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All Journal Informatika JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Information System (JoSDIS)
Mahzum, Muhammad
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Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Library & Information Science Other

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Journal : Journal of Student Development Information System (JoSDIS)

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Popcorn Brain dan Artificial Intelligence Terhadap Kemampuan Belajar Mahasiswa Dengan Motivasi Belajar Sebagai Variabel Intervening Mahzum, Muhammad; Charli, Chintya Ones
Journal of Student Development Information System (JoSDIS) Vol 5, No 1: JoSDIS | Januari 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v5i1.7024

Abstract

The rapid development of digital technology has had a significant impact on student learning patterns, especially with the emergence of the phenomenon of Popcorn Brain and artificial intelligence (Artificial Intelligence). Popcorn Brain is a condition in which individuals have difficulty concentrating and thinking deeply due to exposure to instant information overload. Meanwhile, the use of AI in education can improve learning efficiency, but also potentially reduce the critical power and analytical ability of students. This study aims to analyze the effect of Popcorn Brain and AI on student learning ability, with learning motivation as an intervening variable. The research method used is quantitative with survey approach. Data were collected through questionnaires based on Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results showed that both Popcorn Brain and AI had a significant influence on students ' learning abilities. Learning motivation acts as an intervening variable that reinforces the relationship between AI and learning ability, although Popcorn Brain's influence on learning ability through motivation is relatively smaller. Therefore, more effective learning strategies are needed to reduce the negative impact of instant information consumption in the student learning process.
Inovasi Pelayanan Publik Selama Pandemi Covid-19 dsi Provinsi Sumatera Barat Mahzum, Muhammad; Dzikri, Muhammad Afdhalu
Journal of Student Development Information System (JoSDIS) Vol 5, No 2: JoSDIS | Juli 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v5i2.8027

Abstract

Public services are also one of the areas affected by Covid-19, so that state officials who have been carrying out public services so far must comply with health protocols in providing public services to the community. This study aims to find out how far public service innovation has progressed during the Covid-19 pandemic in West Sumatra Province. The research method used is a qualitative method with a literature study approach from several journals obtained at Google Scholar. From the results of a literature study conducted, it was found that several cities/regencies in West Sumatra Province have carried out innovations in public services, such as Online Population Document Services (PADUKO), ADO Services (Always Ado Pharmacists) and Online Attendance by the Padang City Government.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Penghindaran Pajak Terhadap Manajemen Laba Dengan Leverage Sebagai Variabel Moderasi Mahzum, Muhammad; Dzikri, Muhammad Afdhalu
Journal of Student Development Information System (JoSDIS) Vol 6, No 1: JoSDIS | Januari 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v6i1.9052

Abstract

This research aims to determine the effect of tax planning, deferred tax burden and Tax Avoidance with leverage as a moderating variable. The population used in this research is manufacturing companies with a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2019 - 2023. The sampling technique used was purposive sampling and 20 food and beverage sub-sector companies were obtained as observations. as many as 100 observations. The analysis method used is moderated regression. Based on partial test results, tax planning and Tax Avoidance have no effect on earnings management. The deferred tax expense variable has a significant effect on earnings management. . Meanwhile, with the moderating variable, the partial test results show that tax planning, deferred tax burden, and Tax Avoidance do not have a significant effect on earnings management with leverage as a moderating variable found in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.
Co-Authors Charli, Chintya Ones Dzikri, Muhammad Afdhalu