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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) JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Multidisiplin Business Economic, Communication, and Social Sciences Journal (BECOSS) 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 Journal of International Multidisciplinary Research Indonesian Journal of Management and Accounting 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 Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EDUKASI PENGGUNAAN MEDIA SOSIAL BAGI REMAJA DI DESA MUARA BADAK ULU Muh Shadiqul Fajri AF; Rahcmad Budi Suharto; Swadia Gandhi Mahardika; Akbar Lufi Zulfikar; Indra Maulana; Abiyajid Bustami
Jurnal Pengabdian Masyarakat Multidisiplin Vol 8 No 3 (2025): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v8i3.6004

Abstract

A socialization activity was conducted in Muara Badak Ulu Village with the aim of enhancing digital literacy and fostering critical and responsible attitudes toward social media usage. The event involved 50 participants, including junior high school students, senior high school students, and youth organization members. Through presentations, discussions, and case simulations, participants gained insights into the benefits of social media, potential risks such as digital addiction and the phenomenon of brain rot, as well as strategies for healthy social media engagement. The results revealed strong enthusiasm and critical awareness among participants regarding responsible digital behavior. One of the notable outcomes was the initiative to establish the Digital Literacy Community, which aims to continue digital literacy efforts in the local area. This activity demonstrates that community-based educational approaches can be effective in shaping positive digital behaviors among rural youth.
Fiscal Decentralization and Regional Financial Independence in Indonesia: A Systematic Literature Review Selly Swandari; Andriawan Kustiawan; Imelda Veronica Gea; Akbar Lufi Zulfikar
Journal of International Multidisciplinary Research Vol. 4 No. 5 (2026): Mei 2026
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1564

Abstract

This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN SHOPEE MALL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN Antonius Felix; Selly Swandari; Akbar Lufi Zulfikar
JATI (Jurnal Mahasiswa Teknik Informatika) Vol. 10 No. 1 (2026): JATI Vol. 10 No. 1
Publisher : Institut Teknologi Nasional Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/jati.v10i1.16709

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan kualitas layanan Shopee Mall terhadap keputusan pembelian konsumen, dengan mempertimbangkan metode penelitian dan temuan dari penelitian terdahulu. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei yang melibatkan responden konsumen Shopee Mall. Hasil penelitian menunjukkan bahwa baaik kualitas produk maupun kualitas layanan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Kualitas produk terbukti memiliki pengaruh yang lebih kuat dibandingkan dengan kualitas layanan. Penelitian ini juga mengkaji hasil dari penelitian terdahulu yang sejalan dengan temuan ini, memperkuat kesimpulan bahwa peningkatan kualitas produk dan layanan sangat penting untuk meningkatkan kepuasan dan keputusan pembelian konsumen. 
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.
Peranan Ekonomi Digital pada E-Commerce dalam Meningkatkan Pendapatan UMKM (Studi Kasus UMKM Fashion di Sangatta): Penelitian Selly Swandari; Akbar Lufi Zulfikar; Nurfiza Widayati; Muhammad Awaluddin; Priskila Angel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4822

Abstract

This study aims to analyze the role of digital economy in e-commerce in increasing the income of SMEs, particularly in the fashion sector, with a case study on fashion SMEs in Sangatta. Using a qualitative research method, data was collected through interviews with SME owners selling fashion products on the Shopee e-commerce platform. The results indicate that the implementation of e-commerce, especially through Shopee, has a positive impact on SME income. Most informants reported a significant increase in product sales after joining Shopee, with percentage increases ranging from 20% to 80%. This shows that e-commerce plays an important role in expanding the market for SMEs and boosting their income, in line with the advancement of digital technology that facilitates online buying and selling transactions. The study also highlights the importance of using Shopee features, such as free shipping and other promotions, in attracting consumer attention and driving increased sales.
Ketergantungan Sumber Daya Alam dan Pertumbuhan Ekonomi Daerah Di Indonesia Imelda Veronica Gea; Selly Swandari; Akbar Lufi Zulfikar; Nurjanana Nurjanana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.16503

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ketergantungan sumber daya alam (SDA), kemiskinan, pengangguran, dan Indeks Pembangunan Manusia (IPM) terhadap laju pertumbuhan ekonomi daerah di Indonesia. Data yang digunakan merupakan data panel seimbang dari 33 provinsi di Indonesia pada periode 2020 –2024. Metode analisis yang digunakan adalah Fixed Effect Model (FEM) yang dipilih berdasarkan hasil Uji Chow dan Uji Hausman. Hasil penelitian menunjukkan bahwa SDA berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, pengangguran berpengaruh negatif dan signifikan, IPM berpengaruh positif dan signifikan, sedangkan kemiskinan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi daerah. Model secara simultan signifikan dengan nilai Adjusted R² sebesar 50,53% yang menunjukkan kemampuan variabel independen dalam menjelaskan variasi pertumbuhan ekonomi daerah.
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.
Co-Authors Abiyajid Bustami Adi Wijaya Afrizal Muzacki Agus Junaidi Aisyah Tri Andhini Aji Sofyan Effendi Aji Sofyan Effendi Alzahra Zharifa Erwanda Andi Sarmilah Andika Triwardana Andriawan Kustiawan Angelita Sartika Pepayosa Nainggolan Antonius Felix Arfiah Busari Ariana Arta Moro Sundjaja 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 Imelda Veronica Gea Imelda Veronica Gea 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 Keanu Haekal Muhammad Naufal Azhar Muhammad Ridho Wardhana Muhammad Tezar Mursyidah Nursitta Ilmina Nabila Aulia Nini Marlina Nisrina Salsabila Zahra Nurfiza Widayati Nurfiza Widayati 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 Indra Maulana Syarifah Nasywa Theresia Militina Theresia Militina Widayati, Nurfiza Widayati, Nurfiza Yuvaraj Ganesan