroho, Antonius Danny
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/dbv9xn41

Abstract

Increased energy demand and the environmental impact of fossil fuel use have driven the development of renewable energy, one of which is bioethanol. This study aims to examine the use of pineapple peel, corn cobs, and rice washing water as raw materials for bioethanol and the effect of substrate composition and fermentation time on the results obtained. The research was conducted through laboratory experiments with substrate composition variations of 1:1:1 and 2:1:1 and fermentation times of 7 and 11 days. The process included hydrolysis, anaerobic fermentation, simple distillation, and testing of bioethanol combustion heat conversion using a thermoelectric module. The results showed that the 2:1:1 composition and 7-day fermentation produced the highest volume of bioethanol. The bioethanol produced had a stable flame and could be converted into small-scale electrical energy. This study demonstrates the potential for utilizing organic waste as a sustainable renewable energy source.
Analisis Dampak Pergantian Menteri Keuangan Terhadap Kinerja Indeks Harga Saham Gabungan (IHSG) Ananda, Iqbal; Rosalina, Melissa; Rahmansyah, Riki; Fadillah, Khalif
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/2ecc3q48

Abstract

This study aims to analyze the impact of the replacement of the Minister of Finance on the performance of the Jakarta Composite Index (JCI). Using the event study methodology, this study examines abnormal returns and trading volume activity within an 11-day period (D-5 to D+5) surrounding the announcement. The results reveal significant differences in impact. Sri Mulyani's re-inauguration triggered positive abnormal returns, reflecting market optimism (a positive surprise) driven by her credibility and track record among investors. Conversely, the appointment of Purbaya Yudhi Sadewa was followed by negative abnormal returns and high volatility, indicating a wait-and-see attitude and market uncertainty regarding the profile and competence of the new Minister of Finance in managing fiscal policy. These results confirm that market response is not solely determined by the official change event, but rather by the individual's credibility, performance track record, and the surrounding economic-political situation
Pengaruh Pengetahuan Perpajakan Dan Teknologi Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak Aspa, Nuril; Wizanasari, Wizanasari
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/kmmyd547

Abstract

This research aims to determine the influence of Tax knowledge and Tax Information Technology on Taxpayer compliance. The population in this research is the Pondok Aren Primary Tax Service Office in 2024, namely 441,943 thousand individual taxpayers. With a sampling technique using the slovin formula, 100 respondents met the requirements. So the data analyzed amounts to 100 sample data. The data used in this research is primary data. The variables used in this research are Tax Knowledge (X1) as the first independent variable, and Tax Information Technology (X2) as the second independent variable and Taxpayer Compliance (Y) as the dependent variable. Based on the results of simultaneous hypothesis testing, it shows that Tax Knowledge and Tax Information Technology jointly influence Taxpayer Compliance. The results of partial hypothesis testing show that Tax Knowledge influences Taxpayer Compliance, and Tax Information Technology also influences Taxpayer Compliance.
Peran Lemabaga Bantuan Hukum Dalam Sumber Daya Laut Demi Mewujudkan Keadilan Bagi Masyarakat Pesisir Di Kota Surabaya Syahputra, Alfa Fajreza; Satria, I Gde Sandy
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/2zafyv36

Abstract

This study examines the role of Legal Aid Institutions (LBH) in supporting marine resource management and promoting justice for coastal communities in Surabaya City, which have a high dependence on marine resources. Legal issues such as coastal area management conflicts, marine pollution, and unequal access to justice remain prevalent. This research employs a socio-juridical method with a descriptive-analytical approach through the study of laws and regulations, field observations, and interviews. The findings indicate that Legal Aid Institutions play an active role in providing legal education, litigation and non-litigation assistance, as well as policy advocacy related to the protection of marine resources and the rights of coastal communities. However, these roles face challenges including limited resources, low legal awareness among communities, and weak stakeholder synergy
Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi Muslimah, Lili; Herlini, Herlini
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/fvfd2348

Abstract

This study aims to determine the application of audit practicum in assessing the reliability of Accounting Information Systems and identifying audit risks that may arise. The method is through a literature review and analysis of the results of audit practicum activities, with data sourced from audit textbooks, scientific journals, and literature. The results of the discussion indicate that the systematic application of audit procedures, including system understanding, internal control evaluation, compliance testing, substantive testing, and audit risk assessment, plays an important role in assessing the level of reliability of Accounting Information Systems. Based on the results of the evaluation, it can be concluded that the reliability of Accounting Information Systems is greatly influenced by the effectiveness of internal controls and the level of compliance with established procedures, and audit practicum can improve students' understanding of the actual audit process
Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools Sari , Pusvyta; Uliyah, Mar’atul; Murod, Ahmad
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/bhte4259

Abstract

 Literacy is an important skill for facing the challenges of the times. This study aims to determine how the principal of the school strives to improve the literacy of students at the MA Unggulan Al Imdad Yogyakarta Islamic boarding school, as well as the supporting and inhibiting factors. This study uses a descriptive qualitative approach, with a case study to identify and describe the experiences of madrasah principals in fostering a culture of literacy at Madrasah Aliyah Unggulan Al Imdad. Data collection methods include interviews, observation, and documentation. The results of the study show that the efforts made include developing madrasah flagship programs (tahfidzul Qur'an, reading classical Islamic texts, proficiency in Arabic, proficiency in English) and developing pro-literacy extracurricular activities (journalism, literature classes, research assistance, literacy competitions, and publication of works). Supporting factors for these literacy cultivation efforts included the enthusiasm of madrasah residents in literacy activities, support and cooperation with stakeholders both inside and outside the madrasah environment who were able to motivate them to improve literacy and produce works, and the availability of equipment and infrastructure to support pro-literacy extracurricular activities. Meanwhile, the inhibiting factors include: limited budget, limited time for literacy program mentoring, and the lack of integration of literacy learning in madrasahs and Islamic boarding schools. There is a lack of varied, high-quality reading materials, no guidance on how to use technology more effectively, and literacy policies and programs are not yet systematically and sustainably organized.
Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro Kurniawan, Denny; Putri, Sastya
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/abjhp819

Abstract

This research was conducted ad Fazia Beauty Metro. The aim of this study was to examine how Human Resource Management (HRM) plays a role in improving employe performance. This qualitative descriptive research presents data systematically, factually, and accurately. This purpose of this study is to descive and document the events and phenomena occurring in the field. To collect data, observation, interviews, and documentation were used, and the researcher employed source triangulation to verify the accuracy of the data and draw conclusions. The research results indicate that the recruitment process, job training, and appreciation are some of the human resource management strategis used by Fazia Beauty Metro to improve employe performance. Conversely, HR management at Fazia Beauty Metro faces challenges. This challenge comes from both internal company sources and external sources.
Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin Yapi, Ali; Primadhita, Yuridistya; Primatami, Anggraita; Oktora , Idham Maulana
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/9qs0xb17

Abstract

This study examines the effect of work environment, job stress, and work discipline on employee performance at the General Election Commission (KPU) of Bogor Regency. The objective is to analyze both the partial and simultaneous influence of these three variables on performance. The research uses a quantitative approach with a survey method. Data were collected from employees of KPU Bogor Regency using structured questionnaires and analyzed using multiple linear regression. The results show that the work environment, job stress, and work discipline simultaneously have a significant effect on employee performance. The significance values for the work environment, job stress, and work discipline indicating that each variable individually contributes to improving or decreasing employee performance. These findings demonstrate that a supportive work environment, well-managed job stress, and strong discipline are crucial determinants of employee performance at KPU Bogor Regency. The study concludes that improving organizational conditions related to these factors will enhance employee performance and support the effectiveness of public service institutions
Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka Putri, Intan Amalia; Trisnawati, Fenny; Mujiono, Mujiono
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/4mczn259

Abstract

This research aims to identify the challenges faced by UT students in participating in blended learning and to explore the strategies used to overcome these challenges. The study employed a qualitative approach using a case study method. Data were collected through semi-structured interviews with seven active UT students who had experience in both online and face-to-face learning activities. The data were analyzed using thematic analysis based on the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings indicate that students encounter several major challenges, such as technical and internet connectivity problems, difficulties in accessing learning patforms, limited interactions, time management issues, and physical and mental fatigue, particularly among working students. To adress these challenges, students applied various adaptive strategies, including effective time management, anticipation of technical problems, improvement of self-regulated learnin, creation of a supportive learning environment, maintenance of physical and mental health, and strengthening of self-motivation. These findings suggest that the effectiveness of blended learning at Universitas Terbuka depends not only on institutional support and technological infrastructure but also on students learning readiness and adaptive strategies
Pengaruh Profitabilitas, Tax Incentive Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024) Rengganis, Inggi; Purwaningsih, Sri
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/rchg6n41

Abstract

Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0.

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