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All Journal Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan ILMU KELAUTAN: Indonesian Journal of Marine Sciences Gorga : Jurnal Seni Rupa WAPFI (Wahana Pendidikan Fisika) JURNAL FISIKA ASAS : Jurnal Hukum Ekonomi Syariah Tadris: Jurnal keguruan dan Ilmu Tarbiyah Al-'Adalah Analisis: Jurnal Studi Keislaman Jurnal Ilmiah Bahasa dan Sastra The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Al-Manar : English and Arabic Journal Sinergi Kontinu: Jurnal Penelitian Didaktik Matematika Islam Futura JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI Conciencia Mimbar Sekolah Dasar JURNAL KONFIKS Madrasah: Jurnal Pendidikan dan Pembelajaran Dasar Phenomenon : Jurnal Pendidikan MIPA ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Gender Equality: Internasional Journal of Child and Gender Studies Journal of Teaching and Learning Physics Sari Pediatri Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Unnes Science Education Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Peuradeun ARISTO Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi PAEDAGOGIA Jurnal Ilmiah Pendidikan Fisika MODELING: Jurnal Program Studi PGMI Momentum: Physics Education Journal Jurnal Bidang Pendidikan Dasar Indonesian Journal of Science and Mathematics Education Syntax Literate: Jurnal Ilmiah Indonesia Journal of Natural Science and Integration InComTech: Jurnal Telekomunikasi dan Komputer JURNAL PENDIDIKAN ROKANIA DE LEGA LATA: Jurnal Ilmu Hukum JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Pendidikan Matematika (Kudus) Edukasi Islami: Jurnal Pendidikan Islam Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah JURNAL EKSAKTA PENDIDIKAN (JEP) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Media Mahardhika JPF : JURNAL PENDIDIKAN FISIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu BJRA (Bongaya Journal of Research in Accounting) Journal of Moral and Civic Education Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Jurnal Kreativitas PKM Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Unes Law Review YUME : Journal of Management Journal of Humanities and Social Studies Jurnal Pendidikan Fisika dan Teknologi Jambura Journal of Educational Management Jurnal Sistem Cerdas Generasi Emas: Jurnal Pendidikan Islam Anak Usia Dini Al - Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir EDUKATIF : JURNAL ILMU PENDIDIKAN Al-Ta'lim JCRS (Journal of Community Research and Service) Madinah: Jurnal Studi Islam Jurnal Pedagogik Olahraga PrimaryEdu - Journal of Primary Education Puitika Poltekita : Jurnal Ilmu Kesehatan eL.Muhbib: Jurnal Pemikiran dan Penelitian Pendidikan Dasar Mashdar: Jurnal Studi Al-Qur'an dan Hadis Ath Thariq Jurnal Dakwah dan Komunikasi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Edunomika (JIE) Jurnal Vokasi Ghaidan: Jurnal Bimbingan Konseling Islam dan Kemasyarakatan Jurnal Akuntansi Jurnal Untuk Masyarakat Sehat (JUKMAS) PEDAGOGIKA Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) wacana equiliberium (jurnal pemikiran penelitian ekonomi) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Al-Syakhshiyyah : Jurnal Hukum Keluarga Islam dan Kemanusiaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ishlah: Jurnal Ilmu Ushuluddin, Adab dan Dakwah Ijtimaiya : Journal of Social Science and Teaching Jurnal Ilmiah Akuntansi Peradaban Asyahid Journal of Islamic and Quranic Studies (AJIQS) Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Journal Coaching Education Sports Economics and Digital Business Review Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Journal of Industrial and Engineering System Journal of Applied Data Sciences International Journal of Community Service & Engagement PENGABDI: Jurnal Hasil Pengabdian Masyarakat Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini AL-AF'IDAH: Jurnal Pendidikan Bahasa Arab dan Pengajarannya Community Education Engagement Journal Tafkir: Interdisciplinary Journal of Islamic Education IJORER : International Journal of Recent Educational Research Bima Abdi: Jurnal Pengabdian Masyarakat JagoMIPA: Jurnal Pendidikan Matematika dan IPA Journal of English Language and Education LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran JES (Jurnal Ekonomi STIEP) Nekton JUTECH : Journal Education and Technology Jurnal Bisnis dan Manajemen (JBM) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi INSECTA: Integrative Science Education and Teaching Activity Journal JIDAN (JURNAL ILMIAH KEBIDANAN) Syiar: Jurnal Komunikasi dan Penyiaran Islam Journal of Basic Education Research Jurnal Olahraga dan Kesehatan Indonesia (JOKI) Jurnal Inovasi Pembelajaran di Sekolah Ikhtisar: Jurnal Pengetahuan Islam International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Oceanography Journal Evaluation in Education (JEE) Jurnal Penelitian Sains dan Pendidikan (JPSP) Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Educenter: Jurnal Ilmiah Pendidikan PSEJ (Pancasakti Science Education Journal) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Kapita Selekta Administrasi Publik Edu Sociata : Jurnal Pendidikan Sosiologi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Sosial dan Abdimas Jurnal Bilqolam Pendidikan Islam ZAD Al-Mufassirin Didaktika Religia Lingua Franca Seminar Nasional Pengabdian Kepada Masyarakat Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Edukasia: Jurnal Pendidikan dan Pembelajaran Social Pedagogy: Journal of Social Science Education Journal of Educational Sciences Edumatica: Jurnal Pendidikan Matematika Jurnal Bangun Abdimas Jurnal Educative: Journal of Educational Studies Jurnal Basicedu TAKSONOMI INOVASI: Jurnal Hasil Pengabdian Masyarakat Literasi: Jurnal Pendidikan Guru Indonesia Jurnal Pemberdayaan Masyarakat Mamangan Social Science Journal Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Cendikia Muda Islam: Jurnal Ilmiah Journal of Education Technology and Civic Literacy (JET CIVIL) Seminar Nasional Hasil Penelitian LP2M UNM JEC (Jurnal Edukasi Cendekia) Global Education Journal Stabilitas International Journal of Economics, Management and Accounting Bashirah The Journal of Business and Management Research JEBD Jurnal Keamanan Nasional Cendikia Pendidikan Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Hukum dan Keadilan Al-Balad : Jurnal Hukum Tata Negara dan Politik Islam Indonesian Journal for Islamic Studies Al-Muqaronah:Jurnal Perbandingan Madzhab dan Hukum Engagement: Jurnal Pengabdian Kepada Masyarakat Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Journal Metaverse Adpertisi Celebes Journal of Community Services EDUCENTER JURNAL PENDIDIKAN The Indonesian Journal of Computer Science Unnes Science Education Journal JURNAL ILMIAH WAHANA LAUT LESTARI (JIWaLL) Mu'asyarah Journal of Society Counseling Jurnal Ilmiah Administrasi Dan Sosial Jurnal Pengabdian Masyarakat Tekno Vifada Management and Social Sciences Jurnal Pendidikan IPA Indonesia EduBase: Journal of Basic Education Science: Indonesian Journal of Science FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Biosainsdik: Biologi Sains dan Kependidikan Jurnal Pelita PAUD PESHUM Jurnal Pendidikan MIPA JURNAL INOVASI PENDIDIKAN DASAR DAN MENENGAH Jurnal Penelitian, Pengabdian dan Pemberdayaan Masyarakat Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah) Alhamdulillah : Jurnal Agama Islam Jurnal Akuntansi Pajak dan Manajemen Jurnal Ilmiah Manajemen Inovasi Bisnis dan Strategi IJIS Edu : Indonesian Journal of Integrated Science Education Research In Management and Accounting (RIMA) Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Journal Tafkirul Iqtishodiyyah COMPENDIUM OF JUDGE MADE LAW JIMEKA Media Pendidikan Matematika Jp.jok (Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan) New Economy
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Analysis of Fiscal Policy and Financial Sustainability in Improving the Country's Economic Stability Muslim, Muslim; Bata Ilyas, Muh. Fadhel G; Sani, Amar
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/yessman2024

Abstract

This study aims to comprehensively analyze the role of fiscal policy and financial sustainability in enhancing economic stability, particularly in developing nations facing budgetary constraints and economic uncertainty. The research seeks to identify key components of fiscal sustainability and highlight the importance of proactive fiscal planning, institutional reforms, and evidence-based strategies to foster resilience and mitigate economic vulnerabilities. This research adopts a qualitative systematic literature review (SLR) approach to synthesize findings from relevant empirical and theoretical studies published after 2018. The study develops a multidimensional framework for understanding the interaction between fiscal policies and financial sustainability by examining a broad range of scholarly articles, reports, and policy papers. The analysis focuses on key fiscal mechanisms, including countercyclical measures, automatic stabilizers, and governance frameworks. The findings reveal that fiscal discipline, efficient taxation, and responsible debt management are essential to financial sustainability. Proactive budgetary policies, such as automatic stabilizers and counter-cyclical spending, can help stabilize economies during crises. However, the study identifies significant challenges in developing nations, including limited fiscal capacity, weak institutional frameworks, and reliance on external debt. The research emphasizes the need for institutional reforms to strengthen fiscal transparency, enhance public financial management, and foster accountability to build public trust and investor confidence. This study contributes to fiscal policy literature by presenting a holistic framework integrating budgetary sustainability and economic resilience. The practical recommendations highlight the importance of equitable tax policies, strategic public spending, and institutional capacity-building to support sustainable economic growth and long-term financial stability. Future research is recommended to validate these findings further through empirical case studies across different economic contexts.
Technology Integration Strategies for Teaching the Water Cycle: A Case Study in Fifth-Grade Science Learning Rahayu, Ai Hayati; Widodo, Ari; Saud, Udin Syaefudin; Muslim, Muslim
PrimaryEdu : Journal of Primary Education Vol. 9 No. 1 (2025): Vol. 9 No. 1 (2025): Volume 9, Number 1, February 2025
Publisher : Institut Keguruan dan Ilmu Pendidikan Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/pej.v9i1.5831

Abstract

This study aims to analyze teachers' strategies in integrating technology into the teaching of the water cycle material to enhance students' understanding and support 21st-century competencies, such as critical thinking, creativity, and collaboration. Using a qualitative case study approach, the research involved four teachers teaching 5th-grade elementary school students in Sumedang Regency. The teachers had previously received TPACK training using a collaborative, practical, and reflective approach. Data were collected through observations, in-depth interviews with teachers, and analysis of instructional documents.The findings reveal that teachers utilized various technological media, such as animated videos, digital simulations, and interactive PowerPoint presentations, to explain the water cycle concepts in a more engaging and comprehensible manner. Additionally, online learning platforms were employed to facilitate group discussions and student collaboration. These strategies not only improved students' understanding of the water cycle but also fostered 21st-century skills, such as collaboration, problem-solving, and creativity. However, challenges such as limited access to technology and students' digital literacy need to be addressed. This study recommends the principles of collaboration, practice, and reflection in conducting intensive training for teachers to enhance their ability to effectively utilize technology in the learning process.
Pelatihan Manajemen Kas Usaha Mikro Untuk Mencegah Kegagalan Keuangan (Financial Distress) Ikhtiari, Kirana; Muslim, Muslim; Lannai, Darwis
Celebes Journal of Community Services Vol. 2 No. 1 (2023): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i1.293

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi kepada masyarakat Desa Tamangapa, Kec. Ma’rang Kabupaten Pangkep khususnya masyarakat yang mempunyai usaha mengenai bagaimana manajemen kas yang baik dalam menjalankan usaha agar usaha yang dijalankan terhindar dari ancaman kegagalan keuangan (financial distress) sehingga mampu terus bertahan dan bersaing. Sulitnya memisahkan antara keuangan pribadi dan keuangan usaha seringkali menjadi hal yang dikeluhkan oleh para pelaku usaha di Desa Tamangapa yang sebagian besar bergerak di bidang rumput laut. Selain itu, kurangnya pemahaman mengenai catatan pembukuan dan pemasaran produk usaha juga menjadi beberapa hal yang dikeluhkan oleh para pelaku usaha di Desa Tamangapa. Metode pendekatan yang ditawarkan untuk mendukung kegiatan program pengabdian bagi masyarakat ini adalah metode partisipatif dimana mitra yang terlibat langsung dalam pelaksanaan kegiatan mulai dari persiapan sampai terlaksananya kegiatan tersebut. Adapun bentuk kegiatannya adalah mengadakan pertemuan dalam bentuk pelatihan. Hasil yang dicapai dari kegiatan pengabdian kepada masyarakat ini adalah berupa adanya tambahan pengetahuan bagi warga Desa Tamangapa khususnya bagi yang mempunyai usaha mengenai bagaimana cara mengatur kas usaha yang baik agar mampu terhindar dari kegagalan keuangan (financial distress) yang dapat menyebabkan kebangkrutan. Respon para peserta sangat positif terlihat dari antusiasme warga dalam bertanya pada sesi diskusi yang dilakukan. Tim pengabdi berharap agar kegiatan seperti ini bisa terus berlanjut dengan tema yang berbeda dan terciptanya layanan jasa konsultasi mengenai akuntansi secara khusus.
Emotional intelligence role: Relationship between role conflict and role ambiguity on external auditor performance Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.74

Abstract

Purpose: This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on external auditors' performance in Makassar. Research Design and Methodology: The study population was 47 auditors at 9 Public Accounting Firms (KAP) in Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. Findings and Discussion This study found that role conflict variables and role ambiguity negatively and significantly affected auditor performance. Role conflict positively and substantially affects auditor performance with moderated emotional intelligence. Unclear role does not considerably influence auditor performance with moderate emotional intelligence. Implications: Emotional intelligence controls, such as empathy for clients, exist. Of course, by controlling emotional intelligence, role conflict, and role ambiguity can be prevented and reduced, increasing the auditor's performance.
The Failure of Governance and Internal Controls in Preventing Fraud in the Company Muslim, Muslim
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.418

Abstract

Purpose: This study investigates the organizational and individual factors that contribute to the failure of corporate governance and internal controls in preventing fraud. It highlights the role of senior management, board oversight, and conflicts of interest in enabling fraudulent activities within organizations. Research Design and Methodology: The research utilizes a systematic literature review (SLR) approach to analyze existing studies on corporate governance, internal controls, and fraud prevention. The study synthesizes findings from various disciplines, including governance theories, forensic accounting, and organizational behavior, to identify patterns and trends contributing to governance failures. Findings and Discussion: The findings reveal that governance failures often arise from weak board oversight, a lack of commitment from senior management, and conflicts of interest within audit committees. Additionally, an overemphasis on regulatory compliance at the expense of ethical standards and short-term financial pressures exacerbates the risk of fraud. The study discusses how these structural and behavioral weaknesses create opportunities for fraud and how technologies like AI and blockchain, combined with ethical corporate culture, can strengthen internal controls and fraud detection systems. Implications: The research emphasizes the need for companies to foster ethical values alongside technological advancements in internal controls. It provides practical recommendations for improving governance systems through substantial leadership commitment, independent board oversight, and integration of advanced technology to detect and prevent fraud.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer As'ad, Ahmad Dzaki; Junaid, Asriani; Nurfadila, Nurfadila; Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

Purpose: This study examines the effects of carbon taxation on the economy and the environment from the perspective of corporate taxpayers. The research focuses on coal-fired power facilities in South Sulawesi province, particularly PT PLN Indonesian Power Barru. It explores how carbon taxation influences business operations, government revenue allocation, and environmental sustainability. Research Design and Methodology: A qualitative research approach was employed, utilizing interviews, observations, and document analysis to gather in-depth insights. The case study method was used to analyze the impact of carbon taxation on corporate financial strategies and decision-making processes related to emissions reduction and energy transitions. Findings and Discussion: The findings indicate that while carbon taxation generates revenue that can be allocated to critical sectors such as healthcare and education, it also increases business operational costs. The resulting rise in electricity tariffs poses financial challenges for industries dependent on fossil fuels. In response, businesses explore alternative strategies to reduce emissions, including adopting renewable energy sources and investing in cleaner technologies. Implications: The study highlights the need for a balanced policy approach that ensures economic stability while promoting environmental sustainability. Policymakers should consider implementing incentives to facilitate corporate adaptation to carbon taxes and encourage investment in green energy solutions. Future research should explore the long-term impact of carbon taxation on corporate financial resilience and sustainable economic development in Indonesia.
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Nurwanah, Andi; Sari, Ratna; Ikhtiari, Kirana; Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Income Tax and Work Incentives: A Literature Review Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.480

Abstract

Purpose: This study explores the impact of income tax policies, particularly progressive taxation, on labor market behavior, career development, and human capital formation across different economic contexts. It aims to analyze the effects of tax policies on work incentives in developed and developing economies, focusing on high-income earners, informal labor markets, and non-monetary factors such as job satisfaction and work-life balance. Research Design and Methodology: The research adopts a qualitative systematic literature review (SLR) methodology, synthesizing previous studies on the relationship between income tax policies and work incentives. The study compares the effects of taxation across income groups and economic environments, drawing insights from theoretical models and empirical findings. Findings and Discussion: The findings reveal that progressive taxation can reduce labor participation, particularly among high-income earners, while middle- and low-income workers are less affected. In developing economies, sizeable informal labor markets undermine the effectiveness of tax policies. Additionally, non-monetary factors, such as job satisfaction, are crucial in shaping labor market responses to taxation. Implications: The study suggests that tax policies should be tailored to different economic contexts, incorporating tax incentives for education and skill development to promote long-term economic growth. Policymakers should consider non-monetary factors when designing tax policies to ensure better labor market participation and productivity.
Analyze Farmers' Attitudes, Skills, and SDG Achievements through the Production of Organic Fertilizer from Corn Cobs Sri Adelila Sari; Prastowo, Puji; Muslim, Muslim; Kabeakan, Feri Yuni Asiyah; Hasibuan, Hanisah; Nasution, Lia Mardiana
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): November 2024
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v8i2.1835

Abstract

Unutilized corn cob waste damages the environment and reduces land sustainability. Processing it into organic fertilizer can support a circular economy and reducing waste. This study was aimed to analyze the attitudes, skills, and achievements of farmers' SDGs in processing corn cob waste into organic fertilizer. The method used was counseling and training for 30 farmers. The instrument used was a questionnaire to measure attitudes and skills, with 10 items each. The results showed that there was a significant increase in farmers' attitudes and skills, respectively, with an average score of 0.994 (very accepting category) and 0.993 (very skilled category). The findings concluded that counselling and training can improve positive attitudes and skills of farmers in processing corn cob into organic fertilizer. Thus, the objectives of the Sustainable Development Goals related to food security, environmental protection, independent and competitive farmer groups, local economic growth in Pakpak Bharat could be achieved.
Improving Evaluation Metrics for Text Summarization: A Comparative Study and Proposal of a Novel Metric Junadhi, Junadhi; Agustin, Agustin; Efrizoni, Lusiana; Okmayura, Finanta; Habibie, Dedi Rahman; Muslim, Muslim
Journal of Applied Data Sciences Vol 6, No 2: MAY 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i2.547

Abstract

This research evaluates and compares the effectiveness of various evaluation metrics in text summarization, focusing on the development of a new metric that holistically measures summary quality. Commonly used metrics, including ROUGE, BLEU, METEOR, and BERTScore, were tested on three datasets: CNN/DailyMail, XSum, and PubMed. The analysis revealed that while ROUGE achieved an average score of 0.65, it struggled to capture semantic nuances, particularly for abstractive summarization models. In contrast, BERTScore, which incorporates semantic representation, performed better with an average score of 0.75. To address these limitations, we developed the Proposed Metric, which combines semantic similarity, n-gram overlap, and sentence fluency. The Proposed Metric achieved an average score of 0.78 across datasets, surpassing conventional metrics by providing more accurate assessments of summary quality. This research contributes a novel approach to text summarization evaluation by integrating semantic and structural aspects into a single metric. The findings highlight the Proposed Metric's ability to capture contextual coherence and semantic alignment, making it suitable for real-world applications such as news summarization and medical research. These results emphasize the importance of developing holistic metrics for better evaluation of text summarization models.
Co-Authors - Afrizal -, Maison A Majid, Huda A, Nurul Musfira A. Rani Usman A. Suhandi A. Tuhumurry, Harry A.Arif, Tarman Abdillah, Zein Abdul Haeba Ramli Abdul Haris Abdul Jabar Idharudin Abdul Karim Abdul Khalik Abdul Rahman Abdurahman Abdurrahman Achmad Samsudin Ade Kohar Ade Sri Madona Adekantari, Riski Adi Apriadi Adiansha Aditya, Novia Adolf Bastian Adolf Bastian Adolf, Bastian Adolf Adriyani, Annesa Afdillah, Soraya Afriana Munthe, Richa Afriana, Munthe Richa Afriansyah, Risman Afrianti, Nur Fadhilla Rosia Afriantoni Afriantoni Aftriyati, Lusi W Agus Priyatno, Agus Agus Sarifudin, Agus Agustin Agustin Agustinasari Agustinasari Ahmad Ahmad Ahmad, Syafira Ahmadin Ahmadin Ahsani Taqwim Aminuddin Ahsin, Awaludin Ahyar Ahyar Aini, Nurfajriatul Ainun, Kuratun Aituru, Yulianus Payzon Akhmad Amirudin Akhmad Tri Prasetyo Akmal Akmal Al-Kindi, Farhan Afif Al-Shahri, Shalih Ali Alfaro, Fhardlon alfiah alfiah Alka, Muhammad Alma’arif, Alma’arif Amahoru, Nurul Musfira Amar Sani, Amar Amelia Alsa Amelia, Dini Ameliana, Yana Aminuyati Amir, Silvia Nursoleha Putri Amira, Sheilla Amiruddin Amiruddin Saleh Andriani Alimin Anggara, Norma Anidar Anidar, Anidar Annisa Nurlia Mamonto, Andi Apriliah, Nurfadillah APRIYANTO, IYAN Ardi Ardi Ardiyansyah Ardiyansyah Arfah, Aryati Arfiani, Fifi Ari Aprilia Dwiana Ari Widodo Arif Hidayad Arif Rahman Hakim Arif Satria Arifin, Ramadhan Arifiyanti, Fitria Arimbi, Agustin Arini Rosa Sinensis Aris Ismanto Arisman Arisman Ariyanto Arman, Idawati As'ad, Ahmad Dzaki Ashel, Hazrati Astuti, Rohmatun Dwi Atmodjo, Dono Koesoema Auliyah, Wesiarni Ayuni, Aulia Nur Azizah, Cici Nur AZMI, AZMI Azrul Azwar Azzahra, Andi Afieqah Bachtiar, Yanuar Badawi, Afif Badib, Fikri Muchsen Bahari, Fadhil Achmad Agus Baiduri Baiduri Bashiroh, Zaim Ahmad Zaki Baskoro Rochaddi Basri, Fazil Bata Ilyas, Muh. Fadhel G BERTHA LUBIS Buana, Lalang Cakra Budi Purwanto Budi Setiawan Cahyani, Devita CANDRA GUNAWAN Cecep Supriadi Cepi Riyana, Cepi Chandra, Detri Amelia Choirunnisa, Saveta Conseta, Maria Goretti Indah Della D Sulin Damayanti, Eka Diah Darwianis, Darwianis Darwis Lannai Daud, Ibrahim Deni Darmawan Desi Yuliana Desmawita, Desmawita Dewi Masita Diah Ayu Permatasari Dian Rahmawaty Dian Widi Astuti, Budi Irawan Prima Putra, Dian Widi Astuti, Diningrat, Raden Burhan Surya Nata Diniya, Diniya Djamudi, Nadir La Djano, Umi Kalsum Djono Djono Duden Saepuzaman, Duden Dwi Fajar Saputri Dwi Haryo Ismunarti Dwi Retno Hapsari, Dwi Retno Edrial Een Endasari Efendi, Ridwan Effendi, Heri Efrizoni, Lusiana Eka Cahya Prima Eka Maya Kurniasih, Eka Maya Eko Wahyu Nugrahadi Eleuwarin, Usman Elinda Putri, Febi Elizamiharti Enika Diana Batubara Entis Sutisna Ernawulan Syaodih Evita Vebrianti Wulandari F Arasy F Arma Fachrudin, Fachri Fachry Abda El Rahman Fadhillah, Nada Faisal Faisal Fakhriza, Fakhriza Faridah Faridah Farisi, Salman Fath, Muhammad Rifki Al Fauziyyah, Asri Nur Lathifah Febriansyah, Hari Feri Yuni Asiyah Kabeakan Finanta Okmayura Firmansyah Dahlan Fitri, Anisa Fitri, Zulfa Fitria Fitria Fitriani Fitriani Franchika, Tri Mulia Gani, Najamuddin Ghaisani, Adlina Eugenia Fatimah Ginanjar, M Hidayat Gunady, Stephanie Michelle H Hanum Habibah, Ummi Habibie, Dedi Rahman Habiddin Hamdan, Fariz Hamzah Ahmad, Hamzah Hanafi, Syadeli Hanif Hanif Hanisah Hasibuan Hanri Malau, Riki Harahap, Seri Devi Hariyati Lubis Harkomah, Isti Harry Firman Haryani, Nia Hasan, Aulia Hasan, Muhammad Said Hasibuan, Hanisah Hasni Hasni Hasnil Hasyim, Hasnil Hatta, Amilan Hayyie Al-Kattani, Abdul Helma Maraliza Helmi, Badrul Helwan Kasra Hendrawansyah, Hendrawansyah Hendrizal Hendrizal Henindar, Destianti HENRY ISKANDAR Hera Novia Heriyansyah, Heriyansyah Herlina Herlina Herlina Kurniati Hermansyah Hermansyah Hermialingga, Septi Hidayat, Nasrul HIKMAD HAKIM Hotimin, Hotimin HS, Nasrul Husien, Nirza Mazuki Husnaldi, Meria Husnul Khatimah Hutagalung, Jennie Febrina I Made Sudana Ibrahim Ibrahim Ibrahim, Fifi Nurafifah Ichma Sevia, Frisilia Ichwan, Muhammad Nur Ida Hamidah Ida Kaniawati Idawati Idawati Ihlas, Ihlas Ikatrinasar, Ikatrinasar Ike Ratnawati Ikhtiari, Kirana Ilham Ilham Iliana, Endang Ilyas Ilyas Imaduddin, Imaduddin Indrawati Indrawati Iqbal Firdausi Irsan Irsan Irwan Irwan Iskandar, Andri Islami, Dinul Ismail Ismail Ivan Domos Iyulen Pebry Zuanny J.S, Rahyuddin Ja'far, A. Khumedi Jaelani La Masidonda Jalal, Djen Jamaluddin Jamaluddin Jamaluddin, Fathurrahman Jamaludin Ghafur, Jamaludin Jannah, Nurul Naasyithotul Jannifar, A Jarot Marwoto Jati Noegroho Jaya, Rony Jayanti puspitaningrum Jayawarsa, A.A. Ketut Judhistira Aria Utama Jufri Jufri Julidah, Julidah Juliyanti Sidik Tjan Junadhi, Junadhi Junaid, Asriani Junaidi Arsyad, Junaidi Kabeakan, Feri Yuni Asiyah Kamasiah, Kamasiah Kamelia Kamelia Karim Karim, Karim Karimi, Amir Karjuniwati, Karjuniwati Kasim, Ma'ruf Kesuma, M. Rizki Indah Khafifah, Ainun Khalisah Hayatuddin Khatimah, Khusnul Khoiriyah, Etika Khoiruddin Khoiruddin Khoirul Abror Khoirunnajam, Muhammad Khoirunnissa, Rahma Kinasih, Sekar Kristianto, Jusuf Kurniaty, Dewi La Djamudi, Nadir Labo, Irwan Adam Laeli, Tri Larbiel Hadi Lestari, Dewi Yuliana Lestari, Mariana Nur Endah Lestari, Nurul Khofifah Lilik Maslukah Lilit Rusyati Lina Aviyanti Linda Herawati, Linda Liu, Shiang-Yao Lubis, Hasrita LUKMAN, LUKMAN M, Bukhari M. Ibnusaputra M. Kafrawi Al-Kafiah Samsu M. Rachmadi, M. M. Sahib Saleh Maghfiatun, Maghfiatun Mahmudah , Mahmudah Mahyuddin, Reza Maimun Maimun Makhrany Dalimunthe Malau, Riki Handri Marbun, David Christian Mariamah, Mariamah Marini Damanik Marlan Marlan, Marlan Marliantoni, Marliantoni Martias, Dony Marto, L. Syaidiman Mas'ud, Masdar Masrul Mawaddah Mawaddah, Mawaddah Mayasari, Nova Mayseni, Boditta Mayseni, S.IP., M.Si, Boditta Melia, Maya Meliandani, Winda Meutia Zahara Mey, Dewi Miaty, Indah Juneta Miko, Temas Milala, Peggy Elfisa Br Sembiring Mira Fauziah Mitra Istiar Wardhana, Mitra Istiar Mohammad Yasir Fauzi Mohanis Mohanis Mr Sjaeful Anwar Mubiar Agustin Muh. Rizal Hamdi Muhamad Yamin Noch Muhammad Abduh Muhammad Adnan Muhammad Amin Hamid Muhammad Amirulloh, Tifan Muhammad Arsyad Muhammad Faisol Muhammad Firdaus Muhammad Hendri Muhammad Irfan Muhammad Nur Syafaat Muhammad Rachmadi, Muhammad Muhammad Salahuddin Muhardi Mukhlishin, Ahmad Muklis Muklis Mukti, Abd Mulauddin, Aforisma Mulhendra, Mulhendra Mulsan, Mulsan Mulyadi Mulyadi Mulyadi, Wahyu Mulyandari, Ani Mus, Abdul Rahman Muspardi Muspardi Muzawir, Muzawir Nailah Az Zaila Najmah, Siti Nanang Diana Nanang Winarno Nargis, Desi Nargis Narwati, Lily May Nasruddin Nasruddin Nasrullah Nasrullah nasution, kari sawaluddin Nasution, Lia Mardiana Nata, Muhammad Azizi Dirgantara Buana Natada, Mulyadi Natri, Siti Nauli Tama Sari Nazhifah, Sri Azizah Nefi Darmayanti Neni Hermita Ngurah Ayu Nyoman Murniati Nike Suryani Noch, Muh Yamin Noch, Muhammad Yamin Nofaizzi, Mafrur Udif Nofrialdi, Irel Nofrialdi, Irel nofrida saswati, nofrida Nora Sovira, Nora Novantri, Wira Nugraheny, Devita Cahyani Nukhrawi Nawir Nur Arafah Nur Basuki Nur Endah Susilowati Nurainah, Nurainah Nuraini Nuraini Nurelita, Nurelita Nurfadila , Nurfadila Nurfadila Nurfadila, Nurfadila Nurfalah, Farika Nurfidianty Annafi, Nurfidianty Nurfitriyenny Nurfitriyenny Nurhalizah, Rani Nurhayati Nurhayati Nurhidayat Nurhidayat Nurlaili Nurlaili Nursan, Ayun Karmila Nursi, M. Nursi, Muhammad Nursi, Nursi Nurwahidah, Ari Nurwakia, Nurwakia Nurwanah, Andi Nurwijayanti Nur’afifah, Asiah Okiri, Peter Ochieng Oktavia, Marisa Oshima, Ryugo Pane, Sri Gustina Patriadi, Andi Payzon Aituru, Yulianus Pebriyenni Pebriyenni Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Pembayun, Bayu Aji Permata, Helen Aulia Pinem, Andreas Christ Daniel Pramukti, Andika Prasetyo, Iqbal Prasiwiningrum, Elyandri Pratama, Amthorie Bangkit Pratama, Anggara Bayu Priyono, Riyo Puji Prastowo Puji Prastowo, Puji Puji Rahman Putra, Ihsan Hijria Putri Amalia Putri Ulan Dari Putri, Andrini Putri, Asmi Jumiati Putri, Nabila Arlita Putria, Uus QURRATU AINI R.A. Kadarmanta Rachmadi, M. Rachmadi Rachman, Aryadi Raden Mohamad Herdian Bhakti Rafi, Mhd. Rahayu, Ai Hayati Rahim, Syamsuri Rahma, Aulia Eka Rahman Upara, Abdul Rahmawati, Devit Rahmawati, Nadia Rajab Rajab, Rajab Ramadhan Arifin Ramanda, Nanang Ramdhani, Fitria Ramkita, Milsani Rasid, Muhamad Ratna Sari Refniyati, Refniyati Rejeki, Rejeki Relit Nur Edi Reniyansyah, Reniyansyah Retno Susilowati Retnoningsih Retnoningsih Rezki, Ahmad Rezki Richa Afriana Munthe Ridayani, Rita Ridho Rizki Apriyaldi Rieska Ramdhanty, Azharly Rifki, Faisal Rika Rafikah Agustin Rimi Gusliana Mais Rini Solihat Rino Riyaldi Risani, Arni Riski Muliyani, Riski Rizha, Fachrur Rizki, Cut Novrita Rodi Wahyudi Roem, Anwar M. Rohmah, Ulfia Nur Romli, Sunaryo Romus, Mahendra Roos Nelly Rosmawati Rosmawati Rostiana Rostika, Rostika Rozalita Rr. Eko Susetyarini Rumalean, Zonita Zirhani Rusdi Rusdi Rusdiyanto, Dian Ruslan Ruslan Rusma, Olyivia Retdwina Rusmana, Dendi Safroni, Safroni Saga, Baharuddin Sahabuddin SAHABUDDIN SAHABUDDIN Said, Tri Gustaf Saipul Annur Saleh , Muh. Syahrul Saleh, Julianto Saleh, Khaerul Salim, Amil Salsabila, Aqilah Salsabila, Ghina Salwiyah S, Salwiyah Samsun, Samsun San, Neny Sanjaya, Mia Tri Santosa, Firman Saputra, M. Reza Dwi Saputra, Sefrizal Saputri, Sri Ayu Saragih, Muhammad Rizal Sari, Illa Purnama Sari, Rimba Kurnia Sarifudin sarifudin, Sarifudin Sarwa, Sarwa Selamat Riadi Selimova, Shirin Septian, Agung Septyana Prasetianingrum Setiawan, Daryanto Shaleh, Musliha Sholih Sholih, Sholih Sihombing, Putri Jessica Sihombing, Rizky Agassy Silvia Hayati Simanjuntak, Hotman Siolemba, Yosafat Siregar, Rahayu Marsellyna Siregar, Suryani Siswahyudianto Sitanggang, Winanta Siti Aisyah Siti Rahadatul Aisyi Putri Siti Rohimah Sobar, Amin Sobaruddin, Dyan Primana Sofiani, Radika Srg, Syahruddin Sri Adelila Sari Sri Bintang Sri Mustika Aulia Sri Nurhidayati, Sri Stefanie Inggried Gorap Su’un, Muhammad Sudiyatmoko, Agus Sugito - Sujastiawan, Ade Sukrin, Sukrin Sulaiman Yusuf Sulaiman, Azman Sulistyowati, Yeny Sulkarnaen, Sulkarnaen Sultan, Mahi Sumarni Sumarni Sunardi Sunardi Sunarto Amus Supryanita, Rina Suranda, Suranda Surianto Surianto Suryahim, Iim Suryantoro, Ira Junita Suryati Suryati Susi Widiawati, Susi Susiadi AS, Susiadi Susiati Sutiawati, Sutiawati Sutriani Sutriani Suun, Muhammad Suwarniati Suwarniati, Suwarniati Suwito Suwito Syaeful Rokim, Syaeful Syafir, Muhammad Isnawan Syafruddin Haris, Syafruddin Syafruddin Syafruddin Syah Alam Syahru Ramadhan Syaiful, Dodi Alaska Ahmad Syaifullah Syaifullah Syamsul Bahri Syariefudin, Muhammad Irtin Syarifuddin Syarifuddin Syarifudin Syarifudin Syarifudin Syarifudin T. Elfira Rahmayati Tang, Muhammad Taqwa, Rachmat Alim Tarigan, Nelson Taufik Rahman Thaib, Teuku Muhammad Thobing, Rangga L. Tindaon, Clinton Dowira Tjan, Juliyanty Sidik TM. Adriansyah TOGATOROP, SRI ARTHA Tri Winarsih Try Wahyu Purnomo Udin Syaefudin Saud, Udin Syaefudin Ulvi Mariati Umaisaroh Umaisaroh Umi Kalsum Umida, Baltaeva Ummu Kalsum Upara, Abdul Rahman Usino, Wendi Veithzal Rivai Zainal Wahyu Mulyadi Wahyudi Wahyudi Wahyudi, Sri Wandanu, Dias Wardani, Duhita Savira Warsito Atmodjo Warto Warto Wido Supraha Wijaya, Donny Wijaya, Tommy Tanu Wijayatno, Muhammad Farrel Satyatma Winny Liliawati Wiranto, Dico Wisma, Nur Wiyadi, Haidar Thahir Wulandari, Diah Dwi Yahya, Oktavian Yoga Pratama Yasmin, Apriliantini Yaya Sonjaya Yaya Sonjaya, Yaya Sonjaya Yenni Ramadhani Harahap Yeti Andrias, Maria Yogi, Yogi Yuniarti, Nadhrah Finni Yunita, Nova Yus Natali Yusi Riksa Yustiana, Yusi Riksa Yusnan, Muhammad Yusneni Afrita Nasution Yuza, Arlina Z Agus Z Amri Zahra, Rani Zaini Zaini Zakaria, Aceng Zakwandi, Rizki Zirhani Rumalean, Zonita Zonita Zirhani Rumalean Zulkarnain, Ahmad Wira Zulnuraini