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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Teosofi: Jurnal Tasawuf dan Pemikiran Islam Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease JURNAL SOSIAL HUMANIORA (JSH) Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM Pendas : Jurnah Ilmiah Pendidikan Dasar Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Jurnal Teknik Sipil Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Applied Accounting and Management Review Jurnal Ilmiah Multidisiplin Indonesia Kohesi: Jurnal Sains dan Teknologi Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Keislaman INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace Academia Open Jurnal Publikasi Ilmu Komputer dan Multimedia EDUKASIA: Jurnal Penelitian Pendidikan Islam
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy 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 Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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PLURALISME DAN TOLERANSI DALAM ISLAMIC WORLDVIEW: STUDI KEPUSTAKAAN HISTORIS-BUDAYA TENTANG PENDIDIKAN ISLAM DI PONDOK PESANTREN Abdullah, Abdullah; Rohman, Abdul; Khafidoh, Khafidoh; Sumiran, Sumiran
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 10 No. 4 (2025): December (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v10i4.1465

Abstract

Pluralism and tolerance in Islamic education are often debated because they can be read as an affirmation of diversity and as a shared ethic that rejects violence. This article aims to explain how pluralism and tolerance are constructed within the pesantren Islamic worldview through historical–cultural trajectories, and to derive pedagogical implications. The study employs a historical–cultural library research design and thematic content analysis of relevant literature published in including journal articles, proceedings, and policy documents. The synthesis indicates that pesantren frame plurality as a social fact (sunnatullah) to be managed through maslahah-oriented reasoning, adab al-ikhtilaf, and ethical communication; tolerance is treated as an active moral competence cultivated through kitab learning, habituation of adab, kiai role modelling, deliberation (musyawarah), and social service (khidmah). Evidence from Javanese cultural da‘wah further shows that internalising tawhid can coexist with respect for local symbols, producing adaptive religiosity without theological relativism. The article’s novelty lies in mapping the pluralism–tolerance–moderation nexus across three layers of pesantren culture: the formal curriculum, dormitory-based hidden curriculum, and socio-historical tradition.
Anti-Inflammatory Effects of Eicosapentaenoic Acid and Docosahexaenoic Acid Derived from Patin Fish Oil on Diabetic Nephropathy: A Bioinformatics Study Doddy Aditya Purnomo; Awidarta, Kevin; Nugroho, Agung Endro; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Article In Press 2026
Publisher : Integrated Research and Testing Laboratory (LPPT) Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfps.22899

Abstract

Diabetic nephropathy is a severe complication of diabetes mellitus with a significant global impact on end-stage renal disease. Fish-derived fatty acids show promise in inflammatory disorders, but their mechanisms in diabetic nephropathy remain unclear. This study used network pharmacology and molecular docking to investigate the therapeutic targets of EPA and DHA from Patin fish oils. Potential targets of EPA and DHA were retrieved from the Swiss Target Prediction, SEA, and SuperPRED databases, identifying 160 and 185 targets, respectively. Notably, 37 and 62 of these targets overlapped with DN-related targets from GeneCards, DisGeNET, and OMIM. Protein-protein interaction (PPI) network analysis revealed hub genes, including PPARG, TLR4, and TP53, as critical mediators. Gene Ontology (GO) enrichment analysis revealed involvement in biological processes such as collagen metabolic process for EPA and regulation of inflammatory response for DHA, while KEGG pathway analysis highlighted the modulation of PPAR signaling, the renin-angiotensin system, and the AGE-RAGE signaling pathway. Molecular docking confirmed favorable binding affinities of EPA and DHA to key targets such as PPARG (-8.04 kcal/mol for DHA) and PPARD (-8.11 kcal/mol for EPA). These findings suggest that EPA and DHA may mitigate DN-associated inflammation through multi-target and multi-pathway interactions, positioning them as potential supplementary therapeutic agents.
Anti-Inflammatory Effects of Eicosapentaenoic Acid and Docosahexaenoic Acid Derived from Patin Fish Oil on Diabetic Nephropathy: A Bioinformatics Study Doddy Aditya Purnomo; Awidarta, Kevin; Nugroho, Agung Endro; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Article In Press 2026
Publisher : Integrated Research and Testing Laboratory (LPPT) Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfps.22899

Abstract

Diabetic nephropathy is a severe complication of diabetes mellitus with a significant global impact on end-stage renal disease. Fish-derived fatty acids show promise in inflammatory disorders, but their mechanisms in diabetic nephropathy remain unclear. This study used network pharmacology and molecular docking to investigate the therapeutic targets of EPA and DHA from Patin fish oils. Potential targets of EPA and DHA were retrieved from the Swiss Target Prediction, SEA, and SuperPRED databases, identifying 160 and 185 targets, respectively. Notably, 37 and 62 of these targets overlapped with DN-related targets from GeneCards, DisGeNET, and OMIM. Protein-protein interaction (PPI) network analysis revealed hub genes, including PPARG, TLR4, and TP53, as critical mediators. Gene Ontology (GO) enrichment analysis revealed involvement in biological processes such as collagen metabolic process for EPA and regulation of inflammatory response for DHA, while KEGG pathway analysis highlighted the modulation of PPAR signaling, the renin-angiotensin system, and the AGE-RAGE signaling pathway. Molecular docking confirmed favorable binding affinities of EPA and DHA to key targets such as PPARG (-8.04 kcal/mol for DHA) and PPARD (-8.11 kcal/mol for EPA). These findings suggest that EPA and DHA may mitigate DN-associated inflammation through multi-target and multi-pathway interactions, positioning them as potential supplementary therapeutic agents.
Anti-Inflammatory Effects of Eicosapentaenoic Acid and Docosahexaenoic Acid Derived from Patin Fish Oil on Diabetic Nephropathy: A Bioinformatics Study Purnomo, Doddy Aditya; Awidarta, Kevin; Nugroho, Agung Endro; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 14, No 1 (2026): J.Food.Pharm.Sci
Publisher : Integrated Research and Testing Laboratory (LPPT) Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfps.22899

Abstract

Diabetic nephropathy is a severe complication of diabetes mellitus with a significant global impact on end-stage renal disease. Fish-derived fatty acids show promise in inflammatory disorders, but their mechanisms in diabetic nephropathy remain unclear. This study used network pharmacology and molecular docking to investigate the therapeutic targets of EPA and DHA from Patin fish oils. Potential targets of EPA and DHA were retrieved from the Swiss Target Prediction, SEA, and SuperPRED databases, identifying 160 and 185 targets, respectively. Notably, 37 and 62 of these targets overlapped with DN-related targets from GeneCards, DisGeNET, and OMIM. Protein-protein interaction (PPI) network analysis revealed hub genes, including PPARG, TLR4, and TP53, as critical mediators. Gene Ontology (GO) enrichment analysis revealed involvement in biological processes such as collagen metabolic process for EPA and regulation of inflammatory response for DHA, while KEGG pathway analysis highlighted the modulation of PPAR signaling, the renin-angiotensin system, and the AGE-RAGE signaling pathway. Molecular docking confirmed favorable binding affinities of EPA and DHA to key targets such as PPARG (-8.04 kcal/mol for DHA) and PPARD (-8.11 kcal/mol for EPA). These findings suggest that EPA and DHA may mitigate DN-associated inflammation through multi-target and multi-pathway interactions, positioning them as potential supplementary therapeutic agents.
SUFISTIC NAHW PEDAGOGY: INTEGRATING ARABIC GRAMMAR AND TASAWWUF IN MORAL EDUCATION IN PESANTREN Rohman, Abdul; Maksum, Ali; Wargadinata, Wildana; Taufiq, Ahmad
Edukasi Islami : Jurnal Pendidikan Islam Vol 15 No 01 (2026): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v15i01.9434

Abstract

This study addresses the epistemological gap between exoteric knowledge (‘ilm al-lisān) and esoteric knowledge (‘ilm al-qalb) in pesantren education, which often results in a dichotomy between linguistic competence and ethical conduct. The study offers a new pedagogical model by integrating Sufistic elements into Nahw (Arabic grammar) education, thus contributing to the moral and spiritual formation of students. Using a qualitative approach with an Interpretive Phenomenological Analysis (IPA) design at Pesantren Babussalam Pagelaran, data were collected through in-depth interviews and participant observation with teachers and senior students. The findings reveal that Sufistic Nahw pedagogy transforms Nahw from a mere linguistic tool into a medium for tazkiyat al-nafs. By reviving symbolic interpretations of grammatical structures within the Sufi tradition and applying the takhallī–taḥallī–tajallī framework, this integration effectively fosters moral awareness, modesty (al-ḥayā’), and self-control among students. This research provides a significant pedagogical innovation by positioning linguistic education as a core component of spiritual development in Islamic educational institutions.
Determinants of the Success of Zakat Utilization in Alleviating Poverty Candri Candri; Abdul Aziz; Sri Rokhlinasari; Abdul Rohman
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1185

Abstract

Zakat has increasingly been recognized as a strategic Islamic economic instrument for poverty alleviation and social welfare development. However, the effectiveness of zakat in improving the economic conditions of mustahik remains inconsistent due to complex interactions among institutional, psychological, and economic factors. Despite extensive studies on zakat distribution and poverty reduction, few have examined the structural relationships among these factors using a comprehensive quantitative approach. Therefore, this study aims to analyze the determinants of successful zakat utilization in alleviating poverty. This study employs a quantitative approach using Structural Equation Modeling (SEM) to examine the relationships among key variables influencing zakat program effectiveness. The sample consists of 258 mustahik who participated in productive zakat programs in West Java, Indonesia. Data were collected via structured questionnaires using a five-point Likert scale and analyzed with AMOS. The results indicate that the proposed model demonstrates an acceptable level of goodness-of-fit, with values of CMIN/DF = 2.551, CFI = 0.902, TLI = 0.887, and RMSEA = 0.078. The findings reveal that organizational support significantly influences education, motivation, entrepreneurship, and economic empowerment, while education and motivation significantly contribute to economic empowerment. Furthermore, economic empowerment directly contributes to poverty alleviation, suggesting that productive zakat programs can generate sustainable welfare improvements when supported by robust institutional mechanisms. These findings suggest that zakat institutions should strengthen capacity-building programs, entrepreneurial mentoring, and integrated empowerment strategies to enhance the long-term effectiveness of zakat in alleviating poverty.
Evaluation of Total Phenolic Content, Total Flavonoid Content, and Free Radicals Scavenging Activity of Syzygium polyanthum Wight. Leaves Ramadhan, Yandy Efrianna; Awidarta, Kevin; Endro Unugroho, Agung; Rohman, Abdul
Journal of Food and Pharmaceutical Sciences Vol 14, No 2 (2026): J.Food.Pharm.Sci
Publisher : Integrated Research and Testing Laboratory (LPPT) Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfps.23084

Abstract

Bay leaves plant (Syzygium polyanthum Wight), from the Myrtaceae family, are traditionally used for their medicinal properties due to bioactive compounds like phenolics, flavonoids, and steroids with antioxidant activity. This study aimed to evaluate the antioxidant potential of bay leaf extract by measuring total phenolic and flavonoid content and assessing free radical scavenging activity. Fresh leaves were collected in Yogyakarta in December 2024, dried, and extracted via methanol maceration, followed by fractionation with n-hexane, ethyl acetate, and aqueous solvents. The Folin-Ciocalteu method was used to measure total phenolic content,iusing gallic acid asiaireferenceistandard, irevealing high phenolic levels, particularly in the ethyl acetate fraction (198.20 ± 0.42 mg GAE/g). The Folin-Ciocalteu method was used to measure total phenolic content, using gallic acid as a reference standard, showing significant flavonoid levels, with the ethyl acetate fraction at 62.06 ± 1.76 mg QE/g. The DPPH assay was utilized to assess antioxidant activity, revealing that the ethyl acetate fraction had the lowest IC50 value (41.71 ±i0.617 µg/mL), demonstrating potent free radical scavenging ability similar to ascorbic acid (9.61 ± 0.138 µg/mL) The ethyl acetate fraction contains a significant amount of phenolics and flavonoids correlated strongly with its antioxidant capacity, highlighting bay leaves as a promising source for herbal medicine development. These findings validate the traditional use of bay leaves and offer updated quantitative data on phenolic/flavonoid levels and antioxidant capacity, highlighting their promise for natural health product development.
Pelatihan Tadarus Al-Qur’an dengan Metode 5T Bagi Musyrif Ponpes Baitul Qur’an Subang Sartika, Ela; Muhtadin, Khoirul; Amin, Amin; Rohman, Abdul; Wahyudi, Wahyudi
Jurnal Pengabdian Masyarakat (Bisma) Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat (Bisma)
Publisher : Universitas Darunnajah, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/bisma.v3i2.646

Abstract

The Quran recitation training using the 5T method for supervisors at the Baitul Quran Islamic Boarding School was motivated by the main issue of the low variety of methods used by students to understand Quranic verses, considering the challenges of the digital era that demand religious guidance based on structured, adaptive, and relevant methods. The objective of this activity is to equip supervisors with the skills to apply the 5T method (Tamhid, Tilawah, Tafsir, Tadabbur, and Tazkiyah) so that they can enhance the quality of students' Quran recitation in a more systematic and comprehensive manner. The research methodology was conducted in three stages: planning, implementation, and evaluation. The training results showed that musyrif experienced an improvement in their skills in understanding and practicing Quran recitation using the 5T method. Additionally, participants were able to integrate the aspects of recitation with the application of the meanings of Quranic verses, although further follow-up in the form of continued mentoring and the utilization of digital media is still needed to optimize the implementation of the 5T method.
Utilization of ICT in Higher Education for Islamic Education Lecturers to Innovate Rohman, Abdul; Tafsir, Ahmad; Yunus, Badruzaman
ALSYS Vol 3 No 4 (2023): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v3i4.1161

Abstract

Taking a theoretical approach, this paper explores the concept of educational innovation within Higher Education and the use of Information and Communication Technology (ICT) as a fundamental tool for achieving it. It aims to demonstrate how universities are now producers of knowledge operating within a new cultural and paradigmatic shift, whereby ICT has facilitated a continuous process of transformation and improvement. Additionally, mobile phones and other devices have become a common feature in the classroom, and can play a vital role in the learning process, however, it falls on teachers to determine how to best utilize them. The challenge of innovation is thus presented to educators. The importance of technological innovation has become a pressing issue in the digital age, with a consensus among the scientific community that educational innovation is inextricably linked to digital technologies.
The Effect of Budget Participation and Leadership Style on Regional Budget Performance: The Moderating Role of Accountability in the Semarang City Government Haryanda, Feren; Rohman, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5353

Abstract

This study examines the influence of budget participation and leadership style on regional budget performance, with accountability as a moderating variable in the Semarang City Government. The results indicate that budget participation has a positive and significant effect on budget performance. Greater employee involvement in the budgeting process leads to improved performance by fostering a sense of ownership and responsibility, which enhances budget efficiency and effectiveness. Leadership style also positively and significantly influences budget performance, particularly transformational and collaborative leadership that provides vision, motivation, and active engagement in financial management. Furthermore, accountability moderates the relationship between budget participation and budget performance, strengthening the positive impact when a transparent and firm accountability system is in place. Similarly, accountability moderates the effect of leadership style on budget performance. The presence of a strong culture of accountability enhances the role of leadership in achieving budget targets, acting as a catalyst within the regional government bureaucracy.
Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Nurkhin Ahmad Saifulloh Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum Aliem Sudjatmiko ALMonawer, Faisal Hamad Amal Fathullah Zarkasyi Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Ana Mufarida, Nely Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Any Guntarti Arbain Arbain, Arbain Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan Askiantari, Anisa Eka ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiman, Anton Indra Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko, Rochmad Ela Sartika Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Endro Unugroho, Agung Eni Nur Hayati Ermadiani, Ermadiani Erni Wijayanti, Erni Fa'atin, Salmah Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Famelia Asy'ari, Ajeng Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Fatah Syukur, Fatah Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Hadi Hambali, Asep Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heru Sasongko Hikmat, Lukmannul Hiping, Maria Goretti Adella Kornelia Yulianti I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Karunia Hazyimara Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khoirul Muhtadin Khotiah, Titik Kosjoko Kosjoko Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Kholid Muslih M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marissa Sinaga Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati Moh. Isom Mudin Moh. Yardho Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Muadah, Rania Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Ali Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurhasanah Nurhasanah Nurjaman, Bela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oruw, Arikus Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Wahidah Raiyyan Rahmi Isda RAMADHAN, NURMAN Ramadhan, Yandy Efrianna Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari Lestari Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setyaningsih, Widiastuti Shahrel Ahmad SA Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Subagus Wahyuono Subhan Sudibyo Martono Sufiati Bintanah Sugeng Riyanto Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Toriq, Ahmad Tri Hastono Tri Jatmiko Wahyu Prabowo Tri Lestari Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Usman Andrianto Utik Bidayati, Utik Utomo, Dwi Cahyo Verina, Dhea Chandra Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Wicaksono, Ready Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zubaydah, Wa Ode Sitti Zulaiha, Eni