Article Per Year (5 Year)
p-Index From 2021 - 2026
1.318
P-Index
This Author published in this journals
All Journal TSARWATICA (Islamic Economic, Accounting, and Management Journal) Jurnal Riset Akuntansi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Priviet Social Sciences Journal Phinisi Applied Accounting Journal Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin
Arif Rahman Hasdik
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Penguatan Jiwa Kewirausahaan Melalui Praktik Pembuatan Logo Produk pada Aplikasi Canva di SMA Muhammadiyah Bontomarannu Nurul Huda Yus’an; Mukarramah Syukur; Dwi Ayu Siti Hartinah H; Arif Rahman Hasdik
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 2 No. 4 (2025): November: Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v2i4.505

Abstract

Schools play a strategic role in fostering an understanding of entrepreneurship from an early age to equip students to face future challenges. Strengthening entrepreneurial concepts is necessary to build knowledge and an adaptive mindset relevant to the dynamics of the workplace and everyday life. This Community Service (PkM) activity, conducted at Muhammadiyah Bontomarannu High School, aimed to foster students' entrepreneurial spirit through practical logo creation using the Canva app, as an effort to foster a culture of innovation within the school environment. The program was implemented in the odd semester and included a method that included explaining basic entrepreneurial concepts through presentations, educational YouTube videos, explanations of digital business opportunities, and hands-on practice in product logo creation. Nineteen students from grades 10, 11, and 12 participated in this activity. The results showed that students were able to understand the concepts of creativity and innovation more concretely. They also developed critical thinking and creative problem-solving skills through the logo design process using digital applications on mobile devices. These findings reflect the developing adaptive, creative, and solution-oriented abilities of Muhammadiyah Bontomarannu High School students. Overall, this activity is an initial step in instilling an entrepreneurial mindset while strengthening a culture of innovation within the school environment and in daily life.
Evaluating Digital Financial Apps for Accounting Education and Student Financial Literacy in Indonesia Hasdik, Arif Rahman; Syukur, Mukarramah; Hartinah, Dwi Ayu Siti; Yus’an, Nurul Huda
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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

Abstract

This study aims to analyze the ten most popular digital financial applications in Indonesia and evaluate their potential use as learning media to support accounting education for university students. Employing a desk-review method with a descriptive–comparative approach, the research examines the functional features of each application using eight major criteria: ease of use, accuracy and completeness of transaction recording, availability of transaction history and financial reports, budgeting and financial planning tools, level of transaction detail, data export capabilities, security and privacy features, and the overall potential of each platform to facilitate accounting learning. The analysis integrates comparative scoring with qualitative assessment to highlight the strengths, weaknesses, and pedagogical value of each application across diverse user contexts. Results indicate that GoPay, DANA, and OCTO Mobile achieve the highest evaluation scores, demonstrating strong suitability for developing students’ financial literacy, reinforcing their understanding of accounting cycles, and enabling hands-on practice with real digital financial data. These applications provide features that align well with fundamental accounting competencies, such as classification, analysis, and interpretation of financial transactions. The study recommends incorporating selected digital financial applications into accounting curricula to enhance experiential learning, improve analytical and decision-making skills, and strengthen students’ readiness for modern digital financial environments.Penelitian ini bertujuan untuk menganalisis sepuluh aplikasi keuangan digital terpopuler di Indonesia serta mengevaluasi potensinya sebagai media pembelajaran untuk menunjang pendidikan akuntansi bagi mahasiswa. Dengan menggunakan metode desk review dan pendekatan deskriptif–komparatif, penelitian ini mengkaji fitur fungsional setiap aplikasi berdasarkan delapan kriteria utama: kemudahan penggunaan, akurasi dan kelengkapan pencatatan transaksi, ketersediaan riwayat transaksi dan laporan keuangan, fitur budgeting dan perencanaan keuangan, tingkat detail transaksi, kemampuan ekspor data, fitur keamanan dan privasi, serta potensi keseluruhan aplikasi dalam mendukung pembelajaran akuntansi. Analisis mengintegrasikan penilaian komparatif dengan kajian kualitatif untuk menyoroti kelebihan, kekurangan, dan nilai pedagogis masing-masing aplikasi dalam berbagai konteks penggunaan. Hasil penelitian menunjukkan bahwa GoPay, DANA, dan OCTO Mobile memperoleh skor evaluasi tertinggi, sehingga memiliki tingkat kesesuaian yang kuat untuk meningkatkan literasi keuangan mahasiswa, memperkuat pemahaman siklus akuntansi, dan memberikan pengalaman praktik langsung menggunakan data keuangan digital nyata. Aplikasi-aplikasi tersebut menyediakan fitur yang selaras dengan kompetensi dasar akuntansi, seperti klasifikasi, analisis, dan interpretasi transaksi keuangan. Penelitian ini merekomendasikan integrasi aplikasi keuangan digital tertentu ke dalam kurikulum akuntansi untuk meningkatkan pembelajaran berbasis pengalaman, memperkuat kemampuan analitis dan pengambilan keputusan, serta meningkatkan kesiapan mahasiswa dalam menghadapi lingkungan keuangan digital modern.
Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Mukarramah Syukur; Dwi Ayu Siti Hartinah; Nurul Huda Yus’an; Arif Rahman Hasdik
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8552

Abstract

Abstract. This study aims to analyze the influence of quality motivation, career motivation, and economic motivation on accounting students' interest in attending Accounting Profession Education (PPAk). This study uses McClelland's Motivation Theory as a basis for understanding the drive for achievement, power, and affiliation in educational decisions. The research method used is quantitative with data collection techniques through questionnaires. The sample in this study amounted to 81 respondents who were accounting students at [University Name/Region]. The data analysis technique used multiple linear regression analysis processed with SPSS software. The results showed that simultaneously, quality, career, and economic motivations had a significant effect on interest in attending PPAk. However, partially, only Career Motivation had a positive and significant effect, making it the main determinant factor. Conversely, Quality Motivation and Economic Motivation did not have a significant effect on student interest. These findings indicate that student decisions tend to be pragmatic and oriented towards achieving professional status (career) rather than mere academic deepening or short-term financial incentives. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kualitas, motivasi karir, dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntan (PPAk). Penelitian ini menggunakan Teori Motivasi McClelland sebagai landasan untuk memahami dorongan prestasi, kekuasaan, dan afiliasi dalam keputusan pendidikan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel dalam penelitian ini berjumlah 81 responden yang merupakan mahasiswa akuntansi di Universitas Negeri Makassar. Teknik analisis data menggunakan analisis regresi linear berganda yang diolah dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara simultan, motivasi kualitas, karir, dan ekonomi berpengaruh signifikan terhadap minat mengikuti PPAk. Namun, secara parsial, hanya Motivasi Karir yang berpengaruh positif dan signifikan, menjadikannya faktor determinan utama. Sebaliknya, Motivasi Kualitas dan Motivasi Ekonomi tidak berpengaruh signifikan terhadap minat mahasiswa. Temuan ini mengindikasikan bahwa keputusan mahasiswa cenderung pragmatis dan berorientasi pada pencapaian status profesional (karir) dibandingkan pendalaman akademik semata atau insentif finansial jangka pendek.
Analysis of the Effectiveness of the Management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province for the Year 2020–2024: Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Sulawesi Barat Tahun 2020–2024 Rezky Ramadhani; Dirmansyah Darwin; Arif Rahman Hasdik
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1550

Abstract

This research analyzes the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province during the 2020–2024 period. Effectiveness is measured using the ratio of expenditure realization to budget allocation as the main indicator. The data used is secondary data from the Budget Realization Report and official regional government documents. The analysis results show that the APBD management was very effective in 2020, 2022, and 2023, with effectiveness ratios above 94%. The year 2021 became an anomaly with a low effectiveness rate (48.54%) due to the impact of the COVID-19 pandemic and the earthquake. The year 2024 shows a realistic fiscal projection with the potential for a surplus. These findings emphasize the importance of accurate budget planning, the readiness of SKPD (regional work units) for implementation, and fiscal risk mitigation. It is recommended to improve the quality of regional spending, optimize Local Revenue (PAD), and strengthen public transparency to support sustainable and accountable development in West Sulawesi.
Blockchain in accounting: A systematic review of financial reporting transparency and fraud mitigation in Indonesia Arif Rahman Hasdik; Andi Muhammad Syukur Hidyatullah; Nadya Annisa Nasaruddin
Priviet Social Sciences Journal Vol. 6 No. 4 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i4.1745

Abstract

The crisis of public trust due to massive financial scandals demands a fundamental transformation in financial reporting architecture. Blockchain technology has emerged as a transformative solution owing to its decentralization, real-time transparency, and immutability. This study aims to analyze the implementation of blockchain in enhancing accounting transparency through a Systematic Literature Review (SLR) using the PRISMA 2020 protocol. The analysis was conducted on 42 high-quality articles filtered from Scopus, Sinta, and Garuda databases (2016–2026) and evaluated using the JBI Critical Appraisal instrument. The findings reveal three main mechanisms through which blockchain enhances transparency: Triple-Entry Accounting (TEA), real-time audit automation, and the reduction of information asymmetry. TEA introduces a layer of cryptographic verification ("trebit/hash") for each transaction, ensuring data immutability and reliability. In addition, smart contracts significantly reduce agency costs by automating compliance processes (i.e., compliance by design). In Indonesia, this adoption momentum is strengthened by the issuance of the Crypto Asset Implementation Bulletin by DSAK IAI (October 2025) and Financial Services Authority or Otoritas Jasa Keuangan (OJK) regulations regarding asset tokenization (September 2025). However, challenges such as high investment costs, gaps in accounting competencies, and infrastructure limitations outside urban areas remain significant barriers. This study contributes to the literature by providing an integrated framework that links technological mechanisms, regulatory readiness, and implementation challenges. It also recommends the development of specific Audit Standards (SA) for on-chain digital evidence to accelerate the transformation of the national digital accounting ecosystem.
Comparison of Time and Accuracy of Transaction Recording Using Microsoft Excel and ABSS Accounting: A Simulation Study on a Simple Trading Business Arif Rahman Hasdik
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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

Abstract

This study aims to compare the time efficiency and accuracy level of transaction recording using Microsoft Excel and ABSS Accounting in a simple trading business simulation. The study employed a descriptive quantitative approach with a simulation method. The research data were obtained through a simulation of recording 20 stationery trading business transactions consisting of 10 cash sales transactions, 5 inventory purchase transactions, and 5 accounts payable payment transactions. The recording process was carried out using Microsoft Excel 2019 and ABSS Accounting v25 trial. Measurements were conducted on transaction recording time, initial setup time, and the number of errors that occurred during the recording process. The simulation was conducted three times to obtain more consistent average results.The results showed that ABSS Accounting had a higher level of efficiency compared to Microsoft Excel. The average recording time using ABSS Accounting was 7 minutes and 2 seconds, while Microsoft Excel required an average of 12 minutes and 8 seconds. In terms of accuracy, the use of ABSS Accounting produced no errors, whereas Microsoft Excel resulted in three errors consisting of two formula reference errors and one transaction amount input typo. The findings indicate that automation systems and account validation features in accounting software are able to accelerate the recording process while reducing the risk of human error compared to manual spreadsheet-based recording. Nevertheless, Microsoft Excel still has advantages in terms of flexibility of use and does not require an initial setup before being used. This study is expected to serve as a reference for business owners and accounting educators in determining a transaction recording system that suits operational business needs.
Strategi Pengembangan Usaha Kecil melalui Inovasi Produk dan Branding pada Usaha Kue Ubu-Ubu di Desa Bira, Kabupaten Bulukumba Mukarramah Syukur; Nurul Huda Yus’an; Dwi Ayu Siti Hartinah H; Arif Rahman Hasdik; Farhan Dwinanda Hanisyahputra
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 2 (2026): Mei: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i2.1735

Abstract

This community service activity aims to increase the capacity of uhu-uhu cake entrepreneurs in Bira Village, Bulukumba Regency through product innovation and branding strengthening. The main problems faced by partners include limited product variety, unattractive and unhygienic packaging, and the lack of a strong brand identity. The implementation method uses a participatory approach through the stages of needs identification, socialization, mentoring, and evaluation. The results of the activity show an increase in product innovation through variations in flavors and shapes, improvements to more aesthetic and informative packaging, and strengthening branding through the use of brand names and logos that reflect local identity. In addition, partners have begun utilizing social media as a marketing tool to expand market reach. This activity has had a positive impact on improving product quality and business competitiveness. Thus, uhu-uhu cake has the potential to become a superior regional product that can support the economy of the Bira Village community in a sustainable manner.
DIGITALISASI SISTEM INFORMASI AKUNTANSI UMKM: ANALISIS KUALITATIF BERBASIS TOE DAN RBV Arif Hasdik; Nurkholifah Burhanuddin; Desi Ratna Dewi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the digitalization of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through an integrated Technology-Organization-Environment (TOE) and Resource-Based View (RBV) approach, as well as to identify the factors influencing technology adoption and implementation success. The research employed a descriptive qualitative method using secondary data collected from government reports, statistical databases, national and international scientific journals, and industry reports related to MSME digitalization during the 2016–2026 period. Data were analyzed through documentation studies using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by coding techniques and source triangulation. The findings reveal that technological, organizational, and environmental factors play significant roles in encouraging the adoption of digital AIS, while internal organizational capabilities, including digital literacy and human resource competencies, determine implementation success. Digital AIS has been shown to improve operational efficiency, data accuracy, and decision-making quality among MSMEs, although challenges such as low digital literacy, limited infrastructure, and financial constraints remain. The study concludes that the success of AIS digitalization in MSMEs is determined not only by technology adoption but also by the readiness of internal resources to utilize technology effectively and sustainably, thereby creating strategic value and enhancing business competitiveness. Keywords: Accounting Information Systems, Digitalization
Co-Authors Andi Muhammad Syukur Hidyatullah Darwin, Dirmansyah Desi Ratna Dewi Dwi Ayu Siti Hartinah Dwi Ayu Siti Hartinah Farhan Dwinanda Hanisyahputra Mukarramah Syukur Mukarramah Syukur Nadya Annisa Nasaruddin Nurkholifah Burhanuddin Nurul Huda Yus’an Nurul Huda Yus’an Rezky Ramadhani Syukur, Mukarramah Yus’an, Nurul Huda