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All Journal Jurnal Ilmu dan Teknologi Kelautan Tropis Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology EDUSAINS STUDIA ISLAMIKA Jurnal Sejarah Jurnal Penelitian Pendidikan IPA (JPPIPA) JURNAL INFORMATIKA Martabe : Jurnal Pengabdian Kepada Masyarakat Saintifik : Jurnal Matematika, Sains, dan Pembelajarannya Jurnal Masyarakat dan Budaya Kumawula: Jurnal Pengabdian Kepada Masyarakat Vygotsky: Jurnal Pendidikan Matematika dan Matematika Jurnal Abdi Insani Media Gizi Kesmas International Journal Of Science, Technology & Management (IJSTM) Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Nekton Idea Pengabdian Masyarakat An Idea Health Journal MOVE: Journal of Community Service and Engagement Implementasi Manajemen & Kewirausahaan Jurnal BILAL: Bisnis Ekonomi Halal ACROPORA: Jurnal Ilmu Kelautan dan Perikanan Papua Indonesian Community Journal Indonesian Journal of Physical Education and Sport Science (IJPESS) Jurnal PkM MIFTEK E-Jurnal Manajemen Trisakti School of Management (TSM) PENDALAS: Jurnal Penelitian Tindakan Kelas dan Pengabdian Masyarakat An Idea Nursing Journal Jurnal Masyarakat Madani Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Amal: Jurnal Ekonomi Syariah Ihsanika : Jurnal Pendidikan Agama Islam Transcendent Journal of Mathematics and Applications Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Sipakaraya : Jurnal Pengabdian Masyarakat Journal of Computer Science Contributions (Jucosco) Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Health Community Service EBAMUKAI; JURNAL PENGABDIAN ILMU PENGETAHUAN DAN TEKNOLOGI Moral : Jurnal Kajian Pendidikan Islam Rahmad Jurnal Studi Islam dan Ilmu Al-Quran Studia Islamika Indonesian Journal of Aerospace
Muhammad Hisyam
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review Zahrul Tamami; Muhammad Hisyam; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1399

Abstract

This study aims to analyze the role of audit evidence quality in improving the credibility of financial statements based on the perspective of agency theory, assurance theory, and legitimacy theory. This research employs a literature review approach using the Systematic Literature Review (SLR) method, utilizing secondary data sourced from relevant books and journal articles published between 2017 and 2025. The results of the study indicate that the four dimensions of audit evidence quality, relevance, reliability, timeliness, and sufficiency, play a significant role in enhancing the reliability of the audit process and the credibility of financial statements in the eyes of stakeholders. Relevance is influenced by the type of findings and audit objectives, reliability is determined by objectivity and external sources of evidence, timeliness is related to the appropriate reporting period, while sufficiency depends on the level of risk and complexity of the transaction. High quality evidence reflects the auditor's independence, professionalism, and compliance with standards and codes of ethics, thereby strengthening public trust in the integrity of financial information. Thus, the quality of audit evidence is not only technical, but also an important instrument in maintaining the company's legitimacy and credibility in front of stakeholders
Meningkatkan Kompetensi Digital Masyarakat Desa Lambangsari Berbasis Sistem Informasi Website Nikmah; Verdi Ganda; Muhammad Allum Istifahany; Esa Meila; Krispinus Nathaniel; Muhamad Zaky; Muhammad Khoziali; Moch Alfitho; Laudza; Muhamad; Muhammad Hisyam; Ahmad; Muhajirin, Adi
Journal Of Computer Science Contributions (JUCOSCO) Vol. 6 No. 1 (2025): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/r8hhre87

Abstract

The Community Service Program conducted in Lambangsari Village, Tambun Selatan District, Bekasi Regency, was initiated in response to the limited availability of digital information media at the village level, which hindered the effective dissemination of public information. This program aimed to enhance community digital literacy and optimize the use of information technology through the revitalization and utilization of the village website. The implementation methods included field observation, interviews, documentation, website development, as well as community socialization and mentoring activities. Program evaluation was carried out through observation and comparison of community understanding before and after the activities. The results indicated an improvement in public awareness regarding the positive and responsible use of digital technology, along with easier access to official village information. The village website began to function as a medium for information dissemination, education, and support for public services. These findings demonstrate that the implementation of a village website is effective in increasing digital information literacy, enhancing information transparency, and supporting more modern and efficient public services at the village level.
School-Based Nutrition Education as a Community Engagement Program to Enhance Adolescents’ Awareness of Sugar, Salt, and Fat Intake in Banyuwangi Ridwan, Muhammad; Hutasoit, Jhonatan Rameldo; Hisyam, Muhammad; Azizah, Faradiva Husna; Puspikawati, Septa Indra
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/jhwfwf32

Abstract

Excessive consumption of sugar, salt, and fat among adolescents remains a public health particularly related to low nutritional literacy and limited understanding among students regarding safe limits for sugar, salt, and fat (SSF) consumption. The Youth Red Cross (PMR) as part of the school community has strategic potential as a partner and promoter of peer health, but still needs capacity building in nutrition education. To address this issue, school-based nutrition education activities are implemented as a community engagement program with the aim of increasing students' knowledge, awareness, and involvement in promoting healthier consumption of SSF. The activity involved 150 Youth Red Cross (PMR) students from five senior and vocational high schools in Banyuwangi Regency. Teachers and PMR members were actively engaged as community partners in planning, facilitating, and supporting the implementation of the program. Educational activities were delivered through interactive discussions, the use of familiar food examples, reflective group sessions, and basic health screening to connect nutrition messages with students’ real-life conditions. Program outcomes were documented as part of routine activity evaluation using a 10-item questionnaire administered before and after the sessions. An increase in average scores was observed, indicating improved short-term understanding; however, the primary contribution of the program lies in enhanced student engagement, peer interaction, and awareness of healthier dietary choices. The activity also encouraged reflection and dialogue within the school environment, suggesting positive social impact beyond individual knowledge gains. Overall, this community-based initiative demonstrates a feasible and empowering model for integrating nutrition education into routine school health activities.
Analisis Efisiensi Biaya Produksi Secara Syariah Dalam Perkembangan Laba Usaha pada Roti Bakar Regar Muhammad Hisyam; Affandi, Ismi; Nasution, Anriza Witi
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Desember
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i2.12197

Abstract

This study aims to analyze the determinants of production costs and assess the efficiency of sharia-compliant production costs in relation to the growth of business profits at Regar Baked Bread MSMEs. This study adopts a qualitative methodology, employing interviews and documentation methods to examine financial data from December 2024 to May 2025. The results demonstrate that the production costs for this MSME consist of raw materials, labor, and overhead expenses. Efficiency is achieved through cost management and waste prevention, in accordance with Islamic principles. Sharia-compliant practices have been shown to improve the stability and growth of business profits, as well as yield positive results for business operations.
PENGARUH CEO NARCISSISM DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE MUHAMMAD HISYAM; ANNISA KANTI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3381

Abstract

This study aims to obtain empirical evidence regarding how the influence of CEO Narcissism and other variables such as Board of Size, Female Directors, Financial Distress, Company Size, and Insitutional Ownership on Tax Avoidance. The Measurement of Tax Avoidance variables is carried out using the Effective Tax Rate (ETR). This study used a sample of 141 manufacturing companies that were consistently listed on the Indonesia Stock Exchange (BEI) during the period 2022-2024. Through the purposive sampling method, this study produced 423 data that met the research criteria. All data were tested and analyzed using multiple regression analysis techniques. The results of this study indicate that CEO Narcissism, Board of Size, Female Directors, Financial Distress, and Company Size have an effect on Tax Avoidance. Meanwhile, other variables, namely Institutional Ownership have no effect on Tax Avoidance.
Development of a SEIR Model with Two Optimal Controls for Infectious Disease Control: Computational Simulation Using MATLAB Sumardi, Sitti Rosnafian; Hisyam, Muhammad
Vygotsky: Jurnal Pendidikan Matematika dan Matematika Vol. 8 No. 1 (2026): Vygotsky: Jurnal Pendidikan Matematika dan Matematika
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/voj.v8i1.1293

Abstract

This study develops a Susceptible–Exposed–Infectious–Recovered (SEIR) mathematical model with two time-dependent optimal control strategies educational campaigns and medical treatment to analyze Ebola transmission. The nonlinear system is examined using Pontryagin’s Minimum Principle, and the optimality system is solved numerically through the Forward–Backward Sweep Method in MATLAB. Simulation results show that combined controls substantially reduce the peak number of infected individuals, decrease cumulative infection cases, and shorten the epidemic duration compared to the uncontrolled scenario. Early implementation of both interventions further improves epidemic suppression and reduces the overall cost functional value. These results demonstrate the effectiveness of integrated control strategies and highlight mathematical modeling as a decision-support tool in public health planning.
Penguatan Literasi dan Numerasi Anak melalui Permainan Edukatif Kartu Huruf dan Kartu Matematika Sumardi, Sitti Rosnafian; Hisyam, Muhammad; Paratiwi, Mustika Endah; Luanmasa, Chlara Thesalonica; Bria, Lorenso Apriyanto; Kainama, Tamara Louraine Jeanette; Pratiwi, Anita; Tobi, Claudius Hendraman B; Fitriya B, Winda Ade; Seru, Febby
I-Com: Indonesian Community Journal Vol 6 No 1 (2026): I-Com: Indonesian Community Journal (Maret 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i1.9380

Abstract

Penguatan literasi dan numerasi anak sangat penting untuk meningkatkan kualitas pendidikan dasar di Papua. Kegiatan pengabdian masyarakat ini dilaksanakan di Rumah Baca Ayapo, Sentani Timur, Papua, pada 4 dan 12 Juli 2025 dengan melibatkan 26 anak. Metode pelaksanaan dilakukan secara terstruktur melalui tiga tahapan utama: (1) Tahap persiapan, meliputi koordinasi mitra, penyusunan aturan permainan, dan instrumen evaluasi; (2) Tahap pelaksanaan, menggunakan pendekatan partisipatif, demonstratif, dan pelatihan (learning by doing) melalui permainan edukatif kartu huruf serta kartu matematika (MathemaCard: Duel Berhitung); dan (3) Tahap evaluasi, untuk mengukur capaian kognitif serta observasi perilaku afektif. Teknik pengukuran hasil menggunakan instrumen pre-test dan post-test sederhana serta wawancara singkat . Hasil kegiatan menunjukkan peningkatan signifikan pada skor rata-rata literasi (25% menjadi 75%) dan numerasi (20% menjadi 70%). Selain aspek kognitif, media ini efektif meningkatkan rasa percaya diri, motivasi belajar, dan keterampilan sosial anak. Media ini merupakan solusi inovatif yang mudah direplikasi untuk komunitas lokal.
Co-Authors Abdul Latif Abraham Abraham Aby Prayoga Adi Muhajirin Afan, Yulianus Cia Affandi, Ismi Agamawan, Lalu Panji I. Agus Kristiyanto Agus, Al Ihksan Agus, Al Ikhsan Agustin, Fitria Nina Ahmad Ahmad Syahrizal Alauna Mizanul Abror Albida Rante Tasak, Albida Rante Alizan Satria Putra Allo, Ceacilia Bintang Girik Amir, Haeril Anita Fibonacci, Anita ANNISA KANTI Anriza Witi Nasution Asmiddin, Ahmad Maulid Atmajaya, Onesimus Dhyas Dwi Azizah, Faradiva Husna Bangun, Kharida Br Baransano, Natan Bara’padang, Barnabas Barnabas Barapadang Basa T Rumahorbo Bria, Lorenso Apriyanto Claudius Hendraman B. Tobi Dewantari, Nustin Merdiana Dimara, Makdalena Irpa Dodiman, Dodiman Ervina Indrayani Esa Meila Fadhilah Fadhilah Fahrul Razi Faturrohim, Muhammad Ikhsan Fidya Ayesha, Shifa Hanni Fitriya B , Winda Ade Frans Augusthinus Asmuruf Gumilang, Wahyu Candra Handayani, Sri Haryati, Kristina Hasanuddin Hasanuddin Herlini Puspika Sari Herlini Puspita Sari Hutasoit, Jhonatan Rameldo Huwae, Jilian Risky Ibrah Safirah Ipick Setiawan Irawan, Raka Israwan, LM. Fajar Jalaali, Bahrul Jovanika Clarisa Permesti Kainama, Tamara Louraine Jeanette Kalor, John D Kardiyanto, Deddy Whinata Khariroh, Siti Nur Anisatul Krispinus Nathaniel Laudza Lestari, Dita Anggun Lina Affifatusholihah, Lina Liyatin Gea Lolita Tuhumena Luanmasa, Chlara Thesalonica Lubna Nurlandari M. Yogi Riyantama Isjoni Mahrani, Nana Maklon Warpur Manalu, Khristhoper Aris Arianto Manalu, Kristhoper A. A. Mantayborbir, Vyona Mas, Haris Saputra Maulana, Dheva Yudhistira Miftah Miftah Misbach, Imam Moch Alfitho MUHAMAD Muhamad Zaky Muhammad Allum Istifahany Muhammad Cahya Novarian Muhammad Dyan Akram Muhammad Khoziali Muhammad Ridwan Musakar, Rafika Dewitasari Kahar Mustika Endah Pratiwi N, Nasrullah Nabilawti, Hijrah Nada Pertiwi Papriani Nasrullah Nasrullah Nastiar, Agim Nazifah Fitri Annisa Nicea Roona Paranoan Nikmah Nurilfayati, Nurilfayati Nurwahid, Hidayat Nurwijayanti Oktavia, Ria Puspita Ayu Okto Dinaryanto Papriani, Nada Pertiwi Pattola Paulangan, Yunus Pajanjan Pertiwi, Widya Nur Bhakti Popi Ida Laila Ayer Prajnawita, Disny Prambudia, Yudha Pratiwi, Anita Puspikawati, Septa Indra Putri Hadi Utami Rahmat Hidayat Raihan Difari Ramadhan, Guntar Ramba, Fitria Yunia RARA, ABD RAHMAN Rasyid M Akib, Abd. Rejauw, Korinus Rhozan Firmansyah Rumahorbo, Basa Tunggul Rumanasen, David Waranda S, Armita Samosir, Restika Satyanegara, Diqbal Sebayang, Susy Katikana Seroja, Taufik Seru, Febby Shindy Dwita Nuansari Sihombing, Yosina Arni Sitti Rosnafi’an Sumardi Sri Pujiyati Suarni S. Sumardi, Sitti Rosnafi'an Sumardi, Sitti Rosnafian Suntin, Suntin Suswita Tangkelayuk, Herman Teguh Wibowo Tiara Verita Yastica Trinandari Prasetya Nugrahanti Ula, Shofiatul Umbekna, Sara Verdi Ganda Wardani, Aisy Nur Waum, Ida Winda Ade Fitriya B Yenusi, Tien Nova B. Zahrul Tamami