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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Statistika Indonesian Journal of Educational Studies Jurnal Pendidikan Matematika Biocelebes CHEMPUBLISH JOURNAL Jurnal Ilmiah Mahasiswa Pendidikan Kewarganegaraan Jurnal Ilmiah Mahasiswa Pendidikan Guru Sekolah Dasar The 2nd Proceeding Indonesia Clean of Corruption in 2020" JURNAL SERAMBI ILMU Syariah: Jurnal Hukum dan Pemikiran MITRA: Jurnal Pemberdayaan Masyarakat SEIKO : Journal of Management & Business PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Halaman Olahraga Nusantara : Jurnal Ilmu Keolahragaan YUME : Journal of Management Jurnal Ilmu dan Teknologi Kayu Tropis INTEK: Jurnal Penelitian Neraca: Jurnal Pendidikan Ekonomi Legalitas: Jurnal Hukum Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences TAJDID: Jurnal Pemikiran Keislaman dan Kemanusiaan Khatulistiwa: Jurnal Ilmu Pendidikan Jurnal Manajemen dan Profesional Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Journal of Islamic and Law Studies (JILS) Jurnal Teknik Mesin Sinergi Media Didaktika : Jurnal Ilmiah Pendidikan dan Pembelajaran Journal of Training and Community Service Adpertisi Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Seminar Nasional Hasil Penelitian LP2M UNM Legalpreneur Journal JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) Engagement: Jurnal Pengabdian Kepada Masyarakat
Ruslan Ruslan
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Pengenalan Aspek Perpajakan Pada Pelatihan Pengelolaan Keuangan BUMDes di Kecamatan Bontoa Kabupaten Maros: Pengenalan Aspek Perpajakan Pada Pelatihan Pengelolaan Keuangan BUMDes Syiar Rinaldy; Ruslan Ruslan; Gunawan Gunawan; Ardiansyah Halim
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 2 No. 3 (2022): Okt 2022
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.707 KB)

Abstract

Taxes are one of the sources of government funds to carry out development, both central and local governments. The potential for taxes originating from BUMDes efforts is quite large, so activities to increase knowledge through socialization, training or the like about taxation aspects must be intensively carried out. The purpose of this community service activity is to increase the knowledge of BUMDes managers in understanding and carrying out tax obligations and not making tax calculations and reporting errors. The target of the activity is the BUMDes manager in Bontoa District. The method of the activity goes through three stages, namely the first stage of site survey, the second stage of planning needs and training materials and the third stage of implementation of activities and evacuation. Implementation of activities in the form of training with lecture methods, discussions and simulation activities. The evaluation method is in the form of direct observation during the activity and analysis of the results of the questionnaire (questionnaire). The results of the activity show that there is an increase in management knowledge in taxation imposed on BUMDes businesses. Follow-up activities in the form of training and technical guidance related to the taxation aspects of BUMDes.
Analisis Perbandingan Model Beneish M Score Dan Fraud Score Dalam Mendeteksi Kecurangan Laporan Keuangan Nur Azizah Basmar; Ruslan Ruslan
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1439

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective of monitoring, auditor change, dan direction change terhadap kecurangan laporan keuangan serta membandingkan model beneish m score dan fraud score dalam mendeteksi kecurangan laporan keuangan dengan objek penelitian pada perusahaan sektor manufaktur yang terdaftar di bursa efek indonesia. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Populasi sebanyak 184 perusahaan dengan jumlah sampel sebanyak 102 perusahaan. Teknik analisis datanya adalah analisis regresi linear berganda dengan menggunakan program SEM Partial Least Square (PLS). Hasil penelitian ini menemukan bahwa pada saat kecurangan laporan keuangan diukur menggunakan model beneish m score variabel financial stability berpengaruh sedangkan external pressure, financial target, nature of industry, ineffective of monitoring, direction change, auditor change tidak berpengaruh. Kata Kunci: Kecurangan laporan keuangan, Beneish m score, Fraud Score. Abstract This study aims to determine the effect of financial stability, external pressure, financial targets, nature of the industry, ineffective monitoring, auditor change, and direction change on financial statement fraud and to compare models of bottom m scores and fraud scores in detecting financial statement fraud with research objects in manufacturing sector companies listed on the Indonesia Stock Exchange. The sample selection in this study uses a purposive sampling method. The population was 184 companies with a sample of 102 companies. The data analysis technique is multiple linear regression analysis using SEM Partial Least Square (PLS) programs. This study found that when fraudulent financial statements were measured using a benefit m score model, there were influential variables, namely financial stability. In contrast, external pressure, financial targets, nature of the industry, ineffective monitoring, and direction change did not affect. When financial statement fraud is measured using the fraud score model, two variables influence, namely financial stability and external pressure, while financial targets, nature of the industry, ineffective monitoring, auditor change, direction change, and auditor change do not affect Keywords: Financial Statemnt Fraud, Beneish m score, Fraud score.
The Meaning of Kāfir in the Quran: A Study of Thematic Interpretation Ruslan Ruslan; Muh Fihris Khalik; Mubarak Bakri; Maskur Maskur; Pahrul Pahrul
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7387

Abstract

This study aims to examine the meaning of the ‘kāfir’ diction in the Quran thematically. The type of research is a literature review with a thematic interpretation approach. Primary data sources consist of the Quran and the book of interpretation (Tafsir Al-Misbah by M. Quraish Shihab and Tafsīr al-Qur’ān al-Aẓim by Ibn Kaṡir). Secondary data sources consist of Arabic dictionaries, books, and journals that discuss the meaning of the ‘kāfir’ diction. Data were collected using documentation techniques and then analyzed using content analysis techniques. The results show that the meaning of the ‘kāfir’ diction in the Quran are (1) denying the existence and oneness of Allah, (2) covering up what is haq (true) or batil (false) and blocking others from Allah, (3) denying to the grace that has been given by Allah, and (4) people who make religion a play. Based on the variety of the ‘kāfir’ diction, it is recommended to Muslim readers not to rush to disbelieve in other Muslims. Because the verdict has social consequences and triggers the birth of a dispute. 
PENDAMPINGAN OPTIMALISASI LAYANAN KELURAHAN ABELI KOTA KENDARI Muh. Kabil Djafar; Asrul Sani; Wayan Somayasa; Andi Tenriawaru; Ruslan Ruslan; Herdi Budiman; Aswani Aswani
Jurnal Pengabdian Masyarakat Ilmu Terapan Vol 4, No 2 (2022)
Publisher : Vokasi Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpmit.v4i2.28482

Abstract

Pelaksanaan program kegiatan Pengabdian kepada Masyarakat Terintegrasi Kuliah Kerja Nyata–Tematik bertujuan untuk meningkatkan optimalisasi layanan masyarakat, dengan memanfaatkan  sumberdaya yang tersedia pada Kelurahan Abeli. Metode pelaksanaan kegiatan ini dengan cara   memberikan pendampingan pembuatan Sistem Informasi Kelurahan, pendampingan  penguatan literasi dan numerasi di sekolah, pendampingan sosialisasi Pola Hidup Bersih dan Sehat, dan pendataan kasus stunting. Hasil dari kegiatan PkM terintegrasi KKN-Tematik adalah mitra dalam hal ini Kelurahan Abeli telah memiliki Sistem Informasi Kelurahan berbasis web, terjadi peningkatan motivasi siswa dalam literasi dan numerasi melalui belajar bersama dan berbagai permainan, dan diperolehnya data awal kasus stunting di sekolah.  
Tanggung Jawab P.T Gojek Dalam Transkasi Jual Beli Elektronik Menggunakan Sistem Pembayaran Go-Pay Milawartati T; Ruslan Ruslan
Legalitas: Jurnal Hukum Vol 14, No 2 (2022): Desember
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/legalitas.v14i2.372

Abstract

PT. Gojek adalah perusahaan penyedia  jasa layanan transportasi yang dapat diakses oleh konsumen melalui telepon pintar (smart phone) guna memenuhi kebutuhan konsumen, salah satu menu layanan yang sering dimanfaatkan dengan menggunakan system pembayaran go-pay.Go-pay adalah menu layanan pembayaran transaksi elektronik sehingga dapat mempermudah pembayaran transaksi jual beli. Namun pada faktanya aplikasi ini menimbulkan permasalahan dari sisi konsumen dalam hal pembayaran uang digital dengan menggunakan menu layanan go-pay ini, dimana dibeberapa kasus konsumen mengalami kehilangan saldo secara tiba-tiba pada akun gojeknya. penulis merumuskan permasalahannya yaitu bagaimanakah upaya penyelesaian sengketa dalam transaksi jual beli pada aplikasi Gojek dengan menggunakan system pembayaran go-pay? Dan sejauhmana pertanggung jawaban PT. gojek dalam pembayaran transaksi elektronik dengan system go-pay?.Penelitian ini menggunakan metode yuridis normative dengan menggunakan pendekatan perundang-undangan (statuta approach), dan library research (riset kepustakaan). Dengan demikian menurut penulis bahwa Penyelesaian sengketa konsumen dalam transaksi jual beli elektronik dengan Sistem pembayaran melalui GO-Pay dapat dilakukan melalui pengadilan (litigasi) dan diluar pengadilan (nonlitigasi) sebagaimana termuat dalam UU ITE dan UUPK. Selanjutnya tanggungjawab terhadap PT Gojek atas kerugian yang dialami konsumen dalam transkasi jual beli dengan system pembayaran go-pay dibagi menjadi 2 (dua), yaitu adanya wanprestasi dan adanya perbuatan melanggar hukum yang dilakukan oleh salah satu pihak (PT. Gojek) yang mana adanya hubungan hukum antara PT.Gojek dengan konsumen telah diatur dalam perjanjian elektronik (e-commerce) dan dapat dibuktika oleh konsumen hal ini sebagaimana dijelaskan dalam UUPK.
ALIRAN PEMIKIRAN USHUL FIQH DAN PENGARUHNYA TERHADAP PENDEKATAN HUKUM ISLAM Ruslan Ruslan
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

 Law is the result of Fuqaha's ijtihad regarding an act of mukallaf, in its understanding Islamic law is derived from the al-Quran and Sunnah. Although the existence of the al-Qur`an and the Sunnah is not in doubt, the understanding of law from these sources often experiences ikhtilaf (differences) of opinion, besides this the risk of causing divisions in society, these problems are influenced by schools of legal thought. This paper will describe the history of these schools of thought and their relevance in establishing law. The method used was descriptive analysis, with a qualitative approach based on the content (content analysis) of previous writings. In this paper, it is found that the difference in legal opinion is influenced by the way of thinking of the mujtahid which is divided into mutakallimin schools which are identical to understanding the legal text; fuqaha with the style of rules and legal reasons extracted from the law-making text (syari`) or also termed a contextual style; and a combination that seeks to combine the two types of legal understanding, this gives birth to different legal features. This is the scientific treasure of Islamic law which must be developed in the future to always exist in answering legal problems in the future
Pengaruh RME dalam pembelajaran topik jajargenjang dan belahketupat terhadap kinerja guru dan aktivitas siswa Bernard Bernard; Ruslan Ruslan; Alimuddin Alimuddin
Seminar Nasional LP2M UNM Prosiding Edisi 6
Publisher : Seminar Nasional LP2M UNM

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Abstract

This study aims to describe the effect of applying the rme approach to teacher performance and student activities in mathematics learning activities. The application of rme is shown through mathematical learning devices developed for pedagogical and divisive topics. The research methods are qualitative and quantitative. A teacher and student of 40 people involved in this study were from the pallangga 5 middle school in gowa regency. to find out the influence shown by applying rme, teacher performance is observed through bridging instruction activities, instructions of main activities, and time, enthusiasm, and situation (tes). Furthermore, for student activities, indicators used solving problems, irrelevant attitude toward learning activities, discussing / asking for other students or teachers, listening teacher's explanation, reading / understanding contextual problems, drawing conclusions about procedure or concept, and delivering ideas / opinion to teacher or students. Overall, the influence provided by implementing the rme in the learning device developed not only provides positive changes to teacher performance but also student activities.
STRATEGI PROMOSI MEDIA SOSIAL, REPUTASI DEVELOPER DAN INOVASI PRODUK DALAM MENENTUKAN KEPUTUSAN PEMBELIAN PADA PROPERTI LAVISH HILLS RESIDENCE BATAM DEVELOPER CIPUTRA GRUP Ruslan Ruslan; Tin Agustina Karnawati; Yunus Handoko
Jurnal Manajemen dan Profesional Vol 4 No 1 (2023): Jurnal JPro
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v4i1.1189

Abstract

The aim of this study is to scientifically determine what variables are considered by consumers before deciding to make a purchase at Lavish Hills Residence Batam by Ciputra Group. The variables used in this study include: social media promotion, developer image, and product innovation. Quantitative research is the method employed. The population in this study amounted to 148 consumers. Simple random sampling is a sampling method used in this study, and through the use of Slovin formula has collected samples used as many as 108 respondents. In this work, multiple linear regression analysis approaches were implemented as the analytical strategy. According to the study's findings, product innovation and developer image had a positive and significant influence on consumers' decisions to purchase a property at Lavish Hills Residence Batam. However, social media promotion had a positive but not statistically significant impact.
Legal Protection For Contractors With Contract Providers For Procurement Of Goods / Services Due To Covid 19 (Case Study Of PT. Dharma Agung Wijaya) Dedek Maulana; Nurhayati Nurhayati; Ruslan Ruslan
Legalpreneur Journal Volume 1, No. 1 October 2022
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i1.2637

Abstract

The covid 19 pandemic influenced the implementation of the agreement experienced between PT. Indo Hutama Jaya and PT. Dharma Agung Wijaya where work was hampereddue to regulations during the pandemic which required workers from outside the region tobe quarantined for 14 days and there was a decrease in economic capacity which affectedthe implementation of the agreement. Indo Hutama jaya?, How is the legal protection ocontractors with goods/services contractors in procurement agreements during the covid 19pandemic?. The research methods used are normative and empirical juridical research. Thenature of the research used in this study is descriptive analysis. Based on the results of thestudy, the conclusion in this study is that delays occur almost in every implementation andhave different problems, factors that cause delays in the implementation of contracts thatoccur in PT. Indo Hutama Jaya and PT. Dharma Agung Wijaya explained that both the Firstparty and the second party are exempt from liability for failure or delay in performing theiobligations under this contract, caused by things beyond the reasonable ability of the parties and not caused by negligence of the parties. Responsibility of the board of directorsfor the contractual relationship with the second party where the board of Directors is responsible for controlling and supervising the implementation of the contract inaccordance with the scope of work, cost, term and other provisions agreed.
Analysis Of Purchasing Certificates Based On Regulations Minister Of Agrarian Spatial Planning Land Agency Number 13 Of 2017 Ruslan Ruslan
Legalpreneur Journal Volume 1, No. 2 April 2023
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i2.3137

Abstract

This paper aims to describe how the implementation of blocking Land certificate based on sweets ATR / Ka BPN number 13 of 2017 on blocking and confiscation procedures and how legal consequences of blocking the land certificate.To discuss this issue, the authors conducted the study using normative research methods. That the implementation of blocking and its stages must refer to ATR/ BPN Regulation Number 13 Year 2017 on procedures for blocking and confiscation. Where Is The Office Land should be processed as soon as possible if there is a request to block and notify applicant to register with the local District Court due to the validity period of the block only 30 (thirty) days from the date of input of the Land Office application and ends by itself. For notary / land deed officer (PPAT) for each certificate which will be carried out the transfer of rights or encumbrance in order to file application cheking first to the Land Office before making his deed PPAT, the goal is that the requested certificate is not in the process of blocking
Co-Authors Adie Kurbani Agrippina Wiraningtyas, Agrippina Agusrawati Agusrawati Ahmad Mukhaidir Shidiq Ahmad Sandi Alimuddin Alimuddin Amran Amran Andi Ikhsan Andi Tenriawaru Anwar Hafidzi Ardiansyah Halim Arif, Muhammad Faisal Asrul Sani Aswani Aswani Bahran Bahran Bambang Subiyanto Bernard Bernard Daska Azis Dedek Maulana Djauhari Djauhari Fahinu Fahinu Gunawan Gunawan Gusti Ngurah Adhi Wibawa Hamdan Mahmud Hamdan Mahmud Hamirul Hadin Hendra Hendra Herdi Budiman Hisyam Ihsan Ika WAHYUNI Irma Mariana Irma Yahya Iskandar Pattih Kadir Kadir Kamaruddin Kamaruddin Luthfiyah Luthfiyah M. Hafizul Furqan M. Samsul Huda Maskur Maskur Milawartati T Mubarak Bakri Muh Fihris Khalik Muh. Y Massijaya Muhammad Alqadri Burga Muhammad Daud Muhammad Kabil Djafar Muhjam Kamza Nor Ipansyah Nur Azizah Basmar Nurfidianty Annafi Nurhayati Nurhayati Nurjamal Nurjamal Pahrul Pahrul Purwito Purwito Rahmat Wijaya Rida Alfida Sahidah Sahidah Saiful Usman Siti Faridah Sri Hayu Wibayanti Sri Yanti Sukma S Kusuma Sulaiman. Sulaiman. Syahrul Saumi Syiar Rinaldy Teguh DARMAWAN Tin Agustina Karnawati Wayan Somayasa Yunus Handoko Yusup AMIN