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Jurnal GeoEkonomi Jurnal Ilmiah Manajemen dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Sains Riset Otopro Media Agribisnis TSAQOFIYA : Jurnal Pendidikan Bahasa dan Sastra Arab Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Strukturasi: Jurnal Ilmiah Magister Administrasi Publik TIN: TERAPAN INFORMATIKA NUSANTARA Mazahibuna: Jurnal Perbandingan Mazhab Marine Kreatif Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Penegakan Hukum dan Keadilan Jurnal Riset Pendidikan MIPA JISO : Journal of Industrial and Systems Optimization Jurnal Teknik Informatika (JUTIF) Indomera : Jurnal Magister Manajemen Journal of System and Computer Engineering Jurnal Nukleus Peternakan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Agrokompleks STAND : Journal Sports Teaching and Development Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Jurnal Terapan Manajemen dan Bisnis Juvenil: Jurnal Ilmiah Kelautan dan Perikanan Journal of Coastal and Ocean Sciences Jurnal Sosial dan Teknologi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) DEVOSI PAMALI: Pattimura Magister Law Review Abditeknika - Jurnal Pengabdian Kepada Masyarakat jeti Jurnal Agrisistem Journal of Community Practice and Social Welfare (JaCiPS) Rengganis Jurnal Pengabdian Masyarakat Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab AJAD : Jurnal Pengabdian kepada Masyarakat Sulawesi Tenggara Educational Journal International Journal of Science and Society (IJSOC) Golden Ratio of Mapping Idea and Literature Format AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Media Public Relations Inovasi Pendidikan Fisika International Journal of Informatics, Economics, Management and Science Public Administration Journal (PAJ) Sahid Development Journal: Jurnal Pengabdian Kepada Masyarakat Perbankan Syariah Sahid Banking Journal Jurnal HPT (Hama Penyakit Tumbuhan) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Abdi Masyarakat Humanis Wahana Malcom: Indonesian Journal of Machine Learning and Computer Science Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Pendidikan Islam Jumper : Journal of Educational Multidisciplinary Research Jurnal Indonesia Sosial Sains Indonesian Journal of Community Services Cel Aceh International Journal of Science and Technology E-JRM Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Priviet Social Sciences Journal Jurnal Kebidanan, Keperawatan dan Kesehatan (J-BIKES) Jurnal Kedokteran Hewan Paradoks : Jurnal Ilmu Ekonomi PASCIDEV: Pasundan Social Science Development Cendekia: Journal of Law, Social and Humanities JAMAS: Jurnal Abdi Masyarakat Jurnal Bisnis Corporate Lentera ILTEK : Jurnal Teknologi Matemar Jurnal JRIIN :Jurnal Riset Informatika dan Inovasi JPKO Jurnal Pendidikan dan Kepelatihan Olahraga Jurnal Sistem Informasi dan Manajemen SEWAGATI: Jurnal Pengabdian Kepada Masyarakat Enigma in Education PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON DATA SCIENCE AND OFFICIAL STATISTICS International Conference on Islamic Economic Jurnal Cendekia Ihya Parjhuga : Jurnal Penelitian dan Pengembangan Daerah Horizon: Indonesian Journal of Multidisciplinary Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Advances in Management & Financial Reporting In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan jurnal proteksi tanaman tropika The Journal Of Socio Legal and Islam Law Islamic Banking & Economic Law Studies Journal of Fisheries & Marine The Indonesian Journal of General Medicine Journal of Islamic Education Management Research Jurnal Perikanan Terpadu Journal of Aceh Aquatic Sciences Journal of Animal Research in Wetland Ecosystem DIPANEGARA KOMPUTER SISTEM INFORMASI (DIPAKOMSI) Lire Journal (Journal of Linguistics and Literature) Studia Ekonomika Jurnal Mesin Sains Terapan Panicgogy International Journal KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat Proceeding International Conference on Education JIO: Jurnal Inovasi Olahraga SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Computer & Science Industrial Engineering Journal Jurnal Rekayasa Mesin JURNAL SAUDAGAR INDONESIA MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis AbdiMuh: Jurnal Pengabdian Masyarakat Jurnal Sipil Sains Terapan CSID Journal of Infrastructure Development Jurnal Ilmiah Administrasi Publik EUNOIA: Jurnal Pengabdian Masyarakat
MUHAMMAD RIZAL
Bagian Klinik Hewan, Fakultas Kedokteran Hewan, Universitas Udayana, Bali
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Insan Kamil-Oriented Islamic Higher Education in Society 5.0: A Systematic Literature Review of Digital Transformation, Curriculum Integration, and Value-Based Islamic Leadership Rizal, Muhammad; Ginanjar, Muhammad Hidayat; Nurhasan, Abdul Kodir; Dainuri, Muhamad Rifan
Jurnal Pendidikan Islam Vol. 14 No. 2 (2025)
Publisher : Faculty of Tarbiyah and Education, Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpi.2025.142.357-375

Abstract

Purpose – This study formulates an integrative conceptual model of Islamic education at Islamic Religious Higher Education Institutions (PTKIS) in the Society 5.0 era by linking the orientation of insan kamil, digital technology, an Islamic curriculum, and value-based Islamic leadership to prevent the reduction of education into a merely technical process and the risk of dehumanization. Design/methods/approach – The study used a conceptual design through a systematic literature review for the period 2020 to 2025. Searches were conducted in Scopus, Google Scholar, DOAJ, and accredited national journal portals using keywords related to Islamic education, insan kamil, Society 5.0, PTKIS, and digital transformation. Of 412 identified articles, 62 articles passed the inclusion criteria through title screening, abstract screening, and full review. Data were analyzed using thematic analysis and descriptive mapping. Findings – The literature was dominated by conceptual studies or literature studies (40 of 62; 65%), indicating a gap in empirical evidence. Four main themes were identified: integration of Islamic curriculum and pedagogy with technology; Islamic digital leadership and governance; adoption of key technologies and ethical dilemmas; and character and spirituality formation in digital spaces. The synthesis produced an Input-Process-Output-Outcome framework grounded in Islamic values and spirituality, with outputs of spiritual-moral, critical-intellectual, digital-technological, and social-collaborative competencies that lead to insan kamil. Research implications – This model guides PTKIS in integrative curriculum design, strengthening digital literacy and artificial intelligence ethics, developing e-leadership based on amanah, adil, and ihsan, and collaboration of the campus, family, and community ecosystems.
Optimalisasi Perawatan Refrigerant Unit Untuk Menghindari Kerusakan Bahan Makanan Pada Kapal Atco Noura Indah, Indah Sulita; Fauziah, Nor; Kurahmadan, Hidayat; Desferiansyah; Rizal, Muhammad
Jurnal Matemar (Manajemen dan Teknologi Maritim) Vol. 6 No. 2 (2025): Matemar Desember 2025
Publisher : LPPM Akademi Maritim Nasional Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59225/5pcm6b23

Abstract

Tujuan peneletitan ini adalah mengetahui optimalisasi perawatan Refrigerant Unit untuk menghindari kerusakan bahan makanan pada kapal Atco Noura, serta mengetahui faktor penyebab tidak terlaksananya perawatan Refrigerant Unit dengan baik. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa optimalisasi perawatan  Refrigerant Unit untuk menghindari kerusakan bahan makanan pada kapal Atco Noura belum terlaksana dengan baik disebabkan kurangnya pemahaman ABK mesin tentang perawatan mesin pendingin dan tidak tersedianya suku cadang di atas kapal. Selain itu kondensor tidak mendinginkan secara normal disebabkan kurangnya tekanan air laut yang masuk pada kondensor dan tersumbatnya pipa-pipa dalam kondensor. Kemudian thermostat tidak berfungsi dengan baik disebabkan thermostat sudah melebihi jam kerja (running hours) sehingga mempengaruhi kualitas bahan makanan. Sedangkan upaya yang dilakukan adalah dengan perawatan dan pemantauan kondisi Refrigerant Unit secara terus-menerus dan berkesinambungan atau terjadwal. Seperti melakukan perawatan pada kondensor, termostat, dan kompresor sesuai dengan buku petunjuk manual. Dengan demikian diharapkan kondisi dapat optimal dan terjaga. Perawatan juga harus selalu disertai kedisiplinan dari kru kapal sehingga perawatan dapat berjalan dengan baik dan benar.
Mapping Leadership Style and Decision-Making in Islamic Education: A Case Study of SDIT Salman Alfarisi Yogyakarta Niswah, Afa Akmala; Rizal, Muhammad; Hidayat, Muhamad Syukron
Journal of Islamic Education Management Research Vol. 3 No. 1 (2025): Islamic Education Management 5
Publisher : Islamic Education Management Study Program, Faculty of Tarbiyah and Education State Islamic University (UIN) Sunan Kalijaga Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiemr.2025.31-05

Abstract

Purpose – This study aims to identify and map the leadership style and decision-making process implemented at SDIT Salman Alfarisi Yogyakarta, focusing on the leadership of Mrs. Fauziah Andini as the Vice Principal for Public Relations. The primary objective is to understand how spiritual values influence leadership practices, governance structures, and organizational culture within an Islamic educational institution. Design/methods – The research employed a qualitative case study approach to explore leadership dynamics in depth. Data were collected through in-depth interviews, direct observation, and document analysis, enabling triangulation and contextual understanding of leadership practices and decision-making processes. Thematic analysis was used to interpret data and construct conceptual linkages between spirituality, professionalism, and governance. Findings – The findings reveal that Mrs. Andini’s leadership harmonizes administrative competence, moral integrity, and spiritual consciousness, forming a faith-based yet professional model of leadership. Leadership is perceived as a spiritual mandate rather than a mere managerial function, characterized by collective, empathetic, and reflective decision-making. Success functions as a driver for innovation, while failure serves as an opportunity for introspection and improvement, fostering a collaborative and adaptive organizational culture. Research implications/limitations – This study highlights the transformative potential of spiritually grounded leadership in enhancing institutional effectiveness, participatory governance, and moral integrity within Islamic educational contexts. Nevertheless, its single-case design limits the generalizability of findings. Future research should adopt comparative or multi-site approaches across various Islamic schools and cultural settings to assess the broader applicability and long-term outcomes of faith-informed leadership models. Practical implications – The study suggests that leadership development programs in Islamic education should integrate spiritual intelligence, ethical reasoning, and participatory management to cultivate leaders who are both competent and morally grounded. Additionally, institutional policies should reinforce transparent communication, teamwork, and shared accountability to strengthen trust and organizational resilience. Originality/value – This research contributes to the academic discourse on Islamic educational leadership by presenting an empirical model of faith-informed leadership that integrates spirituality, professionalism, and ethical governance. It offers a unique framework illustrating how spiritual consciousness can be operationalized within modern educational management to enhance sustainability, innovation, and moral excellence in Islamic institutions.
Model Deteksi Pemborosan Energi Listrik Rumah Tangga Berbasis Algoritma Autoencoder dengan Konsep Internet of Things: Household Electricity Waste Detection Model Based on Autoencoder Algorithm with Internet of Things Concept A, Sriwahyuningsih Piu; Rizal, Muhammad; Itasari, Maya
MALCOM: Indonesian Journal of Machine Learning and Computer Science Vol. 6 No. 1 (2026): MALCOM January 2026
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/malcom.v6i1.2338

Abstract

Penelitian ini menyajikan pendekatan unsupervised untuk mendeteksi pemborosan energi listrik rumah tangga dari fitur jendela waktu berbasis IoT menggunakan Autoencoder (AE). Pipeline meliputi imputasi median, normalisasi RobustScaler, pemisahan berbasis waktu (70/15/15), pelatihan AE dengan AdamW dan early stopping, serta ambang adaptif per-rumah dari persentil 99,5% error rekonstruksi. Evaluasi dilakukan pada dataset energi listrik (23.028 window; dua rumah, dua kanal) dengan fitur statistik tegangan, arus, daya, faktor daya (rata-rata/deviasi standar/p95), slope, dan transien. Grid search memilih AE dangkal (depth=1, width=128, bottleneck=16, dropout=0, ReLU, lr=1e-4, wd=1e-5). Pada test set (n=3.455), rerata error rekonstruksi sebesar 3,17×10?³. Dengan treshold per-rumah (homeA=0,0634, homeB=0,0859), sistem menandai ~0,52% window sebagai pemborosan/anomali, dengan insidensi lebih tinggi pada homeA (0,81%) dibanding homeB (0,23%). Atribusi error per-fitur menonjolkan metrik faktor daya serta slope/variabilitas tegangan, arus, dan daya, pola yang konsisten dengan beban tidak efisien atau switching mendadak. Metode ini siap dioperasikan pada ekosistem IoT dan memberikan indikator yang dapat ditafsirkan untuk tindakan penghematan tanpa memerlukan label.
Regional Clustering of Food Insecurity to Support the Attainment of SDG 2: Zero Hunger through Machine Learning Approaches Nuradilla, Siti; Saputra, Wawan; Rizal, Muhammad
Proceedings of The International Conference on Data Science and Official Statistics Vol. 2025 No. 1 (2025): Proceedings of 2025 International Conference on Data Science and Official St
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/icdsos.v2025i1.475

Abstract

Food security remains a persistent development challenge in Indonesia, with regional disparities posing significant barriers to achieving equitable access to nutritious and sufficient food. This study aims to classify and cluster districts and cities in Indonesia based on their food security vulnerability levels, thereby supporting the attainment of SDG 2: Zero Hunger. We employed a machine learning approach using a dataset of 514 regions and nine food security indicators sourced from national databases. The classification phase compared three algorithms, Random Forest, XGBoost, and LightGBM, under multiple data preprocessing scenarios, including outlier handling (IQR and Isolation Forest) and class balancing (SMOTE). LightGBM with IQR preprocessing delivered the best performance, achieving an accuracy and F1-score of 0.984. For clustering, DBSCAN and HDBSCAN were applied using the six most important features identified by the classifier. DBSCAN showed slightly better performance based on Silhouette Score (0.5639), resulting in three regional groupings: food-secure, highly vulnerable, and outlier regions. The analysis revealed that socio-economic factors and access to basic infrastructure remain critical determinants of food insecurity. The results underscore the importance of data-driven approaches in policy formulation and highlight the value of machine learning in producing more targeted, efficient, and adaptive food security interventions in Indonesia.
Peningkatan ketrampilan nelayan tradisional Desa Ujong Drien melalui teknologi budarjan (bubu dasar jaring) berbasis sumberdaya lokal Fuadi, Afdhal; Rizal, Muhammad; Rusdi, Rusdi; Fajri, Ilham; Ujirta, Randi; Yuslil, Adima
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.36671

Abstract

AbstrakSalah satu kabupaten yang berada di WPP 572 adalah kabupaten Aceh Barat dengan manyoritas sebagai nelayan tradisional sebagai pelaku usaha penangkapan ikan salah satunya adalah Desa Ujong Drien. Kelompok nelayan tradisional Desa Ujong Drien melakukan penangkapan ikan di perairan dibawah 12 mil laut, sehingga hasil tangkapan ikan yang diperoleh relatif kecil jika dibandingkan dengan kapal perikanan yang berukuran <5 GT melakukan penangkapan ikan di perairan laut lepas. Selama ini kelompok nelayan tradisional Desa Ujong Drien masih menggunakan alat tangkap sederhana untuk penangkapan ikan demersal yaitu dengan hand line dan gill net, sehingga nelayan tersebut memerlukan waktu yang lama untuk melakukan operasional penangkapan ikan, hasil tangkapan yang belum pasti dan dapat meningkatkan penggunaan BBM. Oleh karena itu perlu adanya teknologi BuDarJan (Bubu Dasar Jaring) untuk meningkatkan hasil tangkapan ikan demersal. Metode pelaksanaan kegiatan yaitu dengan pendidikan melalui penyuluhan, pelatihan, dan pendampingan. Pelaksanaan kegiatan dilakukan mulai dari memberikan sosialisasi dan edukasi, pelatihan pembuatan BuDarJan, dan monitoring hasil kegiatan. Adanya ketertarikan nelayan tradisional Desa Ujong Drien yaitu sebanyak 36 dari 40 nelayan untuk menggunakan teknologi BuDarjan sebagai alat penangkapan utama untuk menangkap ikan demersal. Hasil pelaksanaan monitoring dan evaluasi terjadi peningkatan pengetahuan sebanyak  75% dan 85% peningkatan ketrampilan dalam pembuatan teknologi BuDarJan sebanyak 40 nelayan sebagai penerima manfaat langsung. Kata kunci: budarjan; keterampilan; nelayan tradisional; peningkatan. AbstractOne of the districts in WPP 572 is West Aceh, with a majority of traditional fishermen as fishing business actors, one of which is Ujong Drien Village. The traditional fishing group of Ujong Drien Village catches fish in waters below 12 nautical miles, so the fish catch obtained is relatively small when compared to fishing vessels measuring <5 GT that catch fish in open sea waters. So far, the traditional fishing group of Ujong Drien Village still uses simple fishing gear for catching demersal fish, namely hand lines and gill nets, so that these fishermen need a long time to carry out fishing operations, the catch is uncertain, and fuel consumption can increase. Therefore, it is necessary to have BuDarJan (Net Bottom Trap) technology to increase demersal fish catches. The implementation method is educational through outreach, training, and mentoring. This includes outreach and education, training on creating BuDarJan, and monitoring the results of the activities. There is interest from traditional fishermen of Ujong Drien Village, namely 36 out of 40 fishermen, in using BuDarjan technology as the main fishing tool for catching demersal fish. Monitoring and evaluation results showed a 75% increase in knowledge and an 85% increase in skills in using BuDarJan technology for 40 fishermen, who directly benefited. Keywords: budarjan; skills; traditional fishermen; improvement.
Pendampingan Penerapan Inovasi Program HSE dalam Peningkatan Keselamatan Kerja di Industri Pertambangan Rizal, Muhammad; Juanto, Juanto
Journal of Community Practice and Social Welfare Vol. 5 No. 2 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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

Abstract

Industri pertambangan merupakan sektor dengan tingkat potensi bahaya kerja yang tinggi, sehingga penerapan program Keselamatan dan Kesehatan Kerja, yang juga dikenal sebagai Health, Safety, and Environment (HSE), menjadi komponen strategis dalam menciptakan lingkungan kerja yang aman dan mendukung kinerja operasional. Salah satu perusahaan pertambangan berskala besar di Indonesia masih menghadapi tantangan serius dalam aspek keselamatan kerja, yang tercermin dari masih ditemukannya insiden kecelakaan meskipun sistem manajemen HSE telah diterapkan secara terstruktur. Kondisi ini menunjukkan bahwa efektivitas program HSE tidak hanya ditentukan oleh keberadaan sistem formal, tetapi juga oleh kemampuan organisasi dalam mengembangkan inovasi yang dapat membentuk perilaku keselamatan kerja secara adaptif di lingkungan berisiko tinggi. Penelitian ini bertujuan untuk mengkaji bentuk-bentuk inovasi dalam penerapan program HSE, khususnya melalui pemanfaatan teknologi seperti perangkat wearable dan sistem pelaporan berbasis digital, dalam mendukung peningkatan kesadaran serta perilaku keselamatan kerja. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan deskriptif-kualitatif, melalui analisis terhadap jurnal ilmiah, laporan keberlanjutan perusahaan, serta dokumentasi insiden keselamatan kerja pada perusahaan pertambangan tersebut dalam beberapa tahun terakhir. Hasil kajian menunjukkan bahwa penerapan inovasi teknologi dalam program HSE berpotensi memperkuat sistem pengawasan dan pemantauan kondisi pekerja secara real-time, meningkatkan kesiapsiagaan terhadap potensi bahaya, serta mendorong terbentuknya budaya kepatuhan terhadap prosedur keselamatan. Namun demikian, tingkat keberhasilan implementasi sangat dipengaruhi oleh kesiapan budaya organisasi, kualitas pelatihan keselamatan, serta peran aktif manajemen dalam mendukung perubahan perilaku kerja. Temuan ini menegaskan bahwa pemanfaatan teknologi dalam program HSE perlu diintegrasikan secara holistik dengan pendekatan yang berfokus pada aspek manusia agar sistem keselamatan kerja dapat berjalan secara adaptif dan berkelanjutan dalam konteks industri pertambangan di Indonesia.
Implementasi Metode Fisher-Yates Shuffle Dan Metode Finite State Machine Pada Game Edukasi Untuk Meningkatkan Minat Belajar Siswa Anak Sekolah Dasar Rizal, Muhammad; Rozzi Kesuma Dinata; Zahratul Fitri
Jurnal Elektronika dan Teknologi Informasi Vol 7 No 1 (2026): Maret 2026
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5201/jet.v7i1.582

Abstract

The use of educational games as interactive learning media is one solution to increase learning motivation and understanding among elementary school students. This study aims to implement the Fisher–Yates Shuffle (FYS) and Finite State Machine (FSM) methods in the development of a Unity-based educational game for Natural Sciences (IPA) and Social Sciences (IPS), and to evaluate its effectiveness in improving students’ learning outcomes. The system was developed using the Multimedia Development Life Cycle (MDLC), which consists of concept, design, assembly, testing, and distribution stages. FYS was applied to randomize quiz questions and answer options, while FSM was used to manage game flow and scene transitions in a structured manner. System testing was conducted using black-box testing, and learning effectiveness was evaluated through pre-test and post-test involving grade III and IV elementary school students. The results indicate an increase in students’ average scores after using the educational game, with improvement percentages ranging from 22% to 25%. In addition, teacher questionnaire results show that the game is feasible, easy to use, and beneficial as a supporting learning medium. Therefore, the developed Unity-based educational game is effective in enhancing students’ understanding of IPA and IPS subjects
Imam Al-Shafi'i's Thought About Human Obligations and Rights in Islamic Law Rizal, Muhammad; Bahri, Abdul Halem
Mazahibuna: Jurnal Perbandingan Mazhab VOLUME 4 ISSUE 1, JUNE 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/mh.vi.25461

Abstract

Human rights are topics that are constantly debated without a unified definition. Therefore, this study aimed to analyze human rights from the perspective of the Imam school of thought by using the analysis of Imam Al-Shafi’i. It adopted a qualitative approach using the library research method based on data management obtained from several pieces of literature. Furthermore, this study used a normative approach by adapting several books by Imam Al-Shafi’i. According to Imam Al-Shafi’I, human obligations and rights in Islamic law are inseparable, and Muslims should examine the past to comprehend the origins and evolution of these concepts. In addition, human rights are a basic concept, as seen in Al-Umm and Al-Risālah. These texts are quite unconventional for people to study human rights. The work and application imposed by Imam Al-Shafi’i are not different from what is explained by several figures of thinkers from the West. The application found a match after seeing several figures’ development of human rights thought. Therefore, contemporary Muslim scholars should prioritize the issue of human obligations and rights in providing legal solutions.
Earnings Management in the Manufacturing Industry in the Post-COVID-19 Era Ramlah, Ramlah; Rizal, Muhammad; Sujatmiko, Sujatmiko; Lutfi, Andi
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/qfmb2721

Abstract

This study aimed to evaluate the influence of deferred tax assets, deferred tax liabilities, and tax planning on earnings management from the perspective of government auditors. A quantitative approach was employed, utilizing a survey method with questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), incorporating Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (PLS-MGA) to assess the model's stability across groups and over time relative to the COVID-19 pandemic. The results revealed that deferred tax assets, deferred tax liabilities, and tax planning had no significant effect on earnings management practices. The multi-group analysis further demonstrated that the onset of the COVID-19 pandemic did not significantly moderate these relationships, indicating a high degree of structural stability in the model. These findings suggest that from an auditor's standpoint, tax-related indicators are not perceived as primary drivers of earnings management. This study highlights the importance of professional skepticism. It suggests that auditors may prioritize other risk factors over tax accounts when assessing potential financial reporting biases, regardless of external economic crises.
Co-Authors *, Suyuti ,, Sriwinar -, M Saleh A, Sriwahyuningsih Piu A.W., Jumiadi Abdul Karim Abdurachman, Iman Abrani Sulaiman Achmad, Dwi Isyana Afdhal Fuadi Afifah, A.Najiah Nurul Afniasari, Riza Afriana Agi Maulana, Tansyah Agusniar, Susi Ahmad Wijayanto Ahyuna Ahyuna, Ahyuna Aima Insana Akbar, Yuhaiyatul Akbardiansyah Akbardiansyah, Akbardiansyah Akhmad Fauzi Akhriana, Asmah Aksan, Muhammad Al Misbah, Iyan Al Mubarok, Ahmad Zakki AL-AZHAR AL-AZHAR Al-misbah, Iyan Alfarizi, Reyhan Alfarras, Bayu Alfiyah, Teti Ali Nurrakhmad Siregar, Ali Nurrakhmad Ali Sarong Ali, Mad Alimuddin, Hardiyanti Amaluddin Amaluddin, Amaluddin Amanda Amanda Aminuddin Kasim Aminuyati Amiruddin, M. Rudini Kurniawan Ananda Arifin, Camelia Andi Asvin Mahersatillah Suradi Andi Intan Purnamasari Andi Makkulawu Panyiwi Kessi Andi Saenong Andri Soemitra Anis Wahdi Anisah Anliza Rahmi, Amelia Annisa Aprilia Annisa Fitriana Annisa, Salma Anwar, Rahma Isartina Aos Kuswandi Aprizal Fikri Ar, Dhita Pratiwi Arbi Abdul Kahfi ARDIANSYAH ARDIANSYAH Ardianti, Dyah Ayu Ardila, Mesy Arief Boediono Arif Fadillah Arifin, Arham Arifin, Imamul Arifin, Suci Ramadhani Ariq, Muhammad Arismanto, Dimas Fahrul Putra Arismawati, Resti AS Aku, AS Asep Sopian Askar, Muhammad Ichfan Augustia, Annisa Elfina Awaliyah, Neneng Awan Setiawan Ayu, Wira Ayudhia Rachmawati Azhari Azhari Azis H, Abd Azka Rizkina Azzura B Purwantara B, Ceskakusumadewi Baehaqi Baharuddin Baharuddin Baharuddin, Megawaty Ceskakusumadewi Bahri, Abdul Halem Bahtiar, Akbar Bahtiyar, Saiul Balqis, Syafira Laras Bambang Sukarno Putra, Bambang Sukarno Barus, Dodi Berasa, Cukup Karina Bintal Amin Biyatmoko, d Budy Santoso Bulan, Ramayanty Che Hassan Che Haron Dahlan Dainuri, Muhamad Rifan Damayanti Damayati, Yuni Danie Indra Yama Danuaji, Muhammad Febryan Darmawan, I Wayan Angga Darwin Darwin Darwin Dasrul Dasrul Delyani, Rista Desferiansyah Dessy Yoswaty Dewa Atmaja, Diandra DEWI APRI ASTUTI Dewi B, Ceskakusuma Dewi Fithria Dewi, Aprianah Puspa Sari Dewi, Miswati Mailisa Kaila Dhafin, Ahmad Dhita Pratiwi AR Diana, Farah Dianshar, Rahmad Dika, Saran Dinda Bhawika Wimala Pastika Djafar, Imran Djuaeni, M. Napis DWI KURNIAWAN, WAHYU Dwitya, Yonadiah Dyah Rahayuning Perwitasari Dzulkifli, Muhamad Arham Edward Rizky Ahadian Edwarsyah Edwarsyah, Edwarsyah Edwin, Romy Suryaningrat Efendi, Ramdan Endang Syahriani Enik Sulistyowati Erijal, Erijal Erima, Derila Evi Anggraheni, Evi Fahmi, Melta Rini Faiz, Muhammad Alfin Faizal Faizal, Faizal Fajrianto, Wahyu Fajriati, Anisa Fakhrudin, Jaini Fakhrurrazi faradina, aulia Faridah, Linda Fathuddin Fathuddin, Fathuddin Fatiatun, Fatiatun fatimah Fatimah Fatimah, O. Fauziah Fauziah Fauziah, Nor Fazri Amir Febri Yulini, Febri Febriana, Sara Febriani , Julia Febriansyah, Risnendang Febriyandi, Febriyandi Firdasari Firdaus, Herlan Firhat First Wanita, First Fitri Anggriani Fitri, Hana Eka Fitriani Fitriani Fitriani, Dinda Ayu Friyuanita Lubis Ghazali Syamni Ghinannafsi, Daffa Aliyo Giovanni Oktavinanda Guntur Alting, Muhammad Habibah Habibah Habibul Umam Taqiuddin Hadian, Gloria Rida Hadis, Muhammad Sabirin Hafid, Anita Hafinuddin Hafinuddin Hafizh, Damar Hafriani Hairul Anam Hakim Muttaqim Halim, Peter Hartono Haliza, Alya Nur Hamdani Hamdat, Aminuddin Hamidi Hamidi Hana Eka Hanafiah Hanafiah, Hanafiah Hanapi, Khaerunnisa Hanapi, Sitti Harlina Handayani, Isna Galuh Handayani, Yovita Tri Hanin, Jilan Harahap, Khairunnisa Hardinandar, Fajrin Harlina, Sitti Hartati Tamti, Hartati Hasyrif SY Hayatun Nufus Hendra Saputra Hendrawan, Muhammad Habib Herawati, Tetty Herdis . herdis herdis Heriadi Heriadi, Heriadi Heriadi, Herman Heriansyah Heriawan, Dicky Herliani Herliani Hermawan, Sapto Hidayat, Cindy Meisya Putri Hidayat, Muhamad Syukron Huda, Ahmad Aly Husaini Husni Ibnu Sani, Mohamad Malik Ida Ayu Suci Idris, Mochammad Agus Ika Sumantri Ikhsanul Khairi Ilham Ilham Inayah, Safa Aulafi Indah, Indah Sulita Indani, Farinza Tiara Indra Suyoto Kurniawan Indri Hendarti Intan Chairun Nisa Iqbal Irfany, Mohammad Iqbal Surya Negara, Muhammad Irfannur Irfannur Irja, Mhd Irja, Mhd. Irmawaty, Irmawaty Irwin Syahri Cebro Ismail Sulaiman Ismail, Nuralamsyah Isnawati Isnawati Istiqlaliah Nurul Hidayati Isyfiani, Tera Sella Ita Athia Ita Rahmania Kusumawati Iwan Setiawan Iwan Setiawan izar, Shaflina Jaharah A. Ghani Johanis M, Andrew Ridow Johanis, Andrew Ridow Juanto, Juanto Julfikar, Julfikar JULIARINI, NI KADEK Jumsir, Jumsir Kamal, Kamal Kamil, Muhammad Ihsan Karimah, Asmanadia Izzatul Karimah, Karimah Kartika Rose Rachmadi KARTINI ERIANI Khaddafi, Khaer Muh. Khaeroni Khaeroni, Khaeroni Khairi Akbar, Ahmad Khairunnisa Kholidiah Siagian, Nur Krisnanto, Budhi Krisnanto, Budi Kurahmadan, Hidayat Kusuma Janata, Luckyta Kusumayadi, Dimas L.M Zainul , L.M Zainul Lambali, Suryadi Latif, Nuraida Lawalata, Izaac L D Layuk, Novita Sambo Lazuardi, Muhammad Lutfi leka lutpiatina, leka Liestiany, Elly Liutfi, Anugrah Lubis, Fahmi Sahil Lubis, Rievananda Amalia Luh Ade Yuanita Andriani Lupitasari, Florentina Bety Indah Luqmantoro, Luqmantoro Lusita Lutfi, Andi Luthvia, Luthvia Lyswiana Aphrodyanti M, Andrew Ridow Johanis M, Saripuddin M. Fahrul Husni M. Rasyidin M.R Toelihere Madyana Patasik Magfirah, Magfirah Maghfirah, Nur Mahari, Desiana Ade Mahdaniah, Nony Irma Makherta Sutadji, Ika Maman Surachman Mariati Hutabarat, Ayu Marsanda, Siti Marsha, Ifan Marzuki Marzuki Maulidiya Maya Itasari Megawaty, Megawaty Miftah Pratama, Muhammad Milia Wahyuni Siregar, Eka Mirnawati, Suci MISWAR MISWAR Mochamad Irlan Malik Muchsidin, Feronica Fungky Mufid, Muhammad Mufrizal, Rizki Muh. Ridwan Muhammad Agam Thahir Muhammad Agus Muljanto MUHAMMAD ALI Muhammad Ali Ramdhani Muhammad Arif Muhammad Arif Nasution Muhammad Fajri Muhammad Fuad Muhammad Furqan Rasyid Muhammad Hatta Muhammad Hidayat Ginanjar, Muhammad Hidayat Muhammad Indar Pramudi Muhammad Iqbal Muhammad Iqbal Muhammad Riyadhi Muhammad Rizal Muhammad Rusmin, Muhammad Muhammad Zaini Mujahid Mujahid, Mujahid Mukhtarida, Mukhtarida Muktaridha, Muktaridha Muliani Muliani Muliani Muliani, Muliani Mulya, Widya Munandar Munandar Mursalim Mursalim Mursyidin Mursyidin Musdalifah Musdalifah Mushaf, Mushaf Mustamiruddin Mutaqin, Zaenal Muthohharoh, Marhamah Muttaqin, Gusti Zainal Nafisi, Aura Najmawati Najmuddin Najmuddin Napis, Andi Ahmad Zahri Nasaruddin Nasaruddin Nasrullah . Nasution, Farida Hanum Ningsih, Sri Haslia Nisak, Zikratun Niswah, Afa Akmala Nita Rianti Parawansa, Ismaya Nopriadi Nopriadi Nordiana, Nordiana Nour, Muntaha Novi Sukma Drastiawati Nst, Asrindah Nuary, Henny Nur Aini Nur Asiah NURADILLA, SITI Nurdini, Fatwamanda Nurfiani, Sinta Nurhasan, Abdul Kodir Nurisma, Maulidiya Aulia nurlatifah, aeni Nurmasyitah Nursyam Andi Syarifuddin Nurul Huda Nurwijayanti Kusumaningrum Nyahu Rumbang Octavia, Ratna Dewi Okto Ivansyah P Situmorang Palestina, Firdaus Ayu Pananrang, Ayyub Daeng Pandu Kresnapati Pane, Kiki Candra Pangeran, Suheriyandi Pannyiwi, Tenri Panus, Panus Patasikv, Madyana Perrodin, David D. Piu , Sriwahyuningsih Piu, Sri Wahyuningsih Piu, Sriwahyuningsih Prasetya, Bagas Dwi Prastyo, Pulung Hendro Pratama, Fajar Oza Pratiwi AR, Dhita Pratiwi Putri, Aprillia Pratiwi, Dinda Tria Pulungan, Adilah Rahma Purnamasari, Mia Purwandani, Ledy Purwanto, Benang Pusaka, Semerdanta PUTRA HARYANTO, ALBERTUS EKA Putra, Teguh Dwi Putra, Umar Farauk Eka Putri Swastika, Putri Putri, Vivin Jenika Putri, Winarti Kartika Qadri, Muhammad Rachmadani, Nova Sri Raden Marsha Aulia Hakim Rahayu, Rosi Rahmah, Anania Rahman, Maulana Rahmat Bakri Rahmat Januar Noor Rahmat Rahmat Rahmatul Annisa, Ervina Ramadhany, Siti Aulia Ramanda, Adam Ramdani, Nasrul Ramdhani, Fitria Ramlah Ramlah Ramlah Ramlah Ramli Ranggayoni, Nanda Putri Rasmiati Rasyidin, Muhammad Ratih Dewi Dwiyanti Ratna Meisa Dai, Ratna Meisa Ratna Sari Sinaga, Dewi Ratnawati Ratnawati Ria Arifianti Riak Asie, Erina Riandani, Reza Ridho Abdilah, Muhammad Noval Rifani, Muhammad Ade Rifiater, Ucok Hasian Rika Astuti Rina Septiani, Rina Riskanita, Dinda Risna Risna, Risna Rita Kurnia Apindiati Rivai, Iskandar Rizal Fauzi Rizki Tri Wahyudi Rizqiana, Sista Robith Khoiril Umam Rochman, Chaerul Rohayati Arifin, Rohayati Rosalina Rosalina Rosnaini Daga Rosnizar, Rosnizar Roza Yusfiandayani Rozzi Kesuma Dinata Rudi Hermi Rusdi Rusdi Rusofi, Rusofi Safitri, Novia Safitri, Widya Sani Safna, Safna Salam, Karta Negara Saleh, M Samalam, Abdul Gafar Samsuddin Siregar Samsuddin, Sadly Samsul Bahri Sandi, Dian Kharisma Santika Sari SANTOSO SANTOSO Saputra, Febri Hidayat Saputra, Wahyuddin Saputra, Wanda Andres saputri, Nabila dwita Meifianti Sari, Ceni Febi Kurnia Sari, Nisa Sari, Restia Rahma Sari, Yelsi Afita Sarnidasari Sartika, Yustin Sasmita, Halida Sasmita, Khania Fazza SATRIANI, INDRA Seftiawan, Darwin Seknun, Maulana M.H Serly, Serly Setianingsih, Dias Setyoningsih, Erika Vivin SF Luthfie Arguby Purnomo SF. Lukfianka Sanjaya Purnama Shalihul Nasir, Muhammad Siboro, Impol Sidqi Ali Fauzilah Iyas, Ahdika Sigit PRASTOWO Sihombing, Audrey Brigita Demarlin Simangunsong, Judith Kl Metusala Sipahutar, Merry K Sitaresmi, Pradita Iustitia Siti Komariyah Siti Nurhasanah, Tia Sofian, M. Taufan Sri Mintarti Sri Wahyuni Sri Yanna ST. Aminah Dinayati Ghani Suardi Zain, Suardi Sudarman Sudarmin Sudarmin Sudaryana, Yayan Sugiarti, Endang Suhardi Sujatmiko Sujatmiko Sumarna, Lukman Sumerta Dana, I Kadek Hendra Sumiadi Sunardi Sunardi Supriyadi SURI AMILIA, SURI Suryana, Eka Pala Suryani Suryani Susi Kresnatita Sutrisno, Brilliant Sutrisno Suwandaru, Rachman Suyuti Suyuti Syabriyana, Maliya Syahra Chandra Kirana Syahrul Syahrul Syakri, Sila Abdullah Syamsuddin, Sadly Syani, Ahmad Syardiansah, Syardiansah Syihabuddin Syihabuddin T.L Yusuf Tampilang, Adrian Otniel Tamsir, Tamsir Tang, Jusman Tanjung, Afriansyah Tarigasa, Odilo Tarlis, Andi Tengku Putri Lindung Bulan, Tengku Putri Terfiadi, Sari Yulis Tetty Herawaty, Tetty Teuku Amarullah Teuku Azuar Rizal Thantawi, Tubagus Rifqy Thohiri, Roza Titik Efnita, Titik Trihantana, Rully Tutur Jatmiko Udink Aulia Ujirta, Randi Umhersuny, Brithnay Vensca Valencia Umi, Lita Permata Umrah, Alya Nahdatul Usman Usman Uswatun Hasanah Utami, Rizka Veithzal Rivai Zainal Verawaty Verawaty Verona, Naza Vonny Indah Sari Waluyo, Isnan Warni, Firma Wasis Wasis Wawan Saputra Widi, TriSatya Mastuti Widyastuti, Ragil Putri Wilem Musu Wilmientje Marlene Mesang Nalley Winar, Sri Winata, Hanafis Sastra Wirdan, Wirdan Wisda, Wisda Wulandari, Tiara Sahfitri Yal Robiansyah Yardiani, Windi Yudiansyah, Radinal Yulian Firmana Arifin Yuliana, Lina Yulnawati . Yuni Safitri, Novi Yunita, Tika Rahma Yuslil, Adima Zahratul Fitri Zahriyanti, Zahriyanti Zainul, L.M. Zainul Zaman, Akhmad Nidhomuz Zamani, R. Fairuz Zamri, Zamri Ziaul Maula, Ziaul Zulfan Zurba, Nabil Zuriat, Zuriat