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All Journal Cakrawala Pendidikan Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan Al-Manahij: Jurnal Kajian Hukum Islam Jurnal YIN YANG Jurnal INSANIA DE JURE JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Juara: Jurnal Riset Akuntansi QIJIS (Qudus International Journal Of Islamic Studies) el-Jizya: Jurnal Ekonomi Islam Economica: Jurnal Ekonomi Islam Politik Indonesia: Indonesian Political Science Review Martabe : Jurnal Pengabdian Kepada Masyarakat JPF : JURNAL PENDIDIKAN FISIKA SCIENTIA JOURNAL EDUKATIF : JURNAL ILMU PENDIDIKAN Iqtishoduna: Jurnal Ekonomi Islam Dialogia: Jurnal Studi Islam dan Sosial Klasikal: Journal of Education, Language Teaching and Science Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan Nusantara Science and Technology Proceedings Cokroaminoto Journal of Primary Education ARRUS Journal of Social Sciences and Humanities Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan Undiksha Action Research Literate (ARL) Ijtimā`iyya: Journal of Muslim Society Research Volksgeist: Jurnal Ilmu Hukum dan Konstitusi PHARMANAJA : PHARMACEUTICAL JOURNAL OF UNAJA Jurnal Pengabdian kepada Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Religia : Jurnal Ilmu-Ilmu Keislaman Jurnal Pengabdian Kepada Masyarakat Meambo Mammiri: Jurnal Pengabdian Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Info Kesehatan Journal of Halal Lifestyle and Sustainability Journal of Physics Education: Review and Research (JPERR) Balance: Jurnal Ekonomi
Ahmad Dahlan
STAIN Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption Rahmawati, Rahmawati; Ibrahim, Ibrahim; Irma, Irma; Bunyamin, Bunyamin; Dahlan, Ahmad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.755

Abstract

This study analyzes budget planning and internal control of regional financial accountability through budget absorption at the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The research design used in this study is Correlational Research and path analysis with a quantitative approach to determine the direct and indirect effects on the variables studied. The sampling of this research was conducted by purposive sampling method with a total sample of 102 employees. The results showed that budget planning, internal control, and budget absorption positively affected accountability in the Regional Planning, Development, Research and Development Agency of South Sulawesi Province. The results of this study can also be used for researchers and further researchers as well as parties who need it as a source of reference and helpful information in adding insight into issues related to budget planning, internal control, financial accountability, and budget absorption.
Pelatihan Bola Volli Sebagai Penguat Silaturahmi Masyarakat Desa Talang Cempedak, Kecamatan Jejawi, Kabupaten Ogan Komering Ilir (Oki) Dahlan, Ahmad
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): PRAXIS Special Issue
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/praxis.v2i1.794

Abstract

Kuliah Kerja Nyata (KKN) 48 merupakan suatu kegiatan pengabdian masyarakat yang dilaksanakan di Desa Talang Cempedak, Kecamatan Jejawi, Kabupaten Ogan Komering Ilir (OKI). Fokus utama kegiatan KKN ini adalah menguatkan silaturahmi antar dusun melalui penyelenggaraan lomba voli. Lomba voli diadakan sebagai sarana untuk mempererat hubungan sosial antar warga dusun-dusun di Desa Talang Cempedak. Melalui kegiatan ini diharapkan masyarakat dapat saling berinteraksi dan membangun rasa kebersamaan yang lebih kokoh. Lomba voli juga dianggap sebagai media yang efektif untuk memperkenalkan nilai-nilai sportivitas, kerjasama tim, dan semangat persaudaraan.Metode pelaksanaan kegiatan melibatkan partisipasi aktif warga dari setiap dusun. Panitia lomba voli dibentuk untuk mengatur segala teknis perlombaan, termasuk penyusunan jadwal, penilaian, dan pengelolaan fasilitas. Selain itu, kegiatan ini juga dimeriahkan dengan berbagai kegiatan pendukung, seperti lomba-lomba kecil, bazar, dan pertunjukan seni budaya.Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam silaturahmi antar dusun di Desa Talang Cempedak. Warga dari berbagai lapisan masyarakat turut serta aktif dalam kegiatan ini, menciptakan atmosfer keakraban dan kegembiraan. Selain itu, lomba voli juga berhasil menyemarakkan kehidupan sosial dan budaya di desa, memberikan dampak positif terhadap semangat gotong-royong dan kepedulian terhadap lingkungan.Dengan demikian, KKN 48 di Desa Talang Cempedak telah memberikan kontribusi yang berarti dalam menguatkan silaturahmi antar dusun melalui lomba voli. Keberhasilan ini diharapkan dapat menjadi inspirasi bagi kegiatan serupa di daerah lain, sehingga dapat terus memperkuat jaringan sosial dan solidaritas di masyarakat.
Pesticide Exposure and Increased Liver Enzyme Activity among Suburban Horticultural Dahlan, Ahmad; Simanjuntak, James Perdinan; Mustopa, Raden; Putri, Devi Oktarina; Amanda, Putrilia; Ratri, Adinda Cahyaning; Syathibi, Ahmad; Sabarudin, Sabarudin; Haflin, Haflin
JURNAL INFO KESEHATAN Vol 21 No 4 (2023): JURNAL INFO KESEHATAN
Publisher : Research and Community Service Unit, Poltekkes Kemenkes Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31965/infokes.Vol21.Iss4.1183

Abstract

Horticultural farmers use chemicals such as pesticides to increase productivity and product quality. Exposure to pesticides can cause health problems, especially in the liver. A reference for evaluating liver function is blood test results for ALT, AST, ALP, and GGT activity. This study aimed to characterize the transaminase enzyme activity in horticultural farmers in the southern ring road area of Jambi City based on the risk factors associated with pesticide exposure. This study employed a cross-sectional study approach in conjunction with a descriptive method. Thirty-four participants were involved, and blood samples were obtained from each for analysis in a lab. A photometer was utilized in the Medical Laboratory Technology department at Health Polytechnic of Jambi to measure the activity of liver enzymes. This study found some respondents who experienced increased enzyme activity, namely ALT: 8 people (23.5%), AST: 3 people (8.8%), ALP: 1 person (2.9%), and GGT: 1 person (2.9%.). Based on the risk description observed, it was known that the intensity of pesticide exposure showed a significant increase only in ALT enzyme activity (p=0.0048), while adherence to mask-wearing increased ALT (p=0.0018) and GGT (p=0.0134). This study discovered that wearing a mask and the amount of pesticide exposure can increase enzyme activity, which may indicate liver impairment in the horticultural farmers under observation. Workers are expected to pay greater attention to workplace safety by wearing masks and applying pesticides in the recommended dosages.
Integrating the Halal Tourism Value Chain into Global Destination Management Frameworks Voak, Adam; Wahyuni, Hana Catur; Dahlan, Ahmad
Journal of Halal Lifestyle and Sustainability Vol. 1 No. 1 (2025): Juni
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jhls.v1i1.3

Abstract

This paper explores current perspectives regarding the Halal Tourism Value Chain (HTVC), a crucial and burgeoning segment in the international tourism sector, focused on fulfilling Muslim travellers' unique requirements. The chain is designed to adhere strictly to Islamic principles, as is required by followers of this faith. The paper offers a comprehensive examination of aspects of the HTVC, discussing the essential components of the chain and identifying all the participants who are involved in providing its essential services. Through a synthesis of the literature, the discussion will elucidate the spectrum of activities involved in the Halal tourism chain, which must be tailored to meet the Muslim demographic’s requirements. The findings highlight the significance of certification bodies, travel agencies, hospitality providers and regulatory frameworks. Furthermore, the study discusses the difficulties encountered within the sector, which relate to market segmentation, cross-cultural sensitivities and certification inconsistencies. The study concludes with strategic recommendations for enhancing the HTVC, emphasising the significance of cooperation between service participants, the importance of technological integration and the development of standard guidelines to ensure a seamless and guaranteed Halal travel experience. This investigation is purposefully designed to provide a meaningful contribution to the HTVC, offering practical insights for industry practitioners aiming to capitalise on this rapidly expanding market.
The Reality of Islamic Anthropology Through Halal Food: Evidence from Tokyo Prefecture, Japan Dahlan, Ahmad; Voak , Adam; Aprianto, Naerul Edwin Kiky
Religia: Jurnal Ilmu-Ilmu KeIslaman Vol 27 No 2 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/religia.v27i2.8558

Abstract

 This study investigates Islamic practices in Tokyo, Japan, examining their role as a unifying force thattranscends ethnic, national, and cultural boundaries. Based on field research conducted in 2024, the studyanalyzes the dynamics of Tokyo’s diverse Muslim community, which encompasses practitioners from variedglobal backgrounds. Through systematic interviews and participant observation, the research reveals how thehalal industry functions as a primary mechanism for promoting inclusive and tolerant Islamic teachings. Thegradual expansion of Islam in Tokyo since the 2000s has been characterized by practices that fostercultural inclusion and social cohesion. The concept of halal food emerges as an exemplar of Islamicpluralistic principles, serving as a bridge between different faith communities and cultural traditions. Thisphenomenon aligns with the Qur’anic principle of unity in diversity (QS 49:13), demonstrating thepractical manifestation of Islamic teachings on pluralism within a contemporary urban context. The findingsindicate that the halal trade serves as both a medium for religious expression and a catalyst for culturalharmony in Tokyo. This research contributes to the cultural anthropology literature by illuminatingpreviously underexplored dynamics of cultural adaptation and religious pluralism within Japan’s urbanlandscape.
PORTFOLIO ASSESSMENT AS AN ALTERNATIVE EVALUATION INSTRUMENT IN BASIC PHYSICS LEARNING: A STUDY OF EXPERIMENTAL REPORTS AND STUDENT REFLECTIONS Agustini, Sri; Dahlan, Ahmad; Yani, Ahmad; Swandi, Ahmad
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 7 No 1 (2025): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v7i1.1301

Abstract

This study aims to examine the implementation of portfolio assessment as an alternative evaluation instrument in the Basic Physics course. The main focus of this study is to analyze the quality of experimental reports and student reflection notes as part of the portfolio, as well as to explore the role of portfolios in supporting more meaningful learning processes. The method used is a quantitative descriptive approach, with the research subjects being 60 students of the physics education study program in the Basic Physics course. Data was collected through portfolio documentation, observations, and in-depth interviews. The results of the study show that portfolio assessment allows students to reflect on their understanding of concepts, compile experimental reports systematically, and show cognitive and metacognitive development more clearly. In addition, reflections written by students indicate an increase in critical thinking skills and learning awareness. Portfolio assessment is considered to be able to provide a more comprehensive picture of student learning outcomes compared to conventional evaluations. Therefore, portfolio assessment is recommended as an evaluation alternative that supports process-based learning and strengthening student competencies in a sustainable manner.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) BERBASIS EXCEL FOR ACCOUNTING (EFA) Indah Widyawati, Titis; Poernamawatie, Fahmi; Setiono, Hari; Dahlan, Ahmad; Atul Aini, Azhari; Andrianti, Dinda
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.703-715

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) diwajibkan untuk menyajikan laporan keuangan yang mengacu pada Standar Akuntansi Keuangan – Entitas Mikro, Kecil dan Menengah (SAK EMKM) sebagai perwujudan pertanggungjawaban perusahaan serta untuk mengetahui kondisi keuangan perusahaan. Selain itu, laporan keuangan yang kredibel dan andal akan memudahkan UMKM untuk mendapatkan fasilitas pembiayaan dari lembaga perbankan untuk pengembangan usaha. Laporan keuangan yang baik harus dapat digunakan sebagai dasar pengambilan keputusan. PT ESTIMA adalah sebuah industri UMKM yang bergerak pada bidang elektronik dan pemesinan yang berlokasi di Jalan Matoa Raya No. 18 Bulak Indah, Kel. Karangasem, Kec. Laweyan, Kota Surakarta. PT ESTIMA sebelumnya telah berusaha dengan maksimal untuk menyusun laporan keuangannya. Namun, dikarenakan kurangnya pengetahuan dan keahlian personalia bagian keuangan, PT ESTIMA masih belum mengimplementasikan SAK EMKM pada saat melakukan pencatatan laporan keuangannya. Penyusunan laporan keuangan yang masih sederhana juga menyebabkan PT ESTIMA terlalu lama dalam proses penyajian laporan keuangan. Berdasarkan pemaparan tersebut, tim pengabdian masyarakat mengadakan kegiatan pengabdian berupa pelatihan dan pendampingan yang bertujuan untuk menambah tingkat pengetahuan PT ESTIMA terhadap SAK EMKM dan meningkatkan keahlian dalam pembuatan desain laporan keuangan menggunakan Excel For Accounting (EFA). Metode pelatihan dan pendampingan ini adalah observasi, pemaparan materi, diskusi dan praktik kerja dengan rentang wakti pendampingan selama lima bulan, dan alur kegiatan pendampingan yang terdiri dari: observasi permasalahan mitra, persiapan kegiatan pengabdian masyarakat, pelatihan dan pendampingan, serta evaluasi dan tindak lanjut. Kegiatan pelatihan dan pendampingan ini merupakan salah satu implementasi Tri Darma Perguruaan Tinggi dengan cara membantu pertumbuhan dan perkembangan salah satu industri UMKM di Indonesia.
Optimizing educational management through the flipped classroom method: An innovation in Islamic education learning in the digital era Atabik, Atabik; Fian, Khafifatul; Hardoyono, Fajar; Dahlan, Ahmad
Jurnal Cakrawala Pendidikan Vol. 44 No. 3 (2025): Cakrawala Pendidikan (October 2025)
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/cp.v44i3.88460

Abstract

This experimental study employed nonequivalent control group design to examine the effect of the flipped classroom method on students’ achievement in Islamic education learning among grade XII students at SMA Negeri 1 Sumpiuh in 2024. The flipped classroom method was implemented by instructing students to study the material independently through learning videos followed by elaboration and discussion through online platforms. For data analysis, tests were administered to 30 students in the experimental groupand 30 students in the control groups. The results of the N-gain Score calculation showed that the improvement in material comprehension among students in the experimental group was higher than that of the control group. The N-gain score for the experimental group students was 0.3562, while that for the control group was 0.1511. Statistical analysis using an independent samples t-test showed that the comprehension ability of the experimental group was significantly higher than that of the control group (p > 0.05). Based on these findings, the flipped classroom method can be considered an effective alternative strategy to enhance students’ understanding of learning materials in online Islamic education.
FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD Lisa, Oyong; Farhan, Djuni; Dahlan, Ahmad; Hertato, Roni; Azizi, Bagus Salam
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21080

Abstract

Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used logistic regression. The findings showed that pressure was a significant factor driving fraud, arising from various financial obligations that had to be met. Opportunity also influenced the occurrence of financial statement fraud, as a weak internal control system created opportunities for manipulation. Rationalization played a role in enabling fraud, as individuals justified their actions through various rationalizations. Additionally, capability increased the potential for fraud, as individuals with specialized knowledge and skills were more likely to commit fraudulent activities. These findings emphasize the importance of strengthening internal controls and addressing financial pressures to mitigate the risk of financial statement fraud.
THE ROLE OF YOUTH STARTUP IN PROMOTING THE REGIONAL ECONOMY: A GROUNDED THEORY RESEARCH Dahlan, Ahmad; Munir, Ahmad; Salam, Muslim
Jurnal Ekonomi Balance Vol. 15 No. 2 (2019): (December 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4544

Abstract

The main focus of this research was to see the role of young startups in the local economy.  This research was qualitative using grounded theory.  The choice of this method was based on the purpose of the research being carried out, which was to build a theory based on data obtained from young startup participants in seeing job opportunities open up and improving community welfare.  The steps taken to obtain data were interviews, observation, and document review.  The data was analyzed based on the constructivism data analysis model in the form of data transcription and data interpretation through open coding, axial coding, and selective coding.  Researchers using grounded theory were intended to explain the impact of the phenomenon of youth startups on the regional economy and unemployment which was extracted from information from participants, especially among young startups.  The conclusion obtained from this research was that job opportunities will be opened to the community not only by using the theory "the more companies the more work opportunities" but also job opportunities will be opened to the community if companies or startups develop jobs that are in accordance with the social conditions of the community in an area
Co-Authors 'Irfaan, Santosa Abdul Haris Agusta, Harini Agustini*, Sri AHMAD MUNIR Ahmad Swandi ahmad yani Ali Abdullah, Ali Amanda, Putrilia Amelia Amelia Andrianti, Dinda Aprianto, Naerul Edwin Kiky Ariyani Arif, Susy Ariyani, Susy Aslim, Muhammad Arief Fitrah Istiyanto Atabik Atabik Atul Aini, Azhari Azizi, Bagus Salam Basri, Nur Akhyar Brahmantio, Athilla Bunga Dara Amin Bunyamin Bunyamin Chin, James Dewi, Hayuningtyas Pramesti Djuni Farhan Djuni, Erwin Dwi Putri Cahyawati, Dwi Putri Dyan Agustin Edward Mariyani-Squire ELIHAMI, ELIHAMI Evi Ekawati Evi Yulianti Fahmi Poernamawatie Fahriani, Ipak Fajar Hardoyono Fian, Khafifatul Haflin, Haflin Hamdan, Muhammad Sirajuddin Qahtan Hana Catur Wahyuni Hari Setiono, Hari Hertato, Roni Husain Ahmad, Husain I Made Satyawan I Putu Darmayasa Ibrahim Ibrahim Indah Widyawati, Titis Irawan, Ivan Danar Aditya Irma Irma Jeni Susyanti Jum Anggriani Krisdiyanta, Krisdiyanta Kurniawati, Nani Manarfah, Laode Martawijaya, M. Agus Marwan, Aqil Muh Tawil, Muh muh. Tawil Muhammad Wildan Muhiddin, Mutia Alfianti Mustopa, Raden Noor Shodiq Askandar Nua, Muh. Tri Prasetia Nurfitra Yanto Nurhayati Nurhayati Oyong Lisa Putra, Andry S. Utama Putri, Devi Oktarina Rahmawati, Rahmawati Ratri, Adinda Cahyaning Rina Fauziah Sabarudin Sabarudin Salam, Muslim Sanusi, Dirgah Kaso Sembiring, Rinawati Sentot Kusairi Setyanugraha, Muhammad Simanjuntak, James Perdinan Siregar, Erris Sochimin Sri Agustini Sriyanto Sriyanto Suhendar Suhendar, Suhendar Sukmal Fahri Supriadi Surawan, Tri Syathibi, Ahmad Voak , Adam Voak, Adam Widyawati, Titis Indah Yeti Widyawati Yoyo Arifardhani Yulianto, Rudi