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All Journal Jurnal Farmasi Komunitas Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Zahra, Nabilah Amalia
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Medicine & Pharmacology Public Health

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Survei Penggunaan Obat Bahan Alam oleh Mahasiswa di Kota Malang Afif Eka Rahma Setiyanto; Ibrahim, Yudhistira; Abdullah; Zahra, Nabilah Amalia; Muhammad Ariq Daffa
Jurnal Farmasi Komunitas Vol. 11 No. 2 (2024): JURNAL FARMASI KOMUNITAS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jfk.v11i2.60009

Abstract

Obat bahan alam merupakan salah satu metode pengobatan yang telah banyak digunakan sejak dahulu kala dan diwariskan secara turun-temurun. Mahasiswa dapat mewakili gambaran obat bahan alam diwariskan dari generasi ke generasi. Penelitian ini bertujuan mengobservasi obat bahan alam, tujuan konsumsi, dan sumber informasi obat bahan alam yang dikonsumsi mahasiswa di Kota Malang. Data diperoleh dengan menyebarkan kuesioner tervalidasi yang dilakukan pada Maret – Mei 2022 dalam bentuk Google Form yang disebarkan di berbagai platform sosial media. Kuesioner yang disebarkan adalah kuesioner terbuka dengan jumlah tiga pertanyaan, yaitu obat bahan alam yang pernah dikonsumsi, tujuan konsumsi, dan sumber informasi terkait obat bahan alam. Responden adalah 194 mahasiswa aktif  berusia minimal 18 tahun yang ada di empat perguruan tinggi di Kota Malang. Hasil survei menunjukkan golongan obat bahan alam yang paling banyak dikonsumsi adalah jamu sebanyak 16 merek (69,6%). Merek obat yang paling banyak dikonsumsi adalah Tolak Angin (48,4%). Tujuan konsumsi obat bahan alam dominan untuk pengobatan dan menjaga kesehatan (42,27%). Iklan elektronik (31,9%) menjadi sumber informasi obat bahan alam yang paling banyak disebutkan. Kesimpulan dari penelitian ini adalah obat bahan alam menjadi salah satu pilihan mahasiswa di Kota Malang untuk melakukan swamedikasi.
Cost Driver sebagai Penentu Akurasi Biaya dalam Activity Based Costing: Tinjauan Literatur Sistematis Aulia , Suci; Lestari, Luffi; Deprianti, Gita; Zahra, Nabilah Amalia; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Cost drivers play a central role in Activity-Based Costing (ABC) as they determine how accurately costs are traced and allocated to products or services. This study aims to examine the role of cost drivers as a determinant of cost accuracy in the implementation of ABC. Using a qualitative approach through a Systematic Literature Review, this study reviews prior empirical, conceptual, and bibliometric research that both supports and critiques the application of cost drivers within ABC systems. The results indicate that while ABC has been shown to improve cost accuracy and provide more relevant information for managerial decision-making across manufacturing and service industries, its effectiveness is not without limitations. Several studies reveal that the continued reliance on volume-based cost drivers, limited data quality, and insufficient alignment between activities and cost drivers may reduce the potential benefits of ABC. In addition, contextual factors such as organizational complexity, information system capability, regulatory constraints, and management commitment are frequently cited as key causes of suboptimal ABC implementation. This study concludes that although cost drivers can significantly enhance cost accuracy within ABC, their success depends heavily on the organization’s ability to design and adapt cost drivers to its specific operational conditions and strategic needs.
The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere Sanditha, Fidia; Zahra, Nabilah Amalia; Aurelia, Dini; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7129

Abstract

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.
Co-Authors Abdullah Afif Eka Rahma Setiyanto Aulia , Suci Aurelia, Dini Deprianti, Gita Ibrahim, Yudhistira Lestari, Luffi Muhammad Ariq Daffa Rifani Akbar Sulbahri Sanditha, Fidia Yusnaini Yusnaini