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All Journal JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik JURNAL MAHKAMAH Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) Hunafa: Jurnal Studia Islamika Takuana: Jurnal Pendidikan, Sains, dan Humaniora Jurnal Ilmu Multidisplin Margin : Jurnal Bisnis Islam dan Perbankan Syariah Journal of Artificial Intelligence and Digital Business Jurnal Pembangunan Agribisnis (Journal of Agribusiness Development) At-Tahdzib: Jurnal Studi Islam dan Muamalah Jurnal Pengabdian Pasca Unisti (JURDIANPASTI)
Rakhmat, Rakhmat
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN Fakih, Firdaus; Rakhmat, Rakhmat; Yuliana, Yuliana; Yudisiana, Prima Aulia; Yusro, Yusro
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 7 عدد 1 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (September 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v7i1.244

Abstract

This research purposed to know the role of internal audit in the detecting fraud in Government of South Sumatera. Data were collected by depth- interviews with auditors and officials in Inspektorat of South Sumatera. Results of data collection were analyzed of using qualitative method with interpretive approach. The results showed that the government's internal audit of Inspektorat South Sumatera has a role in detecting fraud begins with the provision of mentoring (coaching), supervision and regular inspection or perpetually in a particular examination.
Peran Kepuasan Kerja Dalam Memoderasi Model Kinerja Karyawan PT Radio Sonora Jakarta Jumar Sudiyana, S.; Rakhmat, Rakhmat; Muhammad Sadli, Andi
Jurnal Ilmu Multidisiplin Vol. 3 No. 3 (2024): Jurnal Ilmu Multidisplin (Oktober-Desember 2024)
Publisher : Green Publisher

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

Abstract

Penelitian ini bertujuan menganalisis peran kepuasan kerja sebagai moderasi pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan di PT Radio Sonora Jakarta. Kuesioner digunakan sebagai instrumen pengumpulan data yang diberikan kepada sejumlah 70 karyawan sebagai sampel penelitian. Dengan menggunakan metode penelitian kuantitatif dan teknik analisis jalur, diketahui bahwa gaya kepemimpinan dan motivasi kerja berpengaruh terhadap kinerja karyawan. Kepuasan kerja sebagai pemoderasi mampu menguatkan pengaruh kedua variabel independen tersebut terhadap variabel dependen. Oleh sebab itu, perusahaan diharapkan lebih memperhatikan kepuasan kerja.
Ternate sebagai ruang perjumpaan antarbudaya: Studi komunikasi antara orang Ternate dan Bugis Rakhmat, Rakhmat; Kaddas, Badruddin; Burhan, Burhan
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 1 (2025): Takuana (April - June)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i1.121

Abstract

This study aims to examine the dynamics of intercultural communication between the people of Ternate and the Bugis community, who have long resided in the region. As a port city with a rich history as a center of trade and royal power, Ternate serves as a social space that facilitates encounters, interactions, and negotiations between cultures. Employing a qualitative case study approach, data were collected through in-depth interviews, participant observation, and document analysis. The findings reveal that communication between Ternate and Bugis people takes place within a historical framework shaped by Islamic values, economic ties, and social solidarity. Cultural adaptation patterns are evident. Despite differences in cultural identity, both communities foster harmony through inclusive communicative practices and mutual respect for local values. This study affirms that Ternate is not merely a geographic location but a cultural arena that enriches the collective identity of its people.
Peran Asuransi Terhadap Resiko Pembiayaan Puspita, Dewi; Satyo, Harto A.; Rakhmat, Rakhmat
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 3 No. 2 December (2018)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v3i2.244

Abstract

This research review of the role of insurance against the risk of financing .Research is interesting to be discussed in depth using approach or in depth interviews with employees bmt. To overcome loss arising , people develop a mechanism that at present we know as insurance Hence the institutions of baitul maal wat tamwil need to readiness to at risk of , whether it is the risk of self soul and business risk who traveled. The purpose of this research to know what part insurance against the risk of loans for bmt Mekar Abadi Kota Gajah .The benefits of this research into account and evaluation in their policy for the practitioners of insurance in bmt in solving the about the role of insurance against the risk of financing .This is the kind of research field research ( file risearch ) .The qualitative method was used in the study , a source of primary data in this research is the director , managers and marketing bmt bloom perennial central city an elephant lampung. The result of this research is this insurance Syari’ah on bmt Mekar Abadi was a mutually cooperate ( ta’awun ) and protect ( takafuli ) of the participants insured amelalui the formation of a collection of funds ( funds tabarru’ ) managed in accordance with the principle of worship syari’ah to run the risk of certain. The Insurance in bmt Mekar Abadi for customers that is to guarantee repayment loans / financing as much as plafond initial credit / insured when participants had died sick or accident happened in the insurance (coverage fixed).The Writer advise for cooperatives Mekar Abadi Kota Gajah should improve services that customers feel safe and are satisfied in cooperation with cooperatives Mekar Abadi.
The Urgency of Mediation of the Religious Courts System on Islamic Law Perspective Dharmayani, Dharmayani; Hermanto, Agus; Hidayat, Iman Nur; Rakhmat, Rakhmat; Setiawan, Agus
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 7 No. 1 June (2022)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v7i1.2288

Abstract

Mediation is a Religious Court facility to resolve disputes outside the court; however, it is often found that the phenomenon of cases that have not been completed from the handling of mediation, for example, in family law disputes, is divorce. What is interesting to study is, what is the role and position of mediation in the Religious Courts? This paper aims to describe and analyze the role and function of mediation in the religious court environment, with the type of qualitative research in the form of library research. The conclusion of this study is that the court has carried out the mediation process with the position of the judge as a mediator. In contrast, the judge is the main role as well as the policymaker, so it becomes a very difficult task to be able to resolve cases outside the court plus, a case that has been entered into court are cases that have been screened through family, community and even customary approaches, and did not visit thoroughly and then refer to the court, what is often the problem is that the mediator who has been the judge, while the judge has a dual role, namely adjudicating and concurrently being a mediator
Digital Transformation in HR and Employee Capability as Determinants of Financial Innovation: Evidence from Bank Central Asia Wattilete, Litha Clara; Rakhmat, Rakhmat; Panggabean, Bungaran; Halik, Maria Yessica
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1437

Abstract

This study examines the influence of digital transformation in human resources (HR) and employee capability on financial innovation at Bank Central Asia (BCA). Employing a quantitative approach, data were collected through a structured survey of 120 employees across key divisions. Multiple regression analysis revealed that employee capability has a significant positive effect on financial innovation, underscoring the importance of digital literacy, adaptability, and problem-solving skills in fostering new financial products and services. Conversely, digital transformation in HR was found to have no direct significant impact on financial innovation when assessed individually. However, together, both factors significantly influence financial innovation, highlighting the synergistic relationship between advanced digital HR systems and competent employees. These findings emphasize the necessity of integrating HR digitalization with robust capability-building initiatives to fully leverage technological investments. The study contributes to the literature by providing empirical evidence from Indonesia’s banking sector and offers practical insights for organizations aiming to strengthen innovation through a balanced focus on technology and human capital.
Apparatus Resource Development Strategy at the Merauke Regency Regional Civil Service Agency Rikardus, Everistus; Abdullah, Muhammad Tang; Rakhmat, Rakhmat
JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik) Volume 6 No. 2, Desember 2020
Publisher : Departemen Ilmu Administrasi FISIP UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/jakpp.v6i2.10625

Abstract

This study aims to (1) describe and analyze the condition of existing apparatus resources in the Merauke Regency Regional Personnel Agency; and (2) describe and analyze the apparatus development strategy in the Merauke Regency Regional Personnel Agency. This research applies a qualitative approach. The informants involved included: (1) Head of the Regional Civil Service Agency; (2) Subdivision of the Strategy of the Regional Civil Service Agency Resources; and (3) a number of training alumni employees. Data collection techniques are interviews, observation, study of literature and documentation. Data analysis techniques are carried out through data reduction, data presentation and data verification. The results showed that the implementation of education and training, especially in the Merauke Regency Regional Personnel Agency, had been effective, although there were still some improvements that needed to be made so that the results of the training could be maximized as expected. Employees are the most important resource in a public organization. Good employees who meet the qualification standards can only be obtained through effective recruitment efforts. The implementation of education and training in the Merauke Regency Regional Personnel Agency is good because based on the results it shows starting from training materials, good and effective delivery methods in the training process, facilities and infrastructure to support training activities, skilled presenters, learning process according to standard procedures, proportion of time and the method of implementation was working well and effectively.
Lazisnu Dan Penanggulangan COVID 19; Impelemntasi Fatwa MUI Nomor 23 Tahun 2020 Tentang Pemanfaatan Zakat Infak Shadaqah Ismail, Habib; Rohmawati, Ari; Rakhmat, Rakhmat; Hidayati, Niswatin Nurul
At-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 9 No 1 (2021): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib, Ngoro, Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/at-tahdzib.v9i1.245

Abstract

Background. The emergence of the Covid-19 pandemic and the presence of this fatwa has become a phenomenon appearing recently. If all this time research on the use of zakat in normal situations, then a research is needed to see how the realization and implementation of the fatwa of MUI regarding the use of assets during the Covid-19 pandemic. Aim. Describing of implementation of fatwa MUI Number 23 year of 2020 about utilizing of zakat, infaq and shadaqah to cope with impact of the spread Covid-19 Methods. This research was a field research with a phenomenological approach. This research was a qualitative research using descriptive analysis of the MUI Fatwa Number 23 of 2020 and its implementation in LazisNU, Metro City. Results. The result of this research was that the implementation of the MUI fatwa Number 23 of 2020 concerning the use of zakat, infaq and shadaqah was carried out using the fatwa determination methodology with various legal considerations and based on clear legal aspects. As for the Covid-19 Outbreak management implemented by LazisNU, Metro City in the first two important aspects, fatwas was implemented conceptually through several emergency response programs implemented by the Covid-19 outbreak response officer unit. Second, the fatwa was implemented constructively, where the fatwa still paid attention to the social aspects of society by sorting out two aspects, including the distribution of zakat specifically for Moeslim communities affected by Covid-19 while for the wider non-Moeslim community affected by Covid-19, it was taken from infaq, shadaqah and other donations funds.
Analisis Kualitas Pelayanan Pendaftaran Nomor Pokok Wajib Pajak (Npwp) Pada Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu Rakhmat, Rakhmat; Rahmad, Andi Aminzal; Siena, Firman Alfien; Apriyadi, Edwar; Nursaid, Heru
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 6 عدد 2 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (Maret 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v6i2.206

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana kualitas pelayanan yang selama ini diberikan oleh KPP Pratama Palembang Seberang Ulu sesuai dengan harapan wajib pajak. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Penelitian deskriptif kualitatif merupakan penelitian yang bertujuan untuk menggambarkan dan mendeskripsikan peristiwa maupun fenomena yang terjadi di lapangan dan menyajikan data secara sistematis, faktual dan akurat mengenai fakta-fakta atau fenomena-fenomena yang terjadi di lapangan. Teknik pengumpulan data yang digunakan adalah 1)Teknik Wawancara, 2)Teknik Pengamatan/Observasi, 3)Teknik Dokumentasi. Sampel penelitian ini berjumlah 10 informan yang dianggap memahami dan dapat memberikan informasi yang benar menyangkut fokus dalam penelitian ini yaitu: 1)Kepala Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu (1 orang informan), 2)Staf dan pegawai Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu (5 orang informan), 3)Masyarakat non pengusaha/Karyawan yang mengurus Nomor Pokok Wajib Pajak (NPWP) (2 orang informan), 4)Masyarakat pengusaha yang mengurus Nomor Pokok Wajib Pajak (NPWP) (2 orang informan). Berdasarkan hasil penelitian pelayanan pendaftaran Nomor Pokok Wajib Pajak di Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu pada umumnya sudah baik dari dimensi Tangible, dimensi Reliability (Kehandalan), dimensi Responsiviness (Ketanggapan), dimensi Assurance (Jaminan), dan dimensi Emphaty (Empati)
FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN Fakih, Firdaus; Rakhmat, Rakhmat; Yuliana, Yuliana; Yudisiana, Prima Aulia; Yusro, Yusro
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 7 عدد 1 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (September 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v7i1.244

Abstract

This research purposed to know the role of internal audit in the detecting fraud in Government of South Sumatera. Data were collected by depth- interviews with auditors and officials in Inspektorat of South Sumatera. Results of data collection were analyzed of using qualitative method with interpretive approach. The results showed that the government's internal audit of Inspektorat South Sumatera has a role in detecting fraud begins with the provision of mentoring (coaching), supervision and regular inspection or perpetually in a particular examination.
Co-Authors Abdullah, Muhammad Tang Agus Hermanto Andi Muhammad Sadli Angga Saputra Apriyadi, Edwar Ari Rohmawati Burhan Burhan, Burhan Dewi Puspita Dharmayani, Dharmayani Fakih, Firdaus H.M. Edwar Juliartha Habib Ismail, Habib Hermawan, M. Ajib Hidayati, Niswatin Nurul Husnul Aqif, Malik Fahrin Iman Nur Hidayat Jiamelatun, Jiamelatun Jumar Sudiyana, S. Kaddas, Badruddin Maria Yessica Halik Muhammad Najmuddin, Muhammad Noprianto, Juli Nursaid, Heru Panggabean, Bungaran Prastiwi, Destiana Vidya Putra, Ade Ima Rahmad, Andi Aminzal Rikardus, Everistus Rita Rahmawati Santoso, Haris Satyo, Harto A. Siena, Firman Alfien Suandi Suandi Wattilete, Litha Clara Yudisiana, Prima Aulia Yuliana Yuliana Yuslainiwati, Yuslainiwati Yusro, Yusro