Article Per Year (5 Year)
p-Index From 2020 - 2025
3.207
P-Index
This Author published in this journals
All Journal Syntax Jurnal Informatika Ensiklopedia of Journal JURNAL MUTIARA AKUNTANSI Jurnal Kacapuri : Jurnal Keilmuan Teknik Sipil Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Dedikasi Accounting Accountability and Organization System (AAOS) Journal Jurnal Pengabdian Kepada Masyarakat Patikala COVIT Seminar Nasional Pengabdian Kepada Masyarakat Teknovokasi : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Terapan Information Technology Education Journal Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pengabdian Masyarakat Journal of Embedded Systems, Security and Intelligent Systems Indonesian Technology and Education Journal Indev: Literasi Media Dakwah dan Pengembangan Masyarakat Celebes Journal of Community Services Jurnal MediaTIK
Akmal Hidayat
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Pemicu Tax Avoidance: Financial Distress, Leverage Dan Sales Growth Studi Pada Perusahaan Sektor Basic Materials Hidayat, Akmal; Muthohhar Rafi, Mar’ie; Kurniati, Endang
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3471

Abstract

This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act of tax avoidance carried out by taxpayers, but the actions taken do not violate applicable regulations. Financial distress, leverage and sales growth as variables that can trigger this tax avoidance. The research sample consisted of 17 companies which were determined using a purposive sampling technique with 6 years of observation, namely 2016-2021. Research data were analyzed using multiple linear regression analysis with SPSS tools. The results showed that leverage had an effect on tax avoidance, while financial distress and sales growth had no effect on tax avoidance.
Optimisasi Energi Melalui Pelatihan Mekanisasi Sistem Kontrol Mobil Listrik: Sebuah Pendekatan PKM Amiruddin; Hidayat, Akmal; Iris Sumariyanto; Muhammad Hasim S; Muhammad Haristo Rahman
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (September 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v1i3.1020

Abstract

The increasing population growth and demand for transportation energy in Indonesia, particularly from fossil fuel-powered vehicles, highlight the urgency of adopting environmentally friendly technologies. The government's focus on electric vehicles is promising, but it requires competent human resources support. The Community Service Program (PKM) titled "Energy Optimization Through Mechanization Training for Vehicle Control Systems: A PKM Approach" at the Faculty of Engineering, Universitas Negeri Makassar, has made a significant contribution. Through the PKM approach, students are actively engaged, enhancing their knowledge and practical skills in implementing energy-efficient technology. The outcomes include improved assembly and integration skills for control system mechanisms and the implementation of technology in personal vehicles. This training also raises environmental awareness and empowers students as agents of change. Positive evaluations from aspects of knowledge, skills, and social impact support the importance of developing competent human resources to facilitate the advancement of energy-efficient vehicle technology in Indonesia.
Implementasi Program Pengabdian Pelatihan Servis Sepeda Motor di Polewali Mandar Sulawesi Barat Yahya, Muhammad; Saharuna; Wahyudi; Hidayat, Akmal; Risal, Ahmad
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 2: Issue 2 (May 2024)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v2i2.2534

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan keterampilan teknis masyarakat Polewali Mandar, Sulawesi Barat dalam bidang servis sepeda motor. Melalui pelatihan yang terstruktur, program ini diharapkan dapat memberikan pengetahuan dan keterampilan praktis yang dibutuhkan untuk melakukan servis dan perawatan sepeda motor. Metode yang digunakan dalam program ini meliputi ceramah, demonstrasi langsung, dan praktik lapangan yang dipandu oleh instruktur berpengalaman. Pelatihan ini diikuti oleh 50 peserta dari berbagai latar belakang ekonomi dan pendidikan, yang sebagian besar merupakan pemuda setempat. Hasil dari program ini menunjukkan peningkatan yang signifikan dalam pemahaman teknis peserta mengenai mesin sepeda motor, teknik servis dasar, serta kemampuan untuk mendiagnosis dan memperbaiki kerusakan. Selain itu, program ini juga memberikan dampak positif terhadap kesejahteraan ekonomi peserta, dimana beberapa peserta berhasil membuka usaha kecil-kecilan dalam bidang servis sepeda motor setelah mengikuti pelatihan. Dengan demikian, program pengabdian ini berhasil mencapai tujuannya dalam meningkatkan keterampilan dan kemandirian ekonomi masyarakat Polewali Mandar. Ke depannya, diharapkan program serupa dapat diterapkan di daerah lain dengan penyesuaian yang sesuai dengan kebutuhan lokal untuk memberikan manfaat yang lebih luas.
Peningkatan Kualitas Sumber Daya Manusia: Program Rekognisi Pembeljaran Lampau Menjaga Kualitas Dengan Petunjuk Teknis Yang Berbasis Mutu. Safar, Ilham; Hidayat, Akmal; Nurdin, Nasyirah; Djafar, Juliana Sartika; Haritza, Dita; Riyadi, Syamsul
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i2.1656

Abstract

Melalui sosialisasi peraturan baru tentang pelaksanaan program penerimaan mahasiswa melalui jalur Rekognisi Pembelajaran Lampau Kementrian Pendidikan, Kebudayaan, Riset dan Teknologi dalam Kepdirjen Diktiristek No. 91/E/KPT/2024 Menyampaikan beberapa aturan terbaru yang terkait dengan pelaksanaan Rekognisi Pembelajaran Lampau secara serentak pada tanggal 1 Agustus 2024. Sosialisasi ini diikuti kurang lebih 980 orang pendaftar yang tersebar seluruh Indonesia, yang dilaksanakan secara daring melalui virtual zoom dan juga live Youtube. Kegiatan ini bertujuan untuk penyamaan persepsi antar perguruan tinggi dalam melaksanakan program RPL. Hasil dari pertemuan ini mengarahkan seluruh perguruan tinggi untuk bisa memahami dan melaksanakan petunjuk teknis pelakasaan RPL yang tertuang dalam Kepdirjen Diktiristek No. 91/E/KPT/2024.
Effectiveness of Digital Intervention on Improving Mental Health Literacy and Health Service Utilization Hidayat, Akmal; Nur Aeni Rahman; Zahrotul Ainil Mahfudhah Umar; Nurfaisa Riono; Abd Majid
Journal of Embedded Systems, Security and Intelligent Systems Vol 6, No 1 (2025): March 2025
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/jessi.v6i1.7700

Abstract

The purpose of this study is to assess how well the "MindWell" information system facilitates the assessment and tracking of users' mental health. "MindWell" is an online resource created to give consumers quick and simple access to mental health assessments, educational materials, and expert advice. Using cutting-edge web technology, this system offers real-time screening services, ensures user data confidentiality and privacy, and includes features like mental health education, support service referrals, and monitoring. The system's capacity to offer pertinent information and assist users in understanding their mental health disorders was examined, along with input from beta users and a series of trial runs. The findings demonstrated that "MindWell" was successful in raising users' awareness of mental health issues, assisting in the early detection of mental health issues, and giving them access to helpful resources. It is envisaged that the deployment of this system will aid in the pursuit of more widespread and long-lasting improvements in mental health.
PERANAN TRANSPORTASI PEDESAAN DI KABUPATEN ENREKANG Hidayat, Akmal; Hakzah, Hakzah; Misbahuddin, Misbahuddin
Jurnal Kacapuri : Jurnal keilmuan Teknik Sipil Vol 8, No 1 (2025): Vol 8, No 1 2025 JURNAL KACAPURI : JURNAL KEILMUAN TEKNIK SIPIL (Edisi Juni 2025
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al-Banjari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jk.v8i1.16111

Abstract

Transportasi pedesaan yang ada di Kecamatan Ennrekang belum berjalan sebagaimana mestinya, termasuk dalam mengangkut hasil-hasil pertanian ke tempat pemasaran, lebih banyak dipengaruhi oleh kondisi jalan, jarak angkut, dan sarana pengangkutan sehingga dapat menurunkan pendapatan dan ekonomi masyarakat perdesaan. Penelitian ini bertujuan mengetahui karakteristik jenis hasil komoditi, moda dan jaringan jalan angkutan hasil komoditi. Menggunakan metode kuantitatif dan analisis data menggunakan statistik regresi linear berganda dengan bantuan aplikasi program SPSS V24. Hasil karakteristik komoditi yang paling luas area tanamnya adalah jenis tanam jagung yaitu 4.720 Ha denga produksi 23.926 Ton, dan jenis tanam perkebunan yang memiliki area paling luas adalah jenis tanaman kelapa dengan luas 82,0 Ha yang memiliki produksi 51Ton. Sedangkan moda angkut barang antara lain motor modifikasi, motor pribadi, mobil pick up, mobil 2As dan mobil 3As. 73,0 % jaringan jalan angkutan hasil komoditi sangat berpengaruh terhadap pembangunan pertanian, 20,0 % berpengaruh dan yang tidak berpengaruh 1,0 %. Hasil analisis menggunakan uji regresi linear berganda diperoleh hubungan yang kuat antara kinerja (X1) sebesar 0,323 dan tarif (X2) terhadap kepuasan petani sebesar 0,708.
PEMBERDAYAAN SD KUMALA BAYANGKARI MAKASSAR MELALUI EDUKASI DAN AKSI PEMBUATAN PUPUK KOMPOS TAKAKURA Puspitasari, Dewi; Ramli, Hartini; Hidayat, Akmal; Muis, Abdul; Ristiana, Evi; Aswar
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 2 No. 4 (2023): ABDIMAS PATIKALA
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v2i4.774

Abstract

AbstractIn Law no. 18 of 2008 Article 12 states that waste management must be environmentally sound so that awareness and real action from the community are highly expected in supporting this policy. To realize this, it is necessary to hold organic waste management training activities so that the community is moved and aware of the importance of their participation in waste management, especially within the school sphere. Based on observations made at Kemala Bhayangkari Elementary School it was found that the awareness of school residents in waste management, especially organic waste, is still very low. Therefore, the service team compiled an agenda for the implementation of the Takakura Compost Fertilizer Training, namely making Takakura compost, in order to create independent and productive school residents through Organic Waste Management. Making Takakura compost is relatively practical and simple, because it doesn't require land, so it's very suitable for small scale. This activity can also support the school to remain beautiful and clean and avoid air pollution, which causes bad odors. The results of processing organic waste into Takakura compost can also be used as a good planting medium to help schools plant green trees so that schools remain beautiful. The implementation of this training started with a field survey and coordination with the school, followed by program socialization and program implementation. In the implementation process, starting from the stages: 1) Garbage collection, 2) Waste segregation, 3) Implementation preparation, in the form of preparation of supporting tools and materials, 3) Takakura composting, and 4) Trial. Lastly is the evaluation of activities that aim to evaluate the progress of the implementation of takakura composting at Kemala Bhayangkari Elementary School. The results of the training show that with the new skills they already have, the participants' awareness of organic waste management is also increasing.
Pengembangan Aplikasi Monitoring Pelanggaran Siswa Berbasis Website Pada SMA Negeri 1 Parepare Edy, Marwan Ramdhany; Alif, Adhe Adread Nur; Hidayat, Akmal
Jurnal MediaTIK Volume 6 Issue 2, Mei (2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/mediatik.v6i2.1392

Abstract

Perilaku disiplin dan tertib dari peserta didik merupakan hal yang paling diharapkan dari pihak sekolah. Salah satu upaya untuk menegakkan kedisiplinan dan ketertiban peserta didik pada SMA Negeri 1 Parepare yaitu dengan memberlakukan perhitungan poin bagi peserta didik yang melanggar aturan sekolah. Pemberlakuan perhitungan poin dinilai masih kurang efektif dikarenakan masih menggunakan metode pembukuan, maka dari itu diperlukan aplikasi monitoring pelanggaran siswa. Penelitian ini merupakan penelitian pengembangan atau Research and Development dengan menggunakan metode Software Development Life Cycle (SDLC) dengan model Rapid Application Development (RAD). Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan studi pustaka. Hasil dari penelitian ini berupa aplikasi monitoring pelanggaran siswa pada SMA Negeri 1 Parepare. Aplikasi ini diharapkan dapat mempermudah pihak Bimbingan Konseling dalam menjalankan tugasnya.
Peningkatan Pemberdayaan Anggota KWT Cara’de Jl. Tupai Lorong 8 Melalui Pelatihan Pemasaran Digital Muhlis, Muhlis; Jusran, Jusran; Hidayat, Akmal
COVIT (Community Service of Tambusai) Vol. 5 No. 1 (2025): Maret 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v5i1.46659

Abstract

Kelompok Wanita Tani (KWT) Cara’de terletak di Jalan Tupai Lorong 18 Kota Makassar Kelurahan Mamajang Luar Kecamatan Mamajang dengan jarak sekitar 4 km dari pusat Kota Makassar. Lorong 18 Jalan Tupai termasuk wilayah urban yang berkembang dan berpenduduk padat, rumah warga saling bersambungan atau kategori perumahan yang padat. Kelompok wanita tani (KWT) Cara’de adalah kelompokwanita yang dibentuk pada tanggal 20 Februari 2021, KWT ini diketuai oleh Wahyuning Tyas yang dibantu oleh sekertaris Rahma Kurniati dan bendahara Irwana Arwini serta 20 orang anggota sehingga KWT Cara’de memiliki anggota berjumlah 23 orang. Pengabdian ini bertjuan untuk meningkatkan pemasaran hasil pertanian urban di kalangan wanita tani perkotaan khususnya KWT Cara’de. Metode pelaksanaan pengabdian melalui: persiapan, pelaksanaan sosialisasi, Evaluasi dan monitoring. Hasil yang diproleh anggota KWT sangat antusias mengikuti kegiatan, terbentuk inkubator pemasaran digital melalui akun media sosial facebook (FB).
The Impact of Intolerant Attitudes on Radical Preaching Behavior in Indonesia Damansara, Ozan; Hasanah, Hilmatul; Hidayat, Akmal; Huda, Muhammad Khasanul; Qomariyah, Qomariyah
Indev: Literasi Media Dakwah dan Pengembangan Masyarakat Vol 4, No 1 (2025)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/indev.v4i1.15051

Abstract

This study aims to examine the relationship between intolerant attitudes and the tendency toward radical preaching behavior in Indonesia. In a multicultural society, intolerance can trigger the emergence of exclusive and unwelcoming religious narratives. This research employs a qualitative descriptive approach using literature review as the primary method of data collection. Data were gathered from academic literature, institutional reports, and relevant media documentation. The analysis reveals that intolerant attitudes, characterized by the rejection of diversity and an absolutist view of religious truth, have a strong potential to encourage radical preaching behavior. Such preaching is marked by hostile rhetoric, rejection of pluralism, and the marginalization of other groups. These findings highlight the urgency of promoting inclusive, moderate, and tolerant preaching practices as a strategy to curb the spread of religious radicalism in society.
Co-Authors Abd Majid Abdul Muis Ade Andri Hendriadi Adisafira, Dinda Nisrina Alamsyah Rivai, Andi Alif, Adhe Adread Nur Amiruddin Amrullah, Muh. Fadlan Andika Isma Aswar Azzahra , Andi Shelma Putri Damanik, Feby Grace Angeline Damansara, Ozan Darmawang Dary Mochamad Rifqie Dewi Puspitasari Djafar, Juliana Sartika Edy, Marwan Ramdhany Ekananda, Adelia Endang Kurniati Febyanti, Reski Fiskia Rera Baharuddin Hakzah Haritza, Dita Hasanah, Hilmatul Huda, Muhammad Khasanul Ilham Safar Irfan, A. Muh. Irmawan, Muh. Sunan Jaya Ismail, Hijir Jusran Jusran M. Miftach Fakhri Maulina, Astri Maylani , Puang Intan Ma’arij, Muhammad Fatwa Misbahuddin Misbahuddin Mudarris Mudarris Muhammad Haristo Rahman Muhammad Hasim S Muhammad Yahya Muhlis Muhlis Muthohhar Rafi, Mar’ie Napitupulu, Ilham Hidayah Nasyirah Nurdin Novitasari, Ervi Nur Aeni Rahman Nurfaisa Riono Patria Nagara Qomariyah Qomariyah Rahman, Khaidir Ramli, Hartini Ratna Ratna Rera Baharuddin, Fiskia Rini Afrianti Risal, Ahmad Ristiana, Evi Saharuna Sembiring, Rinawati Sihaloho, Alberty Christina Simanjuntak, Darmawati Sudarmanto Jayanegara Sumariyanto, Iris Sumarsih . . Syamsul Riyadi WAHYUDI Zahrotul Ainil Mahfudhah Umar