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IMPLEMENTASI FINANCIAL TECHNOLOGY (FINTECH) PADA DEPOSITO DIGITAL BANK NEO COMMERCE (NEOBANK) Faradillah Siahaan, Yanty; Ayuningrum, Uci; Lukman; Auditya, Muhammad Raihan; Salsabila
PROGRESS Vol 18 No 1 (2026): April
Publisher : P3M STMIK Profesional Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56708/progres.v18i1.520

Abstract

Financial Technology (FinTech) transformation has driven a shift in public investment behavior toward digital banking services offering efficiency and transparency. This study aims to analyze the profitability of digital deposit services at Bank Neo Commerce (NeoBank) and map optimal investment strategies for customers. The research employs a quantitative descriptive approach with Time Value of Money (TVM) calculation simulations based on fixed returns across various time intervals. The results indicate that NeoBank's digital deposit system accumulates profits precisely from yearly to hourly intervals, providing more measurable yield certainty compared to conventional banking. Decision Tree analysis recommends this product for investors with conservative to moderate risk profiles who prioritize liquidity and LPS security guarantees. This study concludes that FinTech implementation in digital deposits offers a balance between accessibility, security, and profitability.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG Holly, Anthony; Lukman; Jao, Robert; Mardiana, Ana; Kasim, Chelsea
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.671

Abstract

The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.
INTEGRASI ALGORITMA EdDSA DENGAN MULTI-SIGNATURE PADA SISTEM TANDA TANGAN DIGITAL BERBASIS QR CODE UNTUK VERIFIKASI DOKUMEN AKADEMIK Ahmad Fauzi Saifuddin; Fauzi, Ahmad; Lukman; Muhyiddin A.M Hayat
Ainet : Jurnal Informatika Vol. 8 No. 1 (2026): Maret (2026)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qxkvht88

Abstract

Perkembangan dokumen akademik digital menuntut adanya sistem verifikasi yang mampu menjamin keaslian, integritas, dan keabsahan dokumen secara cepat dan aman. Penelitian ini bertujuan untuk mengimplementasikan sistem tanda tangan digital berbasis QR Code dengan mengintegrasikan algoritma Edwards-curve Digital Signature Algorithm (EdDSA) varian Ed25519 dan skema multi-signature untuk verifikasi dokumen akademik. Setiap dokumen ditandatangani secara digital oleh satu atau lebih penandatangan menggunakan pasangan kunci kriptografi Ed25519, kemudian hasil tanda tangan, nilai hash dokumen, serta identitas penandatangan disematkan ke dalam QR Code sebagai media verifikasi. Sistem diuji pada beberapa jenis dokumen akademik, yaitu KKP, KHS, dan Persetujuan Hasil, dengan jumlah penandatangan yang berbeda. Hasil pengujian menunjukkan bahwa seluruh tanda tangan digital berhasil diverifikasi dengan tingkat keberhasilan 100% dan waktu eksekusi rata-rata di bawah 0,3 detik, termasuk pada skenario multi-signature. Dengan demikian, integrasi EdDSA dan multi-signature berbasis QR Code terbukti efektif, efisien, dan layak diterapkan sebagai solusi verifikasi dokumen akademik yang aman dan andal.
IMPLEMENTASI DETEKSI PLAGIARISME CODE DENGAN METODE WINNOWING, DAN JACCARD SIMILARITY UNTUK PEMERIKSAAN TUGAS LABORATORIUM INFORMATIKA Asdar, Muhammad Dasril; Lukman; Muhyiddin A.M Hayat
Ainet : Jurnal Informatika Vol. 8 No. 1 (2026): Maret (2026)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/n8nqt036

Abstract

Integritas akademik dalam tugas pemrograman sering kali terganggu oleh praktik plagiarisme yang sulit dideteksi secara manual, terutama ketika terjadi modifikasi pada nama variabel atau struktur kode. Penelitian ini bertujuan untuk mengimplementasikan sistem deteksi plagiarisme kode sumber berbasis web yang mengintegrasikan algoritma Winnowing untuk pembentukan fingerprint dokumen dan Jaccard Similarity untuk pengukuran tingkat kemiripan. Sistem dirancang dengan tahapan pre-processing khusus yang meliputi tokenisasi dan normalisasi identifier untuk memastikan deteksi berfokus pada logika program, bukan sekadar kesamaan sintaksis. Pengujian dilakukan menggunakan corpus tugas laboratorium informatika dengan tiga skenario utama: modifikasi minor, perbedaan bahasa pemrograman, dan perubahan nama variabel (identifier). Hasil pengujian menunjukkan bahwa sistem mampu mendeteksi kemiripan sebesar 68% pada modifikasi minor dan mempertahankan tingkat deteksi sebesar 61,54% pada kode yang mengalami perubahan nama variabel secara menyeluruh. Selain itu, sistem menunjukkan akurasi tinggi dengan hasil 0% (tanpa false positive) pada pengujian lintas bahasa dan memiliki tingkat konsistensi algoritma 100%. Hasil ini membuktikan bahwa integrasi Winnowing dengan normalisasi identifier efektif sebagai solusi verifikasi keaslian tugas pemrograman yang andal dan objektif.
Analisis Kebutuhan dan Strategi Penggunaan Teknologi Tepat Guna Untuk Pengembangan Usaha Kuliner (Studi Kasus: UMKM Sego Ceker TKMP) Rafeyfa Asyla Arianti; Rachmasari Pramita Wardhani; Lukman; Septina Rana Aqillah; Rezky Gunawan; Rifvo Putra Herlambang
JURNAL TEKNOSAINS KODEPENA Vol. 7 No. 1 (2026): Jurnal Teknosains Kodepena Volume 7 Nomor 1 Agustus 2026
Publisher : Kodepena (Komunitas Dosen Penulis dan Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54423/jtk.v7i1.125

Abstract

The existence of technology in its implementation to run a business needs to be a priority, in terms of running its business. Often there are obstacles or deficiencies that need to be addressed, MSME Sego Ceker TKMP is a business in the culinary field located in a fairly strategic position, in the city of Balikpapan. This culinary is quite popular with the community, especially students becauseof its affordable prices and diverse menus. Therefore, for business development,it is necessary to identify the use of technology and analyze technological needs that support the increase in the effectiveness and efficiency of the Sego Ceker TKMP business operations. The method used is a qualitative approach, namely interview techniques and analyzed based on location aspects, market and marketing aspects, operational technical aspects and strategic analysis with the SWOT method. It is hoped that this research can be a reference for decisionmaking in determining policies for the development of the MSME Sego Ceker TKMP business.
FAKTOR YANG MEMENGARUHI PERILAKU MASYARAKAT DALAM MEMBUANG SAMPAH SEMBARANGAN DI KELURAHAN RAPPANG Ika Zaskia; Muhammad Ikbal; Lukman
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 3 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i3.4164

Abstract

The purpose of this research is to identify the factors influencing the community’s behavior in littering in Rappang Village, Sidenreng Rappang Regency. The population in this study consists of all Heads of Families in Rappang Village, totaling 585 families. The sample in this study consisted of 86 respondents determined using the Slovin formula and random sampling technique. The type of research used is quantitative research. Data collection techniques were carried out through observation, questionnaires, and literature study. The data analysis technique was carried out with the help of the SPSS application. The research results show that the predisposing factors (knowledge, attitudes, and beliefs) have an average percentage of 83.8% and fall into the “very good” category. The enabling factors (facilities, infrastructure, and distance to polling stations) have a percentage of 59.3%, while the reinforcing factors (social support, environmental pressure, and policies) have a percentage of 60.8%, both of which fall into the “fairly good” category. Based on the results of the multiple linear regression analysis through the ANOVA test, an F value of 3.656 was obtained with a significance level of 0.016.Because this significance value is smaller than the 10% significance level (0.10), it can be concluded that this multiple linear regression model is significant simultaneously. The regression results show that the R square is 0.118, which means that approximately 11.8% of the variation in community behavior can be explained by predisposing factors, enabling factors, and reinforcing factors.
Integrasi Shariah Governance dalam Transformasi Digital Perbankan Syariah: Perspektif Agency Theory dan TAM Kasmawati; Muhammad Albahi; Rozi Andrini; Lukman
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 8 No. 2 (2025): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2025.vol8(2).25195

Abstract

Integrasi Shariah Governance dalam proses transformasi digital perbankan syariah di Indonesia. Latar belakang penelitian didasari oleh perkembangan pesat digitalisasi dalam sektor perbankan syariah yang menyajikan peluang sekaligus tantangan dalam memastikan kepatuhan terhadap prinsip-prinsip syariah. Metode yang digunakan adalah studi pustaka dengan pendekatan kualitatif dan interpretatif. Kajian dilakukan melalui analisis tematik dari literatur akademik, regulasi, dan laporan industri, serta menggunakan kerangka teori Agency Theory dan Technologi Acceptance Model (TAM) untuk memahami dinamika pengawasan dan adopsi teknologi digital. Hasil penelitian menunjukkan bahwa tata kelola syariah yang kuat dan berbasis teknologi dapat mengurangi risiko ketidaksesuaian syariah (shariah non compliance risk), memperkuat akuntabilitas, dan meningkatkan kepercayaan nasabah. Di samping itu, keberhasilan digitalisasi sangat bergantung pada kolaborasi multi-stakeholder, kapasitas sumber daya manusia, regulasi yang adaptif, dan keamanan siber. Kesimpulan penelitian menegaskan bahwa integrasi Shariah Governance  dan digitalisasi merupakan keharusan strategis untuk mendukung keberlanjutan dan daya saing perbankan syariah di era digital.
THE ROLE OF HISTORY TEACHERS IN SHAPING DIFFERENCES IN STUDENTS' LEARNING INTEREST AT SMA NEGERI 1 PALASA Yuli; Lukman; Ika Nur Jayanti; Hasan
Journal of Education and Teaching Learning Vol.4 No.1 July (2026)
Publisher : PT MEDIA JURNAL DAN PENDIDIKAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59211/mjpjetl.v4i1.355

Abstract

This research is motivated by the differences in students' learning interest in history learning, which potentially affect the effectiveness of the learning process, thereby requiring teachers to perform their roles optimally. This study aims to describe the role of history teachers in addressing the differences in learning interest among Grade X students at SMA Negeri 1 Palasa. The conceptual framework refers to Sardiman's theory of teacher roles, which includes the roles of informant, organizer, motivator, director, initiator, transmitter, facilitator, mediator, and evaluator, as well as the theory of learning interest based on indicators of students' feelings of pleasure, involvement, interest, and attention. This study utilized a descriptive qualitative approach. Data were obtained through observation, interviews, and documentation, with informants consisting of one history teacher and nine students selected using a purposive sampling technique. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results showed that the teacher had performed various roles optimally through the use of varied learning methods and media, classroom management, motivation provision, and continuous evaluation, thereby successfully increasing students' attention, involvement, and interest in history learning. Thus, the role of the history teacher contributes significantly to accommodating differences in students' learning interest and creating a more effective learning experience.  
Developing a Digital Flipbook for IPAS Learning to Enhance Students’ Scientific Literacy Amran, Muhammad; Umar, Indah Inriani; Lukman; Sahabuddin, Erma Suryani
Tadris: Jurnal Keguruan dan Ilmu Tarbiyah Vol 11 No 2 (2026): Tadris: Jurnal Keguruan dan Ilmu Tarbiyah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/tadris.v11i2.30691

Abstract

The rapid integration of digital technologies into elementary education necessitates the development of interactive learning media that are pedagogically grounded, curriculum-aligned, and accessible. This study aimed to develop a digital flipbook for Natural and Social Sciences (IPAS) learning, designed to support the enhancement of scientific literacy among fourth-grade elementary school students. Despite growing scholarly attention to digital flipbooks, a critical gap persists in the literature regarding the development of curriculum-based interactive flipbooks that explicitly integrate scientific literacy indicators, multimedia content, and QR-code accessibility for IPAS learning at the elementary level. This study employed a Research and Development (R&D) design following three stages of the ADDIE model: analysis, design, and development. Data were collected through classroom observations, semi-structured teacher interviews, expert validation sheets, and practicality questionnaires administered to teachers and students. Both qualitative and quantitative data were analyzed descriptively. The developed digital flipbook encompasses learning materials, instructional videos, interactive games, QR codes, and structured evaluation activities. Expert validation yielded highly favorable results, with scores of 91.2% for media aspects and 87.5% for content aspects, both categorized as very feasible. Practicality testing produced scores of 97.7% from teachers and 99.7% from students, likewise classified as very feasible. These findings confirm that the digital flipbook is valid, practical, accessible, and contextually appropriate for supporting IPAS learning and scientific literacy among elementary school students. The study provides a replicable model for the development of contextual, interactive, and curriculum-aligned digital learning media within the Merdeka Curriculum framework.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT DI KANTOR KELURAHAN KADIDI KABUPATEN SIDENRENG RAPPANG Jamal, Jusnita; Lukman; Andi Nilwana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.63773

Abstract

Public service is one of the fundamental functions of government in meeting the needs of society and is an important indicator of the success of government administration. As a government unit that interacts directly with the community, the sub-district office plays a strategic role in providing public services. However, initial observations at the Kadidi Sub-District Office, Sidenreng Rappang Regency, indicated a gap between community expectations and the implementation of services in practice, including procedures perceived as complicated, service completion that was not always timely, and information regarding service requirements that had not been communicated optimally. These conditions may reduce community satisfaction, highlighting the need for an empirical study of the effect of service quality on community satisfaction. This study aims to examine the quality of public services, assess the level of community satisfaction, and determine the effect of service quality on community satisfaction at the Kadidi Sub-District Office, Panca Rijang District, Sidenreng Rappang Regency. This study is based on the concept of public service stipulated in Law Number 25 of 2009, Kotler’s (2016) theory of service quality consisting of five dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy, as well as the concept of community satisfaction measured through indicators of service procedures, service requirements, clarity of service officers, officer discipline, and service responsibility. This study employed a quantitative approach using a survey method. The population consisted of 3,435 residents of Kadidi Sub-District, with a sample of 97 respondents determined using the Slovin formula with a 90% confidence level and a 10% margin of error, employing simple random sampling. Data were collected through observation, questionnaires, and literature review, and were subsequently analyzed using descriptive statistics, validity and reliability tests, and simple linear regression analysis with the assistance of IBM SPSS Statistics. The results showed that the quality of public services at the Kadidi Sub-District Office was categorized as very good, with an achievement rate of 82.6%, while the level of community satisfaction was also categorized as very good, with an achievement rate of 81.6%. The reliability test indicated that both research instruments were valid and reliable, with Cronbach’s Alpha values of 0.922 and 0.861, respectively. The regression analysis produced the equation Y = 4.671 + 0.678X, with a correlation coefficient (R) of 0.883, indicating a very strong and positive relationship, and an R Square value of 0.779, meaning that service quality explained 77.9% of the variation in community satisfaction. The F-test result (334.884; sig. 0.000) and t-test result (18.300; sig. 0.000) demonstrated that service quality had a positive and significant effect on community satisfaction; therefore, H0 was rejected and H1 was accepted.
Co-Authors A. Alifiya Tenriesa A.A. Ketut Agung Cahyawan W Abd Karim Hadi Abdul Rahim Achmad Tarmidzi Anas Ade S. Anhar Agus Sugianto Ahken Kelvin Sampe Angin Ahmad Fauzi Saifuddin Ahmad Ridfah Ainul Mardiana Aji Prasetyo Aldetia Farendi Alfiani, Ananda Aliya Farsya Aliya Farsya Amelia Defrianti Putri Amrah Kasim Ana Mardiana Andi Nadila Putri Faisah Andi Nasrawati Hamid Andi Nasrawaty Hamid Andi Nilwana Andi Nurahmy M Andi Salsabila Andi Widjannah Afdhal Andini Fairuz Alifah Anthony Holly Apriani, Fitria Ariansyah Ariel Syahputra Tandi Pasang Arifin, Muh. Indra Ariyani, Etika Arthur C Bida Aryati As'ad, Khaira Ummah Febrian Asad, Muh.Arisal Asbah Asdar, Muhammad Dasril Asri Ainun Astinah, Andi Auditya, Muhammad Raihan Ayang Armelita Rosalia Ayuningrum, Uci Azzahra Rahmatan Anwar BADRUS SOFI Badrut Ali Bakti, Rizki Yusliana Bangun, Yakobus K. Bau Ratu Bella Putri Amelia Dadang Juandi Dalle, Asriah Daromes , Fransiskus E. Desi Anggreani Edi Edison Edison Emigawaty Eneng Isti Alpiyanti Erfina Erma Suryani Sahabuddin Erna Erwin Akhmad Zainul Eva Wardah Fadillah, Ardana Fadlillah Faradillah Siahaan, Yanty Fauzi Ahmad Muda Fawwaz Sakhi Faturrahman Fiatur Rocmah Firman Nugraha Putra Firmansyah, Ary Firzhal Arzhi Jiwantara Fitriah Gita Maharani Hasanuddin Gunaedy Utomo Hapzi Ali Hasan Hasjim, Munira Herwandi Sape Hidaya Hijril Ismail, Hijril Hilwa Anwar Holly, Anthony Hulfian, Lalu Ihwan Ika Citra Pratiwi Ika Nur Jayanti Ika Zaskia Indarwati Indradewa, Rhian Inriati Lewa Insarullah, Insarullah Irma Andrianti Irna Ningsi Amalia Rachmna Ismail Jamal, Jusnita Jarnawi Afgani Dahlan Jasin, Hamida A. Julia Julianti Julkariadi, Muhammad Jumriani Juraid Abdul Latief Jusu, La Kaharuddin Kasim, Chelsea Kasmawati Khaerul Ihsan Lamanda Lintang Lestari Leris Pasuang Lesmana Prawira Kusumah LILIS DWI FARIDA Limbunan, Excel Lukita, Merlin LUKMAN ANAS M. Samsul Arifin Maharani M Pamarung Mahfud M Gamar Manipi, Ilham Mardan Mardiana, Ana Marlina Marselinus Asri Maulani, Armi Maulidin Mega Fatimah Rosana Melany Mustika Dewi Miftahul Ulum Mila Karmila Mila Tamrin Misnah Misnah Moh.Rizky Mohammadong Mubarokhah, Lailatul Muchlis, Khaerunnisa Muh. Darwis Muhammad Albahi Muhammad Ikbal Muhammad Irham Muhyiddin A.M Hayat Mukhlisul Muzahid Multazam Dwi Parista Muna, Rochmatul Munawarah Musfirah MUSLIMIN Nady Febri Ariffiando Nasution, Romadon Natriani Syam Natriani Syam, Natriani Nur Akmal Nur Hidayat Nurdin Nurabdillah, Baeti Nurdin Nurna Ningsih Nurna Ningsih Nursakinah, Jysa Nuruddin Kafy El-Ridlo Nurul Hafipa Majid Nurul Hidayah Ilyas Nurul Ilmi Musfa Nurul Istiqamah Nurul Safitri Nusrotul Bariyah Olyvia Prameswari Paulus Tangke Prima Abdiguna, Aidhil Pudak Wangi, Sekar Putri Awdiani, Dhea Rachman, Irna Ningsi Amalia Rachmasari Pramita Wardhani Rafeyfa Asyla Arianti RAHAYU, CANDRA Rahmadani, Sukri Rahmadania, Cahya Rahmatia Rahmawati Syam Rahmawati, Ismatu Randitha Missouri Rasni Rezky Gunawan Rifvo Putra Herlambang Ririn Rismayanti Rita Setiani Ritha Tuken Rizka Amalia Robert Jao Rotamaro, Sahnan Rozi Andrini Saba Pasinggi, Yonathan Safira, Meylia Safira, Safra Safitri, Marcelina Via Hanadya Salahudin Salahudin Saleh, Firman Salma Coni Salman, Nola Fibriyanti Bte Salsabila Sam Hermansyah Sambara, Piether Magi Sanjaya, Erie Saparingga M. Zaini Sapri Sapri Sapri Saputri, Annisa Sayuti Malik Selang, Kamaruddin Sellang, Kamaruddin Selvia Sarungu Sepryanto Fernandus D Septina Rana Aqillah Setia Budi Setiawan, Rico Siti Fatimah Abdul Latif Siti Hasanah Siti Norhidayah Sopiyan, Wawan Sri Jamilah Sukma Sulardi . SULASTRI Supriadi SUPRIATIN Sutoyo Suwandi Ng Syafira Anggraini Syafruddin Syarifoeddin, Elya Wibawa Syobri, Nazalus Tenri Batari, Andi Firqatun Najiah Tiassari Janjang Suminar Titin Wahyuni Tjiang Y. Suryady, Ardi Tufailah, Nabila Uceng, Andi Umar, Indah Inriani Usman Usman M Utina, Toni Wahyu, Reski Wartoyo Wartoyo Wawan Krismanto Widiyanti Kurnianingsih Widya Putri. H Widya Wahyuningsi Windayanti Y. Abbas, Nurfadillah Yelandari Liling Yoggi Dwi Saputra Yonathan S Pasinggi Yuli Yuli Astuti yulia Zaifuddin Zainal, Zaid Zumhur Alamin