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All Journal Vokasi: Jurnal Riset Akuntansi Excellent Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Jurnal Diskursus Islam JPM17: Jurnal Pengabdian Masyarakat Jurnal Berita Sosial Iqra: Jurnal Ilmu Kependidikan dan Keislaman SINERGI: Jurnal Ilmiah Ilmu Manajemen Resona : Jurnal Ilmiah Pengabdian Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Majalah Ekonomi JTP - Jurnal Teknologi Pendidikan International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Terapan Manajemen dan Bisnis Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan ABDI MASSA: Jurnal Pengabdian Nasional Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat ACADEMIA: Jurnal Inovasi Riset Akademik Literatify : Trends in Library Development Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Ranah Publik Indonesia Kontemporer (Rapik) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Social Research Journal of Trends Economics and Accounting Research MASALIQ: Jurnal Pendidikan dan Sains International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Al-Iftah: Journal of Islamic studies and society Jurnal Multidisiplin Sahombu Indonesian Journal of Multidisciplinary on Social and Technology MULTIPLE: Journal of Global and Multidisciplinary Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity Jurnal Ar Ro'is Mandalika (Armada) Juara SD : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Abdi Kimia : Jurnal Pengabdian Masyarakat Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) TEBAR SCIENCE (Jurnal Kajian Sosial dan Budaya) Dialektika : Jurnal Pendidikan Agama Islam Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian Kepada Masyarakat Management Dynamics: International Journal of Management and Digital Sciences JIMEK Scripta Economica: Journal of Economics, Management, and Accounting
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Workload Dynamics and Employee Adaptation Strategies in Coping with Burnout in Three-Star Hotels in Surabaya: A Qualitative Study Zainul Arifin; Abdul Halik; Siti Mujanah
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/m04n7531

Abstract

This study addresses the limited attention given to workload dynamics and burnout adaptation strategies among employees of three-star hotels in Surabaya, particularly within a business-city context. The originality of this research lies in its focus on “organic adaptation strategies” that emerge naturally from employees’ social interactions rather than formal organizational systems. The objective of this study is to explore the dynamics of employee workload and identify the adaptation strategies used to mitigate burnout. A qualitative descriptive approach with a case study design was employed, using in-depth semi-structured interviews, participatory observation, and documentation. Informants were selected through purposive sampling from operational departments. The findings reveal that workload is fluctuative yet consistently high, driven by multitasking demands, limited human resources, and high service expectations. These conditions trigger burnout manifested in emotional exhaustion, depersonalization, and reduced personal accomplishment. Employees respond through individual coping (e.g., prioritization and withdrawal) and social coping (e.g., teamwork and humor), with social strategies proving more effective in sustaining resilience. The study implies that hotel management should integrate psychological well-being into operational policies and formalize informal adaptive practices to create a more sustainable and human-centered work environment.
Dekonsentrasi Aset Muhammadiyah: Model Tata Kelola Organisasi Keagamaan dalam Perspektif Keadilan Distributif M Shoim; Abdul Halik; Siti Mujanah
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114196

Abstract

The phenomenon of uneven national asset concentration in Indonesia serves as the backdrop for this study. Amidst this condition, Muhammadiyah emerges as an institutional outlier with an asset deconcentration model that distributes wealth through a widespread network of charitable enterprises. This article aims to construct a conceptual model of Muhammadiyah's asset deconcentration within a distributive justice framework and to formulate theoretical propositions derived from this practice. Employing a qualitative approach through content and document analysis of primary and secondary sources from the 2010–2025 period, this study finds that Muhammadiyah's asset deconcentration operates through three integrated mechanisms: structural decentralization, sectoral diversification, and cadre regeneration, with productive waqf as a key instrument. The study also identifies a dialectical tension between legal-formal centralization and operational decentralization, which paradoxically serves as a long-term asset protection mechanism. As a theoretical contribution, this article proposes that the combination of centralized ownership and decentralized management in faith-based organizations is a significant determinant of the sustainability of economic benefit distribution. This model offers a wealth redistribution pathway that does not rely entirely on state or market mechanisms and holds cross-contextual relevance for asset management in faith-based organizations in developing countries.
Perbandingan Perhitungan Kalkulasi Biaya Menggunakan Metode Traditional Costing dan Activity Based Costing Rina Sandora; Abdul Halik; Siti Mujanah
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114395

Abstract

The current high level of market competition is often not accompanied by changes in cost accounting systems for calculating product costs. The use of traditional cost accounting systems is starting to be abandoned, especially in allocating overhead costs to products. This study aims to accurately determine cost calculations by comparing the results of cost calculations using traditional cost accounting systems with the Activity-Based Costing (ABC) system. The results of this study indicate that cost calculations with the Activity Based Costing (ABC) system are more accurate than the traditional cost accounting system. The cost calculation using the traditional system obtained a cost per unit for product type A of Rp. 39.238 and product type B of Rp. 29.013. The results of Activity Based Costing (ABC) obtained a cost per unit for product type A of Rp. 37.034 and product type B of Rp. 31.417.
MODEL MANAJEMEN PEMASARAN JASA PENDIDIKAN PONDOK PESANTREN AL-IKHLAS LAMPOKO Muhammad Sain; H. Jamaluddin Ahmad; Syarifuddin Yusuf; Abdul Halik
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 2 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i2.3305

Abstract

Pondok Pesantren Al Ikhlash Lampoko telah menunjukkan kontribusinya dalam pendidikan, yang tercermin dari meningkatnya jumlah pendaftar setiap tahunnya. Namun, belum ada model manajemen pemasaran jasa pendidikan yang dirancang secara sistematis dan strategis guna memperluas daya tarik serta meningkatkan daya saing lembaga. Oleh karena itu, penelitian ini bertujuan untuk menganalisis model pemasaran jasa pendidikan dalam meningkatkan brand image Pondok Pesantren Al Ikhlash Lampoko Kabupaten Polewali Mandar (Polman). Penelitian menggunakan pendekatan kualitatif dengan sumber data primer yang diperoleh dari wawancara dengan Kepala Pesantren, Kepala Tata Usaha, staf administrasi, staf pengajar, serta santri yang aktif terlibat dalam kegiatan pemasaran pesantren. Teknik analisis data dilakukan melalui lima tahapan, yaitu perumusan masalah, kajian teori, pengumpulan data lapangan, analisis data, dan penarikan kesimpulan. Pendekatan ini digunakan untuk memahami secara holistik strategi pemasaran yang diterapkan dan dampaknya terhadap citra lembaga. Hasil penelitian menunjukkan bahwa model manajemen pemasaran yang diterapkan memberikan dampak positif terhadap peningkatan jumlah pendaftar, keterlibatan masyarakat, dan pengakuan eksternal terhadap eksistensi pesantren.
DISTORTIONS IN IKU-BASED PERFORMANCE MEASUREMENT SYSTEMS: AN EMPIRICAL STUDY ON KPP PRATAMA Lis Mintarti; Siti Mujanah; Abdul Halik
Journal of Industrial Engineering & Management Research Vol. 7 No. 3 (2026): June 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i3.718

Abstract

This study aims to evaluate the effectiveness of a performance measurement system based on Key Performance Indicators (KPIs) in representing organizational performance in the Primary KPP for the 2023–2025 period. In contrast to previous research that focused on aggregate achievements, this study focused on the analysis of indicator design, weighting systems, and potential distortions in performance measurement. The research uses a quantitative approach with a descriptive-evaluative method and utilizes secondary data in the form of performance indicator achievements. The analysis includes descriptive analysis, trends, and gaps between indicators. The results showed that despite the high aggregate achievement, there was a significant imbalance between the indicators that indicated distortion. This study concludes that the effectiveness of the measurement system is not only determined by the achievements, but also by the quality of the indicator design, weighting, and balance between performance components.
Pendampingan Penyusunan Rekomendasi Perbaikan Standar Layanan Bantuan Hukum Berbasis Evaluasi Implementasi Permenkumham Nomor 4 Tahun 2021 Sultoni Fikri; Abdul Halik
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2026): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v2i4.2665

Abstract

Implementasi Peraturan Menteri Hukum dan Hak Asasi Manusia Nomor 4 Tahun 2021 tentang Standar Layanan Bantuan Hukum masih menghadapi berbagai tantangan yang berpotensi menghambat optimalisasi akses terhadap keadilan bagi masyarakat miskin dan kelompok rentan. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi hambatan implementasi regulasi serta menyusun rekomendasi perbaikan kebijakan berbasis kebutuhan lapangan. Metode yang digunakan adalah pendekatan partisipatif melalui wawancara mendalam, forum group discussion (FGD), dan analisis evaluasi kebijakan yang melibatkan Kantor Wilayah Kementerian Hukum Jawa Timur, pemerintah daerah, dan organisasi bantuan hukum. Hasil kegiatan menunjukkan adanya kendala pada aspek pengawasan, keterbatasan pendanaan, gangguan sistem digital SIDBANKUM, serta belum optimalnya layanan bantuan hukum nonlitigasi. Berdasarkan temuan tersebut, disusun rekomendasi penguatan kelembagaan pengawasan, reformasi pembiayaan, optimalisasi sistem digital, dan pengembangan layanan nonlitigasi. Hasil ini penting sebagai masukan bagi perbaikan kebijakan bantuan hukum yang lebih efektif, akuntabel, dan berkeadilan.
PENGARUH LITERASI KEUANGAN DIGITAL, MOTIVASI DIRI, PERSEPSI KEMUDAHAN, DAN PENGARUH SOSIAL TERHADAP MINAT INVESTASI REKSADANA: PERAN MEDIASI EFIKASI DIRI KEUANGAN PADA GENERASI MILENIAL Bondan Wicaksono; Abdul Halik; Siti Mujanah
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i3.11649

Abstract

The wide gap in digital financial inclusion and literacy, according to OJK data, and the surge in young investors, are the background to this research. This issue requires strengthening psychological confidence to improve millennial financial decisions. The focus of this research is to analyze the influence of digital financial literacy, self-motivation, perceived ease of use, and social influence on mutual fund investment interest through the mediation of financial self-efficacy. An explanatory quantitative approach was applied by distributing questionnaires to 150 millennial respondents in South Jakarta. The collected data were analyzed structurally using the SEM-PLS method through a bootstrapping technique of 5,000 subsamples. The quantitative data test results proved that the path coefficient values ​​of digital literacy (beta = 0.312), platform ease of use (beta = 0.267), and social influence (beta = 0.224) had a significant positive effect on financial self-efficacy. Directly, self-motivation (beta = 0.289) and financial self-efficacy (beta = 0.418) were shown to significantly increase investment interest. The study's main conclusion confirms that financial self-efficacy acts as a partial mediator, successfully bridging external factors into actual investment behavior. Financial platform developers are recommended to integrate integrated digital education and intuitive interface design to stimulate millennials' investment confidence. ABSTRAK Tingginya gap inklusi dan literasi keuangan digital berdasarkan data OJK serta lonjakan investor muda melatarbelakangi penelitian ini. Masalah tersebut menuntut adanya penguatan keyakinan psikologis agar keputusan finansial milenial menjadi lebih akurat. Fokus penelitian ini adalah menganalisis pengaruh literasi keuangan digital, motivasi diri, persepsi kemudahan, dan pengaruh sosial terhadap minat investasi reksadana melalui mediasi efikasi diri keuangan. Pendekatan kuantitatif eksplanatori diterapkan dengan menyebarkan kuesioner kepada 150 responden generasi milenial di Jakarta Selatan. Data yang terkumpul dianalisis secara struktural menggunakan metode SEM-PLS melalui teknik bootstrapping 5.000 subsampel. Data kuantitatif hasil pengujian membuktikan nilai koefisien jalur dari literasi digital (beta = 0,312), kemudahan platform (beta = 0,267), dan pengaruh sosial (beta = 0,224) berpengaruh positif signifikan terhadap efikasi diri keuangan. Secara langsung, motivasi diri (beta = 0,289) dan efikasi diri keuangan (beta = 0,418) terbukti meningkatkan minat investasi secara signifikan. Simpulan utama penelitian menegaskan bahwa efikasi diri keuangan bertindak sebagai mediator parsial yang sukses menjembatani faktor eksternal menjadi perilaku investasi aktual. Pengembang platform finansial direkomendasikan untuk mengintegrasikan edukasi digital terpadu dan desain antarmuka yang intuitif guna menstimulasi rasa percaya diri milenial dalam berinvestasi.    
Kepuasan Kerja Sebagai Mediator Dalam Hubungan Stres Kerja, Motivasi, Dan Dukungan Organisasi Terhadap Kinerja Karyawan: Tinjaun Literatur Khairil Anwar; Abdul Halik; Siti Munajah; Pardomuan Pardosi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 5: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i5.16643

Abstract

Penelitian ini bertujuan untuk mengkaji peran kepuasan kerja sebagai mediator dalam hubungan antara stres kerja, motivasi, dan dukungan manajemen terhadap kinerja karyawan. Tinjauan literatur ini mencakup berbagai studi yang menunjukkan bahwa stres kerja dapat berdampak negatif pada kinerja karyawan, sedangkan motivasi dan dukungan manajemen cenderung meningkatkan kinerja. Kepuasan kerja diidentifikasi sebagai faktor kunci yang menghubungkan variabel-variabel tersebut, di mana tingkat kepuasan kerja yang tinggi dapat mengurangi dampak negatif dari stres dan meningkatkan respons positif terhadap motivasi dan dukungan manajemen. Temuan dari penelitian ini diharapkan dapat memberikan wawasan bagi organisasi dalam mengelola faktor-faktor yang memengaruhi kinerja karyawan, serta menekankan pentingnya menciptakan lingkungan kerja yang mendukung kepuasan karyawan.
PENGARUH FCF DAN KEBIJAKAN DIVIDEN PADA PEMBIAYAAN DAN UTANG PERUSAHAAN Kusuma Wijaya; Siti Mujanah; Abdul Halik
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/xz51c707

Abstract

The goal of this study is to look at how dividend policy and free cash flow affect the debt and financing policies of industrial companies. This study takes a quantitative approach by looking at financial statements from industrial companies listed on the Indonesia Stock Exchange from 2021 to 2025. This sampling method used purposive sampling, which means choosing samples based on certain criteria (in this case, the study's goals). It included 13 companies for a five-year observation period. We used statistical software to figure out descriptive statistics, frequency counts, and percentage scores from the data we collected. We also used classical assumption tests, multiple linear regression analysis, and hypothesis tests. The study used purposive sampling to choose a sample of 65 financial reports. We used SPSS version 24's analysis tools to work with the data we got. This study used classical assumption tests and normality tests to do hypothesis testing with multiple linear regression methods. The results show that dividend policy has a big effect on how companies handle their finances and debts. Free cash flow also shows that the industrial sector has a big effect on how companies get money and how they handle debt.
The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable Mulyanto Nugroho; Abdul Halik
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2468

Abstract

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.
Co-Authors - Hwihanus A. Irma Suryani Abdullah Thahir Achmad Maqsudi Achmad Yanu Alif Fianto Achmad Yanu Aliffianto Adhisti Adinda Putri Adinda Jennifer Pardede Agus Hermanto Agustinus Hilarius Himamosa Ahdar Ahmad Akbar Ahmad Mudabbir Pencalang Aida Ayu Alfian Shaddam Syafei Ali Rahman Amir Patintingan Anggraeny Puspaningtyas Anisatul Sofiyah Ardianto Asy Nur Syamsih Aziz, Muhamad Choirul Bahri, Salmi Yuniar Bondan Wicaksono Budhi Hartanto Cahyaningthyas, Afifa Devi Cindy Chintya Aristarini Daniel Filbert Darmawati DARYONO Dea Ayu Maharani Andris Dea Nabilah Idraki Dody Hartono dan Ramayanto Dony Perdana Dwi Fitrianti Eka Hadiwijaya Eko Budiono Endah Budiarti Endah Budiarti Endah Budiarti Endang Sri Wahyuni Erlinda Dwi Puspitasari Erni Puspanantasari Putri, Erni Puspanantasari Estik Hari Prastiwi Febrianti, Reni Firman Gaeldeba Garaika Galang Berlyne Ramadhan Gatronado Garaika H. Jamaluddin Ahmad Hakim Muttaqim Hakim Muttaqim Hakim Muttaqim Hamdana Hamdanah Hartono Hartono Hasmaini Ida Aju Brahma Ratih Indriyana Widyastuti Isfah Jamaluddin Iyan Jaka Purnama Joko Priyono Khairil Anwar Kusuma Wijaya Laila Mufida Lis Mintarti M Farrel Haidar Ali M Shoim M. Adhi Prasnowo M. Nasri Hamang Machsun Machsun Mahsyar Mahsyar Idris Mimiasri Mimiasri Mohammad Amin Mrs. Nurlela Mudfainna Muhamad Nafi' Asrori Muhammad Alwi Muhammad Asri Muhammad Athallah Syahrul Ramadhan Muhammad Ilyas Muhammad Isra Muhammad Sain Muhammad Saleh Muharram Mukhsinah Mukhsinah Mukhsinah, Mukhsinah Munawir Saharuddin MUSLIMIN Musyarif Muzdalifah Muhammadun Nugroho, Mulyanto Nur Esa Nur Hidayati Nur, Hasruddin Nurfadillah Nurhadi, Muizzu Nurkhafifah Kasau Nurul Annisa Asrul Nurul Hikmah Hayati Sultan Okky Nur Susanto Pardomuan Pardosi Pipit Fadilatul Fitri Putri Sesanti, Wiwit Ryzki Ratnaningsih Ratnaningsih Rayhani Ichsan Razin Auliaur Regita Cahyani Rina Sandora Ritha Tuken Saputra Hadiwinarto Sirajuddin Siti Mujanah Siti Mujanah Siti Mujannah Siti Mujannah Siti Munajah Sitti Jamilah Amin Slamet Riyadi Slamet Riyadi Sri Budi Kasiyati Sri Budi Kasiyati Sukriyadi, Sukriyadi Sultoni Fikri Suprianto Suryadi Rasyid Syahputra, Dicky Syarifuddin Yusuf Taufik Andriadi Trida Trisno Zuono Ulfah, Sitti Maria Usman Wiwik Handayani Yahya Kurnia Hanjaya Yonathan S Pasinggi Yoni Evan Pratama Zainul Arifin Zulfiani ramaadhani azis