Article Per Year (5 Year)
p-Index From 2021 - 2026
2.39
P-Index
This Author published in this journals
All Journal Progresiva : Jurnal Pemikiran dan Pendidikan Islam ELS Journal on Interdisciplinary Studies in Humanities El Banar: Jurnal Pendidikan dan Pengajaran Community Development Journal: Jurnal Pengabdian Masyarakat Al Marhalah Jurnal Ekonomika Dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ekonomika Manajemen Dan Bisnis Amkop Management Accounting Review (AMAR) Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan
Sahlan, Fahmi
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
OPTIMALISASI UMKM KULINER KENDARI MELALUI INOVASI PRODUK, PEMASRAN DIGITAL DAN PENDEKATAN TRIPLE BOTTOM LINE Rahmah, Wahyuni; Welem, Karmila Alamsyah; Sahlan, Fahmi; Efendi, Haerul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35600

Abstract

Kota Kendari memiliki potensi besar di sektor kuliner yang didukung oleh kekayaan alam dan budaya lokal, namun UMKM di bidang ini masih menghadapi berbagai kendala seperti keterbatasan inovasi produk, rendahnya pengetahuan tentang pemasaran digital, dan kurangnya pemahaman terhadap konsep Triple Bottom Line (TBL). UMKM yang telah beroperasi lebih dari lima tahun, seperti "Bebek Gurih," mengalami stagnasi dalam pertumbuhan akibat kurangnya variasi produk dan strategi promosi yang efektif. Hal ini menunjukkan adanya kesenjangan dalam penerapan inovasi dan strategi pemasaran yang berkelanjutan. Penelitian ini menggunakan metode pengabdian masyarakat dengan pendekatan pelatihan, pendampingan, dan evaluasi untuk meningkatkan kapasitas UMKM dalam inovasi produk, pemasaran digital, dan implementasi TBL. Hasil penelitian menunjukkan peningkatan signifikan dalam daya tarik dan penjualan produk UMKM melalui pengembangan varian baru, penggunaan bahan lokal, dan penerapan teknologi produksi modern. Pemasaran digital juga terbukti efektif dalam meningkatkan visibilitas dan interaksi dengan konsumen, sementara penerapan TBL berkontribusi pada keberlanjutan ekonomi, sosial, dan lingkungan. Penelitian ini memiliki implikasi penting bagi pengembangan strategi peningkatan daya saing dan keberlanjutan UMKM kuliner di Kendari melalui kolaborasi antar pemangku kepentingan.
Carbon Accounting and Net Zero 2060: Sustainable Financial Strategies for Achieving the National Carbon Neutrality Target (Literature Review in Indonesia) Sari, Wa ode Irma; Sahlan, Fahmi; Supriyadi, Supriyadi
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.533

Abstract

This study aims to analyze the implementation of carbon accounting and sustainable finance strategies in supporting the achievement of Indonesia’s Net Zero Emissions (NZE) 2060 target. Using a qualitative approach through an exploratory-analytical literature review, this research explores the dynamics of fiscal policies, developments in reporting standards, and the challenges and opportunities within the financial and industrial sectors. The findings showed that regulatory drivers such as carbon taxation, the integration of international standards (TCFD, GRI, ISSB), and sustainable finance initiatives acted as key enablers of carbon reporting practices. However, implementation faced several barriers, including limited literacy, technical capacity gaps, and uneven economic incentives. Carbon accounting was identified not only as a reporting mechanism but also as a strategic tool for improving efficiency, mitigating risks, and enhancing transparency. This study reinforces the relevance of institutional and legitimacy theories in explaining external pressures on corporate behavior and highlights the importance of reducing information asymmetry in agency relationships between businesses and stakeholders. By strengthening regulatory frameworks, literacy, and reporting infrastructure, carbon accounting has the potential to serve as a catalyst in the transition toward a low-carbon economy. These efforts are crucial to achieving the NZE 2060 target in a fair, effective, and knowledge-based manner.  
Pengaruh Work Life Balance dan Pengembangan Karir terhadap Kinerja Karyawan pada Biskop XXI Grand Kota Bintang Putra Danaya, Bayu; Kurniawan, Dodi; Sahlan, Fahmi; Wibowo Noor Fikri, Adi; Indra Wahyu Putra, Christophorus
Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Vol. 1 No. 3 (2025): Fibonacci: Jurnal Ilmu Ekonomi, Manajemen, dan Keuangan
Publisher : Yayasan Inovasi Akademi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/fibonacci.v1i3.116

Abstract

The purpose of this study was to determine the effect of work-life balance and career development on employee performance at Bioskop XXI Grand Kota Bintang. This study used a quantitative method with a sampling technique, namely saturated sampling. The population in this study were 72 employees at Bioskop XXI Grand Kota Bintang. The number of samples in this study was 72 employee respondents at Bioskop XXI Grand Kota Bintang. The measurement scale used was a Likert scale (1-5). The tests carried out in this study were the outer model test, inner model test, and hypothesis test using the SEM-PLS technique using SmartPLS statistical software. The results of the study conducted at XXI Grand Kota Bintang Cinema are as follows: 1) Work Life Balance has a positive and significant effect on Employee Performance; and 2) Career Development has a positive and significant effect on Employee Performance.
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
Sustainability-Based Smart Cloud Accounting Model for MSME Financing Access in Kendari City Sahlan, Fahmi; Hidayat, Muhammad Fery; Pracita, Sriayu
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3371

Abstract

This study aims to develop and validate a conceptual framework for a sustainability-based (ESG) bright cloud accounting model to address information gaps and improve access to financing for manufacturing MSMEs in Kendari City. The research method used is Research and Development (R&D) following the Borg & Gall model, involving problem identification, needs validation, model design, and expert validation. Data were collected through surveys and in-depth interviews with 30 MSMEs and 30 experts (academics, practitioners, and bankers). The research successfully designed a model framework consisting of four integrated components: an automated financial recording system, quantified ESG indicators, financial and ESG analysis engines, and comprehensive reporting outputs. Expert validation indicated a very high feasibility of the model, with average scores of 4.4 for the framework and 4.6 for the indicators, as well as the highest relevance (score 4.7) for the needs of green financing assessment by banks. The key conclusion is that this model has the potential to be an effective solution for reducing information asymmetry, documenting sustainability practices, and serving as a credible signaling tool for MSMEs in accessing financing, in line with sustainable finance regulations in Indonesia.
Co-Authors ., Nichen Adi Rahman, Adi Agustina, Nanda Astriwati, Astriwati cita, Sriayu Pracita Dariyanto, Dariyanto Efendi, Haerul Fikri , Adi Wibowo Noor Hidayat, Muhammad Fery Hotib HS, Ahmad Kalsum, Ummy Kumala Sari, Eva Dwi Kurniawan, Dodi Makkulau, Andi Runis * Muharram, Andi Iswan Nabil`, Nabil Nichen, Nichen Pracita, Sriayu Putra Danaya, Bayu Putra, Christophorus Indra Wahyu Rahmah, Wahyuni Sa'diyah, Rika Sari, Wa Ode Irma Supriyadi Supriyadi Surianti, Kadek wahyuni wahyuni Welem, Karmila Alamsyah