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INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS Herlina Rahmawati Dewi; Mahmudi Mahmudi; Nisrina Nur Aini
JRAK Vol 15 No 1 (2023): 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.v15i1.6577

Abstract

Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample used in this research consisted of 125 Indonesian civil servants who worked in Klaten Regency, Central Java. This research indicated that professional commitment, organizational culture, leadership style, and reward had a positive and significant effect on internal whistleblowing intentions. However, the research could not show that retaliation influences internal whistleblowing intentions. This research implied strengthening professional commitment, organizational culture, leadership, and rewards that could increase whistleblowing intentions.
DIGITALISASI PERBANKAN SYARIAH : PENGGUNAAN BSI MOBILE DI ERA GENERASI MILENIAL DI KOTA YOGYAKARTA Muzdalipah Musda Muzdalipah; Mahmudi Mahmudi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i1.1241

Abstract

AbstrakPerbankan syariah terus menerus mengembangkan inovasi baru dan digitalisasi produk agar dapat memberikan pelayanan terbaik bagi nasabah dan masyarakat Indonesia secara keseluruhan. Salah satu inovasi baru itu disebut BSI Mobile yang akan menjadi aplikasi perbankan yang sangat lengkap dan dapat memenuhi kebutuhan nasabah. Tujuan penelitian ini untuk menganalisis factor-faktor apa saja yang mempengaruhi kepuasan nasabah dalam menggunakan layanan aplikasi BSI mobile di kalangan generasi milenial. Peneltian ini bersifat kuantitatif. Sampel yang digunakan dalam penelitian ini menggunakan purposive sampling dengan kriteria tertentu. Data diperoleh dari kuesioner berbentuk google form sebanyak 122 responden. Penelitian ini menggunakan data analisis regresi berganda. Temuan penelitian menunjukkan variabel kemudahan, kepercayaan, keamanan, kemanfaatan, dan fitur produk syariah berpengaruh signifikan terhadap kepuasan nasabah. Hal ini dibuktikan dari hasil uji regresi bahwa nilai koefisien lebih kecil dari pada 0,05. Implikasi dalam penelitian ini memberikan informasi bagi bank untuk mengembangkan kemampuan layanan mobile banking, serta menempatkan kemudahan penggunaan dan kandalan pelanggan secara tepat dan dengan demikian menarik minat penggunaan mobile banking sebagai media untuk melakukan transaksi perbankan syariah khususnya dikalangan generasi milenial.Kata kunci : Perbankan syariah, Digitalisasi, Mobile banking AbstractThe purpose of this study is to analyze the factors that influence customer satisfaction in using BSI mobile application services among the millennial generation. This research is quantitative. The sample used in this study used purposive sampling with certain criteria. Data obtained from a questionnaire in the form of google form as many as 122 respondents. This study uses multiple regression analysis data. The research findings show that the variables of convenience, trust, security, usefulness, and features of Islamic products have a significant effect on customer satisfaction. This is evidenced from the results of the regression test that the coefficient value is less than 0.05. The implication of this research is to provide information for banks to develop mobile banking service capabilities, as well as place the ease of use and customer reliability appropriately and thereby attract interest in using mobile banking as a medium for conducting Islamic banking transactions, especially among the millennial generationKeywords: Shariah banking, Digitization, Mobile banking
Determinan Kemampuan Auditor Mendeteksi Kecurangan Anggun Rizki; Mahmudi Mahmudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.222

Abstract

The purpose of this study was to examine the effect of workload, time pressure, and personality type on the ability of auditors to detect fraud with the moderating variable of audit experience. The method used in this study is a quantitative method using primary data. This research uses multiple linear regression models with Moderated Regression Analysis to test the effect of each variable on the auditor's ability to detect fraud. The number of samples used in this study amounted to 124 auditors who work in the Jakarta and Yogyakarta Public Accounting Firms. The results show that time pressure has a negative effect, the greater the auditor's time pressure, the lower the auditor's ability to detect fraud. Personality type has a positive effect, the higher the combination of ST (sensing and thinking) and NT (intuition and thinking) personality type, the auditor's ability to detect fraud increases. According to the research results, audit experience as a moderating variable is able to strengthen the relationship between time pressure and the combination of ST (sensing and thinking) and NT (intuition and thinking) personality types on the auditor's ability to detect fraud. On the other hand, based on the results of the study, it was found that the auditor's experience as a moderating variable was not able to strengthen the relationship between workload and the auditor's ability to detect fraud. The implications of this research are aimed at the auditors should pay more attention to these factors in order to be able to improve the auditor's ability to detect fraud. This is due to prevent fraud in an entity and so that users of auditor services have confidence that the audited financial statements do not contain misstatements. Future research is expected not only to collect data by distributing questionnaires but also to interviews or oral questions.
A Performance Evaluation of Repetitive and Iterative Learning Algorithms for Periodic Tracking Control of Functional Electrical Stimulation System Kurniawan, Edi; Pratiwi, Enggar B.; Adinanta, Hendra; Suryadi, Suryadi; Prakosa, Jalu A.; Purwowibowo, Purwowibowo; Wijonarko, Sensus; Maftukhah, Tatik; Rustandi, Dadang; Mahmudi, Mahmudi
Journal of Robotics and Control (JRC) Vol 5, No 1 (2024)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jrc.v5i1.20705

Abstract

Functional electrical stimulation (FES) is a medical device that delivers electrical pulses to the muscle, allowing patients with spinal cord injuries to perform activities such as walking, cycling, and grasping. It is critical for the FES to generate stimuli with the appropriate controller so that the desired movements can be precisely tracked. By considering the repetitive nature of the movements, the learning-based control algorithms are utilized for regulating the FES. Iterative learning control (ILC) and repetitive control (RC) are two learning algorithms that can be used to accomplish accurate repetitive motions. This study investigates a variety of ILC and RC designs with distinct learning functions; this constitutes our contribution to the field. The FES model of ankle angle, which is in a class of discrete-time linear systems is considered in this study. Two learning functions, i.e., proportional, and zero-phase learning functions, are simulated for the second-order FES model running at a sampling time of 0.1 s. The results indicate the superior performance of the ILC and RC in terms of convergence rate using the zero-phase learning function. ILC and RC with a zero-phase learning function can reach a zero root-mean-square error in two iterations if the model of the plant is correct. This is faster than proportional-based ILC and RC, which takes about 40 iterations. This indicates that the zero-phase learning function requires two iterations to ensure that the patient's ankle angle precisely tracks the intended trajectory. However, the tracking performance is degraded for both control methods, especially when the model is subject to uncertainties. This specific problem can lead to future research directions.
Implementasi Pembelajaran Pendidikan Agama Islam di Fakultas Vokasi Mahmudi, Mahmudi; Wahidah, Nina Ikhwati
Tadarus Tarbawy Jurnal Kajian Islam dan Pendidikan Vol 5, No 2 (2023): Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jkip.v5i2.10002

Abstract

The Religious Education course is one of the Personality Development Courses (MPK). Based on the 2006 Director General of Higher Education Decree, every university has the right to develop MPK signs according to their respective characteristics. Therefore, this paper wants to discuss the implementation of Islamic Religious Education learning at the Vocational Faculty of Nahdlatul Ulama University Lampung, which of course is a bit different from learning Islamic Religious Education in General Universities. The main objective of the Vocational Faculty is to prepare graduates who are ready to work and have high performance, therefore the lecturers of Islamic Education at the Faculty of Vocational Studies at Nahdlatul Ulama University, Lampung, try to bridge the gap between religious understanding and practice in the world of work, especially on the subject matter of "Work Ethic in Islam".
Perbandingan Metode C-Means dan Fuzzy C-Means Pada Pengelompokan Kabupaten/Kota Di Kalimantan Berdasarkan Indikator IPM Tahun 2019 Mahmudi, Mahmudi; Goejantoro, Rito; Amijaya, Fidia Deny Tisna
EKSPONENSIAL Vol 12 No 2 (2021)
Publisher : Program Studi Statistika FMIPA Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.164 KB) | DOI: 10.30872/eksponensial.v12i2.814

Abstract

The Human Development Index is an indicator used to measure one important aspect related to the quality of the results of economic development, namely the degree of human development. Data Mining is a technique or process for obtained information from large database warehouses. Based on its function, one of the data mining tasks was to group data, where the method used in this study was the C-Means and Fuzzy C-Means grouping methods. The two classification methods were applied to the human development index indicator data. The purpose of this study was to determined the best method based on the ratio of the standard deviation in clusters to the standard deviation between clusters. Based on the results of the analysis, it was concluded that the best method is the C-Means method with the value of the standard deviation value in the cluster against the standard deviation between clusters of 0.434 which results in 5 clusters, namely cluster 1 consisting of 9 districts / cities, cluster 2 consisting of 7 districts / cities, cluster 3 consists of 10 districts / cities, cluster 4 consists of 15 districts / cities and cluster 5 consists of 15 districts / cities.
Uji Insektisida Serai (Cymbopogon nardus) dan Daun Zodia (Evodia Suaveolens) Terhadap Mortalitas Nyamuk (Aedes aegypti) Mahmudi, Mahmudi; Santoso, Hari; Laili, Saimul
Jurnal SAINS ALAMI (Known Nature) Vol. 2 No. 1 (2019)
Publisher : FMIPA UNISMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/j.sa.v2i1.3741

Abstract

Natural insecticides made from lemongrass plants and zodia which are environmentally friendly insecticides and contribute to mosquito mortality. The purpose of this study was to determine the effect of lemongrass insecticides  (Cymbopogon nardus) and leaves of zodiac (Evodia suaveolens) on mosquito mortality (Aedes aegypti), and to determine the treatment of insecticides that were more effective against the mortality of mosquitoes. The research method used the experimental completely randomized design (CRD) with 4 treatments and 5 replications, namely treatment 1 control; treatment of 2 insecticides zodia; treatment of 3 lemongrass insecticides; and treatment of 4 combination lemongrass insecticides and zodia. The results showed that the control treatment did not effect, whereas in the treatment of zodia insecticides, lemongrass and combinations there were influences, presumably this happened because of difference in the chemical compounds of the 2 plants against mosquitoes. The results showed that mosquito mortality was controlled by 0%; mosquito mortality with zodia insecticide of 28%; mosquito mortality with lemongrass insecticide of 16.4%; and mosquito mortality with combination lemongrass insecticides and zodiac of 43.2%. The results of the One Way ANOVA test showed that there were significant differences and tended to experience increased mosquito mortality after being treated. Insecticides that are more effective in causing mosquito mortality are combination insecticides of lemongrass and zodia leaves.Keywords: Vegetable Insecticides, Lemongrass Plants, Zodia Plants, Mosquitoes.ABSTRAKInsektisida alami yang terbuat dari tanaman serai dan zodia merupakan insektisida alami yang ramah lingkungan dan berperan terhadap mortalitas nyamuk. Tujuan dari penelitian ini untuk mengetahui pengaruh insektisida serai (Cymbopogon nardus) dan daun zodia (Evodia suaveolens) terhadap mortalitas nyamuk (Aedes aegypti) dan untuk mengetahui perlakuan insektisida yang lebih efektif terhadap mortalitas nyamuk (Aedes aegypti). Metode penelitian menggunkan eksperimental Rancangan Acak Lengkap (RAL) dengan 4 perlakuan dan 5 ulangan yaitu perlakuan 1 kontrol; perlakuan 2 insektisida zodia; perlakuan 3 insektisida serai; dan perlakuan 4 insektisida kombinasi serai dan zodia. Hasil penelitian menunjukkan perlakuan kontrol tidak ada pengaruh terhadap mortalitas nyamuk, sedangkan pada perlakuan insektisida zodia, serai serta kombinasi terdapat pengaruh, diduga hal tersebut terjadi karena adanya perbedaan kandungan senyawa kimia dari 2 tanaman tersebut terhadap nyamuk. Hasil penelitian menunjukkan mortalitas nyamuk perlakuan kontrol 0%; mortalitas nyamuk dengan insektisida zodia 28%; mortalitas nyamuk dengan insektisida serai 16,4%; dan mortalitas nyamuk dengan insektisida kombinasi serai dan zodia 43,2%. Hasil analisis uji One Way ANOVA menunjukkan terdapat perbedaan yang signifikan dan cenderung mengalami peningkatan mortalitas nyamuk setelah diberi perlakuan. Insektisida yang lebih efektif dalam mengakibatkan mortalitas pada nyamuk yaitu insektisida kombinasi serai dan daun zodia.Kata kunci: Insektisida Nabati, Tanaman Serai, Tanaman Zodia, Nyamuk
Sustainable development and Islamic philanthropy: Synergy of zakat and SDGs Arwani, Agus; Muhammad, Rifqi; Mahmudi, Mahmudi
al-Uqud : Journal of Islamic Economics Vol. 8 No. 1 (2024): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n1.p124-160

Abstract

The research aims to explore the synergy between Zakat as a form of Islamic philanthropy and the Sustainable Development Goals (SDGs), which include economic, social and environmental dimensions, to meet the needs of the current generation without compromising the capabilities of future generations. Using a Systematic Literature Review (SLR) approach, this research analyses relevant literature to understand the potential and obstacles to integrating Zakat with sustainable development. Research findings show that Zakat can accelerate poverty alleviation, improve access and quality of education, and fund health programs which align with several SDG targets. However, challenges faced in zakat integration include less positive public perceptions, regulations that still need optimisation, and gaps in zakat management practices. The implications of these findings show that to optimise Zakat's contribution to achieving the SDGs, increased governance, transparency, and cross-sector collaboration are needed. This research provides valuable insights for policymakers, zakat practitioners, and other interested parties to design more effective strategies for utilising Zakat as the primary driver of achieving the SDGs.
Kreativitas Guru PAI Dalam Meningkatkan Pembelajaran Agama Di SMP Negeri 1 Darussalam Aceh Besar Anida, Anida; Ristawati, Ristawati; Mahmudi, Mahmudi; Ramadhan, Muhammad
Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Vol 14, No 1 (2024)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jm.v14i1.23653

Abstract

Teachers have a very big role, both in improving the quality of education and developing students' interest in learning. Thus, teachers must be creative in teaching so that the learning objectives are achieved well. In this research, the problem is how to plan creativity in teaching, implement methods and models as well as supporting and inhibiting factors for developing religious teacher creativity in student learning at SMP Negeri 1 Darussalam Aceh Besar. This research uses an analytical description method with the type of field research and is supported by references related to the themes discussed in this thesis (library research). The subjects of this research were class II students at SMP Negeri 1 Darussalam Kab. Aceh Besar. The data collection technique used was interviews assisted by observation and documentation. Based on the results of research in the field, it shows that the religion teacher at SMP Negeri 1 Darussalam before the learning process carried out MGMP and formulated learning objectives, chose books that had a high weight, the implementation used relevant teaching methods and media to stimulate students' thinking power, apart from that the teacher utilize the learning media available at school and also create your own learning media. Thus, the methods and materials of religious teachers in improving student learning achievement are quite optimal and also religious teachers have sufficient creativity in the teaching and learning process.
Enhancing Micro, Small, and Medium Enterprises (MSMEs) performance through accounting knowledge, e-commerce, and network relationships Mahmudi, Mahmudi; Pamularsi, Anggita
Journal of Enterprise and Development (JED) Vol. 5 No. 3 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i3.8398

Abstract

Purpose — The growth and development of MSMEs are increasing rapidly. In order to gain customers and survive in an intensely competitive and uncertain market, MSMEs should improve their knowledge and technology, have a good understanding of electronic commerce, and expand their network relationships. This research aims to analyze the influence of accounting knowledge, understanding of e-commerce, and network relationships on the performance of MSMEs.Method — This study employs a quantitative research approach, conducted through a survey. Data were acquired by distributing questionnaires to MSME owners. The sample for this study comprises 96 MSMEs in the city of Yogyakarta, Indonesia. The independent variables in this study include accounting knowledge, understanding of e-commerce, and network relationships, while the dependent variable is the performance of MSMEs. To test the proposed hypotheses, this research utilizes multiple linear regression analysis with SPSS software for data processing.Result — The results of this research show empirical evidence that accounting knowledge, the use of e-commerce, and network relationships have a positive and significant effect on the performance of MSMEs.Contribution — This research examines the roles of accounting knowledge, the use of e-commerce technology, and business networks in MSMEs. These aspects have not been widely studied by previous researchers. The study provides new insights for MSMEs to improve performance from both internal perspectives, such as accounting and e-commerce adoption, and external perspectives, such as expanding business network relationships.
Co-Authors Abdul Muis Achmad Taufiq Adinanta, Hendra Agus Arwani Agus Imam Santoso Agus Winarsih Ahmad Taufiq Aisyah, Maulidyati Al Ghifari , Abudzar Alfariza, Agus Aziz Alwi, Alwi Shobri Anggun Rizki Anida Anida Anida Anida, Anida Ardhian Putra, Govan Arya Imamuddin Koeswara, Arya Imamuddin Asep Rusyana Astria, Kenny Azhari, Saiful Azizi, Nur Bambang Saputra Bulut, Sefa Chairul Amriyah Dachi, Andreas Aditama Danang Setyadi Dekar Urumsah Dewi Nindiasari, Avininda Dewi, Herlina Rahmawati Dian P. Prabowo., Ivy Dwi Ariyani, Asri Dwi Rugiarti, Novi Edi Kurniawan Elfiyanti, Gustina Elfurqany, Nuwairy Fachrunniza, Yunda Fahmi, Mulkan Fidia Deny Tisna Amijaya Hadi, Bawa Mulyono Hadi, Nasrul Hafnani Hafnani Hamdi, Syaiful Hari Santoso Harjianto, Puji Herawati Susilo Herlina Rahmawati Dewi Hidayat, Afnenda Rachmalia Ichsan Fauzi Rachman Iftihor, Iftihor Ika Sarah Mahsitah Ilmawati, Dwi Irkhamuddin, Irkhamuddin Irma Rahayu, Irma Jakaria Jakaria Kabes, Wetty Queenisa Kwantono, Hansel Timothy Lestari, Winda Ayu Mei Lestariningsih, Titin Lie, Oleh Tjhing Man lie, Tjhing Man Linawati , Linawati Linawati Linawati Lutfan Milzam, Ahmad Machnunah Ani Zulfah, Machnunah Ani Maftukhah, Tatik Mahmud, Dini Rosyada Manan, Muhammad Abdul Mau, Daniel Pandu Maulidi, Ikhsan Maysun, Maysun Mentari Maghfirani Riyadi Muhamad Abdul Manan Muhamad Syazali MUHAMMAD AGIL Muhammad Ikhwan Muhammad Manaqib, Muhammad Muhammad Ramadhan Muhammad Yusuf Mulyono, Bawa Hadi Mursyidah, Nelly Murti, Ridho Bayu Mutia Farida, Mutia Mutiara Annisa Muzdalipah Musda Muzdalipah Najamuddin , Yunan Nina Fitriyati Nisrina Nur Aini Novika, Fanny Nur Rizky Apdaresena Nurfauziya, Ahada Nurillah, Usmau Lidya Nurmaleni, Nurmaleni Nurmaulidar Nurmaulidar Pamularsi, Anggita Pasaribu, Sri Rizki Aprilianti Prabowo, Ivy Dian P Prabowo, Ivy Dian Puspitasari Prakosa, Jalu A. Pratiwi, Enggar B. Purwowibowo Purwowibowo, Purwowibowo R. Priyanto Radhiah, Radhiah Rafiq Maulana Rahima Rahima Rahman, Sunarti Abd Raiyan, Raiyan Rania Abdul Aziz Baraba Rara Mita Mayang Aginsyah Ratna Ekawati Reni Yendrawati Renny Sukmono, Renny Rifqi Muhammad Rina Kurniaty Rinaldi Idroes Ristawati, Ristawati Rito Goejantoro, Rito Riyanto, Eko Riza Rahmady Daeng Rizal, Alvin Noor Sahab Rosita Rosita Rosye H.R. Tanjung Rustandi, Dadang Safira, Satyarani Safitri, Issa Bella Safrina, Nurul Saiful Amri Saiful Saiful Saimul Laili Salami, Muhammad Musyfiq Saputra, T Murdani Setiawan, Eureka Milky Sidqi, Serin Tias Siti Rusdiana Siti Sarah, Siti Sofwan Hidayat, Muhtar Sri Wahyuni Suharno Suharno Sukapti, Sri Supatmin, Supatmin Supeni Sufaati Suryadi Suryadi Sutanto, Taufik Edy Suyud El Syam , Robingun Syahrini, Intan Tarigan, Daniel Christian Teduh Dirgahayu, Teduh Umamul Barik, Zaidus Surur Usman, Tarmizi Vina Apriliani Wahidah, Nina Ikhwati Wibawa, Dwi Ari WIDIASTUTI - Wijaya, Madona Yunita Wijonarko, Sensus Yanne Irene, Yanne Yuliana Yuliana Yusuf , Muhammad Zulfiani, Utari Zulkifli, Dhea Urfina