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Upgrading Slum Area, Development and Hidden Inequality (Case Study: Kampung Warna-Warni and Kampung Tridi) Alfian, Faqih; Akbar, Taufik
RUAS Vol. 18 No. 2 (2020)
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ruas.2020.018.02.6

Abstract

The existence of injustice and inequality in access to the development results of the city. Slum areas have become one of the problems that exist in urban life. This automatically occurs as a result of a normal process called urbanization and development. Where many residents end up occupying non-residential areas due to their limited access. Seeing from the perspective of the access theory, how people live in the area is a form of their right to be able to utilize natural resources. One of these uses is used as a place to live. This study used a qualitative descriptive method, by taking several samples as a source of interviews. The arrangement of the slum area is now moving to another dimension, which is no longer forced evictions, but how to organize and change the residential area to be habitable. There are several indicators used in seeing a residential area that is said to be unfit for habitation. Upgrading slum areas have been able to change areas that were previously unfit to be better and able to meet indicators of the feasibility of residential areas in general. This step is also how the community continues to strive to gain access to the area. Kampung Jodipan and Kampung Tridi have changed their appearance, and have improved the quality of their living environment, with tidier, cleaner, and more affordable access to public services. Apart from the results of this research, there are still some problems, one of which is the uncertainty of land rights, so that they will not know the future of the area they live in now. The guarantee of land ownership is important to fight for equal rights to state services, state recognition, and the right to live in the area.
Pelatihan Keamanan Siber Kolaboratif Bagi Siswa-Siswi SMA/MA Guna Menumbuhkan Budaya Sadar Keamanan Informasi Sejak Dini Ahmadi, Ahwan; Akbar, Taufik; Putra, Hadian Mandala; Ahmad, Ramli; Patwari, Intan Komala Dewi
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20758

Abstract

Pendahuluan: Program pelatihan keamanan siber kolaboratif bagi siswa-siswi SMA/MA unggulan se-Pulau Lombok bertujuan menumbuhkan budaya sadar keamanan informasi sejak dini. Kegiatan melibatkan sembilan sekolah dengan total 27 peserta. Metode: Teori, praktik, dan diskusi kelompok. Materi mencakup keamanan siber dasar, steganografi gambar, keamanan trivia, dan digital forensik. Tiga hari pertama berfokus pada pembekalan teori secara daring, sedangkan hari terakhir berupa praktik langsung di laboratorium Fakultas Teknik Universitas Hamzanwadi. Evaluasi dilakukan menggunakan kuis Google Form serta praktik analisis digital untuk mengukur pemahaman siswa.  Hasil: Peningkatan kemampuan peserta dalam menjawab soal teori dan praktik, serta pemahaman yang lebih baik terhadap teknik keamanan informasi. Kesimpulan: Program ini efektif dalam membangun kesadaran keamanan digital serta membuka peluang karier di bidang keamanan siber bagi generasi muda.
Does Good Corporate Governance Strengthen the Link Between ESG Reporting and Financial Performance? A Study on the IDX ESG Leaders Index Harahap, Dewi Rahma Nurliana; Akbar, Taufik
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10512

Abstract

The growing adoption of Environmental, Social, and Governance (ESG) practices in Indonesia is supported by regulatory pressure and rising awareness, yet evidence of their impact remains mixed. This study examines the effect of ESG disclosure on financial performance and firm value, and evaluates the moderating role of Good Corporate Governance (GCG) in non-financial firms listed in the IDX ESG Leaders index (2021–2024). Using ten purposively sampled firms (forty firm-year observations), ESG was measured with forty five item GRI index and GCG with seven governance indicators. Panel regression and Moderated Regression Analysis show ESG disclosure has insignificant effects on both financial performance and firm value, while GCG does not moderate these relationships. Findings highlight the early stage of ESG integration in Indonesia, emphasizing the need for improved disclosure quality and stronger governance mechanisms.
Financial Digitalization Knowledge for Investment and MSMEs Funding Access Utami, Wiwik; Akbar, Taufik; bin Rahmad, Khozaeni; Pitchay, Anwar Allah; Agustin, Andhika Permana; Alvanny, Laura Vidya
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.537

Abstract

The urgency of this community service program lies in the fact that Micro, Small, and Medium Enterprises (MSMEs) is the backbone of the Indonesian economy—contributing over 60% to national GDP. As financial technology (fintech) continues to evolve, the gap between opportunity and MSMEs’ readiness is widening. Without timely intervention, many MSMEs risk being excluded from the benefits of Indonesia’s growing digital economy, limiting their growth and long-term resilience. This   community service was designed to raise awareness of financial digitalization among MSMEs and Indonesian migrant workers in Penang, Malaysia. The objective is to enhance understanding of digital bookkeeping, electronic payments (QRIS, e-wallets), fintech-based financing (P2P lending, crowdfunding), and basic investment access. By increasing awareness, the program aims to strengthen MSMEs' financial transparency, digital readiness, and long-term business prospects. The sessions were designed to be interactive and accessible for participants with limited prior exposure to fintech tools. Results of the program engaged 35 MSME participants. Evaluation results showed that 91% improved their awareness of digital  knowledge, 86% gained understanding of QRIS and e-wallets, and 74% expressed interest in fintech funding options.  Contribution of the program       enhances MSMEs’ preparedness for digital financial inclusion, supports national goals of economic digitalization, and aligns with higher education’s mandate to deliver measurable social impact through community service.
Leverage, ESG, and Earnings Management: Their Interaction on Tax Avoidance in Indonesia’s Coal Sector Ramadani, Sufi Nadya Firlian; Akbar, Taufik
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3284

Abstract

This research project examines how earnings management and ESG scores affect tax avoidance tactics used by coal mining firms listed on the Indonesia Stock Exchange between 2020 and 2023. This research utilizes a quantitative methodology, specifically panel data regression and Moderated Regression Analysis (MRA), to examine the moderating effect of leverage on these relationships. Secondary data were sourced from corporate financial statements, sustainability reports, and other ESG databases. The results demonstrate a strong positive link between ESG scores and tax avoidance. Accordingly, businesses with higher ESG scores are more likely to engage in tax avoidance, perhaps using their favorable environmental reputation as an excuse for aggressive tax planning. On the other hand, tax avoidance in the industry is not much impacted by earnings management. Moreover, leverage was determined not to influence the association between ESG scores or earnings management and tax avoidance. These data imply that tax avoidance in coal mining is driven more by corporate strategies balancing reputation and financial performance than by earnings manipulation or debt structure. The study contributes to understanding corporate tax behavior in resource-intensive industries and provides insights on the complexities of ESG and tax compliance for policymakers and stakeholders.
Analisis Faktor Yang Mempengaruhi Penggunaan QRIS Dalam Transaksi Keuangan Aparatur Sipil Negara (ASN) Muslihatul Habbah, Siti Mauludah; Maheri Laksono, Sonny Subroto; Akbar, Taufik
Otonomi Vol 26 No 1 (2026): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v26i1.8861

Abstract

This study aims to analyze the factors that influence the intention of Civil Servants (ASN) in using QRIS, as well as the implications of the variables studied on the decision to use this system. The conclusion of the study provides a comprehensive overview of the relationship between individual factors, social factors, and supporting conditions with Intention to Use QRIS. The results show that Perceived Usefulness (X1) and Perceived Ease of Use (X2) have a positive effect on the intention of Civil Servants to use QRIS, indicating that the benefits and ease of use of the system increase user interest. Facilitating Condition (X4), Perceived Cost (X6), Promotional Activities (X7), and Attitude (X8) also have a significant effect, indicating that resource support, cost perception, promotional activities, and positive attitudes encourage system use. Conversely, Social Influence (X3) and Perceived Risk (X5) have no effect, indicating that social pressure or perceived risk are not determinants of intention to use QRIS. Simultaneously, these eight variables are proven to have a significant effect on Intention to Use QRIS. This finding confirms that civil servants' intentions are influenced by a combination of factors such as benefits, convenience, support, costs, promotions, and attitudes, which can be the basis for recommendations for QRIS implementation strategies in government environments.
Konsep Syura dan Demokrasi dalam Wacana Kontekstual: Studi Terhadap Pemikiran Kontekstual Abdullah Saeed Akbar, Taufik
HERMENEUTIK : Jurnal Ilmu al-Qur'an dan Tafsir Vol 15, No 2 (2021): Hermeneutik: Jurnal Ilmu al-Qur'an dan Tafsir
Publisher : Program Studi Ilmu Al-Qur`an dan Tafsir, Fakultas Ushuluddin, UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/hermeneutik.v15i2.12590

Abstract

The discourse on democracy and all its variants, including the term shura, is an issue that is never obsolete in the study of the Qur'an. In the last few decades, Muslim scholars have begun to see the issue of shura as a discourse that must be read more widely along with the changing times. Therefore, Muslim scholars created a modern generation to respond to the concept of shura in a new social, political, economic and cultural context, especially with the contextuality method of the Qur'an. One of the figures applying the concept of shura is Abdullah Saeed, a contemporary thinker who introduced the study of the Qur'an through a contextual approach. Abdullah Saeed tries to revisit the term shura through two groups of interpretations, namely pre-modern interpretations such as al-Thabari, Zamakhsari, al-Razi and al-Qurtubi, and the interpretation that follows by quoting the work of Sayyid Abul A'la al - Maududi and Sayyid Qutb. This paper intends to further explore Abdullah Saeed's opinion on the term shura after conducting an in-depth study of the two groups of interpreters. This paper also attempts to provide a 'critical' note on the thoughts put forward by Abdullah Saeed by comparing them with other contemporary thinkers. Diskursus tentang demokrasi dan segala macam variannya, salah satunya adalah term syura, merupakan isu yang tidak pernah usang dalam studi al-Qur’an. Beberapa dekade terakhir, para cendekiawan Muslim mulai memandang isu syura sebagai wacana yang harus dibaca lebih luas seiring perubahan zaman. Oleh karena itu, para kelompok cendekiawan Muslim generasi modern cenderung untuk menafsirkan ulang konsep syura dalam konteks sosial, politik, ekonomi, dan budaya, khususnya dengan menyoroti metode kontekstual penafsiran al-Qur'an. Salah satu aktor yang berperan dalam usaha untuk menafsirkan ulang konsep syura ini adalah Abdullah Saeed, salah seorang pemikir kontemporer yang mengenalkan kajian al-Qur’an melalui pendekatan kontekstual. Melalui pendekatan kontekstualnya, Abdullah Saeed mencoba membaca ulang term syura ini melalui dua kelompok penafsiran, yaitu interpretasi pra-modern seperti al-Thabari, Zamakhsari, al-Razi dan al-Qurtubi, dan interpretasi yang ada setelahnya dengan mengutip karya Sayyid Abul A’la al-Maududi dan Sayyid Qutb. Tulisan ini bermaksud untuk mengekplorasi lebih jauh tentang pandangan Abdullah Saeed terhadap term syura setelah melakukan kajian secara mendalam terhadap dua kelompok penafsir tersebut. Tulisan ini juga berupaya memberikan catatan ‘kritis’ terhadap pemikiran yang dikemukakan oleh Abdullah Saeed dengan mengkomparasikan dengan pemikir-pemikir kontemporer lainnya. 
Authority Fragmentation in Blue Economy Governance in Coastal Singkawang: Fragmentasi Kewenangan dalam Tata Kelola Blue Economy di Pesisir Singkawang Qurnia Indah Permata Sari; Taufik Akbar; Fathul Bari; Selamet Daroini
Jurnal Pemerintahan dan Politik Vol. 11 No. 3 (2026)
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jpp.v11i3.7550

Abstract

Purpose: This study analyzes governance challenges in blue economy implementation in coastal Singkawang by examining authority fragmentation, inter-actor coordination, and coastal community livelihoods. Design: This research uses a qualitative case study approach. Data were collected through in-depth interviews, field observations, and document analysis. The informants included representatives of municipal government agencies, provincial government agencies, fisher organizations, fishers, fish traders, and seafood processing actors. The data were analyzed thematically to identify patterns of authority distribution, inter-agency coordination, policy implementation, environmental management, conservation, and fisher livelihoods. Findings: The findings show that blue economy implementation in Singkawang is shaped by multi-level and cross-sectoral governance. Although authority over marine areas lies with the provincial and central governments, the municipal government continues to play a strategic role as the closest actor to coastal communities through fisher guidance, administrative facilitation, fuel recommendation services, seafood processing support, fish market governance, and coastal environmental management. Inter-agency coordination has developed through marine waste management, fishery product diversification training, and fisher group assistance, but institutional strengthening is still needed to ensure more consistent and sustainable implementation. Practical Implication: The findings highlight the need to strengthen coordination among municipal, provincial, and central governments, particularly in fisher services, seafood value-added activities, marine waste management, and mangrove-based coastal conservation. Originality/value: This study contributes to blue economy governance literature by showing that implementation in a non-metropolitan coastal city is shaped not only by marine resource potential, but also by authority fragmentation, coordination capacity, and the municipal government’s bridging role.
Post-Conflict Political Dynamics In Poso: Examining Neopatrimonial Practices 2005-2024 Ahmad Hasan Ubaid; Mahira Sandria Rahmatiana; Gertha Maria Gultom; Taufik Akbar
Jurnal Mamangan Vol 12, No 2 (2023): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i2.10265

Abstract

This study investigates how post-conflict governance in Poso has been shaped by neopatrimonial practices and how hybrid political orders endure despite the formalization of peace agreements. The research aims to explain the persistence of elite domination in the region by examining the ways in which local actors consolidate their power through control of resources, patronage networks, clientelism, and the mobilization of religious sentiment. To achieve this, the study employs a qualitative explanatory approach, relying on in-depth interviews with key informants, analysis of official documents, electoral results, and secondary materials such as books, journals, and online publications. The findings reveal that while the Malino Declaration of 2001 was successful in reducing the intensity of violent conflict between Christian and Muslim communities, it fell short of producing a more inclusive and democratic political order. Instead, the political arena in Poso remains dominated by a small circle of elites who sustain the status quo and use both formal and informal mechanisms to secure their authority. These dynamics demonstrate that neopatrimonialism continues to influence the post-conflict political landscape, giving rise to a hybrid political order in which democratic institutions formally exist but function in parallel with clientelistic practices and elite-driven governance. The study concludes that without addressing the entrenched neopatrimonial system, post-conflict democratization in Poso will remain limited, and power will continue to circulate within narrow elite networks rather than being shared more broadly across society.
Sosialisasi Etika dan Strategi Membuat Konten Digital di Media Sosial Bagi Santriwati di Kota Malang Ahmad Hasan Ubaid; Mahira Sandria Rahmatiana; Gertha Maria Gultom; Taufik Akbar; Yusli Effendi
Al Khidma: Jurnal Pengabdian Masyarakat Al Khidma Vol. 6 No. 3 Juli - September 2026
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/ak.v6i3.6654

Abstract

Penelitian ini bertujuan meningkatkan pemahaman etika digital dan keterampilan produksi konten Islami pada santri di Kota Malang melalui program sosialisasi yang dilaksanakan oleh Universitas Brawijaya bekerja sama dengan PCNU. Metode yang digunakan adalah pre-test dan post-test terhadap 29 santri dengan instrumen kuesioner berisi 10 pertanyaan menggunakan skala Likert lima poin. Variabel yang diukur meliputi kesadaran etika bermedia sosial, pemahaman risiko penyalahgunaan data pribadi, kesadaran terhadap jejak digital, serta kemampuan membuat konten Islami yang relevan bagi generasi muda. Hasil penelitian menunjukkan adanya peningkatan signifikan pada hampir semua indikator. Peningkatan paling mencolok terlihat pada kemampuan membuat konten Islami yang kreatif, dari 17,2% responden pada skala tertinggi sebelum intervensi menjadi 55,2% sesudahnya. Temuan ini menunjukkan bahwa program sosialisasi tidak hanya menambah pengetahuan normatif, tetapi juga memperkuat kapasitas praktis santri. Kontribusi utama penelitian ini adalah memperlihatkan potensi intervensi berbasis kolaborasi pendidikan dan organisasi keagamaan dalam membentuk generasi santri yang adaptif, etis, dan produktif di ruang digital.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Alvita Sari Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Basori, B Bin Rahmad, Khozaeni Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Ermis Ismail, Iklima Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathul Bari Fathurrahman, Imam Gede Indrawan Gede Suweken Gertha Maria Gultom Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lestari, Veronika Nugraheni Sri Listyani, Indah Luthviana, Dewi Nurika Sari M Ikhsan Machfudzhoh, Asih Maheri L, Sonny Subroto Maheri Laksono, Sonny Subroto Maheri, Sonny Subroto Mahira Sandria Rahmatiana Maulidi, Dedi Menkher Manjas Mi’rojul Huda Mu'Tashim, Aan Mubarok, Ujang Syahrul Murdiyanto, Edi Muslihatul Habbah, Siti Mauludah N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nur Azizah, Risma Nurdina, Hana Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi Qurnia Indah Permata Sari R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Sabarudin Muslim Santana, Sanny Saparuddin Mukhtar Sarwo Sucitra Amin Satriadi, Ari Selamet Daroini Septiani, Ilfa Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Soni Agus Irwandi Sosilawati, Endang Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono Sutariyono Syahrul R, Syahrul Syaiful Anwar Syarif Rahman Hasibuan Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad UBAID, AHMAD HASAN Udi Yuliarto Ujang Syahrul Mubarrok Uli Pardede, Tiarma Ulul Azmi Utomo, Wahyudi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Widyasanti, Nisrina Wiwik Utami Wulandari, Linda Ayu yanti, Novia fitri Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusli Effendi Yusran Ibrahim Zaerofi, Afif Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan