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All Journal Competitor : Jurnal Pendidikan Kepelatihan Olahraga Novum : Jurnal Hukum Medical Journal of Indonesia Religio : Jurnal Studi Agama-agama Indonesian Journal of Educational Counseling ENGLISH JOURNAL Amerta Nutrition MUHARRIK: JURNAL DAKWAH DAN SOSIAL Jurnal Bimbingan Konseling Sukma: Jurnal Pendidikan QUANTA Accounting and Management Journal Psychocentrum Review Mutawatir : Jurnal Keilmuan Tafsir Hadith FOKUS : Kajian Bimbingan dan Konseling dalam Pendidikan English Journal Istinbath : Jurnal Hukum Jurnal Teknologi Informatika dan Komputer Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen Mandiri Saburai (JMMS) KomunikA Jurnal AbdiMU Aceh Journal of Community Engagement (AJCE) Kajian Ilmu Sosial Jurnal Pengabdian Masyarakat Bangsa Jurnal Ilmu Sosial, Humaniora dan Seni Equilibrium: Jurnal Ekonomi Syariah Socius: Social Sciences Research Journal Blantika : Multidisciplinary Journal Jurnal Pengabdian Sosial Jurnal Indonesia : Manajemen Informatika dan Komunikasi Berkala Forum Studi Transportasi antar Perguruan Tinggi Media of Computer Science Sukma: Jurnal Pendidikan Journal of Collaborative Industrial Management Proceedings of the Siliwangi Annual International Conference on Guidance and Counselling Jurnal Pengabdian Masyarakat, Ilmu, dan Aksi
REZA PAHLEVI
Fakultas Ilmu Administrasi Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Green Accounting Reporting Practices Among SMEs in Pontianak: Readiness, Challenges, and Implications for Sustainable Financing Pahlevi, Reza; Yulindisti, Elga; Putri, Nadya Eka Putri; Dhayan, Hana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.7439

Abstract

Penelitian ini bertujuan untuk mengkaji praktik pelaporan akuntansi hijau di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Pontianak, Indonesia. Penelitian ini mengidentifikasi tingkat kesiapan UMKM dalam menerapkan akuntansi hijau, tantangan yang dihadapi, serta dampaknya terhadap akses pendanaan berkelanjutan. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Pontianak memiliki pemahaman yang terbatas tentang akuntansi hijau, dengan 42% responden memiliki pemahaman rendah dan 33% memiliki pemahaman sedang. Hanya 25% dari responden yang menunjukkan pemahaman tinggi tentang konsep tersebut. Tantangan utama yang dihadapi meliputi kendala keuangan, kesenjangan pengetahuan, keterbatasan rantai pasokan, ketidakjelasan peraturan, kompleksitas sistem pelaporan, keterbatasan sumber daya, dan infrastruktur yang tidak memadai. Meskipun demikian, semua UMKM yang disurvei menunjukkan minat tinggi dalam pelatihan akuntansi hijau, dengan motivasi utama termasuk tanggung jawab lingkungan, pengembangan bisnis, dan akses pendanaan. Penelitian ini merekomendasikan pembentukan pusat dukungan akuntansi hijau untuk UMKM, pengembangan panduan sektoral, dan implementasi insentif keuangan yang ditargetkan. Kesimpulan penelitian ini menekankan bahwa UMKM siap untuk menerapkan praktik akuntansi berkelanjutan dengan dukungan yang tepat, dan keberhasilan transisi ini memerlukan pendekatan terpadu yang menggabungkan insentif keuangan, pembangunan kapasitas, dan kerangka peraturan yang fleksibel.
Studi Komparasi Booklet Konvensional dan Digital dalam Peningkatan Pemahaman dan Perubahan Sikap Ibu terhadap ASI Eksklusif di Kota Mataram: Comparative Study of the Effectiveness of Convensional and Booklet Digitals in Increasing Understanding and Changing Maternal Attitudes towards Exclusive Breastfeeding in Mataram City Paramita, Farah; Al-Irsyad, Muhammad; Laksana, Dian Puspitaningtyas; Katmawanti, Septa; Sharoni, Siti Khuzaimah Ahmad; Samah, Dea Aflah; Wahyuni, Oktavia Sri; Putri, Fatiya Rizka; Rabbani, Muhammad Fahmi; An-Khofiyya, Nida; Pahlevi, Reza
Amerta Nutrition Vol. 10 No. 1 (2026): AMERTA NUTRITION (Bilingual Edition)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/amnt.v10i1.2026.6-14

Abstract

Background: Child malnutrition is a global challenge in Indonesia, specifically in Mataram City, primarily attributed to the low coverage of exclusive breastfeeding. One potential strategy to address this challenge is increasing health knowledge through health promotion media, such as conventional and digital booklet. Objectives: This study aims to implement interventions using both conventional and digital booklet media, compare the two types of booklet, and determine which type is more accepted by the community. Methods: A pre-experimental method with a cross-sectional design was conducted using a one-group pretest-posttest approach comprising 96 mothers with infants aged 6 to 24 months in the Cakranegara and Ampenan Puskesmas areas. Data were collected using questionnaires to assess maternal knowledge and attitude both before and after the intervention. The differences in knowledge and attitude were analyzed using the Wilcoxon Test. Results: The results showed that the intervention of digital booklet did not produce a statistically significant difference in the enhancement of knowledge or attitude among the respondents (p-value>0.05). Conversely, the intervention of conventional booklet showed a statistically significant difference in attitude (p-value<0.05), and no significant difference was observed in knowledge (p-value>0.05). Conclusions: The intervention of conventional booklet produced a greater increase in knowledge and attitude compared to digital booklet. Therefore, it can be concluded that conventional booklet is more accepted by the community than digital.
Economic burden and healthcare costs of congenital anomalies of the kidney and urinary tract: a systematic review Alvarino, Akbar Muzakki; Pahlevi, Reza; Situmorang, Gerhard Renaldi; Wahyudi, Irfan; Rodjani, Arry; Raharja, Putu Angga Risky
Medical Journal of Indonesia Vol. 35 No. 1 (2026): March
Publisher : Faculty of Medicine Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13181/mji.oa.258074

Abstract

BACKGROUND Congenital anomalies of the kidney and urinary tract (CAKUT) cause significant morbidity and economic burden worldwide, highlighting the needs to understand its associated costs. This study aimed to assess the economic burden of CAKUT management. METHODS A systematic review was conducted across 5 databases, including PubMed, ScienceDirect, ProQuest, Nature, and Google Scholar, for studies published up to September 11, 2024, focusing on both direct (e.g., hospitalizations, surgeries, and treatments) and indirect (e.g., lost work time and complications management) healthcare costs related to CAKUT and published in English. Non-economic studies, reviews, editorials, abstracts, animal/in vitro studies, and duplicates were excluded. Methodological quality was assessed using the Risk Of Bias In Non-randomized Studies - of Interventions tool. Narrative synthesis and descriptive statistics were applied. Cost-effectiveness analysis followed Joanna Briggs Institute guidelines. RESULTS 8 studies met the inclusion criteria, revealing wide variations in CAKUT-related healthcare costs across countries and interventions. These studies focused on reviewing both direct and indirect costs, along with interventions that reduce overall healthcare expenditure. Key findings include: (1) In the USA, bilateral renal agenesis costs averaged USD 26,032; (2) In Australia, early whole exome sequencing reduced diagnostic costs by 20% in genetic kidney disease cases; (3) Robotic surgery demonstrated long-term cost-effectiveness despite higher inpatient costs; (4) Other cost-saving strategies include the early renal ultrasound algorithm and genomic testing for CAKUT. CONCLUSIONS CAKUT imposes a significant and variable economic burden globally. Identifying cost-effective interventions is crucial for optimizing care and reducing the financial impact. Further research on cost management strategies is needed to improve outcomes and efficiency.
Adoption of Fintech Services for Sharia Bank Users in Indonesia: An Extended TAM Approach Pahlevi, Reza; Zulpahmi, Zulpahmi; Al-Azizah, Ummu Salma; Hasibuan, Anni Aisyah
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.19641

Abstract

This study proposes a technology acceptance model (TAM) in combination with perceived risk, brand image, sharia compliance, and government support as factors that determine trust to analyze how users adopt fintech services. The research method uses a quantitative approach using non-probability sampling technique. A structured questionnaire was distributed to active customers of Islamic banks in Indonesia, and 357 respondents who met the standards participated. A structural equation model (SEM) was used in the data analysis to test the hypotheses regarding all latent variables and their relationships. The results of the study show that usefulness, ease of use, and brand image of fintech services significantly influence users' attitudes toward fintech adoption. However, trust, perceived risk, and government support do not significantly influence users' attitudes toward adopting fintech. Moreover, attitude and shariah compliance have a significant effect on users' intention to adopt fintech services. This study adds to the existing literature on fintech service adoption by providing a comprehensive overview of the determinants of user attitudes by combining the concepts of trust in fintech services with TAM.
Interpretasi Global Hadis Rukyat Hilal Rusmin, Pranoto Hidaya; Rohman, Arief Syaichu; Herdiwijaya, Dhani; Khaerani, Izzah Faizah Siti Rusydati; Pahlevi, Reza; Darmawan, Dadang
Mutawatir : Jurnal Keilmuan Tafsir Hadith Vol. 7 No. 1 (2017): JUNI
Publisher : Department of Qur'an dan Hadith Faculty of Ushuluddin and Philosophy UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.584 KB) | DOI: 10.15642/mutawatir.2017.7.1.105-139

Abstract

Before Islamic Calendar begins, Muslims were used to wait for the earliest visible crescent (hilâl), which marks the beginning of Ramadan. The determination of the beginning of Ramadan is based on the rukyat al-hilâl hadith. Because the hilâl visibility on the earth surface is not the same, it results the differences on the beginning of Ramadan fasting. In addition, the sighting hilâl method can only determine the next 29 days, it cannot reach for the next month and even for the next year. These are the main reasons for re-interpretation of the rukyat al-hilâl hadith from global perspective. From this study, it is found that the context in the Qur’an, related to the Ramadan fasting, is fasting in one full month, 29 or 30 days, according to the duration of the lunar synodic cycle. However, the condition of the people and the science at that time has not developed yet, which is the cause of calculation (h}isâb) verses in the Qur’an cannot be used. When they have developed, the calculation verses in the Qur’an can be used to determine the number of days in a calendar month. This will produce a global calendar for mankind.
The Digital Spirituality and Emotional Da’wah: An Interpretation of Religious Symbols in “Qalbi Fii Madinah” Pahlevi, Reza
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 9 No. 1 (2026): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/muharrik.v9i1.9676

Abstract

The development of technology and culture has transformed Islamic da'wah from conventional forms into creative and emotional expressions, notably through religious songs. The song “Qalbi Fii Madinah” by Maher Zain and Harris J represents contemporary Islamic music embedded with spiritual symbols and da'wah messages. This study aims to analyze the song as a medium of da'wah by interpreting the religious symbols in its lyrics and visuals, and assessing their compatibility with Islamic da'wah principles. This research employs a descriptive qualitative method using content analysis. The primary analytical framework is built upon Charles Sanders Peirce’s semiotic triadic model representamen, object, and interpretant, while Clifford Geertz’s cultural theory of symbols is utilized strictly as a subordinate contextual reference. Additionally, a normative analysis grounded in Islamic jurisprudential principles is applied to evaluate the permissibility and ethical boundaries of the song's artistic expression. The findings show that the song presents religious symbols representing love for the Prophet Muhammad, longing for Madinah, and an invitation to strengthen spiritual awareness. Normatively, the song aligns with the principles of da'wah bil hikmah and mau'izah hasanah, as its messages are conveyed through ethical, gentle, and spiritually meaningful expressions without contradicting sharia values. Therefore, “Qalbi Fii Madinah” serves as a valid contemporary form of Islamic da'wah that effectively communicates religious values through a structured symbolic and aesthetic musical framework.
Co-Authors A.A. Ketut Agung Cahyawan W Adisa, Meyralda Dara Aditama, Yogi Agung Kurniawan al- Gozi, Ahmed AL-IRSYAD, MUHAMMAD Ali Noer Zaman Alvarino, Akbar Muzakki Amanda, Putri An-Khofiyya, Nida Andika Setiawan, Andika Anisa Oktavia antika sari, sindy Arief Syaichu Rohman, Arief Syaichu Arry Rodjani Aulia, Dany Ayu Nabila, Rina Azrilia, Siti Baruna, Arys Hasta Berliana, Farida Bustomi, Yazid Cecep Effendi Dadang Darmawan Dea Aflah Samah Dedi Junaedi Dekasari, Yessy Dekasari Dewi Kurniawati Dewi, R. Retna Kinanti Dhayan, Hana Dian Puspitaningtyas Laksana Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji Edi Surya Negara Elysia, Jennie Fredella Euis Eti Rohaeti Faisal, Daffa Fathullah, Dzulham Fauzianty Putri Salvatianty Febrian, Revi Fitri Annisa, Dona Fitriani, Amelia Salsabila Ghaisani, Annisa Gunawan, Tedi Gupron, Mochamad Alfin Hafizhah, Nabila Alifatus Hartanti, Sri Hasibuan, Anni Aisyah Herdiwijaya, Dhani Herdiwijaya, Dhani Hikmawati, Dinda Indana Tri Rahmawati Irfan Wahyudi izky, Alfaroel Kriscahyanti, Sila Kustiana, Refina Latifah Juni Kusuma Hati, Kusuma Leby, Arrasyifah Linna Oktaviana Sari Madihah Syahnevi, Salwa Manuardi, Ardian Renata Masyita Suherman , Maya Maya Masyita Suherman Movi Riana Rahmawanti Muhammad Izman Herdiansyah Muhammad Jafar, Muhammad Nadya Eka Putri Nahry Nahry Nasution, Andra Nurfauziah, Ula Nurul Fauzia, Azni Okta Sari, Resti Paramita, Farah Pranoto Hidaya Rusmin Putra, Candra Galang Gemilang Putri, Fatiya Rizka Rabbani, Muhammad Fahmi Rachmawati, Windi Chusniah Raharja, Putu Angga Risky Rahayu, Nurhadianty Rahman Indra Kesuma Ramadhani Muliaqalbi, Putri Ramadhani, Susan Ridwan, Wachid Rima Irmayanti, Rima Risani, Annisa Riyadhul Fajri Rusydati Khaerani , IzzahFaizah Siti Saeful Mujab Salsabila, Aprilianti Samsudin, Asep Septa Katmawanti, Septa Setiawan, Muhammad Arief Sharoni, Siti Khuzaimah Ahmad Siddik, Riesa Siddik, Riesa Rismawati Siti Fatimah Situmorang, Gerhard Renaldi Sri Mulyati Syafitri, Dhiya Syarifuddin Syukur, Syarifuddin Tata Sutabri Teti Sobari, Teti Ulfa M. , Mahdalena Ummu Salma Al Azizah Vianaza, Vianaza Wahyuni, Oktavia Sri Wijaya, Habibi Hadi Williya Novianti Yulindisti, Elga Zahro, Nimas Dewi Aninatus Zulkifli Zulkifli Zulpahmi, Zulpahmi