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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Informatika dan Teknik Elektro Terapan MIX : Jurnal Ilmiah Manajemen Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains dan Teknologi Reaksi Jurnal Proaksi Jurnal Masyarakat Maritim Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) International Journal of Environmental, Sustainability, and Social Science International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Management and Islamic Finance Balance : Jurnal Akuntansi dan Manajemen Darris: Jurnal Pendidikan Madrasah Ibtidaiyah Journal of Law, Poliitic and Humanities YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Hukum Pidana dan Kriminologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business eProceedings of Applied Science International Journal of Management and Business Economics Likuid: Jurnal Ekonomi Industri Halal Innovative: Journal Of Social Science Research Integritas Terbuka: Peace and Interfaith Studies JRIIN :Jurnal Riset Informatika dan Inovasi Journal of Community Service and Society Empowerment Jurnal Teknik Industri, Bisnis Digital, dan Teknik Logistik: Jurnal Trinistik Tashdiq: Jurnal Kajian Agama dan Dakwah Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Journal of Global Research Education Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Jurnal Industri Samudra Permata : Jurnal Pendidikan Agama Islam Journal of Business Economics and Management JESICA Jurnal Pengabdian Masyarakat Multidisiplin
Zaky, Muhammad
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PENGUATAN KOMPETENSI DIGITAL MARKETING MELALUI PEMANFAATAN MARKETPLACE PADA SISWA SMK PENGUJI KOTA SUKABUMI Prakoso, Sugih; Zaky, Muhammad; Setiadi, Sandi
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 2 (2025): November
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

The rapid development of digital technology requires the enhancement of human resource competencies, particularly in the field of digital marketing. Vocational high school (SMK) students, as prospective workers and young entrepreneurs, need to be equipped with digital marketing skills that are relevant to the demands of the business and industrial sectors. However, students’ understanding and skills in utilizing marketplaces as a medium for developing online businesses remain limited. This community service activity aims to strengthen digital marketing competencies through the utilization of marketplaces among students of SMK Penguji, Sukabumi City. The implementation method consisted of preparation, training, mentoring, and evaluation stages using a participatory and practical approach. The results showed an improvement in students’ knowledge and skills in managing marketplace accounts, creating promotional content, and applying basic digital marketing strategies. In addition, the activity increased students’ motivation, self-confidence, and entrepreneurial spirit. Therefore, this program is considered effective in enhancing vocational students’ readiness to enter the workforce and develop independent online businesses.
TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur Setiatin, Tuti; Safitri, Niken; Suaebah, Ebah; Siregar, Melinda; Aritonang, Rabhita Wulandani; Zaky, Muhammad
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8159

Abstract

Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global.Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4 tahap: Identifikasi topik, Pencarian literatur, Seleksi awal dan penyaringan lanjutan, dan Analisis konten. Temuan Utama - TDABC mengungkap inefisiensi akibat mismatch tarif INA-CBGs di Indonesia (kasus sesar/stroke), kontras dengan fokus global pada optimalisasi teknologi tinggi. Implementasi BSC di Indonesia masih parsial dibandingkan model global yang terintegrasiImplikasi Teori dan Kebijakan - Penelitian ini memperkuat Resource-Based View (RBV) dan Teori Kontingensi bahwa efektivitas manajerial bergantung pada pemanfaatan sumber daya internal dan adaptasi terhadap lingkungan eksternal. serta menekankan pentingnya standardisasi TDABC dan reformasi tarif INA-CBGs untuk meningkatkan efisiensi dan transparansi rumah sakit.Kebaruan Penelitian - Menawarkan sintesis sistematis pertama yang secara eksplisit mengintegrasikan TDABC dan Balanced Scorecard sebagai kapabilitas Strategi Akuntansi Manajemen dalam kerangka RBV–Kontingensi, dengan membandingkan praktik rumah sakit Indonesia dan global serta menggeser fokus dari efisiensi biaya internal menuju value-based healthcare.
Pengaruh Digital Technology Advancement Dan Budaya Organisasi Terhadap Akuntabilitas Kinerja Instansi Dengan Lingkungan Kerja Sebagai Variabel Intervening Pada Kantor Dinas Perhubungan Provinsi Sumatera Barat Zaky, Muhammad; Kumbara, Vicky Brama; Charli, Chintya Ones
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the extent of the influence of Digital Technology Advancement and Organizational Culture on Agency Performance Accountability with the Work Environment as an Intervening Variable at the Transportation Agency of West Sumatra Province. This study uses a quantitative approach with a survey method on employees of the Transportation Agency of West Sumatra Province. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS. The sampling method in this study used a saturated sampling method by distributing questionnaires to 76 employees of the Transportation Agency of West Sumatra Province. The results of the study show that digital technology advancement has a positive effect on the work environment. In addition, digital technology advancement has a positive relationship with agency performance accountability. However, digital technology advancement has not been able to significantly mediate the relationship between the work environment and agency performance accountability even though its influence is positive.
Assessing The Role of Halal Certification in Shaping Micro, Small, and Medium Enterprises’ Perceptions and Income Ramadhani, Rega; Widiawati; Wira Dana Kusuma, Suteja; Zaky, Muhammad
Likuid Jurnal Ekonomi Industri Halal Vol. 6 No. 1 (2026): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

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Abstract

Halal certification has become increasingly important among Micro, Small, and Medium Enterprises (MSMEs), especially in the food and beverage sector, following the implementation of Indonesia’s Law No. 33 of 2014 concerning Halal Product Assurance. This certification serves both as a regulatory requirement and a means to gain consumer trust, particularly from the Muslim majority. This study aims to explore the impact of halal certification on business actors’ perceptions and income levels within the traditional market area of Pasar Tumpah, Komplek Bumi Harapan, Bandung Regency. A descriptive qualitative method was used. Primary data were collected through direct observation and semi-structured interviews with nine culinary business owners. Six of whom were certified halal and three were not. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings reveal that certified business owners generally perceive halal certification positively, recognizing its benefits in improving consumer trust and business image. However, only two of the six certified businesses reported a noticeable increase in income. The remaining four did not experience significant financial changes. Uncertified respondents acknowledged the value of halal certification but cited cost and process complexity as primary barriers. Halal certification contributes positively to the perception of MSMEs in traditional markets, though its direct impact on income may vary. Support mechanisms may be needed to assist small businesses in obtaining certification.
How positive affect moderates job characteristics and lecturer job satisfaction in higher Islamic education? Zaky, Muhammad; Fithriany, Yulia; Budiman, Budi
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.54538

Abstract

This study examines how job characteristics dimensions and positive affect influence job satisfaction among lecturers in Faculties of Islamic Economics and Business at State Islamic Religious Universities (PTKIN) in Indonesia. It aims to address the growing concern regarding academic job satisfaction within Islamic higher education institutions facing increasing professional and institutional demands. Despite the strategic role of lecturers in ensuring educational quality, declining job satisfaction remains a persistent issue in Indonesian higher education. Limited empirical evidence exists on how job design and affective dispositions jointly influence lecturer satisfaction in Islamic university contexts.This study contributes to the literature by integrating the Job Characteristics Model and dispositional affect theory through moderation analysis in the context of Islamic higher education. It provides empirical evidence on the interactive effects between job characteristics and positive affect, which remain underexplored in prior studies. This study employed a quantitative explanatory survey design involving 207 lecturers from seven PTKIN institutions in Java. Data were collected using validated instruments and analyzed using moderated regression analysis to examine direct and interaction effects among variables. The results indicate that skill variety, task identity, task significance, and autonomy have significant positive effects on job satisfaction, while feedback does not show a significant influence. Positive affect demonstrates a consistent positive relationship with job satisfaction. Furthermore, positive affect partially moderates the relationships between most job characteristics dimensions and job satisfaction, although the moderation effects are negative. This study confirms the relevance of job design and affective dispositions in shaping lecturer job satisfaction within Islamic higher education. The findings suggest that institutional efforts should integrate job enrichment strategies with psychological well-being programs to enhance academic performance and organizational sustainability.
APPLICATION OF KAOLIN-ZEOLITE CERAMIC FILTER MEMBRANE IN RECOVERING WASTE OIL INTO USABLE OIL Zaky, Muhammad; Putra, Alfian; Rahmawati, Cut Aja
Jurnal Sains dan Teknologi Reaksi Vol 23, No 02 (2025): JURNAL SAINS DAN TEKNOLOGI REAKSI
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jstr.v23i02.8861

Abstract

Several membrane materials are continuously being developed to produce efficient and environmentally friendly filtration media. This study examines the application of kaolin-zeolite-based ceramic filter membranes in the process of refining used cooking oil into usable oil. The main materials used are kaolin, zeolite, and PVA as a binder. The variations in the kaolin:zeolite composition used are 50%:50%, 60%:40%, 70%:30%, 80%:20%, and 100%:0% with sintering times of 1, 2, and 3 hours at a temperature of 1000°C. Membrane characterization includes density, porosity, flux, morphology tests using a Scanning Electron Microscope (SEM), as well as the removal of Free Fatty Acids (FFA) in used cooking oil. The results showed that the composition of 50% kaolin and 50% zeolite with a sintering time of 3 hours produced the best performance with a density of 1.32 g/cm³, porosity of 56.00%, flux of 143.93 L/m².hour, and the removal capacity of ALB up to 70.6%, reducing the ALB content from 4.56% to 1.34% according to SNI standards. SEM analysis showed a macroporous structure (0.57–3.02 µm) that supports filtration, while the adsorptive properties of zeolite play a role in reducing polar compounds. These results prove that kaolin-zeolite ceramic membranes have the potential as an alternative technology in used cooking oil recovery. Keywords: Ceramic Membrane, Kaolin, Zeolite, Sintering, Flux, Free Fatty Acid, SEM.
Analisis Pemahaman dan Hambatan Pelaku UMKM terhadap Pelaporan PPN dan PPH 21 di Bandung Raya Aryahila, Satya; Gaffar, Dwiky Muhamad Farel; Alwi TB, M. Abdulloh; Zaky, Muhammad; Nursalam, Cahya Akbar; Ramadhan, Rizqia Rilar; Malik, Ahmad Afi
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1333

Abstract

Kepatuhan pelaporan pajak oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan faktor penting dalam optimalisasi penerimaan negara. Namun, tingkat kepatuhan pelaporan Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Pasal 21 (PPh 21) di Bandung Raya masih belum optimal. Kondisi ini diduga dipengaruhi oleh perbedaan tingkat pemahaman perpajakan serta adanya hambatan administratif dan teknis dalam proses pelaporan. Penelitian ini bertujuan menganalisis pengaruh pemahaman perpajakan dan hambatan pelaporan pajak terhadap kepatuhan pelaporan PPN dan PPh Pasal 21 pada pelaku UMKM di Bandung Raya. Penelitian menggunakan pendekatan kuantitatif dengan desain korelasional melalui survei terhadap 40 pelaku UMKM. Data dikumpulkan menggunakan kuesioner skala Likert yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan regresi linier berganda untuk menguji pengaruh parsial dan simultan antarvariabel. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan pelaporan PPN dan PPh Pasal 21, sedangkan hambatan pelaporan pajak tidak berpengaruh signifikan secara parsial. Namun, secara simultan kedua variabel berpengaruh signifikan terhadap kepatuhan pelaporan pajak dengan koefisien determinasi sebesar 42,7%. Temuan ini menegaskan bahwa peningkatan literasi dan pemahaman perpajakan merupakan faktor kunci dalam meningkatkan kepatuhan pelaporan pajak UMKM. Penelitian ini memberikan kontribusi praktis bagi pengembangan strategi edukasi dan pembinaan perpajakan yang lebih efektif dengan menempatkan peningkatan pengetahuan sebagai prioritas dalam mendorong kepatuhan pajak sektor UMKM.   Tax reporting compliance among Micro, Small, and Medium Enterprises (MSMEs) is an important factor in optimizing state revenue. However, the level of compliance in reporting Value Added Tax (VAT) and Article 21 Income Tax (PPh 21) in the Greater Bandung area remains relatively low. This condition is presumed to be influenced by differences in tax understanding and the presence of administrative and technical barriers in the reporting process. This study aims to analyze the effect of tax understanding and tax reporting barriers on VAT and Article 21 Income Tax reporting compliance among MSMEs in Greater Bandung. The research employed a quantitative approach with a correlational design through a survey of 40 MSME actors. Data were collected using a Likert-scale questionnaire that had been tested for validity and reliability, and analyzed using multiple linear regression to examine both partial and simultaneous effects among variables. The findings show that tax understanding has a positive and significant effect on VAT and Article 21 Income Tax reporting compliance, while tax reporting barriers do not have a significant partial effect. However, simultaneously both variables significantly influence tax reporting compliance with a coefficient of determination of 42.7%. These results highlight that improving tax literacy and understanding is a key factor in enhancing MSME tax reporting compliance. This study provides practical contributions for developing more effective tax education and assistance strategies by prioritizing knowledge enhancement to increase compliance in the MSME sector.  
Improving Environmental Literacy and Creative Thinking Skills Through Earth and Space Science Integrated Eco-Pedagogy (ESS-EcoP) Module Napitupulu, Nurasyah Dewi; Miftah; Zaky, Muhammad; Siddik; Septianti, Amelia; Talokon, Regina Chalista Agata
Jurnal Penelitian Pendidikan IPA Vol 11 No 1 (2025): January
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i1.9878

Abstract

Eco-pedagogy is an educational approach that places emphasis on the relationship between humans and the natural world, and encourages the undertaking of practical actions for the benefit of environmental sustainability. The objective of this study is to enhance students' environmental literacy and creative thinking abilities through the Earth and Space Science (ESS) integrated eco-pedagogy (EcoP) modules. This research is development research (R & D) using 4-D model by Thiagarajan. The research subjects were 22 prospective physics teacher students. Data on environmental literacy and creative thinking skills were collected through pre-test and post-test by using the environmental literacy test and creative thinking skills questionnaire. The results demonstrated that the implementation of the validated ESS-EcoP module integrated with eco-pedagogy can markedly enhance 65.05% students' environmental literacy and 55.49% students’ creative thinking skills. This research is anticipated to contribute to the advancement of innovative learning models that can augment students' awareness and concern for the environment.
Co-Authors Abie Syah Harianto, Mohammad Afrianti, Rika Aghni Aulia Aziz Aisyah, Gadis Alfian Putra Ali, Zakiyulfikri Alwi TB, M. Abdulloh Ananda Ismail, Irfan Anton Athoilah, Mohamad Aritonang, Rabhita Wulandani Arsyam, Andi Wulandari Aryadi, Surya Danang Aryahila, Satya Asep Suryana Asma' Binti Mohd Rosdi, Siti Atiyyah, Rifa AUDINA, Wendi Bahar, Karinna Budiarty, Nelly Budiman, Budi Charli, Chintya Ones Cut Aja Rahmawati Damto, Kinanthi Sekarningtiyas Dendi Zainuddin Hamidi Desfi, Annisa Dilawati, Rika Effendy, Velly Fathanah, Shidiq Fauziah, Asti Fithriany, Yulia Gaffar, Dwiky Muhamad Farel Gilang Ramadhan Gojali, Dudang Gunariah, Frilla Gusmirawati Hani Handoko Hasan Bisri Hidayatunnisa, Nurul Fadhlya Imansyah, Rizky Athif Insani, Munadia Irma Tripalupi, Ramdhani Ivo Selvia Agusti Iwan Setiawan Juliana Batubara Kamaludin Yusup, Deni Kayus Kayowuan Lewoleba Lucky Nurhadiyanto Malik, Ahmad Afi Manalu, Ronald Martin Kustati Marza, Suci Eryzka Mar’atus Shalihah, Ratih Masrukin, Ahmad Maura, Fifi Meiga Cahya Miftah Mufida Pertiwi, Ninda Annisa Muhammad Rio Ferdianto Mulyadi Mulyadi Mu’afi, Alil Najla, Darin Hana Majid Labibah Niken Safitri Nina Hendrarini Nur, Robiyah Nuraji, Diaz Nurasyah Dewi Napitupulu Nurfarida Deliani Nursalam, Cahya Akbar Prakoso, Sugih Priska, Angela Radianto , Denny Oktavina Rahmah, Yulia Fithriany Ramadhan, Rizqia Rilar Ramadhani, Rega Ramawan, Rayhan Rizky Ratih Mar'atus Sholihah Rezki Amelia Ridwan, Ahmad Hasan Rifa'i, Asep Achmad Rio Ferdianto, Muhammad Rizal, Mochammad Fahru Rozak, Abdur Sakdiyah, Sabila Halimatus Sakinah, Gina Salsabila, Salsabila Sekarwangi, Dela Septianti, Amelia Setiadi, Sandi Setiatin, Tuti Siddik Siregar, Melinda Siswahyudianto Solihin, Dadin Suaebah, Ebah Suciati, Fithri Suherlan Suherlan, Suherlan Sundari, Asri Surawardi Surawardi, Surawardi Syah Harianto, Moh. Abie Syahriza, Dini Syarif Hidayatuloh Talokon, Regina Chalista Agata Tampubolon, Senin Abdi Jeremia Telaumbanua, Refisi Anjeirimen Tiara, Tiara Utami Larasati, Nadia Vicky Brama Kumbara Waruwu, Henny Grace Enjel Naidelin Widiawati Widjanarko, Mochammad Abiy Raihankhan Wira Dana Kusuma, Suteja Yakubi, Yusef Zarlita, Nessa Zulhannan