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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 UNIZAR LAW REVIEW Jurnal Pengabdian Magister Pendidikan IPA Jurnal Agregasi Jurnal Jatiswara Jurnal Linguistik Komputasional PERENNIAL JMB : Jurnal Manajemen dan Bisnis 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 Lingkar : Journal of Environmental Engineering Riset Ilmu Manajemen Bisnis dan Akuntansi COCOS The International Science of Health Journal 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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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, COMPANY VALUE, AND PROFITABILITY AS A MODERATING VARIABLE Jihan Pratiwi; Arief Rahman; Syafi’i; Muhammad Habibie Al-Hamzah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.118

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on company value, while also testing whether profitability can moderate the relationship between CSR variables and company value. This is a descriptive quantitative study, and the population used is the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample in this study was obtained through purposive sampling, resulting in 14 selected companies based on pre-determined criteria. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA), with classical assumption tests as prerequisites. In this study, the CSR variable was measured using the GRI Standards 2021, company value using Tobin’s Q, and profitability measured by ROA. The results of the study indicate that CSR has a negative and significant effect on company value, suggesting that CSR activities are not yet fully appreciated by the market as value creators. Additionally, the MRA results show that profitability is unable to moderate the relationship between CSR and company value. This finding indicates that even though companies generate profits, this is insufficient to strengthen the influence of CSR on company market value.
Co-Authors . Budiaman Adrian Indarti Agus Khobir Permana Akbar, Moch Malik Akrom, Akrom Ali Muhdor Alwi Fahruzy Nasution Amrulloh, Rifqi Angga Pratama Anindhita Satria Mahendra Ansari Harahap, Dedy Anugrah Dwi Putra Aulia Helmina Putri Aulia Ramadanisti Ayu Praditias Sumono Putri Ayu Purwarianti Budi Winarni Cut Nina Latisa Maura Damai Syah Halawa Dea Ayu Rahmadini Desi kusrini 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 Humairo Aziza Husnawati Yahya Ika Amalia Imam Syahrobani Irma Yurni Jayen, Fredy Jemmy Najoan Jihan Pratiwi Ketut Ayusia Madewi Khairul Fadly Kurnia Nur Widyasari kusrini, Desi kusrini Mahsina Maria G.M. Polii Maria Haryanti Butarbutar Miftahus Sholihin Muchlis Saputra Mudatstsir, Mudatstsir Muhammad Aqil Al Munawar Muhammad Habibie Al-Hamzah Muhammad Syapari Mulyadi Abdul Wahid Neni Nuraini Neni Nurhayati Nofridayati Nofridayati Pandu Rochman Suosa Putra Pelita Ramadhaniah Priyo Susilo R Dewi Mutia Farida Ragiel Pangestu Rahmat Novrianda Dasmen Rahmawati Rahmawati Reni Rohidin Rohidin Rossy Mirasari Sahdin Hasibuan Sapriyadi, Wandi Shinta Andriyani Shinta Andriyani Sri Djuniati Sri Ngapiyatun Srilasmawanti Srilasmawanti Sritomo Wignjosoebroto Sukariyan Sumarno Sumarno Supanca Ade Putri Syafi’I Tina Lestari Tuti Tursilah Wahyuni, Neneng Warto Utomo Wartomo Wiwiek Wahyuningsih Wiwiek Wahyuningsih Yulian Ansori Zahratul Fitri