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PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS VISUAL BASIC 6.0 PADA PT FEBERCO PALEMBANG Mubarok, Muhammad Husni; Dwitayanti, Yevi; Pratama, Ramod Yudha
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

PT Feberco is a construction company in Palembang City, South Sumatra Province. In payroll operational activities, the company still performs calculations manually. This community service activity utilizes Visual Basic 6.0. to design a payroll accounting information system. Interviews were carried out by the author to find out all the information and problems that occurred in the company. This community service activity will produce a computerized payroll accounting information system, which will assist the finance department in compiling one of the elements of financial reports, namely the payroll report. Keywords: Payroll, Visual Basic 6.0, Accounting Information System
APLIKASI AKUNTANSI PENJUALAN WEB-BASED Fithri, Eka Jumarni; Ardiani, Susi; Mubarok, Muhammad Husni
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765492

Abstract

A business generally aims to get the maximum profit. Coaching in the use of the Web-Based Sales Accounting Application is carried out to assist business owners in managing their business so that they are able to develop. The internet is a global computer network that can connect all users with a wide network throughout the world to exchange information quickly, precisely and accurately. The lack of understanding of small businesses regarding the use of process technology in achieving sometimes makes marketing reach only limited in the business environment, while during a pandemic like this it makes consumers more comfortable making purchases online to reduce the risk of spreading epidemics. This limitation of space and movement of community activities makes technological developments growing rapidly, so that the competition between one company and another is getting tougher, especially companies that produce similar goods. The limited scope of this business will affect the profits obtained so that it attacks small businesses in competing with similar businesses. The method to be used in solving partner problems is carried out through several stages, namely 1. Preparation 2. Demonstration 3. Practice and Guidance 4. Technical Consultation Services 5. Program Evaluation 6. Report on Activity Results Keywords: Web-Based, Sales Accounting Application
Paradoks Percobaan Dan Komutasi Hukuman Mati Dalam Kuhp Baru: Reformasi Vs Pengingkaran Hak Hidup Absolut Muhammad Zaki Mubarok; Muhammad Husni Mubarok
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.2688

Abstract

KUHP baru Indonesia (Undang-Undang Nomor 1 Tahun 2023) memperkenalkan mekanisme baru dalam penerapan hukuman mati melalui konsep masa percobaan dan komutasi (perubahan hukuman). Mekanisme ini diproyeksikan sebagai langkah humanisasi hukum pidana dan upaya reformasi sistem pemidanaan nasional. Namun, penerapan tersebut menimbulkan paradoks mendasar antara semangat reformasi dan pengingkaran terhadap prinsip hak hidup yang bersifat absolut sebagaimana dijamin oleh konstitusi dan instrumen HAM internasional. Artikel ini bertujuan untuk menganalisis secara kritis konsep hukuman mati bersyarat dalam KUHP baru, meninjau implikasinya terhadap prinsip non-derogable rights, serta mengkaji sejauh mana mekanisme tersebut benar-benar merepresentasikan perubahan paradigma keadilan restoratif atau justru memperkuat eksistensi hukuman mati dalam bentuk baru. Melalui pendekatan yuridis normatif dengan analisis terhadap pasal-pasal relevan serta perbandingan dengan praktik internasional, penelitian ini menemukan bahwa konsep percobaan dan komutasi masih menyisakan ambiguitas filosofis dan yuridis. Meskipun dikemas dalam narasi reformasi, penerapannya tetap menunjukkan resistensi terhadap penghapusan total hukuman mati dan berpotensi menjadi bentuk legitimized perpetuation terhadap pelanggaran hak hidup.
Tax Law Enforcement and Its Impact on Restorative Justice and Islamic Law in Tax Crime Cases Mubarok, Muhammad Husni; Mubarok, Muhamad Zaki; Riza, Muhammad Himmatur; Basir, Sayidah Asma
Fawaid : Sharia Economic Law Review Vol 8 No 1 (2026): Fawaid: Sharia Economic Law Review
Publisher : Fakultas Syariah IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/flr.v8i1.14151

Abstract

This study aims to analyze the dynamics of tax law enforcement in Indonesia, which faces significant challenges in balancing legal certainty with the recovery of state financial losses. Specifically, this research explores the implementation of Article 44B of the Law on General Provisions and Tax Procedures as a crucial instrument reflecting a restorative justice approach in handling tax crime cases. Through content analysis of policies, law enforcement practices, and expert reviews, this study examines the mechanism of terminating investigations through the settlement of state losses The research findings indicate that a restorative justice approach in the fiscal realm is more effective in recovering state finances compared to a retributive approach solely oriented toward punishing the perpetrator. From an Islamic law perspective, this approach aligns with the principles of public interest (maslahah) and the restoration of circumstances; taxes function as a primary instrument to achieve social welfare in a just and sustainable manner. Nevertheless, this research notes limitations such as challenges in inter-agency coordination and differing perceptions among law enforcement officials, which could potentially reduce the deterrent effect. Overall, this mechanism offers an opportunity for the creation of a tax legal system that is more just, proportional, and oriented toward public benefit. Keywords: Islamic Law; Restorative Justice; Tax Crimes; Tax Law Enforcement.
KOMPLEKSITAS MODEL BISNIS ADAPTIF BERBASIS TEKNOLOGI DIGITAL DAN JARINGAN BISNIS INTERNASIONAL Mubarok, Muhammad Husni
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3984

Abstract

This paper develops a complexity of adaptive business modelson digital technology and international business network towards a sustainable competitive advantage. Furthermore, this paper aims to integrated the concept of adaptive organizational design with complex business models based on digital technology and and international business network. Adaptive organization design should change consistently with changing technological, ecological, economic, social, digital technology and international business networks.Theoretical basis of the concept of business model and relate it to elements of business model, digital technology and international business network. The complexity of adaptive business models based on digital technology emphasizes the importance of building change, international business networks, developing complex and adaptive organizations for innovation in achieving sustainable competitive advantage. Keywords:complexity,adaptive,technology
ANALISIS STRATEGI SIDO MUNCUL DALAM MENGHASILKAN ENERGI KEHIDUPAN Mubarok, Muhammad Husni
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1084

Abstract

Artikel  ini bertujuan menganalisis strategi  pertumbuhan   Sido Muncul  yang berkelanjutan di pasar kompetitif. Ruang lingkup penelitian ini adalah  strategi perusahaan, persaingan bisnis, dan pemasaran  strategi  internasional. Penelitian  ini menggunakan jenis penelitian deskriptif-kualitatif, yaitu berupaya menggali data seteliti mungkin melalui observasi, wawancara  dan dokumentasi. Hasil   penelitian    menunjukkan  bahwa Sido   Muncul telah bekerja sama dengan  orang-orang di sekitar mereka, termasuk petani,  para pedagang ,  dan orang-orang pengusaha  kecil yang menyiapkan dan menjual jamu. Mereka inilah sumber kekuatan dan motor penggerak laju perkembangan  Sido Muncul.  Hasil penelitian  menunjukkan bahwa Sido  Muncul menggunakan strategi pengeluaran  produk yang  beragam,  mengembangkan usaha industri  farmasi melalui PT Berlico Mulia  Farma. Sido Muncul menguatkan  konsolidasi perusahaannya, meningkatkan kapasitas produksi, memperluas jaringan distribusi dan merambah industri farmasi.  Lingkup kegiatan  perusahaan  Sido Muncul meliputi produksi obat herbal tradisional  dan industri farmasi, perdagangan, transportasi darat, jasa, dan pertanian.Kata Kunci: Strategi, Energi, Pertumbuhan.ANALYSIS OF SIDO MUNCUL’S STRATEGY  OF THE ENERGY OF LIFE.This study aims to analyze the strategy of sustainability of Sido Muncul in competitive market.  The scope of this study includes   corporate   strategy,  business competition, marketing and international strategy. This  research uses descriptive- qualitative approach and data are collected through  observation, interview and documentation. The results show that Sido Muncul have accomplished also owed to the hard work of the people around them, including farmers, street hawkers, and small enterpreneur selling herbs. They are Sido Muncul sources of energy supporting the growth. They are the energy of life and engine to achieve sustainable growth. Sido Muncul uses diversity product strategy by expansing to the pharmaceutical industry through the acquisition of PT Berlico Mulia Farma. Sido Muncul  is also consolidating their organization, doubling their production capacity, expanding network distributions and entering pharmaceutical  industry. The company’s businesses cover traditional herbal medicine, pharmaceutical industry, trade, land transportation, service and agriculture.Keywords: Strategy, Energy, Growth.
Antecedents of Islamic Organizational Citizenship Behavior Toward Job Performance Mubarok, Muhammad Husni; Martini, Tina
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11976

Abstract

This study aims to investigate the development model and explore the relationship between Islamic organizational citizenship behavior based on organizational identification, person-organization fit, and job satisfaction towards job performance in Islamic finance in Indonesia. Specifically, this study argues that Islamic organizational citizenship behavior moderates the relationship between organizational identification, person-organization fit, and job satisfaction with job performance. Employees of Islamic finance in Indonesia were selected as the main targets of this study. Two hundred ninety questionnaires were distributed among employees of Islamic finance in Indonesia. Two hundred forty-six valid responses was received (response rate is 84.8%). After analyzing data from 246 employees of Islamic finance in Indonesia, empirical testing shows that the personorganization fit influences the Islamic organizational citizenship behavior and has a strong correlation. However, organizational identification and job satisfaction do not affect Islamic organizational citizenship behavior. The main finding of this study is that Islamic organizational citizenship behavior has a positive relationship with the job performance of Islamic finance in Indonesia.
PENGARUH KAPASITAS FISKAL, EFISIENSI BELANJA, DAN SURPLUS/DEFISIT ANGGARAN TERHADAP KINERJA PEMBAYARAN UTANG PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Agista Anggia Irawan; Desi Indriasari; Muhammad Husni Mubarok
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1428

Abstract

This study aims to obtain empirical evidence on the effect of Fiscal Capacity, Spending Efficiency, and Budget Surplus/Deficit on the Debt Payment Performance of Regency/Municipal Governments in South Sumatra Province. The research method used is descriptive quantitative with multiple linear regression analysis. The population includes 17 regencies/cities over the period 2019–2024, resulting in 85 data samples. Data were collected through documentation studies using audited Local Government Financial Reports (LKPD) accessed from the E-PPID website of the Audit Board of the Republic of Indonesia. The results show that Fiscal Capacity and Budget Surplus/Deficit have a significant positive effect on Debt Payment Performance, while Spending Efficiency has no effect. Simultaneously, all three variables significantly influence the Debt Payment Performance of local governments.
Pembelajaran Pengetahuan Kreatif M elalui As et Strategis Dalam Menin gkatkan Keunggulan Kompetitif Mubarok, Muhammad Husni
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2945

Abstract

This paper develops a creativity-based framework of entrepreneurial learning and knowledge management through strategic asset towards competitive advantage. Entrepreneurial learning, knowledge management and creativity are interdependent. The strength of a firm’s strategic asset help shapes its proficiency to develop creative capabilities of turbulent environments through entrepreneurial learning. Enterprises with strong creative capabilities are intensely entrepreneurial, but instead depend on how firms’ capabilities synergistically combine and transform knowledge resources. Furthermore, this paper aims to integrated the concept of strategic asset, entrepreneurial learning, knowledge management and creative thinking and places bounds on feasibility of particular strategies to sustain superior enterprises competitive advantage in complex and volatile external environments.
Absorptive Proficiency Berbasis Islamic Social Capital Menuju Keunggulan Bersaing Berkelanjutan Mubarok, Muhammad Husni; Martini, Tina
BISNIS Vol 11, No 2 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i2.30674

Abstract

This study aims to develop an absorptive proficiency model based on Islamic social capital toward the exploitability knowledge and sustainable competitive advantage. This study used a purposive sampling with 260 respondents from the fashion industry in Central Java, Indonesia. The analysis technique used a structural equation modeling with AMOS software. The findings of this research indicate an increase in absorptive proficiency which is carried out by increasing Islamic social networks and the quality of trust. The findings of this study indicate an increase in exploitation knowledge and sustainable competitive advantage which is carried out by increasing absorptive proficiency. Based on the findings of this research, suggestions are put forward to ensure a more productive sustainable competitive advantage through more effective knowledge exploitation.