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All Journal Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana Bunda Edu-Midwifery Journal (BEMJ) Gema Agro Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Industrial Research Workshop and National Seminar Jurnal Pengabdian Kepada Masyarakat International Journal of Healthcare Research International Journal of Economics (IJEC) Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Medani : Jurnal Pengabdian Masyarakat Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Spektrum Komunikasi JOURNAL OF MIDWIFERY AND COMMUNITY HEALTH Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) JURNAL SAINS dan INOVASI PERIKANAN ABANNA: Journal Of Contemporary Islamic Education Jurnal Sosial Ekonomi Perikanan Jurnal Pengabdian Kepada Masyarakat Meambo Jurnal Solusi Masyarakat (JSM) Jurnal Ilmiah Smart Jurnal Bincang Komunikasi Sriwijaya Accounting Community Services IPSSJ
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Efisiensi Biaya dalam Implementasi ABM: Analisis Tinjauan Literatur Sistematis Pramana Dwi Syahputra; Muhammad Rafli Gunawan Saputra; Rakha Maulana; Salsabilla Nadya Chanyesa; Yusnaini
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4488

Abstract

This study aims to systematically identify and analyze the factors influencing the effectiveness of Activity-Based Management in improving cost efficiency in companies. Using the systematic literature review method, 27 scientific articles published between 2019 and 2025 were selected and analyzed to extract relevant information regarding internal and external factors that support or hinder the implementation of this cost management approach. The findings reveal a total of 12 influencing factors, with business competition being the most dominant factor, followed by data availability and consumer demands. These results indicate that the success of Activity-Based Management in enhancing cost efficiency is not only dependent on internal readiness, such as employee competence and accounting information systems, but also strongly affected by external pressures such as market competition and regulatory dynamics. This study contributes to a more comprehensive understanding of how various factors interact in shaping the effectiveness of Activity-Based Management and provides useful insights for managers seeking to optimize operational activities and reduce non-value-added costs through informed, data-based decision-making.
ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA Septiana Rahma Sari; Erna Safitry; Faiza Sabrina Anugrah; Lyra Metta Aurellia; Yusnaini
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4618

Abstract

Penelitian ini bertujuan untuk menganalisis peran anggaran biaya produksi sebagai alat pengendalian biaya dalam perusahaan. Dengan menggunakan metode Systematic Literature Review (SLR), penelitian ini mengkaji enam artikel ilmiah terbitan tahun 2019–2023 yang relevan dan memenuhi kriteria inklusi tertentu, seperti fokus pada pengendalian biaya dan ketersediaan teks lengkap. Hasil studi menunjukkan bahwa anggaran biaya produksi memiliki pengaruh signifikan terhadap efektivitas pengendalian biaya operasional perusahaan. Empat dari enam artikel menunjukkan hasil positif, di mana anggaran digunakan secara efektif untuk merencanakan, mengontrol, dan mengevaluasi biaya produksi. Faktor kunci keberhasilan antara lain adalah penyusunan anggaran berbasis data historis, klasifikasi biaya yang jelas, serta penerapan analisis varians dan pengawasan berkala. Sebaliknya, dua artikel menunjukkan hasil negatif yang disebabkan oleh perencanaan dan pengendalian internal. Temuan ini memperkuat bahwa penggunaan anggaran yang disiplin dan sistematis dapat meningkatkan efisiensi, transparansi, dan profitabilitas perusahaan, serta berperan strategis dalam mendukung pengambilan keputusan manajerial.
Kedisiplinan Pengawas Mata Pelajaran Bahasa Inggris Di SMA Bengkulu Selatan. Yusnaini
Manajer Pendididikan Vol 18 No 2 (2024): MANAJER PENDIDIKAN
Publisher : UNIVERSITAS BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/mapen.v18i2.36734

Abstract

The general purpose of this research is to evaluate the discipline of supervisors of English subjects at senior high school at South Bengkulu. While the specific objectives are to evaluate the discipline of supervisors in: a) compiling a pengawasan program, b) implementing a pengawasan program, c) evaluating the results of pengawasan, d) preparing a supervisory report and e) following up on the results of pengawasan.This research method is descriptive evaluative research. The results of this study are: General. The discipline of the English subject supervisor at Senior High School of Suth Bengkulu was categorized as "very good". This is reflected in the indicators and sub-indicators contained in specific conclusions as follows: a) Discipline in terms of the preparation of the annual work program, semester work program and preparation of RPP, is very good. b) Discipline in the implementation of the annual program and semester work program is very good. c) Discipline in the implementation of program evaluation, evaluation of the implementation of supervision and evaluation after the implementation of supervision is good. d) Discipline in reporting the results of monitoring activities ranging from monthly reports to semester reports to annual reports is very good. and e) Discipline in following up on findings during the implementation of supervision is very good
Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR) Harefa, Tulus; Fuadah, Luk Luk; Yusnaini
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5070

Abstract

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.
BLOCKCHAIN AND MARKETING: TRANSPARENCY AND TRUST IN THE DIGITAL AGE Nenden Hendayani; Euis Eka Pramiarsih; Yusnaini
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2982

Abstract

Blockchain has become one of the technological innovations that has had an impact on the world of marketing, particularly in terms of transparency and building trust in the digital age. This technology enables the recording of data or transactions that cannot be altered, thereby creating a more open and accountable system. In the context of marketing, blockchain helps brands to be more honest, while also giving consumers control over their personal data.
The Role of Technology in Promoting Student Engagement in Islamic Religious Education syifaayulia; Yusnaini
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 2 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i2.263

Abstract

The significance of technology in enhancing student participation in Islamic Religious Education (PAI) is important in the contemporary digital age.  The rapid progression of information and communication technology (ICT) has revolutionized numerous facets of education, including PAI.  This study seeks to examine the influence of technology on enhancing student interest and engagement in PAI learning, as well as to comprehend how technological tools captivate and sustain students' attention.  A qualitative descriptive research design utilizing content analysis was employed to collect data from various scientific databases, including Google Scholar, ResearchGate, ScienceDirect, ERIC, DOAJ, Portal Garuda, and SINTA, to assure credibility and timeliness.  The findings indicate that technology in PAI transcends its position as a teaching aid, acting instead as a catalyst for pedagogical reform that fosters comprehensive student participation.  When utilized correctly and proportionately, technology fosters an engaging, contextual, and significant learning environment that facilitates the deeper and more practical integration of Islamic ideals into students' lives.  Technology plays a crucial role in changing PAI training into a more engaging, significant, and character-enhancing experience.  When utilized judiciously and combined with effective educational strategies, technology acts as a crucial catalyst for improving student engagement and fostering Islamic values in a more relevant and significant way.
BETWEEN ACCURACY AND ALGORITHM: THE DOUBLE EDGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING DECISIONS Muhammad Miftahul Huda; Yusnaini
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 April (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Artificial Intelligence (AI) has become an integral part of the accounting world, especially in the decision-making process. This research aims to analyze the influence of AI on accounting decisions by focusing on two main aspects: whether AI algorithms are able to reduce cognitive bias or create new risks. The method used in this research is Systematic Literature Review (SLR), with reference to 60 previous studies collected from various academic sources, such as Scopus, Google Scholar, Emerald, and SINTA. The results showed that AI has the potential to reduce cognitive bias in accounting decision-making by improving objectivity, efficiency, and data accuracy. However, the study also found that AI implementation is not free from new risks, such as algorithmic bias, lack of transparency, and over-reliance on technology. Factors such as data quality, algorithm design, and user understanding of AI are key elements in ensuring that this technology truly benefits the accounting process. The implications of this study emphasize the need for policy development that supports the ethical and transparent use of AI in accounting, as well as the importance of digital literacy for accountants in order to optimally utilize AI without setting aside critical considerations. Thus, AI can be an effective tool in improving the quality of accounting decisions without causing unintended negative impacts.
An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability Prasetyawati, Tyas; Ferina, Ika Sasti; Yusnaini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4770

Abstract

This study aims to examine the development of sustainability reports and the factors that influence them. The research method employed is a Systematic Literature Review (SLR). This study presents 30 research articles obtained from the Scopus, Emerald, and Sinta databases, which were then classified according to specific criteria. The articles reviewed span from 2021 to early 2025. The development of research on sustainability reports has become an increasingly important topic. The findings indicate that research trends on sustainability reports have continued to grow each year. This suggests that both the public and the government are beginning to recognize the importance of environmental sustainability. The analysis reveals that several factors influence sustainability reports, such as leverage, firm size, and profitability. This study is expected to make an academic contribution by providing a comprehensive understanding of sustainability reports and offering directions for future research.
ANALISIS KONTEN SERIAL SQUID GAME SEBAGAI ALAT SOFT POWER KOREA SELATAN DI PLATFORM NETFLIX Syahdilla, Mustika; Yusnaini; Akrom, Ulil; Wibison, Dimas Rochim
Jurnal Bincang Komunikasi Vol. 3 No. 2 (2025)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jbk.3.2.2025.84-90

Abstract

Penelitian ini bertujuan untuk menganalisis konten serial Squid Game musim pertama sebagai alat soft power Korea Selatan di platform Netflix. Soft power, yang diperkenalkan oleh Joseph Nye, merupakan kemampuan suatu negara untuk mempengaruhi negara lain tanpa menggunakan kekuatan militer atau ekonomi, melainkan melalui daya tarik budaya dan nilai-nilai. Squid Game menjadi contoh konkret dari penerapan soft power dengan menggunakan unsur diplomasi budaya berupa elemen-elemen budaya tradisional Korea, simbolisme visual, dan kritik sosial untuk memperkenalkan budaya Korea Selatan kepada audiens internasional. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan analisis konten, yang berfokus pada elemen-elemen budaya yang terdapat dalam serial tersebut. Hasil penelitian menunjukkan bahwa Squid Game berhasil memperkuat citra positif Korea Selatan melalui pemanfaatan media populer sebagai alat diplomasi budaya yang efektif. Penelitian ini mengimplikasikan bahwa media digital, khususnya platform streaming, dapat dimanfaatkan sebagai saluran untuk memperkenalkan budaya suatu negara. Penelitian ini memiliki keterbatasan dalam sumber analisis yang terbatas data sekunder terkait. Penelitian selanjutnya disarankan untuk mengkaji dampak jangka panjang soft power melalui media populer dan melakukan penelitian kualitatif lebih lanjut dengan audiens global.
The Relationship of the Clinical Practice Environment, Supervision and Supervisors with Students' Clinical Experience as an Effort to Prepare Professional Nurse Graduates Devi Susanti; Herlitawati; Taufik Hidayat; Yusnaini
International Journal of Healthcare Research Vol. 6 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijhr.v6i2.9529

Abstract

Background: Learning turns theoretical knowledge into practice for nursing students. The quality of a student's clinical experience is influenced by the practice environment, supervision, and supervisor. The clinical practice environment influences the approach and achievement of student competencies. Supervision is important for quality nursing care, while effective supervisors act professionally and guide students in managing patients. This study aims to analyze the relationship between the clinical practice environment, supervision and supervisors with the clinical experience of students as an effort to prepare professional nurse graduates in the D-III Nursing study program in Kutacane, Poltekkes Kemenkes Aceh, totaling 64 students with a sampling technique, namely total sampling based on inclusive criteria. Methods: Type of research This is a correlational analytical descriptive with a cross sectional approach. Data analysis was carried out via Univariate and Bivariate. Results: The results of this research show that there is a significant relationship between the clinical practice environment, supervision and supervisors with the clinical experience of students in the D-III Nursing study program in Kutacane, Poltekkes Kemenkes Aceh with p-values of 0.033, 0.024 and 0.015. Conclusion:  Therefore, it is recommended that collaboration between educational institutions and health institutions be strengthened to create an optimal clinical practice environment.
Co-Authors Abdurrahman, Al-Chaidar Afdhal Agus Kurnia Akhmad Mansyur, Akhmad Akrom, Ulil Anita Arianto, Sofyan Belangi, Siska Putri Berkat, Satrinawati Burhanudin Catherine Cut Yuniwati Daniel Happy Putra Devi Susanti Erlidawati Erna Rusliana Muhamad Saleh Erna Safitry Euis Eka Pramiarsih Eva Purwita Faiza Sabrina Anugrah Fika Lestari Fuadah, Luk Luk Geraldy Rakasiwi HALIMAH, Halimatussakdiyah Lubis Halimatussakdiyah Lubis Halimatussakdiyah Lubis HALIMAH Halimatussakdiyah Lubis HALIMAH Harefa, Tulus Herlitawati Herman Paninggiran Ika Sasti Ferina, Ika Sasti Irdam Riani, Irdam Irma Herliza Rizki ita maulida Jamalullail Kamila Nangune La Ode Alwi La Ode Muh. Yasir Haya Latersia Br Gurusinga Latifa Fekri Lubis, Halimatussakdiyah Lyra Metta Aurellia Muh. Nuryadin Muhaimin Hamzah Muhammad Idris Muhammad Idris Muhammad Miftahul Huda Muhammad Rafli Gunawan Saputra Muhammad Ramli Nana Adelina Makalalag Nazari, Esa Cahyani Nenden Hendayani Nur Aisyah, Putri Nur Khamisah Nur, Indriani Nur, Indriyani Nurdiana A Nuriman Nuriman, Nuriman Oky syahputra Piliana, Wa Ode Pramana Dwi Syahputra Prasetyawati, Tyas RACHMAT HIDAYAT Rahmat Saleh Rakha Maulana Reno Armando Rini Misfika Rohani Romy Ketjulan, Romy Rosmawati Sabilu, Kadir Salsabilla Nadya Chanyesa Septiana Rahma Sari Setiawan Sidiq, Azwar Siska Putri Belangi Solissa, Lina Sri Handayani Suderajad, Pono Syahdilla, Mustika syifaayulia Taufik Hidayat Vicky Rosalia Waode Siti Anima Hisein Wellem H. Muskita Wibison, Dimas Rochim Wilma Yunita Yusuf, Sarini Yusuf Zainuddin Iba