p-Index From 2021 - 2026
11.931
P-Index
This Author published in this journals
All Journal Katalogis JURNAL HUTAN LESTARI ELKHA : Jurnal Teknik Elektro Gorga : Jurnal Seni Rupa Jurnal Ekonomi : Journal of Economic Bulletin of Electrical Engineering and Informatics Biosfer: Jurnal Tadris Biologi Jurnal Diskursus Islam E-Journal Widya Ekonomika Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi dan Perpajakan Jurnal Informatika Upgris Jurnal Akuntansi dan Pajak Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu Administrasi Publik (JIAP) Batoboh : Jurnal Pengabdian Pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Mandala Education (JIME) Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan JUPE : Jurnal Pendidikan Mandala Majalah Ilmiah Bijak Jurnal Public Policy SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme KOLOKIUM: Jurnal Pendidikan Luar Sekolah Majalah Ilmu Pengetahuan dan Pemikiran Keagamaan Tajdid Jurnal PORKES JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH KOHESI Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Cokroaminoto Journal of Primary Education International Journal of Social Science JURNAL LENTERA AKUNTANSI Educoretax Journal of Economics and Business Letters Indo-MathEdu Intellectuals Journal Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Almufi Jurnal Pengabdian kepada Masyarakat Journal of Education Research Jurnal Interkom : Jurnal Publikasi Ilmiah Bidang Teknologi Informasi dan Komunikasi Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Ilmiah Management Agribisnis (Jimanggis) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Eksergi: Jurnal Teknik Energi INOTEK Journal of Agriculture (JoA) Asia Pacific Journal of Management and Education Jurnal Basicedu Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing JURNAL TUNAS PENDIDIKAN JRAP (Jurnal Riset Akuntansi dan Perpajakan) IJCIED Mestaka: Jurnal Pengabdian Kepada Masyarakat Capacitarea : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu PPSDP International Journal of Education Jurnal Penelitian dan Pendidikan Agama Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum atech-i Jurnal Komprehenshif PEDAMAS (Pengabdian Kepada Masyarakat) International Journal of Renewable Energy Development Jurnal Harmoni: Jurnal Akuntansi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Ekobisman : Jurnal Ekonomi Bisnis Manajemen JURNAL REKAYASA KIMIA & LINGKUNGAN Journal of Ekonomics, Finance, and Management Studies JERIT: Journal of Educational Research and Innovation Technology Jurnal Greenation Ilmu Akuntansi KINERJA : Jurnal Ekonomi dan Bisnis Nemui Nyimah
Claim Missing Document
Check
Articles

The Integration of Fintech and Artificial Intelligence: Accelerating Accountability and Financial Inclusion in National Financial Governance Darmansyah Darmansyah; Arissetyanto Nugroho; Zulkifli Zulkifli; Winda Wulandari; Retna Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11933

Abstract

                This study investigates the role of Financial Technology (Fintech) and Artificial Intelligence (AI) in strengthening financial governance accountability and improving national financial inclusion. While prior studies have largely examined fintech and AI separately, this research develops an integrated model that positions accountability as a key mediating mechanism linking technological integration to broader financial inclusion outcomes. Using a quantitative explanatory design, data were collected through a digital survey involving 300 respondents consisting of public sector stakeholders, fintech actors, and users of digital financial services. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results reveal that fintech integration positively and significantly affects accountability and financial inclusion. Likewise, AI implementation significantly improves accountability and financial inclusion. Accountability also exerts a strong positive effect on financial inclusion. Mediation analysis shows that accountability partially mediates the effects of fintech and AI on financial inclusion. These findings suggest that the integration of fintech and AI contributes not only to operational efficiency but also to the improvement of governance quality and the expansion of inclusive financial access. The study contributes to the literature by proposing an integrative fintech, AI, accountability, financial inclusion framework in the context of a developing economy and offers evidence-based implications for policymakers and financial regulators.
Examining the Role of Islamic Education Teachers in Fostering Good Character Among Students at Al-Fityah Integrated Islamic Junior High School in Pekanbaru Darmansyah, Darmansyah; Aprita, Junia; Putri, Apriliana; Novitasari, Shinta; Naufal, Naufal; Amsar Harahap, Rafi; Muslim, Rafli Efendi
Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Vol. 23 No. 1 (2026): Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan (AJAIP)
Publisher : UIR Press

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

Abstract

This study aims to determine the strategies used by Islamic Religious Education teachers in fostering good character at SMP IT Al Fityah in Pekanbaru. Specifically, it seeks to examine the character-building efforts undertaken by Islamic Religious Education teachers at SMP IT Al Fityah in Pekanbaru. The method used in this study is a descriptive method employing a qualitative approach. Data collection procedures involved observation, interviews, and documentation. The interviews in this study were conducted with Islamic Religious Education teachers. The data analysis process used in this study included data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that Islamic Religious Education teachers have implemented various effective strategies to strengthen students’ akhlakul karimah. These strategies include fostering religious practices, providing guidance, and consistently modeling exemplary behavior in daily school activities. The implementation of these strategies has proven to have a positive impact on changes in students’ religious attitudes and behaviors. These findings underscore that structured and sustained character development is crucial in supporting the success of character education.
The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable Cahyani, Anggi Regita; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah; Ambarwati, Sri; Djaddang, Syahril
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6728

Abstract

Tax data shows an increasing trend in Tax avoidance, with tax target achievements of 107.15% in 2021, 115.6% in 2022, 108.8% in 2023, and 97.2% in 2024, highlighting the need to analyze factors that influence Tax avoidance. On the other hand, sustainability reporting is considered to reflect a company's commitment to transparency and social responsibility, which can reduce the tendency for Tax avoidance. This study aims to examine the effect of Transfer pricing and Capital intensity on Tax avoidance, as well as to test sustainability reporting as a moderating variable. Secondary data were collected from the financial statements and sustainability reports of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with the sample selected using purposive sampling. Analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The results indicate that before moderation, Transfer pricing has a significant positive effect on Tax avoidance, but after being moderated by sustainability reporting, the effect becomes significantly negative, suggesting that sustainability reporting can curb Tax avoidance practices. Capital intensity has a significant negative effect on Tax avoidance, both before and after moderation. The interactions between Transfer pricing and Sustainability reporting, as well as between Capital intensity and Sustainability reporting, strengthen the influence of the independent variables on Tax avoidance. These findings confirm that sustainability reporting plays a strategic role in enhancing corporate transparency and accountability regarding tax obligations.
Diagnosa Penyakit BrownSpot dan LeafBlast Pada Tanaman Padi dengan MobileNetV2 dan TensorFlow-Lite Gunawan, Rahmat; Darmansyah, Darmansyah
Jurnal Informatika UPGRIS Vol 10, No 1: Juni 2024
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jiu.v10i1.19133

Abstract

Penelitian ini bertujuan untuk mengatasi masalah penyakit LeafBlas dan BrownSpot pada tanaman padi di Indonesia, yang signifikan mengancam ketahanan pangan nasional. Perubahan iklim dan serangan hama telah menyebabkan kegagalan panen, seperti yang dialami oleh petani di Karawang pada tahun 2023. Penelitian ini mengimplementasikan teknologi deep learning menggunakan arsitektur MobileNetV2 untuk mendeteksi penyakit pada tanaman padi dengan akurasi tinggi. Data dikumpulkan dari Balai Besar Peramalan Organisme Pengganggu Tumbuhan (BBPOPT) di Kabupaten Karawang dan melalui proses analisis data, pelatihan model, dan evaluasi performa. Hasil menunjukkan bahwa model MobileNetV2 dapat mengklasifikasikan daun padi dengan tingkat akurasi 95% pada data latih dan 88% pada data validasi. Aplikasi mobile yang dikembangkan mampu memprediksi penyakit dengan akurasi tinggi dan diuji kompatibilitasnya pada beberapa perangkat Android. Implementasi teknologi ini diharapkan dapat meningkatkan produktivitas pertanian, meminimalkan kerugian petani, serta mendukung ketahanan pangan nasional.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Ahmad Ramdani Salim Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Amsar Harahap, Rafi Andi Ayu Lestari Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Aprita, Junia Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Biru, Rembulan Catra Banyu Budiarty, IDA Cahyani, Anggi Regita Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darman, Regina Ade Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hary Devianto Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin hidayatullah, Hidayatullah hidayatullah Hikmawati, Ningsih Hotman Fredy I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Iman, Sadrul Imro’athush Sholihah, Husna Indo Santalia Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvandi Gustari IRVANDI GUSTARI Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Khairunnisa Khairunnisa Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lufri Lufri Lukmanul Hakim M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Meldi Ade Kurnia yusri Merwati, Endang Etty Mohammad Djamil M. Nur Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Muslim, Rafli Efendi Mutiara Felicita Amsal Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel NAUFAL, NAUFAL Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novitasari, Shinta Novrianti Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Puspita Romadhona Putra Daulay, Ade Putri, Apriliana Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Retna Sari Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Sari, Resti Elma Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wicaksana, Satya Adi Widiatmoko, Pramujo Wieldy Menanda Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Winda Wulandari Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zulkifli Zulkifli Zuwirna, Zuwirna