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All Journal Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Economics, Business, and Government Challenges Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat
Muhammad Luthfi iznillah
Politeknik Negeri Bengkalis
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENINGKATAN EKONOMI KELOMPOK TERNAK DESA MANTIASA MELALUI PEMBUATAN BIOGAS KOTORAN SAPI SEBAGAI ENERGI TERBARUKAN Maulida, Yusni; Ningsih, Rahmita Budiarti; Hellyward, James; Harahap, Anwar Efendi; Juliantoni, Jepri; Iznillah, Muhammad Luthfi; Arigi, Dylan Haikal; Vebryanti, Vebryanti; Mawaddah, Aidha
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2303

Abstract

The Mantiasa Village independent cattle livestock group is a non-productive livestock group. The Mantiasa Village independent cattle livestock group has 25 Balinese cattle. This livestock group is found in Tinggi Tinggi Barat District, Meranti Islands Regency, Riau Province. This group is a location for breeding and fattening livestock commodities, especially Bali cattle. This very high cattle population is directly proportional to the production of livestock manure in the form of feces and urine. Cattle manure that is not utilized optimally will have implications for unfriendly environmental conditions and the spread of livestock diseases will often occur. Therefore, there is a need for technology to use livestock manure as biogas production by designing a household scale reactor. This service aims to produce appropriate technology through the use of solid and liquid waste from livestock manure as a source of biogas. The parameters observed were the degree of acidity (pH) and the flame test. Biogas observation results show that the initial pH of biogas is 7.2-7.4, while the final pH ranges from 7.9-8.2, which shows that biogas has good quality for bacterial growth. The Mantiasa Village livestock community actively participates in training in making biogas using simple, effective technology so that it can improve the community's economy.
BALANCING SUSTAINABILITY AND PROFITABILITY: OPTIMIZING INTELLECTUAL CAPITAL AND ITS CHALLENGES IN INDONESIAN MANUFACTURING COMPANIES Julita, Julita; Iznillah, Muhammad; Andreas, Andreas
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.v17i2.21906

Abstract

Companies in Indonesia have faced challenges in balancing sustainability and profitability, with the optimization of intellectual capital emerging as a new perspective for creating competitive advantage. The research aims at examining the impact of Intellectual Capital and Corporate Sustainability Performance on Corporate Financial Performance. The secondary data was obtained from the sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (2018–2020). Multiple regression analyses were conducted with SPSS 24. The results indicated that the environmental and social dimensions of sustainability performance significantly influenced financial performance, while intellectual capital and the economic dimension showed no significant impact. These findings highlighted the importance of managing sustainability and intellectual capital to achieve a balance between sustainability and profitability in the manufacturing sector. This research is limited by a small number of variables and a short observation period, requiring broader future research.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
PENGEMBANGAN RENCANA BISNIS WIRAUSAHA MAHASISWA MELALUI PELATIHAN PENYUSUNAN FEASIBILITY STUDY BISNIS Julita, Julita; Nasrizal, Nasrizal; Abdurrahman, Rezi; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2281

Abstract

Universities play a strategic role in fostering entrepreneurship, including through training in the preparation of Feasibility Studies (FS) to support the development of student entrepreneurship. This training aims to enhance students' understanding and competence in preparing FS relevant to their businesses, to reduce risks, facilitate planning, and improve business management. The methodology involves situational analysis, training preparation, material delivery, FS preparation workshops, and evaluation and mentoring. The material covers the importance of FS, the FS preparation process, and workshops using an interactive discussion approach. Results showed a significant increase in participants' understanding of FS, with most participants expressing readiness to implement the FS outcomes in their businesses. A total of 58 students from the UNRI Entrepreneur Society (UNRIES) demonstrated high enthusiasm throughout the training, which indicates the success of the applied methodology. This activity helped students understand financial needs, potential risks, and risk mitigation strategies for their businesses. With systematic and targeted training, the entrepreneurial competencies of Universitas Riau students were successfully improved. This training was effective in preparing students to run businesses more strategically and systematically, thereby supporting sustainable entrepreneurship development.
PENGUATAN KAPASITAS PRODUKSI DAN MANAJEMEN USAHA BERBASIS KOMUNITAS MELALUI PEMBERDAYAAN KELOMPOK USAHA BERSAMA Julita, Julita; Iznillah, Muhammad Luthfi; Karina Andini, Frini; Diah Septia Ningrum; Raja Abelda Gusnawati; Fatimah Azzahra
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as drivers of rural economic growth and pillars of community welfare. However, many MSMEs still face fundamental challenges in production processes and business management. KUBE Berkah Abadi in Kuapan Village, Kampar Regency, is one example of a potential MSME producing Dendeng Pucuk Ubi (cassava leaf jerky), but it still requires technological intervention and strengthened management capacity. Therefore, a targeted empowerment program is needed to enhance the competitiveness and independence of the business unit. This activity aims to improve the production capacity and business management of KUBE Berkah Abadi through the provision of appropriate technology, the development of Standard Operating Procedures (SOPs) for production, comprehensive training, and continuous field assistance. The program was carried out using a participatory approach through stages of problem identification, priority setting, solution design, field implementation, and systematic monitoring and evaluation. The results show that the partner group has received and actively utilized simple production equipment to increase work efficiency. Production SOPs have been developed and implemented to maintain product quality standards. Comprehensive training on business management, financial recording, digital marketing, and business legality ran effectively, as evidenced by the significant improvement in participants' post-test scores. The partner has begun applying simple financial records, and short- and medium-term business work plans have been prepared together with the facilitation team. Intensive assistance has supported partners in daily operational practices and marketing strategies. This program has proven effective in enhancing production capacity, management quality, and entrepreneurial motivation, thereby contributing to the sustainability and self-reliance of the business.
BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU Fionasari, Dwi; Suci, Rama; Putri, Annie; Iznillah, Muhammad Luthfi
JRAK Vol 17 No 2 (2025): October 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.v17i2.31444

Abstract

Taxation is a critical foundation for sustainable national growth, with tax morale serving as a key determinant of voluntary compliance. This study focuses on understanding tax morale by examining the effects of tax burden, system complexity, and tax justice. Primary data were collected from 100 Micro, Small, and Medium Enterprises (MSMEs) through an e-questionnaire using purposive sampling and analyzed with SEM-PLS. The findings reveal that perceived tax fairness exerts a positive and significant influence on tax morale, while system complexity has a significant negative effect. In contrast, tax burden shows no significant impact. These results highlight that fairness and simplicity in the tax system shape taxpayer attitudes more strongly than nominal tax levels. The study suggests that tax administrators should streamline procedures, ensure a fair distribution of tax burdens, and build a tax structure that is more transparent and just.
Human Capital Strategic dan Dampaknya terhadap Kinerja Karyawan: Pendekatan Literature Review Iznillah, Muhammad Luthfi; Julita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.120

Abstract

Human Capital is the main capital of the organization in supporting the achievement of organizational performance. Changes in the world of work and economic conditions make Human Capital an interesting thing for organizations. Every organization seeks to optimize the potential of its human resources in order to achieve organizational goals, so that appropriate steps and strategies are needed regarding the application of Human Capital. The purpose of writing this article is to explore and summarize the literature review related to human capital in the company. so that it can find out alternative strategies that can be done by companies in order to improve employee performance. This article uses a literature review approach. The results of the literature review can be conveyed by researchers that, Human Capital Management is a top priority to improve employee performance. The company must be able to maintain and improve the Human Capital system and strategy, there needs to be a good strategy in building human capital such as by including company goals in line with employee goals and involving employees in every decision making. Employees are more likely to stay with organizations that have the same values and goals as them. The results of this study should be taken into consideration for companies in implementing Human Capital strategies as an effort to build a good organizational climate, so that it has an impact on employee performance achievements which indirectly also have an impact on competitive and sustainable company growth.
PELATIHAN PENYUSUNAN PITCHING DECK BISNIS DAN KEUANGAN UNTUK WIRAUSAHA MAHASISWA UNIVERSITAS RIAU Julita, Julita; wahyuni, Nita; Nasrizal, Nasrizal; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1345

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the economy in Indonesia. To be able to continue to grow and develop sustainably, various ways are needed to improve the competence of business actors. One of them is through training in the preparation of business and financial pitching decks for Riau University student entrepreneurs. This service activity aims to provide education and training on the preparation of business and financial pitching decks and business presentation training for Riau University student entrepreneurs. The method of implementing this activity is by providing lectures and workshops related to the material, namely business and financial pitching decks. This activity was carried out for student entrepreneurs who are members of the campus entrepreneur community, namely the Riau University Entrepreneur Community (UNRIES) on September 16, 2023. With a total of 59 participants. As a result of this training, it is hoped that the business started by the students can continue to be sustainable Pitching decks have an important role in helping to develop the business of MSME players, including student MSMEs. The ability to create a business and supported by the ability to present its business potential will open access to capital. This access is needed to find business partners in the form of capital cooperation. The ability of student entrepreneurs to open access to capital will accelerate their business growth.
PELATIHAN PENERAPAN KEBIJAKAN AKUNTANSI PEMERINTAH KABUPATEN ROKAN HILIR Azlina, Nur; Iznillah, Muhammad Luthfi; Nasir, Azwir; A, Al Azhar; Desmiyawati; Bahri, Fathul; Amri, Taqiyuddin
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1394

Abstract

With the issuance of regulations requiring the implementation of the Regional Government Information System (SIPD), the Rokan Hilir local government made adjustments to these changes by issuing a Regent Regulation on the Rokan Hilir Regency Government Accounting Policy. Then human resources in charge of regional financial management in Rokan Hilir Regency must be able to improve their competence by conducting training in the application of Regional Government Accounting Policies according to Permendagri 77 of 2020. The purpose of this activity is to provide assistance in the form of training on the Application of Rokan Hilir Regency Government Accounting Policies in 2022 in accordance with Permendagri 77 of 2020 to human resources who prepare financial reports in SKPD and PPKD of the Rokan Hilir Regency Government. Activities are carried out using the lecture method which is adjusted to the material that has been prepared. The activity was carried out on August 14, 2023 with 25 participants from the Regional Financial and Asset Management Agency (BPKAD) and Rokan Hilir Regency Accounting Personnel. The activity has been carried out well and adds new knowledge to the Human Resources of financial management in Rokan Hilir Regency so as to create accountable financial management in accordance with the mandate of the law. accountable financial management in accordance with the mandate of the law.
ENTREPRENEURSHIP CLINIC FOR FINANCE AND MARKETING: UPAYA PEMBERDAYAAN KELOMPOK USAHA PADA BUMDESA LANGGAM SAKO MENUJU SUSTAINABLE COMPETITIVE ADVANTAGE Alwie, Alvi Furwanti; Azlina, Nur; Iznillah, Muhammad Luthfi; Taufik, Taufeni; Maulana, Gilang Eka; Ramadhan, Gian Riovi
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1841

Abstract

Entrepreneurship Clinic for Finance and Marketing was conducted as an effort to empower business groups within BUMDesa Langgam Sako to achieve sustainable competitive advantage. In an era of increasing competition, it is essential for rural enterprises to strengthen their production capacity, management, and marketing strategies to maintain business sustainability. Therefore, this training was designed to provide participants with relevant knowledge and skills. The objective of this activity was to enhance the capacity and competitiveness of BUMDesa Langgam Sako's business groups through comprehensive training in production, management, and marketing. The training was held from August 4th to 9th, 2024, at BUMDesa Langgam Sako, Teluk Latak Village, Bengkalis Regency. The training consisted of workshops and interactive classroom sessions. Participants were provided with relevant materials and opportunities to practice the skills they learned. This activity was attended by 30 participants from BUMDesa Langgam Sako’s business units, who showed significant improvement in their understanding of production techniques, business management, and online marketing. Monitoring and evaluation revealed that this training successfully strengthened managerial foundations, improved production standards, and expanded the digital marketing reach of the participants. Participants were also provided with training modules to ensure ongoing understanding. This training was effective in enhancing the capacity of BUMDesa’s enterprises and is expected to provide sustainable impacts on the growth and competitiveness of these business units in the future.
Co-Authors Abdurrahman, Rezi Al Azhar A Al azhar A Alvi Furwanti Alwie Amri, Taqiyuddin Andreas Andreas Anita, Nur Anwar Efendi Harahap Arigi, Dylan Haikal Azahra, Mutiara Azwir Nasir Azwir Nasir Bahri, Fathul Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Edfan Darlis Edi Erwan Eka Maulana, Gilang Fatimah Azzahra Fionasari, Dwi Henni Noviasari Izzara, Aidura James Hellyward Juliantoni, Jepri Julita, Julita Karina Andini, Frini Kurnia, Deby M. Rasuli Maulana, Gilang Eka Mawaddah, Aidha Nabila, Kania Nasrizal, Nasrizal Ningsih, Rahmita Budiarti Nita Wahyuni, Nita Novira Sartika Nur Anita Nur Azlina Nur Azlina Nurhazana, Nurhazana Pramesti Wisa Zerfi Putri, Annie Rahmita Budiarti Ningsih Raja Abelda Gusnawati Ramadhan, Gian Riovi Rio J.M Marpaung Riovi Ramadhan, Gian Riska Natariasari Sahat Roy Pianto Sandi Pratama Suci Nurulita Suci, Rama Taufeni Taufik Vebryanti, Vebryanti Yananta Sari, Debyta Yesi Mutia Basri Yusni Maulida Yusni Maulida