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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Edukasi Islami: Jurnal Pendidikan Islam SEIKO : Journal of Management & Business Journal of Education Technology Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Amalee: Indonesian Journal of Community Research & Engagement Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Applied Science, Engineering, Technology, and Education INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Info Sains : Informatika dan Sains Journal Of Human And Education (JAHE) Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Journal of Information System, Technology and Engineering Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Indonesian Journal of Enterprise Architecture Multifinance RESTITUSI : Jurnal Riset Perpajakan West Science Islamic Studies Nomico Escalate : Economics and Business Journal TECHNOVATE Journal of Islamic Economy Welfare: Jurnal Pengabdian Masyarakat Dhana
Bakri, Asri Ady
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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TRANSFORMASI KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) MELALUI PENERAPAN AKUNTANSI SEDERHANA Jasiyah, Rabiyatul; Rusmardiana, Ana; Bakri, Asri Ady; Junaid, Asriyani
Jurnal Pengabdian Masyarakat Sabangka Vol 3 No 05 (2024): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v3i05.1260

Abstract

This Community Service aims to increase the knowledge and skills of business actors in the application of simple accounting, facilitate MSME actors in preparing accurate and easy-to-understand financial reports, and provide solutions for MSMEs to more easily access financing through better financial records. The method used in this activity is to identify and select participants, carry out socialization, education and mentoring, conduct monitoring, evaluation and assessment. This seminar was attended by 20 MSME players. The results of this service show an increase in the knowledge and skills of MSME actors in Mandai District, Maros Regency in the application of simple accounting, especially regularity in financial records, making financial reports so that it makes it easier for MSME actors to obtain access to financing. This service helps MSMEs in monitoring financial conditions and increasing their competitiveness and business continuity.
Lecturers’ Individual Factors of Knowledge-Sharing Behavior: A Study in Islamic Higher Education Institutions in Indonesia Wardi, Suhra; Widodo, Mardi; Bakri, Asri Ady
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2023)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i001.5484

Abstract

This study aims to analyze lecturers' knowledge-sharing behavior at Indonesian Islamic universities. Knowledge-sharing behavior is reviewed based on individual attitude factors and individual expectations, which are developed into six question items that have been qualitatively validated by experts. This research was conducted on lecturers at Islamic-based tertiary institutions in Indonesia. Data were collected using survey techniques with the help of Google Forms. The data were analyzed using the frequency and percentage tabulation approaches. The results of the data analysis show that lecturers have an individual attitude factor of 86.1% and a personal expectation factor of 78.2%. As an implication, knowledge-sharing behavior can be increased through individual attitude factors such as awareness of increasing and developing knowledge and as a contribution to the institution.
Pendampingan UMKM melalui Pemanfaatan Digital Marketing pada Platform E-Commerce: UMKM Assistance through the Utilization of Digital Marketing on the e-Commerce Platform Kamil, Indriyati; Bakri, Asri Ady; Salingkat, Suhartini; Ardenny, Ardenny; Tahirs, Jemi Pabisangan; Alfiana, Alfiana
Amalee: Indonesian Journal of Community Research and Engagement Vol. 3 No. 2 (2022): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v3i2.2782

Abstract

In the era of the industrial revolution 4.0 and the increasingly intense efforts to become society 5.0, researchers held training & workshops on technology utilization in the Multipurpose Building with technology training materials. This research aims to carry out MSME Assistance (Micro, Small, and Medium Enterprises) through Google My Business to use digital marketing in the era of e-commerce & social media. The method used in this PkM is the mentoring method or PAR (Participatory Action Research), with an approach through training, account creation practice, and mentoring. The training is carried out in three stages: preparation, implementation, and evaluation. The result of the dedication to Digital marketing for a company and MSMEs is an essential part currently. MSME managers are expected to have skills in internet promotion through digital devices, especially in publishing products for sale and places offered. It can be concluded that community assistance in managing their business to better manage marketing activities through creating Google My Business application accounts in digital marketing.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
PERAN ZAKAT PRODUKTIF DALAM MENINGKATKAN PENDAPATAN MUSTAHIK DI INDONESIA Semmawi, Ramli; Bakri, Asri Ady; Susanto, Edy; Kalsum, Ummu; Natsir, Imron
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13335

Abstract

Abstrak Zakat produktif menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal dan laporan dengan menggunakan pendakatan kualitatif dan deduktif. Temuan penelitian ini bahwa peran zakat produktif dalam meningkatkan pendapatan mustahik sangat efektif. Karena dengan adanya zakat produktif dapat membantu para mustahik dalam pembangunan usaha, penambahan modal, pengembangan usaha dan lain-lain. Hal tersebut dapat meningkatkan pendapatan para mustahik, sehingga dapat memenuhi kebutuhan hidupnya sehari-hari. Karena tujuan dari zakat produktif ini adalah untuk mengubah para mustahik menjadi muzakki. Dengan hal ini, maka kemiskinan di Indonesia dapat terselesaikan. Kata Kunci: Zakat Produktif, Meningkatkan Pendapatan, Mustahik
Pendidikan Etika dan Kesadaran Digital: Sebuah Kajian Literatur Tentang Etika Bermedia Sosial Di Era Inovasi Artificial Intelligence Sari, Arum Pandan Sari; Rukiyanto, Bernardus Agus; Khaerul, Khaerul; Bakri, Asri Ady; Ridwan, Iwan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5646

Abstract

Penelitian ini bertujuan untuk menganalisis urgensi dan bentuk pendidikan etika serta kesadaran digital dalam konteks penggunaan media sosial di era inovasi Artificial Intelligence (AI). Fokus kajian adalah untuk mengidentifikasi tantangan etika baru yang muncul dari integrasi AI di platform media sosial dan merumuskan kerangka pendidikan yang relevan untuk membangun literasi digital yang bertanggung jawab. Metode penelitian yang digunakan adalah kajian literatur sistematis dengan pendekatan kualitatif.  Hasil penelitian menunjukkan bahwa inovasi AI memperuncing masalah etika bermedia sosial, seperti disinformasi yang terpersonalisasi, bias algoritma, pelanggaran privasi data, dan manipulasi psikologis. Kajian ini mengonfirmasi bahwa pendidikan etika digital konvensional tidak lagi memadai. Diperlukan pendekatan pendidikan yang proaktif dan adaptif, menekankan pada pemahaman kritis terhadap cara kerja algoritma, nilai privasi, keaslian identitas digital, serta tanggung jawab moral dalam berinteraksi di ruang yang telah dimediasi AI. Penelitian ini menyimpulkan bahwa integrasi pendidikan etika dan kesadaran digital berbasis AI menjadi kebutuhan mendesak dalam kurikulum formal dan non-formal untuk membentuk pengguna media sosial yang cakap dan berintegritas di era disruptif ini. Untuk mewujudkan pendekatan pendidikan yang adaptif tersebut, diperlukan kolaborasi multidimensional antara pemerintah, institusi pendidikan, perusahaan teknologi, dan komunitas. Kurikulum perlu dirancang secara dinamis, tidak hanya menyajikan teori tetapi juga simulasi interaksi dengan lingkungan digital berbasis AI, seperti praktik mengidentifikasi deepfake, menganalisis bias algoritma rekomendasi, atau menilai implikasi etis dari penyebaran data pribadi.  
Pengaruh Kompetensi dan Pengalaman Auditor Terhadap Pendeteksian Fraud dengan Skeptisme Profesional Sebagai Variabel Mediasi: Pada Kantor Inspektorat Daerah Provinsi Sulawesi Selatan Adelia Safitry; Bakri, Asri Ady; Bangsawan, Achdian Anggreny
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/n5rh7b08

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi dan pengalaman auditor terhadap pendeteksian fraud dengan skeptisisme profesional sebagai variabel mediasi pada Kantor Inspektorat Daerah Provinsi Sulawesi Selatan. Penelitian dilaksanakan selama satu bulan pada Juli 2025 dengan melibatkan seluruh auditor di Kantor Inspektorat Provinsi Sulawesi Selatan yang berjumlah 55 orang. Teknik sampling yang digunakan adalah sampling jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Data primer diperoleh melalui penelitian langsung di lapangan dengan memberikan kuesioner kepada 55 responden. Analisis data dilakukan menggunakan aplikasi Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap pendeteksian fraud. Pengalaman auditor juga berpengaruh positif dan signifikan terhadap pendeteksian fraud. Selain itu, kompetensi dan pengalaman auditor berpengaruh positif serta signifikan terhadap skeptisisme profesional, sementara skeptisisme profesional berpengaruh positif terhadap pendeteksian fraud. Namun, skeptisisme profesional tidak memediasi pengaruh kompetensi terhadap pendeteksian fraud, tetapi memediasi pengaruh pengalaman auditor terhadap pendeteksian fraud.
Pengaruh Price Earning Ratio, Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada Perusahaan Sub Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Salim, Nabila Azani; Bakri, Asri Ady; Pelu, M Faisal A R
Center of Economic Students Journal Vol. 8 No. 4 (2025): October-December (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/2mbf3w64

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh price earning ratio, arus kas operasi, dan laba akuntansi terhadap return saham pada perusahaan sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Data yang digunakan merupakan data kuantitatif yang bersumber dari laporan keuangan dan publikasi perusahaan sebagai data sekunder. Populasi penelitian meliputi seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel dipilih menggunakan teknik purposive sampling dengan jumlah 20 perusahaan berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, serta analisis regresi linier berganda. Pengujian hipotesis dilakukan dengan bantuan aplikasi Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa price earning ratio dan arus kas operasi berpengaruh positif dan signifikan terhadap return saham, sedangkan laba akuntansi berpengaruh negatif dan tidak signifikan terhadap return saham.
Pengaruh Modal Dan Penggunaan Qris (Quick Response Code Indonesian Standard) Terhadap Peningkatan Pendapatan Financial UMKM di Universitas Muslim Indonesia Julius, Indriani Binti; Bakri, Asri Ady; Syahnur, Muhammad Abduh
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/34hvzt33

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Untuk menguji pengaruh modal terhadap peningkatan pendapatan financial UMKM di Universitas Muslim Indonesia. (2) Untuk menguji penggunaan QRIS (Quick Response Code Indonesian Standard) terhadap peningkatan pendapatan financial UMKM di Universitas Muslim Indonesia. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang di gunakan adalah data primer. Jumlah sampel pada penelitian ini sebanyak 65 sampel dari total populasi 92, dengan teknik pengumpulan data menggunakan kuesioner. Analisis data yang digunakan pada penelitian ini adalah Uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dengan bantuan Statistical Package For Special Science (SPSS). Hasil penelitian ini menunjukkan bahwa modal berpengaruh positif dan tidak signifikan terhadap peningkatan pendapatan financial UMKM, sedangkan penggunaan QRIS (Quick Response Code Indonesian Standard) berpengaruh positif dan signifikan terhadap peningkatan pendapatan financial UMKM.
Risk-Based Audit: Facing the Challenges of Analyzing Complex Financial Data Priyojadmiko, Eko; Bakri, Asri Ady; Masela, Mesak Yandri
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mvchez69

Abstract

Risk-based auditing is an approach that is increasingly being applied to analyze complex financial data. This study aims to explore the challenges faced by auditors in implementing risk-based auditing, particularly in relation to the analysis of increasingly structured and unstructured financial data. The method used in this study is Systematic Literature Review (SLR) to identify and analyze various literatures relevant to the topic. The results show that although risk-based auditing is effective in identifying and managing risks contained in financial statements, its implementation faces significant challenges. Some of the key challenges include limited technical skills of auditors and difficulties in managing data spread across multiple information systems. To overcome these issues, companies need to invest in appropriate technology and provide adequate training for audit teams. In addition, strong management support is also an important factor in the successful implementation of risk-based auditing. This study concludes that with the right strategy, risk-based auditing can help improve audit quality and reduce company risk, despite the challenges faced. With the optimal application of technology, the audit process can be carried out more efficiently and accurately in analyzing complex financial data.
Co-Authors Adelia Safitry Agus Sevtiana Alfiah, Agry Alfiana Alfiana Andika Isma Anshar Daud Ardenny, Ardenny Ariawan, Ariawan Arief Yanto Rukmana AUGUSTA DE JESUS MAGALHAES Bangsawan, Achdian Anggreny Bijaang, Djamaluddin Cahyono, Ari Nugroho Chatarina Umbul Wahyuni Dendy K. Pramudito edy susanto Eka, Andi Primafira Bumandava Eko Priyojadmiko Fitriansyah, Novela Deva Puasa Sucifa Gusneli Gusneli Hadi Sutrisno Hasnidar Husaini Ibrahim, Fifi Nurafifah Imron Natsir, Imron Irwan Irwan Irwan Moridu Iwan Ridwan Iwan Sopwandin Jasiah , Jasiah Jasiyah, Rabiyatul Jemi Pabisangan Tahirs Judijanto, Loso Julius, Indriani Binti Junaid, Asriani Junaid, Asriyani Jusri, Jusri Kamil, Indriyati Karnawi Kamar, Karnawi Khaerul, Khaerul Khuan, Hendri Kraugusteeliana Kraugusteeliana Lasmiatun , KMT Lestari, Novita Sri Liza, Nurhaliza Lusianawati, Hayu Makatita, Josephus Alberth Maknun, Andi Batari Annisa Mardi Widodo Mayndarto, Eko Cahyo Mega Arisia Dewi Mesak Yandri Masela Miftakhul Huda Misnawati, Ira Muhammad Su'un Mursalam Salim Mus, Abd Rahman Mustain, HM. Mudjib Ningsih, Tri Widyastuti Niswatun Hasanah Noor Komari Pratiwi, Noor Komari Nugroho Eko Budiyanto nur, Indrayani Nurul Aulia Mentari Pelu, M Faisal A R Pramudi Harsono Priyo Nugroho, Anton Putra, Muhammad Adhitya Thamisyah Putri, Firda Salsabila Sivana Rahman, Kristanti Ramlan, Dedi Ramli Semmawi, Ramli Restu Widyo Sasongko Riadi Budiman Ridwan Rini Novianti Rita Zulbetti Roslina Alam Rukiyanto Rukiyanto, Rukiyanto Rusmardiana, Ana Saadatirrohmi, Siti Ahdina Said, Saida Salim, Nabila Azani Sari, Arum Pandan Sari Sartika Lina Mulani SHOLIKAH, MARATUS Siti Noor khikmah Sri Imaningati Sudarmanto, Eko Suhartini Salingkat Sumartono Sumartono Suriani, Seri Syahnur, Muhammad Abduh Tasrim, Tasrim Tjan, Julianty Sidik Triyugo Winarko, Triyugo Ummu Kalsum Usmany, Alfrin E. M. Usmany, Paul Utami , Eva Yuniarti Wardi, Suhra Widiniarsih, Dewi Mariam Widjaja, Warkianto Yasrul Yuliyani, Leny Zunaidi, Arif