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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Teknik ITS e-Jurnal Kewirausahaan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Ilmiah KOMPUTASI Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Laga-Laga: Jurnal Seni Pertunjukan Jurnal Pengabdian Magister Pendidikan IPA Jurnal Agregasi Jurnal Jatiswara Jurnal Linguistik Komputasional PERENNIAL JMB : Jurnal Manajemen dan Bisnis Proceeding of National Conference on Accounting & Finance Buletin LOUPE (Laporan Umum Penelitian) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Fakultas Ilmu Keislaman UNISA Kuningan Islamika Granada Equity: Jurnal Akuntansi Multica Science and Technology Journal Physical Health Recreation (JPHR) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Risalah Kenotariatan EKONOMIKA45 Jurnal Akuntansi dan Keuangan Sisfo: Jurnal Ilmiah Sistem Informasi Jurnal Dunia Pendidikan INFORMATIKA Bandung Conference Series: Business and Management Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Indonesia Sosial Teknologi Journal of Economic Education and Entrepreneurship Studies Riset Ilmu Manajemen Bisnis dan Akuntansi COCOS The International Science of Health Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ekonomi dan Bisnis IJES : Indonesian Journal of Environmental Sustainability. LEMBARAN PUBLIKASI MINYAK DAN GAS BUMI Multidisciplinary Indonesian Center Journal JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Arief Rahman
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SEKULARISME PROSES PENYUSUNAN ANGGARAN BERBASIS PARTISIPATIF DALAM PERSPEKTIF ISLAM Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 4 No. 1 (2016): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.365 KB) | DOI: 10.30640/ekonomika45.v4i1.52

Abstract

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.
Analisis Kelayakan Model K-Nearest Neighbor dalam Penentuan Klasifikasi Guru berprestasi Irma Yurni; Arief Rahman; Angga Pratama
Sisfo: Jurnal Ilmiah Sistem Informasi Vol. 9 No. 1 (2025): Sisfo: Jurnal Ilmiah Sistem Informasi, Mei 2025
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sisfo.v9i1.22131

Abstract

Model K-Nearest Neighbor menunjukkan potensi yang kuat dalam klasifikasi guru berprestasi, dengan beberapa pertimbangan penting terkait pemilihan atribut, metode pengukuran jarak, dan strategi pengolahan data besar. efektivitas KNN juga dapat dikuatkan dengan analisis jarak yang digunakan dalam pengklasifikasian dalam melihat prestasi guru terbaik di sekolah. Dalam analisis kelayakan model KNN untuk klasifikasi guru berprestasi. Penentuan guru terbaik harus dilakukan secara objektif dan komprehensif, menggabungkan penilaian terhadap motivasi, dedikasi, loyalitas, dan profesionalisme, terutama dalam era teknologi 4.0. Namun, selama ini penilaian yang dilakukan kepala sekolah cenderung subyektif dan berdasarkan pengamatan sendiri, sehingga tidak optimal. Untuk mengatasi masalah ini, dibangun sebuah sistem pendukung keputusan berbasis metode K-Nearest Neighbor (K-NN) yang membantu proses penilaian guru secara lebih akurat dan objektif. Dengan menggunakan metode K-Nearest Neighbor (KNN), sistem ini dirancang untuk membantu menentukan kelolosan sertifikasi guru secara objektif dan efisien berdasarkan parameter seperti masa kerja, usia, golongan, beban kerja, tugas tambahan, dan prestasi. Hasil penelitian ini menunjukkan penilaian prestasi guru, terutama ketika data yang tersedia cukup lengkap dan representatif, sehingga dapat membantu pengambilan keputusan secara objektif dan sistematis. Sistem ini diharapkan dapat meningkatkan keadilan dan efisiensi dalam menentukan guru yang berpotensi terbaik. hasil analisis dari model klasifikasi KNN ini diharapkan dapat mengatasi permasalahan ketidakadilan dan mempercepat proses pengambilan keputusan sertifikasi guru secara otomatis.
PERAMALAN SUHU UDARA MENGGUNAKAN ALGORITMA LONG SHORT TERM MEMORY Yulian Ansori; Arief Rahman; Febriyanti Darnis; Miftahus Sholihin
Informatika: Jurnal Teknik Informatika dan Multimedia Vol. 5 No. 1 (2025): MEI : JURNAL INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/informatika.v5i1.1033

Abstract

This study presents an air temperature forecasting model employing the Long Short-Term Memory (LSTM) algorithm to address the challenges posed by climate variability and extreme weather conditions. Historical daily temperature data from NASA POWER—collected between January 1, 2014, and December 31, 2024, in Serang City (totaling 4,018 records)—were used. The data were normalized using a min–max scaling technique and divided into training (70%) and testing (30%) sets. Multiple experimental scenarios were run by varying the number of training epochs and the hidden layer unit counts. The optimal configuration was achieved in Scenario 7, which incorporated two hidden layers, each with 50 units, and employed 30 epochs; this setup yielded a prediction accuracy of 98.4% with a Root Mean Squared Error (RMSE) of 27.11. The results indicate that the LSTM model effectively captures the seasonal variations and long-term trends in air temperature, making it a reliable tool for forecasting and supporting decision-making in climate adaptation strategies. Keywords: Air Temperature Forecasting, Long Short-Term Memory, Deep Learning, Climate Change, Data Normalization.
OPTIMIZATION CALCULATION OF ELECTRICAL SUBMERSIBLE PUMP IN MAA-72 WELL IN X FIELD PT Y Desi kusrini kusrini; Adrian Indarti; Muhammad Aqil Al Munawar; Arief Rahman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.1034

Abstract

MAA-72 well experienced a decrease in production rate, Pump IND1300 42 hz / pump ROR of 960- 1640 bfpd. Well production is Qgross 599.97 bfpd. The required data obtained are general report electrical submersible pump, reservoir data, fluid properties data, production data and wellprofile data, data obtained directly from the computer in the field. In data processing, the method is to determine the potential analysis of the well, evaluate the installed pump, and optimize the well with a new pump. Optimum results of 1498.55 bfpd, Gf 0.435 Psi/ft, IND1300 pump evaluation, namely PIP 170.37 Psi, TDH 1782.27 ft, PSD 1969.42 ft, number of stages 200 stages, EP 49% and Hp 33.5. Optimization was carried out by replacing the pump. New pump selection DN1800/60 Hz / ROR 1200-2400 bfpd, head/stage 22 ft, Hp 0.34 EP 70%. Determination of new pump PSD 2022.94 ft, PIP 43.5 Psi, TDH 2212.32 ft, number of stages 22 stages. Increase in Qact production rate (599.97 bfpd) to (1498.55 bfpd) with a rate increase of 898.58 bfpd.
Analisis Perlakuan Akuntansi Pajak Penghasilan atas Pemberian Fringe Benefits terhadap Laporan Keuangan setelah Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan Muhammad Syapari; Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3122

Abstract

One of the most interesting points in the Harmonization of Tax Regulations Law (UU HPP) is the allowance for the deduction of fringe benefit expenses incurred by employers for tax purposes. Additionally, employees who receive fringe benefits are now subject to income tax, and these benefits can be included in their gross income for the calculation of Article 21 Income Tax. This provision contradicts the previous Income Tax Law, which did not classify in-kind benefits or perks as taxable income for employees. This research aims to understand respondents' understanding of the treatment of fringe benefit expenses under the UU HPP and how tax planning can be implemented to minimize taxable income. A qualitative descriptive approach, using observational methods such as interviews and case studies, will be employed. The research findings are expected to provide input for companies in implementing tax planning for fringe benefits.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan di Perguruan Tinggi Swasta di Indonesia Diah Astuti; Arief Rahman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5663

Abstract

Fraud in higher education institutions, particularly in Private Universities (Perguruan Tinggi Swasta/PTS), poses a serious threat to institutional reputation, financial integrity, and governance effectiveness. Such unethical practices can undermine public trust and disrupt the sustainability of educational operations. This study aims to analyze the factors influencing fraud in Indonesian PTS by employing the Institutional Theory framework, which emphasizes how organizational behavior is shaped by institutional pressures. Specifically, this research examines the influence of coercive, mimetic, and normative pressures, as well as the role of information technology in fraud prevention efforts. A quantitative approach using a survey method was applied, involving 100 respondents consisting of structural lecturers and administrative staff across various PTS in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that coercive, mimetic, and normative pressures significantly affect fraud occurrence, suggesting that institutional environments strongly shape behavioral tendencies. Additionally, the effective utilization of information technology was found to play a crucial role in strengthening internal controls and reducing opportunities for fraudulent practices. This study contributes theoretically to the development of financial governance research in the education sector by integrating institutional theory with technological perspectives, and it offers practical insights for university management in formulating more effective, measurable, and sustainable anti-fraud policies to safeguard institutional accountability and credibility.
Pemanfaatan Limbah Sampah Kota Sebagai Kompos Sri Ngapiyatun; Arief Rahman; Humairo Aziza; Budi Winarni; Wartomo
Jurnal Loupe Vol 16 No 02 (2020): Edisi Desember 2020
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v16i02.222

Abstract

Penelitian ini didasarkan pada upaya pemanfaatan limbah sampah kota yang keberadaannya melimpah dan mencemari lingkungan agar dapat dimanfaatkan menjadi suatu produk yang memiliki nilai ekonomis tinggi yaitu kompos, selain itu juga dapat menjadi solusi dalam mengatasi masalah kelangkaan serta mahalnya harga pupuk saat ini. Penelitian ini dilaksanakan di kampus Politeknik Pertanian Negeri Samarinda, dengan lamanya waktu penelitian adalah 3 bulan terhitung mulai bulan Juli sampai dengan Oktober 2020 yang meliputi: persiapan alat dan bahan, pembuatan kompos, pengambilan data dan analisis kompos. Tujuan penelitian yaitu mengetahui lama waktu pembuatan kompos hingga kompos dikatakan jadi, dan mengetahui kualitas kompos berdasarkan standar SNI 19-7030-2004. Hasil penelitian menunjukkan bahwa; kompos jadi pada hari ke-19 yang ditandai dengan warna kompos coklat kehitaman, tidak berbau, bentuk/tekstur remah dan suhunya sudah stabil mendekati suhu ruang dan kompos yang dihasilkan jika dibandingkan dengan standar SNI 19-7030-2004 untuk C organik, N dan K memenuhi standar sedangkan pH H2O, C/N rasio dan P belum memenuhi standar SNI 19-7030-2004.
Anak Muda Pintar Literasi Keuangan, Masa Depan Gemilang Arief Rahman; Tina Lestari; Rifqi Amrulloh; Fredy Jayen; Aulia Helmina Putri; Ragiel Pangestu; Pelita Ramadhaniah
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial literacy atau literasi keuangan adalah aspek yang terus digencarkan pemerintah agar masyarakat Indonesia mampu mempunyai pengetahuan finansial sesuai kebutuhan sehari-hari mereka. Pertama, konsep dasar literasi keuangan bukan hanya didasarkan pada tiga aspek literasi keuangan yaitu pengetahuan, keterampilan, dan keyakinan, melainkan meliputi pula aspek sikap dan perilaku. Kedua, dalam kenyataannya, literasi keuangan sangat berkaitan erat dengan inklusi keuangan sehingga perlu adanya keselarasan dan kesinambungan antara kegiatan literasi keuangan dan inklusi keuangan. Ketiga, pencapaian strategi literasi dan inklusi keuangan lebih efisien dilakukan secara bersama-sama sehingga tujuan pencapaian literasi keuangan untuk memperluas akses masyarakat ke sektor jasa keuangan dapat dilakukan dengan lebih optimal. Tujuan dari pelaksanaan kegiatan ini menambah ilmu pengetahuan khusunya meningkatkan pengetahuan tentang literasi keuangan, menjadikan inspirasi bagi generasi muda tentang pentingnya literasi keuangan dan merupakan implementasi dari Kerjasama prodi dengan Forum Wartawan Ekonomi (FWE) Kalsel. FWE Kalsel Goes to Campus 2023 Kolaborasi STIE Pancasetia, melaksanakan seminar “Anak Muda Pintar Literasi Keuangan, Masa Depan Gemilang!.” Seminar dengan peserta kegiatan sebanyak 100 orang mahasiswa yang juga diikuti oleh dosen , staf struktural STIE Pancasetia, dengan mitra FWE Kalsel seperti Otoritas Jasa Keuangan, Bank Indonesia, Bank Kalsel, dan Pertamina. Kegiatan sangat baik dan mendapatkan antusias yang sangat luar biasa dari seluruh peserta, kegiatan ini berlangsung dengan lancar sesuai dengan jadwal pelaksanaan serta susunan acara. Peserta menjadi lebih meningkatkan pengetahuan mengenai pengelolaan keuangan dan literasi keuangan, mengenal dan mencintai rupiah serta mengetahui produk-produk perbankan dan capaian perbankan dalam beberapa periode khusunya produk dan capaian Bank Kalsel. Pemberian langsung oleh pihak-pihak yang kompeten dibidangnya. Rekomendasi yang diberikan kiranya semakin banyak PKM yang dapat memberikan bukan hanya edukasi dengan sosialisasi, namun juga pelatihan dilakukan selain untuk membangun branding juga merupakan wujud pengabdian kepada masyarakat. Kegiatan-kegiatan seperti ini bisa lebih dibuat besar dengan melibatkan mahasiswa maupun alumni dari STIE Pancasetia.
THE EFFECT OF DIFFERENT CONCENTRATIONS OF RICE WASHING WATER IN THE COMPOSTING PROCESS WITH THE MAC DONALD METHOD Yahya, Husnawati; Cut Nina Latisa Maura; Arief Rahman
Indonesian Journal of Environmental Sustainability Vol. 2 No. 2 (2024): December 2024
Publisher : Center for Environmental Studies, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ijes.v2i2.5958

Abstract

One way to reduce organic waste is through composting. One composting methodhat can be used is the Mac Donald method which employs an aerobic system to place raw ingredientsn an open box-shaped container. The purpose of this experiment was to observe the object under this study (rice washing water in organic waste composting). Four compost treatments namely P0 (organic garbage and without rice washing water added); P1 (organic garbage and added rice washing water of 35 ml); P2 (organic garbage and added rice washing water of 45 ml) and P3 (organic garbage and added rice washing water of 55 ml). Temperature measurements at the end of the composting process showed that the temperature in all four containers was 29°C. The pH values obtained met maturity requirements forompost as specified by SNI 19-7030-2004, namely with a minimum value of 6.80 and a maximum of 7.49. The observation results of moisture content at the end of composting in the four containers were 40%. The best results were shown in the variation of P2 (by added rice washing water of 45 ml) with a C/N ratio of 19.31 and began to mature in week 3 with levels of C-organic, N-total, P-total and K-total of 34.00%; 1.76%; 0.49% and 1.68% respectively.
Analysis of Measuring Student Satisfaction with Teacher Performance Assessment Using the Naive Bayes Model Irma Yurni; Arief Rahman; Zahratul Fitri
Multica Science and Technology (ACCREDITED-SINTA 5) Vol. 4 No. 1 (2024): Multica Science and Technology
Publisher : Universitas Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47002/mst.v4i1.852

Abstract

Naive Bayes model analysis to evaluate teacher quality based on the grades given by students with the variables of communication, mastery of material, teacher involvement, and teaching methods have an important role in determining student satisfaction assessments. The analysis results from the naive Bayes model show that student satisfaction tends to be higher for teachers who have good communication skills, strong mastery of the material, active involvement in the teaching and learning process, and the use of effective and innovative teaching methods. Therefore, to improve the quality of education, it is necessary to increase teacher competence in these four variables. In addition, the application of Naive Bayes model analysis can be an effective tool for identifying students who need improvement and development in analyzing student satisfaction. Naïve Bayes model analysis is used to predict the probability of student satisfaction based on the attributes involved. The results of the research show that analyzing and classifying student satisfaction assessments with good accuracy using the Naive Bayes model makes it easy to estimate the probability of satisfaction based on the attributes given. The results of research using the naive Bayes model with a probability of yes 0.0576 with a likelihood of yes and no getting a value of 0.6 while the probability of no is 0.0384 with a value of 0.4. for Normalization results 1 and Probability Value YES > Probability Value NO, Then Student Satisfaction with Teacher Performance is Satisfied with Teacher Performance.
Co-Authors . Budiaman Adrian Indarti Agus Khobir Permana Ahmad Fadhli Busthomi Ahmad Heru Romadhon Akbar, Moch Malik Ali Muhdor Alwi Fahruzy Nasution Amrulloh, Rifqi Amy Shientiarizki Anindhita Satria Mahendra Ansari Harahap, Dedy Anugrah Dwi Putra Aulia Helmina Putri Aulia Ramadanisti Ayu Praditias Sumono Putri Ayu Purwarianti Budi Winarni Christin Natalia P.N Christina Indrawati Cut Nina Latisa Maura Damai Syah Halawa Desi kusrini kusrini Dewi Puspitorini Husodo Diah Astuti Diman Ade Mulada Diman Ade Mulada Diman Ade Mulada, Diman Ade Ella Suzanna Elmi Nurvianti Epi Supriyani Siregar Erwan Efendi Fatin Nadifa Tarigan Febriyanti Darnis Ferry Herdianto Fitriyah Kusuma Devi Gunawan Wibisono Guntur Adham Syahputra Hendry Setyawans Sutedjo Heny Fitriani Humairo Aziza Husnawati Yahya I Putu Diatmika Ika Amalia Imam Syahrobani Irma Yurni Jayen, Fredy Jemmy Najoan Jihan Pratiwi Ketut Ayusia Madewi Khairul Fadly Kurnia Nur Widyasari Mahsina Mahsina Maria G.M. Polii Maria Haryanti Butarbutar Maryanne Pattynama Miftahus Sholihin Muchlis Saputra Muhammad Aqil Al Munawar Muhammad Habibie Al-Hamzah Muhammad Syapari Neni Nuraini Neni Nurhayati Nofridayati Nofridayati Pelita Ramadhaniah Priyo Susilo R Dewi Mutia Farida Ragiel Pangestu Rahayu Sri Utami Rahmat Novrianda Dasmen Rahmawati Rahmawati Reni Rohidin Rohidin Sahdin Hasibuan Sherliyanah Shinta Andriyani Shinta Andriyani Sri Djuniati Sri Ngapiyatun Srilasmawanti Srilasmawanti Sritomo Wignjosoebroto Sukatin, Sukatin Sumarno Sumarno Sunanto Supanca Ade Putri Syafi’I Tina Lestari Tuti Tursilah Wahyu Nur Chalamsah Setiawan Wahyuni, Neneng Warto Utomo Wartomo Wiwiek Wahyuningsih Wiwiek Wahyuningsih Yulian Ansori Zahratul Fitri