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All Journal Jurnal Ekonomi dan Bisnis Indonesia Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Peradaban E-Jurnal Akuntansi TSM Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Jurnal Social Society
Muzakkir
Institut Teknologi Bacharuddin Jusuf Habibie
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Muzakkir -; Lince Bulutoding
Jurnal Ilmiah Akuntansi Peradaban Vol 2 No 1 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v2i1.3002

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhmekanisme good corporate governance pada nilai perusahaan yangterdaftar di indeks Jakarta Islamic. Penelitian kuantitatifmenggunakan data sekunder yang diambil dari laporan keuangantahunan dari 23 perusahaan sampel yang terdaftar di Jakarta IslamicIndex selama periode pelaporan 2013-2014.Hasil penelitian menunjukkan bahwa kepemilikan institusionalmemiliki efek negatif yang signifikan terhadap nilai perusahaan,kepemilikan manajerial dan komisaris independen berpengaruh positifdan signifikan terhadap nilai perusahaan, sedangkan komite audittidak berpengaruh terhadap nilai perusahaan.Kata kunci: Good corporate governance, kepemilikan institusional,kepemilikan manajerial, komisaris independen, komite audit, nilaiperusahaan .
Analisis Levelized Cost of Electricity (LCoE) pada PLTS Terapung dengan PLTS di Daratan: Study Kasus Pulau Kodingareng, Makassar Sulawesi Selatan Radhiansyah Radhiansyah; Nur Azisah Syam; Muzakkir Muzakkir; Dwi Sahidin
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Vol. 3 No. 1 (2025): Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/globe.v3i1.741

Abstract

Indonesia, as an archipelagic country with over 17,000 islands, faces significant challenges in providing electricity access, particularly to small and remote islands. One promising solution is Solar Power Plants (PLTS), both land-based and floating solar plants that utilize water surfaces, suitable for areas with limited land availability. This study evaluates the economic feasibility of floating solar plants and land-based solar plants using the Levelized Cost of Electricity (LCoE) approach. LCoE encompasses all costs of construction, operation, maintenance, and energy production over the plant's lifespan, serving as a key benchmark in selecting power generation technologies. The findings show that the LCoE for floating solar plants is Rp11,197.00/kWh, lower than land-based solar plants at Rp11,769.00/kWh, although both exceed the electricity purchase price in Kodingareng, South Sulawesi, at Rp2,460.00/kWh. This difference is influenced by higher construction costs for floating solar plants but offset by greater energy output and lower operation and maintenance costs. This research provides a basis for developing solar power systems in archipelagic regions, emphasizing efficiency and sustainable energy solutions.
INTEGRASI LAYANAN FINTECH DALAM PLATFORM E-COMMERCE: STUDI KASUS PENGGUNAAN PAYLATER PADA GENERASI Z Muzakkir, Muzakkir; Azisah Syam, Nur; Fatwa, Syafira
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 1 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i1.6094

Abstract

The rapid development of Financial Technology (Fintech) services within e-commerce platforms has given rise to various alternative payment methods, notably Paylater, which is increasingly popular among Indonesia's Generation Z. This study aims to analyze the integration of Paylater services in e-commerce, evaluating the driving factors for adoption, risk awareness, and security perceptions from the perspective of Generation Z users in Indonesia. Employing an exploratory qualitative approach through a comprehensive literature review and an online survey of 12 Generation Z respondents, data were descriptively analyzed to delineate usage patterns and service perceptions. Findings indicate that 0% installment promotions, payment flexibility, and easy access are primary drivers of Paylater adoption. While most respondents are aware of additional fees, only a minority fully comprehend the detailed calculations, highlighting a digital financial literacy gap. Service satisfaction levels are notably high, yet security perceptions remain neutral, and personal financial management capabilities are rated as "sufficient". This study underscores the urgent need for deeper digital financial literacy education, enhanced cost transparency, credit limit adjustments, and strengthened security features in Paylater services in Indonesia to foster responsible and sustainable financial behavior among Generation Z.
Edukasi Konsep Matriks dengan Aplikasi Pembelajaran Matematika: Peningkatan Pemahaman dan Prestasi Belajar Peserta Pelatihan SMA Negeri 1 Parepare Nurul Fuady Adhalia H; Rifaldy Atlant Tungga; Irmayani Irmayani; A. Ika Putriani; Nur Azisah Syam; Muzakkir Muzakkir; Muh. Chaerul Ikramullah; Khumaedi Khumaedi; Muhammad Ismail Haji; Hafidzah Hafidzah
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2025): Volume 6, No 2, Juni 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v6i2.6088

Abstract

Teknologi Digital dan Kecerdasan Buatan dengan sasaran utama siswa SMA Negeri 1 Parepare. Tujuan kegiatan pengabdian ini meningkatkan pemahaman konsep matriks pada siswa SMA Negeri 1 Parepare melalui pengembangan dan implementasi aplikasi kalkulator matriks berbasis web yang interaktif dan mudah diakses. Selain itu, kegiatan ini juga bertujuan untuk meningkatkan literasi digital siswa dalam penggunaan aplikasi matematika spesifik sebagai alat bantu belajar mandiri. Metode utama yang digunakan dalam kegiatan ini adalah pelatihan dan pendampingan. Pelatihan akan diberikan kepada siswa SMA Negeri 1 Parepare mengenai penggunaan aplikasi kalkulator matriks berbasis web. Pelatihan akan mencakup pengenalan fitur-fitur aplikasi, langkah-langkah penggunaan aplikasi untuk berbagai operasi matriks, dan pemanfaatan fitur visualisasi dan umpan balik otomatis. Pendampingan berkelanjutan akan diberikan kepada siswa selama periode implementasi aplikasi. Pendampingan meliputi bantuan teknis, konsultasi tentang strategi pembelajaran, dan evaluasi penggunaan aplikasi. peningkatan pemahaman konsep matriks, peningkatan keterampilan literasi digital, pengembangan media pembelajaran interaktif, serta peningkatan kemandirian belajar siswa. Selain itu, program ini diharapkan dapat memberikan manfaat jangka panjang bagi komunitas sasaran dan menjadi model yang dapat direplikasi di wilayah lain
Peningkatan Kompetensi Kewirausahaan Siswa melalui Pelatihan Desain dan Digital Marketing Produk Kombucha di SMA Negeri 4 Parepare Ghea Brigitta Dotulong; Rosdiana Marzuki; Pasmawati Pasmawati; Muhaimin Hading; Nur Azisah Syam; Muzakkir Muzakkir; Nurandini Nurandini; Putri Maulidiyah Bundah; Siti Hajar
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 2 (2026): Volume 7, No 2, Juni 2026
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/rx62xa10

Abstract

Kegiatan pengabdian kepada masyarkat ini bertujuan untuk meningkatkan kompetensi kewirausahaan siswa melalui pelatihan desain dan digital marketing produk kombucha di SMA Negeri 4 Parepare. Kegiatan ini dilatarbelakangi oleh pentingnya pengembangan keterampilan kewirausahaan dan pemanfaatan teknologi digital bagi siswa sebagai bekal menghadapi perkembangan dunia usaha di era digital saat ini. Pelaksanaan kegiatan dimulai dari praktik pembuatan kombucha, kemudian pemanfaatan teknologi dalam mendesain suatu produk dalam hal ini botol untuk kombucha agar memberikan daya tarik, serta materi mengenai pemanfaatan media sosial dalam mempromosikan suatu produk. Para peserta mengikuti rangkaian kegiatan secara aktif. Evaluasi kegiatan dilakukan melalui pre-test dan post test serta survei kepuasan peserta untuk mengukur tingkat pemahaman dan ketertarikan terhadap materi yang diberikan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman kewirausahaan siswa yang terlihat pada peningkatan nilai rata-rata peserta dari 64,13 pada pre-test menjadi 80,00 pada post-test. Analisis menggunakan metode N-Gain juga menunjukkan bahwa rata-rata skor N-Gain peserta sebesar 0,83 atau 82,70% yang termasuk dalam kategori tinggi. Selain itu, tingginya partisipasi peserta dalam sesi diskusi menunjukkan adanya minat dan antusiasme peserta terhadap pengembangan produk kreatif dan pemasaran digital. Kegiatan ini diharapkan dapat menjadi langkah awal dalam menumbuhkan jiwa kewirausahaan siswa yang kreatif, inovatif, dan adaptif terhadap perkembangan teknologi.
Pengaruh Penerapan Green Accounting dan Sustainability Reporting dan terhadap Kinerja Keuangan dalam Perspektif SDGs pada Perusahaan Kimia yang Terdaftar di BEI Andi Firmansyah; Muh Rifai Arsyad; Mildazani Mildazani; Muzakkir Muzakkir
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1423

Abstract

This study aimed to analyze the effect of Green Accounting and Sustainability Reporting on Financial Performance in the perspective of Sustainable Development Goals (SDGs) using a quantitative approach. The research was conducted on chemical companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period using panel data obtained from annual reports, sustainability reports, and financial statements published through the official IDX website and company websites. Data collection techniques were carried out through literature study and documentation, while data analysis used IBM SPSS Statistics with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test to determine the influence of independent variables on the dependent variable. The data analysis method used multiple linear regression analysis with hypothesis testing through t-test and F-test. The results showed that Green Accounting has a positive and significant effect on Financial Performance with a significance value of 0.035 < 0.05, indicating that environmental accounting practices can improve company performance and stakeholder trust. Meanwhile, Sustainability Reporting has a positive and significant effect on Financial Performance with a significance value of 0.045 < 0.05, indicating that sustainability disclosure contributes to improving corporate transparency and strengthening stakeholder confidence. Simultaneously, Green Accounting and Sustainability Reporting significantly affect Financial Performance in the perspective of SDGs. This study contributes by providing empirical evidence that the implementation of Green Accounting and Sustainability Reporting supports financial performance while reinforcing the achievement of Sustainable Development Goals (SDGs) in chemical companies listed on the Indonesia Stock Exchange.
PENERAPAN ALTMAN Z-SCORE MODIFIKASI UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TEKNOLOGI DI BURSA EFEK INDONESIA Nur Azisah Syam; Muzakkir; Rahmaniarsih
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3361

Abstract

This study aims to analyze the potential for financial distress and the classification of financial health levels based on the Altman Z-Score model in technology sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling technique, 24 technology companies were selected as the research sample over the 2021-2024 period. The research findings indicate the presence of potential financial distress in the technology sector, particularly in 2021, when several companies were classified within the distress zone. However, by 2024, an improvement was observed, with most companies maintaining Z-Score values above the safe threshold. Nevertheless, four companies maintained Z-Score values above the safe threshold. Nevertheless, four companies remain in the grey area and are approaching in the distress zone.
Co-Authors A. Ika Putriani Andi Firmansyah Arsyad, Muh Rifai Dwi Sahidin Fatwa, Syafira Ghea Brigitta Dotulong Hading, Muhaimin Hafidzah Hafidzah Irmayani Irmayani Khumaedi Khumaedi Lince Bulutoding Muh. Chaerul Ikramullah Muhammad Ismail Haji Nur Azisah Syam Nurandini Nurandini Nurul Fuady Adhalia H Pasmawati Pasmawati Putri Maulidiyah Bundah Radhiansyah, Radhiansyah Rahmaniarsih Rifaldy Atlant Tungga Rosdiana Marzuki Siti Hajar Syam, Nur Azisah