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All Journal Jurnal Pendidikan Indonesia JURNAL PENDIDIKAN TAMBUSAI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Riset Akuntansi Kontemporer Journal of Social Research Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Mukhlasin Mukhlasin, Mukhlasin
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Strategi Komunikasi Badan Pengawas Pemilihan Umum dalam Mengimplementasikan Peraturan Nomor 4 Tahun 2020 pada Pelaksanaan Pilkada Kabupaten Bengkalis Mukhlasin, Mukhlasin; Lestari, Suci Shinta
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10786

Abstract

Berkenaan dengan adanya Pilkada serentak pada tahun 2020 yang juga bersamaan dengan terjadinya covid-19, Badan Pengawas Pemilu Kabupaten Bengkalis berupaya agar penyelenggaraan pilkada serentak tersebut berjalan sesuai aturan yang berlaku dan dapat meminimalisir terjadinya pelanggaran dan sengketa pilkada. Penelitian ini bertujuan untuk mengetahui strategi komunikasi Badan Pengawas Pemilihan Umum dalam mengimplementasikan peraturan Nomor 4 Tahun 2020 pada pelaksanaan Pilkada Kabupaten Bengkalis. Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif. Subjek penelitiannya ialah Bawaslu Kabupaten Bengkalis, Badan Kesatuan Bangsa dan Politik (Kesbangpol) Kab. Bengkalis dan Komisi Pemilihan Umum Kab. Bengkalis. Data diperoleh dengan melakukan wawancara, observasi dan dokumentasi. Kemudian data dianalisis dengan reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Dari hasil penelitian diketahui bahwa strategi komunikasi badan pengawasan pemilihan umum dalam Mengimplementasikan Peraturan Nomor 4 Tahun 2020 pada Pelaksanaan Pilkada Kabupaten Bengkalis adalah dengan 3 tahapan, tahap pertama yakni Perencanaan, yakni melakukan perencanaan induk kerawanan, perencanaan identifikasi dan pemetaan masalah, perencanaan MoU dan rencana koordinasi dengan berbagai pihak terkait. Tahap kedua yakni Pelaksanaan dengan membentuk satgas politik uang, sosialisasi pemilu berkah tanpa politik uang ditengah masyarakat, sosialiasi juga dilakukan kepada peserta pemilu. Koordinasi dengan pihak terkait pemilihan umum, dan pembentukan badan adhoc (pengawasan kecamatan dan desa atau kelurahan). Sementara itu, tahap terakhir yakni tahap Evaluasi, dilaksanaka evaluasi pelaksanaan satuan tugas pencegahan politik uang, evaluasi pelaksanaan sosialiasi dengan masyarakat, evaluasi pelaksanaan sosialiasi dengan peserta pemilihan umum, evaluasi pelaksanaan kordinasi dengan pihak terkait pemilihan umum dan evaluasi pelaksanaan pembentukan Badan Pengawasan Kecamatan dan Desa atau Kelurahan.
Kesenjangan Digital dan Kompetensi Digital Mahasiswa Akuntansi Weli; Mukhlasin, Mukhlasin; Sjarief, Julianti; Madyakusumawati, Synthia
Jurnal Pendidikan Indonesia Vol 13 No 1 (2024): March
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpiundiksha.v13i1.67739

Abstract

The problem of this research is the existence of a digital divide among accounting students in Indonesia despite the rapid growth of the digital economy in Southeast Asia. This research explores the relationship between the digital divide, seen through social factors, and the digital competence of accounting students. This research uses a quantitative approach, with the subjects being accounting students. Data was collected through a survey with a questionnaire distributed to 398 accounting students at various universities in Indonesia. Data analysis was carried out using descriptive tests and non-parametric tests. The research results show that social factors significantly influence students' digital access and competence. Younger students tend to have higher levels of digital competency. Family factors such as parental education, employment, and income significantly influence students' digital abilities. In addition, computer ownership by students and effective technology integration by lecturers also impact students' digital competence. In conclusion, the digital divide still exists among accounting students in Indonesia, which affects their digital competence. The implications of this research include the need for curriculum expansion and social interventions to overcome the digital divide among accounting students, ensuring their readiness to face the digital era.
PENGARUH KEAHLIAN KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI DAN PENGENDALIAN INTERNAL TERHADAP MANAJEMEN LABA Parapat, Michael; Mukhlasin, Mukhlasin
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4301

Abstract

This research was conducted with the aim of knowing the effect of the Expertise of the Audit Committee, Special Industry Auditors, and Internal Control on Earnings Management in Manufacturing Companies listed on the IDX for the period 2016 – 2018. The independent variables are Audit Committee Expertise, Industry Specific Auditors, and Internal Control and the dependent variable is Earnings Management. The data analysis method uses linear regression analysis using the IBM SPSS Statistics 25 program. The data used is taken from secondary data originating from annual reports and financial reports with a sample selection procedure using a purposive sampling method with a total sample of 207 observational data consisting of 69 companies. Data analysis used is descriptive statistical analysis, classic assumption test, compatibility test, and hypothesis testing. The results of this study reveal that the expertise of the Audit Committee and Industry Specific Auditors has no effect on Earnings Management and Internal Control has an impact on Earnings Management.
UTILIZATION OF ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY IN THE DIGITIZATION OF MSMES IN CILEGON CITY Adha, Suhroji; Mukhlasin, Mukhlasin; Yulieti P., Ratu Miki; Setyarandini, Venia; Asaroh, Yunia; Fauzul, Ahmad; Rizal, Rizal
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2858

Abstract

Digitalization has become a primary necessity for Micro, Small, and Medium Enterprises (MSMEs) to thrive and grow in the digital era. In the city of Cilegon, many MSMEs still rely on traditional methods, which causes them to lag slightly behind in the digital market. Through this community service activity, training and assistance were provided on utilizing Artificial Intelligence (AI) technology in various business aspects, such as digital marketing, financial management, and product branding. The solution offered was AI education tailored to the specific needs of business owners. The results showed an increase in participants' knowledge and skills in using technology to support operations and enhance the competitiveness of local products. In conclusion, the use of AI contributes positively to encouraging the digital transformation of MSMEs, improving business efficiency, and sustainably expanding market reach.
Factors Associated With Stunting Incidence Among Children Aged 0–59 Months In The Working Area Of Kilasah Public Health Center, Serang City, Indonesia, 2023 Bustomi, Sadya; Mukhlasin, Mukhlasin; Yuliana , Yenyen
Journal of Social Research Vol. 4 No. 11 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i10.2835

Abstract

Stunting is a condition of failure to thrive in children due to chronic malnutrition from the age of 0–59 months, which is marked by a nutritional status index (PB/U) or (TB/U) with a Z-Score of less than -2 SD, which results in a child's height not being according to his age. The working area of the Kilasah Health Center has been the LOKUS (Focus Location) of stunting until now because it still contributes to a fairly high number of cases. This study aims to determine the factors associated with the incidence of stunting in children aged 0–59 months in the work area of the Kilasah Health Center, Serang City, in 2023. The method used is an observational study with a case-control approach. The instruments used were questionnaires and observation sheets. The research sample consisted of two groups, namely the case group of 44 respondents and the control group of 44 respondents, which were taken by the purposive sampling technique. The results of the univariate test in the stunting toddler group showed that the mothers had poor knowledge of 84.1%, 88.6% did not exclusively breastfeed, 36.4% did not have healthy latrines, and 93.2% did not have clean water facilities that met the requirements. Bivariate analysis using Chi Square obtained the results that mother's knowledge (Pv = 0.000), exclusive breastfeeding (Pv = 0.000), healthy latrines (PV = 0.000), and clean water facilities (Pv = 0.0013) have a significant relationship with the incidence of stunting in children aged 0-59 months. The suggestion from this research is that it is necessary to increase counseling with booklets/flip sheet regarding stunting and the importance of nutritious food for toddlers.
REAL EARNINGS MANAGEMENT AND CASH HOLDING PERFORMANCE: AUDITOR INDUSTRY SPECIALIZATION AS MODERATING VARIABLE Mukhlasin, Mukhlasin
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.8080

Abstract

This academic work intends to obtain empirical evidence about the signaling perspective on real earnings management to describe cash holdings. The theoretical contradictions of real earnings management reflect management's opportunistic attitude and optimistic attitude which signifies positive earnings. The research design is a quantitative study with a sample of 216 units of analysis. Secondary research data was obtained from the Indonesian stock exchange for 2019-2021. Multiple linear regression testing results prove that real earnings management gives a positive signal about cash holding. Auditor industry specialization which reflects audit quality is proven to strengthen the relationship between real earnings management and cash holding. This contributes to the realm of signal theory as an alternative explanation of the relationship between real earnings management and cash holding. In addition, the role of industry-specialized auditors is a driving force in strengthening positive signals that reflect alignment between management policies and cash-holding performance.
Co-Authors Asaroh, Yunia Fauzul, Ahmad lestari, Suci Shinta Madyakusumawati, Synthia Parapat, Michael Rizal Rizal Sadya Bustomi Setyarandini, Venia Sjarief, Julianti Suhroji Adha Weli Yuliana , Yenyen Yulieti P., Ratu Miki