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All Journal Jurnal Akuntansi Barelang Ilomata International Journal of Management KARYA: Jurnal Pengabdian Kepada Masyarakat Borneo Journal of Biology Education (BJBE) Golden Ratio of Human Resource Management Jurnal Puan Indonesia Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Abdimas Indonesian Journal Postgraduate Management Journal PIKAT Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Rahmat, Muhammad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Modeling Sustainability Empowerment of Orphaned Preneur Businesses from A Financial Perspective Through Productive Waqf: Evidence Indonesia and Malaysia Rahmat, Muhammad; Sisdianto, Ersi
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.996

Abstract

Orphan preneurs are part of the poor who are entitled to receive assistance from waqf funds collected by philanthropic institutions and donors. The problems found when the service was carried out were the availability of capital and knowledge related to financial management and reporting which was still very weak, with the existence of the orphan preneur program and the model for sustainable management and empowerment of orphan preneur businesses through productive waqf is expected to be one of the solutions to empower the community and reduce poverty rates, and orphan preneurs can be useful for the community and its surroundings. It is very good for the orphan preneur business sustainability program to continue so that other philanthropic institutions hope to continue providing assistance on an ongoing basis.
Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Di Kota Batam Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to evaluate the effectiveness of billboard tax and its contribution to regional revenue (PAD), especially in the context of regional autonomy, which requires local governments to continuously increase their revenue. One of the efforts to achieve this is by optimizing the collection of local taxes, including billboard taxes. Billboard taxes in Batam City provide a significant contribution to local revenue, although in practice, it has not yet reached its full potential. Additionally, tax targets are often set based on past performance rather than actual potential. This study was conducted from April to July 2019, with the research object being the Regional Revenue Office (Dispenda) of Batam City. The sampling technique used was non-probability sampling, specifically purposive sampling, utilizing financial reports from 2019 to 2023. Data analysis was carried out using multiple regression to test the hypothesis. The results of the analysis showed that, simultaneously, the effectiveness of billboard taxes and their contribution significantly affect regional revenue. Partially, the effectiveness of billboard taxes has a significant relationship with PAD, while the contribution of billboard taxes also significantly influences PAD in Dispenda Batam City.
Pembinaan Dan Pelatihan Pelaporan Keuangan di SMK Batam Business School Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This community service project highlights the importance of implementing an effective financial reporting system at SMK Batam Business School to ensure transparency, accuracy, and financial sustainability. Through an assessment of efforts to improve financial management, the study found that SMK Batam Business School has taken significant steps such as staff training, the implementation of modern accounting software, and improving understanding of applicable accounting standards. In addition, the school has enhanced its financial reporting processes by preparing regular financial statements and closely monitoring the budget. These efforts have ultimately strengthened financial management, improved the accuracy of financial information, and increased transparency and accountability. This study provides valuable insights for other educational institutions seeking to improve their financial management systems.
Integrating Artificial Intelligence into Strategic Leadership: Implications for Ethical Governance, Employee Trust, and Organizational Performance in Indonesia Safina, Wan Dian; Hutasuhut, Julianto; Pratama, Nugraha; Mulyono, Hardi; Rahmat, Muhammad
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2174

Abstract

Artificial intelligence (AI) is transforming strategic leadership, yet existing research in Indonesia has not systematically integrated how AI-enabled leadership, ethical governance, and employee trust are jointly represented across national policy, academic, and practitioner discourse. This study addresses this gap through a qualitative document analysis of a purposively assembled corpus of 42 Indonesian documents (2019–2025), including national policies (n=5), sectoral guidelines (n=4), academic articles (n=18), practitioner reports (n=10), and legal commentaries (n=5). Documents were retrieved via Google Scholar, institutional websites (Kominfo, OJK), and consultancy repositories using keywords: "AI leadership Indonesia", "etika kecerdasan buatan", "tata kelola AI", "kepercayaan karyawan AI", and "AI governance Indonesia". Inclusion criteria required direct relevance to AI in leadership/governance/workplace contexts, Indonesian focus, and publication between 2019-2025. Analysis treated documents as social artefacts, coding at the paragraph level using an iterative codebook (initial codes: n=24; final themes: n=4). Themes were validated through cross-source triangulation (requiring support from ≥2 document types) and peer debriefing (n=2 independent reviewers). Documentary evidence indicates that AI is framed as augmenting strategic sensing and performance monitoring, while generating concerns about data protection and algorithmic bias. National ethics circulars and sectoral guidelines begin to structure AI governance but are described as principle-heavy and unevenly translated into practice. Employee trust is portrayed as contingent on transparency, fairness, human oversight, and voice. Building exclusively on this documentary synthesis (not primary organizational field data), the article proposes a novel Indonesia-specific integrated framework in which ethical AI governance mechanisms mediate the relationship between AI-enabled strategic leadership and trust-based organizational performance. The framework’s novelty lies in specifying governance mechanisms (policies, assessments, committees, transparency, training) as mediators rather than moderators, grounded in an emerging-market context with high power distance and partial regulation.
Co-Authors ahmad rizal Aliyas Aliyas Amalia, Rima Amelia, Fitria Rizki Andi Hasanuddin, Andi Baru Harahap Ditta Kharisma Yolanda Putri Elminaliya Sandra Ersi Sisdianto Fathuri, Danu Fatimah, Dianavita Fatma, Lailatul Fauziah, Nabilah Lu'aili Hendri Herman Ismawati Ismawati Julianto Hutasuhut Maya Richmayati Muhammad Agung Nursyeha, Muhammad Agung Mulyono, Hardi Nirmala, Adelya Setia Nugroho, Bimo Aji Nur Isra Laili Pratama, Nugraha Rochim, Ari Nur Rojabi, Rofi Syifa'ur Safina, Wan Dian Salsabilah, Almas Sholihah, Ni'matus Tuti Alawiyah Udroto, Firsta Retnaningtyas Wisra, Mefri Yudi Yulianto Yulianto Zainidah Siagian