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All Journal Al-Zahra : Journal for Islamic and Arabic Studies Jurnal Ilmiah Administrasi Publik (JI@P) BAREKENG: Jurnal Ilmu Matematika dan Terapan INTECOMS: Journal of Information Technology and Computer Science Jurnal Desain El Banar: Jurnal Pendidikan dan Pengajaran Visual Heritage: Jurnal Kreasi Seni dan Budaya SENADA : Semangat Nasional Dalam MengabdI Interdisciplinary Social Studies Society: Jurnal Pengabdian Masyarakat Interdependence Journal of International Studies Jurnal Indonesia Sosial Teknologi West Science Accounting and Finance Darma Cendekia Journal of Community Empowerment Jurnal Pengabdian Masyarakat dan Penelitian Terapan Indonesian Journal of Auditing and Accounting Journal of Environment Behavior and Engineering Research in Accounting Journal
Taufiq Akbar
Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Malang
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EDUKASI LITERASI DIGITAL UNTUK MENUMBUHKAN KESADARAN PENGGUNAAN TEKNOLOGI YANG BIJAK PADA SISWA SMPN 3 KERUAK Fira, Fira; Muaini, Muaini; Wahyuni, Wahyuni; Fatima, Siti; Saputra, Muh Dimas Dwi; Nisa, Huzaimatun; Marshandy, Dwi Firzha; Misnah, Misnah; Akbar, Taufiq
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36328

Abstract

ABSTRAK                                                                            Edukasi literasi digital untuk menumbuhkan kesadaran penggunaan  teknologi yang bijak pada siswa SMPN 3 Keruak. bertujuan untuk meningkatkan literasi digital dan menumbuhkan kesadaran penggunaan teknologi yang bijak pada siswa SMPN 3 Keruak.  Mitra sasaran dalam kegiatan ini adalah seluruh siswa SMPN 3 Keruak dengan jumlah peserta sebanyak 174 orang, terdiri dari 88 siswa laki-laki dan 86 siswa perempuan dengan rentang usia 11–15 tahun. Kegiatan dilaksanakan oleh tim PLP II KKN-Dik Universitas Muhammadiyah Mataram melalui tiga tahapan, yaitu persiapan, pelaksanaan, dan evaluasi. Metode yang digunakan adalah ceramah interaktif yang dipadukan dengan diskusi serta evaluasi melalui wawancara terhadap lima siswa sampel. Hasil kegiatan menunjukkan bahwa siswa memahami manfaat gadget dalam mendukung pembelajaran dan komunikasi, sekaligus menyadari potensi bahaya seperti kecanduan, cyberbullying, dan judi online. Secara kualitatif, siswa mampu mengemukakan strategi pencegahan, antara lain membatasi waktu penggunaan, memblokir akun mencurigakan, dan melibatkan guru maupun orang tua. Secara kuantitatif, keterlibatan siswa mencapai 174 peserta dengan partisipasi aktif pada sesi diskusi dan tanya jawab. Kegiatan ini membuktikan bahwa edukasi literasi digital mampu meningkatkan kesadaran siswa untuk menggunakan teknologi secara lebih bijak, aman, dan bertanggung jawab.Kata kunci: Literasi Digital; Siswa SMP; Kesadaran Penggunaan Teknologi ABSTRACTThe development of digital technology has brought both positive impacts and serious challenges for teenagers, especially junior high school students. Issues such as gadget addiction, cyberbullying, social media abuse, non-verbal sexual harassment, and the rise of online gambling are issues that require special attention. Based on these conditions, this community service activity aims to improve digital literacy and foster awareness of wise technology use among students at SMPN 3 Keruak. The target partners in this activity are all students of SMPN 3 Keruak, with a total of 174 participants, consisting of 88 male students and 86 female students aged 11–15 years. The activity was carried out by the PLP II KKN-Dik team from Muhammadiyah University Mataram through three stages, namely preparation, implementation, and evaluation. The method used was interactive lectures combined with discussions and evaluation through interviews with five sample students. The results of the activity showed that students understood the benefits of gadgets in supporting learning and communication, while also realizing the potential dangers such as addiction, cyberbullying, and online gambling. Qualitatively, students were able to suggest prevention strategies, including limiting usage time, blocking suspicious accounts, and involving teachers and parents. Quantitatively, student involvement reached 174 participants with active participation in discussion and question-and-answer sessions. This activity proves that digital literacy education can increase students' awareness to use technology more wisely, safely, and responsibly.  Keywords: Digital Literacy; Junior High School Students; Community Service; Using of Technology
Examining The Relationship Between Profitability Indicators And Stock Market Valuation In Indonesian Banks Mardia, Aina; Akbar, Taufiq; Abidin, Zaenal; Akbar, Muhammad
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2210

Abstract

This study uses panel data regression with a sample size of 26 banks to investigate the impact that Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) have on the stock prices of banking businesses that are listed on the Indonesia Stock Exchange throughout the period of 2019–2023. The results indicate that only ROE significantly influences stock prices, as it demonstrates the effectiveness of managing shareholders' equity in generating sustainable profits and acts as a crucial metric for investors evaluating a company's basic robustness and future potential. Conversely, ROA and NIM exhibited no substantial impact on stock prices, perhaps due to macroeconomic instability—exemplified by the COVID-19 pandemic—which prompted investors to prioritize external factors in their risk and return assessments. The results indicate that in times of systemic uncertainty, internal financial indicators had limited predictive capability for stock valuation, with investment decisions increasingly influenced by overarching market dynamics and external economic considerations.
Unveiling The Dynamics Of Firm Value In The Consumer Non-Cyclicals Sector: The Role Of Firm Size, Accounting Conservatism, And Tax Avoidance Darmawana, Akbar Fajar Muhammad; Sukarnob, Edy; Akbar, Taufiq
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2221

Abstract

This study examines the impact of tax avoidance, accounting conservatism, and business size affect firm value in Indonesia Stock Exchange-listed consumer non-cyclicals manufacturing from 2019 to 2023. Despite the sector's theoretical defensiveness, macroeconomic pressures and market sentiment volatility drove stock indices down, emphasizing the necessity to study corporate valuation issues. The study employs panel data regression analysis on a purposive sample of 36 companies to assess accounting conservatism through accrual-based metrics, tax avoidance via effective tax rates, and firm size using the natural logarithm of total assets, with firm value represented by price-to-book value (PBV). The findings demonstrate that accounting conservatism and tax avoidance do not significantly influence firm value, indicating that investors choose genuine profitability and growth over conservative reporting or tax techniques in this sector. Conversely, firm size positively influences firm value, likely due to larger firms’ greater operational efficiency, resource accessibility, and market reputation, despite the potential challenges of agency costs and management complexity. These findings provide valuable insights for investors and managers in consumer non-cyclicals manufacturing, emphasizing the importance of scale over accounting policies and tax avoidance in shaping market valuation under uncertain economic conditions.
Unveiling the Determinants of Audit Completion Time in the Post-Pandemic Era: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Berlianto, Abiyuwara Wimba; Wulandari, Stepani Sisca; Akbar, Taufiq; Wijayanti, Inung
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2222

Abstract

This study seeks to analyze the impact of financial distress, company size, and Public Accounting Firm (PAF) size on audit reporting lag in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employed a quantitative methodology utilizing panel data regression techniques, selecting 53 organizations chosen by purposive sampling. The investigation indicates that financial strain adversely impacts audit reporting lag, suggesting that increased financial pressure on a corporation correlates with an extended duration to finalize the audit. This discovery underscores the significant influence of a client's financial status on the promptness of audit reporting. Simultaneously, the size of the company and the size of the PAF exhibit no substantial influence on audit reporting latency, indicating that variations in operational scale or audit firm capability do not inherently affect the efficiency of the audit process. These findings provide empirical information to enhance the comprehension of the factors affecting timely audit reporting in the context of post-pandemic economic dynamics.
Co-Authors Agung Zainal Muttakin Raden Amri Amri Amri anwardi, anwardi Ayuningtyas, Setiani Berlianto, Abiyuwara Wimba Darmawana, Akbar Fajar Muhammad Edy Sukarno FATIMA, SITI FIRA, FIRA Georgina Maria Tinungki Gustarina, Fauzia Hedwigis Esti Riwayati Hendra Yulia Rahman, Hendra Yulia Hidayah, Aini Hilda Hilaliyah Inung Wijayanti Jasman Jasman Jumadil, Jumadil Laela Lanjarsih Mardia, Aina Markonah, Markonah Marshandy, Dwi Firzha Misnah Misnah Mohamad Sjafei Andrijanto MUAINI, MUAINI Muh. Fikruddin Buraerah Muhammad Akbar MUHAMMAD ALI Muhammad Iqbal N. Nazaruddin Nisa, Huzaimatun Noerisman, Jihan Nurhasanah Nurhasanah Puji Anto Putri Junaini, Adek Royal Harinata, Satrama S Siswanto Salsabila Ramadini Saputra, Muh Dimas Dwi Shilvana, Lidya Siregar, Ernisa Stepani Sisca Wulandari Sugiyarto Sugiyarto Suharyanto Suherman, Suherman Sukarnob, Edy Trinandari Prasetya Nugrahanti wahyuni wahyuni Widi Hartono Wulandari Wulandari, Stepani Sisca Yumeizy Syahputra Zaenal Abidin