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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Contemporary Accounting Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Social Sciences Insights Journal Journal of Sustainable Community Development
Ikhlash, Muhammad
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

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AUDIT KEPATUHAN TERHADAP STANDAR OPERASIONAL PROSEDUR GROOMING DAN PELAYANAN PADA PT BPR BANDA RAYA KOTA BATAM Irazulfia; Ikhlash, Muhammad; Lubis, Nasrul Kahfi; Halim, Muhammad Irsyad
Jurnal Bisnis Mahasiswa Vol 2 No 2 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i2.52

Abstract

Laporan studi ini membahas tentang audit kepatuhan terhadap penerapan sebuah Standar Operasional Prosedur (SOP) grooming dan pelayananpada PT BPR Banda Raya Kota Batam. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan karyawan terhadap SOP dalam melaksanakan grooming dan pelayanan berdasarkan SOP grooming dan pelayanan. Penelitian ini menggunakan data yang telah dianalisis dengan menggunakan metode deskriptif dan metode pengumpulan datanya dilakukan dengan teknik observasi, wawancara dan inpeksi dokumen. Hasil penelitian menyatakan bahwa audit kepatuhan SOP pengujian grooming dan pelayanan dinyatakan cukup patuh (efektif) dengan persentase 65,40% dengan kondisi saat ini dikarenakan terdapat beberapa temuan yaitu pelanggaran grooming dan pelayanan yang tidak hanya disebabkan oleh kelalaian karyawan saja melainkan salah satu faktornya dari pihak perusahaan yang tidak membuat sistem antrian, tidak adanya job desc security, dan kosongnya posisi jabatan customer service yang mengakibatkan kurang efektifnya bagian front liner dalam memberikan pelayanan. Perusahaan juga tidak terlalu tegas terhadap karyawan yang penampilannya tidak sesuai dengan standar penampilan yang ada di SOP.
PERANCANGAN PROSEDUR PENCATATAN DANA KAS KECIL PADA CV MITRA IDEAL SUKSES Aulia Bredi, Karina Nisa; Ikhlash, Muhammad
Jurnal Bisnis Mahasiswa Vol 3 No 1 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i1.95

Abstract

Penelitian ini membahas tentang perancangan prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses. Tujuan dari penelitian ini adalah untuk merancang prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses sesuai dengan kaidah akuntansi yang berlaku. Penelitian ini menggunakan data yang telah dianalisis dengan menggunakan metode deskriptif dan metode pengumpulan datanya dilakukan dengan teknik observasi, wawancara dan dokumentasi. Hasil penelitian menyimpulkan bahwa belum adanya prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses sehingga masih belum sesuai dengan metode akuntansi yang berlaku.
Integration and Evaluation of Corporate Social Responsibility (CSR) In Business Management Syamsuri, Abd. Rasyid; Halim, Abd; Ikhlash, Muhammad
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7316

Abstract

Corporate social responsibility (CSR) is a moral endeavor that a business or organization does for the benefit of its stakeholders in order to enhance the company's reputation for contributing to the improvement of the quality of life and the environment. Objectives Achieving sustainable economic operations is directly tied to corporate social responsibility. The author used a qualitative methodology to analyze publications on CSR concerns and their life cycle in order to trace CSR. According to the investigation's findings, Indonesia implements CSR at a comparatively low rate when compared to other Asian nations. There are few CSR activities, but they frequently involve the exploitation of workers (poor pay, mistreatment), the environment (pollution, deforestation), and human rights. Although charity or philanthropic activities were a regular practice, CSR was a foreign idea for Indonesian businesses, which may have contributed to the poor penetration of CSR in Indonesia during the 1990s and early 2000s. In order to avoid losing credibility as a reaction to current challenges (2024 until the following year), CSR must be a top priority in company communications.
Readiness of Accountans in XBRL: (Evidence from Indonesia) Sumiyati, Sumiyati; Khairiansyah, Khairiansyah; Ridwan, Muhammad Qomaruddin; Ikhlash, Muhammad
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6525

Abstract

The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.
E-Payment in The Eyes of Students: Analyzing the Impact of Trust, Risk, Benefits and Income Akbar, Hardhan Syaifullah; Ikhlash, Muhammad; Halim, Muhammad Irsyad; Esmeralda, Angel II P.
Social Sciences Insights Journal Vol. 1 No. 3 (2023): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/ssijvol1iss3art2

Abstract

This research aims to determine the influence of a person's beliefs, risks, benefits, and income on interest in using e-payment, especially for Politeknik Negeri Batam students. This is quantitative research that uses non-probability sampling and collects respondent data using a Google Drive form, which will then be processed using IBM SPSS Statistics 23. The population of this research is active Politeknik Negeri Batam students who have used online payment methods or e-payments, with a total of 97 samples. The results of the tests carried out in this research show that trust has a negative effect and does not have a significant effect on a person's interest in using e-payment. Risk has a positive and significant effect on a person's interest in using e-payments. Benefits have a positive and significant influence on a person's interest in using e-payment. Income has a positive and significant effect on a person's interest in using e-payments.
Pengaruh Persepsi Kemudahan Penggunaan, E-WOM, dan Content Marketing terhadap Keputusan Pembelian pada Brand Lokal secara Online Rahmadi, Muhammad Raihan Habibi; Ikhlash, Muhammad; Lubis, Nasrul Kahfi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art10

Abstract

Penelitian ini bertujuan guna mencari tahu bagaimana brand image mampu mengukur pengaruh persepsi kemudahan penggunaan, electronic word of mouth dan content marketing terhadap keputusan pembelian. Penelitian ini menguji bagaimana keputusan pembelian terhadap brand lokal Indonesia secara online. Penelitian dilakukan terhadap 100 responden yaitu masyarakat Kota Batam yang pernah membeli produk maupun brand lokal secara online. Data dianalisis menggunakan alat bantu software SmartPLS 3.29. Hasil dari penelitian memperlihatkan bahwasanya persepsi kemudahan penggunaan mempunyai pengaruh terhadap keputusan pembelian, sedangkan secara langsung maupun tidak langsung melalui brand image tidak mempunyai pengaruh. Content marketing mempunyai pengaruh terhadap keputusan pembelian dan brand image, sedangkan melalui mediasi brand image tidak ditemukan pengaruh. Ewom tidak membawa pengaruh pada keputusan pembelian begitu juga media brand image tidak ditemukan pengaruh antara ewom pada keputusan pembelian, namun ditemukan pengaruh antara ewom terhadap brand image. Brand image tidak membawa pengaruh terhadap keputusan pembelian.
Pendampingan Manfaat dan Eskpor Guna Meningkatkan Nilai Tambah Rumput Laut Pulau Panjang Timur Ikhlash, Muhammad; Irsutami; Setiyanto, Adi Irawan; Irianto, Danar; Syafrina, Mia; Harlan, Fandi Bestario
Journal of Sustainable Community Development Vol. 2 No. 1 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14439586

Abstract

Pengabdian masyarakat dengan tema pendampingan manfaat dan ekspor petani rumput laut bertujuan untuk memperkuat industri rumput laut di Indonesia melalui pemahaman praktik pertanian yang baik, pengetahuan pasar, dan penggunaan teknologi modern. Dalam konteks ini, beberapa permasalahan yang dihadapi adalah kurangnya pemahaman dan akses petani rumput laut terhadap praktik pertanian yang baik dan teknologi modern, serta kurangnya pengetahuan pasar dan akses informasi tentang tuntutan dan persyaratan ekspor produk rumput laut. Untuk mengatasi permasalahan tersebut, pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman petani rumput laut tentang praktik pertanian yang baik dan penggunaan teknologi modern melalui pelatihan dan pendampingan teknis. Selain itu, pengabdian ini juga bertujuan untuk memperluas pengetahuan pasar dan akses informasi tentang tuntutan dan persyaratan ekspor produk rumput laut melalui pelatihan, workshop, dan pembangunan jaringan kerjasama dengan lembaga terkait.
Pendampingan Pembuatan Digital Marketing Untuk Meningkatkan Brand Value UMKM Di Kota Batam Harlan, Fandy Bestario; Mulyaningtyas, Dian; Wirawan, Adhitomo; Mulyana, Andi Erna; Ikhlash, Muhammad; Sari, Desi Ratna; Olifia, Jessica
Journal of Sustainable Community Development Vol. 2 No. 1 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14439642

Abstract

Salah satu permasalahan yang dihadapi oleh para pelaku UMKM di Kota Batam adalah kurangnya akses terhadap informasi dan pengetahuan yang dapat membantu mereka dalam meningkatkan kinerja dan pendapatan usaha, terutama dalam bidang pemasaran digital untuk meningkatkan brand value. Oleh karena itu, rumusan masalah dalam kegiatan pengabdian kepada masyarakat ini adalah bagaimana pemanfaatan digital marketing dan media sosial dapat dioptimalkan untuk meningkatkan brand value UMKM serta berdampak pada peningkatan kinerja dan pendapatan. Tujuan khusus dari pengabdian kepada masyarakat ini yaitu memberikan literasi dan edukasi digital yang diperlukan oleh UMKM di Kota Batam untuk meningkatkan brand value serta berdampak pada peningkatan kinerja dan pendapatan dan membantu UMKM memanfaatkan teknologi yang ada saat ini secara mandiri. Pengabdian kepada masyarakat ini akan diselesaikan dalam 6 tahapan. Adapun tahapannya yaitu; studi literatur, identifikasi kebutuhan, pembuatan rencana pendampingan, pelaksanaan pendampingan, evaluasi dan penyusunan laporan. Pengabdian kepada masyarakat ini ditargetkan dapat diselesaikan hingga bulan Desember Tahun 2023.
COGNITIVE ABILITY, INTRINSIC MOTIVATION, AND SELF EFFICIENCY TOWARDS EMPLOYEE PERFORMANCE Syamsuri, Abd. Rasyid; Halim, Abd.; Ikhlash, Muhammad; Setiani, Cindy; Esmeralda, Angel II P.
Journal of Applied Business Administration Vol 6 No 1 (2022): Journal of Applied Business Administration - Maret 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i1.3591

Abstract

This study aimed to analyze cognitive abilities, intrinsic motivation, and self-efficacy towards the employees performance of PT. Bank Danamon Sub Branch Office Sutomo, Medan. This study used quantitative methods with several tests namely classical assumption test, multiple linear regression, hypothesis testing and R2 test. Based on the results of the regression obtained the equation: Y = 0.948 + 0.425 X1 + 0.470 X2 + 0.668 X3. Partially, the tcount value of this study is 3.28 and it is known that the cognitive ability variable (X1) has a ttable of 1.70. When compared with tcount, the result was 3.28> 1.70, so it can be concluded that the cognitive ability variable (X1) has a positive and significant effect on the employee performance variable (Y). The intrinsic motivation variable (X2) has a tcount of 2.53. When compared with ttable, the results were 2.53> 1.70, so it can be concluded that the intrinsic motivation variable (X2) has a positive and significant effect on the employee performance variable (Y). The self-efficacy variable (X3) has a tcount of 4.63 and when compared with ttable the results were 4.63> 1.70, so it can be concluded that the self-efficacy variable (X3) has a positive and significant effect on the employee performance variable (Y). Simultaneously, the variables of cognitive ability, intrinsic motivation, and self-efficacy have a positive and significant influence on employee performance. This means that the hypothesis in this study is accepted, as evidenced by the value of Fcount > Ftable (13,837>2,93). Cognitive ability, intrinsic motivation, and self-efficacy have an influence on employee performance variables by 55.4%, while the remaining 44.6% was influenced by other variables not examined in this study
Unveiling drivers and inhibitors in cashless readiness adoption: Evidence from Batam, Indonesia Ikhlash, Muhammad; Irsutami, Irsutami; Afifah, Thalia
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art6

Abstract

Cashless readiness reflects a society's preparedness to adopt digital payments over cash transactions. This study investigates key factors influencing cashless adoption in Batam, Indonesia, using the Technology Readiness Index 2.0 and the Technology Acceptance Model. A quantitative survey was conducted with 400 valid responses. Statistical analysis reveals that ease of use did not significantly impact readiness. However, usefulness, optimism, innovativeness, and lack of awareness significantly affected readiness. Additionally, readiness strongly influenced adoption. These findings suggest that addressing awareness barriers while promoting innovation and optimism can enhance cashless adoption. Policymakers should prioritize financial education programs, and service providers should improve accessibility and user experience to encourage digital payment use.
Co-Authors A Halim Abd. Rasyid Syamsuri Adi Irawan Setiyanto Afifah, Thalia Agung Joni Saputra Akbar, Hardhan Syaifullah Asmu'i, Faishal Aulia Bredi, Karina Nisa Cahyo Budi Santoso Desi Ratna Sari, Desi Ratna Esmeralda, Angel II P. Fachry Abda El Rahman Firdaus Hamta, Firdaus Halim, Abd Halim, Muhammad Irsyad Harlan, Fandi Bestario Harlan, Fandy Bestario Huwaida, Jihan Hana Irazulfia Irianto, Danar Irsutami Irsutami, Irsutami Khairiansyah Khairiansyah Lubis, Nasrul Kahfi Muhammad Zaenuddin Mulyana, Andi Erna Mulyaningtyas, Dian Nanik Lestari, Nanik Olifia, Jessica Purba, Theresia PUTRI WULANSARI Rahmadi, Muhammad Raihan Habibi Riri Zelmiyanti, Riri Setiani, Cindy Sihombing, Ronaldo Antonius Sinarti, Sinarti Sugeng Riyadi SUMIYATI SUMIYATI Syafrina, Mia Syuaib, Mustaqim Utama, Doni Putra Warga Dalam, Winanda Wahana Wirawan, Adhitomo