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Pengaruh Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal terhadap Akuntabilitas Laporan Keuangan Daerah Buntuan, Rosalynda; Yamin Noch, Muhammad; Pasolo, Fahrudin; Zakaria, Zakaria; Suratini, Suratini
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1530

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh Sistem Akuntansi Keuangan Daerah (SAKD), Kompetensi Sumber Daya Manusia (SDM), dan Sistem Pengendalian Internal (SPI) terhadap Akuntabilitas Laporan Keuangan Daerah di Kabupaten Pegunungan Bintang. Desain Penelitian dan Metodologi: Desain penelitian ini bersifat kuantitatif dengan pendekatan asosiatif. Data dikumpulkan dari 98 responden atau sebesar 96,08% dari total populasi sebanyak 102 orang yang merupakan aparatur pada OPD Kabupaten Pegunungan Bintang, Provinsi Papua Pegunungan. Teknik pengambilan sampel menggunakan metode probability sampling dengan jenis simple random sampling. Analisis data dilakukan melalui uji regresi linear berganda dengan pengujian parsial (uji t) untuk masing-masing variabel independen. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa SAKD, kompetensi SDM, dan SPI secara parsial berpengaruh signifikan terhadap akuntabilitas laporan keuangan daerah. Di antara ketiga variabel, SAKD memiliki pengaruh paling dominan dengan nilai koefisien beta sebesar 0,364 dan nilai t sebesar 4,666 pada tingkat signifikansi 0,000. Implikasi: Temuan ini mengindikasikan bahwa penguatan sistem akuntansi berbasis standar pemerintah merupakan langkah strategis dalam meningkatkan transparansi dan akuntabilitas keuangan daerah. Implikasi praktis dari penelitian ini mendorong pemerintah daerah untuk fokus pada pengembangan sistem akuntansi dan peningkatan kapasitas SDM. Studi lanjutan disarankan untuk memasukkan variabel lain seperti perencanaan anggaran, transparansi, dan adopsi teknologi informasi guna memperkaya model analisis.
PENGARUH PENATAAN RUANG KANTOR MADRASAH TERHADAP KUALITAS PELAYANAN KETATAUSAHAAN Musdalifah, Sri; Zakaria, Zakaria; Dewantara, Andi Harpeni
DIDAKTIKA Vol 16 No 2 (2022)
Publisher : Fakultas Tarbiyah Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/didaktika.v16i2.3826

Abstract

This study aims to investigate the effect of the space arrangement toward administrative services at MTS DDI Walimpong, Soppeng Regency, Indonesia. This is a quantitative research using questionnaire as instrument to collect the data. This study involved a staff of administrative office and 35 students. Data were analyzed by using formula of proportion and product moment correlation, as well as testing the independence between two factors using simple linear regression test statistics. Findings of this study indicate that the spatial arrangement of the madrasah office at MTS DDI Walimpong, Soppeng Regency is quite good. The average respondent's answer is 50.61 which is in the fairly good category. Meanwhile, the administrative services at MTS DDI Walimpong, Soppeng Regency, are quite good. The average of respondents' answers is 53.94 which is in the good enough category. Based on the results of the ANOVA test, the Fcount value of 10.14376653>Ftable of 4.130017699, and the T-test of 3.10485017186>Ttable of 1.369709548. This shows that there is a positive and significant influence on the arrangement of madrasah office space on the improvement of administrative services.  Keywords: office space arrangement, service, administration.  
Evaluation of Ethical Dilemmas and Business Sustainability in Maintaining a Company's Reputation in Global Markets Yendra; Zakaria, Zakaria
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1490

Abstract

This study examines the intersection of ethical dilemmas and business sustainability in influencing corporate reputation in global markets. It investigates how companies navigate ethical challenges while maintaining stakeholder trust and achieving long-term sustainability. The study employs a systematic literature review (SLR) approach, synthesizing insights from peer-reviewed articles, industry reports, and empirical studies published after 2018. Using Stakeholder Theory and the Environmental, Social, and Governance (ESG) framework as guiding concepts, the research analyzes how ethical considerations shape corporate reputation and sustainability strategies. The findings reveal that companies prioritizing ethical business practices and sustainability frameworks, such as ESG, are better positioned to protect their reputation and enhance stakeholder trust. Ethical dilemmas commonly arise in supply chain management, labor practices, misleading marketing, and environmental responsibility. Companies that neglect these principles face reputational damage, consumer backlash, and regulatory penalties. In contrast, businesses that integrate sustainability into their core strategies safeguard their reputation, achieve competitive advantages, and foster long-term growth. This study highlights the importance of embedding ethical considerations into business operations, emphasizing stakeholder engagement, transparent supply chains, and ESG implementation. The research offers practitioners actionable insights to develop robust sustainability frameworks that mitigate reputational risks. Future research should explore industry-specific challenges and the role of technology in enhancing ethical business practices.
Halal certification facilitation for value addition of lemang as a regional culinary identity of Malingping, Lebak Regency Zakaria, Zakaria; Hidayati, Rahmi; Mahpudin, Mahpudin
Community Empowerment Vol 10 No 7 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.13578

Abstract

As a Muslim-majority country, Indonesia has made halal product assurance a central policy to promote global halal tourism and strengthen its national identity. The government, through the Halal Product Assurance Organizing Agency (BPJPH), has mandated halal certification for all businesses. To accelerate this, a free halal certification program has been launched, specifically targeting micro, small, and medium enterprises (MSMEs). However, this program remains largely unknown, especially in rural and peripheral areas like Malingping, Lebak Regency. This community service initiative aimed to assist local Nasi Lemang producers in Malingping, South Lebak, in obtaining halal certification. Many of these entrepreneurs lack the necessary knowledge about the procedures and requirements for certification. The method employed involved a combination of socialization, mentoring, and technical assistance throughout the halal certification registration process. The outcome of this program was the successful acquisition of halal certificates by the Nasi Lemang entrepreneurs. This not only ensures their products comply with national standards but also enhances the added value of Lemang as a distinctive culinary icon of Malingping. Ultimately, this effort contributes to the preservation of local culinary heritage while supporting Indonesia's broader halal industry development agenda.
Pinky Pancake Berbasis Pisang Raja, Kacang Merah dan Ikan Teri Sebagai Makanan Tambahan Balita Adam, Adriyani; Suriani, Suriani; Saharia, Sitti; Zakaria, Zakaria; Chaerunnimah, Chaerunnimah; Hendrayati, Hendrayati
Al GIZZAI: PUBLIC HEALTH NUTRITION JOURNAL Vol 5 No 2 (2025)
Publisher : Program Studi Kesehatan Masyarakat UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/algizzai.v5i2.58964

Abstract

Pendahuluan: Stunting masih menjadi masalah gizi utama di Indonesia, ditandai dengan gangguan pertumbuhan linear dan perkembangan anak. Intervensi berbasis makanan tambahan bergizi dan dapat diterima anak merupakan strategi penting. Penelitian ini bertujuan mengembangkan produk pangan fungsional "Pinky Pancake" berbasis bahan lokal bergizi pisang raja, kacang merah, dan ikan teri, serta menilai daya terimanya pada panelis mahasiswa. Metodologi: Penelitian ini merupakan eksperimental dengan tiga formulasi bahan. Daya terima diuji secara organoleptik terhadap 100 panelis menggunakan uji hedonik skala 1–5 dan dianalisis secara statistik. Hasil: Formulasi terbaik (F3: 10:25:15) menunjukkan skor tertinggi dari aspek warna dan rasa. Kandungan gizi Pinky Pancake per resep menghasilkan energi 596,3 kkal, protein 21,2 g, lemak 18 g, dan karbohidrat 89,3gr. Pinky Pancake berpotensi sebagai alternatif makanan tambahan untuk balita dalam upaya pencegahan stunting. Kesimpulan: Penambahan ikan teri berkontribusi pada kandungan protein dan kalsium produk tanpa mengurangi daya terima secara signifikan
A CRITICAL REVIEW OF INDONESIAN TRADITIONAL PROVERBS BY DERRIDA’S DECONSTRUCTION Zakaria, Zakaria
English Review: Journal of English Education Vol. 12 No. 3 (2024)
Publisher : University of Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/erjee.v12i3.9580

Abstract

Abstrak:This research uses qualitative case studies with Derrida's deconstruction method. The object of research is the text of traditional Indonesian proverbs. The results of the research conclude that several mythical meanings of traditional Indonesian proverb texts can be shifted by another meanings, the analysis shows that the proverb of air beriak tanda tak dalam means someone who talks a lot without knowledge can be reconstructed with meaning “a person who talks a lot is a person with knowledge so it must be present as many arguments as possible.” The proverb of buah jatuh tak jauh dari pohonnya means parents and children have the same temperament and character, can also be reconstructed with meaning “that a child can be shaped by a good or bad environment, not just by the parents.” The proverb of hujan emas di negeri orang, lebih baik di negeri sendiri can be reconstructed also with the meaning of “it would be better live in someone else's country if it can give a guarantee of prosperity”. Finally, the proverb of biar lambat asal selamat can be reconstructed by some meaning based on considerations of effectiveness and efficiency of work. Meaning will continue to move and look for new traces of meaning, therefore meaning is never single and absolute but continue to be born along with each dimension of perspective.
The influence of transformational leadership and interpersonal communication on the work motivation of employees in the Phylon Injection section at PT Adis Dimension Footwear Balaraja-Tangerang Zakaria, Zakaria; Cahyono, Yoyok
UJoST- Universal Journal of Science and Technology Vol. 5 No. 1 (2026): March 2026
Publisher : Faculty of Science and Technology University of Pramita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11111/ujost.v5i1.187

Abstract

The purpose of this study was to determine how much influence transformational leadership and interpersonal communication simultaneously have a significant effect on employee work motivation in the Injection Phylon section at PT Adis Dimension Footwear, Tangerang Regency.This study uses a quantitative descriptive method. The research sample consisted of 83 respondents. The technique used to determine the sample in this study was the simple random sampling technique.The results of this study indicate that (1) partially, transformational leadership significantly influences the work motivation of employees in the Phylon Injection section at PT Adis Dimension Footwear, Tangerang Regency, as indicated by the calculated t value > t table (4.659 > 1.990) and a significance value of 0.000 which is smaller than the significance value of 0.05. Thus, Ha is accepted and H0 is rejected. (2) Partially, interpersonal communication significantly influences the work motivation of employees in the Phylon Injection section at PT Adis Dimension Footwear, Tangerang Regency, as indicated by the calculated t value > t table (6.778> 1.990) and a significance value of 0.000 which is smaller than the significance value of 0.05. Thus, Ha is accepted and H0 is rejected. (3) Simultaneously, transformational leadership and work discipline significantly influence the work motivation of employees in the Phylon Injection section at PT Adis Dimension Footwear, Tangerang Regency, as indicated by Fcount> Ftable (168.938>3.11) with a significance level of 0.000, thus Ha is accepted and H0 is rejected.Based on the results of the study, it can be concluded that the variables of transformational leadership and interpersonal communication, both partially and simultaneously, have a significant influence on the work motivation of employees in the Phylon Injection section at PT Adis Dimension Footwear, Tangerang Regency.
Students' Self-Efficacy in Islamic Character Development: A Phenomenological Study of PAI Learning in the Merdeka Curriculum at Senior High Schools Batula, Abu Warasy; Ritonga, Mhd. Aksaril Huda; Helmy, Helmy Abdullah; Supriadi, Udin; Zakaria, Zakaria
ISLAMIKA Vol 7 No 4 (2025): OKTOBER
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v7i4.5918

Abstract

This study investigates the implementation of character education through Islamic Religious Education (Pendidikan Agama Islam, or PAI) in Indonesian schools, focusing on the development of students’ self-efficacy in internalizing moral values as prescribed by the Merdeka Curriculum, particularly in phases E and F. Employing an Interpretive Phenomenological Approach (IPA), the research involved 18 purposively selected students from three different school types in Bandung. Data collection was conducted through in-depth interviews, participatory observation, and focus group discussions. Analysis revealed four central themes: students’ internal struggles in cultivating moral self-control; the influence of social environments on collective efficacy; the emergence of moral agency within digital spaces; and the role of spiritual maturity in fostering authentic leadership. The findings demonstrate a developmental trajectory in students’ self-efficacy from initial efforts to resist negative behaviors (Phase E) to the embodiment of innovative, integrity-based leadership (Phase F). This study contributes to the theoretical expansion of self-efficacy by proposing the concept of “spiritual self-efficacy” and contextualizing Bandura’s four sources of efficacy within Islamic moral education. The results underscore that effective character education must move beyond mere transmission of moral knowledge to systematically fostering students’ confidence in consistently and authentically enacting moral behavior. These insights offer significant implications for advancing a more holistic and character-centered PAI curriculum and pedagogical strategy.
EVALUATION OF AC-BC MIXTURES STABILITY AND FLOW VALUES ON THE USE OF ANALOG AND DIGITAL MARSHALL TEST EQUIPMENT: Evaluasi Nilai Stabilitas dan Flow Campuran AC-BC Pada Penggunaan Alat Uji Marshall Analog dan Digital Sulistyono, Sonya; Badriani, Ririn Endah; Zakaria, Zakaria
Jurnal Rekayasa Sipil dan Lingkungan Vol. 1 No. 02 (2017): JURNAL REKAYASA SIPIL DAN LINGKUNGAN
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.517 KB) | DOI: 10.19184/jrsl.v1i02.6035

Abstract

Marshall test-equipment is used to determine the stability of the flow and MQ of AC-BC pavement. It can be an analog and a digital test-equipment. Analog test-equipment reading the data manually dependens on the operator skills. While the digital test equipment uses a computer system produces maximum data with minimum operator. The research is conducted based on a mixture SNI 06-2489-1991 AC-BC with five variation of asphalt content. The presumptions of the test result of Marshall characteristic are found out as: the direct observation-analogue gets the stability (kg) = 1490.49; Flow (mm) = 4.48; MQ (kg / mm) = 335.55. The visualization analogue gets the stability (kg) = 1482.91; Flow (mm) = 4.44; MQ (kg / mm) = 336.48. The digital test-equipment gets the stability (kg) 1508.36; Flow (mm) = 4.42; MQ (kg / mm) = 342.93. Based on the three different analysis evenly show that there are no different significantly from the test result by using the direct observation-analogue, the visualization analogue, and the digital Marshall test-equipment. Alat uji Marshall digunakan untuk mengetahui stabilitas terhadap kelelehan plastis (flow) dan MQ dari lapis perkerasan AC-BC. Tipe alat pengujian Marshall dapat berupa analog dan digital. Alat uji analog dengan pembacaan data manual sangat bergantung pada ketrampilan operator. Alat uji digital menggunakan sistem komputer, sehingga menghasilkan data maksimum dengan operator minimum. Penelitian dilaksanakan berdasarkan SNI 06-2489-1991 pada campuran AC-BC dengan lima variasi kadar aspal. Hasil pengujian didapatkan nilai rata-rata alat uji analog pengamatan langsung: stabilitas (kg) = 1490,49; Flow (mm) = 4,48; MQ (kg/mm) = 335,55. Alat uji analog pengamatan perekaman video: stabilitas (kg) = 1482,91; Flow (mm) = 4,44; MQ (kg/mm) = 336,48. untuk alat uji digital menghasilkan stabilitas (kg) = 1508,36; Flow (mm) = 4,42; MQ (kg/mm) = 342,93. Berdasarkan analisa perbedaan tiga rata-rata menunjukkan tidak terdapat perbedaan signifikan hasil pengujian menggunakan alat uji Marshall analog pengamatan langsung, perekaman video dan digital.
Penggunaan Limbah Kertas sebagai Media Edukasi Kerajinan Topeng Bastomi, Mohamad; Fanani, Mohamad Zainal; Huda, Ahmad Nur; Nahdlia, Hikmatul Amalia; Wijaya, Hengki Vicky; Ni'mah, Nur Af'idatun; Fajriyah, Laili; Humairoh, Siti; Fauziyah, Nia Asmaul; Andriansah, Elvin; Priyatno, Rizaldi Bugi; Zakaria, Zakaria
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 3 No. 2 (2022)
Publisher : Universitas Islam Malang

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

Abstract

Limbah kertas menjadi pilihan dalam edukasi pembuatan kerajinan topeng yang dimaksudkan agar dapat mengurangi limbah kertas dan dapat meminimalisir budget yang dibutuhkan untuk membuat topeng Jabung. Pengabdian ini bertujuan untuk memperkenalkan kerajinan topeng Jabung dan cara pembuatan topeng Jabung menggunakan limbah kertas kepada anak-anak di Dusun Mindi. Metode yang digunakan dalam pengabdian ini adalah pelatihan, pendampingan, edukasi, sosialisasi, dan monitoring. Dari kegiatan pengabdian edukasi tersebut mampu meningkatkan pengetahuan kepada anak-anak di Dusun Mindi tentang kerajinan topeng Jabung dan mendapat pengalaman baru cara pembuatan topeng Jabung dengan menggunakan limbah kertas.
Co-Authors A. Razak, A. Razak Abdul Kadir Abdul Rasyid Adriansyah Ekaputra Adriyani Adam Afif , Muhammad Ahmad Baedowi, Ahmad Ahmad Nur Huda Akbar, Mohamad Aldrin Alditria, Amalia Hayyu Allena Refi Rahmawati Amalia, Hilda Ayu Melvi Amiruddin . Amiruddin Amiruddin Amrin Amrulloh Amrulloh Amrusi Amusi, Amrusi Anastasya, Millenia Putri Andi Harpeni Dewantara, Andi Harpeni Andriansah, Elvin Arisnaini, Arisnaini Arry Pongtiku Ashabul Kahfi, Ashabul Aslawiyah, Siti Rabiaatul Aslihah, Aslihah Asmoro, Novky Asrul Asrul Astuti, Ayun Dwi Azizah, Wafiq Azwir Azwir B, Burhanuddin Badriani , Ririn Endah Bashabih, Masyitoh Bastomi, Mohamad Basysyar, Andi Haura Rafiqah Batula, Abu Warasy Boris Kaido Buntuan, Rosalynda Cahyono, Yoyok Chaerunnimah . Claudya Nurcahaya Darmaliana Darmaliana Darmaliana Darmaliana Dedik Romahadi DHANI ARIATMANTO Diana Safitri Djabar, Helmi Rafif Eli Yeny Eli Yeny Elly Nurlia Entar Sutisman Entis Sutisna Epan, Epan Eriyanto, Syavira Riski Fachry Abda El Rahman Fajriyah, Laili Fanani, Mohamad Zainal Faridz, Ahmad Fauziyah, Nia Asmaul Febriani, Ike Feri Agriani G. Gunawan Gani, Kameriah Garuda Wiko Hadiansyah, Akbar Halim Mudia Hariyati, Tati Haryadi, Tobi Hasyim, Muh Hayati, Zahratul Helmy, Helmy Abdullah Hendrayati Hipdizah, Hipdizah Husen, Sjamsiar Husnaini Husnaini Ima Maisaroh Inayatullah, Ahlam Irsyadillah Irsyadillah Irwan Irwan Istiqomah, Alfina Nur Ivan Issa Fathony Jahrudin Jahrudin Jalaluddin Jalaluddin Keumala, Meta Kooh, Ricky Phylemon Kurniawati Kurniawati Kusrini Lailatul Husna Lifianthi, Lifianthi M. Yogi Riyantama Isjoni Mahpudin Mahpudin Maji, Rusta Mardiana, Sri Marihi, Laode Masyita, Ayu Maya Nabela Merlin Merlin, Merlin Miftahul Ilmi, Miftahul Misriyani Misriyani Muhamad Fitri Muhammad Habib Yusra Muhammad Nazir Muhammad Rifai Muhammad Syarif, Muhammad Muhammad Zarlis, Muhammad Muharramah, Ulfah Muhsin N Bailusy Munarsih, Munarsih Musdalifah, Sri Musfiana Musfiana Nahdlia, Hikmatul Amalia Nasriadi Dali Natawijaya, Divo Ni'mah, Nur Af'idatun Ningrum, Sulistya Ningsih, Sri Mutiara Ningsih, Wirda Nisa, Pia Khoirotun Noch, Muh Yamin Noch, Muhammad Yamin Nuhari, Insan Nunuk Hariani Soekamto Nur Alam Nurriqli, Arifia Pasolo, Fahrudin Prakoso, Lukman Yudho Priyatno, Rizaldi Bugi Putra, David Eka Putra, Marlan Usmani Qamarina, Nurshadiqah Rachmawan, Ade Rachmawati Rachmawati Rahim, Melinda Riani Rahmah, Ega Rahman Hakim Rahmat Widia Sembiring - Rarassari, Madyasta Anggana Rauf, Suriani Rejki, Muhammad Resi Novita Reza, Fakhrur Rezeki, Wahyu Rienvillia, Nafizsha Donna Rina Sri Kasiamdari Ritonga, Mhd. Aksaril Huda Riviyusnita, Rianda Roqifoh, Roqifoh Rufi'i Sabrina, Rorina Sada, Kumbendy Saharia, Sitti Said Ahmad Sabri Saifullah Saifullah Sakdiyah Sakdiyah Sakdiyah, Sakdiyah Saling, Saling Salsabiil*, Salsabiil Saputra, Hijrah Sara, Michelle Firsta Karima Sarea, Syahrul Satria, Sandy Pradiastu Sefriana, Irma Seprianto, Dicky Septyana Prasetianingrum SH, Haswindi Shahab, Aisyah Sirajuddin Sirajuddin Sirojuddin, Ahmad Mukhlish Siswahyudianto Siti Aisyah Siti Humairoh, Siti Sonya Sulistyono Sri Endah Kusmartini Sri Murtiningsih, Sri Sri Oktika Syahputri Sri Purwati, Sri Sudarwan Danim Sudaryana, Yayan Sufriadi, Dedi Sugeng Santoso Suhardi Suhardi Sumarlin Rengko HR Suprapto Suprapto Supriyatna, Wawan Suratini, Suratini Suriani Suriani Sutoyo, Muh Nurtanzis syahriani, endang Syarifuddin, Syamsidar Haji Takwa, Takwa Tambun, Sondang Whita Kristina Tete, Johni Tome, Sriyanti Tompunu*, Alan Novi Toruntju, Sultan Akbar Tundreng, Syarifuddin Udin Supriadi Usman, Rahima Utami Maulida Utami Maulida Wainggai, Yan Pieter Wijaya, Beni Wijaya, Hengki Vicky Yamin Noch, Muhammad Yawan, Hendri Yendra Yono, Yono Yosi Affandi Yulastri Yulastri Zahratul Idami Zamheri, Ahmad Zidni Ma'ruf Zulhamdi, Zulhamdi