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All Journal Natural Science: Journal of Science and Technology Legal Opinion Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Pendas : Jurnah Ilmiah Pendidikan Dasar JMM (Jurnal Masyarakat Mandiri) JCES (Journal of Character Education Society) Ibtida'iy : Jurnal Prodi PGMI JURNAL INFORMATIKA Journal of Science and Engineering International Journal of Natural Science and Engineering International Journal of Supply Chain Management JURNAL MERCATORIA SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Almana : Jurnal Manajemen dan Bisnis ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES WELFARE : Jurnal Ilmu Kesejahteraan Sosial Agro Bali: Agricultural Journal GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Jurnal Entitas Sosiologi International Journal of Zakat (IJAZ) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Journal of Empowerment Community Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Legality of Law Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jumat Pendidikan: Jurnal Pengabdian Masyarakat Indonesian Journal of Intellectual Publication (IJI Publication) Nuances of Indonesian Language El-Jughrafiyah : Jurnal Geografi dan Terapannya Jurnal Ilmiah Perlindungan dan Pemberdayaan Sosial (Lindayasos) Edu Sociata : Jurnal Pendidikan Sosiologi Journal of Accounting and Finance (JAF) Jurnal Penelitian Ilmu Pendidikan Indonesia Journal of Artificial Intelligence and Digital Business Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia JUTIS Multi Proximity: Jurnal Statistika Universitas Jambi Mining Science and Technology Journal Journal BEARINGS: Borneo Mechanical Engineering and Science Journal of Management, Economic, and Accounting Equilibrium: Jurnal Ekonomi Syariah Intisari: Jurnal Inovasi Pengabdian Masyarakat Yurijaya : Jurnal Ilmiah Hukum Jurnal Investasi Islam Multidisciplinary Journals Jurnal Multidisiplin Journal of Management, Economic, and Accounting Ulil Albab Jurnal Teknologi Sumberdaya Mineral Primary Journal of Multidisciplinary Research Indonesian Journal of Intellectual Publication (IJI Publication)
Arif Arif
Tadulako University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Determinasi Kualitas Laporan Keuangan Dengan Kompetensi Sdm Sebagai Variabel Moderasi Pada Kementerian Agama Se Sulawesi Selatan Arif, Arif; Erna, Ernawati
Journal of Accounting and Finance (JAF) Vol. 3 No. 1 (2022): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.162 KB) | DOI: 10.52103/jaf.v3i1.913

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah sistem pengendalian Internal, penerapan standar akuntansi pemerintah, pemanfaatan teknologi informasi berpengaruh terhadap Kualitas Laporan Keuangan Pada Kementerian Agama Se Sulawesi Selatan. Kemudian untuk melihat apakah kompetensi SDM memoderasi hubungan sistem pengendalian Internal, penerapan standar akuntansi, pemanfaatan teknologi informasi terhadap Kualitas Laporan Keuangan.Penelitian ini merupakan jenis penelitian kuantitatif, dengan menggunakan Populasi yang digunakan dalam penelitian ini adalah 100 orang yang terbagi dalam 25 Kementerian Agama yang ada di Sulawesi Selatan dan peneliti menggunakan Regresi Linear Berganda (Moderated Regression Analysis) sebagai alat untuk menganalisis data, dan diolah dengan program statistik SPSS 24.0. Hasil pengujian hipotesis secara parsial menunjukan bahwa Sistem Pengendalian Internal (X1), penerapan standar akuntansi pemerintah (X2) dan pemanfaatan teknologi informasi (X3) berpengaruh berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kompetensi SDM (Z) tidak memoderasi hubungan sistem pengendalian internal, penerapan standar akuntansi dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan.
Pengaruh Persepsi Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Badan Dimasa Pandemic Covid-19 Tahun 2020 Zulkifli, Zulkifli; Arif, Arif
Journal of Accounting and Finance (JAF) Vol. 3 No. 1 (2022): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1093.725 KB) | DOI: 10.52103/jaf.v3i1.928

Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui pengaruh keadilan pajak berdasarkan dimensi keadilan umum, timbal balik pemerintah, ketentuan yang berlaku khusus, struktur tarif pajak, dan kepentingan pribadi terhadap kepatuhan wajib pajak badan yang terdaftar di KPP Makassar Barat. Populasi dalam penelitian ini adalah seluruh wajip pajak Badan yang terdaftar di KPP Makassar Barat.Data penelitian ini adalah data primer, dengan menyebarkan kuesioner ke 100 wajip pajak badan yang terdaftar di KPP Makassar Barat. Suvey dilakukan dari bulan Agustus s.d September 2021. Metode Analisis menggunakan uji asumsi klasik, regresi linier berganda, dan Uji Hipotesis.Hasil penelitian ini menunjukkan bahwa dari 5 dimensi keadilan pajak hanya 1 dimensi yang memiliki pengaruh terhadap kepatuhan wajib pajak secara signifikan yaitu susunan tarif pajak (tax rate structure). Sedangkan dimensi keadilan pajak lainnya berpengaruh tapi tidak signifikan.
PENGARUH MODAL KERJA DAN RETURN ON SALES TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TELEKOMUNIKASI PERIODE 2016-2021 Apriliana, Rika; Arif, Arif; Agusentoso, Randhy
Journal of Accounting and Finance (JAF) Vol. 5 No. 1 (2024): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v5i1.1739

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh modal kerja, return on sales dan financial distress pada perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia purposive sampling dengan jumlah sampel terpilih adalah empat perusahaan, yaitu PT. Telkom Indonesia TBK, PT. Indosat TBK, PT. XL Axiata TBK, dan PT. Smartfren TBK. Pengumpulan data yang digunakanmetode studi dokumentasi, studi kepustakaan, library research, dan internet. Teknik analisis yang digunakan adalah uji data panel (CEM FEM,REM), uji asumsi klasik, koefisien determinasi, uji t, uji f. Hasil uji data panel menunjukan bahwa penelitian digunakan dengan metode FEM. Hasil uji f menunjukan bahwa Fhitung>Ftabel atau 183.5963 > 3.467 dan tingkat signifikansi 0.0000 <0.05 berarti modal kerja dan return on sales berpengaruh signifikan terhadap financial distress pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Hasil uji t menunjukan bahwa thitung>ttabel (4.127 > 1.725) atau Prob. (0.0006 < 0.05), berarti modal kerja dan return on sales berpengaruh dan signifikan terhadap financial distress pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2016-2021.
Bahan Pembentuk Beton Terhadap Kuat Tekan Beton K275 Andara, Marsha Nabila; Maulani, Ari Indra; Arif, Arif; Firmansyah, Pahrul; Puspitasari , Riska; Herol, Herol
JURNAL TEKNIK SIPIL Vol 5 No 2 (2024): Jurnal Teknik Sipil - Desember 2024
Publisher : Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jts.v5i2.5800

Abstract

Concrete is the most widely used construction material throughout the world, functioning as a structural element in various types of buildings, infrastructure and civil engineering projects. The strength and durability of concrete is greatly influenced by the composition of the ingredients that form it. One type of concrete that is widely used is K275 concrete, which is known for its ability to withstand heavy loads and its resistance to various environmental conditions. This research uses an experimental method by making concrete samples from various variations of forming materials. Tests were carried out on the mechanical properties of the aggregate, determining the optimal composition of the concrete mix, as well as testing the compressive strength after curing for 28 days. It is hoped that the research results will provide a deeper understanding of the specific influence of forming materials on the compressive strength of K275 concrete, as well as provide a significant contribution to better and environmentally friendly construction practices
Dampak Pembelajaran Metode Diskusi terhadap Tingkat Pemahaman Mahasiswa Arif, Arif; Nugraha, Rani
Nuances of Indonesian Language Vol 3, No 1 (2022)
Publisher : PPJB-SIP (Perkumpulan Pengelola Jurnal Bahasa dan Sastra Indonesia serta Pengajarannya).

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/nila.v3i1.1257

Abstract

This study aims to explore the level of student comprehension in learning using the discussion method at Makassar State University. The discussion method is recognized as one of the effective learning approaches in improving students' critical thinking and communication skills. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and literature studies. The results show that the discussion method is well-liked by students, with good attendance in every meeting. However, there are challenges such as a lack of student focus, insufficient time for discussion, and emotional dynamics that can affect the outcome of the discussion. This research provides important insights into the implementation of the discussion method and its contribution to building a more knowledgeable society.
Strategi Penerapan Value Chain dalam Meningkatkan Competitive Advantage UMKM Kerajinan Arif, Arif; Wibawa, Gian Riksa; Pauzy, Depy Muhamad
Ecoplan Vol 8 No 1 (2025)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v8i1.1104

Abstract

The craft industry requires creativity, skills, and talent to transform products into goods with economic value. In Rajapolah, the craft industry is expected to become a major contributor to both local and national economies. However, the intense competition and declining consumer interest in craft products pose significant challenges. Therefore, craft-based MSMEs need to find effective solutions to enhance their competitive advantage. This study aims to analyze the competitive advantage of craft MSMEs through the value chain approach. It tries to identify effective strategies for developing and expanding the creative economy of MSMEs in Rajapolah. This research adopted a qualitative approach. Primary data were collected through semi-structured interviews involving 15 creative MSME actors in Rajapolah. The interviews were conducted directly with business actors who process raw materials into finished products for both domestic and international markets. The findings indicate that the application of technology presents a significant opportunity for MSMEs to increase their competitiveness and expand their market reach. Digital technology, particularly in online sales systems, emerges as a key factor that should be maximized. Although several MSME producers have started using online sales channels, they have not yet optimized this potential. Therefore, more focused and strategic use of digital platforms is expected to open up broader marketing opportunities for Rajapolah craft MSMEs, allowing them to reach beyond local consumers and compete in wider markets.
EDUKASI ANAK-ANAK MENINGKATKAN PENGHIJAUAN DENGAN MENANAM TANAMAN LOKAL DI PANTAI PASIR PADI Permatasari, Anggun; Iskandar, Yunita; Sudianti, Selvi; Sartika, Sartika; Dirahmad, Ernita; Okta, Andini; Gandhi, Sonia; Nazwa, Dhea; Dwi, Putri; Yolanda, Yolanda; Bayu, Ahmad; Arif, Arif
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.99

Abstract

Pasir Padi Beach is a beach that has enormous potential to attract both domestic and foreign tourists. However, this potential is not matched by inadequate beach conditions, instead various problems are encountered, one of which is the hot and barren beach conditions. One effort to overcome this problem is by planting ketapang and kemunting trees on the coast. Apart from rehabilitating land in coastal areas, this effort also aims to preserve environmental greenery so that it is maintained, usually it is also often used as a shade plant, especially ketapang trees. Planting activities include planting planning, planting preparation and planting. Planting planning includes: Plans for determining the location, the required number of seeds, and how to arrange the timing. The results achieved from the ketapang and kemunting tree planting program activities are to prevent coastal erosion, reduce land aridity, fertilize the soil, and provide shade for the community, tourists or visitors to Pasir Padi beach.
The Influence Of Price Perception And Service Quality On Repurchase Intention Of Grabbike (Survey On UNPER Students Using Grabbike Transportation Services): Triani, Santi; Askolani, Askolani; Arif, Arif
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v1i2.86

Abstract

This study aims to determine the simultaneous and partial influence of price perception and service quality on Grabbike consumer repurchase intention. The research method used is quantitative with a survey approach to 100 respondents at the University of Perjuangan students who have used Grabbike. The type of data used is primary data and secondary data. The analysis technique used is multiple regression using SPSS version 25. Based on the results of this study, it shows that price perception and service quality simultaneously have a positive and significant effect on repurchase intention. Price perception partially has a significant effect on repurchase intention and service quality partially has a significant effect on repurchase intention of Grabbike users at the University of Perjuangan Tasikmalaya students.
Analysis Of Consumer Behavior In Buying Interest In Craft Products MSME Arif, Arif; Asyiah, Ai Kusmiati; Ghonisyah, Ghaling Achmad Abdul
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 2 (2024): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i2.2486

Abstract

Increased competition in the craft industry and reduced activity in the surrounding community have caused a significant decline in the number of MSMEs, which is indicated by internal and external factors. Rajapolah crafts are increasingly popular with consumers because they prefer modern products compared to crafts made in Rajapolah. Wicker is considered old-fashioned and out of date, especially by the millennial generation. This research aims to analyze how price and product quality influence consumer buying interest in Rajapolah craft products. This research can be expanded as quantitative research with a sample size of 100 respondents. Based on the results that have been carried out, price and product quality have a significant effect on buying interest in Rajapolah handicraft MSME products. It can be concluded that producers, in increasing purchasing interest, need to look at the price and quality aspects of their products.
Hambatan yang Dihadapi Sekolah Penyelenggara Pendidikan Inklusi di Sekolah Dasar Arif, Arif; Al-faiz, Muhammad Aulia; Ramadhani, Reski Nabilla; Hafizhah, Ummu Hani; Mustika, Dea
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v4i3.565

Abstract

Penelitian ini bertujuan untuk mengetahui hambatan yang di hadapi sekolah penyelenggara pendidikan inklusi. Dengan meningkatnya  jumlah  Anak  Berkubutuhan  Khusus  (ABK)  di  Indonesia  dari  tahun  ke tahun  semakin  banyak.  Selaku  upaya  buat  mendapatkan  cerminan  secara  merata  serta mendalam  yang  diperoleh  dari  anggapan  guru  yang  berkaitan  dengan  kendala-kendala ataupun  kasus  yang  dialami  oleh  sekolah  ataupun  guru  dalam  penyelenggaraan  sekolah inklusi. Metode dalam  penyusunan artikel  ini penulis menggunakan metode  studi kepustakaan atau studi literatur.  Pada  metode  studi  literatur  isi  mengacu  pada  isi  kajian  literatur  atau  karya  tulis baik  buku,  jurnal  dan  artikel  yang  sesuai  dengan  masalah  dan  tujuan  artikel.  Proses pengembangan  kurikulum  yang  disesuaikan  dengan  kelas  serta  model  layanannya  sangat menolong  dalam  menolong  siswa  menggapai  kemampuan  mereka  serta  menanggulangi sebanyak  bisa  jadi  hambatan belajar  yang  mereka  natural  dalam  area  yang komprehensif. Pembelajaran inklusif merupakan sesuatu penerapan pembelajaran yang ialah sekumpulan kanak-kanak yang mempunyai keistimewaan tertentu atau pun diucap dengan ABK (Anak Berekbutuhan  Khusus )  dengan  anak  reguler pada  biasanya.  Banyak  komentar  para  pakar tentang  definisi pembelajaran  inklusif. Tidak terdapat yang membedakan  antara  anak berkebutuhan spesial dengan anak yang reguler.
Co-Authors Agil Munawar, Muhamad Agus Herianto Agusentoso, Randhy Al Rieza, Irfaul Risqoh Al-faiz, Muhammad Aulia Alfarez, Dzaki Ade Amil, Amil Amiruddin Amiruddin Andara, Marsha Nabila Andika Pratama Andri Kusmayadi Anhar Anhar Apriliana, Rika AR, Jaini Bidaya Arga Sutrisna Arisman, H Ari Askolani Askolani, Askolani Aswar, Aidil Asyiah, Ai Kusmiati Ayu Puspitasari, Ayu Banmalei, Irmawati M Baso Madiong Bayu, Ahmad Changnara Novita Syahri Chusnah, Miftachul Darmurtika, Linda Ayu Depy Muhamad Pauzy Devi Azwar, T.Keizerina Dirahmad, Ernita Dwi, Putri edi edi Ega Azhari erna wati Erna, Ernawati Fajrun, Muhammad Fathasya Aulia Maharani Fatoni, Akbil Maulana Faturahman, Gusti Farhan Firmansyah, Hary Firmansyah, Pahrul Galang Riarulhaq Gandhi, Sonia Ghaling Achmad Abdul Ghonisyah Gian Riksa Wibawa Gufran, Gufran Gufran, Gufran Hadi Prayitno, Hadi Hadi Santoso Hafiza, Bella Hafizhah, Ummu Hani Haloho, Windy Cindyana Hartadi, Muhammad Irfan Hasriyanti Herol, Herol Hery Widijanto Hilman Amarudin Ibrahim Ibrahim Ida Waluyati Ihsani, Baiq Yuliatin Iman Jauhari Indriyani, Silfia Iskandar, Yunita Islamiyah, Putri Andini Ismail, Yudhia Jelly Leviza Junaidin, Junaidin Kamaluddin Kamaluddin Kamarudin, Ode Karim, Sofyan Khadijah Khadijah Khosiah Khosiah, Khosiah Khosi’ah, Khosi’ah Khotibul Umam Kumalasari, Rizki La Ode Dzakir Luqman Hakim Handoko Lutfiatul Ummah, Asna Lutpi Sahri Ramdani M. RIZKY RAMADHAN Mardhotillah, Bunga Mas'ad, Mas'ad masad, Masad Mas’ad, Mas’ad Mas’ad, Mas’ad Maulana, Muhammad Fadel Maulani, Ari Indra Merdekawati, Eka Milah Nurmilah Milandari, Baiq Desi MMSI Irfan ,S. Kom Moh Dahlan Th Musa Mubarak, Badrun mubarok, akhmad munif muhammad mashuri Muhammad Rizky Nugraha Muharini, Muharini Muis, Malik Fajar Munandar, Anas Munawar Fauzan Irhamna Mursalim Mursalim Musadat, Fithriah Nabila Wanda Dwi Putri Naila Agisti Nazwa, Dhea Netriwati Nina Ramdani Nugraha, Rani Nurfasiha, Nurfasiha Nurhikmawati, Nurhikmawati Nurin Rochayati Nyimas Sania Farha Syakira Octavian, Mochammad Reno Ode Dzakir, La Okta, Andini Permatasari, Anggun Poalahi Salu, Sahrul Puji Rahayu Puput Nurlaila Purba, Jhon Hardy Puspitasari , Riska Putra, Wudi Darul Radhea, Radhea Rafiqurrahman, Muh Ramadhani, Reski Nabilla Rifai, Didit Fachri Rina Rembah Rindayani, Neng Ririn Rizky Ramadhan, Rizky Rohayati, Nurin Rojulan, Lalan Sabirin, Abdul Rasyid Safrina, Rahmi Sahrul Sahrul Sakinah, Nurul Sandra Sandra Sari Dewi Poerwanti Sartika Sartika Sasmita, Nita Siti Sanisah Soalihin, Soalihin So’bo, Jeneldi Sobariah, Iis Aisyah Sofianti, Nur Sri Mulyati Sudianti, Selvi Suryawan, Mohamad Arif Sutiarnoto Sutiarnoto Sutrisna, Arga Suwanto Suwanto Suwarto Suwarto Syafril Syafril Syahrir, Sasmita Nabila Syahrul Syahrul Syahrul Syamsu Syamsu Tarmizi, Muhammad Alfin Tasrif Tasrif Taufiqurrahman Taufiqurrahman Triani, Santi Unggul Wahyono Vincan, Vincan Wahyu Wahyu Waluyo, Marhadi Budi Waspada, Waspada Winda Nurazizah Wulandari Wulandari Yatjong, Isramyano Yolanda Yolanda, Yolanda Yudianto, Eldi Yusuf, Rezky Aulia Zikrina, Nadya Nur Zulkarnain, Lalu Muhammad Iskandar Zulkifli Zulkifli