Article Per Year (5 Year)
p-Index From 2021 - 2026
7.099
P-Index
This Author published in this journals
All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engineering, Science and Information Technology Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Journal of Management and Administration Provision Amkop Management Accounting Review (AMAR) Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Welfare: Jurnal Pengabdian Masyarakat Indonesia Economic Journal Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy 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 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 Neuroscience Physics Public Health Social Sciences Transportation Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
PENGARUH SOCIETY 5.0 DAN LITERASI DIGITAL TERHADAP KUALITAS PELAYANAN PUBLIK PADA PT PELNI KOTA PALU Nurwahidah, Nurwahidah; Masdar, Rahma; Kahar, Abdul; Meldawati, Lucyana
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jk809d72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Society 5.0 dan Literasi Digital terhadap kualitas layanan publik di PT PELNI Kota Palu. Menggunakan pendekatan kuantitatif dan data Primer dengan fokus pada Pelanggan yang pernah memesan Tiket Kapal Pelni secara online dengan jumlah populasi sebanyak 20.141 orang dari data pelanggan satu tahun terakhir dengan perhitungan sampel menggunakan rumus Slovin dan Aksidental Sampling dengan sampel akhir sebanyak 61 responden. Hasil penelitian menunjukan bahwa variabel utama yang dianalisis, yaitu Society 5.0 dan Literasi Digital berperan dalam meningkatkan Kualitas Layanan Publik, dimana Society 5.0 dan Literasi Digital mempengaruhi Kualitas Pelayanan Publik. Penelitian ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana penerapan teknologi digital dan transparansi dalam pelayanan publik berdampak pada kepuasan masyarakat serta akuntabilitas layanan yang diberikan oleh PT PELNI. Selain itu, penelitian ini juga akan memberikan rekomendasi untuk implementasi yang lebih efektif dari Society 5.0 dan Literasi Digital guna meningkatkan kualitas layanan publik di masa depan.
PROSES PEMBUATAN DAN UJI KARAKTERISTIK BIOETANOL DARI KULIT NANAS (ANANAS COMOSUS) Kahar, Abdul; Fathoni, Rif'an; Ardiah, Rida; Mulyani, Nunuk
Jurnal Chemurgy Vol 9, No 1 (2025): Jurnal Chemurgy-Juni 2025
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/cmg.v9i1.16350

Abstract

Bioethanol is one solution to reduce the exploitation of fossil energy produced from biomass fermentation. Bioethanol production can be done from starchy plants or those containing carbohydrates, glucose and cellulose. One of them is pineapple skin, pineapple skin is fruit waste which has quite high sugar and carbohydrate content. The Central Statistics Agency (BPS) reports that pineapple production in Indonesia will reach 2.89 million tons in 2021. This number grew 17.89% compared to the previous year which amounted to 2.45 million tons. The process of making bioethanol begins with preparation, hydrolysis, fermentation, distillation and FTIR analysis. The hydrolysis process uses acid hydrolysis using hydrochloric acid (HCL) and the best hydrolysis is obtained at a temperature of 100 C to produce the highest sugar content, namely 17% Brix. The fermentation process using saccaromyces cerevisiae yeast for 14 days with pH control under acidic conditions, namely 4-5 yeast gnats used can work optimally. The alcohol content after distillation was found to be >80. The FTIR test showed that there was ethanol in the bioethanol sample from pineapple skin.
Measuring Vehicle Emission Loss Costs of Students of the Faculty of Economics and Business, Tadulako University with an Environmental Accounting Approach Pujianti, Erna; Mustamin, Mustamin; Kahar, Abdul; Jamaluddin, Jamaluddin
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.11285

Abstract

Located in Palu City, Tadulako University is among the biggest emitters of pollution from heavy traffic. Particularly gasoline and diesel motor vehicles, transportation greatly adds to the higher emissions. This study intends to identify the elements influencing vehicle exhaust emissions and transportation activities, build a relationship model between them, compute the emissions amount, and project economic losses resulting from exhaust emissions at the Faculty of Economics and Business, Tadulako University. The results of multiple linear regression analysis on the calculation of emission load estimates and projected loss costs reveals that losses resulting from emissions at the Faculty of Economics and Business Tadulako University exceed IDR 18,668,454 annually.
Refleksi Nilai Sosial dan Budaya Masyarakat Bungku: Praktik Akuntansi dalam Tradisi Montine Tabako Naspia; Jurana; Kahar, Abdul; Paranoan, Selmita
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.921

Abstract

Penelitian ini bertujuan untuk memahami dan memaknai praktik akuntansi dalam tradisi Montine Tabako. Metode penelitian ini menggunakan metode etnometodologi, pengumpulan data dilakukan melalui observasi, dokumentasi dan focus group discussion. Hasil penelitian menunjukkan bahwa praktik akuntansi kontekstual dalam tradisi Montine Tabako, masyarakat bungku terdiri dari atas montine (peminangan) dan mebitara (musyawarah) dalam prosesi adatnya. Montine menunjukkan penghormatan pihak laki-laki kepada keluarga perempuan dengan membawa salopa atau pompananga. Mebitara menunjukkan kesepakatan antara pihak laki-laki dan keluarga perempuan mengenai besaran ongkoso montafe, ihi nikah, serta monsendefako yang di dalamnya mengandung tawar menawar kedua pihak. Di sisi lain, terdapat kiifu yakni sanksi adat atas pelanggaran pada kesepakatan awal. Tradisi Montine Tabako tidak hanya menjadi prosesi adat semata, melainkan sebuah sistem sosial yang menyatukan aspek budaya, simbolik dan ekonomi dalam satu kesatuan praktik. Penelitian berimplikasi pada aktivitas tradisi masyarakat dalam mengintegrasikan kebudayaan dan praktik akuntansi kontekstual yang tertuang di dalamnya sebagai upaya pelestarian nilai-nilai kearifan tradisional masyarakat Indonesia serta pengembangan ilmu akuntansi paradigma nusantara.
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
Inovasi Sosial, Rantai Nilai, dan Dampak Ekonomi Program Menara Marina pada Pemanfaatan Limbah Aluminium dan Polyurethane Foam PT Badak NGL: Social Innovation, Value Chain, and Economic Environmental Impact of the Menara Marina Program on the Utilization of Aluminum and Polyurethane Foam Waste at PT Badak NGL Kahar, Abdul; Busyairi, Muhammad; Jannah, Aulia Miftahul; Sihombing, Marista; Gunawan, Yuli; Putri, Dwi Thia; Sewakotama, Restra; Urfan, M. Yahdi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 10 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i10.7795

Abstract

PT Badak NGL's operations generate non-hazardous waste in the form of aluminum and polyurethane foam (PUF), which accumulates over time. Furthermore, the coastal and island people near Bontang experience low income, diminishing fish harvests, declining seaweed productivity, and high rates of unemployment and poverty. This rubbish is used commercially, socially, and environmentally in the Menara Marina Programme. The Menara Marina Program began with program initiation, capacity building, production trials, non-hazardous waste management and usage, product innovation creation, capital growth, and improved financial management. It focuses on social innovation, value chain development, and economic impact assessments for community organizations. Social innovation successfully encouraged community groups to add value by shifting the value chain between groups through mutually beneficial distribution and manufacturing higher-quality, longer-lasting products. The Telihan Recycle group produces boat propellers from aluminum insulation waste materials, which are then sold throughout Bontang and East Kalimantan. The Tanjung Mamat Fiberglass group utilizes PUF to make fishing boats, which have a durability ratio 1:10.625 compared to wood boats. The Marina Tihi-Tihi group uses PUF to produce floats to replace wasted mineral water bottles, with PUF floats lasting 15 years compared to 3 months.
Analyzing the Potential Implementation of Environmental Accounting in the Preparation of Sustainable Natural Capital Accounts in Umbele Village Wahyudin, Aan; Mustamin; Kahar, Abdul; Tenripada
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 6 (2025): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i6.459

Abstract

Nature inherently provides essential resources for human sustenance. Consequently, natural resources and environmental services are increasingly utilized. However, escalating population growth and rising income levels have led to a decline in the value and quality of these resources. Uncontrolled exploitation, environmental neglect, and inadequate structured recording pose significant threats to the sustainability of natural capital at the local community level. This study investigates the potential for implementing environmental accounting practices in Umbele Village to facilitate the preparation of sustainable natural capital accounts, utilizing primary data gathered through interviews and field observations. The findings reveal that the majority of Umbele's inhabitants heavily rely on natural resources, which are increasingly affected by environmental degradation and climate change. Current governmental interventions to address these challenges are perceived as insufficient, compounded by a lack of corporate responsibility.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2834

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.
Postponement of the Inauguration of the Council Secretary at Bone Regency DPRD: Impact on Government Administration Yusmar, Syarifuddin; Kahar, Abdul; HM, Syarifuddin; Asdar, Muhammad; ⁠Erviandy, ⁠Erviandy
Journal of Management and Administration Provision Vol. 4 No. 3 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i3.286

Abstract

The delay in opening the DPRD Secretary in Bone Regency also underscores the issue of bureaucratic processes and how it affects governance more generally. This paper evaluates administrative, political and social consequences of the delay through a qualitative literature review approach that relies on accredited national and international journals and applicable regulatory documents. The results indicate that the unfilled office of the Secretary interfered with the administrative coordination between the executive and the legislative branch and caused delays in making decisions, budget planning, and even formulating legislative policies. Politically, this demotion of the Speaker of the DPRD to provide a recommendation without a valid reason served only to create more tension between the two branches, undermine cooperation, and extend the periods of political confrontations. In social terms, the halted process gave the impression of lack of transparency and political interference, as it weakened the institutional trust of the population in government and destroyed the reputation of democratic governance. The analysis of regulatory institutions also demonstrates that Government Regulation No. 18 of 2016 allows the Speaker a high degree of discretionary power, which, when abused, may hinder the running of the administrative machinery and undermine institutional credibility. To overcome these, the research suggests reforms to demystify the processes, improve communication between the executive and legislative departments, redefine the power of the Speaker to be objective and improve transparency with oversight and mediation procedures. It is also necessary not only to avoid administrative stalemates but also to ensure that people have faith in democratic procedures. The example of Bone Regency can therefore underpin valuable lessons regarding the connection between procedural compliance, institutional stability and the quality of governance during the era of decentralization in Indonesia.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Almirah Maggie Tertialucy Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Ardiah, Rida Ari Susandy Sanjaya, Ari Susandy Arum Azahrah AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf betty betty Briegita, Ruth Anindya Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Firyaal, Rosa Assyifa FITRI, RUHIL Furqan, Andi Chairil Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin I Putu Edi Darmawan Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah Miluana, Miluana Mitha Mitha, Mitha Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din MUHAMMAD FAHMI Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Novryanti Buabangga Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Rahma Masdar Rangga, Wahyudi Regina Janictasya Retno Wulandari Ridwan, Arif Rio Bagas Maulana Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sinta Veronika Tumiwa Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuldi Mile Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy