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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH PETERNAKAN TERPADU Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Meraja journal Rayah Al Islam : Jurnal Ilmu Islam Journal of Classroom Action Research Jurnal Cahaya Mandalika Jurnal Kolaboratif Sains Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Madako Elementary School International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat International Journal of Management and Business Intelligence (IJMBI) AB-JOIEC: Al-Bahjah Journal of Islamic Economics Indonesian Journal of Community Services Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Authentic Research ARUS JURNAL SAINS DAN TEKNOLOGI Celebes Journal of Community Services Journal of English Education Forum (JEEF) IECON: International Economics and Business Conference CITACONOMIA : Economic and Business Studies Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan JILMATEKS Jurnal Ilmiah Mahasiswa Teknik Sipil Cendekia : Jurnal Pendidikan dan Pengajaran Jurnal Ilmiah Manajemen & Kewirausahaan Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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Translation Procedures of the Subtitle of the Ant-Man Movie: A Pragmatic Study Gading, Arya; Baharuddin; Lalu Jaswadi Putera; Arifuddin
Journal of Authentic Research Vol. 4 No. 2 (2025): December
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jar.v4i2.3607

Abstract

This study investigates translation procedures and pragmatic implications in the Indonesian subtitles of the film Ant-Man. Using Newmark's translation procedure framework and supported by the pragmatic theories of Austin et al., Searle, and Cutting, this study aims to identify the types of translation procedures applied, determine the most dominant procedures, and analyze how they preserve meaning in context. Employing descriptive qualitative methods with content analysis, the dialogue data were coded and then interpreted through Newmark's translation procedure theory, Austin and Searle's speech acts theory, and Cutting's context classification theory.  114 subtitle sentences were examined, of which 75 were categorized as pragmatic utterances. The findings present that ten out of eighteen procedures were identified, with Modulation being the most dominant (42.11%), followed by Couplets/Triplets (22.81%) and Literal Translation (13.16%). Pragmatic analysis indicates that procedures such as Modulation, Couplets, Functional Equivalent, Cultural Equivalent, and Synonymy have played an important role in maintaining humor, sarcasm, idiomatic expressions, and cultural nuances ensuring that the communicative intent is conveyed effectively to the Indonesian audience. This study contribute to bridging the analysis of translation procedures and pragmatic interpretation in audiovisual translation in terms of variations in equivalent meanings based on context. Furthermore, practically, the findings of this study can be useful for translators or subtitlers to pay more attention to the equivalence of meaning, not just based on the literal meaning, to avoid audience confusion.
PENDIDIKAN ANAK DALAM KELUARGA PERSPEKTIF IMAM GHAZALI Esa Claudia Putri; Arifuddin; Siti Rahmah Diana; Muhammad Yunus; Rafiatul Latifah; Rina Riyanti; Muhammad Firdaus; Alya Fadila; Ismail; Muhammad al-Fain Arrafi; Masbiyanti; Cholid Shihabul Hikam; Husnul Puad; Akhmad Ramli; Khojir; Sudadi
CENDIKIA Vol 3 No 2 (2020): CENDEKIA
Publisher : IKIP PGRI KALIMANTAN TIMUR

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Abstract

Penelitian berikut yaitu suatu gagasasan yang ditawarkan Imam Al-Ghazali mengenai pendidikan anak dalam keluarga. Pendidikan anak ialah suatu kehendak nyata yang dikerjakan dalam membentuk tingkah laku yang dianjurkan dalam agama pada anak. Seperti halnya karakter pendidikan Islam yang mana diterangkan dari Imam Al-Ghazali bahwasannya nilai moralitas yang menjadi penekanan utama terhadap pendidikan anak dalam Islam. Pentingnya pendidikan anak dalam hal ini berikut adalah rumusan masalahnya: bagaimana pendidikan anak dalam keluarga perspektif Imam Al- Ghazali. Penelitian berikut ialahpenelitian kepustakaan (library reseach). Dan memakai pendekatan historis, sumber data pada penelitian ini ialah sekunder dan primer, serta memakai content analysis dalam penelitian ini. Adapun hasilnya dari penelitian berikut ialah Imam Al- Ghazali berkaitan pendidikan telah mengutamakan pada akhlaknya yaitu pembinaannya serta menanamkan budi pekeri pada anak sejak kecil.
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices Adelia, Elza; Syarifuddin; Arifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2685

Abstract

Accounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts.
Managerial Approach in Implementing Management Accounting During Corporate Crisis at PT Lisna Syifa’ Prima Ikhsan, Andi muh ikhsan s alwi; Arifuddin; Syarifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2700

Abstract

Financial crises in the pharmaceutical distribution sector often generate complex managerial challenges that test organizational adaptability and resilience. This study investigates the managerial approaches used in implementing Management Accounting Systems (MAS) during a severe corporate financial crisis at PT Lisna Syifa’ Prima, a leading pharmaceutical distributor in Indonesia. The crisis, triggered by prolonged payment delays from APLN (a major health insurance provider linked to PLN), led to severe cash flow disruptions, supplier payment deferrals, operational slowdowns, and heightened insolvency risks. Employing a qualitative case study methodology, this research relies on semi-structured interviews with key informants—including the CEO, finance manager, operations manager, and accounting staff—supplemented by direct observations from financial strategy sessions and archival reviews of documents such as cash flow statements, supplier invoices, liquidity reports, and internal audits. The analysis reveals that adaptive and participative leadership styles were instrumental in deploying MAS effectively, fostering data-driven decision-making for liquidity forecasting, expense prioritization, and cross-functional collaboration. MAS tools enabled scenario simulations, cost optimization, and real-time monitoring, which ultimately mitigated the crisis and supported recovery. However, challenges like outdated IT infrastructure, siloed data systems, and limited analytical skills among employees hindered full MAS potential, delaying agile responses. Drawing on contingency theory, this paper extends the literature by illustrating how leadership dynamics and technological factors moderate MAS performance in crisis settings. Practically, it recommends pharmaceutical firms invest in integrated digital platforms, employee training in data analytics, and leadership programs emphasizing agility. Ultimately, the study underscores that in turbulent economic environments, robust MAS integration under adaptive management is vital not just for survival but for fostering long-term organizational sustainability and competitive edge.
Translanguaging among YouTubers: A Study of Language Use and Identity Construction Sulistiawati, Bq. Lala; Yusra, Kamaluddin; Isnaini, Mh.; Arifuddin
Journal of English Education Forum (JEEF) Vol. 5 No. 4 (2025): OCT-DEC 2025
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jeef.v5i4.958

Abstract

This study explores the application of translanguaging by the YouTubers, focusing on language use, types of translanguaging, and how translanguaging is used to construct identity. The study used a netnographic method. The data were collected from the YouTube channels of Maudy Ayunda and Raymond Chin. The researcher first transcribed the utterances into written texts. Analysis of the transcripts was then done to determine what languages were used in the videos that demonstrated instances of multilingual application. In the research, it is observed that two languages are used, which are Bahasa Indonesia and English. Among these, Bahasa Indonesia is the dominant language. Once the languages have been identified the utterances were categorized into the types of translanguaging. The study reveals there are three types of translanguaging that include approximately 70 percent language mixing, 20 percent language choice and 10 percent language borrowing. Lastly, the researcher explained how these translanguaging practices contributed to identity construction. Each type of translanguaging constructs a specific identity: language mixing constructs a bilingual/ multilingual identity, language choice constructs a knowledgeable and educated identity, and language borrowing constructs a modern identity. While this study provides insights into digital translanguaging, its scope is limited to two YouTubers and therefore cannot fully represent the diversity of practices across the platform. Nevertheless, the study concludes that translanguaging functions not only as a means of communication but also as a performative tool for shaping and projecting identity in digital spaces.
Hubungan antara Pengetahuan dengan Kepatuhan Pengobatan pada Pasien Tuberculosis Paru di Wilayah Kerja Puskesmas Sangurara Kota Palu Propinsi Sulawesi Tengah: The Relationship between Knowledge and Treatment Adherence in Pulmonary Tuberculosis Patients in the Sangurara Community Health Center, Palu City, Central Sulawesi Province Arifuddin; I Wayan Supetran; Amir; Supirno
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9701

Abstract

Pengetahuan masyarakat yang mengidap penyakit Tuberculosis Paru di Puskesmas Sangurara mempunyai pengetahuan kurang baik dikarenakan sebagian masyarakat tidak paham cara penanganan yang efektif terkait tuberculosis paru serta karena kurang mampu menerima informasi yang diberikan serta motivasi untuk mencari liputan mengenai kesehatan. Selain itu, sebagian besar masyarakatnya tidak patuh dalam pengobatan serta ada yang putus berobat dikarenakan efek samping obat OAT. Tujuan penelitian ini mengetahui hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien Tubreculosis paru di wilayah kerja Puskesmas sangurara. Jenis penelitian ini menggunakan pendekatan analitik dan desain penelitian cross sectional. Sampel dalam penelitian ini adalah seluruh dari populasi sebanyak 62 orang pasien yang sedang menjalani pengobatan di Puskesmas Sangurara, yang semua dijadikan sampel penelitian (Sampel Jenuh). Berdasarkan hasil penelitian, terdapat hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien tuberkulosis paru yang menerima pengobatan. Analisis uji Chi-square terhadap hubungan ini menghasilkan nilai p = 0,003 < 0,05, yang menunjukkan bahwa Ha diterima. Kesimpulan bahwa ada hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien tuberculosis paru di Wilayah kerja Puskesmas Sangurara. Saran dari penelitian ini Diharapkan lebih banyak peneliti yang meneliti unsur- unsur tambahan, seperti motivasi dan perspektif, edukasi melalui media leaflet, dan dukungan keluarga, yang mempengaruhi kepatuhan pengobatan pada penderita tuberkulosis paru.
THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER Nurazizah; Syarifuddin; Arifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.691

Abstract

This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.
THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW Nurul Azizah Tamang; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.690

Abstract

Public sector financial management demands transparency and accountability to realize good governance. However, challenges such as limited human resource competence, weak internal control, and fraud risks remain obstacles in the preparation of government financial statements. This study aims to review the role of financial information systems, internal audit, and investigative audit in enhancing public sector financial accountability. The method used is a Systematic Literature Review (SLR) by analyzing 20 articles published between 2021–2025, consisting of national and international literature selected through databases such as Scopus, Web of Science, EBSCO, Google Scholar, and Portal Garuda. The results show that financial information systems, particularly the implementation of SAKTI, serve as the technical foundation of transparency, but their effectiveness highly depends on user competence and organizational support. Internal audit, through the role of APIP/BPKP, functions as a preventive control mechanism that requires independence and institutional support. Meanwhile, investigative audit functions as a reactive protection instrument against fraud, in which the competence and experience of forensic auditors are dominant factors. The synthesis of the literature confirms that the synergy of these three aspects strengthens public financial accountability while supporting the implementation of good governance principles in state financial management.
Development of an Eye Health Literacy Module to Prevent the Negative Impacts of Gadget Use among Elementary School Students Tasrif; Arifuddin
Jurnal Penelitian Pendidikan IPA Vol 12 No 1 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i1.12915

Abstract

This study aims to develop and evaluate an eye health literacy module based on the ADDIE model and a Problem-Based Learning (PBL) approach to strengthen elementary school students’ understanding of the negative impacts of gadget use. The research employed a research and development (R&D) design consisting of needs analysis, design, expert validation, implementation, and evaluation. A total of 72 students participated, selected purposively based on their high daily exposure to digital devices. The instruments, namely, an eye health literacy test and expert validation sheets were reviewed by specialists in education, health, and instructional media. Validation results yielded an average score of 87.6%, categorized as highly feasible. The effectiveness test demonstrated a significant improvement in literacy scores, increasing from 61.4 (pre-test) to 83.7 (post-test) (t = 9.84; p < 0.001). Indicator-based analysis showed consistent enhancement across basic eye-health knowledge, awareness of gadget-related risks, eye-care habits, preventive strategies, and positive health attitudes. These findings confirm that the module not only strengthens conceptual understanding but also fosters preventive behavioral change. The novelty of this study lies in integrating PBL with eye-health literacy materials tailored to students’ digital routines, offering a contextual, interactive, and practice-oriented learning resource. Thus, this module is feasible, practical, and effective as an innovative educational medium and a preventive strategy to mitigate visual health risks associated with prolonged gadget use among elementary school students.
ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS AND CHANGE MANAGEMENT IN BUSINESS ACTIVITIES IN THE DIGITALIZATION ERA Syarifuddin; Arifuddin; Qathrunnnada Atikah Hamka
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.703

Abstract

Digital transformation has brought significant changes to accounting information systems (SIAs), making them not only a transaction recording tool, but also a strategic system to support decision-making. This research discusses the impact of digitalization on SIA, change management strategies in its implementation, and the importance of synergy between technology and management. The research uses a qualitative method with a literature study approach from various journals and books. The results of the discussion show that digitalization improves efficiency, accuracy, transparency, and internal control. However, the success of transformation relies heavily on human resource readiness, leadership support, and structured change management. The synergy between technology and management is the key to creating an adaptive, efficient, and sustainable accounting information system in the digital era.
Co-Authors A. Rahman Rahim Abdul Rahim Karim Abdul Rahman Abdul Waqif Abdullah, Andi Ruslan Adelia, Elza Akhmad Ramli Alidin, La Ode Asfahyadin Alimuddin, Firman Alya Fadila Amaliyah Az-zahra Amir Amrullah Ananda Putri Agustin Andi Arjuni K Andi Ikhsan Wijaya Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arifin , Winarno Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baharuddin Baja, Haniek Khoirunnisa Burhan, Nur Intan Cholid Shihabul Hikam Dahlia, Andi Amalia Darmawan, Sri Darmawati Daud, Dahniyar Dg. Patompo, Moh. Fadli Esa Claudia Putri Evy Segarawati Ampry Fahriansah , Fadli Farmasari, Santi Fatma Jama Fitriaman Gading, Arya Gagaring Pagalung Hadisantoso, Erwin Hendrianto Hidayati Hidayatulloh, Muh Taufiq Husnul Puad I Wayan I Wayan Supetran Idelriani Ikhlas Amal Alam, Ade Ikhsan, Andi muh ikhsan s alwi Ilahi, Andi Alfianto Anugrah Ilham Ilham Indra Santoso, Septy Indrijawati, Aini Ishom Fuadi Fikri Ismail Isnaini, Mh. Iwan Juharsah Jumrati Juwita Purisamya, Asharin Kamaluddin Tajibu Kamaludin KARTINI Khojir Kun Anjani, Tik Kusumawati, Andi Lail, Husnul Lenny Lindanur Sipatu M Faishal Khoirurrijal M. Tahir Makmur Masbiyanti Massara, Asma Mayasari Mh. Isnaini Mohamad Fadli dg Patompo Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad al-Fain Arrafi Muhammad Amin Muhammad Ashari Muhammad Farhan Muhammad Firdaus Muhammad Kiki Wardana Muhammad Yunus Mursandi Mutmainna, Amriati Nurainah Nurazizah Nurul Azizah Tamang Nurwati Pangaribuan, Helena Patwayati Prasetia, Muh Andika Putera, Lalu Jaswadi Qathrunnnada Atikah Hamka Rafiatul Latifah Rahmadani, Andi Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rina Riyanti Rini Anggriani Rini Sukarni Rizkaningsih Rosdiana, Andi Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Salim Sirajuddin . Siti Rahmah Diana Sudadi Sulistiawati Sulistiawati, Bq. Lala Sundari, Sri Supirno Supriadi Abdul Malik Syadaruddin, Andi Syamsuddin Syarifuddin Tahlis Farida Novianti Tasrif Usman, Asri Utami, Rizky Wafiq Nurazizah Wahyuniati Hamid Wardani, Rina Putri Yusra, Kamaluddin Yusri . Yustiana, Hana Zainul Zuindra