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All Journal Jurnal Aplikasi Akuntansi Musamus Journal of Economics Development SYARIAH: Journal of Islamic Law Bulletin of Community Engagement Kresna: Jurnal Riset dan Pengabdian Masyarakat Bulletin of Pedagogical Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Pengabdian Masyarakat Bangsa JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI GLOSSARY Jurnal Ekonomi, Manajemen, Akuntansi Journal of Multidisciplinary Academic Business Studies Jurnal Publikasi Ekonomi dan Akuntansi
Adi Maulana Rachman
Universitas Musamus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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TELA’AH TERHADAP IMPLEMENTASI METODE PENENTUAN NISAB ZAKAT PROFESI DI KEMENTERIAN AGAMA KABUPATEN BONE, SULAWESI SELATAN Ismail Ismail; Parman Parman; Adi Maulana Rachman
SYARIAH: Journal of Islamic Law Vol 5, No 1 (2023)
Publisher : STISNU Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sy.v5i1.648

Abstract

District religion Bone. The purpose of this research is to find out the method of determining the professional zakat nisab at the Ministry of Religion, Kab. Bone then compares the theory of characters, and draws a conclusion that whose opinion has been used. And the next use is to find out how the implementation of the professional zakat nisab method is carried out at the district ministry of religion. Bone. The research in the form of this thesis is a type of qualitative research with a normative approach based on the opinion of the scholars. This study focuses on the method of determining the nisab of professional zakat and its implementation. The subject of this research is the Ministry of Religion, Kab. Bone and the object of this research is the professional zakat nisab method and its implementation. Data analysis in this study used comparative descriptive analysis, comparing the events in the field with the opinions of fiqh experts in terms of zakat. Based on the results of research that has been carried out on the method of determining the professional zakat nisab at the Ministry of Religion, Kab. Bone can find a conclusion that the Ministry of Religion of Bone Regency in determining the nisab of professional zakat, namely the nisab dose is 653 kg of rice with a zakat rate of 2.5% where the method used is to analogize this professional zakat on two things, namely in terms of nisab on zakat. agriculture, so that it is issued when it is received, and on money zakat in terms of the level of zakat. Bone has been transferred to the concept of infaq, by cutting the salaries of employees who are classified as capable voluntarily every month, then from the collected funds it is used to provide assistance to employees of the district ministry of religion. Bone is deemed worthy to receive it, and it is also intended for people who apply for financial assistance to the district ministry of religion office. Bone.
Analisis Laporan Keuangan Unit Pengelola Kegiatan Program Nasional Pemberdayaan Masyarakat Mandiri Pedesaan Dalam Pengukuran Profitabilitas adi maulana Rachman; ismail ismail; parman parman
Musamus Journal of Economics Development Vol 4 No 2 (2022): Musamus Jurnal Of Economics Development
Publisher : Faculty Of Economics and Business, Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/feb.v4i2.4716

Abstract

ABSTRACT The title that the author proposes in this study is "Financial Statement Analysis in Measuring Profitability Levels in the Rural PNPM Mandiri Activity Management Unit, Cinangka District, Serang Regency". measuring the level of profitability in the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency. To discuss the formulation of the problem above, in this study the author uses a descriptive research method, namely a method that describes or solves problems faced in the present. With data collection techniques documentation, interviews, observations, and literature study. With analysis techniques and the ratio of operating profit to business assets, the ratio of the rate of return on investment, and the ratio of economic profitability. The result of this research is the analysis of profitability ratios for 2013 by 3%. So the results of the study can answer the question of research problems, namely that the analysis of financial statements can be used as a tool for management to determine the level of profitability in the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency. As for reducing the decrease in the profitability ratio of the PNPM Mandiri Rural Activity Management Unit, Cinangka District, Serang Regency, efforts are made to increase revenue and reduce costs so that an increase in profit is obtained. Keywords: financial statement analysis, profitability, PNPM Mandiri Rural
Edukasi Adaptasi Perilaku Kerja Generasi Z pada Mahasiswa Fakultas Ekonomi dan Bisnis Elly Noer; Okto Irianto; Tini Adiatma; Jacobus Rico Kuntag; Dodhy Hyronimus Ama Longgy; Adi Maulana Rachman; Ni Luh Putu Nita Yulianti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1329

Abstract

Generation Z is now starting to enter the world of work, where this generation has different characteristics from other generations. This Community Service aims to educate generation Z who are students about adapting to work behavior in the world of work for students at the Faculty of Economics and Business. The method of delivering this education is carried out by conducting webinars using virtual meetings which are carried out involving several higher education institutions in Indonesia and Malaysia, where they have previously collaborated. This activity is considered effective in providing students with an understanding of how students who are Generation Z must be able to adapt in the world of work. This activity deserves to be held again, considering the enthusiasm of the webinar participants in the question and answer session.
PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEN SEBAGAI VARIABEL INTERVENING Adi Maulana Rachman; Romualdus Turu Putra Maro Djanggo; Okto Irianto; Asrudi; Ni Luh Putu Nita Yulianti; Parman
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1508

Abstract

The purpose of this study is to determine the Influence of profitability to corporate value with dividend as an intervening variable, where the authors take a sample of companies listed on the Indonesia Stock Exchange 2010-2015 period of 5 companies. The method used is quantitative, where the method used to examine the population or a particular sample, the instrument used is the financial statements of manufacturing companies from this study sample. The result of research, partially for profitability variables obtained tcount of 2.175> ttabel 1.713 with significance 0.040 <0.05 thus profitability have a significant Influence on dividends, While for the results of path analysis, obtained direct influence Profitability to Company Value of 0.265 and Indirect influence Profitability to Value Company with dividend of 0.030 so that the total influence of 0.295 which means total influence 0.295 direct influence 0.265. Thus dividendis an intervening van able.
Pelatihan Aplikasi Mendeley Reference Manager pada Mahasiswa untuk Meningkatkan Kemampuan Sitasi Karya Tulis Ilmiah Adiatma, Tini; Rachman, Adi Maulana; Noer, Elly; Irianto, Okto; Asmaningrum, Henie Poerwandar
KRESNA: Jurnal Riset dan Pengabdian Masyarakat Vol 4 No 1 (2024): Jurnal KRESNA Mei 2024
Publisher : DRPM Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/kresna.v4i1.107

Abstract

Penulisan karya ilmiah dengan melakukan sitasi akurat penting untuk dikuasai oleh mahasiswa sebagai wujud menjaga etika penulisan karya ilmiah. Namun, faktanya masih sedikit mahasiswa yang menggunakan aplikasi sitasi berbasis teknologi dalam penulisan karya ilmiah. Oleh sebab itu, perlu dilakukan pelatihan penggunaan aplikasi sitasi, salah satunya adalah aplikasi Mendeley, karena aplikasi ini salah satu aplikasi sitasi yang mudah digunakan. Tujuan dari kegiatan ini adalah memberikan pemahaman mengenai aplikasi Mendeley, organisasi referensi, kesadaran plagiarism, dan kualitas sitasi pada mahasiswa sebagai upaya peningkatan kemampuan sitasi karya ilmiah mahasiswa. Metode yang digunakan untuk mencapai tujuan tersebut dilakukan dengan melakukan pelatihan langsung berupa materi dan praktik penggunaan aplikasi Mendeley. Hasil kegiatan ini menunjukkan bahwa pelatihan secara efektif meningkatkan pemahaman mengenai aplikasi Mendeley, organisasi referensi, kesadaran plagiarism, dan kualitas sitasi. Kegiatan ini diharapkan dapat dilakukan secara terus menerus dengan target berbeda, mengingat kemampuan ini tidak terintegrasi dalam kurikulum atau mata kuliah tertentu
Pengaruh Pertumbuhan Asset dan Operating Leverage terhadap Debt to Equity Ratio pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Adi Maulana Rachman
Bulletin of Community Engagement Vol. 4 No. 2 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i2.1426

Abstract

The purpose of this research is to know the influence asset growth and operating  leverage the capital structure, in which the author takes a sample of companies listed on the Indonesia stock exchange the period 2011-2014, as many as 29 companies. The method used is quantitatively, where the methods used to research on population or specific samples, the instruments used are the financial statements of the company manufacturing of miscellaneous industry sectors of the sample of this research. The research results, is partial to the variable asset growth obtained the number thitung of 4,097  > ttabel 1,976  with significance 0.000 < 0.05 thus influential asset growth significantly to the value of the capital structure, while for variable Operating Leverage obtained thitung of  0.991 < 1.976 ttabel , which means the operating leverage influential insignificant to the capital structure. As for simultaneous test results, obtained fhitung of 36.879 > ftabel 3.06 with significance 0.00 < sig 0.05. Thus the asset growth and operating leverage together influential significantly to the capital structure.
Penerapan Sistem Reward dan Punishment dalam Perspektif Konsep Mashlahah Parman Parman; Ismail Ismail; Adi Maulana Rachman
Glossary : Jurnal Ekonomi Syariah Vol. 1 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Syariah (STIS) Ummul Ayman Pidie Jaya, Ace

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/gose.v1i2.171

Abstract

In essence, in the world of work, of course, it is very necessary for human resources who have a work ethic with high motivation to increase work productivity and as a form of real example of a commitment in order to achieve the goals that have been set. To improve and make morale (work ethic) always present and tend to grow, one of the things that is very important to pay attention to is implementing a reward and punishment system. The policy of implementing rewards and punishments is expected to be a stimulus to improve the culture of maximum performance because performance is a real behavior displayed by each employee as an achievement in accordance with his role (rights and obligations) in an agency. The concept of mashlahah is the path taken by Islamic law to implement His rules and commandments against new events that are not accommodated in the nash, as an effort to create goodness that is long-term (hereafter dimension) and short-term (worldly dimension), material and spiritual and includes collective and individual aspects. In addition, three main elements must be fulfilled, namely sharia compliance (halal causa), having benefits and bringing goodness (thayyib) in various aspects universally that do not cause harm.
Pemberdayaan dan Pendampingan Digitalisasi Kampung Berbasis Website Sebagai Upaya Meningkatkan Potensi Kampung Okto Irianto; Henie Poerwandar Asmaningrum; Adi Maulana Rachman; Tini Adiatma
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.315

Abstract

Digital marketing is a combination of interactive and integrated marketing that facilitates interaction between producers, market intermediaries and potential consumers. This digital marketing strategy is more prospective because it allows potential customers to obtain all kinds of information about products and make transactions via the internet. This community service program is carried out at ECA High School which is located in Nasai Village, which is one of the villages supported by Musamus University. Program implementation consists of observation, core activities, and evaluation. The results of this community service program were the creation of the ECA Online Market website and its management guidebook, achieving an increase in program participants' understanding of 0.3359 in the medium category, as well as a participant satisfaction response of 72.28% in the very satisfied category. In conclusion, the community service program ran smoothly and provided results as expected.
Pelatihan Pencatatan Keuangan Digital Bagi Pelaku UMKM di Merauke Yulianti, Ni Luh Putu Nita; Rachman, Adi Maulana; Ismail, Ismail
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2243

Abstract

Pengabdian ini bertujuan untuk memberikan Pelatihan Pencatatan Keuangan Digital Bagi Pelaku UMKM di Merauke mengenai cara pengelolaan keuangan yang mudah dan benar. Metode yang digunakan dalam pengabdian ini adalah metode ceramah dan metode praktik menggunakan aplikasi BukuWarung untuk pencatatan keuangan. Program pengabdian ini dirasa penting dalam rangka membantu pencatatan keuangan yang tepat dan sesuai bagi pemilik UMKM di Merauke. Target dan luaran yang ingin dicapai melalui solusi pemecahan masalah: pelatihan tentang pencatatan keuangan dengan menggunakan aplikasi BukuWarung menggunakan metode ceramah dan praktik. Hasil program pengabdian masyarakat adalah melalui kegiatan pengabdian kepada masyarakat ini Pemilik UMKM di Merauke dapat meningkatkan system pencatatan keuangan secara sistematis dan efesien dengan memanfaatkan teknologi modern saat ini dan hasilnya peserta yaitu pemilik UMKM di Merauke mudah memahami penggunaan aplikasi tersebut karena aplikasi BukuWarung sangat sederhana dan dapat digunakan dimanapun dan dapat di download dengan menggunakan Handphone.
Storybook validation: Essential practices for student's financial literacy Irianto, Okto; Susanto, Susanto; Asmaningrum, Henie Poerwandar; Rachman, Adi Maulana; Budiasto, Jarot; Sokheh, Habib
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.3398

Abstract

Purpose: To develop and validate a financial literacy storybook for Junior High School students using the 4D (Define, Design, Develop, Disseminate) method. Research Methodology: This study employs a development research approach, specifically utilizing the 4D (Define, Design, Develop, Disseminate) method to create and validate a financial literacy storybook for Junior High School students. Results: High feasibility scores from both material (72 points) and media (77 points) experts validated the storybook's content accuracy, relevance, and overall design quality. These results suggest that the approach of using digital storytelling, specifically through Storyjumper, can effectively bridge the gap between abstract financial concepts and relatable age-appropriate narratives for adolescents. Conclusions: The validated storybook enhances students’ financial literacy by combining pedagogical accuracy with engaging design, and digital storytelling innovatively boosts understanding and interest in financial education. Limitations: First, the validation process relied primarily on expert opinions, which, although valuable, may not fully capture the perspectives of the target audience, Junior High School students. The study did not include a pilot test with actual students, which could provide insights into the storybook's real-world effectiveness and engagement levels. Additionally, the research is limited to a specific geographical and cultural context, potentially affecting the generalizability of the findings to other regions or educational systems. Contribution: This research contributes a validated financial literacy storybook for Junior High School students, advancing educational tools in this crucial field and demonstrating the 4D method's effectiveness in educational material development.
Co-Authors Ada, Kadek Bramdhika Agustinus Fangohoy, Agustinus Apolinaris S Awotkay Asrudi Dodhy Hyronimus Ama Longgy Elly Noer Elly Noer Esy D. Lewaherilla Esy Delia Lewaherilla Fenty Y. Manuhutu Fenty Yoseph Manuhutu Gusti Putu Eka Kusuma Henie Poerwandar Asmaningrum Henie Poerwandar Asmaningrum, Henie Poerwandar Ismail Ismail Ismail Ismail Jacobus Rico Kuntag JAROT BUDIASTO Manuhutu, Fenty Yoseph Marthen A. I. Nauhumury My Ismail Ni Luh Putu Nita Yulianti Noer, Elly Nurkholis Syukron Nurkholis Syukron Okto Irianto Okto Irianto Okto Irianto, Okto Parman parman parman Parman Parman Putu Nita Yulianti, Ni Luh Richard, Yumiad Fernando Romualdus T.P.M.Djanggo Romualdus Turu Putra Maro Djanggo Sokheh, Habib Soleha Soleha Susanto Susanto Tini Adiatma Wati, Caecilia Henny Setya Yulianti, Ni Luh Putu Nita