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All Journal JURNAL EDUCATION AND DEVELOPMENT Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Abdi Masyarakat Multidisiplin Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Multidisiplin Pengabdian Kepada Masyarakat (M-PKM)
Anthoni, LUkman
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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 1 
Analysis of the Impact Education to Interest and Effected to Entrepreneur Success for Students Faisal, Rahman; Anthoni, Lukman
Journal of Industrial Engineering & Management Research Vol. 2 No. 1 (2021): February 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.629 KB) | DOI: 10.7777/jiemar.v2i1.111

Abstract

The aims in this research to determine the learning effect of entrepreneurship education has impact to entrepreneurial interest and Effected to entrepreneur success for studnent. This research uses descriptive quantitative method. Data obtained from the results of questionnaires that have been filled in by respondents who are students at universities or colleges as the research samples. The population used in this study was determined to be students and female students who have received entrepreneurship courses. The use of samples in this research is using the Slovin method. The sample used in this study who are currently taking higher and moderate education or who have received entrepreneurship-learning material. Meanwhile, data analysis it was performed using descriptive statistics and PLS-Structural Equation Modeling (PLS-SEM) using SmartPLS software. The results have showed that entrepreneurship education (X) had significant effect to Y (Interest) of 0.513 and Y (Interest) has impact to (Z) Entrepreneur Success is 0.597. So it can be concluded that in this research it was found that entrepreneurship education has significance for entrepreneur interest and entrepreneur interest has has significance for entrepreneur success for students.
COMPANY VALUE IN TERMS OF CAPITAL STRUCTURE, OWNERSHIP STRUCTURE AND COMPANY PROFITABILITY IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017 – 2019 Anthoni, Lukman; Sudirman, Ganefo
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.24 KB) | DOI: 10.7777/jiemar.v2i5.206

Abstract

This study aims to examine the relationship between firm value with institutional ownership capital structure and profitability in the company. The data used in this study is the annual report of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses quantitative methods. This study uses multiple linear regression analysis tools. The implications of the research are expected to make a positive contribution to all parties. As a consideration for the company in observing the factors that have an influence on the value of the company. This research is also expected to be useful for investors and potential investors in seeing opportunities to increase the value of shares held in manufacturing companies in the food and beverage industry sector listed on the IDX. The regulator can also assess and supervise the factors that affect the value of the company so that the financial statements presented are also able to increase the value of the company, therefore the financial statements issued by the company must have quality so that they can be used as a basis for decision making. Capital structure greatly influences the policies taken in the company's operational activities. In addition, the large percentage of share ownership by professionals will also directly increase the value of the company. Profitability is a real benchmark of a company's value that is used as the basis for many parties, especially investors in determining investment in a company.
ANALISIS PROSEDUR PENCAIRAN DAN PENCATATAN KREDIT BAGI DOSEN DAN STAF UNIVERSITAS PAMULANG PADA BPR SEHAT SEJAHTERA A’zzizah, Dewi; Anthoni, Lukman
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1081

Abstract

Bank Perkreditan Rakyat (BPR) function as institutions that gather and channel funds to the public. They play a strategic role in supporting the implementation of national development that has an impact on improving the standard of living for the community. The objective of this research is to understand the credit disbursement procedures for lecturers and staff at Pamulang University in BPR Sehat Sejahtera and the accounting recording of credit disbursement for lecturers and staff at Pamulang University in BPR Sehat Sejahtera. This research uses a qualitative descriptive method aimed at understanding the procedures and policies for credit disbursement at BPR Sehat Sejahtera branch and the accounting recording of credit disbursement at BPR Sehat Sejahtera. Based on the research conducted at BPR Sehat Sejahtera, it is found that the credit disbursement procedures for lecturers and staff are quite good, involving several stages such as credit application, initial verification, feasibility analysis, credit committee, cash section, and credit administration. The accounting recording of credit disbursement is also generally good, but there are some aspects that need improvement, such as the calculation of interest and administrative fees
PENTINGNYA ASPEK SYARIAH DALAM MENGELOLA PENDIDIKAN ANAK DAN KELUARGA PADA YAYASAN AL IKHWANIYAH LIMO DEPOK Anthoni, Lukman; Faisal, Rahman; Romenah, Romenah; Fahrezi, Fahri; Lukmawati, Putri Puji
Multidisiplin Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2024): Multidisiplin Pengabdian Kepada Masyarakat 2024
Publisher : Sean Institute

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Abstract

Pendidikan anak dan keluarga mempunyai peran vital dalam pembentukan karakter dan nilai yang akan membentuk masa depan individu serta masyarakat secara keseluruhan. Pembelajaran dan penerapan prinsip Islam dalam pengelolaan pendidikan anak dan keluarga menjadi sangat penting, mengingat tantangan kehidupan modern yang kompleks dan penuh dengan dinamika perubahan. Tujuan jurnal ini adalah untuk mengeksplorasi pentingnya penerapan aspek syariah dalam pendidikan anak dan keluarga serta mengidentifikasi metode dan strategi efektif untuk mengintegrasikan nilai syariah dalam kehidupan sehari-hari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur berkenaan kegiatan pengabdian kepada masyarakat serta analisis dokumen dari sumber seperti Al-Qur'an, Hadis, serta literatur kontemporer tentang pendidikan Islam. Hasil penelitian menunjukkan bahwa penerapan nilai syariah dalam pendidikan anak dan keluarga dapat membangun karakter yang kuat, mengembangkan moralitas yang tinggi, dan menciptakan individu yang berintegritas. Strategi implementasi nilai syariah yang diidentifikasi meliputi pembelajaran berbasis akhlak, pendidikan keluarga yang kondusif, dan keterlibatan komunitas dalam proses pendidikan. Jurnal ini juga mengkaji tantangan dalam penerapan nilai syariah di era modern, termasuk pengaruh media dan budaya populer. Solusi yang diusulkan mencakup pendidikan media yang kritis dan pengembangan kurikulum Islami yang relevan dan adaptif. Kesimpulan dari penelitian ini menegaskan bahwa integrasi aspek syariah dalam mengelola pendidikan anak dan keluarga sangat penting untuk membentuk individu yang tidak hanya cerdas secara intelektual tetapi juga kuat dalam moral dan spiritual. Orang tua dan pendidik memiliki peran kunci dalam mengubah prinsip-prinsip syariah menjadi praktik nyata yang dapat menghadapi tantangan zaman dan membangun generasi yang berakhlak dan berdaya saing tinggi.
MENGENALKAN PAJAK SEJAK DINI: UPAYA EDUKASI PAJAK PADA REMAJA DI YAYASAN AL-IKHWANIYAH, LIMO DEPOK Yusuf, Yusuf; Anthoni, Lukman; Budi, Saksono; Puspitasari, Neng Linda; Zendrato, Jernih Eli Dekati
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1077

Abstract

Pajak memiliki peran sentral dalam keberlangsungan hidup negara Indonesia. Kesadaran wajib pajak perlu ditingkatkan, dan upaya untuk membangun kesadaran pajak pendidikan sejak dini menjadi kunci penting. Metode praktek dalam kegiatan ini membantu peserta membangun kesadaran dalam membayar pajak melalui metode ceramah, diskusi, dan tanya jawab. Kesadaran pajak yang dibangun sejak dini diharapkan dapat membentuk generasi baru Indonesia yang memiliki kesadaran pajak yang baik saat beranjak dewasa. Pelaksanaan kegiatan pengabdian kepada masyarakat di Yayasan Al Ikhwaniyah pada November 2023 berhasil memberikan edukasi perpajakan kepada remaja. Narasumber menyampaikan materi perpajakan dengan lancar, dihadiri oleh anak asuh dan pengurus yayasan Al-Ikhwaniyah. Materi fokus pada konsep pajak, jenis-jenis pajak (PPh, PPN, PBB), dan pentingnya pemahaman pajak sejak dini untuk membentuk generasi bertanggung jawab. Diskusi dan tanya jawab di akhir acara mencerminkan partisipasi aktif peserta, menunjukkan antusiasme terhadap materi perpajakan. Pertanyaan peserta direspons dengan baik oleh narasumber, dengan memberikan contoh kasus untuk pemahaman yang lebih jelas.
Analysis Of Merchandise Inventory Audit In Retail Companies Umam, Danang Choirul; Anthoni, Lukman; Yusuf, Yusuf
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze the operational audit of merchandise inventory in retail companies. The methods used include interviews, observations, and documentation to collect relevant data related to procedures for receiving, selling, and checking merchandise inventory. The results of the study indicate discrepancies between recorded data and physical stock, caused by errors in record-keeping, oversight in inspections, and lack of supervision. Although technology such as barcode scanners has been implemented, issues like inaccurate data entry and insufficient employee training remain challenges. Investigative audits revealed that measures such as CCTV review and interviews are effective in identifying root causes, but unfair accountability policies can lower employee motivation. This study recommends improving training, supervision, and data-driven policies to minimize stock discrepancies and enhance the operational efficiency of retail companies. These findings contribute to better and more sustainable inventory management.
PEMANFAATAN ARTIFICIAL INTELLIGENCE (AI) DALAM MENUNJANG KEGIATAN BELAJAR DAN MENGAJAR DI SMP MUHAMMADIYAH PARAKAN PAMULANG, KOTA TANGERANG SELATAN, BANTEN Anthoni, Lukman; Faisal, Rahman; Fahmi, Darul
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1813

Abstract

This community service activity aims to improve the quality of education at SMP Muhammadiyah Parakan Pamulang through the utilization of Artificial Intelligence (AI). Using a school-needs-based approach, the program includes situational analysis, interactive training, and technical assistance for students and teachers. The lecture method was employed to introduce AI and its applications in education, while the discussion method encouraged active participant engagement in addressing challenges and practical solutions. Hands-on training involved demonstrations of AI-based tools such as adaptive learning platforms, virtual tutors, and automated evaluation applications. Evaluations indicated an increase in participants' understanding of AI usage and enthusiasm for integrating technology into teaching and learning activities. This program not only enriched participants' skills but also provided strategic solutions to enhance the effectiveness of technology-based education. This approach is expected to create a modern, adaptive, and sustainable learning ecosystem in the school.
PENERAPAN KNOWLEDGE MANAGEMENT BERBASIS MODEL SECI DALAM MENINGKATKAN KUALITAS SISTEM INFORMASI AKUNTANSI UMKM Anthoni, Lukman; Wardokhi, Wardokhi
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 2 Mei 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.6987

Abstract

Penelitian ini menganalisis penerapan Knowledge Management (KM) berbasis model SECI (Socialization, Externalization, Combination, Internalization) dalam meningkatkan kualitas sistem informasi akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Makasar, Provinsi DKI Jakarta. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dengan pemilik dan pengelola UMKM serta observasi langsung di lapangan. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan model SECI berkontribusi terhadap peningkatan kualitas pencatatan keuangan dan pelaporan keuangan UMKM. Namun, masih terdapat kendala dalam mendokumentasikan pengetahuan secara sistematis, terutama dalam tahap externalization dan combination. Studi ini merekomendasikan peningkatan sistem dokumentasi pengetahuan dan pelatihan digitalisasi akuntansi guna meningkatkan akuntabilitas dan efisiensi pengelolaan keuangan UMKM.
Determinants of Financial Risk Management in Micro, Small, and Medium Enterprises (MSMEs) in South Tangerang Fahmi, Darul; Faisal, Rahman; Anthoni, Lukman
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study explores the key determinants influencing financial risk management in micro, small, and medium enterprises located in South Tangerang. These enterprises play a crucial role in regional economic development but often face vulnerability due to limited resources and weak internal financial controls. The research examines the effects of financial governance, income tax management, business debt handling, and debt ratio on the effectiveness of financial risk management. Data were collected through a structured questionnaire and analyzed using the Structural Equation Modeling approach with Partial Least Squares. The findings reveal that financial governance and income tax management significantly enhance the quality of financial risk management practices. Conversely, the impact of business debt management and debt ratio was found to be statistically insignificant. These results suggest that strengthening financial administration and tax compliance is essential to mitigating financial risks. The study offers practical implications for policymakers, stakeholders, and MSME owners to develop more resilient financial strategies.
Co-Authors A’zzizah, Dewi Budi, Saksono Fahmi, Darul Fahrezi, Fahri Faisal, Rahman Lukmawati, Putri Puji Puspitasari, Neng Linda ROMENAH, ROMENAH Sudirman, Ganefo Umam, Danang Choirul Wardokhi, Wardokhi Yusuf Yusuf Zendrato, Jernih Eli Dekati