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All Journal Jurnal Siasat Bisnis 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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Decision of choosing study programs based on students’ perceptions of accounting study programs in Batam Hamta, Firdaus; Ikhlash, Muhammad; Syuaib, Mustaqim; Santoso, Cahyo Budi
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art3

Abstract

This study was aimed to identify the factors of new college students’ perception in choosing an accounting study program in Batam and strategies to develop an accounting study program on increasing the number of incoming new students in Batam. This study was conducted by using descriptive qualitative methods and data collection techniques were done through structured interviews with informants from undergraduate students or equivalent in the first, third, fifth, and seventh semester of the accounting study program in Batam. The main research informants were 34 students of the accounting study program, both of Riau Islands University and Batam State Polytechnic. The results showed that seven main factors in the decision to choose an accounting study program in Batam, namely (1) transportation accessibility; (2) accreditation of study programs; (3) employment; (4) competency program; (5) supporting services and facilities; (6) lecturer education level; (7) tuition fees. The finding of new factors in the decision to choose an accounting study program, namely the educational background of high school/vocational school, social science or accounting.
Analisis Ketertarikan Gen Z di Indonesia Terhadap Investasi di Pasar Modal Wulansari, Putri; Saputra, Agung Joni; Ikhlash, Muhammad
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7314

Abstract

Pada saat ini banyak anak muda terutama Gen Z yang sangat mahir akan teknologi dan informasi, selain itu Gen Z juga kerap disebut generasi yang sulit mengelola keuangan karena minimnya pengetahuan tentang pengelolaan keuangan juga didukung dengan kebiasaan Gen Z yang memiliki gaya hidup dinamis dan terkesan mengikuti perkembangan zaman. maka tujuan peneliti disini guna mengetahui seberapa banyak Gen Z tau tentang Investasi dan juga mengetahui ketertarikan Gen Z terhadap Investasi di Pasar Modal. Pertumbuhan investasi di pasar modal kini terus meningkat dari beberapa tahun terakhir, sampai September 2023 ada 11,72 juta investor, yang ditopang oleh investor reksadana, Surat Berharga Negara (SBN) dan juga investor saham. Investor tersebut tersebar di berbagai daerah di wilayah Indonesia seperti Kalimantan, Sulawesi, Balinusa, Maluku dan Papua. Hal tersebut terjadi karena adanya Kerjasama antara Self-Regulatory Organization (SRO) pasar modal dan Otoritas Jasa Keuangan (OJK). Peningkatan investasi juga di picu oleh kesadaran masyarakat atau generasi muda akan pentingnya menabung
Pendampingan Penyusunan Laporan Keuangan Pesantren Berbasis Excel dan Laporan Pajak Tahunan Baitul Qur'An Berbasis Excel Sinarti, Sinarti; Zelmiyanti, Riri; Utama, Doni Putra; Lestari, Nanik; Ikhlash, Muhammad; Riyadi, Sugeng; Zaenuddin, Muhammad
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4869

Abstract

Abstract"”This service activity aims to continue the implementation of community service activities for the 2021 period, the output of which is PSAK 45 Socialization, preparation of accounting policies for Islamic Boarding Schools, and a simple Excel application for preparing financial reports. The location of the Islamic boarding school which will be used as a place for carrying out activities is in Tanjung Buntung, Bengkong District, Batam City, Riau Archipelago. The method of implementing the activities that will be used is the mentoring method and the Excel application development method. The output of this service is the application of excel-based financial reports, videos of community service activities, and tax reports. It is hoped that this community service activity will increase the knowledge, expertise and independence of partners' financial departments in preparing financial reports based on standards set by the Public Accountants Association professional organization and make maximum use of accounting policies and excel templates that have been made in previous community service activities and the preparation of tax reports . Another output is that the results of this community service activity will be published in journals or community service proceedings and reported in online media so that similar organizations can obtain information and establish mentoring cooperation with the Batam State Polytechnic. Keywords"”Islamic Boarding School Accounting, ISAK 35, Financial Statements, Accounting Policies
Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty Ikhlash, Muhammad; Huwaida, Jihan Hana; Asmu'i, Faishal
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art2

Abstract

Many activities have switched to online, carrying out remote activities due to the pandemic that has hit worldwide and requires staying home to avoid physical contact with other people. One of the activities carried out to reduce physical contact is transacting online using m-banking. This study aims to empirically test the effect of behavioral intention on use behavior. This study was limited to testing the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, trust, and security on behavior intention and intention to use behavior in students. This study applied a quantitative approach, and there were 100 respondents. The sampling technique used a purposive sampling method. Data collection was carried out by distributing questionnaires, and then the data was processed using SmartPLS version 4.0 to carry out instrument and hypothesis testing. The results of the study explained that habit and security had a positive influence on behavioral intention, and behavioral intention had a positive influence on use behavior.
COVID-19: MENGUKUR KEPUASAN MAHASISWA YANG MENGGUNAKAN TELECONFERENCE DALAM PEMBELAJARAN Ikhlash, Muhammad; Halim, Muhammad Irsyad; Warga Dalam, Winanda Wahana; Sihombing, Ronaldo Antonius
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v8i1.2060

Abstract

This study aims to test empirically whether the quality of the system, the quality of information, and the ease of use of the teleconference system used by students in learning during the Covid-19 pandemic influence student satisfaction in using the system. The sample in this study were students who used the teleconference system in learning during the Covid-19 pandemic, totaling 356 people. The test tool in this study uses validity, reliability, and hypothesis testing. Based on the research results, it was found that the quality of the teleconference system had a significant effect on student satisfaction in using the system. The quality of information from the teleconference system has a significant effect on student satisfaction in using the system. The ease of using the teleconference system has a significant effect on student satisfaction in using the system.
The Role of Trust in the Intention to Continue Using Mobile Payment Applications in Indonesia: A Case Study of Gen Z in Batam City Ikhlash, Muhammad; Purba, Theresia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11428

Abstract

This study aims to evaluate how trust influences the intention of Generation Z in Batam City to continue using mobile payment applications. Using a quantitative approach, data were collected from 348 respondents through a survey and analyzed using the SEM-PLS method. The analysis included tests for validity (AVE, loadings), reliability (Cronbach’s Alpha, Composite Reliability), model fit (SRMR), path analysis using bootstrapping, and moderation testing using MICOM and Multi-Group Analysis (MGA). The findings indicate that security and application reputation have a positive and significant effect on building user trust. In contrast, mobility and customization do not show a significant impact. Trust is proven to significantly reduce risk perception and enhance the intention to continue using the application. On the other hand, risk perception negatively affects the sustainability of application usage. The moderation analysis using MICOM and Multi-Group Analysis reveals that gender does not significantly moderate the relationship between antecedents and trust. These findings underscore the crucial role of security and reputation in cultivating user loyalty among Gen Z mobile payment users.
Peer-to-Peer Lending: Growth, Trends, and Economic Impact Analysis Ikhlash, Muhammad; Sembiring, Tiara Ayodhya Maharani
Jurnal Siasat Bisnis VOL 30, NO 1 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss1.art5

Abstract

Purpose – This study aims to analyze the growth trends and economic impact of peer-to-peer (P2P) lending, highlighting its role in financial inclusion and support for small businesses, particularly in contexts with limited access to traditional banking services. Design/methodology/approach – The research employs a bibliometric analysis method to evaluate scientific publications on P2P lending from 2007 to 2024, utilizing data from the Scopus database. The study uses Biblioshiny WebInterface software connected via R-Packages to map research trends, author productivity, and international collaborations. Findings – The analysis reveals a significant increase in P2P lending research publications, peaking in 2021. Key authors, institutions, and countries contributing to the field are identified, with China and the USA leading in research output and collaboration. The study highlights the dual focus on economic and technological aspects of P2P lending in the literature. Research limitations/implications – The research is limited to articles, conference papers, and conference reviews, excluding other document types such as editorials and errata. This exclusion may restrict a comprehensive understanding of the entire spectrum of literature on P2P lending. Practical implications – The findings underscore the importance of P2P lending in enhancing financial inclusion and providing alternative financing for SMEs. The identified research trends and influential contributors offer valuable insights for policymakers and practitioners to support the growth and regulation of P2P lending platforms. Originality/value – This study provides a comprehensive bibliometric analysis of P2P lending research, offering a detailed overview of publication trends, key contributors, and international collaboration networks. It contributes to the existing literature by mapping the development and focus areas of P2P lending research, serving as a reference for future studies and policy formulation.
Integration of machine learning in e-commerce: A systematic literature review on consumer behavior prediction and product recommendation Syamsuri, Abd. Rasyid; Arohman, Rifki; Saputra, Muhammad Renaldy; Ikhlash, Muhammad; Damanik, Sri Karyani
Social Sciences Insights Journal Vol. 3 No. 3 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/sg7wnx04

Abstract

This systematic literature review examines the integration of machine learning (ML) in e-commerce, focusing on consumer behavior prediction and product recommendation systems. Following PRISMA guidelines, we searched Scopus, Web of Science, IEEE Xplore, and ACM Digital Library, identifying 1,247 records. After screening, 48 peer-reviewed articles (2019-2024) were included. This review makes three novel contributions: (1) a taxonomy of ML algorithms categorizing approaches by function (prediction vs. recommendation) and technique (supervised, unsupervised, deep learning); (2) a comparative analysis of algorithm performance across different e-commerce contexts; and (3) identification of specific research gaps requiring investigation. Findings reveal that hybrid recommendation systems combining collaborative filtering with deep learning achieve superior accuracy (mean improvement of 15-23% over single-method approaches), while gradient boosting methods (XGBoost, LightGBM) demonstrate the highest predictive performance for purchase behavior. Critical challenges include cold-start problems, data sparsity, algorithmic bias, and privacy concerns. We propose an integrative framework mapping ML technique to specific e-commerce applications and identify five priority areas for future research. Limitations include English-language restrictions and potential publication bias toward positive results.
Co-Authors A Halim Abd. Rasyid Syamsuri Adi Irawan Setiyanto Afifah, Thalia Agung Joni Saputra Akbar, Hardhan Syaifullah Arohman, Rifki Asmu'i, Faishal Aulia Bredi, Karina Nisa Cahyo Budi Santoso Damanik, Sri Karyani 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 Saputra, Muhammad Renaldy Sembiring, Tiara Ayodhya Maharani Setiani, Cindy Sihombing, Ronaldo Antonius Sinarti, Sinarti Sugeng Riyadi SUMIYATI SUMIYATI Syafrina, Mia Syuaib, Mustaqim Utama, Doni Putra Warga Dalam, Winanda Wahana Wirawan, Adhitomo