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All Journal Jurnal Studi Pemerintahan Humanus: Jurnal ilmiah Ilmu-ilmu Humaniora Jurnal Sosiologi Reflektif Jurnal Keuangan dan Perbankan Forum Ilmu Sosial Jurnal Politik Profetik JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik Journal of Governance and Public Policy IJBE (Integrated Journal of Business and Economics) Jurnal Komunikasi Iseedu: Journal of Islamic Educational Thoughts and Practices Jurnal Ilmiah Ilmu Pemerintahan MUWAZAH: Jurnal Kajian Gender Journal of Social Politics and Governance (JSPG) Journal of Political Issues Journal of Environmental Science and Sustainable Development wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Pemerintahan dan Kebijakan (JPK) Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Journal of Government and Political Issues International Journal of Science and Society (IJSOC) Prosiding Seminar Nasional Program Pengabdian Masyarakat JCOMENT (Journal of Community Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Sustainability (STPP) Theory, Practice and Policy Jurnal Akuntansi Manado (JAIM) Research Horizon PANDAWA : Jurnal Pengabdian kepada Masyarakat Parabela: Jurnal Ilmu Pemerintahan & Politik Lokal Studia Islamika Jurnal Ilmu Ekonomi dan Bisnis
David Efendi
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Peran Pemilih Pemula Dalam Pengawasan Pemilu Partisipatif Primadi, Agam; Efendi, David; Sahirin, Sahirin
Journal of Political Issues Vol 1 No 1 (2019): Journal of Political Issues
Publisher : Jurusan Ilmu Politik Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpi.v1i1.7

Abstract

Law Number 7 year 2017 verse 101 mandated Badan pengawasan pemilu (Bawaslu:Bureau of election monitoring) as an institution monitoring electoral democracy proccess ranging from legislative, regional to president election. Considering its duty on electoral agenda, the need for BAWASLU’s innovation is one of the most significant factors to enhance the quality of general election. This paper is going to explain the inovation practice of BAWASLU in South Bangka in monitoring the general election and increasing the people participation. Descriptive anaysis is the method of this research by using primary data obtaining from particpatory activities of the researchers. Lastly, the paper concludes that the innovation is manifested through the existence of election-monitoring class by formulating the agent of participatory election monitoring in every district, and this method was effectively increased the political participation and consciousness of voters spesifically young voters.
Social Media Protest and Resistance: Case of Indonesia Job Creation Bill Policy and Myanmar Government Coup Issue Misran, Misran; Sutan, Arissy Jorgi; Efendi, David
Jurnal Komunikasi Vol. 15 No. 1 (2023): Jurnal Komunikasi
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jk.v15i1.19118

Abstract

This study aims to analyze social media protests and resistance to the Job Creation Bill policy and the problem of a government coup. The protests and resistance in Indonesia were in the form of the Job Creation Bill in October 2020. Meanwhile, the protests and resistance in Myanmar in February 2021 were related to the Military Coup. The objects analyzed are related to the use of social media platforms to discuss the Rejection of the Omnibus law Bill on Job Creation in Indonesia and the Military's Rejection of the Government Coup in Myanmar. The method used in this research is a qualitative method with an analytical approach to Qualitative Data Analysis Software (Q-DAS). The data source in this study uses secondary data by taking data from social media, Twitter. The findings in this study include the narratives and themes and the reactions of Myanmar and Indonesia using social media to convey the history of resistance. Second, the relationship between the hashtags of protest and resistance in Myanmar is more substantial than in Indonesia. This shows that the relationship between Hastags and Myanmar is more potent than in Indonesia. Third, the distinctive narratives and use of hashtags displayed in Indonesia and Myanmar are connected with different hashtags with the same goal of protest and resistance in each country. In both cases, social media relationships are prominently displayed. Research Limitation is data limited on social media data.
Peran Management Accounting System Terhadap Pengambilan Keputusan Strategis Dan Kinerja Manajerial Dimoderasi Ketidakpastian Tugas Efendi, David; Kusuma, Emeralda Ayu; Respatia, Wimba
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 01 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.01.1-13

Abstract

The research aims to prove empirically: (1) the influence of the Management accounting system (MAS) on strategic decision making, and (2) The role of task uncertainty positively moderates or strengthens the influence of the management accounting system (MAS) on strategic decision making. This type of research is quantitative research. The unit of research analysis is the cooperative manager. Data obtained through questionnaire, which 81 out of 101 questionnaires distributed can be analyzed. The data obtained were analyzed by non-response bias testing, descriptive statistics, validity and reliability tests, classical assumption tests and hypothesis testing. Based on the findings of the data analyzed by the SPSS program, the research findings are: (1) the management accounting system (MAS) has no effect on strategic decision making, and (2) task uncertainty weakens the influence of the management accounting system (MAS) on strategic decision making
IMPLICATIONS OF MINING CONCESSION ACCEPTANCE FOR RELIGIOUS ORGANIZATIONS: A CASE STUDY OF MUHAMMADIYAH Nugroho, Shidiq Setyo Adhi; Efendi, David
Journal of Social Politics and Governance (JSPG) Vol. 7 No. 2 (2025): Journal of Social Politics and Governance (December)
Publisher : Prodi Ilmu Pemerintahan, Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/rcv62h75

Abstract

This study examines the implications of mining concessions being accepted by religious community organizations, focusing on the case study of Muhamadiyah in Indonesia. As the largest Islamic organization in Indonesia, the institution is involved in natural resource management through the acceptance of mining concessions granted by the government. This creates a dilemma between economic interests and religious, ecological and social values. The objective of this research is to analyze the impact and implications on the patron-client relationship between the government and Muhammadiyah, the relationship with local communities, and the environmental and economic implications. The methodological approach adopted is of a qualitative nature, employing a case study strategy that encompasses secondary data analysis from research documents and Indonesian mining regulations. The results indicate an ethical dilemma concerning the exploitation of resources, which is in conflict with the ideological values of Muhamadiyah, as well as with the principles of sustainability and Islamic values. Furthermore, the results demonstrate a conflict with local communities due to pollution and deforestation, and there is a risk of declining public trust in Muhamadiyah. The study's findings underscore the significance of integrating Islamic ethics through transparency and community participation to mitigate adverse effects and bolster muhammadiyah's societal function.
Peningkatan Ketahanan Lingkungan Berbasis Komunitas Ekoliterasi di Dusun Kanoman, Sleman, DI Yogyakarta Kurniawan, Bachtiar Dwi; Efendi, David; Fitriyani, Alni
JCOMENT (Journal of Community Empowerment) Vol. 6 No. 4 (2025): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v6i4.1069

Abstract

Dusun Kanoman yang berlokasi di Kabupaten Sleman memiliki warga yang peka terhadap keberlanjutan (sustainability). Warga dusun secara kolektif melakukan giat kerja bakti dan penanaman Tanaman Obat Keluarga (TOGA). Namun terdapat beberapa permasalahan pada kesadaran anak-anak dan administrasi TOGA yang belum terbentuk. Sehingga dibuat kegiatan yang bertujuan meningkatkan ketahanan lingkungan berbasis komunitas melalui program ekoliterasi dan training administrasi di Dusun Kanoman. Metode yang digunakan dalam kegiatan ini meliputi penyuluhan, outbound dan workshop yang melibatkan anak-anak, remaja, pemuda dan ibu-ibu PKK. Kegiatan ini dirancang untuk meningkatkan kesadaran dan pengetahuan masyarakat mengenai pentingnya menjaga lingkungan, pengelolaan sampah, serta pemanfaatan Tanaman Obat Keluarga (TOGA). Hasil dari kegiatan menunjukkan dampak positif, di mana anak-anak menjadi lebih kreatif dan produktif, serta terdapat peningkatan dalam administrasi TOGA. Diharapkan kegiatan ini dapat dilanjutkan secara bertahap untuk mendukung keberlanjutan dan pengembangan komunitas.
PENENTUAN HPP LELE PADA PETANI LELE DI KECAMATAN GEGER KABUPATEN MADIUN Efendi, David; Kusuma, Emeralda Ayu; Djawoto, Djawoto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 2 (2022): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.66 KB) | DOI: 10.24034/kreanova.v2i2.5217

Abstract

Akuntansi biaya adalah metode kuantitatif yang mengakumulasi, mengklasifikasi, meringkas, dan menafsirkan informasi untuk tiga tujuan utama yaitu: perencanaan dan pengendalian operasional, keputusan khusus dan keputusan produk. Akuntansi biaya sangat dibutuhkan oleh pelaku bisnis untuk kelancaran bisnis. Petani lele merupakan salah satu pelaku bisnis yang membutuhkan akuntansi biaya. Akuntansi biaya dapat digunakan salah satunya untuk penentuan harga jual. Berdasakan kebutuhan terhadap akuntansi biaya untuk menentukan harga jual, maka pengabdian ini dilakukan. Pengabdian ini bertujuan untuk membantu usaha kecil dan menengah (UKM) pembudidaya lele dalam menentukan biaya produksi lele per kilogram. Permasalahan klasik yang dihadapi oleh pembudidaya lele adalah terkait dengan penentuan harga jual. Oleh karena itu, mitra mengalami kesulitan dalam menghitung keuntungan dari kegiatan mereka. Metode pelaksanaan pengabdian masyarakat yang digunakan adalah observasi, wawancara dan pengumpulan dokumen yang diperlukan untuk menghitung biaya produksi. Hasil pengabdian masyarakat menunjukkan biaya produksi ikan lele sebesar Rp. 16.998 per kilogram. Dengan diketahui biaya produksi lele maka akan memudahkan petani lele menetapkan harga jual lele di pasar.
PERAN MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Permatasari, Dian Anggraini; Efendi, David
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5831

Abstract

Taxpayer’s compliance due to their awareness may be influenced by two factors, namely motivation and level of education. Therefore, this research aimed to examine and analyse whether motivation and level of education affected personal taxpayer’s compliance or not. The research was quantitive. Furthermore, the data collection technique used a random sampling technique, in which every member of the population had the same opportunity to be taken as a sample. The sample was taken randomly whitout considering strata within the population. In line with that, there were 90 respondents of personal taxpayers in the sample. Moreover, the data analysis technique used multiple linear regression. The research result concluded that motivation had a positive effect on personal taxpayers’ compliance. This shows that the higher motivation to pay taxes, the higher compliance of personal taxpayers’. Likewise, the level of education had a positive effect on personal taxpayers’ compliance. This shows that the higher level of education, the higher compliance of individual taxpayers’.
Evaluasi Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Keuangan Balai Penjamin Mutu Pendidikan Provinsi Sumatera Utara Tahun 2023 Lase, Jelvan Andi Putra; Simbolon, Jose Adrian; Siregar, Rio Manuel Matthew; Efendi, David; Yulizar, Yulizar
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 1 (2024): April, Jurnal Ilmu Bisnis dan Ekonomi Islam
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i1.54

Abstract

Penelitian ini bertujuan untuk menilai penerapan akuntansi berbasis akrual dalam penyusunan laporan keuangan BPMP Provinsi Sumatera Utara Tahun 2023, dengan mengacu pada Peraturan Pemerintah No. 71 Tahun 2010 tentang penerapan Standar Akuntansi Pemerintahan (SAP). Laporan keuangan ini mencakup Laporan Realisasi Anggaran (LRA), Neraca, Laporan Operasional (LO), Laporan Perubahan Ekuitas (LPE), dan Catatan Atas Laporan Keuangan (CALK). Studi ini menggunakan metode deskriptif kualitatif dengan analisis laporan keuangan untuk mengevaluasi kepatuhan terhadap SAP dan efektivitas penyajian informasi keuangan. Hasil penelitian menunjukkan bahwa penerapan akuntansi akrual berjalan dengan baik, meskipun masih terdapat beberapa kendala dalam pencatatan aset dan penyusutan. Oleh karena itu, optimalisasi sistem informasi keuangan dan peningkatan kapasitas pegawai merupakan langkah strategis untuk meningkatkan kualitas laporan keuangan dan akuntabilitas dalam pengelolaan keuangan pemerintah.
Co-Authors Abhipraya, Fairuz Arta Akbar, Paisal Alam Mahadika Alam Mahadika Amriyanto, Husni Amriyanto, Husni Arifin Muhammad Ade Aris Munandar Arissy Jorgi Sutan Asriadi Asriadi Azka Abdi Amrurobbi Bachtiar Dwi Kurniawan Bachtiar Dwi Kurniawan, Bachtiar Dwi Bambang Eka Cahya Widodo Bustami, Mohammad Reevany Devita Rizqi Hidayanti Dewanti, Mike Dewi Maharani, Ni Putu Diah Wahyuningsih Dian Eka Rahmawati, Dian Eka Djanegara, Moermahadi Djawoto, Djawoto Emeralda Ayu Kusuma Fitriyani, Alni Fraisel Dwi Permana Gusmi, Adibah Dhivani Hayuningtias, Akhlaqnatemi Hidayanti, Devita Rizqi Husni Amriyanto Putra Ikhsan Budi Riharjo Isolana, Jack B. Khakim, Muhammad Lukman Lase, Jelvan Andi Putra Mahadika, Alam Moch. Edward Trias Pahlevi MOH. MUDZAKKIR Muhammad Eko Atmojo, Muhammad Eko Muhammad Lukman Khakim Nanang Indra Kurniawan Nasruddin, Ellisha Nofrima, Sanny Nugroho, Shidiq Setyo Adhi Permatasari, Dian Anggraini Primadi, Agam Purwo Santoso respatia, wimba Ridho Al-Hamdi Rofi, Muhammad Naufal Safitri, Rossy Sahirin, Sahirin Simbolon, Jose Adrian Siregar, Rio Manuel Matthew Sjahputra, Hafidz Ridha Try Sulistiono, Bagus Suswanta Suwarno Suwarno Swarga, Alim Bubu Syamsiar, Syamsiar TUNJUNG SULAKSONO Widiartob, Hermono Wijaya, Sakir Ridho Wirayuda, Edwan Nizar Yulizar Yulizar