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All Journal HUMANIS Jurnal Riset Akuntansi dan Bisnis Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Hukum Novelty Jurnal Dinamika Pengabdian (JDP) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management JUTIS : Jurnal Teknik Informatika Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Window of Community Dedication Journal JUSTIN (Jurnal Sistem dan Teknologi Informasi) Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Innovative: Journal Of Social Science Research International Journal of Economic, Technology and Social Sciences (Injects) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi Pertanian dan Agribisnis Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Jurnal Lentera ICT
Muhammad Irsan
AMIK Wahana Mandiri
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Pembelajaran Berbasis Kecerdasan Buatan Di Upt Sd Negeri 16 Parepare Hading, Muhaimin; Radhiansyah, Radhiansyah; Noor, Nurul Chairunnisa; syahruddin , A. Syahrinaldy; Auliyah, A. Inayah; Ali, Andi Nurfadillah; Burhan, Muhammad Ikhwan; Irsan, Muhammad
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2025): Volume 6, No 2 Juni 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v6i2.6311

Abstract

Pemanfaatan teknologi dalam pendidikan dasar menjadi semakin krusial di tengah perkembangan era digital dan Revolusi Industri 4.0. Kegiatan pengabdian ini dilatarbelakangi oleh pentingnya peningkatan literasi teknologi di lingkungan sekolah dasar, khususnya dalam pemanfaatan kecerdasan buatan (Artificial Intelligence/AI) untuk mendukung proses belajar mengajar yang lebih interaktif dan adaptif. Program ini dilaksanakan di UPT SD Negeri 16 Parepare dengan tujuan utama untuk mengimplementasikan pendekatan pembelajaran berbasis AI. Metode pelaksanaan meliputi pelatihan intensif kepada guru mengenai konsep dan praktik penggunaan AI, penerapan langsung AI dalam kegiatan pembelajaran di kelas, serta evaluasi untuk mengukur dampak kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam mengintegrasikan AI ke dalam pembelajaran, serta meningkatnya minat dan partisipasi aktif siswa selama proses belajar. Kegiatan ini memberikan kontribusi positif dalam memperkenalkan transformasi digital di lingkungan sekolah dasar, serta berpotensi menjadi model replikasi untuk sekolah lainnya.
Analysis of the concept of schikking as an alternative in the strategy for recovering state financial or economic losses Syam, Asmadi; Din, Mohd; Bintang, Sanusi; M. Gaussyah; Irsan, Muhammad
Jurnal Hukum Novelty Vol. 16 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jhn.v16i2.30555

Abstract

Introduction to the Problem: The main issue in handling cases in the economic field is the recovery of the state's financial losses or the country's economy. This is due to the orientation of law enforcement, which always focuses on imposing imprisonment as a deterrent. As a result, fines that are imposed are often substituted with imprisonment. The criminal justice process, which ultimately leads to imprisonment, is considered ineffective and incurs high costs. Through the authority of schikking, it is considered as one of the alternative solutions. However, in practice, it still generates various reactions, including assumptions that it does not effectively deter perpetrators from committing crimes. Purpose/Study Objectives: This research aims to examine and explain the perspective of schikking in handling economic criminal acts. Through the imposition of schikking, can financial losses or the state's economy be effectively and efficiently restored. Design/Methodology/Approach: The research method used is normative juridical research, a type of legal research that examines the systematics of law, identifying key concepts in law, and analyzing prevailing norms and principles in legal science. Findings: The research findings indicate that the concept of schikking views economic crimes as the cause of economic disruption in the country, so the prosecution must prioritize the recovery of state losses. As one of the sentencing systems and part of the attorney general's opportunity, schikking can be applied to crimes that have a broad impact on the country's economy. The implementation of schikking is considered effective and efficient in reducing state expenditures, taking into account the costs and benefits of handling economic cases. Additionally, schikking provides a mutually beneficial solution for the parties by giving the perpetrator an opportunity to constructively demonstrate their capacity and qualities. Schikking does not completely eliminate the element of deterrence, but rather simplifies the criminal justice system by offering a more efficient and adaptable solution, without sacrificing the core goals of law enforcement, restoring economic losses, and ensuring substantive justice. Paper Type: Research Article.
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Pelaporan Keuangan Pada Umkm Di Kota Medan Irsan, Muhammad; Sanjaya, Surya; Mustafa, Hartati
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26798

Abstract

The purpose of this study is to determine whether Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District. This study is a quantitative study with data collection techniques using a questionnaire method given to 48 Micro, Small and Medium Enterprises (MSMEs) in Medan Deli District. The population in this study amounted to 83 MSMEs and the sample in the study amounted to 48 MSMEs. The data analysis techniques used were Outer Model Analysis, Inner Model Analysis, Hypothesis Testing analyzed using Smart PLS software. The results of this study state that Financial Literacy has a significant influence on the Financial Reporting of MSMEs. Then Financial Attitude has a significant influence on the Financial Reporting of MSMEs. And Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District.
Membangun Aplikasi Pelayanan Jasa Steam Motor Dan Mobil Pada Afra Snow Wash Kholikussifa, Abdul; Fitriansyah, Aswin; Irsan, Muhammad
Semnas Ristek (Seminar Nasional Riset dan Inovasi Teknologi) Vol 6, No 1 (2022): SEMNAS RISTEK 2022
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/semnasristek.v6i1.5783

Abstract

Afra Snow Wash merupakan perusahaan yang bergerak dibidang jasa, khususnya pada jasa pencucian kendaraan bermotor. Afra Snow Wash memiliki visi untuk memberikan pelayanan dengan profesionalitas yang dilandasi oleh kepuasan pelanggan. Permasalahan yang terdapat pada Afra Snow Wash adalah sering terjadinya kehilangan berkas pada saat pelaporan bulanan kepada pimpinan diakibatkan human error dan pencatatan data pelanggan dan pembuatan nota transaksinya masih dicatat pada lembaran kertas menggunakan tulisan tangan dan juga ada disimpan pada map (stell helder). Tujuan merancang suatu sistem informasi pelayanan jasa steam motor dan mobil ini dengan tujuan untuk memudahkan admin dalam memproses pengolahan data yang ada saat ini. Perangkat aplikasi yang telah dibuat dengan bahasa pemrograman Java NetBeans 8.0.2 dan penyimpanan data pada database MySQL dapat memberikan kelancaran dalam proses menginput dan penyimpanan data-data serta laporan-laporan yang diberikan kepada pemilik steam motor dan mobil Afra Snow Wash. Metode penelitian yang digunakan dengan metode Research and Development yang dapat mampu menyelesaikan permasalahan. Hasil dari penelitian ini merancang aplikasi yang dapat memproses data pelanggan serta pelayanan jasa steam motor dan mobil pada Afra Snow Wash secara terkomputerisasi yang membantu admin sehingga menghasilkan laporan yang tersimpan dengan baik dan memberikan hasil secara cepat dan akurat.Kata Kunci: Aplikasi, Pelayanan, Steam, Desktop
Analisis Efektivitas Pajak Kendaraan Bermotor Dan Bea Balik Nama Terhadap Pendapatan Asli Daerah Irsan, Muhammad; Sanjaya, Surya; Astari, Nining
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20012

Abstract

The sources of research data are primary data in the form of interviews and secondary data in the form of data on realization of PKB-BBNKB receipts obtained from UPT. North Medan Samsat. The decrease in revenue from the realization of motor vehicle taxes and transfer fees for motorized vehicles from 2018 to 2019 was due to taxpayers who still had not paid taxes owed and did not pay administrative witnesses that were imposed as well as decreased public purchasing power for new vehicles due to an increase in tariffs.  as well as the lack of public awareness in the payment of BBN-KB for used vehicles. Based on the calculation results of the analysis of the effectiveness and contribution of the transfer of title to motorized vehicles, it can be concluded that the effectiveness of motor vehicle tax revenues and the transfer of title of motor vehicles in 2017 and 2021 has been effective.
PENGARUH STANDAR AKUNTANSI PEMERINTAHAN, SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN Irsan, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

This study aims to determine the effect of government accounting standards, accounting information systems, financial managers competence on the quality of financial statements (an empirical study on the implementation of the directorate general of Hajj and Umrah Ministry of Religion). Population and sample involved 238 respondents. This study uses statistical analytics with SPSS 23 and multiple linear equations. Based on the results of testing whole hypothesis, this study shows that simultaneously independent variables of government accounting standards, accounting information system, the competence of financial managers positive significant effect on the quality of financial statements. While in partial goverment accounting standards have a significant influence on the quality of financial statements, accounting information system have a significant influence on the quality of financial statements, the competence of financial managers did not have a significant impact the quality of financial reporting.
Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia Pulungan, Khairul Anwar; Irsan, Muhammad; Farisi, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2411

Abstract

Financial performance serves as information for investors and policymakers who support the implementation of company operations. Financial performance can be measured using financial ratios. This research aims to (1) find out and analyse the effect of the Current Ratio on Return on Asset, (2) know and analyse the effect of Debt to Assets Ratio on Return on Asset, (3) determine and analyse the effect of Total Asset Turnover on Return on Asset. This study uses a sample of automotive sub-sector companies listed on the IDX during the period 2016-2022. There are 12 state-owned companies listed on the IDX. A total of 9 automotive subsector companies were used as samples in this study. The sampling technique used in this research is purposive sampling. Data collection techniques use documentation techniques with secondary data. Data analysis technique The results showed that the Current Ratio (CR) variable partially did not have a significant effect on Return on Assets (ROA). The current Ratio (CR) variable partially has no significant effect on Return on Asset (ROA). The debt to asset ratio (DAR) variable is partially variable and has a negative and significant effect on return on asset (ROA). Variable Total Asset Turnover (TATO) partially has a positive and significant effect on Return on Asset (ROA). Based on the F test, the obtained variable Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) variables simultaneously have a significant effect on Return on Asset (ROA) have a significant effect on Return on Asset (ROA).
Peran Komunikasi Interpersonal Serikat Pekerja Sebagai Mediator Dalam Memberikan Perlindungan Hak Pegawai Dan Keluarga Pada PT PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Pinrang Di Kabupaten Pinrang Irsan, Muhammad; Mujahid, Mujahid; Sukmarini, Andi Vita
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17468

Abstract

Penelitian ini bertujuan untuk menganalisis peran komunikasi interpersonal serikat pekerja dalam memberikan perlindungan hak-hak pegawai dan keluarganya di PT PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) Pinrang. Dalam dunia kerja, serikat pekerja memegang peran penting sebagai mediator yang menjembatani kepentingan pegawai dan manajemen, guna menciptakan hubungan industrial yang harmonis. Pendekatan penelitian ini adalah kualitatif deskriptif, menggunakan metode wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Informan utama terdiri dari pengurus serikat pekerja, pegawai, dan manajemen PT PLN UP3 Pinrang. Teknik analisis data dilakukan secara tematik untuk mengidentifikasi pola komunikasi dan tantangan yang dihadapi serikat pekerja.Hasil penelitian menunjukkan bahwa komunikasi interpersonal yang dilakukan serikat pekerja melalui saluran formal dan informal efektif dalam memperjuangkan hak-hak pegawai, seperti kesejahteraan, restitusi biaya, dan penyelesaian konflik ketenagakerjaan. Namun, hambatan seperti kurangnya partisipasi aktif dari anggota dan keterbatasan dana organisasi masih menjadi tantangan utama. Penelitian ini memberikan kontribusi dalam bidang komunikasi organisasi, khususnya pada konteks serikat pekerja di perusahaan BUMN. Temuan ini diharapkan dapat menjadi acuan untuk meningkatkan strategi komunikasi serikat pekerja dalam membangun hubungan industrial yang harmonis dan berkelanjutan.
Analisis Efektivitas Pembayaran Pajak Kendaraan bermotor (PKB) Terhadap Penerimaan Pajak Kendaraan Bermotor Irsan, Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.136

Abstract

The purpose of this study was to determine the level of effectiveness of motor vehicle tax payments and to analyze motor vehicle tax receipts at SAMSAR Medan Selatan. Data collection techniques used in this research are documentation and interviews. The analytical technique used in this research is descriptive statistical analysis and description of interview results. The results showed that the realization of motor vehicle tax revenues was above the target set in the budget at the beginning of the year with the realization value reaching the target and above 100%. Obstacles that need to be considered in increasing the realization of motor vehicle tax revenues are by increasing taxpayer awareness to report their motorized vehicle tax objects, by providing payment relief if on time, and the level of effectiveness of motor vehicle tax receipts at the South Medan SAMSAT is in the quite effective category.
SISTEM APLIKASI PERHITUNGAN PEMAKAIAN BAHAN BAKAR PESAWAT (AIRCRAFT FLIGHT LOG) Irsan, Muhammad; Safii, Amir
JURNAL LENTERA ICT Vol. 1 No. 1 (2013): JURNAL LENTERA ICT
Publisher : POLITEKNIK LP3I JAKARTA

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

Abstract

Pada era komputerisasi dan perkembangan informasi yang semakin maju, komputer memegang peranan penting dalam situasi ini. Suatu sistem informasi dalam sebuah perusahaan dapat meningkatkan kinerja dan mempermudah proses pekerjaan terutama dalam hal yang membutuhkan kecepatan dan ketepatan data atau pun pada saat mengolah data dalam jumlah besar.  Adapun penelitian yang dilakukan untuk mengetahui lebih jauh mengenai sistem berjalan pengolahan data pada bagian perhitungan pemakaian bahan bakar, sehingga juga bermanfaat membantu meningkatkan kinerja perusahaan tersebut sesuai dengan program studi penulis yaitu Informatika Komputer.Perusahaan yang bergerak di bidang penerbangan, yang melayani penerbangan domestik di Indonesia dan penerbangan ke daerah-daerah perintis. Maka dengan itu dibutuhkan sistem yang akurat di dalam membantu kinerja perusahaan tersebut. Oleh karena itu perusahaan membutuhkan laporan informasi  yang Akurat, Cepat, tanpa harus menghitung dan menyimpan secara manual dan juga mencegah resiko hilangnya data laporan.Keyword : Penerbangan, Pemakaian, Bahan Bakar, dan Informasi
Co-Authors Adam, Ahmad Fatih Ahmad Rifai Alamanda Irwan, Andi Andi Inayah Auliyah Andi Mappaware, Nasrudin Andi Nurfadillah Ali Andi Vita Sukmarini, Andi Vita Armanto Makmun Astari, Nining Astrada, Muhammad Fachri Rama Dwi Aswin Fitriansyah, Aswin Aswin, Rifdah Nafilah Ayu, Nur Baso Amang, Baso Bintoyan, Winda Chaerul Anwar Dermawan, Rahmansyah Ekaning Krisnawati Farisi, Salman Feriawan, Andi Hading, Muhaimin Ihsan, Muhammad Takbiratul Irma Wahyuningsih, Irma Irmayani Irmayani Johan Budiman, Johan Kholikussifa, Abdul Labbase, Ilham M. Gaussyah Makmun, Armanto Meyrliani, Meyrliani Mohd Din, Mohd Mokhtar, Shulhana Muhammad Fakih Muhammad Ikhwan Burhan Mujahid Mujahid, Mujahid Mursyid, Muhammad Mustafa, Hartati Nanda, Rezki Ayu Nevi sulvita karsa Nurannisa, Sitti Nurul Chairunnisa Noor Oryen Cristina Hasibuan, Oryen Cristina Panjaitan, Muhammad Adriansyah Safii Parningan, Zherant Pasaribu, Ade Tria Febyanti Pasaribu, Irgi Friskila Ade Pata’dungan, Lianan pulungan, Ahmad syhafwan S pulungan Pulungan, Khairul Anwar Radhiansyah, Radhiansyah Rangkuti, Marlinda nilam sari ratasya, Nur zalni Safii, Amir Sampepadang, Novianti Sanusi Bintang Selong, Abbas Shadiq, Syarifah Askina Solly Aryza Sulvita Karsa, Nevi Suparman, Hendra Suriyanti, Suriyanti Surya Sanjaya syahruddin , A. Syahrinaldy Syam, Asmadi Tasrief, Nur Zakiah Khaeriyah Vidiyono Novian Pratama, Vidiyono Novian Winanda, Erdy Yuyu Yohana Risagarniwa