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All Journal Indonesian Journal of Applied Linguistics (IJAL) Passage International Journal of Education ELTIN Journal: Journal of English Language Teaching in Indonesia English Review: Journal of English Education Jurnal Penelitian Pendidikan JEES (Journal of English Educators Society) Journal of English Language Studies ETERNAL(english, teaching, learning, and Research Journal) LET: Linguistics, Literature and English Teaching Journal LLT Journal: A Journal on Language and Language Teaching IRJE (Indonesian Research Journal in Education) Lire journal (journal of linguistics and literature Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Edulangue Journal of English Language Teaching and Linguistics Journal of English Education and Teaching (JEET) FOSTER: Journal of English Language Teaching Cakrawala Repositori Imwi JEE (Journal of English Education) Interference: Journal of Language, Literature, and Linguistics ENGLISH FRANCA : Academic Journal of English Language and Education Jurnal Akuntansi Bisnis Pelita Bangsa Indonesian Journal of EFL and Linguistics Edukasia: Jurnal Pendidikan dan Pembelajaran Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Studies in English Language and Education TELL - US JOURNAL Shawtul ‘Arab: Jurnal Pendidikan Bahasa Arab Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Lentera Pengabdian Talimi Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS) Lire Journal (Journal of Linguistics and Literature) ETERNAL: English Teaching Journal Jurnal Abmas International Journal of English Learning and Applied Linguistics (IJELAL)
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Management Turnover and Auditor Switching: The Moderating Effect of Financial Distress Muslim, Ahmad Bukhori; Wulandari, Dian; Alisa, Novianti; Widiastuti, Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2174

Abstract

This study examines the effect of management turnover on auditor switching, with financial distress as a moderating variable. The research employs panel least squares regression on a sample of firms, analyzing the direct and interaction effects between management turnover and financial distress. The findings reveal that management turnover has a significant positive effect on auditor switching, and this relationship is further strengthened when financial distress is present. The moderating role of financial distress highlights its importance in amplifying the likelihood of auditor switching during leadership transitions. The study concludes that organizations experiencing both management turnover and financial distress are more prone to auditor changes, underscoring the interplay between leadership dynamics and financial conditions. Limitations related to sample scope and reliance on secondary data are acknowledged, and future research is encouraged to explore broader contexts and incorporate additional variables such as corporate governance and regulatory influences.
GAZING AT ‘THE-YOU-KNOW-WHO/WHAT’ IN WHATSAPP: DEIXIS USED IN ONLINE LEARNING AMID COVID-19 PANDEMIC Sugianto, Ahmad; Muslim, Ahmad Bukhori
LLT Journal: A Journal on Language and Language Teaching Vol 25, No 1 (2022): April 2022
Publisher : English Education Study Programme of Sanata Dharma University, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/llt.v25i1.4485

Abstract

WhatsApp, as one of the most powerful and ubiquitous social media platforms, has become one of the promising tools utilized for English online learning during the current crisis, COVID-19 pandemic. Nevertheless, interacting effectively via this platform might be challenging for messages communicated to this platform might have more than one meaning that is likely to result in misunderstanding among the users. Thus, understanding deixis, known as one of the interactional phenomena in which language and context can be figured out, is invaluable. Nevertheless, to the best of the writers’ knowledge, studies concerning the use of deixis with respect to WhatsApp for English online learning are still left under-researched. Therefore, the present study aimed to investigate the deixis employed during online learning via a WhatsApp group. The method utilized in this research was a descriptive study. Besides, the participants comprised 23 postgraduate students and an instructor from an English Education Study Program of one university in Bandung city. The data were taken from the artefact in the form of an online chat archive.  Based on the data analyzed, the findings revealed that all the types of deixis encompassing personal, social, discourse, place, and time deixis were found in online learning through the WhatsApp application. In this regard, the person(al) deixis (46%) was the most frequently used deixis, followed by social (39%), discourse (8%), place (5%), and time deixis (2%), respectively. Moreover, the appropriate and effective use of deixis by the instructor was found to influence students’ engagement and critical thinking ability. Besides, the WhatsApp feature, emojis, was found to be utilized along with the deixis, as well as it assists in providing some emphasis, understanding of the messages conveyed, and showing respect or compliment among the participants.
Optimizing MSME Governance through Financial Digitalization with Accounting Applications to Support Business Growth Muslim, Ahmad Bukhori; Widati, Sindik; Wulandari, Dian Sulistyorini; Bastanta, Andreas Riski
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13606

Abstract

This community service program aimed to empower MSMEs in Tambun Selatan by introducing digital accounting applications to improve financial governance and business management. The initiative included workshops, hands-on training, mentorship sessions, and follow-up support, with 30 MSME participants actively involved. The results indicated significant progress: 70% of participants adopted digital accounting tools, 95% achieved accuracy in financial record-keeping, and 25% reported improved decision-making based on financial insights. Despite these successes, 15% of participants faced challenges due to technical barriers and limited digital literacy. The program also raised awareness of good governance practices, preparing MSMEs for potential collaborations and financial opportunities. Recommendations include sustained mentoring, expanding the program’s reach, enhancing digital literacy, and integrating advanced financial training. This initiative contributes to fostering sustainable MSME growth and aligns with broader efforts to strengthen the local economy through digital transformation.
Examining Deixis in Zakir Naik's Preaching Videos: A Pragmatic Analysis Tanjung, Muhammad Rafiq; Muslim, Ahmad Bukhori
Indonesian Journal of EFL and Linguistics Indonesian Journal of EFL and Linguistics, 10(1), May 2025
Publisher : Pusat Pelatihan, Riset, dan Pembelajaran Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21462/ijefl.v10i1.857

Abstract

As a popular and important field in pragmatic study, deixis has been largely investigated by many researchers across disciplines and in various types of discourse. However, its use in Islamic discourse focusing on comparative religion is rarely explored. Therefore, this study examined deictic expressions used in Islamic public oration by a famous scholar. Employing a descriptive qualitative method, it aims to find out the main types of deixis, focusing on the analysis of the frequency, what they refer to, & the functions. The data were gained from a corpus of three recorded preaching sessions available online on YouTube. The findings showed that personal deixis becomes the most dominant type, followed by spatial and temporal deixis. Personal deixis mainly worked to refer to the addressee & to engage the addressee in the discourse. It also referred to the preacher as a form of revealing his identity. Then, spatial deixis functioned as a way to focus the talk to particular things and to refer to preceding or following ideas or acts. In addition, temporal deixis was primarily used to refer to present times, showing the high relevance of the discourse with current moments. This paper is hoped to provide insights regarding how deixis serves various crucial functions in preaching and how it facilitates the speaker to persuade the addressee to the explanations given. Hence, the results of this study could inform those who aspire to be a better speaker by practicing using deictic expressions more properly to sound more convincing.
Digitalisasi Pelaporan Keuangan dan Perpajakan UMKM melalui Aplikasi Berbasis Teknologi Muslim, Ahmad Bukhori; Widati, Sindik; Wulandari, Dian Sulistyorini; Lestari, Rindah Putri
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.865

Abstract

Digitalisasi pencatatan keuangan dan perpajakan menjadi tantangan bagi pelaku usaha dalam mengelola keuangan secara akurat dan efisien. Pelaku usaha masih menghadapi kendala dalam pencatatan manual yang rawan kesalahan serta rendahnya kepatuhan terhadap perpajakan. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam menggunakan aplikasi berbasis teknologi guna mendukung pencatatan keuangan dan pelaporan perpajakan. Metode yang digunakan adalah pelatihan, konsultasi, dan difusi ilmu pengetahuan dan teknologi. Pelaksanaan kegiatan dilakukan melalui penyuluhan, demonstrasi, praktik langsung, serta sesi konsultasi dengan delapan peserta di Kecamatan Cikarang Pusat. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 68,5% setelah mengikuti pelatihan. Selain itu, digitalisasi pencatatan keuangan meningkatkan jumlah transaksi terdokumentasi dan mendorong kepatuhan perpajakan, yang sebelumnya hanya 25% menjadi 75%. Beberapa kendala seperti kurangnya pemahaman teknologi dan akses internet dapat diatasi dengan menyediakan panduan digital, video tutorial, serta fitur aplikasi yang mendukung penggunaan offline. Simpulan dari kegiatan ini adalah bahwa penerapan teknologi dalam pencatatan keuangan dan perpajakan UMKM dapat meningkatkan efisiensi usaha, akurasi data, serta kepatuhan pajak. Keberlanjutan program ini diperlukan agar UMKM semakin mandiri dalam mengelola keuangan secara profesional.
Pelatihan praktis pajak UMKM, mulai dari pemahaman dasar hingga pelaporan elektronik Djatnicka, Erlina W; Muslim, Ahmad Bukhori; Wulandari, Dian Sulistyorini; Octavia, Yessa
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.867

Abstract

Pelaku usaha kecil menghadapi berbagai tantangan dalam memahami dan memenuhi kewajiban perpajakan, terutama dalam penggunaan sistem pelaporan elektronik. Pelatihan ini bertujuan untuk meningkatkan pemahaman perpajakan dan keterampilan praktis pelaporan pajak digital bagi usaha kecil di Tambun Selatan. Kegiatan ini menggunakan metode pendidikan masyarakat dalam bentuk penyuluhan serta pelatihan praktik langsung terkait penggunaan sistem perpajakan elektronik. Pelatihan diikuti oleh 12 peserta dari berbagai sektor usaha kecil dan menengah, dengan evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman. Hasil pelatihan menunjukkan adanya peningkatan skor pemahaman perpajakan peserta sebesar 52,7% setelah mengikuti pelatihan. Selain itu, sebagian besar peserta menyatakan kepuasan terhadap metode penyampaian materi dan efektivitas pelatihan. Meskipun beberapa kendala seperti keterbatasan akses terhadap teknologi dan kesulitan dalam memahami teknis pelaporan masih ditemukan, pelatihan ini telah memberikan dampak positif bagi peserta dalam memahami dan menerapkan kewajiban pajak mereka. Sebagai tindak lanjut, diperlukan program pendampingan lanjutan serta akses teknologi yang lebih memadai untuk memastikan keberlanjutan praktik perpajakan digital di kalangan usaha kecil.
Penerapan Sistem Informasi Akuntansi Pembelian dan Hutang Usaha Untuk Memaksimalkan Cash Management Muslim, Ahmad Bukhori; Wibowo, Edi Tri; Riyanto, Kuwat; Wulandari, Dian Sulistyorini
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.42

Abstract

Salah satu alat untuk meningkatkan kualitas pengambilan keputusan bagi pembelian kredit melalui penerapan sistem informasi akuntansi hutang dagang. Melalui kegiatan penerapan sistem informasi akuntansi khususnya pembelian dan hutang dagang diharapkan setiap aktivitas kegiatan perusahaan dapat teratur dan terkendali dengan baik. Target khusus yang ingin dicapai melalui pendampingan adalah penyusunan dan implementasi penerapan sistem informasi akuntansi pembelian dan hutang dagang untuk meningkatkan kualitas pengambilan keputusan. Metode yang dipakai dengan memberikan penyuluhan dan pelatihan penyusunan sistem pembelian dan hutang dagang, pengawasan, mengurangi penyimpangan-penyimpangan yang terjadi, pengendalian pengeluaran dana perusahaan dan menjaga kelancaran operasional perusahaan. Untuk meningkatkan kinerja perusahaan maka kami selaku dosen di Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pelita Bangsa akan mengajukan ke manajemen PT Suzuki Indomobil Motor untuk memberikan penyuluhan dan lokakarya di unit usaha perusahaan dengan judul “Penerapan Sistem Informasi Akuntansi Pembelian dan hutang dagang Untuk Memaksimalkan Cash Management”.
Decoding Stock Price Movements: How Net Profit Margin and Debt-to-Equity Ratio Drive Value, with Earnings per Share as the Game-Changer Muslim, Ahmad Bukhori; Wulandari, Dian Sulistyorini; Rusyidi, Rahimi Annisa Sanjo
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.12049

Abstract

This research investigates the relationships between Net Profit Margin (NPM), Debt-to-Equity Ratio (DER), Earnings per Share (EPS), and stock prices within the context of the Indonesian stock market. Utilizing a quantitative analysis approach, the study employs panel data regression to assess the statistical significance of these financial metrics on stock valuations. The findings reveal that NPM has a meaningful and statistically significant positive impact on stock prices, indicating that higher profit margins are associated with increased investor confidence and market valuation. Conversely, the results show that DER does not significantly influence stock prices, suggesting that investors may perceive high debt levels as a risk that diminishes stock value. Furthermore, the study finds that EPS does not moderate the relationship between NPM and stock prices, nor does it strengthen the effect of DER on stock valuations. These conclusions contribute to understanding financial determinants in stock price movements, emphasizing the importance of profit margins while highlighting the limited role of leverage and earnings per share in this context. The research provides recommendations for investors and corporate managers and suggests avenues for future studies, including broader geographic comparisons and integrating qualitative factors into stock valuation analysis.
The Integration of Artificial Intelligence (AI) In English Language Teaching Practices: A Meta-Synthesis Study Rinekso, Aji Budi; Muslim, Ahmad Bukhori; Rodliyah, Rojab Siti
ETERNAL (English Teaching Journal) Vol. 16 No. 2 (2025): August
Publisher : Prodi Pendidikan Bahasa Inggris, FPBS, Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/eternal.v16i2.1691

Abstract

A great number of studies researching the incorporation of AI into English language teaching have grown significantly within the last five years. Nevertheless, to date, limited studies have been found to specifically review studies regarding AI integration in English language teaching. To fill the gap, this meta-synthesis study aims at presenting a summary of qualitative literature exploring how AI is integrated in English language teaching. Sixteen out of forty-seven articles were selected from various reputable databases as well as peer-reviewed journals (i.e., Scopus indexed) including Taylor & Francis, Science Direct, Wiley, Emerald, and ProQuest. Only qualitative data were processed and analysed thematically. Findings revealed some emerging themes: 1) student and teacher’s views towards AI integration in ELT, 2) benefits and drawbacks of AI integration in ELT, and 3) the role of AI for language skill improvement. In addition, the study shed light on several research topics recommended for further research.
From classroom to screen: Vocational English students’ copywriting practices in creating tourism promotion videos Aulia, Dhini; Muslim, Ahmad Bukhori; Hermawan, Budi
JEES (Journal of English Educators Society) Vol 10 No 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jees.v10i2.1935

Abstract

While existing research on copywriting primarily assesses the impact of promotional content on audiences, there is a notable lack of studies exploring how copywriting is taught and practiced within language education. This study addresses this gap by examining the strategies employed by English language students at a state polytechnic in Indonesia as they create tourism promotional videos. Utilizing a qualitative content analysis approach, the research investigates students' final reports to identify key patterns and gaps in their copywriting practices. Findings reveal that while students demonstrated creativity and effectively showcases local cultural and natural attractions through engaging language, their work often lacked depth in audience profiling, inclusion of practical travel information, and alignment between video duration and selected media platforms. These limitations reduced the communicative effectiveness of their content. The study highlights the importance of integrating copywriting instruction into English for Specific Purposes (ESP) curricula, particularly in vocational education, to better prepare students for real-world communication tasks. Implications for ESP course design and project-based learning in language instruction are also discussed.
Co-Authors Abdurahman Abdurrahman Aditya, Viqri Agustin, Fitri Aji Budi Rinekso Alisa, Novianti Amiruddin Amiruddin Anandayu, Rahmalia Anastasya Ludfie Ayu Sholichah Aulia, Mutiara Putri Bachruddin Musthofa Bachrudin Musthafa Bastanta, Andreas Riski Basyar, Syaripudin Cassandra, Nina Wanda Dewi, Melawati Dhini Aulia Dian Sulistyorini Wulandari Dian Wulandari Didi Suherdi Didi Sukyadi Djatnicka, Erlina W Dwi Rukmini Eko Noprianto Ema Widia Ningrum Ayu Faizal Risdianto Fazri Nur Yusuf Fuad Abdul Hamied Gandana, Isti Siti Saleha Geminastiti Sakkir Gunawan, Wawan Gustine, Gin Gin Hanifah, Merina Hanindya Sekar Ayu A Hidayoza, Prima Ika Lestari Damayanti Ilantri, Yuyun Ilham Agung Prasetyo Intan Pratidina Dewi Irfan Fajrul Falah Issy Yuliasri Isti Saleha Gandana Jillian R. Brown, Jillian R. Koderi Kuwat Riyanto Latipa, Ucu Lestari, Rindah Putri M Rafli Maemuna Muhayyang Martin Andrew Martin Andrew Marwaji, Deden Meita Lesmiaty Khasyar Muhammad Fazar Izzamuddin Tengku Muhammad Rafi Abdusyukur Mujianto, Yanuarius Nadia Shafira Yuwananto Nenden Sri Lengkanawati Nia Nafisah Nita Novianti Novayanti Sopia Rukmana Noviani Nurjannah Nur Muthmainnah Octavia, Yessa Okta Lesagia Prihantoro Prihantoro Rendila Restu Utami Rinekso, Aji Budi Rojab Siti Rodliyah Rusyidi, Rahimi Annisa Sanjo Safrina Noorman Sari Astuti Sekar Ayu A, Hanindya Sri Setyarini Sudana, Dadang SUGIANTO, AHMAD Suherdi, Didi Sulistyorini Wulandari, Dian Tanjung, Muhammad Rafiq Wenda Marlin Kakerissa Wibowo, Edi Tri Widati, Sindik WIDIASTUTI - Wulandari Santoso Wulandari, Dian Sulistyorini Yayu Nopriani Martha Yulianti Sanusi Yulianti Yulianti Zulfikar, Elfateh