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All Journal Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil Jurnal Vokasi Jurnal Mutakallimin : Jurnal Ilmu Komunikasi Journal of Electrical Vocational Education and Technology Jurnal Ilmiah Matematika Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Pengabdian Kepada Masyarakat Patikala El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Al-Muamalat : Jurnal Ekonomi Syariah Prosiding Seminar Nasional Program Pengabdian Masyarakat Malikussaleh Social and Political Reviews Indonesian Accounting Literacy Journal Abdi Jurnal Publikasi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Amorti: Jurnal Studi Islam Interdisipliner Barongko : Jurnal Ilmu Kesehatan AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Research Student Journal of Advances in Accounting, Economics, and Management Jurnal Jalan Jembatan Jurnal Intelek Insan Cendikia POLIGRID AT-TAKLIM: Jurnal Pendidikan Multidisiplin Tahdzib Al-Akhlaq Jurnal Pendidikan Islam Frasa: Jurnal Keilmuan Bahasa, Sastra dan Pengajarannya Doh Gisin
Muhammad Luthfi
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Dari Penerimaan Hingga Penolakan: Perubahan Wacana Pemberitaan Eksistensi Minoritas Rohingya Pada Tribunnews.com Dede Suprayitno; Ayu Wardani; Ilhami Lailatul Safitri; Muhammad Luthfi; Matthew Chrisindra Gunawan
Jurnal Mutakallimin : Jurnal Ilmu Komunikasi Vol 8, No 1 (2025): Mutakallimin: Jurnal Ilmu Komunikasi
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jm.v8i1.18873

Abstract

Kehadiran pengungsi Rohingya ke Indonesia melalui Aceh, mewarnai tone pemberitaan di Indonesia. Salah satunya adalah Tribunnews.com, sebagai media dengan jumlah pengunjung terbanyak di Indonesia versi Similarweb (2023). Minoritas Rohingya masuk ke Aceh secara bertahap dari tahun ke tahun. Aktivitas ini terekam dalam media Tribunnews.com pada 2020, dimana wacana penerimaan pengungsi oleh masyarakat Aceh masih terasa. Sikap itu dilandasi atas nilai-nilai kemanusiaan dan kesamaan latar belakang sebagai umat muslim. Namun, pemberitaan pada 2023 tentang pengungsi Rohingya kini diwarnai oleh aksi penolakan warga. Penelitian ini menggunakan metode analisis wacana Teun A. Van Dijk, untuk meninjau bagaimana wacana penerimaan dan penolakan itu nampak pada teks berita. Pendekatan yang digunakan adalah kualitatif dengan paradigma penelitian kritis. Hasil penelitian menunjukkan bahwa ada perubahan wacana penerimaan menjadi penolakan pada produksi teks media, dalam menyikapi pengungsi minoritas Rohingya. Penyebab perubahan sikap itu dilatarbelakangi dinamika konteks dan kognisi sosial di masyarakat. Perubahan itu pun mempengaruhi produksi teks media, yang juga terlihat pada level mikro.
Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024) Silitonga, Juliarta Elisabeth; Nabila, Talitha; Sihombing, Dona Olivia; Luthfi, Muhammad Khoiri; Azzahra, An Suci
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.728

Abstract

This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024 using purposive sampling method. The analysis technique used is multiple regression to determine the effect of each variable in the Fraud Triangle, namely DER, TATO and ROE on the condition of the financial statements evaluated using the Beneish M-Score. Research findings, pressure and opportunity have a significant impact on the state of financial statement fraud, while rationalization does not have a significant impact on financial statements which provides important implications for regulators and business people to improve internal monitoring and   development to prevent the occurrence of financial statement conditions.
Sistem Pembersih Panel Surya Otomatis Berbasis Internet of Things (IoT) Menggunakan ESP32 Luthfi Yusrizal, Muhammad; Djaohar, Mochammad; Sunawar, Aris
Journal of Electrical Vocational Education and Technology Vol. 8 No. 2 (2025): Journal of Electrical Vocational Education and Technology, Volume 8 Issue 2, De
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JEVET.0082.02

Abstract

Abstrak Penelitian ini bertujuan untuk merancang sebuah alat yang dapat membersihkan permukaan panel surya secara otomatis. Penelitian ini dilakukan dengan menggunakan metode rekayasa teknik dengan jenis rekayasa maju (Forward Engineering). Proses pemindaian kekotoran permukaan panel surya menggunakan sensor TCS3200 dengan memanfaatkan frekuensi warna red (R), green (G), dan blue (B) serta Sensor HC-SR04 digunakan untuk mengukur volume air yang tersedia pada ember penampungan air. Untuk memproses hasil pemindaian, digunakan mikrokontroler ESP32. Teknologi IoT (Internet of Things) digunakan untuk menghubungkan ESP32 dengan Blynk, yang memungkinkan alat untuk mengirimkan notifikasi atau data dari perangkat fisik ke platform cloud. Dalam penelitian ini, setiap komponen dilakukan pengujian yang bertujuan untuk memastikan kinerja yang optimal dalam sistem pemantauan dan pembersihan panel surya berbasis IoT.  Berdasarkan hasil pengujian volume air memiliki rata-rata selisih akurasi 3,753%. Pada pengujian sensor warna berdasarkan kondisi awal permukaan panel surya dan kondisi permukaan panel surya setelah dibersihkan, rata-rata selisih akurasinya adalah 1,6%. Berdasarkan hal tersebut alat yang dibuat dapat berfungsi dengan baik dalam membersihkan kotoran pada permukaan panel surya. Abstract This study aims to design a tool that can clean the surface of solar panels automatically. This research was conducted using engineering methods with the type of forward engineering. The process of scanning dirt on the surface of the solar panel uses the TCS3200 sensor by utilizing the red (R), green (G), and blue (B) color frequencies and the HC-SR04 sensor is used to measure the volume of water available in the water storage bucket. To process the scan results, the ESP32 microcontroller is used. IoT (Internet of Things) technology is used to connect the ESP32 with Blynk, which allows the tool to send notifications or data from physical devices to the cloud platform. In this study, each component was tested with the aim of ensuring optimal performance in the IoT-based solar panel monitoring and cleaning system. Based on the results of the water volume test, the average accuracy difference is 3.753%. In the color sensor test based on the initial condition of the solar panel surface and the condition of the solar panel surface after cleaning, the average accuracy difference is 1.6%. Based on this, the tool made can function well in cleaning dirt on the surface of the solar panel.
Kepatuhan Pemakaian Alat Pelindung Diri (APD) Pada Pekerja Konstruksi Tsanyan, Muhammad Luthfi; Andriyani, Andriyani; Srisantyorinin, Triana
Barongko: Jurnal Ilmu Kesehatan Vol. 3 No. 3 (2025): Barongko : Jurnal Ilmu Kesehatan (Juli)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/bajik.v3i3.658

Abstract

Occupational Safety and Health (OSH) is very important in the construction industry due to the high accident rate in this sector. One of the main measures to reduce the risk of accidents is to ensure that workers are compliant in using Personal Protective Equipment (PPE). The purpose of this study is to identify the factors that influence construction workers' level of compliance with the use of PPE. The method used in this research is a literature review, by reviewing various journals and scientific documents published in the last five years, utilising references from Google Scholar, Google Books, PubMed. The results showed that PPE compliance is influenced by four key factors, namely enabling factors (availability of PPE, training, safety orientation), predisposing factors (knowledge, behaviour), driving factors (supervision, motivation, social support), and individual factors (age, education, tenure). The availability of Personal Protective Equipment (PPE) that meets appropriate standards and provides comfort and ease of use greatly affects how compliant workers are in using it. In addition, factors such as lack of adequate training, discomfort in using PPE, and inappropriate attitudes are the main reasons for the low level of compliance. In addition, support from colleagues, close supervision, and effective communication also play an important role in improving compliance. In summary, efforts to improve the level of PPE compliance among construction workers need to involve the provision of appropriate PPE, continuous training, close supervision and emphasis on an overall safety culture.
Analisis Penerapan Akuntansi Pada Usaha Mikro Kecil Menengah: (Studi Kasus Siomay Buah Hati) Silitonga, Juliarta Elisabeth; Sihombing, Dona Olivia; Nabila, Talitha; Luthfi, Muhammad Khoiri; Franita, Riska
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1149

Abstract

Studi ini meneliti penerapan akuntansi di UMKM dengan fokus kasus pada Siomay Buah Hati. Metode kualitatif digunakan untuk memahami cara pencatatan keuangan dan praktik akuntansi yang diterapkan. Pengumpulan data dilakukan melalui wawancara, observasi, dan pengumpulan dokumen. Temuan penelitian menunjukkan bahwa pencatatan keuangan masih bersifat sederhana, lebih terfokus pada arus kas, dan belum sepenuhnya mengikuti standar akuntansi yang ada. Tantangan utama yang dihadapi termasuk kurangnya sumber daya manusia dan anggapan bahwa sistem akuntansi yang rumit tidak dibutuhkan. Penelitian ini menyarankan agar SAK EMKM disederhanakan dan digelar pelatihan akuntansi bagi para pelaku UMKM.
PENGENALAN HTML DAN CSS BAGI SISWA SMK SEBAGAI PERSIAPAN MENUJU ERA DIGITAL Ahmad Fauzi; Asih Hasanah; Dea Septina; Khoirootun Hisan; Mugi Yanto; Muhammad Luthfi Ghifar; Oktaviyanus; Siti Adawiyah; Siti Aisyah Oktaviani; Siti Marlina; Eka Sri Rahayu
Abdi Jurnal Publikasi Vol. 3 No. 5 (2025): Mei
Publisher : Abdi Jurnal Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital era demands mastery of technological skills as basic competencies for young generations. This paper outlines a community service program aimed at introducing HTML and CSS as the foundation of web development to students at SMK Daarul Shafa. The program is designed to bridge the digital divide by focusing on mastering markup language and styling which form the basis of web application development. The main objectives of the program include providing comprehensive understanding of the basic structure of HTML, application of CSS for visual design, development of simple web-based projects, and building computational thinking mindset. Program implementation involves project-based learning methods that integrate direct practice, problem solving, and collaboration. Despite facing challenges in the form of limited infrastructure and varying levels of digital literacy among students, the program successfully improved technical skills and soft skills such as creativity, problem solving, and teamwork. Program results show significant improvement in understanding basic web development concepts and students' confidence in using technology. This program serves as a strategic step in preparing students to face digital transformation, while supporting Indonesia's vision to enhance human resource competitiveness in the digital era
PENERAPAN SISTEM INFORMASI RUKUN WARGA MENGGUNAKAN OPENSID DI RW 06, KELURAHAN AIR PUTIH, KECAMATAN TUAH MADANI, PEKANBARU, RIAU Fitriana, Nur; Mazhar, Kawish Behzad; Azhar, Muhammad Ibnu Luthfi
Jurnal Vokasi Vol 7, No 3 (2023): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v7i3.4263

Abstract

Sistem Informasi (SI) telah menjadi alat penting dalam mendukung pengelolaan dan pelayanan di tingkat komunitas. Dalam konteks RW 06, Kelurahan Air Putih, Pekanbaru, Riau, kebutuhan akan sistem yang efisien dan efektif semakin mendesak. Oleh karena itu, melalui program Kuliah Kerja Nyata (KKN) UMRI Smart, kami mengadopsi dan menyesuaikan OpenSID untuk memenuhi kebutuhan RW 06, khususnya RT 01 hingga RT 06. Tujuan utama dari adaptasi ini adalah untuk memodernisasi administrasi dan meningkatkan layanan informasi bagi warga. Dengan menggabungkan teknologi dan pendekatan partisipatif, kami berharap dapat menciptakan lingkungan yang lebih terinformasi dan terkoneksi. Penyesuaian yang dilakukan tidak hanya pada aspek teknis, tetapi juga pada konten dan cara penyajian informasi, sehingga relevan dengan konteks RW dan RT di Kelurahan Air Putih. Ini adalah langkah maju menuju pelayanan yang lebih baik dan transparan bagi masyarakat.
Optimalisasi Perilaku Hidup Bersih Dan Sehat (Phbs) Masyarakat Melalui Edukasi Pola Konsumsi Fadhil, Muhammad Luthfi Irsyadul; Al Kahfi, Muhammad; Zandy, Rozan Kusuma; Fathurrahman, Farhan; Susilo, Muhammad Wangsa Putranto; Afrilia, Ananda; Nafasari, , Dyah Linda Syafina; Sulistyowati, Yuyun; Razani, Athaya Fairuz Damalika; Khasanah, Oktavia Putri; Nurdianto, Talqis
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1282

Abstract

The application of a healthy and clean lifestyle in daily life can determine the sustainability of a community’s well-being. A clean and healthy lifestyle can begin with the cleanliness and health of the household kitchen in each family. However, many people still do not pay attention to this lifestyle. For example, some people in Sarwodadi, Pejawaran, Banjarnegara, still neglect the cleanliness and health of their household kitchens. The kitchen is a place for preparing and serving food to the family. The cleanliness and health of the kitchen and food processing directly affect the family members' health. This community service program aims to raise awareness and understanding among PKK (Family Welfare Program) mothers regarding Clean and Healthy Living Behavior (PHBS) through education on healthy consumption patterns of side dishes to improve family health quality. The methods used include interactive counseling, distribution of educational posters, and a follow-up program called "Healthy Kitchen," which involves home visits to PKK mothers for further education on balanced nutrition. The results of this program show an increase in understanding and awareness among PKK mothers about the importance of personal hygiene, environmental cleanliness, and healthy eating habits. Most PKK mothers reduced their consumption of instant food and began paying more attention to the cleanliness of their home environment. Success indicators were measured through direct observations, interviews, and evaluations, which showed active community participation in applying PHBS. The main challenge in this program was changing old habits and limited access to nutritious food. Therefore, the proposed follow-up actions include providing digital educational modules, regular monitoring, and collaboration with health centers to strengthen the continuous implementation of PHBS. With a consistent and structured approach, it is hoped that this program will have a positive impact on creating healthier and empowered families.
Optimalisasi Pendidikan Pengelolaan Sampah Untuk Mewujudkan Indonesia Berkemajuan yang Bersih dan Berkelanjutan Ramadhani, Muhammad Rizqy Zia; Apriliana, Kalista Putri; Khairunnisya, Wandira; Novia, Epriyaloka Anggun Putri Eka; Nadhif, Maura Arthamevia Qorrineta; Azmi, Ulul; Maajid, Muhammad Luthfi Abdul; Fitriyah, Nur Salsa Bela; Atmojo, Hanung Arjuni; Widagdo, Muhammad Daffa Manggala Putra; Wibowo, Sigit Arie
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1311

Abstract

The main problem faced by the community in Padukuhan Trisigan II, Murtigading Village, is the low awareness and skills in managing waste, especially plastic waste that can pollute the environment. Therefore, the Community Service Program of the University of Muhammadiyah Yogyakarta (PKM UMY) is implemented to increase community understanding and participation in more effective and sustainable waste management. The methods used in this program include socialization, training, and supporting infrastructure by involving various elements of society, including Community Groups (POKMAS), elementary school students, and local community leaders. The main activities include socialization of waste management, Ecobrick Youth assistance for elementary school students, training on making Eco Paving Blocks as a solution for plastic waste and healthy walking activities to increase public awareness of the importance of a healthy lifestyle. The results of this program showed that 85% of the socialization participants stated that they gained a new understanding of better waste management, while 80% of students who participated in the Ecobrick Youth assistance were able to understand and practice making Ecobricks well. In addition, around 95% of Eco Paving Block trainees expressed interest in developing this innovation in their environment. The healthy walk activity also raised public awareness of the importance of regular exercise, with more than 300 residents from various age groups participating. This program proves that an education-based approach and action can increase community awareness and skills in managing waste responsibly and sustainably. The results of this program can be the first step in creating a cleaner, healthier, and sustainability-oriented environment. With this program, the community is expected to continue to develop waste management innovations independently and make them part of daily life to create a greener and more sustainable environment.
Penguatan Kegiatan Media Digital Kantor Urusan Haji Konsulat Jenderal Republik Indonesia Jeddah Ausath, Wafi R.A.; Rabbani, Ahmad F.; Adyanto, Avicenna M.; Luthfi, Muhammad K.; Azra, Ghailan M.; Widodo , Aris S.
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1332

Abstract

is a form of community service activity by students with a cross-disciplinary and sectoral approach at a certain time and region. The PKMactivity in the international scheme organized by the Muhammadiyah University of Yogyakarta in Saudi Arabia Batch 5, precisely at the Technical Office of Hajj Affairs of the Indonesian Consulate General in Jeddah, focuses on "Strengthening Digital Media Activities" in 2025. This activity aims to help strengthen digital media at the Technical Office of Hajj Affairs of the Indonesian Consulate General in Jeddah. This PKMactivity is motivated by the important role of the Technical Office of Hajj Affairs of the Indonesian Consulate General in Jeddah in organizing the Hajj and Umrah pilgrimages, as well as survey results showing that 75% of Indonesian hajj pilgrims find it difficult to access information and services while in Jeddah. This PKMactivity has one main program, namely assisting in the digital media activities of the Technical Office of Hajj Affairs of the Indonesian Consulate General in Jeddah. This program consists of three general activities, namely assisting in the creation of digital content, assisting in the creation of news scripts for the official website of the Technical Office of Hajj Affairs, and assisting in documentation in various activities carried out by the office. With this program, it is expected that the quality of information dissemination for hajj and umrah pilgrims can be more optimal. The results of PKMshow that this program has helped significantly increase the efficiency and effectiveness of digital media activities of the Hajj Affairs Technical Office of the Indonesian Consulate General in Jeddah. In addition, this program also helps improve the quality of service to hajj and umrah pilgrims by providing faster and accurate information. Overall, this activity provides benefits for various parties, including hajj officers, pilgrims, and PKMstudent participants who gain direct experience in managing digital media and disseminating information in a professional work environment
Co-Authors Adyanto, Avicenna M. Aeni, Ani Kurota Afrilia, Ananda Ahmad Fauzi Akmaluddin Akmaluddin Al Kahfi, Muhammad Alimin, Baso Muhammad Ilham Anandika Yanuar Rahman, Hendi Andriyani Andriyani Apriliana, Kalista Putri Arhasy, Aneu Nurkhalifah Aris Sunawar, Aris Asih Hasanah Atmojo, Hanung Arjuni Ausath, Wafi R.A. Ayu Wardani Azizah, Imroatul Azra, Ghailan M. azzahra, an suci Bobi Rachman Cahyadi, Muhammad Cakra Diningrat, Sobur Dawam Anwar, Muhammad Dea Septina Dede Suprayitno Djaohar, Mochammad Eka Sri Rahayu Faisal Fathurrahman, Farhan Fiermeiza, Naufal Aulia Firmansyah, Azrial Fitriyah, Nur Salsa Bela Franita, Riska Gandhi Widiarnoko Hery Widijanto Ilhami Lailatul Safitri Jidan Ramdani, Muhammad Juliyanti, Leni Karnisah, Iin Khairuddin Karim Khairunnisya, Wandira Khasanah, Oktavia Putri Khoirootun Hisan Lesa Rahmawati Lista Dwi Narliyani Luh Gayatri Sintadevi Maharani, Wulan Mahmudin Ais, Fiko Matthew Chrisindra Gunawan Mazhar, Kawish Behzad Meyra Fara Dilla Mugi Yanto Nabil Eka Nurfazri Nabila, Talitha Nadhif, Maura Arthamevia Qorrineta Nafasari, , Dyah Linda Syafina Naufal Zainul H, Muhammad Novia, Epriyaloka Anggun Putri Eka Noviriani, Eliza Nur Fitriana Nurdianto, Talqis Oktaviyanus Pendianus Halawa, Gregorius Petrus Krisologus, Yulianto Priatama, Yogi Rabbani, Ahmad F. Rahmadi, Deddy Rahman, Syarif Syahrul Ramadhan, Muhammad Ridho Ramadhani, Muhammad Rizqy Zia Rayhan Asy Syukri, Muhammad Razani, Athaya Fairuz Damalika Rohman, Alvian Nur Rusda, Rusda Rusdiyanto Sainah, Saniah Santi Rahayu Saputri, Fadhila Dwi Saputri Sholikhatun Nisa’ Sigit Arie Wibowo, Sigit Arie Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Siti Adawiyah Siti Aisyah Oktaviani Srisantyorinin, Triana Sulistyowati, Yuyun Suryaningsi Suryaningsi Susilo, Muhammad Wangsa Putranto Syafira, Auliya Defi Tanjung, Yudistira Tarwiyyah, Wiwi Tasbihah, Tita Ulul Azmi Utami, Dhiya Anisah Widagdo, Muhammad Daffa Manggala Putra Widodo , Aris S. Yusuf, Riang Akbar Zandy, Rozan Kusuma