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All Journal Jurnal Manajemen Terapan dan Keuangan The Journal of Experimental Life Sciences (JELS) Business UHO: Jurnal Administrasi Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Teknodik Journal of Applied Data Sciences International Journal of Engineering, Science and Information Technology Jurnal Buana Farma Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Home Journal : Hospitality and Gastronomy Research Journal Social Landscape Journal Journal of Accounting and Finance Management (JAFM) International Journal of Education and Humanities IIJSE Indonesian Journal of Applied Geography Jurnal TELUK: Teknik Lingkungan UM Kendari
Ashar, Muhammad
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ANALISIS STRATEGI BISNIS INDUSTRI PERHOTELAN DALAM MENGHADAPI PERSAINGAN DI KOTA KENDARI (Studi pada Zahra Syariah Hotel) ashar, muhammad; sahrun, sahrun; purwati, ninik endang
Business UHO: Jurnal Administrasi Bisnis Vol 5, No 1 (2020): Business UHO: Jurnal Administrasi Bisnis
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/bujab.v5i1.12401

Abstract

Penelitian ini bertujuan untuk mengetahui kekuatan, kelemahan, peluang dan ancaman pada Zahra Syariah Hotel. Dan mengetahui strategi apa yang bisa dibuat agar Zahra Syariah Hotel lebih unggul dari pesaingnya. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Informan kunci pada penelitian ini adalah HRD Manager Zahra Syariah Hotel. Sedangkan informan tambahan adalah konsumen Zahra Syariah Hotel yang berjumlah 5 orang. Data yang diperoleh adalah hasil dari observasi, wawancara dan studi kepustakaan. Penelitian menggunakan teknik Analisis SWOT dengan hasil yang diperoleh bahwa Zahra Syariah Hotel berada pada kuadran I, posisi ini menandakan Zahra Syariah Hotel adalah Perusahaan yang kuat dan berpeluang. Perusahaan dalam kondisi prima dan mantap sehingga sangat memungkinkan untuk melakukan pertumbuhan dan meraih kemajuan secara maksimal. Kata Kunci : Strategi Bisnis, Analisis SWOT, Persaingan
Strategi Bisnis UMKM dalam Meningkatkan Penjualan (Studi pada Industri Kreatif UMKM Desa Kebonagung Kecamatan Sukodono) Arifianti, Maudy Nur; Ashar, Muhammad; Prasetyo, Indra Wahyu; Sujatmoko, Didit; Wilujeng, Fitri Dian; Rahmadani, Muhammad; Rahmawati, Imelda Dian
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.28681

Abstract

This study aims to analyze the business strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) in Kebonagung Village, Sukodono Subdistrict, to enhance their product sales. The research background highlights the importance of economic development based on local potential and innovation, as well as the challenges faced by MSMEs, such as limited capital, facilities, and human resources. The study employed a qualitative method with in-depth interviews conducted with 30 MSME entrepreneurs. The results indicate that the MSME entrepreneurs applied three generic business strategies according to Michael E. Porter: Differentiation Strategy, Low-Cost Strategy, and Focus Strategy. The differentiation strategy was implemented by creating unique and high-quality products, while the low-cost strategy focused on setting competitive prices. Additionally, the focus strategy aimed at understanding and meeting the needs of specific market segments. Efforts to increase sales were carried out through product innovation, market research, and setting clear sales targets. The study concludes that the appropriate implementation of business strategies can assist MSMEs in Kebonagung Village in increasing sales and achieving business sustainability
Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness Mediaty, Mediaty; Usman, Asri; Ashar, Muhammad; Fitriani, Fitriani
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1962

Abstract

This article presents a systematic review of profit shifting practices through transfer pricing mechanisms and their impact on corporate tax aggressiveness. Transfer pricing, which involves setting prices for transactions between companies within a multinational business group, is often used to shift profits from high-tax jurisdictions to low-tax jurisdictions. This study uses the Systematic Literature Review (SLR) methodology. The results show that common strategies used include price manipulation of intangible assets, utilization of tax havens, thin capitalization, and price engineering of goods and services between group entities. Weak and non-standardized transfer pricing policies encourage increased corporate tax aggressiveness, especially in jurisdictions with limited fiscal oversight. On the other hand, the effectiveness of tax authorities in controlling profit shifting practices is greatly influenced by institutional capacity, cross-country data transparency, and international tax policy harmonization. These findings emphasize the importance of reforming global tax policies that are fairer, more transparent, and more integrated. This study is expected to provide theoretical and practical contributions for policymakers in formulating effective transfer pricing regulations to combat tax avoidance by multinational companies.
The Process of Social Interaction in Forming and Maintaining the Symbolic Meaning of "Tedong Bonga" in the Toraja Society Iskandar, Abdul Malik; Hemma, Teobaldus; Ashar, Muhammad; Kasim, Hasanudin; Harifuddin, Harifuddin; Mohamed, Sheik
JPTK : JURNAL PENELITIAN TINDAKAN KELAS Vol 4 No 1 (2025): May : IJOLEH
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/ijoleh.v4i1.318

Abstract

This study aims to describe the process of social interaction in forming and maintaining the symbolic meaning of Tedong Bonga in the Tanah Toraja Society . The study uses an explanatory case study approach and uses a purposive sampling technique with 1 key informant, namely a traditional figure and 7 supporting informants, youth or students from Tana Toraja. Data collection in this study was carried out through interviews, observations and documentation. The data analysis technique used was qualitative. This study uses triangulation to obtain data validity. Based on the results of the study, it can be concluded that tedong bonga is a cultural symbol that has spiritual, social, and economic meaning for the Toraja Society . This meaning is formed and maintained through social interaction in the Rambu Solo' procession, activities at the animal market, and informal education by traditional elders. In addition to being a symbol of respect for ancestors, tedong bonga also reflects the social status of the family. The role of traditional elders is very important in passing on these values ​​to the younger generation so that they remain sustainable amidst changing times.
Analysis of Reward and Career Development on Employee Retention with Job Satisfaction as an Intervening Variable at the PLTU Asam-Asam South Kalimantan Ashar, Muhammad; Supardi; Sriyono
Jurnal Manajemen Vol. 16 No. 2 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i2.19236

Abstract

This study aims to analyze Rewards and Career Development on Employee Retention and Job Satisfaction of Employees at Asam-Asam PLTU, South Kalimantan. Rewards and career development are important factors in retaining employees and increasing job satisfaction, especially in the electric power industry that demands high skills and loyalty. Literature review shows that rewards, both financial and non-financial, have a positive impact on employee motivation and loyalty. Career development is also considered a key aspect in increasing employee engagement and reducing turnover. The method used in this study is a quantitative method with a survey approach and questionnaire distribution, then the data is processed using the help of smartpls software. The results of this study are rewards, career development, and job satisfaction have a significant influence on employee retention at Asam-Asam PLTU, South Kalimantan. This finding confirms that an effective employee retention strategy must include a combination of fair rewards, career development opportunities, and increased job satisfaction to create a more attractive and supportive work environment.
Evaluating User Experience in a Microservices-Based E-Learning Platform for Technopreneur ship with the UEQ Lokapitasari, Poetri Lestari; Patmanthara, Syaad; Ashar, Muhammad; Kurniawan, Fachrul
International Journal of Engineering, Science and Information Technology Vol 5, No 3 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i3.946

Abstract

This paper evaluates the user experience of a microservices-based e-learning platform created for technopreneurship education using the User Experience Questionnaire (UEQ). Microservices present new chances to improve system performance, dependability, and learner involvement when educational systems choose modular and scalable designs. The study presents a benchmarking strategy by contrasting the newly created platform with two extensively utilized commercial platforms, Shopee and Tokopedia, which both use scale microservices. Fifty undergraduates participated in the study and evaluated six fundamental UX dimensions: attractiveness, perspicuity, efficiency, dependability, stimulus, and novelty. Quantitative research shows that the e-learning system works well in terms of pragmatic quality (clarity, efficiency, and reliability) and hedonic quality (stimulus and creativity). Comparatively, in perspicuity and efficiency, T-test comparisons reveal statistically significant benefits of the e-learning platform over Tokopedia; similarly, in stimulation and novelty, over Shopee. These findings imply that the microservices-based design improves emotional involvement and perceived innovation in the learning environment and supports functional performance. The study indicates that tools usually used in commercial environments allow one to assess user experience in education effectively. It also emphasizes how the design of learner-centred digital platforms can be guided by benchmarking against industry systems. The results provide helpful information for teachers trying to match educational technologies with user expectations moulded by actual digital experiences and for e-learning developers. 
FORMULASI SIRUP DEKOKTA KERANG TUDE BOMBANG (Atactodea striata) SEBAGAI HEPATOPROTEKTOR ALAMI Ashar, Muhammad; Pratiwi, Ines Septiani; Pratama, Andri Anugrah; Feriadi, Eva
Jurnal Buana Farma Vol. 5 No. 3 (2025): Jurnal Buana Farma : Jurnal Ilmiah Farmasi
Publisher : Fakultas Farmasi Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jbf.v5i3.1477

Abstract

The Tude Bombang clam (Atactodea striata) is a potential hepatoprotective agent due to its bioactive protein content and low fat levels, which contribute to liver protection through antioxidant activity, hepatocellular repair, and prevention of lipid accumulation in liver cells. This study aimed to formulate a decoction syrup of Tude Bombang clam and evaluate its hepatoprotective effects against paracetamol-induced hepatotoxicity in mice, as well as assess its organoleptic properties, homogeneity, and pH. The results showed that SGOT and SGPT levels in the normal control group remained stable (SGOT: 17.7–17.2 U/L; SGPT: 7.5–7.2 U/L), whereas the negative control group exhibited persistent elevations (SGOT: 374.7–373 U/L; SGPT: 97.2–95.6 U/L), confirming liver damage. The positive control (curcumin) reduced SGOT to 220.3 U/L and SGPT to 102.4 U/L. The Tude Bombang clam syrup demonstrated dose-dependent hepatoprotective effects, with the 60% concentration producing the most significant reductions in SGOT (350.9 to 288.9 U/L) and SGPT (96 to 73.6 U/L), indicating its ability to stabilize liver enzymes and mitigate hepatocellular injury. Organoleptic evaluation revealed acceptable sensory characteristics, homogeneity testing confirmed uniform dispersion without sedimentation, and the pH values (7.02–7.20) fell within the neutral range recommended for oral syrups. Overall, the Tude Bombang clam syrup exhibited favorable physical properties and hepatoprotective potential through its bioactive protein content and low fat levels, making it a promising candidate for functional hepatoprotective formulations.
Clustering-Based Adaptive UX in E-Learning Systems: Aligning Microservices with the 4C Framework Belluano, Poetri Lestari Lokapitasari; Patmanthara, Syaad; Ashar, Muhammad; Kurniawan, Fachrul; Kurubacak, Gulsun
Journal of Applied Data Sciences Vol 6, No 4: December 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i4.884

Abstract

This study introduces a clustering-driven adaptive User Experience (UX) architecture for e-learning systems, aligning machine learning segmentation with the 21st-century 4C educational framework (critical thinking, communication, collaboration, creativity). The objective is to dynamically personalize digital learning interactions through a microservices architecture responsive to users' UX profiles. A quantitative survey was conducted involving 50 active users of Shopee and Tokopedia, whose interaction feedback was mapped using the User Experience Questionnaire (UEQ). Three unsupervised clustering techniques—KMeans, Agglomerative, and DBSCAN—were compared. KMeans outperformed the others with a silhouette score of 0.157, compared to 0.146 for Agglomerative and −0.017 for DBSCAN, identifying three meaningful clusters representing high, medium, and low UX proficiency. A one-way ANOVA test confirmed statistically significant differences (p 0.01) among the clusters in dimensions such as error clarity, support responsiveness, and user confidence. These UX profiles were then mapped to individualized microservices: Cluster 0 received autonomous content with minimal support, Cluster 1 was offered guided prompts, and Cluster 2 was provided with simplified interfaces and proactive assistance. Each cluster was aligned with specific 4C competencies to ensure pedagogical relevance. The proposed architecture, built with gRPC-based microservices, enabled asynchronous, low-latency personalization based on user cluster membership. The novelty of this research lies in its dual alignment—technological (microservices + machine learning) and educational (4C competency mapping)—to construct a scalable and responsive e-learning environment. The system design, although validated through simulation, demonstrates a practical foundation for future deployment in platforms like Moodle or OpenEdX. By linking behavioral UX clustering to pedagogical intervention strategies, this study offers a model for adaptive, data-informed instructional systems that are both scalable and learner-centered.
Transformasi Nilai-Nilai Sosial Dalam Budaya Masyarakat Era Teknologi Informasi Di Desa Paladang Kabupaten Enrekang Ramlah, Adhe Irma; Ashar, Muhammad; Padli, Feri; Falihin, Dalilul
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Publisher : Indonesian Journal of Applied Geography

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

Abstract

This research aims to: 1). Knowing the social values in the culture of society in the information technology era, 2). Knowing what consequences arise from changes in society's social values in the era of information technology, 3). Knowing how to defend culture from the influence of technology The results of this research show that: 1). The socio-cultural values that exist are mutual cooperation in cleaning the yard, mutual cooperation in cleaning the sidewalk, mutual cooperation in cleaning the mosque, cooperation in various matters, mutual help, solidarity, harvest festivals, sipulung culture and kabo marassi culture. 2). The positive consequences that arise are making communication easier, making it easier to get information and making work or activities easier. Meanwhile, the negative impacts that arise are reduced interaction, addiction to playing games and the emergence of foreign cultures. 3). Efforts are made to maintain culture. Teaching culture to the younger generation, preserving culture and limiting the use of technology.
ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

Abstract

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.
Co-Authors Abdul Malik Iskandar Amaliah, Wafiq Azizah Reski Arifianti, Maudy Nur Assiddieq, Moch. Darwis Said, Darwis Eva Feriadi Fachrul Kurniawan Falihin, Dalilul Fitriani Fitriani Harifuddin Harifuddin, Harifuddin Hasanudin Kasim Hemma, Teobaldus Imelda Dian Rahmawati Irsan, Muh. K, Hairuddin Kurubacak, Gulsun Lokapitasari Belluano, Poetri Lestari Maghfirah, Annesa Tasya Matti, Agussalim Mediaty Mohamed, Sheik Muhammad Azis Muriyana, Siti Mustaka, Zulfitriany Dwiyanti Nila Sartika Achmadi Padli, Feri Prasetyo, Indra Wahyu Pratama, Andri Anugrah Pratiwi, Ines Septiani Purwati, Ninik Endang Rahmadani, Muhammad Ramlah, Adhe Irma Renaldi Primaswara Prasetya S Sumarlin S, Masnawaty Sahrun, Sahrun Saleh, luqman Sriyono Sujatmoko, Didit Supardi Syaad Patmanthara Syarifuddin Syarifuddin Usman, Asri Wilujeng, Fitri Dian Zaeni, Ilham Ari Elbaith