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All Journal The Indonesian Green Technology Journal Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) AFRE Accounting Financial Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Buana Akuntansi Devotion: Journal of Research and Community Service Journal of Applied Business, Taxation and Economics Reseach Jurnal Bisnis Mahasiswa Riwayat: Educational Journal of History and Humanities
Imam Abu Hanifah
Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tiratayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Effect of Eco-Enzyme’s Storage Duration on Hydrogen Peroxide Level and Its Antibacterial Activity Primarista, Ni Putu; Imam Abu Hanifah; Arie Srihadyastutie; Sasangka Prasetyawan; Ulfa Andayani; Tri Adyati
The Indonesian Green Technology Journal Vol. 12 No. 1 (2023)
Publisher : Program Pascasarjana, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.igtj.2023.012.01.03

Abstract

Eco-enzyme is a filtrate produced by fermenting sugar and a mixture of organic matter for 3 months. Eco-enzymes have been widely used as cleaning fluids and disinfectants. This study aims to investigate the levels of hydrogen peroxide and the antibacterial activity of eco-enzymes stored at different times. Hydrogen peroxide level was analyzed by redox titration and the antibacterial activity against Escherichia coli and Staphylococcus aureus was analyzed by paper disc method. This study shows that there were significant differences in the levels of hydrogen peroxide and the antibacterial activity of the eco-enzymes stored for a certain time. Hydrogen peroxide levels increased from 0 months of storage to reach the highest point at 10 months of storage with 2664.9 ppm and then it began to decrease to the lowest point at 114 months of storage. The highest antibacterial activity against Escherichia coli and Staphylococcus aureus was shown by eco-enzyme stored for 0 months, with inhibitory zones of 6.37 mm and 6.59 mm, respectively. Eco-enzyme no longer showed antibacterial activity after 15 months of storage. Overall, the storage duration of the eco-enzyme affects the hydrogen peroxide level and antibacterial activity against Escherichia coli and Staphylococcus aureus due to the amount of lactic acid bacteria in the eco-enzyme. Keywords: antibacterial activity, eco enzyme, hydrogen peroxide, storage duration
The Effect of Transformational Leadership on Employee Performance During The Covid-19 Pandemic with Control Culture and Affective Commitments as Intervening Variables Pratiwi , Heni Indah; Hanifah, Imam Abu; Ibrani, Ewing Yuvisa
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.303

Abstract

Study this aim for test Influence Leadership Transformational to Performance Employee with Culture Control and    Affective Commitment as an intervening variable. This research is one of a kind quantitative research, data were collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in company manufacture in Province Banten. Method analysis which used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Transformational Leadership affects the Culture of Control, Commitment Affective and Performance Employee 2) Culture Control and Commitment Affective take effect to Performance Employee. 3) Leadership Transformational effect on Employee Performance through the Culture of Control and Commitment Affective.
The Effect of Local Original Revenue, General Allocation Funds, and Special Allocation Funds on Economic Growth and Human Development Index with Capital Expenditure as Intervening Variable Megawati*, Farah Tri; Hanifah, Imam Abu; Ismawati, Iis
Riwayat: Educational Journal of History and Humanities Vol 7, No 1 (2024): Januari, History of Education, and Social Science
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i1.37379

Abstract

The purpose of this study is to understand and analyze the effects of GDP, GDPU, and GDPK on GDP and the Index of Human Development with real money (BM) as intervening variables. The method used in this study is the structural equation model, or SEM, in conjunction with partial least squares, or PLS. The results of this study indicate that: Regional original income has a negative impact on economic growth; The General Allocation Fund has a negative impact on economic growth; The Special Allocation Fund has a negative impact on economic growth; Local original income has a positive impact on the Human Development Index; The General Allocation Fund has a negative impact; The Special Allocation Fund has a not-significantly-positive impact; Local original revenue has a positively significant positive impact on capital expenditure; The General Allocation Fund has a significant positive effect on Capital Expenditure; the Special Allocation Fund has a negative insignificant effect on Capital Expenditure; Capital Expenditure has a significant positive effect on Economic Growth; Capital Expenditure has a significant positive effect on the Human Development Index; Regional Original Income has a significant positive effect on Economic Growth through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; Regional Original Income has a significant positive effect on the Human Growth Index through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable.
The mediating role of innovation on enabling and coercive control in enhancing HEIs performance Farwitawati, Reni; Ismail, Tubagus; Hanifah, Imam Abu; Indriana, Ina
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25541

Abstract

Research aims: In a competitive environment, leaders of higher education institutions (HEIs) must adopt strategies to enhance performance. This study examines the role of management control systems (MCS) in fostering innovation to improve HEIs performance.Design/Methodology/Approach: Using a quantitative approach, data were collected through surveys from 210 lecturers at private HEIs in Indonesia, employing random sampling techniques. Hypothesis testing was conducted using partial least squares structural equation modeling (PLS-SEM).Research findings: The results reveal that MCS, encompassing both enabling and coercive control, significantly enhances higher education performance. Additionally, innovation was found to impact performance positively. The results also showed that innovation mediated the relationship between MCS implementation and performance improvement, suggesting that supportive leadership and constructive feedback from leaders not only encourage innovation but also contribute to improving overall organizational outcomes.Theoretical contribution/Originality: This study is among the first to conceptualize MCS through the dual lenses of enabling and coercive control as a catalyst for innovation in higher education. Integrating management control theory with innovation-driven performance frameworks it contributes to both academic discourse and practical HEIs governance.Research limitation/Implication: A key limitation is the focus solely on private higher education. Future research should compare private and public higher education, as differing organizational cultures and regulations may influence control system effectiveness and innovation. The findings offer theoretical insights into the relationship between MCS, innovation, and performance in higher education while also providing practical guidance for higher education managers in designing effective strategies.
Hierarchical Modelling of ESG Risk and Firm Value: A Mediation–Moderation Analysis Saputro, Tri Hijrah; Ichwanudin, Wawan; Hanifah, Imam Abu
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.746

Abstract

This study examines the effect of ESG Risk Rating on firm value using a hierarchical modelling approach. The research addresses inconsistent findings in emerging markets by analyzing direct, indirect, and conditional effects. Based on balanced panel data from 13 non-financial firms listed in IDX ESG Leaders during 2020–2023, three models are tested: a baseline model, a mediation model with asset efficiency (TATO), and a moderated mediation model with profitability (ROA). The results show that ESG Risk does not have a direct significant effect on firm value, but it does have a negative indirect effect through TATO. Profitability significantly moderates the relationship between TATO and firm value, but not between ESG Risk and TATO. The moderated mediation effect is only significant at low levels of profitability. These findings suggest that ESG efforts alone do not enhance firm value unless combined with operational efficiency and financial strength. This study offers insights for firms and policymakers to align ESG practices with internal performance, thereby creating sustainable value in emerging markets.
The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable Priyadi, Andi; Abu Hanifah, Imam; Muchlish, Munawar
Devotion : Journal of Research and Community Service Vol. 3 No. 4 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i4.121

Abstract

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Arie Srihadyastutie Bastian, Elvin Dwi Irawan Fitriyah Nurhidayah Fitriyani, Fara Galih Fajar Muttaqin Hasanudin, Agus Ismaya Helmi Yazid IBRANI, EWING YUVISA Iis Ismawati Ismawati Ina Indriana, Ina Irma Nurmalia Dewi Ismawati, Iis Ismawati3, Iis Isnawati, Iis Khoirunnisa Jauharatul Ummah Lia Uzliawati Lisa Arisa Maesaroh Maesaroh Maptuha, Mamat Megawati*, Farah Tri Meutia, Meutia Mulyanah Mulyanah Munawar Muchlish murdiatun, murdiatun Nadya Safira Aprinovita Nurjanah, Esty Nursetiana, Nursetiana Pratiwi , Heni Indah Primarista, Ni Putu Priyadi, Andi Putri Mutira Ramdhani, Dadan Ratih Purnamasari Reni Farwitawati, Reni Rika Andrawulan Rohmanullah, Ido Santosa, Imam Sasangka Prasetyawan Setyani Setyani Tejasunarya, Jaka Laksana Tri Adyati Tri Hijrah Saputro Tubagus Ismail Ulfa Andayani Vierina Clyde Wawan Ichwanudin Yanti Yanti Yuliyanti, Yeli Sita