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All Journal Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Gender Equality: Internasional Journal of Child and Gender Studies Journal of Applied Information, Communication and Technology (JAICT) Jurnal Teknologi Sistem Informasi dan Aplikasi Harmoni Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Religion and Society Jurnal Ners JIKA (Jurnal Informatika) Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Jurnal Mekanik Terapan PENGABDI: Jurnal Hasil Pengabdian Masyarakat International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Ekonomi Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Society: Jurnal Pengabdian Masyarakat Journal of Applied Accounting And Business (JAAB) Jurnal Riset Agama Jurnal Lektur Keagamaan Jurnal Ledalero Journal of Computer Engineering: Progress, Application and Technology Integritas Terbuka: Peace and Interfaith Studies AMMA : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Inovasi Teknologi Terapan IWTJ : International Water Transport Journal APPA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Ilmiah Amicus Curiae JURNAL PENA PAUD JPMFKI International Journal of Economics, Business and Innovation Research Media Penelitian dan Pengembangan Kesehatan Indonesian Journal of Economics, Business, Accounting, and Management JURNAL SOSIAL TERAPAN (JSTR) Jurnal Sipil Sains Terapan
Daffa, Muhammad
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Factors Affecting Earning Management Miftah, Munasiron; Daffa, Muhammad; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Quick Response Anti-Theft Measures in Jewelry Stores and Banks Utilizing the Internet of Things Widodo, Sarono; Bramantyo, Hutama Arif; Wardihani, Eni Dwi; Yulianto, Taufiq; Helmy, Helmy; Wasito, Endro; Daffa, Muhammad; Yuliana, Lutfi
JAICT Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/jaict.v9i1.5113

Abstract

The act of theft is a prevalent criminal activity within society, particularly observed in financial institutions and jewelry establishments, owing to the significant economic worth associated with valuable assets like currency, gold, and diamonds. Certain locations lack an integrated security system that interfaces with law enforcement, hence posing challenges for victims to report criminal incidents, particularly in cases involving armed or violent attackers. Hence, the purpose of this final project tool is to streamline and expedite theft reporting by leveraging the capabilities of the Internet of Things. This tool gathers empirical data in the form of visual representations, geographical coordinates, and temporal information pertaining to an incident. The development process employs the waterfall methodology, characterized by an average data transmission speed of 21.5 seconds and a database-to-telegram latency time of around 3.85 seconds. The complete duration encompassing the stages of detection and subsequent notification via telegram amounts to approximately 25.35 seconds. The test results indicate a location tolerance of around 5-10 meters relative to the test spot.
Analisis Kinerja Keuangan Pemerintah Nagari Situmbuk Tahun 2018-2022 Daffa, Muhammad; Mustika, Rasyidah; Andriani, Wiwik
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.251

Abstract

This research aims to determine the financial performance of Tanah Datar Nagari Situmbuk Regency 2018-2022. The research paradigm used is descriptive qualitative. Research methods namely case studies. Data collection techniques using in-depth interviews, observation and study document. Research results The research results show that the value of the financial dependency ratio Nagari Situmbuk in 2018-2022 tends to experience an increase every year. With value The highest regional financial dependency ratio occurred in 2021, namely 99.73% and the lowest ratio value in 2020 was 99.42%. Results of efficiency ratios from 2018-2020 categorized as quite efficient, and in 2021 Nagari Situmbuk will be categorized as efficient, so This states that there will be changes from 2020 to 2021, regarding the realization of spending. The decline in the operational expenditure matching ratio amidst an increase in total operational expenditure as well as total regional expenditure in Nagari Situmbuk indicating that total expenditure other than operational expenditure in Nagari Situmbuk experienced increases and decreases. Although a percentage fee in Nagari Situmbuk is quite high. With the highest ratio of capital expenditure to total expenditure in the year 2018, namely 45.96% and the lowest ratio value in 2021 was 14.20%
The Influence Of The Perception Of Business Actors About Accounting, Accounting Knowledge And Business Scale On The Use Of Accounting Information For MSMEs In The Special Region Of Yogyakarta Daffa, Muhammad; Nurkhin, Ahmad; Aziza, Maghfira Nur; Wedadjati, Ratna Sesotya
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

The Indonesian government recognizes the importance of Micro, Small and Medium Enterprises (MSMEs) in reducing poverty and improving national economic well-being. As an economic development strategy, the empowerment of MSMEs is considered important for regional and national economic growth. The focus of this study was to evaluate how the perception of MSMEs about accounting, accounting knowledge and business scale affect the use of accounting information in the Special Region of Yogyakarta (DIY) with a total of about 324,000 MSMEs. The methodology of this study is quantitative, using a survey with a sample of 106 respondents through purposive sampling techniques from the MSME population in DIY. Data were collected through questionnaires and analyzed using SPSS version 25 to perform descriptive analysis, classical assumption test and multiple regression (t test and partial coefficient of determination). The results showed that accounting knowledge and business scale significantly influenced the use of accounting information by MSMEs, while perceptions of accounting did not. Accounting knowledge has a strong positive influence with a significance value of 0.370 (p<0.05), confirming the need to improve understanding of accounting among MSMEs. The scale of the business also had a positive effect with a significance value of 0.044 (p<0.05), indicating that the larger the business, the more likely it is to use accounting information effectively. On the other hand, perceptions of accounting showed no significant influence with a significance value of 0.743 (p>0.05), suggesting that attitudes towards accounting may be less relevant than factual knowledge. In conclusion, MSMEs in DIY must improve accounting knowledge to utilize accounting information more effectively, supporting growth and business continuity. Government and consultants are advised to provide training aimed at improving accounting knowledge. Future studies may broaden the scope by including other variables such as the education of business actors, the age of the company, and good governance practices for a more comprehensive and in-depth analysis.
Peran Komunikasi Media Sosial Dalam Meningkatkan Kesehatan Mental Efendi, Erwan; Salam, Muhammad Abrar Haq; Daffa, Muhammad; Sanjaya, Shendy; Azmi, Rifka Nur
Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan Vol 14 No 2 (2023): Al-Hikmah Media Dakwah, Komunikasi, Sosial dan Kebudayaan
Publisher : DEPARTEMENT OF COMMUNICATION AND ISLAMIC BROADCASTING STUDIES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/hikmah.v14i2.7639

Abstract

Mental health is a person's state of life, namely a state of self-evaluation of one's feelings, including aspects such as self-esteem, physical strength, self-control ability, etc. Mental health is a person's ability to deal with stress or depression. On this occasion, according to mental health, it is an optimal combination or harmony between various mental activities and the ability to deal with simple mental problems that a person faces, as well as the ability to feel feelings of happiness and good strength. But many people are now unable to maintain mental health due to increasing depression. The researcher's research method uses a qualitative approach. This qualitative approach was taken to obtain more accurate and meaningful data. Research using a qualitative approach method used by researchers is library research, namely a series of activities relating to library data collection methods starting from books, scientific works, and national journals. The conclusion from this research is that social media is very important in the spread of mental health. It can be seen from the data above that almost all people in the modern era now use social media, from children and teenagers to the elderly. Various social media content that talks about mental health can get a lot of followers and can help them recover from the depression they are experiencing.
Perbedaan Maf’ul Muthlaq dan Masdar Berdasarkan Perspektif Ulama Nahwu Rija, Muhammad; Prayitno, Hadi; Rizki, Ahmad; Daffa, Muhammad; Milah, Aang Saeful
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 5 No. 2 (2024): December 2024
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v5i2.182

Abstract

Ilmu Nahwu (gramatika bahasa Arab) merupakan salah satu cabang linguistik (ilmu lugah) dalam bahasa Arab yang mempelajari kaidah-kaidah dalam kebahasaan Arab. Diantara pembahasan dalam Ilmu nahwu yaitu Maf`ul Muthlaq dan Masdar, dimana pada kedua isim ini memiliki kesamaan dalam bentuknya, namun juga tidak dapat dikatakan sama. Maka dari itu, penulis menjadikan perbedaan dari kedua isim tadi sebagai pokok pembahasan dalam jurnal ini. Dalam penyusunan jurnal ini penulis menggunakan pendekatan kajian pustaka, yang mana penulis mengumpulkan berbagai sumber data baik dari artikel maupun buku yang terkait dengan tema jurnal ini. Selain itu, penulis juga menggunakan metode kualitatif komparatif, yaitu menganalisis data untuk dapat menemukan persamaan dan perbedaan dari tema yang kami angkat. Hasil penelitian dalam jurnal ini berupa penjelasan mengenai Maf`ul Muthlaq, Masdar, dan tentunya perbedaan antara keduanya berdasarkan prespektif Ahli Nahwu.
PENGENDALIAN BIAYA DAN WAKTU DENGAN METODE CRASH DURATION PADA KETERLAMBATAN PROYEK JEMBATAN KRUENG PEUDADA Daffa, Muhammad; Muhyi, Abdul; Munardy, Munardy
Jurnal Sipil Sains Terapan Vol 6, No 02 (2023): JURNAL SIPIL SAINS TERAPAN
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P2M)

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Abstract

ABSTRAKProyek Jembatan Krueng Peudada merupakan proyek yang dijadwalkan selama dua tahun dari Agustus 2022 hingga April 2024. Proyek ini awalnya direncanakan memakan waktu 15minggu dan membutuhkan anggaran sebesar Rp13.534.735.282,73 hingga bulan Maret. Pada tahap saat ini, realisasi proyek baru mencapai 24,82%, jauh tertinggal dari rencana progres 49,48% hingga bulan Maret. Keterlambatan ini berpotensi berdampak pada jadwal dan anggaran proyek secara keseluruhan, yang menyebabkan penundaan lebih lanjut pada tahap-tahap berikutnya. Penelitian ini bertujuan untuk mempercepat penyelesaian tugas- tugas proyek dengan cara mengurangi risiko keterlambatan lebih lanjut. Data yang diperlukan diperoleh melalui dokumentasi, observasi, dan wawancara, dan dianalisis dengan menggunakan metode Crash Duration. Untuk mengatasi keterlambatan, beberapa analisis skenario percepatan diusulkan. Skenario pertama melibatkan kerja lembur selama dua jam per hari, yang menghasilkan percepatan selama 4 hari dan tambahan anggaran sebesar Rp219.544.837,89. Skenario kedua diusulkan dengan cara kerja lembur empat jam per hari, menghasilkan percepatan selama satu minggu dan tambahan anggaran sebesar Rp613.389.034,22. Sedangkan skenario terakhir, diusulkan kerja lembur enam jam per hari, yang menghasilkan percepatan selama tiga minggu dan tambahan anggaran sebesar Rp2.682.537.529,09. Dengan menerapkan salah satu dari skenario tersebut, akan menghasilkan percepatan kemajuan proyek, mengurangi risiko penundaan lebih lanjut, dan meningkatkan kinerja proyek secara keseluruhan. Namun, pemilihan skenario yang paling sesuai juga harus dipertimbangkan faktor-faktor seperti keterbatasan anggaran, ketersediaan sumber daya, dan potensi pertukaran antara waktu dan biaya. dalam memastikan penyelesaian Proyek Jembatan Krueng Peudada secara tepat waktu dan efisien. Kata kunci: Keterlambatan, Crash Duration, Pengendalian, Jam Lembur.
EVALUATION OF PASSENGER SERVICE ON KMP.SENANGIN ON THE KUALA TUNGKAL – DABO SINGKEP LINE Pujianto, Erli; Ulya, Febriyanti Himmatul; Daffa, Muhammad
IWTJ : International Water Transport Journal Vol. 7 No. 2 (2025): International Water Transport Journal (IWTJ:October)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

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Abstract

Kuala Tungkal Ferry Port is located in West Tanjung Jabung Regency, Jambi Province. Kuala Tungkal Ferry Port has four operating ships: KMP.Sembilang, KMP.Citra Nusantara, KMP.Satria Pratama, and KMP. Senangin. KMP. Senangin is the only ship operating on the Kuala Tungkal – Dabo Singkep route. Several services are not in accordance with regulations and are carried out by ship operators, even though services on board have been regulated by the government to provide a sense of safety and comfort during the crossing. This study aims to determine the level of conformity of passenger services on KMP Senangin with the current Minimum Service Standards and to determine the level of user satisfaction with KMP Senangin passenger service facilities. The method used is an analysis of the level of conformity of the Minimum Service Standards for ferry transportation andCustomer Satisfaction Index(CSI)To determine the level of satisfaction of service users with the current passenger service facilities, the analysis and calculations showed that KMP.Senangin had a level of suitability for passenger services of 77.4%, and a service user satisfaction score of 64.17%..
ANALISIS JALUR EVAKUASI KESELAMATAN DAN KESEHATAN KERJA (K3) PADA GEDUNG UNIVERSITAS MPU TANTULAR LANTAI 1–8 DAN DARI LANTAI 8–1 Manurung, Edison Hatoguan; Sitorus, Berlin P; Wardani, Retno Indriyati Kusuma; Wardiningsih, Sitti; Sukma, Franka Hendra; Purba, Betman Dasuha; Bani, Yoel Gracio; Purnama, Hari; Efruan, Jerry Eduard; Andi, M.; Irawan, Rahayu Clara; Rivai, Muhammad; Harianja, Sovian; Hidayah, Muhammad; Rafiatul, Resky; Daffa, Muhammad; Ginanjar, Pramudyo
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2285

Abstract

Occupational Safety and Health (OSH) is an essential aspect in the management of multi-storey buildings, particularly in emergency situations such as fires, earthquakes, or other hazardous events. One of the key elements in implementing OSH is the availability of safe, clear, and accessible evacuation routes for all building occupants. This Community Service Program (Kuliah Kerja Nyata/KKN) aims to analyze the Occupational Safety and Health (OSH) evacuation routes in the Universitas Mpu Tantular building, which consists of eight floors, focusing on evacuation routes from the 1st to the 8th floor and from the 8th floor to the 1st floor. The method used in this activity was an observational and descriptive approach through direct field observations of evacuation routes, including emergency staircases, evacuation corridors, exit access, and evacuation signage. The results show that the Universitas Mpu Tantular building is equipped with evacuation routes that can be used during emergency conditions. However, several aspects still require improvement, such as the visibility and consistency of evacuation signage on each floor, potential obstacles along evacuation corridors, and the optimization of emergency lighting. This KKN activity contributes to increasing awareness and preparedness regarding Occupational Safety and Health (OSH) implementation through the evaluation of evacuation routes to enhance the safety of building occupants
Factors Affecting Earning Management Miftah, Munasiron; Daffa, Muhammad; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Co-Authors Aang Saeful Milah Achwan, Achwan Agung, Dimas Agus Himmawan Utomo Ahmad Nurkhin Ahmad Rizki, Ahmad Albar, Ibnu Anas Hidayat, Anas Andi, M. Anggara, Indra Anisatur, Rifka Anta Maulana, Achmad Anugraeni, Devitasari Ariyanto Ariyanto Arwansyah , Rifki Astri, Jasya Attala, Ceiza Avrilla, Syafina Nadya Aziz, Riyan Abdul Aziza, Maghfira Nur Azmi, Rifka Nur Azzahra, Nirwana Putri Badrussalam, Robbani Bani, Yoel Gracio Bela Amelia, Cindy Chairunisa, Nabila Dian Chasanah, Munifatul Desta, Nabila Dewi Lestari, Erna Djutalov, Roeslan Dwi Cahyani, Gita Dwi, Dela Dyah Purnamasari Edwar, Ferry Efruan, Jerry Eduard Ekayuliana, Arifia Endro Wasito, Endro Eni Dwi Wardihani, Eni Dwi Erwan Efendi Fajariani, Ratna Fajriah, Yesa Farhamzah Fasha, Nadia Fauzan Azhima, Muhammad Febriyanti, Himmatul Ulya Ferdian Putra, Verry Feriadi, Indra Fitri Wijayanti Ginanjar, Pramudyo Hadi Prayitno, Hadi Hadis Turmudi Hari Purnama, Hari Hariandja, Andy Martahan Andreas Harianja, Sovian Helmy Helmy, Helmy Heri Santoso Hidayah, Muhammad Hutama Arif Bramantyo I, Suhendi Ina Sholihah Widiati, Ina Sholihah Irawan, Rahayu Clara Joenianto, Heroe Kamil, Fabhian Aliy Rajaie Kamil, Izzan Khairul Anwar, Rizki Khansa, Syafinka Khesa Rhafi, Muhammad Kurniawan, Twojar Shahirul Lashwaty, Nina Dewi Leanna Vidya Yovita Liong Ghozaly, Muhammad Manurung, Edison Hatoguan Miftah, Munasiron Mudrikah, Halimatul Muhammad Rivai Muhyi, Abdul Munardy, Munardy Mustika, Rasyidah Nadia Sigi Prameswari Nazwa Fatimah, Adinda Novrihaedi, Dziad Nurmutia, Syahreen Pratama, Fauzan Pujianto, Erli Purba, Betman Dasuha Putu Reza Pratama, I Rafian Syafiq, Fawwaz Rafiatul, Resky Raihan Raihan, Raihan Ranlam Hidayat, Adi Rija, Muhammad Rizki Ramadhani Rois, Ibnu Rubieanti, Yuni Salam, Muhammad Abrar Haq Salsabila Shabirah, Farsya Sanjaya, Shendy Saputra, Aril Sarono Widodo, Sarono Septiana Dwiputri Maharani Septiandi, Ade Simbolon, Cahaya Sitorus, Berlin P Sitti Wardiningsih Solahudin Suhendi Irawan Sukma, Franka Hendra Sumadi Sumardiyono Sumardiyono Syafi'i, Dyan Taufiq Yulianto Tody Ariefianto Wibowo Tri Prasetyo Umami, Lutfa Wardani, Retno Indriyati Kusuma Wedadjati, Ratna Sesotya Wiwik Andriani Yamtana Yamtana, Yamtana Yasmine, Amalia YUDI NUR SUPRIADI Yuliana, Lutfi Zahira Umar, Nuur Zakaria, Rais Athfal Zurnan Alfian