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All Journal Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Rengganis Jurnal Pengabdian Masyarakat Empiricism Journal Jurnal Pepadu Eastasouth Journal of Effective Community Services Sasana: Jurnal Pendidikan Agama Islam Eastasouth Journal of Impactive Community Services IIJSE Jurnal Riset Mahasiswa Akuntansi Madania: Jurnal Kajian Keislaman
Fikri, M. Ali
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Menyeimbangkan Transformasi Hijau dan Pertumbuhan: Implementasi Pajak Lingkungan dalam Konteks Asia – Studi Kasus Vietnam, Tiongkok, dan Malaysia Prasidya, Tusta; Suhaedi, Wirawan; Fikri, M. Ali; Rakhmawati, Intan
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 1 (2025): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v11i1.658

Abstract

The case studies of environmental tax reforms in Vietnam, China, and Malaysia provide a comprehensive view of the challenges and opportunities faced by developing nations in implementing environmental fiscal policies to foster green growth. Each of these countries has adopted distinct approaches to environmental taxation, tailored to their specific economic, social, and environmental contexts. Vietnam and Malaysia have focused on targeted sectors such as fuel consumption and natural resource extraction, aiming to curb pollution and over-exploitation while generating revenue for sustainable initiatives. In contrast, China has taken a broader and more integrated approach by establishing a nationwide environmental tax system, complemented by the implementation of an Emissions Trading System (ETS), which seeks to reduce industrial emissions through market-based mechanisms. These case studies highlight several critical lessons that can inform future environmental fiscal reforms. One key takeaway is the importance of comprehensive tax coverage that addresses multiple sources of environmental degradation rather than focusing narrowly on a single sector. Additionally, strong enforcement mechanisms are essential to ensure compliance, as lax regulation or weak penalties can undermine the effectiveness of these taxes. Equally important is the strategic allocation of tax revenues, which should be directed towards sustainability projects such as renewable energy development, pollution control, and environmental restoration efforts. This revenue reinvestment can further bolster green growth and ensure long-term environmental benefits.
Analisis Perilaku Biaya Mahasiswa (Studi Kasus Pada Mahasiswa Akuntansi Universitas Mataram) Perwangsa, Baiq Hera Yulanda; Fikri, M. Ali; Suryantara , Adithya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1301

Abstract

The purpose of this study is to analyze the allocation of costs spent by a student for his needs through an accounting perspective. The benefit of this study is so that each individual can overcome life problems, which are mostly related to material or resources. When individuals are faced with various offers from the surrounding environment, they must be able to react by determining the profit and loss through cost analysis in order to survive. This study uses a questionnaire method in collecting data and grouping it into two parts, namely early semester students (1-6) and final semester students (7>, or students who are writing their thesis). The results of the analysis of the cost grouping can be seen that the cost behavior incurred by group I is the same as the general cost behavior (namely other costs, tuition fees, and entertainment costs), except for the final semester group 7> (group II), namely the cost behavior is somewhat different, where they tend to spend more entertainment money than tuition fees.
Pemasangan Mesin Air dan Pipa di Lokasi Sumber Mata Air di Pinggir Laut Dusun Aik Bual Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Prasyida, Tusta Citta Ihtisan Tri; Rahmawati, Intan; Pascayanti, Yusifa; Sasanti, Elin Erlina; Atikah, Siti; Neris, Miratul Husna
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.388

Abstract

Kekeringan yang melanda wilayah Aik Bual telah terjadi sejak sejak berpuluh tahun. Kondisi ini memaksa puluhan warga di dusun Aik Bual, berjuang mendapatkan air bersih dengan mengambil air air bersih yang berada di bawah tebing pantai dengan menggunakan tali dan alat katrol untuk memenuhi kebuthan memasak mereka. Sejak lama warga dusun menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masyarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai. Kegiatan pengabdian ini dilakukan melalui membantu masyarakat secara gottong royong untuk pemasangan mesin dan penyaluran pipa air bersih yang sebelumnya telah disediakan oleh pemerintahuntuk didistribusikan kepada warga sekitar.
Accounting Practices in Determining the Cost of the Metatah Ceremony in the Adult Initiation Rite in Hindu Tradition Manggala Putra, Komang Yudha; Fikri, M. Ali
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7089

Abstract

This study aims to explore accounting practices in determining the costs of the Metatah ceremony, a rite of passage into adulthood in the Hindu tradition. Using an ethnographic approach, the research involves informants consisting of students, families, and relatives who have previously performed the Metatah ceremony in the city of Mataram. The results show that the cost determination practices in the Metatah ceremony reflect the complexity between the community's spiritual and economic aspects. The cost components analyzed include offerings (banten), fees for the pedanda (ceremonial leader), ceremonial decorations, traditional clothing, music and traditional dance performances, guest banquets, and documentation expenses. Each cost component shows significant variation, reflecting differences in families’ economic capabilities as well as diverse interpretations in carrying out the ceremony. Interestingly, despite the variations in costs, the study shows that the Hindu community has developed various adaptive strategies to ensure the ceremony is carried out in accordance with their economic capabilities without diminishing its spiritual value.
Examination of Sexual Violence in Islamic Boarding Schools in Lombok: An Islamic Legal Perspective and Formulation of Preventive Strategies Fikri, M. Ali; Fahrurrozi, Fahrurrozi
Madania: Jurnal Kajian Keislaman Vol 28, No 2 (2024): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v28i2.6388

Abstract

This study aims to explore the problem of sexual violence in Islamic boarding schools in Lombok, by examining the perspective of Islamic law and formulating prevention strategies. Sexual violence in religious educational environments such as Islamic boarding schools is often invisible and overlooked, even though it has serious impacts on victims and the reputation of the institution. Using a qualitative approach, this study collected data through interviews with Islamic boarding school administrators, teachers, and other relevant parties, and examined applicable policies and practices. This study evaluates how Islamic legal principles, including protection of individual honor and rights, can form the basis for formulating prevention strategies. From an Islamic legal perspective, sexual violence is considered a serious violation of the principles of justice, honor, and protection of human rights. The Quran and hadith teach that forced sexual intercourse without consent is a major sin, which can be punished both in this worldly and the hereafter, in accordance with the principles of qisas and ta'zir. The research findings indicate the importance of counselling and training for Islamic boarding school administrators, as well as the need to strengthen internal regulations and cooperation with the authorities. This research is expected to contribute to formulating concrete steps that are effective in preventing sexual violence in Islamic boarding schools, while maintaining the integrity of Islamic-based education. Penelitian ini bertujuan untuk menelusuri permasalahan kekerasan seksual di pesantren di Lombok, dengan mengkaji perspektif hukum Islam dan merumuskan strategi pencegahannya. Kekerasan seksual di lingkungan pendidikan agama seperti pesantren seringkali tidak terlihat dan terabaikan, meskipun memiliki dampak serius terhadap korban dan reputasi institusi. Dengan pendekatan kualitatif, penelitian ini mengumpulkan data melalui wawancara dengan pengasuh pesantren, guru, serta pihak terkait lainnya, dan meneliti kebijakan serta praktik yang berlaku. Kajian ini mengevaluasi bagaimana prinsip-prinsip hukum Islam, termasuk perlindungan terhadap kehormatan dan hak individu, dapat menjadi landasan dalam menyusun strategi pencegahan. Dalam perspektif hukum Islam, kekerasan seksual dianggap sebagai pelanggaran serius terhadap prinsip-prinsip keadilan, kehormatan, dan perlindungan hak asasi manusia. Al-Qur'an dan hadis mengajarkan bahwa tindakan pemaksaan hubungan seksual tanpa persetujuan adalah dosa besar, yang dapat dikenakan hukuman baik secara duniawi maupun ukhrawi, sesuai dengan prinsip qisas dan ta'zir. Temuan penelitian menunjukkan pentingnya penyuluhan dan pelatihan bagi pengelola pesantren, serta perlunya penguatan regulasi internal dan kerja sama dengan pihak berwenang. Penelitian ini diharapkan dapat memberikan kontribusi dalam merumuskan langkah-langkah konkret yang efektif dalam mencegah kekerasan seksual di pesantren, sekaligus menjaga integritas pendidikan berbasis Islam.
Co-Authors Adi Saputra Amandari, Ringka Ninis BS, Sapto Hendri Elin Erlina Sasanti Erni Yustissiani Fahrurrozi Fahrurrozi Hidayat, Ari Ramdhan Ilmi, Muhammad Khalis Iman Waskito Intan Rahmawati Joni Safaat Adiansyah Jumaidi, Lalu Takdir Manggala Putra, Komang Yudha Mujahid, Khairul Neris, Miratul Husna Nirmala, Yeni Nurul Hidayati Pascayanti, Yusifa Perwangsa, Baiq Hera Yulanda Prasidya , Tusta Citta Ihtisan Tri Prasidya, Tusta Prasyida, Tusta Citta Ihtisan Tri Rakhmawati, Intan Reza, Ismalia Siti Atikah Suhaedi, Wirawan Suryantara , Adithya Bayu Titik Wahyuningsih Waskito , Iman Yanti , Yusifa Pasca