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All Journal Conciencia EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF ENGLISH FOR ACADEMIC Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pengabdian Al-Ikhlas Jurnal Pendidikan dan Konseling Amalee: Indonesian Journal of Community Research & Engagement Value : Journal of Management and Business Jurnal Orientasi Bisnis dan Entrepreneurship JPB JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Dialogika Manajemen dan Administrasi ProBisnis : Jurnal Manajemen JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Joong-Ki : Jurnal Pengabdian Masyarakat Talaa : Journal of Islamic Finance Asian Journal of Innovative Research in Social Science Jurnal Penelitian Ilmu Ushuluddin Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Pendidikan LLDIKTI Wilayah I (JUDIK) Journal of Education and Culture JIPM: Jurnal Indragiri Penelitian Multidisiplin IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Innovative: Journal Of Social Science Research Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Journal of Advanced Health Informatics Research Indonesian Journal of Social Development Pubmedia Social Sciences and Humanities Innovative Technologica: Methodical Research Journal Journal of Business and Halal Industry Health & Medical Sciences Jurnal Bisnis dan Komunikasi Digital Jurnal Psikologi Journal of Business Management Journal of Waqf and Islamic Economic Philanthropy Journal of Regional Economics and Development Journal of Environmental Economics and Sustainability Journal of Physics Education and Science Journal of Information System and Education Development Eduscape: Journal of Education Insight Assoeltan: Indonesian Journal of Community Research and Engagement Joong-Ki Religion and Policy Journal Buletin Antropologi Indonesia Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Technology and System Information EDUJAVARE: International Journal of Educational Research Journal of Intelligent Systems and Information Technology Qomaruna Banun : Jurnal Pendidikan Islam Anak Usia Dini Cognitive Development Journal RUKASI: Jurnal Ilmiah Perkembangan Pendidikan dan Pembelajaran AL-BAHTS: Jurnal Ilmu Sosial, Politik, dan Hukum Frontiers in Research Journal Jurilma Journal of Economic and Economic Education Jurnal Price : Ekonomi dan Akuntasi Jurnal Komputer Indonesia (JU-KOMI) Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Sosial Sains dan Komunikasi (Ju-SoSAK) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki PESHUM Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Novatio : Journal of Management Technology and Innovation Journal Arbitrase : Economy, Management and Accounting Journal Health of Indonesian Advances in Tourism Studies Insights: Journal of Primary Education Research Research of Economics and Business Rihlah Review: Jurnal Pendidikan Islam Khazanah Sosial GLOBAL: Journal of Language and Humanity Education
Kurniawan Arif Maspul
Al Madinah International University, Malaysia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Excel as a Sustainable Accounting Solution for SMEs: A Case Study of Bash Coffee Buraydah Ahmed Mohammed Akrem; Kurniawan Arif Maspul
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 3 No. 01 (2024): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), oktober 202
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v3i01.363

Abstract

This case study looks at the use of Microsoft Excel as a long-term accounting solution for SMEs, using Bash Coffee Buraydah as an example. The study investigates how Excel's familiarity, cost-effectiveness, and customization capabilities contribute to accountants' skills and the company's long-term success. The research gives insights into how Excel improves financial data management, reduces subscription expenses, and improves efficiency and control over accounting operations using a qualitative case study technique that includes interviews and document analysis. The findings inform global SMEs about the benefits of using Excel for cost-effective and long-term accounting processes.
Reimagining Arabic Learning in Aceh’s Pesantren for a Sustainable Future Kurniawan Arif Maspul; Muhammad Taha; Hasbi Yusron
Frontiers in Research Journal Vol. 2 No. 2 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/frontiers.v2i2.506

Abstract

In Aceh Besar, Pesantren face a crucial challenge: maintaining Arabic as a vibrant religious medium while preparing students for a digital, interconnected world. This paper introduces an integrative model that rejuvenates traditional teaching methods through communicative, task- based techniques and context- aware technologies—localised LMS platforms and mobile-mediated interaction—rooted in Acehnese wisdom and Islamic ethics. It combines empirical and theoretical insights to show how blended learning, teacher professional development, competency-based assessment, and community-engaged curricula work together to enhance linguistic skills, learner motivation, and critical literacy. Comparative insights from Malaysia and Türkiye highlight scalable practices—such as national digital content archives, teacher exchange programs, and competency frameworks—that balance local authenticity with international standards and UNESCO's Education for Sustainable Development. Policy recommendations focus on infrastructure development, ongoing in- service training, curriculum reform that integrates sustainability themes into Arabic instruction, and public–private partnerships to democratise access and support innovation. The model emphasises sustainability across social, economic, and ecological dimensions, positioning pesantren as communities of civic engagement, environmental stewardship, and ethical leadership. The article argues that by viewing modernisation as cultural stewardship rather than cultural displacement, Arabic proficiency can extend beyond ceremonial mastery to serve as a tool for scholarship, civic engagement, and global dialogue. The roadmap provides practical, culturally relevant steps for policymakers, educators, and communities to transform Aceh's boarding schools into resilient, globally respected centres of Islamic learning.
Reconceptualising Distance Learning as the Foundation of Educational Resilience Kurniawan Maspul; Muhammad Taha
Frontiers in Research Journal Vol. 2 No. 2 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/frontiers.v2i2.516

Abstract

The shuttered schoolhouse has become a devastating symbol of our disrupted world, where pandemics, climate disasters, and conflict systematically dismantle educational continuity for millions. Moving beyond the pandemic’s emergency remote teaching, this paper reconceptualises distance learning not as a provisional substitute but as a critical 'resilience infrastructure' for a perilous century. With climate change alone disrupting schooling for over 43 million children in 2022 (UNICEF, 2023) and the digital divide excluding nearly a third of students during the COVID-19 peak (UNICEF, 2020), the fragility of place-based education is a strategic and moral failure. This study argues that the central challenge is not technological but political and pedagogical: to engineer distance learning as an equitable public good. Synthesising global evidence from UNESCO, OECD, and scholarly research, analysing the design levers—from fostering Community of Inquiry to applying equity-first cognitive principles—that can transform digital spaces from sites of isolation into engines of belonging and rigorous learning. The findings present an urgent call to action: by investing in robust, accessible distance learning systems, we can safeguard educational justice, protect against future shocks, and honour the fundamental right to learning for every child, regardless of circumstance.
Network Effects and Trust in Malaysia’s Platform Economy Kurniawan Arif Maspul; Muhammad Ardhin
Journal of Business Management Vol. 2 No. 3 (2025): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v2i3.33

Abstract

The rapid proliferation of platform business models has fundamentally reshaped global economies, with network effects and institutional legitimacy emerging as cornerstones of sustainable platform dominance. This study explores how these two forces interact to influence platform scalability, regulatory acceptance, and long-term market entrenchment, using Malaysia’s platform economy—with a particular focus on Grab—as a case study. Through a multi-theoretical approach, integrating institutional theory, platform economics, and behavioral economics, this research applies a PESTLE framework to dissect the socio-political, economic, and technological forces shaping platform sustainability. Empirical analysis of regulatory policies, market reports, and consumer behavior data illustrates how Grab’s strategic regulatory engagement, cultural adaptation, and gig labor policies contributed to its dominance, while Uber’s inability to navigate Malaysia’s socio-political landscape led to its exit. The study underscores the synergistic relationship between network externalities and regulatory legitimacy, arguing that sustainable platform leadership necessitates not only technological innovation but also deep-rooted institutional agility and cultural intelligence.
Co-Authors A. Asrijal Aditia Nugraha Agung Anggoro Seto Ahmed Mohammed Akrem Ahmed Mohammed Akrem Akrem, Ahmed Mohammed Almalki, Fawaz Ali Amalia, Fina Amma, Tasurun Antoni Antoni Ardhin, Muhammad Bassam Bondk Catherine Bruneton Chemistry, Valerie Chemistry, Valerie Indiana Dwi Febriana Rochmah, Dwi Febriana Faridah, Ida Fawaz Ali Almalki Fedora Fedora, Fedora Fina Amalia Fina Amalia Firmansyah Firmansyah Fudji Sri Mar'ati Hasbi Yusron Hendra Prasetyo I Gusti Ngurah Agung Dewantara Putra Lena Ellitan Melinda, Yona Mubarak, Islahuddin Mubarak, Islahuddin Ramadhan Muhammad Ardhin Muhammad Fakhry Hanif Muhammad Fuad Ikhwansyah Muhammad Syafri Muhammad Taha Mumu Muzayyin Maq Nursidik, Nursidik Perihan Saleh Putri, Nugrahani Kartika Rahman Tanjung Raúl Eleazar Arias Sánchez Roman Popov Rozak, Abdur Sain, Zohaib Hassan Sasono, Heri Shabrina Herawati Sidiq, Ari Rahmana Siti Nuridah Sopyan, Imam Syaikhoni, Yusuf Syamsu Hidayat Thet Ko Ko Naing Wisudayanti, Karila Yusron, Hasbi