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All Journal Laa Maisyir Jurnal Ekonomi Islam Jurnal Tabarru': Islamic Banking and Finance Jurnal Mantik Jurnal Perencanaan Pembangunan Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian El-Qish: Journal of Islamic Economics Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmu Ekonomi Mulawarman (JIEM) International Journal of Economics and Management Research The Es Economics and Entrepreneurship Innovative: Journal Of Social Science Research International Journal of Management Research and Economics AMMA : Jurnal Pengabdian Masyarakat Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJMA Economic and Business Horizon INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Cendekia Ilmiah Aksi Kita: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research Jurnal Pengabdian Masyarakat
Akbar Lufi Zulfikar
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Perception As A Moderating Variable Of The Influence Of Sharia Financial Literacy On The Decision To Become A BSI Customer Rinna Ramadhan Ain Fitriah; Swadia Gandhi Mahardhika; Akbar Lufi Zulfikar; Nurfiza Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.834

Abstract

This study is a quantitative study with an explanatory approach, which uses previous research as the primary fuel to elaborate more deeply in this study and add new variations. The data used in this study are primary data that researchers obtained from 250 students throughout Indonesia. The data obtained was analyzed using the innovative PLS 4.0 analysis tool. The result of this article shows that the Sharia Financial Literacy variable can have a positive relationship direction and a significant influence on the decision to become a BSI customer. The P-values ​​in this article are positive and below the significance level of 0.05, namely 0.003. These results indicate that the Sharia Financial Literacy variable can improve students' financial conditions, intelligence, and so on, ultimately affecting the Decision To Become A BSI Customer. In the next row, the Perception variable can also moderate the influence of the Sharia Financial Literacy variable on the Decision To Become A BSI Customer because the P-values ​​are positive and below the significance level of 0.05, namely 0.000, more significant than the direct test, 0.003. Thus, it can be concluded that this article's first and second hypotheses can be accepted.
Hubungan Kontrol Diri dengan Perilaku Konsumtif Perspektif Islam (Studi pada Penggemar K-pop di Kalangan Mahasiswa Progam Studi Ekonomi Syariah Universitas Mulawarman): Penelitian Mursyidah Nursitta Ilmina; Swadia Gandhi Mahardika; Akbar Lufi Zulfikar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1977

Abstract

His research was conducted by Mursyidah Nursitta Ilmina with the title “The Relationship Between Self-Control and Consumptive Behavior from an Islamic Perspective (A Study on K-Pop Fans Among Students of the Sharia Economics Study Program at Universitas Mulawarman)” under the supervision by Mr. Swadia Gandhi Mahardika. The phenomenon of consumptive behavior among university students, particularly those who are fans of popular culture such as K-Pop, has become a relevant issue in the study of Islamic economics. This research aims to determine the relationship between self-control and the consumptive behavior of K-Pop fan students. This study uses a quantitative approach with a population consisting of 46 students from the Sharia Economics Study Program at Universitas Mulawarman who are K-Pop fans. Data were analyzed using linear regression analysis. The results of the study show that self-control has a negative and significant effect on students' consumptive behavior. The higher an individual's level of self-control, the lower their tendency to engage in consumptive behavior, especially toward K-Pop-related products.
Digitalisasi Keuangan dan Manajemen Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Desa Muara Badak Ulu Kecamatan Muara Badak Muhammad Keanu Haekal; Bella Nur Syifa Syahrul; Hana Rahmawati Zen; Ferdiansyah; Gusti Anggit Yata Zaka; Dahlia Permata Sari; Dhini Abizah; Puan Achmad Alisyahbuni; Ariana; Muhammad Ridho Wardhana; Akbar Lufi Zulfikar
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/92bmw505

Abstract

Program pengabdian kepada masyarakat telah dilaksanakan di Desa Muara Badak Ulu, Kecamatan Muara Badak, Kabupaten Kutai Kartanegara, Provinsi Kalimantan Timur yang memiliki potensi besar dalam pengembangan Usaha Mikro Kecil dan Menengah (UMKM). Desa ini memiliki sumber daya lokal melimpah serta masyarakat dengan jiwa wirausaha sehingga UMKM berpeluang menjadi penggerak utama perekonomian desa. Program ini difokuskan pada digitalisasi dan manajemen keuangan bagi UMKM dengan tujuan meningkatkan literasi digital, memperkenalkan pencatatan berbasis aplikasi, serta mendorong penggunaan sistem pembayaran elektronik dan layanan perbankan digital. Pelaksanaan kegiatan meliputi tiga tahap. Tahap pra-pelaksanaan berupa pendataan awal, tahap pelaksanaan berupa seminar, pelatihan manajemen keuangan digital, serta praktik penyusunan laporan keuangan menggunakan Microsoft Excel. Tahap pasca-pelaksanaan berupa pembagian template Excel, pendampingan penggunaan QRIS dan aplikasi kasir digital, pembagian sertifikat peserta, serta dokumentasi melalui Gdrive. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM mengenai pentingnya pencatatan keuangan sistematis, pemisahan modal usaha, serta penerapan teknologi digital untuk mendukung keberlanjutan usaha. Output nyata kegiatan meliputi pembagian template laporan keuangan digital, fasilitasi pembuatan QRIS, serta pendampingan akses layanan perbankan seperti Kredit Usaha Rakyat (KUR). Kegiatan ini membuktikan kolaborasi akademisi, pemerintah daerah, dan perbankan menghadirkan solusi praktis memberdayakan UMKM melalui digitalisasi keuangan.
Penyebarluasan Informasi KTH Muara Berau Biccu sebagai Upaya Pengenalan kepada Masyarakat Muhammad Naufal Azhar; Angelita Sartika Pepayosa Nainggolan; Jasmine Maharani Rahman; Afrizal Muzacki; Andi Sarmilah; Fajrial Adzikra; Siti Rohana; Syarifah Nasywa; Nabila Aulia; Dhista Dwi Saputri; Akbar Lufi Zulfikar
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 3 (2025): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i3.2220

Abstract

The Community Service Program (Kuliah Kerja Nyata/KKN) conducted by Mulawarman University in Muara Badak Ulu Village, Kutai Kartanegara Regency, focused on introducing and strengthening the existence of the Muara Berau Biccu Forest Farmers Group (Kelompok Tani Hutan/KTH) to the wider community. This group plays an important role as a community forum for managing forests in a sustainable and equitable manner, encompassing the utilization of both timber and non-timber forest products. As part of the program, the students designed and implemented several activities aimed at raising public awareness and encouraging participation. The methods included creating an identity signboard for KTH as an official symbol of recognition, installing educational boards highlighting the importance of mangrove planting for coastal ecosystems, conducting mangrove planting using the silvofishery system that integrates environmental sustainability with aquaculture productivity, and developing a blog as a digital information platform accessible to the public. Through these initiatives, the program sought to enhance community knowledge about the ecological functions of mangrove forests, the importance of sustainable pond management for long-term productivity, and the benefits of having an online information medium to promote, document, and expand the networks of KTH Muara Berau Biccu. The results demonstrated an increased level of environmental awareness among community members, active participation in mangrove planting activities, and the establishment of a new communication medium that has the potential to strengthen the group’s position at both local and regional levels. Overall, the KKN program contributed significantly to supporting sustainable community-based forest and coastal resource management.
The Influence of the Gross Regional Domestic Product of the Trade and Manufacturing Industry and Services Sector on the Amount of Labor Absorption in the City of Samarinda and the City of Balikpapan Felicx Simanjuntak; Rahcmad Budi Suharto; Diana Lestari; Akbar Lufi Zulfikar
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.735

Abstract

The purpose of this study was to determine the effect of the Gross Regional Domestic Product of the Trade and Processing Industry Sectors and Services on the Amount of Labor Absorption in Samarinda City and Balikpapan City. This study uses panel data from 2013 – 2022 in the two cities of Samarinda and Balikapapan using secondary data. Data analysis used a dummy variable multiple linear regression model using SPSS (Statistical Program Social Science) version 23. The results of this study indicate that the GRDP variables in the trade, manufacturing and service sectors together have a significant effect on the amount of labor absorption. The Trade Sector Variable partially has a significant positive effect on Total Labor Absorption. The Processing Industry Sector Variable partially has no significant effect on Total Labor Absorption. And the Service Sector Variable partially has a significant negative effect on Total Labor Absorption.
Peranan Strategis Mangrove Mulai dari Konservasi, Ekonomi, dan Pemberdayaan Masyarakat yang Berada di KTH Salo Sumbala, Muara Badak Ulu, Kabupaten Kutai Kartanegara, Kalimantan Timur Aufri Najwan Fazari; Alzahra Zharifa Erwanda; Muhammad Ahyar Ma’ali; Nini Marlina; Aisyah Tri Andhini; Shafa Salsabila; Maria Aurelia Olivera Bedhi; Muhammad Tezar; Aulia Safrina; Nisrina Salsabila Zahra; Akbar Lufi Zulfikar
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 5 (2025): September: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i5.2238

Abstract

Mangroves play a crucial strategic role in maintaining coastal ecosystem balance, serving as habitats for aquatic organisms and functioning as natural biofilters that help reduce pollution. Nevertheless, mangrove degradation in Indonesia, including in Kutai Kartanegara Regency, remains a significant challenge caused by human activities such as aquaculture expansion, settlement growth, and industrial development. Muara Badak Ulu Village, located within this regency, possesses extensive mangrove resources that require integrated conservation strategies. This community service program was carried out in collaboration with the Salo Sumbala Forest Farmers Group (KTH) to promote conservation, sustainable economic development, and local community empowerment. The activities included the installation of educational banners, community-based mangrove replanting, and the production of a profile video highlighting local potential. Over a 40-day period, these initiatives received enthusiastic responses from local residents, reflecting increased awareness of the ecological and economic importance of mangroves. The program emphasized participatory approaches, where local community members, particularly KTH, were actively engaged in every stage of planning and implementation. Beyond ecological benefits, the initiative is expected to support sustainable management of non-timber forest products, enhance economic opportunities, and strengthen environmental stewardship among coastal communities. Overall, this program demonstrates that community-driven mangrove conservation can generate multiple impacts: restoring degraded ecosystems, fostering collective awareness, and building resilience in coastal areas facing environmental challenges. Thus, the collaboration between higher education institutions and local communities provides a practical model for achieving sustainable development and environmental preservation.
The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Analisis Pengelolaan Dana BOSNAS dan BOSDA SMA Negeri di Kota Samarinda Terhadap Kinerja Keuangan Sekolah Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Swandari, Selly
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan melakukan pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda telah dilaksanakan sesuai dengan regulasi yang berlaku dan untuk mengetahui pengelolaan keuangan dalam hal ini adalah pengeluaran/keadaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Penelitian ini adalah sebanyak 18 Sekolah Menengah Atas Negeri di Kota Samarinda. Dalam penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menunjukan hasil bahwa Pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) Sekolah Menengah Atas Negeri di Kota Samarinda telah memenuhi  regulasi yang telah ditetapkan Pengelolaan keuangan dalam hal ini adalah pengeluaran/realisasi  Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) berdampak terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Dana yang dialokasikan untuk 18 sekolah yang ada di kota Samarinda yang bersumber dari BOSNAS dan BOSDA berjumlah Rp. 27. 917.500.000,- sementara realisasi sebesar Rp. 24.586.745.984,- atau sebesar 88%. Dana yang tidak dapat dimanfaatkan yaitu sebesar  Rp. 3.330.754.016,- (22 %), jumlah ini jika dapat dimanfaatkan secara maksimal tentunya akan lebih meningkatkan manfaat dari tujuan penganggaran BOS yaitu untuk meningkatkan kualitas layanan pendidikan khususnya yang terkait langsung dengan guru, tenaga pendidikan, tenaga administrasi dan siswa sekolah.
Factors Affecting Land And Building Tax And Locally-Generated Revenue Kutai Timur District Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.107

Abstract

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.
The Effect Of Government Spending And Investment On Unemployment And Poverty Rate In North Penajam Paser District (PPU) East Kalimantan Province Muhajir Muhajir; Aji Sofyan Effendi; Siti Amalia; Rahcmad Budi Suharto; Akbar Lufi Zulfikar
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.115

Abstract

Sources of financing are needed to manage and develop the region, which can come from Government Revenue and Investment in the area. This study analyzes the effect of Government Spending and Investment on the Unemployment Rate and Poverty Rate. Using secondary data and Structural Equation Modeling, empirically proven that greater Government Spending will decrease the Unemployment Rate and Poverty Rate. The perfect mediating role of the Un-employment Rate on the relationship between Government Spending and the Poverty Rate While Investment does not significantly affect the Unemployment Rate and Poverty Rate. Policies are needed so that existing investments, com-pulsory involving the local workforce, aim to reduce the area's poverty level.
Co-Authors Abiyajid Bustami Adi Wijaya AF, Rinna Ramadhan Afrizal Muzacki Agus Junaidi Aisyah Tri Andhini Aji Sofyan Effendi Aji Sofyan Effendi Alzahra Zharifa Erwanda Andi Sarmilah Andika Triwardana Angel, Priskila Angelita Sartika Pepayosa Nainggolan Arfiah Busari Ariana Aufri Najwan Fazari Aulia Safrina Bella Nur Syifa Syahrul Bustami, Abiyajid Dahlia Permata Sari Dhini Abizah Dhista Dwi Saputri Diana Lestari Dio Caisar Darma Fajri AF , Muh Shadiqul Fajrial Adzikra Felicx Simanjuntak Ferdiansyah Gusti Anggit Yata Zaka Hana Rahmawati Zen Indra Maulana Indra Maulana Indra Maulana` Indra Maulana Irwan Gani Jasmine Maharani Rahman Kurniawan A, Erwin Kurniawan A., Erwin Maria Aurelia Olivera Bedhi Muh Shadiqul Fajri AF Muhajir Muhajir Muhajir Muhajir Muhammad Ahyar Ma’ali Muhammad Awaluddin, Muhammad Muhammad Keanu Haekal Muhammad Naufal Azhar Muhammad Ridho Wardhana Muhammad Tezar Mursyidah Nursitta Ilmina Nabila Aulia Nini Marlina Nisrina Salsabila Zahra Nurfiza Widayati Nurfiza Widayati Nurjanana Nurjanana Priskila Angel Puan Achmad Alisyahbuni Rahcmad Budi Suharto Rahcmad Budi Suharto Rinna Ramadhan Ain Fitriah Saputro, Hendra Rudianto Selly Swandari Shafa Salsabila Siti Amalia Siti Amalia Siti Rohana Sugiarto Swadia Gandhi Swadia Gandhi Mahardhika Swadia Gandhi Mahardika Swadia Gandhi Mahardika Swadia Indra Maulana Syarifah Nasywa Theresia Militina Theresia Militina Widayati, Nurfiza Widayati, Nurfiza