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All Journal Al-Zahra : Journal for Islamic and Arabic Studies Heritage of Nusantara: International Journal of Religious Literature and Heritage Sistemasi: Jurnal Sistem Informasi Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah SEIKO : Journal of Management & Business Journal of Economic, Management, Accounting and Technology (JEMATech) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JISIP: Jurnal Ilmu Sosial dan Pendidikan JURNAL KAJIAN TEKNIK SIPIL JURNAL SAINTIS Maker: Jurnal Manajemen Jurnal Riset Terapan Akuntansi Majamecha MDJ (Makassar Dental Journal) Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Pengabdian kepada Masyarakat Nusantara CRJIM (Clinical and Research Journal in Internal Medicine) POLITICA: Jurnal Hukum Tata Negara dan Politik Islam Urban and Regional Studies Journal Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jumper : Jurnal Mahasiswa Pendidikan Olahraga Journal of Infrastructure and Civil Engineering Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Jurnal Masyarakat Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan El-Hadhanah: Indonesian Journal Of Family Law And Islamic Law Proceeding Applied Business and Engineering Conference Sultra Journal of Mechanical Engineering (SJME) Heritage of Nusantara: International Journal of Religious Literature and Heritage Madani: Multidisciplinary Scientific Journal International Journal of Research and Community Empowerment IIJSE Constitution Journal JOUSIP Inspirasi: Jurnal Pengabdian Masyarakat Jurnal Hukum Keluarga dan Peradilan Islam JAS (Jurnal Akuntansi Syariah) Education Curiosity JPEMAS: Jurnal Pengabdian Kepada Masyarakat TANJAK : Jurnal Pengabdian Kepada Masyarakat JSSF : Journal of Sport Science and Fitness Parewa Saraq: Journal of Islamic Law and Fatwa Review Berita Biologi Tawazun: Journal of Sharia Economic Law
Husni Mubarak
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry 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 Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Penerapan Metode Activity Based Costing (ABC) Untuk Menentukan Harga Pokok Produksi Pada Usaha Pengolahan Sagu Mulyaningsih, Sri; Mubarak, Husni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4131

Abstract

The purpose of this research is to produce a more accurate estimate of the cost of goods manufactured by considering the activities involved in the sago production process. The type of data used is quantitative data obtained through secondary data, such as company history, organizational structure, and operational activities of the sago refinery. The data collection technique applied is documentation, with data processing using Activity Based Costing (ABC). Data analysis is done descriptively, describing the characteristics and patterns of the collected data. The results of this study indicate that overall the Activity Based Costing Method provides a lower value for the products produced, or in other words these two products experience overcosting. In the calculation of the cost of production of wet sago using the ABC method, the difference is Rp. 155.48 (44.20%) compared to using the traditional method used by the Selat Akar Village Sago Refinery.  Meanwhile, in the calculation of the production cost of dry sago using the ABC method, the difference is Rp. 199.26 (55.80%). This proves that the Activity-Based Costing method is more accurate than the traditional method because in the Activity-Based Costing method, all factory overhead costs are calculated in detail based on activities, allowing the Sago Mill to determine the actual costs incurred in its production activities.Keywords: Activity Based Costing (ABC), Cost of Goods Produced.
KOMPRESI DATA TEKS DENGAN MENGGUNAKAN ALGORITMA SEQUITUR Darnita, Yulia; Khairunnisyah, Khairunnisyah; Mubarak, Husni
Sistemasi: Jurnal Sistem Informasi Vol 8, No 1 (2019): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.052 KB) | DOI: 10.32520/stmsi.v8i1.429

Abstract

Data merupakan salah satu hal utama yang dikaji dalam masalah teknik ilmu komputer (TIK),  data bisa berhujut suatu keadaan, gambar, suara, huruf, angka, matematika, bahasa ataupun simbol-simbol lainnya fakta yang sering terjadi tentang data adalah kebutuhan akan kapasitas penyimpanan dan kebutuhan waktu transfer data, yang menjadi kasus yang harus di amati dalam kebutuhan ini disebabkan oleh data yang harus disimpan kedalam memori RAM semakin lama bertambah banyak, oleh karena itu di butuhkan media penyimpanan yang besar. Algoritma sequitur merupakan sebuah algoritma waktu linier yang menyimpulkan tata bahasa bebas konteks (context-free gramntar) ke dalam suatu pemampatan untuk mengurangi masukan yang berulang atau dengan kata lain melakukan pengelompokkan karakter yang sama pada isi file dan  mengatasi permasalahan dalam pemampatan sebuah data, bersifat Lossy compression. Berdasarkan Hasil Pengujian Yang dilakukan :File hasil kompresi oleh algoritmasequitur memudahkan dalam  menggunakan internet sehingga waktu yang diperlukan akan menjadi lebih pendek dan kemungkinan pekerjaan Download dan Upload gagal akan menjadi lebih kecil. Kemudian teransfer file melalui jaringan akan lebih cepat , waktu pengiriman  tergantung dari provider yangcepat atau tidak serta ukuran file yang akan dikirim dan membantu dalam mengurangi ukuran dari file sehingga dapat mengurangi kapasitas penyimpanan suatu memori / RAM.
Pengembangan Wilayah Pesisir Berkelanjutan Di Kawasan Pesisir Kecamatan Barru Kabupaten Barru Mubarak, Husni; Salim, Agus; Bahri, Syamsul
Urban and Regional Studies Journal Vol. 6 No. 2 (2024): Urban and Regional Studies Journal, Juni 2024
Publisher : Postgraduate Bosowa University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/ursj.v6i2.4499

Abstract

Dengan meningkatnya pemanfaatan ruang terbangun di kawasan pesisir akan mempengaruhi daya dukung atau kapasitas lingkungan wilayah pesisir serta menimbulkan dampak negatif bagi lingkungan sekitar jika penggunaannya tidak disesuaikan dengan kaidah-kaidah keberlanjutan. Tujuan dari penelitian ini adalah mengevaluasi penggunaan lahan di kawasan pesisir Kecamatan Barru Kabupaten Barru yang sesuai dan tidak sesuai dengan peruntukannya menggunakan analisi overlay dan menganalisis status keberlanjutan dari faktor-faktor yang berpengaruh dalam pengembangan wilayah pesisir serta menentukan strategi pengembangan wilayah pesisir berkelanjutan. Hasil penelitian ini yaitu menggambarkan kesesuaian antara penggunaan lahan eksisting dengan pola ruang RTRW Kabupaten Barru. Status keberlanjutan wilayah pesisir berdasarkan aspek keberlanjutan antara lain dimensi sosial, dimensi ekologi, dan dimensi teknologi berada pada status cukup berkelanjutan, sedangkan dimensi ekonomi dan kelembagaan berada pada status kurang berkelanjutan. Dari hasil analisis ditentukan strategi dalam pengembangan wilayah pesisir berkelanjutan di kawasan pesisir Kecamatan Barru Kabupaten Barru dengan menggunakan strategi SO, memanfaatkan peluang untuk mempertahankan kekuatan seperti, meningkatkan partisipasi masyarakat dalam pengelolaan pengembangan wilayah pesisir yang berkelanjutan Development progress in Barru District, Barru Regency, especially in coastal areas in recent years have been very rapid. The increasing use of built space in coastal areas will affect the carrying capacity or environmental capacity of coastal areas and cause negative impacts on the surrounding environment if its use is not adjusted to the principles of sustainability. The aim of this research is to evaluate land use in the coastal area of Barru District, Barru Regency which is suitable and which is not according to its intended use using overlay analysis and analyzing the sustainability status of the factors that influence the development of coastal areas and determining sustainable coastal area development strategies. The results of this research illustrate the suitability between existing land use and the Barru Regency RTRW spatial pattern. The sustainability status of coastal areas based on sustainability aspects includes the social dimension, ecological dimension and technological dimension being at moderately sustainable status, while the economic and institutional dimensions are at less sustainable status. From the results of the analysis, a strategy for sustainable coastal area development in the coastal area of Barru District, Barru Regency was determined using the SO strategy, taking advantage of opportunities to maintain strengths, such as increasing community participation in managing sustainable coastal area development
(Work Well-Being Selama Masa Pandemi Covid-19 Ditinjau Dari Emosi Positif, Dukungan Organisasi dan Grit) mubarak, Husni; Rostiana, Rostiana
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6695

Abstract

Work Well Being is an employee condition that describes his understanding of the ability to manage his life normally, overcome pressure, work productively and contribute to his institution. This study aims to see the relationship between work well-being during the Covid-19 pandemic in terms of positive emotions, organizational support, and grit. 150 participants who were employees of a media company in Jakarta were involved in this study who were selected based on the convenience sampling method. This research is a quantitative correlational study. Data were collected using the Employee Well Being Scale from Pradhan and Hati; Shiota, Keltner, and John's Dispositional Positive Emotions Scale; The Survey of Perceived Organizational Support from Eisenberger; and the Grit-S Scale from Duckworth and Quinn. Data analysis using multiple linear regression method. The results show that (a) there is a positive and significant relationship between positive emotions and work well being during the Covid-19 pandemic, (b) there is a positive and significant relationship between organizational support and work well being during the Covid-19 pandemic, (c) ) there is no relationship between grit and work well being during the Covid-19 pandemic.
Design Strategy for Tourism Object Management Case Study at Loken Barn Resort Karo District, North Sumatra Province Arbaiyah, Arbaiyah; Mubarak, Husni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3615

Abstract

Karo Regency is an area that has so many natural attractions. Loken Barn Resort at Pengambatan, Gajah Bobok Street, Merek District, Karo Regency, North Sumatra Province 22173, which is managed and developed by an owner of Loken Barn Resort. The purpose of this study is to analyze the owner's strategy in managing and developing the Loken Barn Resort location in Karo Regency. This type of research is descriptive qualitative research. Sources of research materials are key information and related information in this study. Data collection techniques in this study were observation, interview documentation, and literature study. Data analysis techniques used with data collection, data simplification, data presentation, and conclusions. The results of this study indicate that in managing and developing tourist destinations it is considered that it is still not optimal in the management and development of Loken Barn Resort attractions due to limited professional staff and human resources and the lack of budget to manage and develop Loken Barn Resort attractions.
Peningkatan Kompetensi Pemasaran Digital Pada UMKM Brochiick melalui Program Pelatihan dan Pendampingan Fajar, Andi Faiha Alya; Aris, Valentino; Muhammad, Fadil; Ningsih, Selly Kudrati; Mubarak, Husni; Syarif, Airul
Jurnal Abdimas Ekonomi dan Bisnis Vol. 5 No. 2 (2025): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v5i2.9999

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih banyak yang menghadapi kendala dalam mengadopsi strategi pemasaran digital. Program pengabdian kepada masyarakat ini dilaksanakan pada UMKM Brochiick, sebuah usaha kuliner yang belum memanfaatkan platform digital secara optimal. Kegiatan ini bertujuan untuk meningkatkan kompetensi pemasaran digital pemilik dan staf melalui program terstruktur yang mencakup sosialisasi, pelatihan, dan pendampingan. Metode yang digunakan adalah pendekatan partisipatif dengan praktik langsung dalam pembuatan konten, pengelolaan akun, serta pemanfaatan fitur Instagram seperti feeds, reels, dan stories. Evaluasi dilakukan berdasarkan metrik kinerja digital marketing, yaitu tayangan, jangkauan, interaksi konten, kunjungan profil, dan jumlah pengikut. Hasil kegiatan menunjukkan terjadi peningkatan tayangan sebesar 138,9%, peningkatan interaksi konten sebesar 670,6%, peningkatan jangkauan sebesar 238,6%, peningkatan kunjungan profil sebesar 23,7%, dan peningkatan jumlah pengikut sebesar 18,8%. Temuan ini menegaskan bahwa program pelatihan dan pendampingan efektif dalam meningkatkan literasi digital, memperbaiki kualitas konten media sosial, serta memperluas jangkauan pasar UMKM Brochiick. Kegiatan ini membuktikan bahwa pelatihan dan pendampingan digital marketing merupakan strategi yang tepat untuk memperkuat daya saing dan keberlanjutan UMKM di era digital.
The Sufi Thought of Sheikh Abdur Rauf as-Singkili: Reconciling Sharia and Spirituality in Responding to Modern Challenges El-Karimah, Mia Fitriah; Mubarak, Husni
Journal of Sufism and Psychotherapy Vol 5 No 2 (2025): JOUSIP: Journal of Sufism and Psychotherapy, Vol. 5 No. 2, Nov 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jousip.v5i2.12310

Abstract

Sheikh Abdur Rauf as-Singkili (1615-1693) stands as a pivotal figure in the intellectual history of Islam in the Nusantara, particularly for his masterful synthesis of sharia and Sufism during the theological crises of 17th-century Aceh. This study examines the foundational pillars of as-Singkili's Sufi thought and their enduring relevance for contemporary challenges. Employing a qualitative method with an exploratory-phenomenological approach through library research, this study analyzes primary sources including Tarjuman al-Mustafid and 'Umdat al-Muhtajin, alongside secondary literature on his biography and teachings. The findings reveal that as-Singkili's Sufi framework is anchored in six key pillars: reinterpretation of wujudiyyah affirming God's transcendence; inseparability of sharia and tasawuf as complementary dimensions; the concept of Nur Muhammad as cosmic center; the Seven Ranks systematizing God-creation relationships; dhikr as primary practice of divine awareness; and ethics as manifestation of tawhid in behavior. His integrative model—Sharia → Tariqa → Haqiqa → Ma'rifa—established a middle path (wasatiyyah) that prevented both antinomian mysticism and rigid formalism, shaping the distinctive moderate character of Nusantara Islam. The study demonstrates that as-Singkili's teachings remain urgently relevant for addressing modern challenges including materialism and consumerism, digital-age individualism and cyberbullying, and the need for holistic character education. His emphasis on spiritual balance (zuhud), self-control (mujahadah), divine consciousness (muraqabah), and ethics rooted in tawhid offers practical frameworks for navigating contemporary complexities while maintaining spiritual integrity. As-Singkili thus represents a timeless model of Islamic moderation whose intellectual legacy continues to provide foundations for building a tolerant, spiritually grounded, and ethically engaged Muslim society
BEYOND THE CONTROVERSY: SOIL MICROBIOME DYNAMICS IN OIL PALM VS. NATURAL PEAT ECOSYSTEMS Widiastuti, Happy; Pulunggono, Heru; Siswanto, Siswanto; Mubarak, Husni; Anwar, Syaiful; Taniwiryono, Darmono; Sumawinata, Basuki; Sabiham, Supiandi; Permatasari, Galuh
Berita Biologi Vol 24 No 3 (2025): Berita Biologi
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/berita_biologi.2025.12564

Abstract

The increasing global demand for palm oil has driven the expansion of oil palm cultivation into peatland areas, raising concerns over environmental sustainability. This study investigates the impact of different land uses on soil microbial diversity and physicochemical properties by comparing three ecosystems: peat soil planted with oil palm (GS), peat soil with natural fern vegetation (GNS), and mineral soil cultivated with oil palm (MS). Physicochemical parameters including organic carbon, cellulose, and lignin content were analyzed, followed by 16S rRNA gene sequencing (V3-V4 regions) using the Illumina MiSeq platform. Sequencing data were processed using the QIIME2 pipeline and classified with the SILVA v.138 database. Results show that while MS had the highest microbial diversity, GS and GNS also supported diverse bacterial communities. Organic carbon, cellulose, and lignin were more abundant in GNS and GS than in MS, reflecting the influence of vegetation on soil composition. Dominant bacterial phyla across all sites included Proteobacteria, Actinobacteria, Firmicutes, and Acidobacteria. These findings suggest that oil palm cultivation on peatlands, when properly managed, does not necessarily reduce microbial diversity. Environmental factors such as vegetation cover, soil type, and water table levels play key roles in shaping microbial communities in tropical soils.
Dinamika Gender Dalam Pertanian : Menganalisis Kontribusi Perempuan Dalam Pembangunan Perekonomian Perspektif Hukum Islam Ardah, Lukman; Mubarak, Kasyful; Mubarak, Husni; K, Kurniati
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

This study examines the role of women in the agricultural sector, which often receives insufficient attention despite their significant contributions to food security and economic development. The research aims to analyze women's contributions in this sector from the perspective of Islamic law, highlighting the social, cultural, and structural challenges they face. The research employs a literature review methodology, encompassing the analysis of various academic sources, Islamic legal documents, and relevant empirical studies. The findings indicate that women play a vital role in every stage of agricultural processes, from production to the distribution of crops. However, barriers such as limited access to land, capital, technology, and education often impede their full potential. Islamic law upholds the principles of gender justice and equality, affirming women's rights to actively participate in economic activities, including agriculture. The study underscores the importance of empowering women through policies that enhance resource access, education, and legal protection while addressing patriarchal norms that restrict their role in decision-making.
Analysis of Bankruptcy Predictions Due to Boycott at PT. Unilever using The Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler Methods. Suhadi, Agus; Mubarak, Husni
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2518

Abstract

This research aims to evaluate and project the risk of bankruptcy of PT. Unilever Indonesia due to financial difficulties caused by the boycott. The method used is quantitative descriptive by applying four bankruptcy prediction models Altman Z-Score, Zmijewski X-Score, Fulmer, and Taffler to analyze the company's financial condition during the 2019-2023 period. The results of the study show that based on the four methods, the company is in a condition of non-distress. Although there are different approaches in each model, the results still show a trend of deteriorating corporate financial health. In conclusion, although each prediction model uses a different method of analysis, these findings remain an important signal for companies to understand the state of their financial health in more depth.
Co-Authors -, Normasunah Agus Salim Ahmad, Kamaluddin Airul Syahrif Aldira Oktarina Anam, Fachrul Andi Muhammad Yahya APRILYA, PUTRI Arbaiyah, Arbaiyah Ardah, Lukman Arfan, Muh. Arfanda, Poppy Elisano Arham, Muhammad Asra, Yunelly Atang Sutandi Aulia . Basuki Sumawinata Bhaskara, Rezdy Cahyani, Sindy Regita Dari, Ulan Darmono Taniwiryono Darnita, Yulia Debi Setiawan, Debi Desysetyowati, Novita Dewi Alfianti Dewi Budhiartini Dewi Shinta Wulandari Lubis Dwi Astuti El-Karimah, Mia Fitriah Fahmi Sulaiman Fajar, Andi Faiha Alya Faridah, Amirah Fitra Ramdhani, Fitra Fitriana, Arina Gazali, Amal All Hamka, Akhsan HAPPY WIDIASTUTI HIKMAD HAKIM Hinnai, Silvi Hudain, Muh. Adnan Husni Husni Juli Meliza Jumadi Khairunnisyah, Khairunnisyah Kurniati Lestari, Nurita Apridiana Lestari, Suci Sinta Lubis, Nadia Utami Maulana, Hutomo Atman Mubarak, Kasyful Muhammad Arham Muhammad Fachruddin, Muhammad Muhammad Yazid Muhammad, Fadil Mumtazinur Mumtazinur Mustika Fitri Nasution, Wendi Amsuri Nazmah Nazmah, Nazmah Ngalimun Ningsih, Selly Kudrati Nurhayati Nurhayati Nurhayati Nurhazana, Nurhazana Permatasari, Galuh Praya, Ziekri R Pulunggono, Heru Puspa Ningrum Putri, Syahmalia Rahma Fitri, Maisyithoh Rahmadani, Sindi Rahmat Hidayat Rahmat Tisnawan Rahmayanti , Rahmayanti Ramalia Noratama Putri Reza, T. Surya Rombe, Marten Rosmida Rostiana Rusma Noortyani S , Wulandari S Siswanto Santia , Eni Sartika, Novira Silvia, Radha Sindi Rahmadani Sirajuddin Kamal Sri Juniati Sri Mulyaningsih Suhadi, Agus Syahputri, Melviana Syahruddin, Aqmar Syaiful Anwar Syamsul Bahri TAHA, SYAMSUMARLIN Tama, Yhang Tamaulina Br Sembiring Tambunan, Agustinus Toyeb, Muhammad Valentino Aris Vivaldy, Reyhan Wibowo, Bogi Wita, Risma Wulandari, Devita Zaiyad Zubaidi