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All Journal Abdimas Langkanae Phonologie : Journal of Language and Literature Economics and Business Journal Jurnal Kemitraan Masyarakat International Journal of Interdisciplinary Research Journal of Economics and Management Technologies
Rahmat Burhamzah
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Optimalisasi Strategi Bisnis dengan Pendekatan Enterprise Resource Planning (ERP) pada PT. Citra Media Prima Muhammad Rijal Alim Rahmat; Ridwan Andi Mattoliang; Rahmat Burhamzah; Anang Setiawan; M. Yunasri Ridhoh
Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i4.842

Abstract

The Community Service (PKM) activity aimed to enhance the understanding of Enterprise Resource Planning (ERP) concepts for PT. Citra Prima Media, a provider of internet and TV services. ERP is an integrated system designed to improve operational efficiency and real-time data-driven decision-making. The method involved workshops, pre-tests, and post-tests to evaluate participants’ comprehension of ERP benefits in three key areas: financial management, marketing, and human resources (HR). The results showed significant improvements in participants’ understanding, with an average post-test score of 93%. Participants recognized ERP's role in operational efficiency, customer analytics, and data-driven HR management. Based on these findings, PT. Citra Prima Media plans to evaluate ERP adoption for a phased digital transformation. This initiative highlights the importance of ERP in supporting companies' competitiveness in the digital era.
Pemberdayaan Remaja melalui Pelatihan Public Speaking Bahasa Inggris untuk Mendukung Pariwisata Lokal Muftihaturrahmah Burhamzah; Syarifah Fatimah; Rahmita Burhamzah; Rahmat Burhamzah; Alamsyah Alamsyah
Abdimas Langkanae Vol. 6 No. 1 (2026)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v6i1.731

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan public speaking bahasa Inggris remaja dalam mendukung pengembangan pariwisata lokal. Permasalahan utama yang dihadapi masyarakat mitra adalah rendahnya kemampuan komunikasi bahasa Inggris, kurangnya rasa percaya diri dalam berbicara di depan umum, serta minimnya pelatihan keterampilan komunikasi berbasis praktik bagi remaja di kawasan wisata lokal. Padahal, kemampuan public speaking bahasa Inggris menjadi salah satu kompetensi penting dalam pelayanan dan promosi wisata, khususnya dalam menghadapi wisatawan mancanegara. Kegiatan pengabdian dilaksanakan melalui beberapa metode, yaitu workshop, focus group discussion (FGD), demonstrasi, praktik langsung, dan pendampingan. Materi pelatihan meliputi dasar-dasar public speaking, teknik komunikasi efektif, vocabulary pariwisata, simulasi pelayanan wisata, serta praktik menjadi pemandu wisata (tour guide) menggunakan bahasa Inggris sederhana. Peserta kegiatan terdiri atas kelompok remaja dan pemuda setempat yang memiliki minat dalam pengembangan pariwisata daerah. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan kemampuan berbicara bahasa Inggris, khususnya dalam memperkenalkan destinasi wisata lokal dan melakukan simulasi komunikasi dengan wisatawan asing. Selain itu, terjadi peningkatan rasa percaya diri peserta dalam berbicara di depan umum serta meningkatnya kesadaran mereka terhadap pentingnya keterlibatan generasi muda dalam pengembangan pariwisata lokal. Antusiasme peserta selama kegiatan juga menunjukkan bahwa metode pelatihan berbasis praktik dan pendampingan efektif dalam meningkatkan keterampilan komunikasi peserta. Program ini memberikan dampak positif bagi masyarakat karena membantu meningkatkan kualitas sumber daya manusia dalam sektor pariwisata lokal. Dengan adanya pelatihan ini, remaja diharapkan mampu menjadi agen promosi wisata yang dapat memperkenalkan budaya dan potensi wisata daerah kepada masyarakat yang lebih luas. Oleh karena itu, program pelatihan public speaking bahasa Inggris perlu dikembangkan secara berkelanjutan melalui kerja sama antara perguruan tinggi, pemerintah daerah, dan masyarakat guna mendukung pengembangan pariwisata berbasis masyarakat.
Pelatihan Pemanfaatan Artificial Intelligence untuk Mendukung Administrasi dan Pembelajaran Guru Sekolah Menengah Syarifah Fatimah; Muftihaturrahmah Burhamzah; Rahmita Burhamzah; Rahmat Burhamzah; Alamsyah Alamsyah
Abdimas Langkanae Vol. 6 No. 1 (2026)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v6i1.732

Abstract

Perkembangan Artificial Intelligence (AI) memberikan peluang besar dalam mendukung efektivitas administrasi dan pembelajaran di sekolah. Namun, pemanfaatan teknologi AI oleh guru sekolah menengah masih belum optimal akibat rendahnya literasi digital dan minimnya pelatihan praktis terkait implementasi AI dalam pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru sekolah menengah dalam memanfaatkan Artificial Intelligence guna mendukung administrasi pembelajaran dan pengembangan media ajar yang lebih inovatif. Kegiatan dilaksanakan pada sekolah menengah atas negeri di Sulawesi Selatan dengan melibatkan guru sebagai peserta utama. Metode pelaksanaan kegiatan meliputi workshop, focus group discussion, demonstrasi, praktik langsung, dan pendampingan penggunaan platform AI seperti ChatGPT dan Canva AI. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam menggunakan AI untuk menyusun perangkat ajar, membuat media pembelajaran digital, serta mengembangkan evaluasi pembelajaran secara lebih efektif dan efisien. Selain itu, peserta menunjukkan antusiasme tinggi selama pelatihan dan memberikan respons positif terhadap implementasi teknologi AI dalam pendidikan. Program ini juga memberikan dampak positif terhadap peningkatan kreativitas guru dan efisiensi administrasi pembelajaran. Dengan demikian, kegiatan pengabdian ini berhasil mendukung peningkatan literasi digital guru serta mendorong transformasi pembelajaran berbasis teknologi di lingkungan sekolah menengah.
Macroeconomic Determinants And Greenium In Indonesian Green Sukuk: A Systematic Literature Review Muhammad Rijal Alim Rahmat; Rahmat Burhamzah
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1680

Abstract

Greenium (green premium) is a critical indicator for assessing the efficiency of environmentally oriented financing in the Islamic capital market. However, the sensitivity of this instrument to macroeconomic shocks, particularly the Jakarta Composite Index (IHSG) and the exchange rate, remains mixed in the empirical literature. This study aims to comprehensively map the scientific consensus on the influence of macroeconomic variables on the price performance of green sukuk and the formation of the greenium component in Indonesia. Using a systematic literature review (SLR) structured according to the PRISMA protocol, 10 relevant scientific articles from reputable databases were analyzed in depth. The review indicates a strong consensus that, in the short run, the IHSG exerts a negative effect on instrument returns through portfolio rotation between equities and sukuk. By contrast, rupiah depreciation has a positive long-run effect by raising secondary-market yields as compensation for higher currency risk. Nevertheless, a substantial research gap remains: no direct empirical evidence has yet tested the relationship between stock market volatility and the greenium component (yield spread) specifically in the domestic market; the available evidence is limited to instrument price performance alone. The policy implications point to the need for restructuring fiscal and tax incentives and differentiating marketing strategies according to retail and institutional investor segments in order to preserve the stability of the sustainable financial market.
The Impact Of Value Added Tax (VAT) On Cross Border E-Commerce Transactions: Evidence From The Etsy Platform In Indonesia Rahmat Burhamzah; Muhammad Rijal Alim Rahmat
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1686

Abstract

The rapid expansion of digital commerce has transformed international trade and created significant challenges for tax authorities in monitoring and collecting taxes from cross-border transactions. In response, Indonesia implemented an 11% Value Added Tax (VAT) on electronic commerce transactions through Electronic Commerce Systems (PMSE) to improve tax compliance, increase state revenue, and establish competitive neutrality between domestic and foreign sellers. This study examines the impact of VAT implementation on cross-border e-commerce transactions using the Etsy platform as a case study. A quantitative case study approach was employed, utilizing secondary data collected from the Directorate General of Taxes (DGT), Statistics Indonesia (BPS), Bank Indonesia (BI), OECD reports, the SEA e-Conomy Report, and publicly available Etsy platform documentation. Data were analyzed using descriptive and comparative approaches to evaluate changes in tax revenue, transaction volume, seller competitiveness, and administrative efficiency. The findings indicate that PMSE VAT revenue increased significantly from IDR 3.8 trillion in 2020 to IDR 10.5 trillion in 2022, reflecting a 176% increase within two years. Platform-based VAT collection achieved an estimated compliance rate of 95%, substantially outperforming conventional tax collection systems. However, VAT implementation was associated with a decline in Etsy transaction volume of approximately 15% and increased operational costs for sellers, reducing profit margins and affecting the competitiveness of micro, small, and medium enterprises (MSMEs). The study also reveals that VAT implementation successfully eliminated the price advantage previously enjoyed by imported products, thereby promoting competitive neutrality within Indonesia’s digital marketplace. Nevertheless, fragmented tax collection mechanisms between digital platforms and customs authorities continue to create administrative inefficiencies, compliance burdens, and potential risks of double taxation. The study recommends greater integration between digital platforms, tax authorities, and customs systems to enhance administrative efficiency while maintaining sustainable growth in the digital economy.
Resilience of Indonesian Stock Market to Fed Policy: Bibliometric Review Muhammad Rijal Alim Rahmat; Rahmat Burhamzah
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.322

Abstract

This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions
Pragmatic Language in Discussions of Tax Strategy and Corporate Social Responsibility Projects among Management Students Rahmat Burhamzah; Muftihaturrahmah Burhamzah; A. Reski Almaida Dg Macenning
Phonologie : Journal of Language and Literature Vol 5, No 2 (2025): Phonologie : Journal of Language and Literature
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/phonologie.v5i2.73181

Abstract

Abstract. This study aims to examine the use of linguistic pragmatics in the group discussions on tax strategy and Corporate Social Responsibility (CSR) projects among management students. Employing a qualitative research design with a case study approach, data were collected through participant observation, audio-video recordings of group discussions, semi-structured interviews, and document analysis. The data were analyzed using Speech Act Theory (Austin and Searle) and Grice’s theory of implicature to interpret implied meanings and communicative strategies within group interactions. Findings reveal that students employ various speech acts, including directives, assertives, expressives, and commissives, which function not only to convey information but also to establish social roles and influence group dynamics. The use of implicature and presupposition facilitates implicit communication, expediting the discussion process and maintaining group harmony. Mitigation and persuasion strategies proved effective in building consensus and managing conflicts. Social position differences within groups influenced pragmatic language use patterns, where dominant members tended to use more direct language, while others preferred subtler and implicit expressions. This study underscores the significance of pragmatic competence as a pivotal communication skill in both academic and professional contexts. It is recommended that educational institutions integrate pragmatic communication training into curricula to enhance students’ effective communication skillsKeyword: linguistic pragmatics, speech acts, implicature, tax strategy, Corporate Social Responsibility, academic communication
Pemberdayaan Generasi Muda melalui Pelatihan Bahasa Jerman Dasar sebagai Bekal Kompetensi Global bagi Siswa SMA di Makassar Alamsyah Alamsyah; Ambo Dalle; Rahmat Burhamzah; Muftihaturrahmah Burhamzah; Syarifah Fatimah
Abdimas Langkanae Vol. 5 No. 2 (2025)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v5i2.537

Abstract

Pelatihan ini bertujuan untuk mengkaji efektivitas pelatihan Bahasa Jerman dasar dalam memberdayakan siswa SMA X Makassar sebagai bekal mengembangkan kompetensi global. Metode yang digunakan adalah observasi partisipan, wawancara mendalam, dan analisis dokumen selama pelaksanaan pelatihan. Hasil pelatihan menunjukkan bahwa keberhasilan pelatihan tidak hanya ditentukan oleh penguasaan tata bahasa, tetapi melalui transformasi holistik yang meliputi: (1) perubahan paradigma pembelajaran dari fokus linguistik menjadi pembelajaran berbasis konteks budaya dan peluang global, (2) peningkatan motivasi intrinsik yang mendorong minat belajar dan tujuan jangka panjang siswa, (3) eksplisitasi kompetensi melalui perencanaan karir dan aksi nyata, serta (4) identifikasi faktor pendukung dan tantangan sistematis dalam implementasi pelatihan. Pelatihan ini berhasil memperluas wawasan dan meningkatkan kesiapan siswa menghadapi era global dengan bekal soft skills dan mindset global yang kuat. Pelatihan ini merekomendasikan penerapan model pembelajaran bahasa asing yang holistik dan kontekstual sebagai strategi pemberdayaan generasi muda di masa depan.
“Deutsch für Anfänger”: Pelatihan Percakapan Bahasa Jerman Sehari-hari sebagai Upaya Meningkatkan Kepercayaan Diri Mahasiswa Pendidikan Bahasa Jerman Universitas Negeri Makassar Syarifah Fatimah; Muftihaturrahmah Burhamzah; Ita Sarmita Samad; Rahmat Burhamzah; Alamsyah Alamsyah
Abdimas Langkanae Vol. 5 No. 2 (2025)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v5i2.538

Abstract

Rendahnya kepercayaan diri mahasiswa pemula dalam berbicara bahasa Jerman merupakan masalah klasik yang berdampak signifikan terhadap proses pembelajaran dan kesiapan profesional mereka sebagai calon guru. Faktor utama yang menyebabkan fenomena ini adalah Foreign Language Anxiety (FLA), perfeksionisme gramatikal, dan kurangnya ruang praktik yang aman. Pelatihan ini bertujuan untuk: (1) mengidentifikasi faktor penyebab rendahnya kepercayaan diri mahasiswa, (2) mengimplementasikan pelatihan “Deutsch für Anfänger” sebagai intervensi pedagogis, dan (3) mengevaluasi dampak pelatihan terhadap peningkatan kepercayaan diri serta penurunan FLA. Pelatihan ini mengadopsi prinsip Communicative Language Teaching (CLT) dengan fokus pada kelancaran berbahasa sebelum akurasi dan menciptakan safe space bagi mahasiswa untuk belajar tanpa takut melakukan kesalahan. Pendekatan yang digunakan adalah kualitatif deskriptif dengan desain studi kasus. Subjek terdiri atas 15 mahasiswa pemula yang dipilih melalui purposive sampling. Data dikumpulkan melalui angket pra- dan pascapelatihan (mengadaptasi Foreign Language Classroom Anxiety Scale), wawancara mendalam, observasi partisipan, dan jurnal reflektif, kemudian dianalisis menggunakan teknik analisis tematik. Hasil menunjukkan bahwa pelatihan efektif mengurangi FLA, meningkatkan kepercayaan diri mahasiswa dalam berbicara bahasa Jerman, dan mengubah persepsi mereka terhadap kesalahan sebagai bagian dari proses belajar. Mahasiswa menjadi lebih berani berpartisipasi aktif, menunjukkan motivasi tinggi, dan mampu mempraktikkan bahasa secara lebih percaya diri. Pelatihan “Deutsch für Anfänger” merupakan model intervensi transformatif yang menegaskan pentingnya penanganan hambatan afektif-psikologis sejajar dengan penguatan kompetensi linguistik dalam membentuk calon guru bahasa yang kompeten dan percaya diri.
Beyond Market Return: Determinants of Jensen’s Alpha in Indonesian F&B Firms Rijal Alim; Rahmat Burhamzah
Journal of Economics and Management Technologies Vol. 2 No. 2 (2026): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v2i2.24

Abstract

The Objectives – This study examines whether Indonesian food and beverage (F&B) firms generated returns above those implied by market risk during 2021–2025, and investigates whether profitability, leverage, inflation, and the policy interest rate help explain risk-adjusted performance as measured by Jensen’s Alpha. The Methods/approaches – Annual Jensen’s Alpha was calculated for six F&B issuers listed on the Indonesia Stock Exchange (30 firm-year observations, 2021–2025) and regressed on return on assets, the debt-to-equity ratio, inflation, and the Bank Indonesia 7-Day Reverse Repo Rate, controlling for firm size, using a preliminary pooled OLS model ahead of a full panel-data estimation. The Results – Average Jensen’s Alpha across the sample was −6.82 percent, with only 2022 recording a positive industry-wide alpha. The pooled model explained little of the variation (R² = 0.231) and none of the five predictors was statistically significant, while variance inflation factors indicated severe multicollinearity. The Research Implications – The findings suggest F&B stocks did not consistently outperform risk-adjusted benchmarks, challenging the assumption of intrinsic defensive alpha in the sector. A panel-data strategy with fixed- and random-effects estimation is outlined to refine these estimates and support more cautious, risk-adjusted evaluation of consumer-staples equities
Co-Authors Alamsyah Alamsyah Ambo Dalle Anang Setiawan Ita Sarmita Samad M. Yunasri Ridhoh Muftihaturrahmah Burhamzah Muhammad Rijal Alim Rahmat Muhammad Rijal Alim Rahmat Rahmita Burhamzah Ridwan Andi Mattoliang Rijal Alim Syarifah Fatimah Al Ilmullah