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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmu Komunikasi dan Sosial Politik Jurnal Budi Pekerti Agama Islam Hikamatzu Journal of Multidisciplinary Research Karsa : Jurnal Pengabdian Masyarakat
Lukman Nur Hakim
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Other

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PENGAKUAN DAN PENGHAPUSAN TRANSAKSI ASET ANTAR PERUSAHAAN: PENCATATAN DAN PEMBELIAN ASET DI ANTARA ENTITAS DALAM GRUP M. Masrukhan; Lukman Nur Hakim; Tasya windriyani; Wildan Miftahul Fauzan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i6.8072

Abstract

Transaksi antar perusahaan dalam suatu grup sering kali melibatkan pengalihan aset, baik berupa barang, jasa, maupun hak atas kekayaan intelektual. Dalam konteks ini, pengakuan dan penghapusan transaksi aset antar perusahaan memiliki tantangan tersendiri dalam pencatatan akuntansi, terutama terkait dengan tujuan untuk memberikan gambaran yang jelas dan akurat mengenai posisi keuangan grup secara keseluruhan. Artikel ini membahas prosedur pencatatan dan pengakuan transaksi pembelian aset antara entitas dalam grup, serta bagaimana mekanisme penghapusan transaksi antar perusahaan (intercompany elimination) diterapkan dalam penyusunan laporan keuangan konsolidasi.
Persepsi Pekerja Terhadap Implementasi Teknologi IoT dalam Optimasi Proses Produksi Berkelanjutan: Studi Kualitatif di Industri Manufaktur Ari Muhamadin; Lukman Nur Hakim; Valen Tio Saputra; Budiharjo
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 1 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

Penelitian ini mengkaji persepsi pekerja terhadap penerapan Internet of Things (IoT) dalam mengoptimalkan proses produksi berkelanjutan di industri manufaktur. Menggunakan pendekatan kualitatif dengan wawancara mendalam dan observasi lapangan, penelitian ini melibatkan 25 pekerja dari berbagai level di PT. Maju Teknologi Indonesia, sebuah perusahaan manufaktur komponen elektronik. Hasil penelitian menunjukkan bahwa sebagian besar pekerja memiliki pandangan positif terhadap penerapan IoT, meskipun ada beberapa kekhawatiran terkait keselamatan di tempat kerja dan proses adaptasinya
Analisis Peran Rumah Detensi Imigrasi (Rudenim) Terhadap Imigran: Studi Kasus Kota Tanjungpinang Nivaldi Romadona; Fika Ramdhani; Ismet Akbar; Lukman Nur Hakim; Iswandio Fanreza; Kustiawan, Kustiawan
Jurnal Ilmu Komunikasi Dan Sosial Politik Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine and analyze the role of the Immigration Detention Center (Rudenim) in the management and handling of immigrants in Tanjungpinang City, as well as to identify the inhibiting factors faced by Rudenim in carrying out its duties. The research employs a descriptive qualitative method with a case study approach, using data collection techniques such as interviews, observations, and documentation. The findings indicate that Rudenim Tanjungpinang plays a strategic role in the processes of detention, transfer, repatriation, and deportation of immigrants, in accordance with the Decree of the Minister of Law and Human Rights Number M.01-PR.07.04. In addition to its administrative functions, Rudenim also strives to carry out its duties with a humanistic approach, especially in dealing with stateless individuals. The main challenges include the complex process of nationality identification. This study recommends enhancing inter-agency coordination and strengthening international cooperation to support Rudenim’s functions more effectively.
Pelatihan Praktis Tazhiyul Mayit di Desa Pastap Julu Bersama Anak Madrasah GUPPI Sebagai Upaya Edukasi dan Pembinaan Keagamaan Mutiah; Siti Hawa Lbs; Wildanul Husna; Nurul Sakinah; Nur Azizah Nst; Suaimah; Inri Atikah Rahmadani Lubis; Abbas Hambali; Suhdi Ansah Batubara; Lukman Nur Hakim; Elva Mahmudi
Karsa : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2025): Edisi Juli-Desember 2025
Publisher : MADANI PUBLISHER INDONESIA

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Abstract

In this tajhizul mayit training activity for the MDA GUPPI children of Pastap Julu Village, the community service provided guidance on important issues related to human relations with other humans, namely the problem of tajhizul mayit (corpse care). Islam pays very serious attention to this issue, so that this is one of the obligations that must be fulfilled by humanity, especially Muslims. This community service work aims to 1). Equip MDA children with tajhizul mayit skills. 2). Train MDA children to be able to implement and develop the religious knowledge they have obtained in society. Meanwhile, the benefits that will be generated from this training are 1). Improving the skills of MDA children in properly and correctly handling corpses in accordance with the teachings of Islamic law, so that if one day they are needed they are ready to use. 2). Increasing skilled personnel in handling corpses. 3). Increasing the skills of the modin in handling corpses. The result of this community service work is that the MDA GUPPI children of Pastap Julu Village have been able to implement and practice how to properly and correctly handle corpses in accordance with the provisions of Islamic law.
Implementasi Maqashid Asyari’ah dalam Perlindungan Data Pribadi Penggunaan Media Sosial Muhamad Bachrul Ulum; Lukman Nur Hakim; Raden Muhammad Hilmi Maulana
Jurnal Budi Pekerti Agama Islam Vol. 4 No. 3 (2026): Juni: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v4i3.2019

Abstract

The emergence of social media promotes interaction and sharing of information, however, it also heightens the potential for breaches and the inappropriate use of personal information. This research intends to investigate how maqashid sharia can be applied to safeguard the personal data of social media users, serving as an ethical and religious underpinning in today’s digital landscape. From a theoretical perspective, this research situates the protection of personal data within the context of positive law and maqashid sharia principles, particularly hifz al-nafs, hifz al-‘aql, and hifz al-mal, which prioritize the protection of life, intellect, and property against digital threats. The research employs a qualitative methodology through literature-based analysis involving documentation, which is then evaluated descriptively and analytically in relation to pertinent literature, regulations, and academic articles. Findings indicate that the implementation of maqashid sharia is pertinent to enhancing awareness regarding digital privacy, fostering user vigilance when sharing personal information, and advocating for the accountability and openness of digital platforms. Therefore, maqashid sharia serves as an ethical foundation for ensuring that social media usage is safe, principled, and focused on benefiting society.
Co-Authors Abbas Hambali Ari Muhamadin Budiharjo Elva Mahmudi Fika Ramdhani Inri Atikah Rahmadani Lubis Ismet Akbar Iswandio Fanreza Kustiawan, Kustiawan M. Masrukhan Muhamad Bachrul Ulum Mutiah Nivaldi Romadona Nur Azizah Nst Nurul Sakinah Raden Muhammad Hilmi Maulana Siti Hawa Lbs Suaimah Suhdi Ansah Batubara Tasya windriyani Valen Tio Saputra Wildan Miftahul Fauzan Wildanul Husna