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Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor Yustina, Andi Ina; Satrio, Rudy Aunallah Bumi; Shaleh, Khairul
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.

Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor Yustina, Andi Ina; Satrio, Rudy Aunallah Bumi; Shaleh, Khairul
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2500

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.

Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Budiantoro, Harry; Shaleh, Khairul; Noviyanti, Cahyani Rahma
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.

PENINGKATAN DAYA SAING KELOMPOK TANI MELALUI PEMANFAATAN TEKNOLOGI PERTANIAN Shaleh, Khairul; Sukmawati, Fitri; Abas, Sa’adah; Mulyawan M.,H., R. Ferry; A, Dini Arwaty
Jurnal AbdiMas Nusa Mandiri Vol. 6 No. 2 (2024): Periode Oktober 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v6i2.5433

Indonesia is known as an agricultural region with a wide variety of agricultural and plantation commodities. Plantation commodities such as coffee plants are one of the superior products produced by farmers in Indonesia. Coffee plants grow in mountainous areas with relatively cold weather temperatures. Geographically, natural conditions support coffee plants to grow well even with limited technology. Community service activities aim to increase the competitiveness of coffee farmer groups through the application of technology. The community service activities were carried out in Mekarmanik Village, Cimenyan District, Bandung Regency, West Java Province. Service partner Tiwikrama Mukti Farmer Group is engaged in coffee plantations around Mekarmanik village. Coffee trees in this area are planted intercropped with rubber trees that grow on land owned by the PERHUTANI State-Owned Company. The method of implementing the service activities provides assistance with a set of grass cutting equipment and garden support equipment. This equipment can help farmers clean grass and weeds that often grow around the garden so that the growth of coffee plants can be better. In addition to providing agricultural equipment instruments, the service team provided simulations on the use of tools and counselling to farmer group partners regarding the market potential of coffee commodities. The results of community service activities in farmer groups after carrying out garden maintenance can increase coffee productivity. Coffee farmer groups also have a better understanding of coffee marketing circulation so that farmers obtain more optimal economic returns.

Involvement of Grower, Supplier and Product Innovation in Determining the Business Performance of Malaysian Poultry Industry: Moderating Role of Management Skills Sinaga, Obsatar; Novianto, Robertus; Apriwandi, Apriwandi; Shaleh, Khairul; Isa, Azizan Mohamed
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2975

The study investigates the supply chain actors of poultry industry in Malaysian context. Involvement of grower and supplier has significant impact on supply chain and ultimately success of business while improving the performance of business. Current study entails the important actors of supply chain found crucial in poultry industry, these factors include involvement of grower, supplier and innovation of product to increase quality and enhance performance. The broiler industry has increased rapidly and expected to grow higher in future; to meet the increasing demand supply chain must be effective and responsive towards the market challenges. The research found that involvement of grower has significant impact on business performance, supplier also found to significant along with innovation capability influence business performance in poultry industry. In previous researches managerial skills are ignored but the study explains the moderating effect of management in determining the performance while considering the supply chain actor of poultry industry of Malaysia.

PREDIKSI KEPARAHAN SERANGAN PANIK MENGGUNAKAN METODE FUZZY SUGENO Kusuma, Liestya Arista; Shaleh, Khairul
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4240

Abstract: Panic attacks are psychological disorders that occur suddenly and are characterized by symptoms such as increased heart rate, shortness of breath, dizziness, and a sense of losing control. The assessment of panic attack severity is still subjective and lacks the support of technology-based systems that can provide objective predictions. This study aims to develop a system for predicting the severity of panic attacks using the Fuzzy Sugeno method, which is capable of handling data uncertainty and producing crisp outputs. The data used was obtained from the “Panic Attacks ML Ready Dataset” available on the Kaggle platform. Three input variables were used: heart rate, attack frequency, and attack duration. The system’s output is a severity level prediction categorized into mild, moderate, and severe. The system was built through the stages of fuzzification, construction of 27 IF-THEN fuzzy rules, inference using the minimum method, and defuzzification using the weighted average method. Testing results show that the Fuzzy Sugeno method is capable of providing accurate predictions and can be utilized as a decision support tool for early detection of panic attack disorders, particularly in academic environments. Keywords: panic attack; fuzzy sugeno; decision support system; severity prediction; fuzzy logic Abstrak: Serangan panik merupakan gangguan psikologis yang muncul secara tiba-tiba dan ditandai oleh gejala seperti detak jantung meningkat, sesak napas, pusing, serta rasa kehilangan kendali. Penilaian terhadap keparahan serangan panik masih bersifat subjektif dan belum didukung oleh sistem berbasis teknologi yang mampu memberikan hasil prediksi secara objektif. Penelitian ini bertujuan untuk membangun sistem prediksi tingkat keparahan serangan panik menggunakan metode Fuzzy Sugeno, yang mampu menangani ketidakpastian data dan menghasilkan output yang tegas (crisp output). Data yang digunakan bersumber dari dataset “Panic Attacks ML Ready Dataset” yang diperoleh dari platform Kaggle. Tiga variabel input yang digunakan adalah detak jantung, frekuensi serangan, dan durasi serangan. Output dari sistem berupa prediksi tingkat keparahan yang dikategorikan menjadi ringan, sedang, dan parah. Sistem dibangun melalui tahapan fuzzyfikasi, pembentukan aturan fuzzy IF-THEN sebanyak 27 aturan, inferensi menggunakan metode minimum, dan defuzzyfikasi dengan metode weighted average. Hasil pengujian menunjukkan bahwa metode Fuzzy Sugeno mampu memberikan hasil prediksi yang akurat dan bermanfaat sebagai alat bantu dalam deteksi dini gangguan serangan panik, khususnya di lingkungan akademik. Kata kunci: Serangan panik; fuzzy sugeno; sistem pendukung keputusan; prediksi keparahan; logika fuzzy

Pendampingan Pengelolaan Aset Desa, Serta Inovasi Iptek Membangun Keunggulan Kompetitif Berbasis Aset Desa Di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Subing, Hesty Juni Tambuati; Hidayati, Rini; Asaari, Masagus; Shaleh, Khairul
Jurnal Mandala Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v5i1.396

The mismatch between the competencies and roles of village officials often hampers the process of reporting and managing village assets effectively. Therefore, one of the focuses of the community service program conducted in Mandalamekar village government, Bandung Regency, West Java Province is to enhance the skills of village officials in manage and documenting village assets. The village officials will receive specialized guidance on village asset administration and management.The program will be run through a training method that aims to refine and improve participants' skills. This activity will provide lessons on basic concepts as well as practical techniques in asset management and administration. Furthermore, village officials are expected to conduct simulations in preparing accountability reports. To ensure optimal results, we will include continuous assistance to village officials through the use of SIPADES. This application is designed to facilitate village officials in managing and reporting assets efficiently and in accordance with applicable regulations.SIPADES, which is a web-based application, will help village officials improve their capabilities in information and communication technology, while building a competitive advantage. Through this service, several outputs are expected, including an increase in human resource competencies in Mandalamekar Village, the preparation of one scientific article with ISSN, publication of articles in electronic media, and the making of videos that will be aired on Yarsi TV. The results of this PKM show that village officials are able and skilled in preparing financial reports and managing village assets properly.

Penerapan Metode Fuzzy Sugeno dalam Sistem Pendukung Keputusan Pemilihan Produk E-Commerce Rahmat, Mahesa; Shaleh, Khairul
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19497

Perkembangan teknologi informasi telah membawa perubahan besar dalam dunia perdagangan, terutama melalui platform e-commerce. Konsumen kini memiliki banyak pilihan produk, tetapi hal ini sering kali membuat mereka kesulitan dalam menentukan pilihan yang paling sesuai dengan kebutuhan. Penelitian ini membahas pengembangan Sistem Pendukung Keputusan (SPK) Pemilihan Produk E-Commerce dengan menerapkan metode Fuzzy Sugeno. Sistem ini membantu pengguna dalam memilih produk berdasarkan beberapa kriteria utama, seperti harga, kualitas, ulasan pelanggan, dan tingkat popularitas. Pengumpulan data dilakukan melalui kuesioner untuk memahami preferensi pengguna dalam berbelanja online. Dari hasil pengujian, sistem yang dikembangkan mampu memberikan rekomendasi produk yang lebih tepat sasaran, sehingga dapat membantu konsumen dalam mengambil keputusan pembelian dengan lebih cepat dan efektif.

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