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Konstruksi dan Evaluasi Psikometrik Skala Counterproductive Work Behavior Ardi, Muhammad; Widyarini, Nilam
Journal of Research and Measurement in Psychology: JPPP Vol 14 No 2 (2025): Jurnal Penelitian dan Pengukuran Psikologi Vol 14 No 2 Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UNJ dan Program Studi Psikologi Fakultas Pendidikan Psikologi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPPP.142.07

This study aims to develop and examine the validity and reliability of a Counterproductive Work Behavior (CWB) instrument in the context of online motorcycle taxi drivers, encompassing two main dimensions: CWB directed at the organization (CWB-O) and CWB directed at individuals (CWB-I). Involving 1,416 participants from across Indonesia, the instrument was constructed based on the theory of Jex and Britt (2014) and tested using Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). The CFA results indicate that the two-factor model has a good fit (CFI = 0.948; TLI = 0.941; RMSEA = 0.067), with high reliability (ω = 0.956 for CWB-O and ω = 0.759 for CWB-I). One item was removed due to the absence of significant loading on any factor. The instrument has been proven valid and reliable, and can be used as a tool to detect potential counterproductive behaviors among online drivers.

Peran Moderasi Literasi Halal Terhadap Adopsi Makanan Kemasan Halal untuk Konsumsi Berkelanjutan di Kalangan Generasi Muslim Zilenial Kecamatan Ulaweng Kurniawan, Dedy; Darwis, Rahma Hidayanti; Ardi, Muhammad
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/tq16y116

This study examines the moderating role of halal literacy in the adoption of halal packaged foods among Generation Z Millennials to promote sustainable consumption. The research expands the Theory of Planned Behavior (TPB) by incorporating the variable of halal literacy, a novel contribution to the literature. A quantitative approach was employed through a survey involving Generation Z Millennials selected via simple random sampling. Moderation regression analysis was conducted to assess how halal literacy influences the relationship between attitudes, subjective norms, behavior control, and the intention and adoption behavior of halal packaged foods. Findings indicate that halal literacy significantly strengthens the positive influence of attitudes towards halal packaged foods, enhances supportive subjective norms for adoption, and facilitates better behavioral control in selecting halal products. These results offer critical insights for developing effective educational and marketing strategies to enhance halal literacy among Generation Z Millennials, supporting sustainable consumption choices and promoting broader societal well-being.

Bank Indonesia's Role in Developing the Creative Economy In Gorontalo Province Latif, Abdul; Ardi, Muhammad
Jeksyah: Islamic Economics Journal Vol. 2 No. 01 (2022): May 2022 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

The creative economy is a formula for developing an economy that favors the people, not social engineering to oppress and kill the people's economy. Indonesia is very rich in the creative economy because the creative economy is a new economic sector that is considered by every perpetrator, not only as a job seeker but able to create jobs. The cultural heritage of each region in Indonesia is a capital to compete in the creative industry. This research aims to find out the role of Bank Indonesia in developing the Creative Economy in Gorontalo Province. This research is a type of qualitative research with descriptive methods. The data collection techniques used in this research are observation, interviews, and documentation. From the results of the research, the author found that the role of Bank Indonesia in developing the creative economy, in this case, is the karawo business in Gorontalo Province, which is carried out by providing training, direction, guidance, and assistance to craftsmen, of course, to improve the quality and quantity of a product, so that it can always meet market demand, and of course, it has a good impact on the income and sales of creative industry players, especially karawo craftsmen. fostered by Bank Indonesia. The activities carried out by Bank Indonesia, further spurs the creativity of creative economy actors, especially karawo embroidery, increasing pride in karawo and providing a high economic empowerment impact for craftsmen, entrepreneurs, designers, tailors, and supporting businesses such as culinary, salons, and other businesses.

Penanganan Banjir Secara Berkelanjutan pada Lingkungan Perumahan di Kecamatan Manggala Kota Makassar Rahmansah, Rahmansah; Ardi, Muhammad; Syarif, Isymiarni
DEDIKASI Vol 25, No 2 (2023): JURNAL DEDIKASI
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/dedikasi.v25i2.56086

Abstrak – Pemberdayaan Kemitraan Masyarakat (PKM) ini bertujuan: (1) meningkatkan pengetahuan mitra tentang sistem pemeliharaan drainase lingkungan perumahan yang berkelanjutan, (2) meningkatkan pengetahuan mitra tentang fungsi lahan terbuka sebagai daerah resapan air pada saat hujan yang mengakibatkan banjir, (3) meningkatkan pengetahuan mitra tentang drainase sistem resapan biopori yang dapat mengatasi banjir secara berkelanjutan, dan (4) meningkatkan keterampilan mitra menerapkan drainase sistem resapan biopori yang dapat mengatasi banjir secara berkelanjutan. Metode yang digunakan adalah ceramah, tanyajawab, diskusi, dan demonstrasi. Metode ceramah, tanyajawab, dan diskusi digunakan untuk memberikan penyuluhan kepada mitra tentang fungsi lahan terbuka hijau sebagai daerah resapan air, dan drainase sistem resapan biopori. Metode demontrasi digunakan untuk mendemonstrasikan perencanaan dan pembuatan drainase sistem resapan biopori. Hasil yang dicapai adalah: (1) mitra memiliki pengetahuan tentang sistem pemeliharaan drainase lingkungan perumahan yang berkelanjutan, (2) mitra memiliki pengetahuan tentang fungsi lahan terbuka sebagai daerah resapan air pada saat hujan, (3) Mitra memiliki pengetahuan tentang drainase sistem resapan biopori yang dapat mengatasi banjir secara berkelanjutan, dan (4) Mitra memiliki keterampilan menerapkan drainase sistem resapan biopori yang dapat mengatasi banjir secara berkelanjutan. Kata kunci: lingkungan perumahan, penanganan banjir, drainase resapan biopori.

Membina Pengetahuan dan Keterampilan Petani Kecil Membuat Bak Penampungan Air Kotor Buangan Rumah Tangga Ardi, Muhammad; Rauf, Bakhrani A.; Amir, Faizal; Miru, Alimuddin Sa’ban; Rahmansah, Rahmansah
DEDIKASI Vol 25, No 2 (2023): JURNAL DEDIKASI
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/dedikasi.v25i2.56061

Abstrak. Tujuan Kegiatan pengabdian kepada masyarakat ini adalah untuk (1) meningkatkan pengetahuan petani kecil membuat bak penampungan air kotor buangan rumah tangga, (2) memperkenalkan kepada petani kecil tentang bahan bangunan dan alat yang digunakan untuk membuat bak penampungan air kotor buangan rumah tangga, (3) untuk meningkatkan keterampilan petani kecil membuat bak penampungan air kotor buangan rumah tangga yang sehat dan aman terhadap lingkungan. Solusi permasalahan: (1) memberikan penyuluhan kepada petani kecil tentang bak penampungan air kotor buangan rumah tangga, (2) memperkenalkan kepada petani kecil tentang bahan bangunan dan alat yang digunakan untuk membuat bak penampungan air kotor buangan rumah tangga, (3) melatih dan mendampingi petani kecil membuat drainase pembuangan air kotor buangan rumah tangga yang sehat dan aman terhadap lingkungan. Hasil kegiatan: (1) petani kecil memiliki pengetahuan tentang bak penampungan air kotor buangan rumah tangga, (2) petani kecil mengenal alat dan bahan yang digunaka untuk membuat bak penampungan air kotor buangan rumah tangga, (3) petani kecil memiliki keterampilan membuat bak penampungan air kotor buangan rumah tangga yang sehat dan aman terhadap lingkungan.Kata Kunci: Petani kecil, Pengetahuan, Keterampilan, Bak penampungan, dan Air kotor.

ANALISIS PELAPORAN KEUANGAN DESA BERDASARKAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI DESA BULIE, KECEMATAN SIBULUE, KABUPATEN BONE Nasrul; Yamin, Muhammad; Ardi, Muhammad
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 9 No. 2 (2025): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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

This study aims to determine whether the Village Government of Bulie has implemented accounting standards in presenting its village financial reports. The research methodology used is qualitative research. The data sources include primary data obtained through direct interviews with the village secretary of Bulie and secondary data derived from relevant documents. The research location is in Bulie Village, Sibulue Subdistrict, Bone Regency. The findings indicate that the financial reporting in Bulie Village is not yet fully aligned with or does not entirely meet several principles of the Government Accounting Standards (SAP). The village government currently prepares only two types of financial reports, while to comply with SAP, seven types of financial statements are required, namely the Budget Realization Report (LRA), the Statement of Changes in Budget Surplus (LPSAL), the Balance Sheet (LN), the Statement of Changes in Equity (LPE), the Operational Report (LO), the Cash Flow Statement (LAK), and the Notes to the Financial Statements (CALK). Based on these findings, it is recommended that the Village Government of Bulie regularly conducts outreach, education, and training for village officials to enhance their understanding of the alignment and regulations related to financial management in accordance with the Government Accounting Standards (SAP). Abstrak Penelitian ini bertujuan untuk mengetahui apakah dalam menyajikan laporan keuangan desa, Pemerintah Desa Bulie sudah menerapkan standar akuntansi dalam pelaporan keungan desa. Metodelogi penelitian yang digunakan adalah penelitian kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dengan sekertaris desa bulie sedangkan data skunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini bertempat di Desa Bulie Kecamatan Sibulue Kabipaten Bone. Hasil dari penelitian ini menunjukkan bahwa pelaporan keuangan di Desa Bulie, belum relevan atau belum memenuhi beberapa prinsip Standar Akuntansi Pemerintah (SAP). Sebagaimana pemerintah Desa Bulie hanya membuat dua jenis laporan keuangan, untuk membuat laporan keuangan Desa yang sesuai dengan Standar Akuntansi Pemerintah (SAP) memerlukan tujuh jenis laporan keuangan diantaranya Laporan Realisasi Anggaran (LRA), Laporan Perubahan Saldo Anggaran Lebih (LPSAL), Laporan Neraca (LN), Laporan Perubahan Ekuitas (LPE), Laporan Oprasional (LO), Laporan Arus Kas (LAK), dan Catatan Atas Laporan Keuangan (CALK). Berdasarkantemuan ini, disarankan agar pemerintah Desa Bulie diharapkan sering mengadakan sosialisasi, pendidikan serta pelatihan kepada aparatur Desa terkait keselarasan dan aturan-aturan lain yang berhubungan dengan pengelolaan keuangan sesuai dengan Standar Akuntansi Pemerintah (SAP) agar bisa lebih memahami tentang Standar Akuntasi Pemerintah (SAP).

ANALISIS PELAPORAN KEUANGAN DESA BERDASARKAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI DESA BULIE, KECEMATAN SIBULUE, KABUPATEN BONE Nasrul; Yamin, Muhammad; Ardi, Muhammad
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 9 No. 2 (2025): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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

This study aims to determine whether the Village Government of Bulie has implemented accounting standards in presenting its village financial reports. The research methodology used is qualitative research. The data sources include primary data obtained through direct interviews with the village secretary of Bulie and secondary data derived from relevant documents. The research location is in Bulie Village, Sibulue Subdistrict, Bone Regency. The findings indicate that the financial reporting in Bulie Village is not yet fully aligned with or does not entirely meet several principles of the Government Accounting Standards (SAP). The village government currently prepares only two types of financial reports, while to comply with SAP, seven types of financial statements are required, namely the Budget Realization Report (LRA), the Statement of Changes in Budget Surplus (LPSAL), the Balance Sheet (LN), the Statement of Changes in Equity (LPE), the Operational Report (LO), the Cash Flow Statement (LAK), and the Notes to the Financial Statements (CALK). Based on these findings, it is recommended that the Village Government of Bulie regularly conducts outreach, education, and training for village officials to enhance their understanding of the alignment and regulations related to financial management in accordance with the Government Accounting Standards (SAP). Abstrak Penelitian ini bertujuan untuk mengetahui apakah dalam menyajikan laporan keuangan desa, Pemerintah Desa Bulie sudah menerapkan standar akuntansi dalam pelaporan keungan desa. Metodelogi penelitian yang digunakan adalah penelitian kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dengan sekertaris desa bulie sedangkan data skunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini bertempat di Desa Bulie Kecamatan Sibulue Kabipaten Bone. Hasil dari penelitian ini menunjukkan bahwa pelaporan keuangan di Desa Bulie, belum relevan atau belum memenuhi beberapa prinsip Standar Akuntansi Pemerintah (SAP). Sebagaimana pemerintah Desa Bulie hanya membuat dua jenis laporan keuangan, untuk membuat laporan keuangan Desa yang sesuai dengan Standar Akuntansi Pemerintah (SAP) memerlukan tujuh jenis laporan keuangan diantaranya Laporan Realisasi Anggaran (LRA), Laporan Perubahan Saldo Anggaran Lebih (LPSAL), Laporan Neraca (LN), Laporan Perubahan Ekuitas (LPE), Laporan Oprasional (LO), Laporan Arus Kas (LAK), dan Catatan Atas Laporan Keuangan (CALK). Berdasarkantemuan ini, disarankan agar pemerintah Desa Bulie diharapkan sering mengadakan sosialisasi, pendidikan serta pelatihan kepada aparatur Desa terkait keselarasan dan aturan-aturan lain yang berhubungan dengan pengelolaan keuangan sesuai dengan Standar Akuntansi Pemerintah (SAP) agar bisa lebih memahami tentang Standar Akuntasi Pemerintah (SAP).

Kesiapan UPTD Pusat Layanan Disabilitas dan Pendidikan Inklusif dalam Mendukung Pendidikan Inklusif di Kota Samarinda Ardi, Muhammad; Rinaldy, Muhammad; Sari, Novalin Delvia; Andini, Puspa; Apriani, Fajar
Indonesian Research Journal on Education Vol. 6 No. 1 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i1.3769

Pembangunan pendidikan harus menjamin pemerataan kesempatan pendidikan. Pendidikan inklusif menjadi agenda utama peningkatan mutu pendidikan secara berkelanjutan, adil dan merata. Penyelenggaraan pendidikan inklusif di Kota Samarinda masih belum optimal dalam pemenuhan hak atas layanan pendidikan yang memadai bagi anak berkebutuhan khusus, sehingga mengakibatkan terbatasnya akses pendidikan bagi siswa. Penelitian ini bertujuan untuk menganalisis kesiapan Unit Pelaksana Teknis Daerah (UPTD) Pusat Layanan Disabilitas dan Pendidikan Inklusif sebagai unit pendukung Dinas Pendidikan dan Kebudayaan Kota Samarinda dalam mendukung pendidikan inklusif di Kota Samarinda. Metodologi penelitian ini menggunakan pendekatan deskriptif-kualitatif, yang memanfaatkan sumber-sumber primer dan sekunder yang telah dikaji secara cermat. Filosofi pendidikan inklusif yang menjamin setiap anak mempunyai kesempatan terbaik untuk memperoleh pendidikan yang bermutu sesuai dengan keadaan, sifat dan kebutuhannya, dilaksanakan oleh UPTD Pusat Layanan Disabilitas dan Pendidikan Inklusif Kota Samarinda melalui berbagai program.

The Influence of Green Accounting, Environmental and Financial Performance on Company Value with Profitability as a Mediator Nurlia; Adiyanti, Rini; Ardi, Muhammad
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.48875

This research aims to examine the extent to which the implementation of green accounting, environmental performance, and financial performance influences profitability and firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the period from 2019 to 2023. A quantitative approach with a descriptive design was applied. The data analyzed comprised 30 company observations representing 23 selected entities over five years. Data analysis techniques included simple and multiple linear regression through path analysis, Sobel test, and the calculation of the coefficient of determination. Hypothesis testing was conducted using t-test, F-test, and Sobel test, supported by EViews 12 Enterprise software. The findings indicate that green accounting significantly affects company profitability. In contrast, environmental performance and financial performance do not have a direct impact on profitability. However, when considered simultaneously, all three variables contribute to an increase in profitability. Additionally, the results show that environmental performance and profitability have a direct effect on firm value, while green accounting and financial performance do not exhibit a significant direct influence. Overall, all variables collectively influence firm value. Nevertheless, profitability does not act as a mediating variable in the relationship between green accounting, environmental performance, and financial performance on firm value.

Determining Entrepreneurial Intention in Students: The Role of Risk-Taking Propensity, Family Support, Self-Efficacy and Entrepreneurship Education Salendu, Putri Christy M; Ayu Salsabila, Annisa; Ramadhan Akbar, Fathur; Adhilia, Firas; Ardi, Muhammad
Psikoborneo: Jurnal Ilmiah Psikologi Vol 14, No 1 (2026): Psikoborneo: Jurnal Ilmiah Psikologi
Publisher : Program Studi Psikologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/psikoborneo.v14i1.21899

The low interest in entrepreneurship among university students is a serious problem, despite the widespread implementation of entrepreneurship education in universities. Internal factors such as risk-taking propensity and self-efficacy, as well as external factors such as family support, have not yet played an optimal role in increasing entrepreneurial intentions. This study aims to analyze the influence of risk-taking propensity, family support, self-efficacy, and entrepreneurship education on students' entrepreneurial intention. The research method used was quantitative with a cross-sectional approach through the distribution of questionnaires to final-year students and analyzed using SmartPLS. The results showed that self-efficacy had a significant effect on entrepreneurial intentions, while risk-taking tendencies, family support, and entrepreneurship education did not. The implications of this study emphasize the importance of strengthening internal factors and entrepreneurship curriculum to foster the entrepreneurial spirit of the young generation in Indonesia.Rendahnya minat berwirausaha di kalangan mahasiswa menjadi permasalahan serius meskipun Pendidikan kewirausahaan telah banyak diimplementasikan di perguruan tinggi dan telah dilakukan secara masif. Faktor internal seperti keberanian mengambil resiko dan efikasi diri, serta faktor eksternal seperti dukungan keluarga belum sepenuhnya berperan optimal dalam meningkatkan intensi berwirausaha. Penelitian ini bertujuan untuk menganalisis pengaruh risk-taking propensity, family support, self-efficacy, dan entrepreneurship education terhadap entrepreneurial intention mahasiswa. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan cross-sectional melalui penyebaran kuesioner terhadap mahasiswa tingkat akhir dan di analisis menggunakan SmartPLS. Hasil penelitian menunjukan bahwa self-efficacy berpengaruh signifikan terhadap entrepreneurial intention, sedangkan risk-taking propensity, family support, dan entrepreneurship education tidak berpengaruh signifikan. Implikasi penelitian ini menegaskan pentingnya penguatan faktor internal dan kurikulum kewirausahaan untuk menumbuhkan jiwa wirausaha generasi muda di Indonesia.

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