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All Journal Jurnal Rekayasa Mesin JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Dynamic Management Journal Jurnal Penyuluhan Agama Jurnal Riset Kedokteran Jurnal Pengabdian Masyarakat Bangsa Awladuna : Jurnal Pendidikan Islam Anak Usia Dini Seniman: Jurnal Publikasi Desain Komunikasi Visual Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JURNAL PENDIDIKAN BAHASA Inovasi Teknologi Masyarakat Abstrak: Jurnal Kajian Ilmu Seni, Media dan Desain Sevaka: Hasil Kegiatan Layanan Masyarakat Systematic Literature Review Journal
zahra salsabila
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AKUNTANSI DANA PENSIUN BERDASARKAN PSAK 18 Anggun Dwi Lestari; Selvia Dwi Oktaviany; Zahra Salsabila
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1594

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi terdiri atas konsep pengakuan, pengukuran, penyajian dan pengungkapan dana pensiun berdasarkan Pernyataan Standar Akuntansi Keuangan No. 18. Penelitian ini menggunakan metode Systematic Literature Review (SLR). SLR adalah teknik penelitian yang dilakukan dengan mengumpulkan, mengevaluasi, dan mensintesis informasi dari sejumlah besar artikel atau publikasi ilmiah terkait. Artikel yang digunakan pada penelitian ini sebanyak 30 artikel yang diperoleh dari database Google Scholar. Hasil penelitian ini adalah pengelolaan dana pensiun memainkan peran krusial dalam menjamin kesejahteraan karyawan setelah memasuki masa pensiun. Berdasarkan penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 18 memberikan landasan yang kokoh bagi proses akuntansi dan pelaporan dana pensiun, yang mencakup pengakuan, pengukuran, penyajian, dan pengungkapan informasi keuangan yang relevan. PSAK No. 18 memastikan bahwa laporan keuangan dana pensiun dapat mencerminkan kondisi keuangan program secara akurat, termasuk penilaian aktiva, pendapatan investasi, serta kewajiban manfaat pensiun dan memberikan pedoman untuk memastikan laporan keuangan dana pensiun relevan, andal, dan dapat dipahami oleh berbagai pihak berkepentingan. Penerapan yang konsisten terhadap standar PSAK No. 18 ini mampu meningkatkan transparansi dan efisiensi dalam pengelolaan dana pensiun. Kata Kunci: Akuntansi Dana Pensiun, PSAK 18
PERAN KODE ETIK DALAM MENINGKATKAN KEPERCAYAAN PUBLIK TERHADAP PROFESI AUDITOR Selvia Dwi Oktaviany; Zahra Salsabila; Ghanii Al Hamiid
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1756

Abstract

Penelitian ini bertujuan untuk menganalisis peran kode etik dalam meningkatkan kepercayaan publik terhadap profesi auditor di dunia global. Metode yang digunakan adalah Systematic Literature Review (SLR), yang mengumpulkan, mengevaluasi, dan mengintegrasikan berbagai hasil penelitian yang relevan dengan topik ini. Sebanyak 30 artikel dari Google Scholar telah dianalisis untuk memperoleh pemahaman yang komprehensif mengenai hubungan antara etika profesi, kepercayaan publik, dan peran auditor dalam menjaga transparansi laporan keuangan. Hasil penelitian menunjukkan bahwa etika berperan penting dalam membangun kepercayaan publik terhadap profesi auditor. Kepercayaan ini dipengaruhi oleh faktor-faktor seperti transparansi, kejujuran, serta kepatuhan terhadap kode etik profesi. Auditor yang menerapkan prinsip etika yang kuat dapat meningkatkan legitimasi laporan keuangan, yang pada akhirnya berdampak pada stabilitas pasar dan tata kelola perusahaan. Selain itu, penelitian ini mengungkap bahwa tekanan eksternal dan internal, pemahaman terhadap kode etik, serta budaya organisasi menjadi faktor utama yang memengaruhi integritas auditor dalam menjalankan tugasnya. Implikasi dari penelitian ini menekankan pentingnya pendidikan etika yang berkualitas, pengawasan yang ketat, serta kebijakan yang mendukung penerapan kode etik profesi akuntansi guna mempertahankan dan meningkatkan kepercayaan publik terhadap auditor. Kata Kunci: Etika, Kode Etik Profesi, Kepercayaan Publik, Auditor, Systematic Literature Review (SLR)
Fotografi Human Interest Kehidupan Komunitas Anak Punk di Kelurahan Glugur Darat I Kecamatan Medan Timur Zahra Salsabila; Onggal Sihite
Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain Vol. 2 No. 4 (2025): Juli: Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/abstrak.v2i4.655

Abstract

This photographic work showcases the everyday expriences of the punk youth community in Glugur Dara I Subdistrict, East Medan District, by employing a human interest documentation approach. The photography’s subject and main focus was the punk community, drawn from the author’s daily life in Medan City, where street musicians frequently perform at traffic intersections. The writer became interested in a set of entertainers whose looks and traits were remarkably unique—they belong to the Glugur punk community. These punk youths generally work as street performers and showcase their preferred lifestyle through punk clothing and adornments. The goal of this work is to artistically depict the symbols, attire, and identity of the punk community from a humanistic visual angle. The creative process consists of three main stages: pre-production, production, and post-production. The outcome of this project is a series of twelve photographic pieces under various titles, each capturing the punk community’s everyday life filled with freedom of expression, solidarity, and creative endeavors—highlighting their subcultural identity within an urban context.
Pengaruh Lingkungan Masyarakat terhadap Sikap Religius Alumni Pesantren Tahfidz Qur’an Terpadual-Hikmah Cirebon Salsabila, Zahra; Negoro, Noor Bekti
Jurnal Penyuluhan Agama Jurnal Penyuluhan Agama | Vol. 12 No. 1, 2025
Publisher : Islamic Extension Guidance Study Program (BPI) of the Faculty of Da'wah and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jpa.v0i0.46528

Abstract

Abstract: The Islamic boarding school (pesantren) serves as a platform for developing the knowledge, abilities, and skills of its alumni to become religious experts and acquire competencies to build a civil society. However, the graduation of students presents a challenge: whether alumni can maintain and apply the religious values instilled during their education in different community environments. This study aims to analyze the significant influence of the community environment on the religious attitudes of alumni of Al-Hikmah Integrated Tahfidz Qur'an Islamic Boarding School, Cirebon, using a quantitative approach with 79 respondents. The results show that the community environment (X) positively and significantly influences religious attitudes (Y). However, further analysis indicates that peer association (X1) does not significantly affect religious attitudes, with a significance value of 0.203 > 0.05 and t-value of 1.283 < t-table 1.992. In contrast, the condition of the surrounding community significantly influences religious attitudes, with a significance value of 0.01 < 0.05 and t-value of 3.614 > t-table 1.992.Abstrak: Pesantren merupakan wadah untuk mengembangkan pengetahuan, kemampuan, serta keterampilan para alumninya agar menjadi seorang ahli agama dan memiliki keahlian serta keterampilan untuk membangun kehidupan masyarakat madani. Namun, lulusnya santri dari Pesantren menjadi tantangan tersendiri: apakah alumni Pesantren dapat mempertahankan dan menerapkan nilai-nilai serta sikap religius yang telah ditanamkan saat di Pesantren ketika berada di lingkungan masyarakat yang berbeda. Berdasarkan observasi awal peneliti, terdapat berbagai fenomena perubahan sikap religius di kalangan alumni Pesantren yang menjadi perhatian, khususnya dalam sikap religius. Tujuan penelitian ini adalah untuk menganalisis adakah pengaruh yang signifikan antara lingkungan masyarakat terhadap sikap religius alumni Pesantren Tahfidz Qur’an Terpadu Al-Hikmah Cirebon dan untuk menganalisis seberapa signifikan pengaruh antara variabel. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel 79 responden. Hasil penelitian menunjukan bahwa variabel X (lingkungan masyarakat) berpengaruh positif dan signifikan terhadap variabel Y (sikap religius), namun ketika dilakukan analisis lebih lanjut untuk mengetahui indikator variabel X mana yang mempunyai pengaruh yang lebih signifikan, didapatkan bahwa X1 (teman bergaul) tidak berpengaruh secara signifikan terhadap variabel Y (sikap religius) dengan nilai signifikan 0,203 > 0,05 dan nilai t hitung 1,283 < Ttabel 1,992. Adapun untuk kondisi masyarakat sekitar dinyatakan berpengaruh secara signifikan terhadap sikap religius (Y) dengan nilai signifikan 0,01 < 0,05 dan nilai t hitung 3,614 > Ttabel 1,992. 
The effects of dividend policy, firm size, and green accounting on company value Salsabila, Zahra; Novita Fitrah Ramadani; Wega Azizah
Systematic Literature Review Journal Vol. 1 No. 2 (2025): April : Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i2.206

Abstract

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.
PEMBERDAYAAN PELAKU UMKM DALAM PEMANFAATAN TEKNOLOGI DIGITAL MELALUI CONTENT MARKETING DI DESA BANJANYAR Rosita, Yesy Diah; Nugroho, Nicolaus Euclides Wahyu; Salsabila, Zahra; Pamungkas, Andika Rizki Putra
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i2.58238

Abstract

In the era of digital transformation, content marketing has become an effective marketing strategy. However, MSMEs often have difficulty adapting to technology and digital markets, especially in Banjaranyar Village, Pekuncen District, Banyumas Regency. This MSME empowerment program aims to increase their capacity in utilizing digital technology and content marketing through training, mentoring, and intensive support. The training methods include material presentation, practice, and direct simulation. Data were collected through tests conducted before and after the socialization and training activities. The results of the analysis showed that the increase was not statistically significant, but linear regression analysis indicated a strong relationship between training and increased participant knowledge. Therefore, this program has succeeded in improving the content marketing skills of MSMEs in Banjaranyar Village and is expected to be applied in other rural areas. Pada era transformasi digital, content marketing menjadi strategi pemasaran yang efektif. Namun, UMKM sering kesulitan menyesuaikan diri dengan teknologi dan pasar digital, terutama di Desa Banjaranyar, Kecamatan Pekuncen, Kabupaten Banyumas. Program pemberdayaan UMKM ini bertujuan meningkatkan kapasitas mereka dalam memanfaatkan teknologi digital dan content marketing melalui pelatihan, pendampingan, dan dukungan intensif. Metode pelatihan mencakup pemaparan materi, praktik, dan simulasi langsung. Data dikumpulkan melalui tes yang dilakukan sebelum dan sesudah kegiatan sosialisasi dan pelatihan. Hasil analisis menunjukkan peningkatan ini tidak signifikan secara statistik namun analisis regresi linier menunjukkan adanya hubungan yang kuat antara pelatihan dan peningkatan pengetahuan peserta. Oleh karena itu program ini berhasil meningkatkan keterampilan content marketing UMKM Desa Banjaranyar dan diharapkan dapat diterapkan di daerah pedesaan lainnya.
:Pengaruh Gaya Kepemimpinan, Motivasi, dan Disiplin Kerja terhadap Kinerja Karyawan (Studi Kasus: Karyawan PT PLN BATAM: (Case Study: Employees of PT PLN BATAM) Tiara; Zahra Salsabila
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9946

Abstract

In the context of an institution or organization, Human Resources, both as members and leaders, play a crucial role in achieving organizational goals. This study aims to assess the impact of leadership style, motivation, and work discipline on employee performance at PT PLN Batam. The research method employed is quantitative, involving 100 PT PLN Batam employees at the Corporate Office as the population and sample. Data analysis was conducted using SPSS 26. The results of hypothesis testing indicate that leadership style, motivation, and work discipline significantly influence employee performance at PT PLN Batam. These findings are further supported by simultaneous hypothesis testing results. Recommendations from the researcher include the implementation of suitable leadership styles to motivate employees, increasing motivation through financial incentives, and improving discipline through clear policies and sanctions. Further research is suggested to explore additional variables and apply research findings in the workplace. Keywords: Leadership style, motivation, work discipline, employee performance
Pemberdayaan Masyarakat Desa Dalam Penanganan Trauma Dasar Melalui Pelatihan Pertolongan Pertama Berbasis Keluarga Di Desa Binaan Yuni Suharnida Lubis; Aulia Zulda Nasution; Zahra Salsabila
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 3 No. 3 (2025): Agustus : Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v3i3.474

Abstract

The main issue faced by the community of Tanjung Anom Village, especially in Dusun I, is the lack of knowledge and basic skills in providing first aid for minor trauma incidents at the household level. This community service activity aims to enhance family capacity in trauma management through community-based training. The method used is Participatory Action Research (PAR) with a community organizing approach, starting from preliminary observation, focus group discussions, training sessions, to post-activity evaluation. The results showed that the training positively impacted residents' knowledge and skills, led to the formation of local trauma cadres, and fostered new social structures supporting community preparedness for emergencies. The activity also encouraged behavioral change and collective awareness regarding the importance of basic trauma care in households.
Co-Authors Adiyanti, Putri Afifah, Dinda Nur Alfiani, Farisha Aljabar, Muhammad Farhan Anggraeni, Rosiana Anggun Dwi Lestari Anindita Septiarini, Anindita Arie Rijanti Aulia Zulda Nasution Destri Muliastri dini faisal Dwi Puji Lestari Fornia, Daviana Dwitasari Enka Ghanii Al Hamiid Hakim, Muhammad Irvan Hanif, Ahmad Luthfi Indina Az Zahra Jiani, Anggi Ken, R.R Wening Kundharo Saddhono Muhammad Rizki Firdaus Muhammad Yusuf Muhtadin, Sabilal Negoro, Noor Bekti Nicolaus Euclides Wahyu Nugroho Novita Fitrah Ramadani Onggal Sihite Pamungkas, Andika Rizki Putra Pramudya, Pranata Eka Purba, Imanuel Syahputra Puspitasari, Novianti Putri Maharani R, Arda Octavia. A. R, Syahrul Abdurrahman. Raharja, Ahmad Syakir Ruardhian, Mahir Sadiah Achmad Safruli, Diki Selvia Dwi Oktaviany Sihaloho, Nadia Fransiska Sri Wahyuni Tiara Wahyudi, Moh Ikhwan Wega Azizah Yani Triyani Yuli Setiowati Yuni Suharnida Lubis Zulfah, Putri