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All Journal Tekno : Jurnal Teknologi Elektro dan Kejuruan Business UHO: Jurnal Administrasi Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Applied Data Sciences International Journal of Engineering, Science and Information Technology Jurnal Buana Farma Golden Ratio of Auditing Research Journal of Accounting and Finance Management (JAFM) International Journal of Education and Humanities Indonesian Journal of Applied Geography
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
Pengembangan Desain UI/UX Pada Aplikasi Farmasi Untuk Kepatuhan Obat Berbasis Website Menggunakan Metode Sprint Pramono, Muhammad Adi; Ashar, Muhammad; Akbar, Muhammad Iqbal
TEKNO: Jurnal Teknologi Elektro dan Kejuruan Vol 34, No 1 (2024)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um034v34i1p37-47

Abstract

Hipertensi atau tekanan darah tinggi merupakan tekanan darah pada arteri meningkat secara terus menerus. Hipertensi dapat menjadi kondisi serius karena dapat meningkatkan risiko terjadinya komplikasi kesehatan yang serius, seperti penyakit jantung, stroke, gagal ginjal, dan masalah pembuluh darah lainnya. Jika pengobatan yang dilakukan oleh pengidap hipertensi tidak tepat waktu akan menurunkan efisiensi dari pengobatan hipertensi itu sendiri dan akan memicu risiko terjadinya komplikasi kesehatan. Penelitian ini berfokus untuk merancang serta mengembangkan desain dari sebuah website monitoring yang akan digunakan oleh apoteker maupun dokter dalam memantau konsumsi obat pasien pengidap hipertensi. Alur pengembangan sistem dari penelitian ini menggunakan metode sprint yang memiliki langkah-langkah (1) Understand, (2) Sketch, (3) Decide, (4) Prototype, dan (5) Validate. Pengujian dan evaluasi terhadap rancangan desain menggunakan metode heuristic evaluation. Penelitian ini menghasilkan desain tampilan dari aplikasi Makobat yang dapat digunakan untuk memantau kepatuhan pasien dalam meminum obat tepat waktu berdasarkan waktu yang telah ditetapkan oleh apoteker. Setelah dilakukan validasi, telah dilakukan perbaikan untuk tampilan serta penambahan fitur buku panduan untuk dapat digunakan oleh user.
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 (Edisi Elektronik) 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

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. 
The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies Ashar, Muhammad; Reskiamalia, A. Anggi; Amiruddin, A.; Syamsuddin, S.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1305

Abstract

This study examines the impact of audit tenure and opinion on audit report lag in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Audit report lag is a crucial measure of the timeliness of financial reporting, yet prior studies show inconsistent findings regarding its relationship with audit tenure and audit opinion. This study addresses that gap by focusing on a specific industry sector in Indonesia. A quantitative method was employed, using secondary data obtained from the audited financial statements of selected companies between 2020 and 2024. The sampling technique was purposive, resulting in six companies as research samples. The independent variables are audit tenure and opinion, while the dependent variable is audit report lag. The data collection method used is documentation. Data were analyzed using classical assumption testing and multiple linear regression, with hypothesis testing performed through SPSS 27. The hypotheses tested in this study are as follows: (H1) It is suspected that audit tenure and audit opinion simultaneously affect audit report lag in manufacturing companies listed on the IDX; (H2) It is suspected that audit tenure and audit opinion partially affect audit report lag in manufacturing companies listed on the IDX; (H3) One of the variables has a dominant effect on audit report lag in manufacturing companies listed on the IDX.
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.
Co-Authors Abdul Malik Iskandar Amiruddin, A. Arifianti, Maudy Nur Eva Feriadi Fachrul Kurniawan Falihin, Dalilul Fitriani Fitriani Harifuddin Harifuddin, Harifuddin Hasanudin Kasim Hemma, Teobaldus Imelda Dian Rahmawati Kurubacak, Gulsun Lokapitasari Belluano, Poetri Lestari Mediaty Mohamed, Sheik Muhammad Iqbal Akbar Padli, Feri Pramono, Muhammad Adi Prasetyo, Indra Wahyu Pratama, Andri Anugrah Pratiwi, Ines Septiani Purwati, Ninik Endang Rahmadani, Muhammad Ramlah, Adhe Irma Reskiamalia, A. Anggi Sahrun, Sahrun Sriyono Sujatmoko, Didit Supardi Syaad Patmanthara Syamsuddin, S. Usman, Asri Wilujeng, Fitri Dian