Article Per Year (5 Year)
p-Index From 2021 - 2026
11.464
P-Index
This Author published in this journals
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 JURNAL MANAJEMEN MOTIVASI 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) Business, Economics and Entrepreneurship Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 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 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 Multicore International Journal of Multidisciplinary (MIJM) Jurnal Sosial Politik Humaniora SAKAAI Kajian Sosial dan Humaniora E-Jurnal Akuntansi e-Journal of Linguistics
Zulfikar
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 96 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 96 Documents
Search

 6   7   8   9   10 
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.
MAKNA SIMBOLIK KOMUNIKASI BUDAYA DALAM TRADISI KAOMBO TEI PADA MASYARAKAT DESA WAJOGU KECAMATAN LAKUDO KABUPATEN BUTON TENGAH Zulfikar; Harry Fajar Maulana; Muh. Hidayatullah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.13042

Abstract

This study aims to determine the symbolic meaning of cultural communication in the Kaombo Tei tradition practiced by the community of Wajogu Village, Lakudo District, Central Buton Regency. The Kaombo Tei tradition is a community-based local mechanism for managing water resources through a traditional institution. This research employs a qualitative method to understand the phenomenon from the participants’ perspective, as well as its social and institutional context. The findings show that Kaombo Tei involves several traditional rituals such as hair cutting (alano wulu focu), sea bathing, and the use of eggs as symbols of physical and spiritual purification. This tradition functions to maintain the sustainability of marine resources through an open and closed water system governed by customary rules that prohibit fishing activities during certain periods. The ritual is believed to carry spiritual and social consequences, thereby strengthening community compliance with these customary regulations. The symbolic meanings embedded in this tradition include cleansing oneself from negative elements through the egg symbol, relieving anxiety through hair-cutting rituals, and protection from harm through sea bathing. The Kaombo Tei tradition is conducted twice a year, following seasonal changes, and has been shown to have positive impacts on the preservation of aquatic environments and the balance of the local ecosystem.
The Effect of Personalization Algorithm-Based Dark Patterns on Consumer Decision Distortion: Integration of Business Ethics and Behavioral Economics Perspectives on E-Commerce Platforms Zulfikar
Multicore International Journal of Multidisciplinary (MIJM) Vol. 2 No. 1 (2026): May
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/mijm.v2.i1.5

Abstract

The rapid advancement of artificial intelligence (AI)-driven personalization in e-commerce has introduced algorithm-based dark patterns that subtly manipulate consumer behavior and potentially distort decision-making processes. This study aims to analyze the effect of personalization-based dark patterns on consumer decision distortion by integrating perspectives from behavioral economics and business ethics. A quantitative approach was employed using a scenario-based survey involving 212 active e-commerce users. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among variables. The results indicate that personalization-based dark patterns have a positive and significant effect on consumer decision distortion. Additionally, cognitive biases, particularly loss aversion and anchoring effect, significantly mediate this relationship. Loss aversion is found to be the more dominant mediating factor, suggesting that consumers are more influenced by the fear of missing out than by reference-based judgments. These findings confirm that digital consumers are not fully rational, as their decisions are shaped by psychological biases exploited through system design. In conclusion, algorithm-based dark patterns significantly contribute to distorted consumer decisions through both direct influence and cognitive mechanisms. This study recommends the implementation of more transparent and ethical interface designs, as well as stronger regulatory frameworks to limit manipulative practices. The findings provide theoretical implications by integrating technological, behavioral, and ethical perspectives into a unified framework, and practical implications for developers and policymakers in promoting responsible and sustainable digital platforms.
Internal Control and Accounting Conservatism: The Role of Managerial Ability Moderators Zainal Asyiqin; Bawono, Andy Dwi Bayu; Zulfikar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.44128

Abstract

Objective: This research seeks to evaluate the impact of internal control on accounting conservatism while also analyzing managerial ability fuctions as a moderating variabel. Methodology/approach: The research adopts a quantitative approach by utilizing financial statement data from manufacturing companies listed on the indonesia Stock Exchange (IDX) over the 2018-2023. The sampel was detemined using purposive sampling, yielding 124 companies each year and the anaysis was conducted with Eviews. Findings: The study’s finding demonstrate that internal control and managerial ability influence accounting conservatism. However, managerial ability weakens the moderating effect, suggesting that higher managerial ability can substitute for internal control in influencing the level of accounting conservatism. Practical implications: Previous research has generally examined determinants of accounting conservatism in isolation, such as internal control or managerial characteristics. However, managerial ability as a moderation variable in the link between internal control and accounting conservatism is still rarely explored, thus opening up space for this study. Originality/value: Novelty of study lies in the testing of managerial ability a moderation variable that is able to strengthen or weaken the influence of internal control in accounting conservatism.
DETERMINANTS OF FINANCIAL INCLUSION IN MSMEs: THE ROLE OF TECHNOLOGY, LITERACY, AND FINANCIAL VULNERABILITY Siti Zulaekha; Zulfikar
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8691

Abstract

This study examines the effects of electronic payment usage, fintech adoption, financial innovation, financial literacy, and financial vulnerability on financial inclusion among Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach, primary data were collected from 100 MSMEs through purposive sampling and analyzed with Multiple Linear Regression (SPSS 27). The results show that all variables simultaneously influence financial inclusion (R² = 75.1%). Partially, fintech adoption, financial innovation, financial literacy, and financial vulnerability have positive and significant effects. However, electronic payment usage shows a negative coefficient, indicating potential limitations in its effectiveness in promoting broader financial inclusion.
Co-Authors AA Sudharmawan, AA Abda Abda Abdillah, Alwin Abdul Ghofar Abdul Malik Ade Bagus Primadoni Ade Putra Ode Amane Adhissa Aztiannisa Aulia Agus Suhadi Agus Wiyanto Agusta, Diva Saidati Agustira, Annisa Ahmad Bichar Khozainul Abar Aida Fithri Aini, Nanda Hanizah Nur Al Bahri Al Mahfud Saputra 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 AZHAR ANSI, AZHAR Azka Rizkina Badriah Baharni Bahri, M Irvanni Baidhillah Riyadhi Balqis, Yasmina Banu Witono 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 Desy Sary Ayunda 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 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 Lisnawati M Novrizal Ramadhan M Rasyidin M. Rasyidin M. SALEH M. Zaki Mubarok Maimunah Noer Aini Makmur, Syarif Malahayatie, Malahayatie Marheni Fadilah Harun Marilang Markoni Martunisr Maryana Masri Masruroh Maulana, Harry Fajar Mauliana Wayudi Maulidin, Ichsan Maya Fitria Mu'minin, Nashrul Muh. Hidayatullah 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 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, 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 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 Safrina, Lia Salwa Fadillah Sani Sarni Sabonak Sartika Sari Setyaningsih, Sri SISWOYO Siti Jahria Sitompul Siti Jahria Sitompul Siti Muniroh Siti Zulaekha 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 Wisny Madaniansyah Wiwit Aditama Yeni Maulidah Muflihah Yuda, Fitra Yudha, Fitra Yusrawati Yusrawati Zahara, Ade Zainal Asyiqin Zakirullah Zuliani Zulkarnaini Zulkifli