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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Journal of Degraded and Mining Lands Management Jurnal Ekonomi Muamalah Tadbir : Jurnal Studi Manajemen Pendidikan JOURNAL OF CIVIL ENGINEERING, BUILDING AND TRANSPORTATION Pendas : Jurnah Ilmiah Pendidikan Dasar CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Business, Economics and Entrepreneurship Jurnal Bakti Masyarakat Indonesia Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal Informatic, Education and Management (JIEM) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah jurnal ilmiah cerebral medika Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Journal of Economics and Business UBS Buletin Poltanesa LOSARI: Jurnal Pengabdian Kepada Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) PROFICIO: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Abdi Psikonomi Arus Jurnal Sosial dan Humaniora International Journal of Science and Society (IJSOC) JCOMENT (Journal of Community Empowerment) International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Rumoh: Journal of Architecture Kenanga : Journal of Biological sciences and Applied Biology Jurnal Sains Pertanian JEUMPA Berita Kedokteran Masyarakat Tanjungpura International Journal on Dynamics Economics, Social Sciences, and Agribusiness (TIJDESSA) Journal of Religion and Film Ceddi Journal of Information System and Technology (JST) Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Manajemen Rekayasa dan Inovasi Bisnis Indonesian Chimica Letters Dedikasi Saintek Jurnal Pengabdian Masyarakat Amkop Management Accounting Review (AMAR) RJOCS (Riau Journal of Computer Science) Lentera LOGIC : Jurnal Ilmu Komputer dan Pendidikan Islamic Marketing Review Jurnal Eksis Jurnal Staika: Jurnal Penelitian dan Pendidikan Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akademik Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) NGARSA: Journal of Dedication Based on Local Wisdom Jurnal Lingkungan Almuslim Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AT-TABAYYUN: Journal Islamic Studies Khadem: Jurnal Pengabdian Kepada Masyarakat Jurnal Solusi Masyarakat (JSM) PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Islamic Religious Education (INJIRE) Malik Al-Shalih Perkembangan Kajian Sosial Educompassion: Jurnal Integrasi Pendidikan Islam Dan Global Azkia : Jurnal Aktualisasi Pendidikan Islam Malaqbiq : Jurnal Pengabdian kepada Masyarakat. DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Jurnal Rekayasa Mesin RESISTOR: Jurnal Pendidikan Vokasional Teknik Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi International Journal of Interdisciplinary Research Jurnal Sosial Politik Humaniora SAKAAI Kajian Sosial dan Humaniora E-Jurnal Akuntansi e-Journal of Linguistics
Zulfikar
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Development of A Cooperative Digitalization System to Improve Efficiency and Transparency Pramono, Agung; Zulfikar
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3589

Abstract

The rapid expansion of Indonesia’s palm oil sector has increased the importance of cooperatives in supporting the livelihoods of smallholder farmers. Despite their critical role, many cooperatives still depend on manual administrative practices, which often lead to slow reporting, fragmented records, and limited access to reliable information. This study responds to these issues by developing a web-based digital system designed to improve cooperative management and strengthen financial accountability. The research follows a Research and Development approach and applies the Extreme Programming method to ensure that system development remains flexible, iterative, and closely aligned with user needs. Field data were collected through interviews and direct observation at KUD Sawit Jaya UUO Petapahan Makmur Sejahtera. These inputs informed the design of three main system components: a digital member management module, an automated financial transaction module, and an interactive dashboard that presents real-time cooperative information. The system has been fully developed and adopted by the cooperative. Early use indicates clear improvements in administrative efficiency, accuracy of financial records, and transparency of information shared with members. Overall, the system provides a practical digital solution for rural cooperatives and offers a model that can be adapted by other smallholder-based organisations across Indonesia’s palm oil regions.
Language Errors in the Comments Column on Lambe Turah's Instagram Account in 2022 Syahrul Ramadhan; Muhammad Devin Anggara; Zulfikar
e-Journal of Linguistics Vol. 19 No. 1 (2025): January
Publisher : The Doctoral Studies Program of Linguistics of Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/e-jl.2025.v19.i01.p10

Abstract

This study aims to analyze language errors in posts and comments on Lambe Turah's Instagram account in 2022. This study uses the theory of language errors related to word structure proposed by Ghufron as a theoretical basis. The method used is a qualitative descriptive approach, which focuses on the analysis of data collected from the comments column on the Lambe Turah account. Data collection was carried out using the read and note method, where researchers actively read and recorded various language errors found in user comments. The main data source for this study came from various comments posted on the account during 2022. The results of the study showed that there were 37 forms of language errors identified, including errors in basic words, prefixes, clitics, reduplication, acronymization, and prepositions. This general study provides an overview of the extent of language errors that occur in communication on social media, especially on platforms like Instagram, and how variations in these forms of errors can be verified and analyzed based on linguistic theory. These findings are expected to contribute to further research in the field of linguistics, especially related to language phenomena on social media.
Identifying The Distribution Of Golden Snail (Pomacea Canaliculata) During The Rice Crop Harvest (Oryza Sativa L) In Sumberaji Village, Kabuh District, Jombang Regency Widi Ardiansyah; Zulfikar
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1577

Abstract

This study aimed to examine the distribution of the golden apple snail (Pomacea canaliculata) and its ecological associations during the rice harvest stage (Oryza sativa L.) in Sumberaji Village, Kabuh District, Jombang Regency. Fieldwork was conducted from May to June 2025 using a descriptive quantitative design. Data were collected through purposive sampling across four observation plots, each measuring one square meter. Statistical analysis included Pearson correlation to assess the relationship between environmental variables and snail abundance, while the distribution patterns of temperature and pH were evaluated using the Chi-Square Goodness of Fit test. A total of fourteen individuals were recorded across all plots, resulting in an average density of 0.875 individuals per square meter. The highest abundance was observed in the second plot, where water temperature and pH were within the optimal ecological range. The lowest abundance occurred in the fourth plot, with only one individual recorded. Correlation analysis revealed no significant relationship between environmental factors and snail abundance (r = –0.28 for temperature; r = –0.31 for pH; p > 0.05). The Chi-Square test results indicated that the distribution of temperature (χ² = 0.097; p > 0.05) and pH (χ² = 0.065; p > 0.05) did not differ significantly from an even distribution pattern. These findings indicate that temperature and pH conditions at the study site were relatively homogeneous across plots and did not represent dominant determinants of golden apple snail distribution. Other ecological variables, including food availability, vegetation structure, and biotic interactions, are likely to exert a stronger influence on population variability.
Electrodeposition and Characterization of Cobalt on Copper Electrodes in The Fabrication of Potentiometric Sensors For Phosphate Ion Siswoyo; Zulfikar; Chintya Maharani; Asnawati; Yeni Maulidah Muflihah; Tri Mulyono
Indonesian Chimica Letters Vol. 4 No. 2 (2025)
Publisher : Department of Chemistry, FMIPA, UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Determination of phosphate levels can be done using the potentiometric method with cobalt material-based electrodes with various techniques and compositions. This study uses copper metal as a supporting material. Surface coating of copper was carried out using solution of cobalt chloride and cobalt sulphate in various concentrations by applying voltammetric electrodeposition technique. The electrodes produced for each concentration of cobalt source were examined for the peak-reducing current. The potentiometric response was characterized using a standard phosphate solution, and the morphology using SEM. The best electrodes were used for soil phosphate analysis, and the results were compared with spectrometric methods. The results showed that the optimum concentration of cobalt source solution was characterized by the highest reduction peak of cobalt, namely at a concentration of 0.1 M. Electrodes made with chloride solution produced a higher peak of reduction current, had a sensitivity of -16.21 mV/decade which higher than that of electrodes from sulphate solution, namely -14.59 mV/decade in the phosphate concentration range of 0.001-1000 ppm. The morphology of the two types of electrodes also show differences, the electrode made of chloride material has a surface morphological structure that looks uneven and pretty rough, and there are oval grains that form like crystals and have a uniform shape. In contrast, the electrode made of sulphate material looks flatter and smooth and forms lumps. The results of the analysis of phosphate levels in the soil samples using the electrode are similar to the results of the analysis of the spectrophotometric method
Penguatan Kompetensi Mahasiswa Melalui Program Kunjangan Industri di PT. Victoria Care Indonesia Tbk Nur Fattah, Arsianita; Alifia Ainun Rizky; Zulfikar; Fitriana
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 4 No. 3 (2026): Jurnal Ilmiah Pengabdian dan Inovasi
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v4i3.773

Abstract

The industry visit based on a mini research project has become an important component in the learning process of Business Administration students at Universitas Negeri Makassar. This program involved 126 students who visited PT Victoria Care Indonesia Tbk in Bali, a company in the cosmetics industry. The activity consisted of three main stages: preparation, implementation, and evaluation, including technical briefings, observation of the production process, presentations by industry practitioners, and discussions. Data was collected through observations, research reports, and post-activity evaluations. The findings show that this program provides contextual learning experiences, enhancing students' understanding of production systems, operational management, quality control standards, and professional work culture. Additionally, the program improved students' critical reflection skills, allowing them to link theoretical concepts with practical applications. This industry visit has proven to be an effective community engagement model, supporting the integration of theory and practice in Business Administration education.
Green Accounting, GCG, and Firm Performance: Capital Structure Mediation and Firm Size Moderation Raditya Dheva Eka Setya Nugraha; Zulfikar; Triyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43135

Abstract

Purpose: This study aims to empirically measure the influence of green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, across cyclical and non-cyclical sectors of companies listed on the IDX for the 2019-2023 period. Methodology/approach: This study uses a quantitative approach with partial least squares-structural equation modeling (PLS-SEM). Using purposive sampling to collect data observations of 41 companies in 5 years, with a total of 205 observations. Findings: green accounting does not directly affect performance, while GCG has a significant effect on performance and capital structure. Capital structure mediates the relationship between green accounting and GCG to performance. The size of the company does not moderate. Practical implications: Companies must optimize their capital structures and strengthen GCG to support sustainable investment; Green Accounting needs to be integrated into financial planning to improve the quality of sustainability reporting. Regulators and financial institutions are expected to incentivize and strengthen policies on capital structure that are relevant for companies. Originality/value: This study structurally examines green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, a combination that has not been explored in prior studies.
Efek Mediasi Profitabilitas pada Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Firdhani, Nabila Sani Fitri; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7789

Abstract

This study aims to analyze the influence of Green Accounting, Corporate Social Responsibility on Firm Value with Profitability as a mediating variable. This study is a quantitative study using a sample of basic material companies listed on the main board of the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling in this study used the purposive sampling method and obtained 30 research samples. This study uses the PROPER rating obtained by the company, the GRI Index, Return on Equity (ROE), and Tobins’q to measure the variables in the study. The research method used is a quantitative approach method by conducting hypothesis testing. The findings in this study indicate that the implementation of Green Accounting has no significant effect on Profitability or Firm Value. Meanwhile, the disclosure of Corporate Social Responsibility has a positive effect on Profitability and Firm Value. Profitability also has a positive effect on Firm Value. In addition, Profitability does not mediate the relationship between Green Accounting and Firm Value, but successfully mediates the relationship between Corporate Social Responsibility and Firm Value.
Faktor Penentu Akuntabilitas Keuangan Daerah: Analisis Moderasi SPI Afthon Azharul Umam; Zulfikar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8709

Abstract

This study aims to analyze the effect of fiscal decentralization, dependence on the central government, regional financial management, and regional government performance on the accountability of regional financial reports, as well as the moderating role of the Internal Control System (ISC) in this relationship. This study uses a positivistic quantitative approach with cross-section data from 35 regional governments in Central Java Province during 2019–2023, obtained through documentation of financial reports and government audit results. Accountability is measured based on audit opinions, and ISC serves as a moderating variable. Analysis techniques include descriptive statistics, classical assumption tests, moderation regression, and hypothesis tests. The results show that fiscal decentralization, financial management, and regional government performance have a significant positive effect on accountability, while dependence on the central government has a significant negative effect. ISC moderates these relationships differently: weakening the positive effect of the first three variables, but strengthening the negative effect of dependence on the central government. Overall, all variables and their interactions are proven to significantly affect accountability. These findings emphasize the importance of strengthening proportional ISC and optimizing fiscal decentralization in order to improve transparency and accountability of regional finances.
Co-Authors AA Sudharmawan, AA Abda Abda Abdillah, Alwin Abdul Ghofar Abdul Malik Ade Bagus Primadoni Ade Putra Ode Amane Adhissa Aztiannisa Aulia Afthon Azharul Umam Agung Pramono, Agung Agus Suhadi Agus Wiyanto Agusta, Diva Saidati Agustira, Annisa Ahmad Bichar Khozainul Abar Aida Fithri Aini, Nanda Hanizah Nur Al Bahri Al, Rajab Alamsyah, Sanjaya Alfilnah Alhadi, Muhammad Fajri Ali. H Alifia Ainun Rizky Aman, Andryanto Amiruddin Amrullah Ana Farida Ulfa, Ana Farida Andrian Syah Putra Andy Dwi Bayu Bawono Angel Gabriel Anwar Puteh Archindra Ardiansyah Arnida Sari Arsana, Made Widana Arsianita Nur Fattah Asnawati Asnawati Asnawati Asrida Avrilliandy, Audry Ayunda, Desy Sary AZHAR ANSI, AZHAR Azka Rizkina Badriah Baharni Bahri, M Irvanni Baidhillah Riyadhi Balqis, Yasmina Banu Witono Banu Witono, Banu Bayu Anggileo Pramesona Bobby Fahreza budi Arianto Bunyamin Cantika, Diana Helen Chairani, Mira Chintya Maharani Cut Asmaul Husna Cut Asmaul Husna Cut Mutia, Cut Dahlan Deden Dwiprasetya Deiny Mardian W Desi Marlizar Dewi, Hartanti Dewi Dian Kusumawati Dina Handayani Dina Hendiyani Dwi Hanan, Fauzy Eci, Retchi Efa Kelya Nasrun Effendi Nurzal Emi Safrina Engelin Shinta dewi Julian Erwin Gatot Amiruddin Eureka Try Zarazwanty R. Laega Fahrian Arsyam Gultom Fajar Kurniawan FAUZI Fauziah Firdhani, Nabila Sani Fitri Firna G Gimpe Fitri Kurniawati Fitri, Mutia Fitriana Fransiscus S. Rembon Furqan Maghfiriadi Gautama, Maria Patricia Hadi Setiawan Haekal, T. M. Haerul Purnama Hakim Muttaqim Halimatus Sadiyah Hambali Hambali Hariawan MD Harley Agustian Hartanti Dewi Haryani Haryono, Iswahyudi Hasmita Hendiyani, Dina Hendra Sahputra Hermadita, Friya Husnaini Husnul Khoti Rifani I Made Kanthika Ika Diah Purwati Ilham Mirza Saputra Ilma Sarimustaqiyma Rianse Ira Nurmala Iskandar, Syah Isyatur Riza Julia Alfianti Karimuddin, Karimuddin Khairunissa Khansa Mara Kartika Kheqal Fitra Dinata Kheriah Kiki Prawiroredjo Kurniawati La Ode Ahmad Nur Ramadhan LAKHARIS INUZULA Laksana, Mohammad Alfi Nanda Laode Muhammad Harjoni Kilowasid Laode Sabaruddin Leonardo Davidsi Sipayung Lia Safrina Lisnawati M Novrizal Ramadhan M Rasyidin M. Rasyidin M. SALEH M. Zaki Mubarok Maimunah Noer Aini Makmur, Syarif Malahayatie Marheni Fadilah Harun Marilang Markoni Martunisr Maryana Masri Masruroh Mauliana Wayudi Maulidin, Ichsan Maya Fitria Mu'minin, Nashrul MUHAJI Muhammad Abdul Aris Muhammad Afandi Muhammad Arifai Muhammad Devin Anggara Muhammad Fadhli Muhammad Iqbal Muhammad Muhammad Muhammad Nur Muhammad Ramadhan Mujiyati MULYADI Muzaffar Najamudin Najamudin Nelly Mujahidah Ningrum, Alfian Indra Nora Azmi NOVA Novi Lidya Isdarianti Noviani Munsir Novita Andarini Nur Balkis Nur Fattah, Arsianita NUR FITRIYAH NUR ISMI Nur Khafidhoh Nurfaiza nurfitri Nurhaslita Sari Nuriman Nurma Nursiam Nursifa Nurwijayanti Oktiana, Maulisa Ovi Itsnaini Ulynnuha Parapa, Imelia Pohan, Jusrin Prasetyo, Bagus Eko pujiani Puspita, Retchi Raditya Dheva Eka Setya Nugraha Rahmat Rahmat Aidil Adhan Rahmawati, Mamik Rahmawati, Silvana Rahmi, Mutia Ramadhana Komala Randy Angriawan Rania Fatrizza Pritami Razali, Ramadhan Reno Piansyah Reynold Herwinsyah Rianti, Repa Ririn Safitri Riyandi Fatur Nugraha robby Mauludy Arif Rozaili Rustam, La Ode Salwa Fadillah Sani Saputra, Al Mahfud Sarni Sabonak Sartika Sari Setyaningsih, Sri SISWOYO Siti Jahria Sitompul Siti Jahria Sitompul Siti Muniroh Sormin, Merris Hartati Sri Wahyu Handayani Sri Wahyu Handayani Sugiarti Suhendra Sujono Sultan Andilah Sutoyo Syahrul R, Syahrul Syakira Syaripudin, Adi Tambunan, Ayu Anggraini Tasyaul Hayati Tata Sutabri Taufik Tawakal Teti Susliyanti Hasiu Tiara, Helda TRESJIA CORINA RAKIAN, TRESJIA CORINA Tri Mulyono Tri Mulyono Tri Wulandari, Yeni Tri Wulandari Triyandi, Ramadhan Triyono Tulus Prasetyo Urfi Hannan Mubarok Usman Rianse USWATUN HASANAH Veithzal Rivai Zainal WA KUASA Wa Nova Wahyuddin Widi Ardiansyah Wisny Madaniansyah Wiwit Aditama Yeni Maulidah Muflihah Yuda, Fitra Yudha, Fitra Yusrawati Yusrawati Zahara, Ade Zakirullah Zuliani Zulkarnaini Zulkifli