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All Journal Jurnal Ekonomi Jurnal Kedokteran Gigi Universitas Padjadjaran Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS community: Pengawas Dinamika Sosial JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Business Innovation and Entrepreneurship Journal Padjadjaran Journal of Dental Researchers and Students JUSTISI Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Samudra Ekonomika Indonesian Journal of Computing, Engineering, and Design Jurnal Kewarganegaraan Journal Economic and Strategy (JES) Jurnal Investasi Islam JaManKu : Jurnal Manajemen dan Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Jurnal Dehasen Untuk Negeri International Journal of Science and Environment Journal of Entrepreneur and Business Jurnal Abdimas Indonesia Krigan: Journal of Management and Sharia Business Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Semesta Ilmu Manajemen dan Ekonomi Computer & Science Industrial Engineering Journal Jurnal Cakrawala Akademika Jurnal DIskresi
Muhammad Zulkarnain
Politeknik Negeri Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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PERAN DKPP DALAM PENYELESAIAN PELANGGARAN ETIK PENYELENGGARAAN PEMILU Zulkarnain, Muhammad; Ningsih, Nanik Prasetyo
JUSTISI Vol. 9 No. 3 (2023): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v9i3.2741

Abstract

The implementation of elections is a fulfillment of the political rights of the people. In order to realize people's sovereignty, a code of ethics for organizing elections was formed which was under the authority of the DKPP. DKPP plays an important role in violations of the implementation of elections in Indonesia, this study aims to analyze the role of DKPP in violations of the implementation of elections. This research is normative legal research. The results of the study show that: The role of the DKPP in the event of a violation will be responsive and responsive to all complaints, as an example can be seen from the two decisions that the author analyzed even though there were results that rejected the complainant's complaint but all of them still went through the problem solving procedure. According to the author, DKPP has carried out its role based on the two decisions above. But regarding the sanctions against the accused, according to the author, it needs to be updated so that it will have a deterrent effect on the accused. Keywords: Settlement of Violations of the Code of Ethics; General Elections; DKPP.
EFFECT OF E-WOM AND PERCEIVED VALUE ON PURCHASE DECISIONS Zulkarnain, Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 5 No 2 (2021) : Vol.5 No.2 Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v5i2.3422

Abstract

This study was conducted with the aim of analyzing the effect of e-wom and perceived value on purchasing decisions at the Shopee online store for consumers in Langsa City. The study used primary data sourced from research questionnaires. The study used a sample of 96 people with data analysis methods using multiple linear regression equations, t test, F test and R2 test. The results of the study show that e-wom and perceived value have a positive and significant effect on purchasing decisions made by consumers at the Shopee online store. Keywords: e-wom; value perception, purchase decision, Shopee
THE EFFECT OF TAXES AND LEVIES ON LOCAL ORIGINAL REVENUES IN CITY GOVERNMENTS IN ACEH PROVINCE IS VIEWED FROM AN ISLAMIC PERSPECTIVE Zulkarnain, Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5215

Abstract

THE EFFECT OF TAXES AND LEVIES ON LOCAL ORIGINAL REVENUES IN CITY GOVERNMENTS IN ACEH PROVINCE IS VIEWED FROM AN ISLAMIC PERSPECTIVE Abstract Purpose: This study aims to investigate the impact of taxes and fees on the local revenue of five city governments in Aceh Province, examining it from an Islamic perspective Design/methodology/approach: The research adopts a quantitative descriptive approach, utilizing panel data with a cross-section of five city governments (Banda Aceh, Sabang, Langsa, Lhokseumawe, and Subulusalam) and a time series spanning from 2008 to 2021. The data analysis employs panel data regression. Findings: The results reveal a significant influence of taxes and fees on regional revenue in the five city governments of Aceh Province. The coefficient of determination (R2) indicates that 81% of regional revenue can be explained by the variables of taxes and fees. However, it is important to note that the study has limitations, focusing solely on city governments and excluding the broader government of Aceh. Research limitations/implications: The limitations of this research include its exclusive focus on city governments and the omission of the entire Aceh government. Future studies could explore the broader regional context. Practical implications: The research provides valuable insights for city governments in enhancing the welfare of their constituents through local revenue generated from regional taxes and levies. Keywords: Tax, Retributions, Local Revenue, Islamic Perspective, Aceh Province. PENGARUH PAJAK DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAH KOTA DI PROVINSI ACEH DILIHAT DARI PERSPEKTIF ISLAM Abstrak Tujuan: Penelitian ini bertujuan untuk menyelidiki dampak pajak dan biaya terhadap pendapatan asli daerah dari lima pemerintah kota di Provinsi Aceh, memeriksanya dari perspektif Islam Desain/metodologi/pendekatan: Penelitian ini mengadopsi pendekatan deskriptif kuantitatif, memanfaatkan data panel dengan penampang lima pemerintah kota (Banda Aceh, Sabang, Langsa, Lhokseumawe, dan Subulusalam) dan rangkaian waktu yang mencakup dari 2008 hingga 2021. Analisis data menggunakan regresi data panel. Kesimpulan: Hasilnya menunjukkan pengaruh yang signifikan dari pajak dan biaya terhadap pendapatan daerah di lima pemerintah kota di Provinsi Aceh. Koefisien determinasi (R2) menunjukkan bahwa 81% dari pendapatan daerah dapat dijelaskan oleh variabel pajak dan biaya. Namun, penting untuk dicatat bahwa penelitian ini memiliki keterbatasan, hanya berfokus pada pemerintah kota dan mengecualikan pemerintah Aceh yang lebih luas. Keterbatasan / implikasi penelitian: Keterbatasan penelitian ini termasuk fokus eksklusifnya pada pemerintah kota dan kelalaian seluruh pemerintah Aceh. Studi masa depan dapat mengeksplorasi konteks regional yang lebih luas. Implikasi praktis: Penelitian ini memberikan wawasan berharga bagi pemerintah kota dalam meningkatkan kesejahteraan konstituen mereka melalui pendapatan daerah yang dihasilkan dari pajak dan retribusi daerah. Kata kunci: Pajak, Retributions, Pendapatan Daerah, Perspektif Islam, Provinsi Aceh.
Penerapan UTAUT untuk Mengukur Kepuasan Pelanggan Mobile Banking Perbankan Syariah Zulkarnain, Muhammad; Junita Safitri; Yulina Astuti
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.6879

Abstract

The ever-developing information technology requires that every element of society and companies must innovate and adapt. These developments are also used by banking companies and in this research Islamic banks. The purpose of this study was to determine the level of satisfaction of customers as customers of banks using the Unified Theory of Acceptance and Use of Technology (UTAUT) Model approach. Methods of data analysis using quantitative data with data analysis techniques using Path Analysis. The results of the analysis show an indirect relationship to a significant proposition, among which a significant indirect effect is Interest in using Mobile Banking (BI) affects Bank Customer Satisfaction (CS) through the Use of Mobile Banking (AU) positively and significantly. Facilitating Conditions affect Bank Customer Satisfaction (CS) through the actual use of mobile banking (AU). Social influence (SI) affects the actual use of Mobile Banking (AU) through the interest to use Mobile Banking (BI) in a positive and significant way. In addition, Social Influence (SI) also affects Bank Customer Satisfaction (CS) through the actual Mobile Banking Use (AU) variable positively and significantly
Layanan Webform Terhadap Kepuasan Nasabah Dimoderasi Pengetahuan (Studi Pada Nasabah BSI di Kota Palembang) Zulkarnain, Muhammad; Nurul Ilma Hasana Kunio; Marti Utari; Ahmad Ari Gunawan Sepriansyah; Ade Sukmawati
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 1 (2024): Vol. 8 No.1 Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i1.8434

Abstract

This research aims to determine the effect of webform on customer satisfaction with knowledge as a moderating variable. The data analysis method uses quantitative with a questionnaire data source with a sample size of 100 samples. Data analysis uses Moderated Regression Analysis (MRA). The research results obtained a constant value of 2.078 indicating customer satisfaction before being influenced by the webform variable. Then the regression coefficient value of 0.532 The results of the t-test obtained a t-sig value < α5% (0.05), namely 0.000 < 0.05 and it can be stated that web form has a significant effect on customer satisfaction. The MRA test results show that knowledge is a quasi-moderator or pseudo-moderator variable between the dependent variable customer satisfaction and the independent variable webform.
Kinerja Usaha Mikro: Analisis Pengaruh Pembiayaan dan Karakteristik Kewirausahaan Zulkarnain, Muhammad; Aurantia Marina; Mukarramah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9969

Abstract

The research was conducted with the object being microenterprises in Ilir Barat District, Palembang City. Purpose of the research is to reveal wheather the performance of microenterprises is influenced by financing and entrepreneurial characteristics. The method used is quantitative. While primary data sourced from a research questionnaire with a sample of 98 respondents. The data analysis technique uses multiple linear regression equations. The results of the study obtained financing and entrepreneurial characteristic, both partially and simultaneously significant to the performance of microenterprises in Ilir Barat District, Palembang City. Financial institutions need to design financing schemes that are flexible and in accordance with the needs of micro businesses to support business growth.
Analisis Pertimbangan Hakim dalam Menjatuhkan Putusan terhadap Pelaku Tindak Pidana dengan Sengaja Membuat Gelap Asal Usul Seseorang (Studi Putusan Nomor 94/Pid.B/2021/Pn.Kla) Jainah, Zainab Ompu; Zulkarnain, Muhammad
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3278

Abstract

AbstrakPerbuatan pemalsuan dapat dikategorikan pertama-tama dalam kelompok kejahatan penipuan, tetapi tidak semua perbuatan penipuan adalah pemalsuan. Perbuatan pemalsuan tergolong kelompok kejhatan penipuan apabila seseorangmemberikan gambaran tentang sesuatu keadaan atas sesuatu barang atau surat seakan-akan itu asli atau kebenaran tersebut dimilikinaya. Metode penelitian secara yuridis normatif dan empiris, menggunakan data sekunder dan data primer, yang diperoleh dari studi kepustakaan dan studi lapangan, dan analisis data dengan yuridis kualitatif. Pengambilan keputusan sangat dipertukan putusan yang akan dijatuhkan kepada pemakai Identitas palsu adalah orang-orang yang tingkat kemakmurannya tinggi dimana seseorang tersebut ingin mencapai suatu tujuan atau jabatan tertentu. Hakim harus dapat mengelola dan memproses data-data yang diperoleh selama proses persidangan dalam hal bukti-bukti, keterangan saksi, pembelaan, serta tuntutan Jaksa Penuntut Umum maupun muatan psikologis. Sehingga yang akan dijatuhkan kepada terdakwa dapat didasari oleh tanggung jawab, keadilan, kebijaksanaan, dan profesionalisme. Masyarakat yang selalu memegang teguh adat istiadat hendaknya tetap mematuhi peraturan yang berlaku, karena sesuatu yang diperoleh dengan cara yang tidak baik akan tetap menimbulkan kerugian bagi diri sendiri dan orang lain. Diharapkan kepada jangan memisahkan adat istiadat dengan norma-norma yang berlaku. Majelis hakim telah menjatuhkan pidana penjara 1 (satu) tahun 3 (tiga) bulan, maka diharapkan kepada majelis hakim agar dapat mengoptimalkan penjatuhan sanksi, seperti sanksi sosial yang bertujuan memberikan edukasi mengenai perbuatan yang dapat merugikan orang lain di dalam masyarakat.Kata Kunci: Pertimbangan Hakim; Pelaku Tindak Pidana; Dengan Sengaja; Membuat Gelap Asal Usul Seseorang. AbstractCounterfeiting can be categorized first of all in the category of fraud crimes, but not all fraudulent acts are forgeries. The act of forgery is classified as a group of fraudulent crimes if someone gives a description of a situation regarding an item or letter as if it were genuine or the truth belongs to him. The research method is normative and empirical juridical, using secondary data and primary data, obtained from literature studies and field studies, and juridical qualitative data analysis. Decision-making is highly dependent on decisions that will be handed down to users. False identities are people with a high level of prosperity where the person wants to achieve a certain goal or position. In the case raised by the author, the person who ordered to enter the false identity into the letter was due to compulsion due to the circumstances that happened to his child. Defendant. The judge must be able to manage and process the data obtained during the trial process in terms of evidence, witness statements, defense, and demands of the Public Prosecutor as well as psychological content. People who always adhere to customs should continue to comply with applicable regulations, because something obtained in a bad way will still cause harm to themselves and others. It is hoped not to separate customs from prevailing norms. The panel of judges has imposed a prison sentence of 1 (one) year and 3 (three) months, so it is hoped that the panel of judges can optimize the imposition of sanctions, such as social sanctions aimed at providing education about actions that can harm other people in the community.Keywords: Judge's Consideration; Criminal Acts; Purposely; Darkening Someone's Origin
Methods to Increase Microalgae Carbohydrates for Bioethanol Production Ali, Esam Abu Baker; Idris, Muhammad; Irianto, Irianto; Zulkarnain, Muhammad; Alam, Syah; Amanah, Ayu; Firman, La Ode Muhammad; Mustika, Donny
Indonesian Journal of Computing, Engineering, and Design (IJoCED) Vol. 4 No. 2 (2022): IJoCED
Publisher : Faculty of Engineering and Technology, Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35806/ijoced.v4i2.301

Abstract

Compared to traditional lignocellulose biomass, microalgae contain little or no lignin. Traditionally, bioethanol production from microalgae undergoes three major steps: (i) pretreatment; (ii) polysaccharides hydrolysis into simple sugars; and (iii) sugar conversion into bioethanol by fermentation. Microalgae convert sunlight, water, and CO2 into algal biomass. Diatoms, green algae, bluegreen algae, and golden algae are four main classes of microalgae, whereas the two main species of algae are filamentous and phytoplankton algae. Microalgae convert solar energy efficiently, producing an enormous number of various metabolites. Many studies have been conducted to convert microalgae into various biofuels, such as biodiesel, bioethanol, biohydrogen, and biogas. However, compared to biodiesel, bioethanol production from algae throughfermentation consumes less energy with its simplified process. Considering these advantages, a number of potential applications for microalgae have been proposed and developed. Despite the promising of bioethanol from microalgae, it still has a number of obstacles, such as the low fermentable carbohydrate content of microalgae. This article intends to discuss the methods to increase microalgae carbohydrates thoroughly. To solve this problem, several nutritional starvations/limitations, like nitrogen and phosphorous starvation, are currently being considered in this paper.
Co-Authors AD. Basniwati Ade Sukmawati Adillah, Afif Ahmad Ari Gunawan Sepriansyah Ahmad Zarkasih Ali, Esam Abu Baker Amanah, Ayu Amirullah Amirullah Arfriani Maifizar Astuti, Yulina Aulya, Tara Azwar Azwar Chintya Winda Natalia Butar Butar Cindy Yolanda Cindy Yolanda Devani, Ferizka Tiara Egga Asoka Eka Rizki Meiwinda Ekawati, Linda Erni Wiriani Erni Wiriani Fauza Pratama febi febi Firman, La Ode Muhammad Fitriana Novianti , Eka Hasibuan, Rahmawaty Indri Ariyanti Irianto Irianto Jumriantunnisah, Nur Junita Safitri Khairul Umam Krisniawati Krisniawati Krisniawati Krisniawati Krisniawati Krisniawati Lailatur Rahmi Lucyana Lucyana, Lucyana M. Aris Ganiardi Marina, Aurantia Marti Utari Marti Utari Melya Husna Muhammad Idris mukarramah MUKARRAMAH Mukarramah Mukarramah, Mukarramah Mustika, Donny Naysella, Ghea Ningsih, Nanik Prasetyo Nur Jumriantunnisah Nur Jumriatunnisah Nurul Ilma Hasana Kunio Rahayu Ningsih Ridwan Effendi Ridwan Effendi Rizal P Lubis Rusnan Rusnan Sabrina, Zaizafun Sirait, Ganda Siti Wahyuni Sulastriani Sumaizar Syah Alam Syariful Maliki T.M. Iqbal Chaira Wilda Tri Handayani Wulandari, Safutri Yulina Astuti Yulina Astuti Yulina Astuti Yuni Paramita, Restika Zainab Ompu Jainah