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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v6i1.45868

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.  
The Effect of Kang Duding Exercise on The Quality of Life in Menopausal Women Fitri, Mustika; Mukarrahmah, Laillah; Fitriana, Lisna Anisa; Sulastri, Afianti; Zaky, Muhammad; Williyanto, Septian; Darmawati, Irma; Zainal Abidin, Nor Eeza
Jurnal Pendidikan Keperawatan Indonesia Vol 9, No 2 (2023): Volume 9, Nomor 2, Desember 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpki.v9i2.64021

Abstract

Menopause is recognized for inducing various complaints in women, including common experiences such as dizziness, fatigue, and anxiety. Physical exercise has been scientifically proven to enhance both physical and psychological performance. Regular exercise contributes to improved cardiovascular health, increased strength and endurance, reduced stress and anxiety, enhanced cognitive function, and overall well-being and quality of life. Quality of life encompasses an individual's satisfaction with various aspects of life, including the physical, psychological, social, and environmental dimensions. This study seeks to investigate the impact of exercise on the quality of life among menopausal women, employing an experimental design with a control group and a 12-week pre and post-test. The study involved 32 women aged 45-55 years, divided into two groups: one engaging in Kang Duding exercises (2 sessions of 60 minutes per week) and a control group without intervention. The assessment of quality of life utilized the WHO-QoL questionnaire. The results revealed a significant improvement in all domains of quality of life (QoL) among menopausal women engaging in Kang Duding exercise on physical (p=0.009), psychological (p=0.006), social (p=0.008), and environmental (p=0.029). Physical activity emerges as a key factor contributing to enhanced quality of life, operating through various mechanisms. In conclusion, this study establishes that Kang Duding exercise effectively enhances the quality of life in menopausal women. The findings underscore the significance of incorporating structured physical activity interventions to promote the overall well-being of women during the menopausal transition.
Analisis Flexing Photocard K-Pop di Media Sosial dalam Pembentukan Perilaku Panic Buying di Kalangan Penggemar Sekarwangi, Dela; Arsyam, Andi Wulandari; Damto, Kinanthi Sekarningtiyas; Zaky, Muhammad
YASIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i4.6330

Abstract

The phenomenon of flexing K-Pop photocards on social media has become increasingly prominent within digital fandom communities; however, studies on its impact on adolescents’ consumer behavior remain limited. This study aims to analyze the contribution of photocard flexing activities to the emergence of panic buying behavior among K-Pop fans, particularly through social mechanisms such as community pressure and the effect of Fear of Missing Out (FoMO). A descriptive qualitative approach was employed, with data collected through semi-structured interviews involving informants active on social media and experienced in panic buying, as well as documentation of posts from Instagram, TikTok, and X platforms. Data were analyzed using a thematic approach based on the Lifestyle Exposure Theory (LET) framework. The findings reveal that high exposure to flexing content, when combined with FoMO and social pressure within fan communities, significantly triggers excessive impulsive buying behavior. These findings reinforce the LET framework, which posits that digital lifestyles increase exposure to consumerist stimuli. The study concludes that social media plays a crucial role in shaping risky emotional consumption patterns, highlighting the importance of digital literacy as a preventive strategy. The implications of this research include the enrichment of literature on digital consumer behavior and practical recommendations for governments, educational institutions, and fandom communities to design educational interventions aimed at mitigating the psychological and social effects of panic buying. This study also opens avenues for further research on the role of social media algorithms in mediating adolescents’ consumption patterns.
Co-Authors Abie Syah Harianto, Mohammad Afianti Sulastri, Afianti 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 Bahar, Karinna Budiarty, Nelly Budiman, Budi Charli, Chintya Ones Cut Aja Rahmawati Damto, Kinanthi Sekarningtiyas Darmawati, Irma 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 Lisna Anisa Fitriana, Lisna Anisa Lucky Nurhadiyanto Malik, Ahmad Afi Manalu, Ronald Martin Kustati Marza, Suci Eryzka Mar’atus Shalihah, Ratih Masrukin, Ahmad Maura, Fifi Meiga Cahya Mufida Pertiwi, Ninda Annisa Muhammad Rio Ferdianto Mukarrahmah, Laillah Mulyadi Mulyadi Mustika Fitri Mu’afi, Alil Nadia Utami Larasati Najla, Darin Hana Majid Labibah Niken Safitri Nina Hendrarini Nur, Robiyah Nuraji, Diaz 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 Setiadi, Sandi Setiatin, Tuti 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 Tampubolon, Senin Abdi Jeremia Telaumbanua, Refisi Anjeirimen Tiara, Tiara Vicky Brama Kumbara Waruwu, Henny Grace Enjel Naidelin Widiawati Widjanarko, Mochammad Abiy Raihankhan Williyanto, Septian Wira Dana Kusuma, Suteja Yakubi, Yusef Zainal Abidin, Nor Eeza Zarlita, Nessa Zulhannan