Claim Missing Document
Check
Articles

Found 17 Documents
Search

Pelatihan Penyusunan Laporan Keuangan Nirlaba Pada Yayasan Kaki Kota Banjarmasin Berdasarkan Psak No.45 Bandi, Maulida Hirdianti; Putriana, Astia; Anjaswari, Gati; Hayatie, Marliza Noor; Ghalih, Muhammad
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i2.260

Abstract

A non-profit organization or non-profit organization is an organization whose main goal is to support an issue or matter in attracting public attention for a non-commercial purpose, without any attention to profit-making matters. Nonprofit organizations include churches, public schools, public charities, public hospitals and clinics, political organizations, legal aid organizations, volunteer service organizations, labor unions, professional associations, research institutes, museums, and some government agencies. The Foot Foundation of Banjarmasin City as a partner that collaborates in Community Service activities related to the preparation of non-profit financial reports based on PSAK No. 45 with training methods. In its implementation, there is a presentation of material regarding the preparation of non-profit financial reports based on PSAK No. 45 and continued with discussions and questions and answers with service participants. The results of this service are expected to provide insight and improve the quality of human resources, especially regarding the preparation of non-profit financial reports based on PSAK No. 45.
Effective Communication Strategies for Marketing Halal Products in Taiwan Using the Best Worst Method (BWM) Ghalih, Muhammad; Chang, Chia-Hua
Metacommunication Journal of Communication Studies
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/mc.v9i2.19939

Abstract

This article investigates effective communication strategies for marketing halal products in Taiwan, leveraging the Best Worst Method (BWM) to prioritize these strategies systematically. Given the increasing demand for halal products among local and international Muslim communities, it is imperative for businesses to adopt culturally sensitive and efficient marketing approaches. The BWM is utilized to evaluate and rank key strategies, including cultural sensitivity and respect, digital marketing, community engagement, and collaborations and partnerships. Implementing these prioritized strategies allows businesses to effectively connect with the Muslim community in Taiwan, enhancing their ability to promote halal products successfully and build enduring customer relationships.
Leveraging Artificial Intelligence and Technology for Enhancing Halal Supply Chain Management Ghalih, Muhammad; Chang, Chia Hua; Safitri, Yulita Dwi
Jurnal Teknologi Informasi dan Pendidikan Vol. 18 No. 1 (2025): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v18i1.955

Abstract

Halal Supply Chain Management (HSCM) is transforming the way halal products are certified, tracked, and distributed. However, challenges such as regulatory compliance, technological readiness, cost, and stakeholder trust continue to impact AI adoption in the halal industry. This study employs the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method to analyze the causal relationships among key factors influencing AI adoption in halal supply chains. Seven key criteria were identified: Technological Infrastructure, Regulatory Compliance, Cost of Implementation, Data Security & Privacy, Scalability & Adaptability, Stakeholder Readiness, and Consumer Trust & Perception. The findings reveal that Technological Infrastructure is the most influential factor driving AI adoption, impacting Regulatory Compliance, Scalability, and Consumer Trust. Conversely, Consumer Trust & Perception emerged as the most dependent factor, highlighting the importance of transparency in AI-based halal certification. Regulatory Compliance plays a dual role as both a cause and an effect, emphasizing the need for standardized AI-driven halal certification frameworks. The results suggest that investment in AI-driven traceability, blockchain-based halal authentication, and automated compliance verification can significantly improve halal supply chain efficiency and consumer confidence. This study provides valuable insights for policymakers, halal certification bodies, and industry stakeholders by identifying key enablers and barriers to AI adoption. Future research should explore hybrid Multi-Criteria Decision-Making (MCDM) approaches, economic feasibility analyses, and real-world case studies to further validate AI-driven solutions in halal supply chains.
Analisis Perbandingan Tingkat Penjualan Pada Laporan Keuangan PT. Unilever Indonesia Tbk. dan PT. Kino Indonesia Tbk. Tahun 2016-2019 Mun Haryani, Eka; Noor Amelia; Ghalih, Muhammad
SCIENTIA: Journal of Multi Disciplinary Science Vol. 1 No. 2 (2022): July - December
Publisher : PT. Sangadji Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62394/scientia.v1i2.22

Abstract

Tujuan dari penelitian ini adalah untuk melakukan analisis perbandingan tingkat penjualan pada laporan keuangan PT.Unilever Indonesia Tbk. dan PT. Kino Indonesia Tbk. tahun 2016-2019. Metode Penelitian yang digunakan pada PT. Unilever Indonesia Tbk. dan PT. Kino Indonesia Tbk.  adalah metode kuadrat terkecil (least square method) serta menghitung rasio profitabilitas terhadap hasil pengembalian aset (return on assets) dan margin laba bersih (net profit margin). least square method digunakan untuk memprediksi suatu data dimasa depan. Sedangkan perhitungan rasio profitabilitas digunakan untuk mengukur kemampuan perusahaan dalam memperoleh laba atau keuntungan atas penggunaan sumber daya yang dimilikinya. Tujuan dari penelitian ini adalah untuk menganalisis perbandingan tingkat penjualan pada laporan keuangan PT. Unilever Indonesia Tbk. dengan PT. Kino Indonesia Tbk. tahun 2016-2019. Berdasarkan hasil perhitungan menggunakan least square method dan rasio profitabilitas menunjukkan kedua perusahaan mengalami kenaikan dan penurunan. Tingkat penjualan padabPT. Unilever Indonesia Tbk. lebih baik dibandingkan dengan PT. Kino Indonesia Tbk. Hal ini dapat dilihat dari peramalan penjualan tahun 2019 yang didapatkan pada PT. Unilever Indonesia Tbk. lebih besar daripada PT. Kino Indonesia Tbk. Kemudian, untuk perbandingan dari rasio profitabilitas pada PT. Unilever Indonesia Tbk. memperoleh hasil lebih besar dibanding PT. Kino Indonesia Tbk.
Ritual, Sacredness, and Sustainability: A Thematic Exploration of Eco-Cultural Tourism in Tenganan Pegringsingan, Bali Ghalih, Muhammad; Dewayani, Eka Kadharpa Utama
Advances in Tourism Studies Vol. 3 No. 2 (2025): Advances in Tourism Studies
Publisher : Centre for Tourism Studies and Journal Publication of Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ats.v3i2.57

Abstract

This study investigates how ritual practices shape the development and governance of eco-cultural tourism in Tenganan Pegringsingan, an Indigenous Bali Aga village in eastern Bali. Grounded in an interpretivist framework and employing thematic analysis, the research draws on in-depth interviews with ritual elders, local artisans, tourism intermediaries, and community members. The findings reveal that rituals in Tenganan function not only as sacred expressions but also as boundary mechanisms, regulating tourist access and reinforcing collective identity. Tourism is not approached as a commercial imperative but as an opportunity for cultural affirmation, framed within customary law and spiritual ethics. The study identifies four key themes: ritual as a gatekeeping device, tourism as a platform for cultural narration, the moral economy of sacred space, and intergenerational shifts in cultural adaptation. Together, these themes illustrate how cultural sustainability in Tenganan is enacted through ritual logic, ethical hospitality, and controlled visibility. The paper contributes to scholarship on Indigenous tourism by highlighting how community agency, moral frameworks, and ancestral knowledge inform locally governed models of sustainable tourism. It offers theoretical and practical insights for decolonizing tourism narratives and reinforcing the role of intangible heritage in guiding tourism development.
THE AGILE HUMAN CAPITAL CONCEPT IN FINTECH FOR THE BABY BOOMER GENERATION Agus Maulana; Muhammad Fauzan; Edi Susanto; Aremu Bashiru; Muhammad Ghalih
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 3 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i3.263

Abstract

Financial literacy is an important aspect for students in managing personal finances effectively. This study was conducted at the Universitas Pendidikan Indonesia. The purpose of this study was to determine the level of literacy, perceptions of the importance of financial literacy, and the impact of financial literacy on the financial decision-making of students at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia. The research method used is a descriptive qualitative method. The data technique used was through a questionnaire involving 100 respondents. The results of the study showed that students at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, have a good understanding of financial literacy, with 76% of respondents strongly agreeing that financial literacy is very important in their lives. In addition, students who have good financial literacy tend to be more organized in managing their finances, such as in recording income and expenses. This study provides insight into how financial literacy can help students avoid consumptive behavior and make wise financial decisions. Therefore, it is recommended that universities develop more structured educational programs to improve financial literacy among students.
The Influence of Family Characteristics, Lifestyle, Social Media, and Environmental Support on Generation Z's Interest in Horticultural Farming in South Kalimantan Alif, Muhammad; Setyastuti, Yuanita; Yuliarti, Astinana; Ghalih, Muhammad; Marra, Ezio
Jurnal Mamangan Vol 15, No 1 (2026): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v15i1.10507

Abstract

Young people have experienced changes in the era of modern societal development. Most rural residents perceive that agricultural work is no longer attractive, so many young people choose jobs outside the agricultural sector. This study aims to analyze the influence of digital media utilization, environmental support, and family characteristics on Generation Z’s lifestyle and interest in horticultural farming. Data collected include primary and secondary data through interviews using questionnaires. Data was processed and analyzed using scores, Linear Regression, and Partial Least Squares Structural Equation Modeling (PLS-SEM). The structural model analysis using PLS-SEM revealed several significant relationships. The path coefficient for digital media utilization on Generation Z’s lifestyle is 0.083 with a t-statistic of 2.877 (p = 0.004), indicating significance. However, the influence of social media on interest in horticultural farming is not significant (p = 0.328). Environmental support and family characteristics also significantly affect Generation Z’s lifestyle and interest in farming. R-Square (R²) for lifestyle is 0.799, indicating that 79.9% of lifestyle variation is explained by the exogenous variables. For interest in horticultural farming, the R² value is 0.717, meaning 71.7% of the interest variation is influenced by the factors in the model. The Q-Square (Q²) values for both variables are 0.610 and 0.611, indicating the model has good predictive power. These results highlight the significant role of family factors and lifestyle in Generation Z’s interest in horticultural farming.