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Flypaper Effect Pada Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Aceh Tamiang) Ainun, Nur; Junita, Afrah; Salman, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3629

Abstract

This study aims to determine the effect of the Flypaper Effect on General Allocation Funds and Special Allocation Funds on Regional Expenditures with Regional Original Income as a Moderating Variable (Case Study in the Government of Aceh Tamiang District). The population of this study is in the form of Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District. The sampling technique uses the Saturated Sample method where all members of the population are used as samples. The sample in this study is in the form of realization reports regarding Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District, so the number of observations is 8 years. The data analyzed in this study is the documented realization of the Regional Expenditure Budget (APBD) from the Aceh Tamiang Regional Financial Management Agency (BPKD) and the Directorate General of Fiscal Balance (DJPK) website. The results showed that partially the Allocation Fund variable had a positive and significant effect on regional spending in Aceh Tamiang District. Meanwhile, the special allocation fund variable is not significant for regional spending in Aceh Tamiang District. Regional original income has no significant effect on regional spending. Partially local revenue cannot moderate the relationship of general allocation funds to regional spending in Aceh Tamiang district. Partially local revenue cannot moderate the relationship of special allocation funds to regional spending in Aceh Tamiang district. Finally, general allocation funds, special allocation funds, and local revenues together have a positive and significant effect on regional spending in Aceh Tamiang District.
STRATEGI PEMBELAJARAN GURU DALAM MEMBENTUK KECERDASAN SPIRITUAL PESERTA DIDIK DI MADRASAH IBTIDAIYAH MUHAMMADIYAH KABUPATEN FAKFAK PAPUA BARAT Salman, Muhammad; Rasyid, Muhammad Rusdi; Huzein, Muhammad
Transformasi : Jurnal Kepemimpinan & Pendidikan Islam Vol. 7 No. 2 (2024): Transformasi : Jurnal Kepemimpinan & Pendidikan islam
Publisher : Pascasarjana IAIN Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47945/transformasi.v7i2.1555

Abstract

The objectives of this scientific research are: 1) To describe teachers' teaching strategies in building students' spiritual intelligence at Madrasah Ibtidaiyah Muhammadiyah, Fakfak Regency, West Papua. 2) To describe the supporting and inhibiting factors in implementing teachers’ teaching strategies in building students' spiritual intelligence at Madrasah Ibtidaiyah Muhammadiyah Fakfak Regency, West Papua. 3) To describe the impact of teachers' teaching strategies in forming students' spiritual intelligence at Madrasah Ibtidaiyah Muhammadiyah, Fakfak Regency, West Papua. This research applied descriptive a qualitative method. Primary data sources are class teachers, Islamic Education teachers, and Tahfiz Qur'an teachers for grades V and VI. Data collection methods are observation, interviews, and documentation. The data were processed and analyzed through reduction, presentation, and conclusion. The results show that: 1) Teacher teaching strategies in building students' spiritual intelligence are: a) Learning methods, b) Memorizing (Tahfiz) al-Qur'an, c) Islamic education methods, d) Extracurricular activities, e) Action social fundraising and joint prayer for Palestine.
Strategi Radio K-Lite Bandung Dalam Menyajikan Berita Untuk Mempertahankan Atensi Pendengar Salman, Muhammad; Rosyidi, Imron; Dulwahab, Encep
Annaba: Jurnal Ilmu Jurnalistik Vol. 7 No. 1 (2022): ANNABA: Jurnal Ilmu Jurnalistik
Publisher : Jurusan Ilmu Komunikasi, Fakultas Dakwah dan Komunikasi, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/annaba.v7i1.24404

Abstract

This study aims to find out the strategy carried out by K-Lite 107.1 FM Radio in presenting news to maintain listeners' attention, especially in the Soft Sensation program amid the development of the digital era and its special segmentation. This research uses a qualitative approach and uses a constructivism paradigm as well as uses a descriptive study research method in which this research obtains the results of an in-depth process of presenting news strategies to maintain listeners' attention on the Soft Sensation program. In this study it was found that the strategy carried out by K-Lite 107.1 FM Radio to maintain listeners' attention was by carrying out citizen journalism activities, because it involved listeners in the process of presenting, writing and news presentation policies on the Soft Sensation program.
Cyber Kill Chain Framework Approach to Map Potential Attack Vectors on Windows-based OS Syifa, Amanda Fairuz; Salman, Muhammad
International Journal of Electrical, Computer, and Biomedical Engineering Vol. 3 No. 1 (2025)
Publisher : Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62146/ijecbe.v3i1.107

Abstract

The widespread adoption of Windows 11 necessitates a comprehensive evaluation of its security vulnerabilities, particularly in light of increasingly sophisticated cyberattacks. This study exclusively focuses on Windows 11 Home and Enterprise editions, applying the Cyber Kill Chain framework to map potential attack vectors. The analysis reveals significant weaknesses in SMB and RDP protocols, with Windows 11 Enterprise proving more vulnerable to specific threats such as SMB Relay Attacks. Adversary emulation using the Caldera platform successfully simulated real-world cyber threats, highlighting critical security issues, including the extraction of sensitive information and privilege escalation risks through PowerShell. The emulation demonstrated that commands could identify user accounts and shared directories, exposing potential avenues for unauthorized access. Recommended countermeasures include enabling SMB signing, enforcing strong password policies, disabling unused RDP services, and deploying active antivirus solutions. This research provides key insights into enhancing the security posture of Windows 11 against modern cyber threats, emphasizing the importance of proactive security measures and continuous vulnerability assessments.
Pengembangan Skenario Serangan Siber untuk Pelatihan Tim Tanggap Insiden Siber Pemerintah Daerah Menggunakan Framework MITRE ATT&CK dan Cyber Kill Chain Romadhon, Faizal Wahyu; Salman, Muhammad
Jurnal Pendidikan dan Teknologi Indonesia Vol 5 No 5 (2025): JPTI - Mei 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpti.715

Abstract

Keamanan siber menjadi tantangan utama bagi organisasi dalam menghadapi ancaman seperti phishing, malware, dan eksploitasi kerentanan. Penelitian ini mengembangkan dan memvalidasi skenario serangan siber untuk meningkatkan kesiapan Tim Tanggap Insiden Siber (TTIS) di pemerintah daerah. Skenario yang dikembangkan mencakup pencurian kredensial melalui phishing dan malware stealer, serta eksploitasi kerentanan aplikasi web untuk menyisipkan situs judi online ilegal. Penyusunan skenario menggunakan framework MITRE ATT&CK dan metodologi Cyber Kill Chain guna memetakan teknik serangan secara sistematis. Validasi dilakukan melalui expert judgement oleh pakar keamanan siber untuk menilai realisme dan relevansi skenario terhadap ancaman nyata. Hasil validasi menunjukkan bahwa skenario ini sesuai dengan ancaman terkini dan mencerminkan celah keamanan yang sering dimanfaatkan oleh penyerang. Evaluasi skenario menunjukkan bahwa latihan berbasis serangan nyata meningkatkan deteksi insiden serta efektivitas respons tim. Penelitian ini berkontribusi dalam penyempurnaan metode pelatihan keamanan siber di sektor publik dengan menyediakan skenario berbasis ancaman yang kontekstual. Hasil penelitian dapat digunakan untuk meningkatkan strategi pelatihan dan optimalisasi alat pendukung. Penelitian selanjutnya dapat mengembangkan skenario serangan tambahan, seperti ransomware dan Advanced Persistent Threats (APT), serta mengintegrasikan teknik deteksi otomatis guna meningkatkan kesiapan TTIS.
KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL Salman, Muhammad; Iskandar Muda; Andri Soemitra; Yoserizal
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12295

Abstract

Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh. Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh. Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil. Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
The application of blended learning methods to enhance cognitive function and self-efficacy Fasiroka, Ema Yulia; Nasrulloh, Ahmad; Visalim, Aqim; Salman, Muhammad
Jurnal Keolahragaan Vol. 13 No. 1: April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jk.v13i1.77050

Abstract

This study aims to evaluate the improvement of cognitive function and self-efficacy among students through the application of blended learning methods. This classroom action research (CAR) was conducted in two cycles, with each cycle including planning, implementation, observation, and reflection stages. The subjects of the study were 36 students from class X MIPA 5 at SMA Negeri 2 Wonogiri. Cognitive function data were collected using cognitive tests, while self-efficacy data were gathered through a self-efficacy scale questionnaire. The results showed that the application of blended learning methods effectively improved students' cognitive function. Before the intervention, the average cognitive score of students was 59.0%, which increased to 66.8% after the first cycle and reached 76.8% after the second cycle. The most significant improvements were observed in the dimensions of analysis and evaluation skills, with the average score increasing from 58.0% to 76.0% for analysis, and from 55.5% to 73.5% for evaluation after two cycles. Additionally, students' self-efficacy also showed significant improvement, with 30% of students at a high level, 68% at a moderate level, and only 2% at a low level after the second cycle. This study concludes that the blended learning method not only enhances students' overall cognitive abilities but also strengthens their confidence in tackling academic tasks.
EXPLORING THE RELATIONSHIP BETWEEN PHYSICAL ACTIVITY AND LIFE SATISFACTION AMONG INTERNATIONAL STUDENTS AT INDONESIAN UNIVERSITIES LOCATED IN JAVA Salman, Muhammad; Perdana, Satya; Nugroho, Sigit; Nasrulloh, Ahmad
MEDIKORA Vol. 24 No. 1 (2025): April
Publisher : Faculty of Sports Sciences, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/medikora.v24i1.83115

Abstract

Internationalization has grown from an insignificant challenge to a crucial priority in recent decades, becoming a vital part of global higher education systems. The key objevtive of this study was to investigate the relationship between physical activity and life satisfaction among international students attending Indonesian institutions in Java. Importance to promoting their overall well being and adaptation in a foreign academic evironmentThis study included 220 foreign students (121 (55%) male, aged 18 to 52, mean age 26.7 and SD = 5.9 years old) from various countries who were studying at several institutions in Java, Indonesia. Physical activity data were collected using IPAQ(International Physical Activity Questionnaire), and life satisfaction was measured using the Satisfaction with Life Scale (SWLS). The non probability convenience sampling method used to collect the data and pearson statistical used to analysis the correlation between life satisfaction and physical activity. The findings showed that life satisfaction and physical activity were strongly positively correlated, with a Pearson correlation coefficient (r) of 0.806, the coefficient of determination (R2) was 0.63, indicating that variations in physical activity levels account for 63% of the variance in life satisfaction. A p-value of 0.002, well below the conventional threshold of 0.05, validated the statistical significance of this association. Regular physical exercise was associated with better levels of life satisfaction among international students. These results emphasise how important it is to include physical exercise in daily routines in order to increase foreign students' life satisfaction. To further understand the basic processes and show how physical activity and life satisfaction are related in this student population, more study is required.
PERBANDINGAN RAB PELAT LANTAI KONVENSIONAL MUTU K-225 DENGAN LANTAI PANEL AAC Rafik, Aunur; Cahyani, Rinova Firman; Salman, Muhammad; Ihsani, Abdul Hafizh
Jurnal Teknik Sipil Vol 9 No 1 (2025): Jurnal Gradasi Teknik Sipil - Juni 2025
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/gradasi.v9i1.2541

Abstract

Struktur bangunan dengan sistem panggung di Kota Banjarmasin dan sekitarnya yang kondisi tanahnya lunak, memunculkan beberapa kasus diantaranya penurunan lantai, pondasi, bangunan  miring bahkan ambruk. Salah satu cara mengatasi permasalahan tersebut dengan mengurangi beban struktur bangunan misalnya dengan penggunaan material  yang ringan namun kuat. Material ringan tersebut diantaranya panel lantai berupa beton ringan tipe AAC (Autoclaved Aerated Concrete).Tujuan penelitian adalah untuk diketahui mana yang lebih efisien biayanya berdasarkan rencana anggaran biaya pekerjaan antara pelat lantai beton konvensional dengan lantai panel AAC. Berdasarkan Gambar rencana lantai rumah tipe 45 dihitung volume pekerjaannya.  Merujuk pada Peraturan Menteri PUPR Nomor 1 Tahun 2022 dan Standar Harga Satuan Kota Banjarmasin 2022 dihitung dan dianalisis Rencana Anggaran Biaya(RAB) pekerjaan pelat beton lantai konvensional dan lantai panel AAC. Berdasarkan hasil analisis perhitungan diperoleh biaya pekerjaan pelat lantai konvensional sebesar Rp48.265.433,09 dan biaya pekerjaan lantai panel AAC sebesar Rp50.189.291,90 dengan selisih sebesar Rp1.923.858,8. RAB lantai panel AAC 3,99% lebih mahal. Panel AAC berupa bahan pabrikan yang ringan dan kuat serta pemasangannya relatif lebih cepat ini direkomendasikan untuk konstruksi lantai hunian kedaruratan terutama di lingkungan lahannya berupa tanah lunak.
Perancangan Peningkatan Kapabilitas National Security Operation Center untuk Meningkatkan Keamanan Siber di Indonesia Febriyani, Nur Annisa Kadarwati; Salman, Muhammad; Ulin Nuha, Muhammad Azza
Jurnal Pendidikan dan Teknologi Indonesia Vol 5 No 9 (2025): JPTI - September 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpti.1015

Abstract

Pertumbuhan pengguna internet di Indonesia mencapai 5,8% dalam empat tahun terakhir dan disertai peningkatan anomali traffic secara signifikan, dengan rata-rata 768 juta per tahun. Jumlah tersebut tiga kali lipat dari total pengguna internet, yang mengindikasikan perlunya strategi perlindungan siber yang lebih kuat dan adaptif untuk mengantisipasi kerentanan. Pemerintah Indonesia, melalui Badan Siber dan Sandi Negara (BSSN), telah membentuk National Security Operations Center (NSOC) sebagai langkah strategis dalam memperkuat keamanan siber nasional. Namun demikian, implementasi NSOC masih menghadapi berbagai tantangan, baik dari aspek kapabilitas, koordinasi, maupun keterbatasan operasional. Penelitian ini bertujuan untuk merancang peningkatan kapabilitas NSOC melalui pendekatan studi pustaka dan benchmarking terhadap pedoman serta praktik terbaik implementasi Security Operations Center (SOC) dari Uni Eropa, Inggris, Amerika Serikat, dan Australia. Hasil analisis menunjukkan bahwa praktik terbaik SOC mencakup tujuh kapabilitas dan 42 aktivitas inti. Sementara itu, NSOC memiliki sembilan kapabilitas dan 42 aktivitas, namun satu kapabilitas dan sembilan aktivitas di antaranya belum terimplementasi. Oleh karena itu, penelitian ini merekomendasikan penambahan kapabilitas Leadership and Management untuk memperkuat arah strategis dan tata kelola. Selain itu, penguatan aktivitas pada kapabilitas yang sudah ada perlu dilakukan, mencakup penyusunan pedoman simulasi ancaman, penanganan ancaman internal, layanan manajemen kerentanan, otomatisasi ticketing respons insiden, serta mekanisme transfer pengetahuan antar personel. Peningkatan ini diharapkan dapat memperkuat efektivitas NSOC dalam menghadapi kompleksitas ancaman siber nasional secara berkelanjutan dan terkoordinasi.