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All Journal Economic Journal of Emerging Markets IJIBE (International Journal of Islamic Business Ethics) Proceeding SENDI_U PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Manajemen Pelayanan Publik Jurnal Ilmiah Ekonomi Islam Al-Muzara'ah Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Aptisi Transactions on Technopreneurship (ATT) Jurnal Ekonomi Bisnis Indonesia Indonesian Journal of Accounting and Governance Meteor STIP Marunda El-Barka: Journal of Islamic Economics and Business Jurnal Wacana Ekonomi Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Community Empowerment Devotion: Journal of Research and Community Service Jurnal Ketenagakerjaan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan El-Ecosy : Jurnal Ekonomi dan Keuangan Islam PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Business and Entrepreneurial Review Journal of Tax Law and Policy Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Ekonomi Scientium Law Review Ekonomi Digital Dharma Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Dirkantara Indonesia Gudang Jurnal Multidisiplin Ilmu International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Green Inflation: International Journal of Management And Strategic Business Leadership Suhuf: International Journal of Islamic Studies Indonesian Journal of Accounting and Governance
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Pemanfaatan Software Akuntansi untuk Optimalisasi Efisiensi dan Akurasi Proses Keuangan dalam Organisasi Wahyuni, Lidia; Sofilda, Eleonora; Hamzah, Muhammad Zilal
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.146

Abstract

This community service project aims to enhance the competence of vocational school teachers in West Jakarta in using accounting software to improve the quality, efficiency, and accuracy of education. This activity is driven by the urgent need to upgrade teachers' skills before the competency test conducted by the Professional Certification Institute (LSP), using the latest technology. The implementation of this community service employs a descriptive qualitative approach through training, mentoring, and evaluation. The training utilizes Accurate online accounting software, chosen for its capability to meet the financial reporting standards required by schools. The results of the training showed a significant improvement in participants' skills, as evidenced by the comparison of pre-test and post-test results. The participants also reported increased confidence and readiness to face the Accounting Technician competency test. To ensure the sustainability of the program, periodic mentoring is planned, and the scope of the training will be expanded to involve more vocational school teachers in the area. This improvement in competence is expected to contribute to better financial management in schools and ultimately enhance the quality of education at the vocational high school level.
Alternative Solutions to Increase Pension Security Participation in Indonesia Meutia, Astrid; Hamzah, Muhammad Zilal; Rumondang, Haiyani
Devotion : Journal of Research and Community Service Vol. 5 No. 4 (2024): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i4.711

Abstract

This study aims to analyze alternative solutions to increase the number of pension security participation in Indonesia. The analysis method used in this study is Panel Data Regression. The data used in the panel data analysis are Number of Pension Security Participants, Human Development Index (HDI), Gross Regional Domestic Product (GRDP), Open Unemployment Rate (TPT), Information and Communication Technology Development Index (IPTIK), Young age (15-24) who are not in school, working or training (NEET), Proportion of Average Hourly Wages to Provincial Minimum Wage (Wages), Gini Ratio, Labor Force Participation Rate (TPAK) from 2017-2022 in 33 Provinces in Indonesia. The results of panel data processing, the best model is  the Fixed Effect Model with regression results showing that only GRDP variables have a significant positive influence. While the Wage variable has a significant negative effect and the IPM, TPT, IPTIK, NEET, Gini Ratio, TPAK variables have no influence on the Number of Pension Security Participants.
“UMKM Go Export” training for KSBI Community in South Jakarta Sofilda, Eleonora; Hamzah, Muhammad Zilal; Nurhaida, Dida; Islami, Wardah; Munawar, Muhammad Agil
Community Empowerment Vol 10 No 9 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.13845

Abstract

The “UMKM Go Export” program is a community engagement initiative aimed at improving the export readiness of Micro, Small, and Medium Enterprises (MSMEs) under the Komunitas Sukses Berjamaah Indonesia (KSBI). The one-day training was conducted using a participatory approach and adopted the “9 Steps to Enter Export Markets” curriculum, covering topics from business readiness, product standards, market mapping, international trade regulations, digital marketing, to export transactions and networking. Pre-test and post-test results showed a significant increase in knowledge, from 58.2 to 83.6. Around 80% of participants were able to draft a basic export plan, and 70% successfully created digital business accounts. Despite the short duration, participants' engagement in simulations, group discussions, and follow-up mentoring reinforced their readiness to compete globally. This program serves as a replicable model for empowering MSMEs in sustainable export development.
Implementasi Kualitas Pelayanan Dan Sikap Pada Harta Meningkatkan Intensi Muzzaki Berzakat Yang Diperkuat Oleh Kebijakan Pemerintah Yusrizal Yusrizal; Muhammad Zilal Hamzah; Hilman Latief; Natris Idriyani
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 8 (2024): GJMI - AGUSTUS
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i8.879

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana implementasi kualitas pelayanan dan sikap positif terhadap harta dapat meningkatkan intensi muzakki berzakat, yang diperkuat oleh kebijakan pemerintah. Menggunakan pendekatan kualitatif dan metode studi kepustakaan, penelitian ini bersifat non-experimental, di mana data dikumpulkan tanpa intervensi pada subjek. Pengukuran dilakukan di BAZNAS dengan fokus pada pemahaman individu dewasa mengenai pelayanan yang diterima, menggunakan teknik cross-sectional untuk mengumpulkan data dari jurnal terkait dalam satu situasi tertentu. Hasil penelitian menunjukkan bahwa kualitas pelayanan lembaga zakat yang transparan dan akuntabel secara signifikan membangun kepercayaan muzakki, sedangkan sikap positif yang dipengaruhi oleh nilai-nilai moral dan edukasi memotivasi individu untuk berkontribusi. Sinergi antara kedua faktor ini, bersama dengan kampanye kesadaran publik dan lingkungan sosial yang aktif, menciptakan suasana kondusif bagi partisipasi zakat. Peningkatan intensi berzakat tidak hanya memberikan manfaat individu, tetapi juga berdampak positif pada pengentasan kemiskinan dan peningkatan kesejahteraan sosial, menegaskan bahwa pengelolaan zakat yang efektif berperan sebagai pendorong utama dalam pembangunan sosial yang berkelanjutan.
RECONSTRUCTING THE VAT THRESHOLD IN INDONESIA: A LITERATURE REVIEW Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Scientium Law Review (SLR) Vol. 2 No. 2 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i2.507

Abstract

The high threshold to be confirmed as a taxable entrepreneur in Indonesia, which is the amount of gross turnover and/or gross income in a fiscal year of at least Rp 4.8 billion, has attracted criticism from several quarters, including the World Bank. There are even studies that argue the need to determine the ideal VAT threshold in a country, considering that a high threshold will reduce VAT revenue, while a low threshold will impose high compliance costs on small businesses. Based on a normative legal study, this study reaches two conclusions. First, the provisions governing the current VAT threshold in Indonesia have undergone several changes since the enactment of the 1984 VAT/PPnBM Law, with the latest provision stipulating that the amount of gross turnover and/or gross income in a fiscal year must be at least Rp. 4.8 billion. Second, the legal reconstruction of the VAT threshold in Indonesia needs to be carried out while still harmonising with other VAT policies, such as tariffs and the expansion of the VAT base, and taking into account benchmarking in several countries. It is recommended that there be a change in VAT policy on the threshold by not applying a threshold that is too high, taking into account the principle of neutrality, suggestions from competent world institutions such as the World Bank, and benchmarking with several developed countries that have a good VAT system and the imposition of VAT thresholds is not too high, such as Australia, Malaysia, Singapore, and Switzerland.   
Peran dan Potensi Digitalisasi Manajemen Zakat: Sebuah Systematic Literature Review Makarim, Dina Fornia; Hamzah, Muhammad Zilal
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12406

Abstract

This research aims to identify the role and potential of digitizing zakat management using a systematic literature review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method in the process of filtering articles according to the research subject. The data source comes from articles published by journals indexed by Scopus which were collected using the Publish or Perish (PoP) program. From a total of 112 studies, 47 articles were obtained from 33 Scopus indexed journals that were relevant for analysis, published in 2014-2024. Selected articles were analyzed using the VOSviewer tool. The results of this research show that digitalization in zakat management has an important role in the collection and distribution of zakat. Technologies such as blockchain and the use of bitcoin currency also have the potential to increase the role of digitalization of zakat management in the future. This research can be used as a reference for further research regarding the digitalization of zakat.
DAMPAK DESENTRALISASI FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA DI INDONESIA (Studi pada Kabupaten/Kota Kurun Waktu 2015-2021) Sofilda, Eleonora; Hamzah, Muhammad Zilal; Nurhaida, Dida
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.16516

Abstract

This study intends to investigate the impact of fiscal decentralization on Indonesia's Human Development Index through per-capita income. The study's focus is on Indonesia's 415 Regencies and Cities from 2015 to 2021. Certain government spending indicators are employed in panel data regression as independent variables using Eviews 9.00. Secondary data were collected from the Central Bureau of Statistics (BPS) and the Ministry of Finance (MoF). The results of model 1 show that of the eight variables used to see their effect on per capita income, there are six variables that have a favorable impact, namely health budget allocations, public service functions, social protection functions, village funds, regional independence and investment, while education fund allocations and the economic function is unable to increase per capita income in Indonesia. The outcomes of model 2 demonstrate that components of model 1's influence on per capita income have a favorable impact on Indonesia's Human Development Index.
A Step-by-Step Guide to Publishing Journal Article and Its Strategies Hamzah, Muhammad Zilal; Abd Rahman, Nur Hayati; Sofilda, Eleonora; Nurhaida, Dida
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.15812

Abstract

Early researchers often struggle in writing scientific papers due to deficient writing skills and adapting to academic settings. In response, the Doctoral Program in Public Policy at the Faculty of Economics and Business at Universitas Trisakti organized a webinar with the intention of providing students with effective writing techniques. The webinar addressed important areas such as publishing in Scopus-indexed journals, composing successful manuscripts, maintaining writing consistency, and selecting appropriate venues for publication. The outcomes demonstrated that this webinar greatly enhanced the participants' confidence in scientific writing, with 85% strongly agreeing and 15% agreeing. Overall feedback from participants was positive, with 95% strongly agreeing and 5% agreeing that the activity was beneficial. Moreover, 90% expressed a strong wilingness to participate in future training, while 10% agreed. This paper's importance and benefits make it a valuable resource for widespread use, especially by new researchers aiming to enhance their scientific writing skills and strategies.
Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
THE EFFECT OF BANKRUPTCY POSSIBILITY ON AUDIT DELAY AND TIMELINESS: Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016 Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0zv63t48

Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScoreis negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
Co-Authors Abd Rahman, Nur Hayati Abd. Ghafar b. Ismail Abdul Yusuf Agus Sriyanto Agus Susanto, Eko Ahmad Ahmad Airin Devanty Andhika Suparjan Ardhiani Fadila Ari Mulianta Ginting, Ari Mulianta Arsal, Yon Asma'i , Astuti, Camelia Puji Bustamil, Bustamil Chintia Apriyanti Dewi, Nur Diana Dian Wahyudi Dida Nurhaida Dimyati Dimyati Dini Hariyanti Eferedo, Eferedo Eleonora Sofilda Faaza, Haseena Khalida Fahruroji Fahruroji, Fahruroji Gilberth Suryadi Giri Tri Broto Handoko, Hendro Haris, Muhamad Herawan, Bonny Famedian Hesti Ekawati Hilman Latief Himawan, Aquila Ihsanul Fatta Indah Anggoro Putri indianies janio Iskandar, Adriyansya Islami, Wardah Isnaini Mukti Azis Jadi Suriadi Jati Chandrasasi Jhon Tafbu Ritonga Jhon Talbu Ritonga Kamila Ramadhani Kuncoro Hadi Lidia Wahyuni Luci Irawati M Andrio Mulasaputra Maisyarah, Anisa Makarim, Dina Fornia Meinarsih, Triana Meutia, Astrid Mudakir , Mudakir Mudakir Mudakir Mulyani Safira Munawar, Muhammad Agil Musa Ritonga Natris Idriyani Nindah Warachmah Suharji nirdukita ratnawati, nirdukita Nurhayati Nurhayati Nurwahidin Pardomuan Sihombing, Pardomuan Putri, Indah Anggoro R. Ajeng Entaresmen, R. Ajeng Reska Prasetya Ridhona Fultanegara Rudy Tanjung Rumondang, Haiyani Shafrani Dizar Sipayung, Bonarsius Sobiyanto, Ahmad Suci Romadhona Sulistyowati, Lilies Sutradi Sutardi Tatok Djoko Sudiarto, Tatok Djoko Tri Broto, Giri Tri Handayani Triana Meinarsih Tubagus Irmansah Vissia Dewi Haptari, Vissia Dewi Wahyudi Wahyudi Wahyuni, Lidia Wan Usman, Wan Wibowo, Titis Ari Yurinaldi Yurinaldi Yusuf, Abdul Yusuf, Abdul Yuswar Zainul Basri Zainuddin Siregar ZAINUL ARIFIN Zarwin Sabar Zulkifli Husin, Zulkifli