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All Journal Berajah Journal Jurnal Pengabdian Mandiri Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
K.M. Faisal Reza
Politeknik Akamigas Palembang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan M. Fakhriansyah; Devia Septyani; K.M. Faisal Reza
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2257

Abstract

ESG disclosure of company value is a theme in this research. Where ESG disclosure in Indonesia is important and mandatory for companies listed on the stock exchange. The sample for this research is mining sector companies listed on the IDX for the period 2018 - 2023. The SPSS 24 software tool is used to see the relationship between ESG disclosure and company value. The results obtained by ESG disclosure have a positive influence on company value in Indonesia in mining sector companies for the period 2018 - 2023. The results of data processing research provide output results of 27.4% of ESG disclosure variables having an effect on company value. Even though ESG disclosure has less than 50% influence on company value, in fact the implementation of ESG disclosure in the mining sector is expected to be a guideline for sustainable development by considering ESG aspects.
HISTORY AND LAW ENFORCEMENT REGULATIONS OF THE CRIMINAL ACT OF DEFAMATION AGAINST THE STATE SYMBOL K.A. Noviansyah; Armi Antasari; K.M. Faisal Reza
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 8 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

The history of the Indonesian national symbol, Garuda, has been known to the people of the archipelago since the fifth century during the Tarumanegara Kingdom, whose king, Purnawarman, embraced the Hinduism of the Vishnu sect and since then the Garuda symbol has been known in the archipelago. On January 10, 1950, the government of the Republic of Indonesia Serikat (RIS) at that time formed a technical committee called the State Symbol Committee chaired by Mohammad Yamin. which finally the symbol proposed by Sultan Hamid II was Garuda because he was inspired by the majesty of the mythological bird and hoped that Indonesia could also become a strong country. The regulation of law enforcement for criminal acts of desecration of the Garuda national symbol is carried out through criminal liability by fulfilling the elements and applying criminal sanctions for criminal acts of desecration of the national symbol as stipulated in Article 68 of Law Number 24 of 2009 concerning the Flag, Language, and State Symbol, and the National Anthem, where the perpetrators are subject to a maximum imprisonment of 5 (five) years or a maximum fine of Rp. 500,000,000.00 (five hundred million rupiah).
TRANSVERSAL TECHNOLOGY AS A KEY IDEA FOR FUTURE GLOBAL ECONOMIC GROWTH Loso Judijanto; M. Fakhriansyah; K. M. Faisal Reza
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

Transversal technologies play a vital role as a key driver in future global economic growth. In this context, technology not only functions as a tool, but also as a driving force that significantly changes the economic and business paradigm. Innovation in this sector, driven by technology, can improve people's welfare and strengthen the cultural identity of the nation. Transversal technologies are important forces behind innovation and development, and in the years to come, their significance is only predicted to increase. These technologies will probably have a significant impact on how many industries and society as a whole develop in the future as they continue to progress. Transversal technologies have the ability to address some of the major issues facing humanity in addition to spurring innovation and economic progress. Transversal technologies not only serve to improve efficiency and productivity, but also act as key drivers in creating new opportunities and driving inclusive and sustainable economic growth. Collaboration between stakeholders, including governments and the private sector, is essential to harness this potential and address future challenges.
INVISIBLE BURNOUT: THE UNSEEN IMPACT OF ALWAYS-ON CULTURE IN KNOWLEDGE WORKERS K. M. Faisal Reza
INJOSEDU: International Journal of Social and Education Vol. 2 No. 7 (2025)
Publisher : Adisam Publisher

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Abstract

The phenomenon of an always-on culture, characterized by the expectation to be constantly connected and responsive to work, has become a hallmark of the modern workplace, particularly among knowledge workers. This culture gradually creates psychological stress that is difficult to immediately recognize but has a significant impact on mental health and productivity. This study aims to uncover and analyze the phenomenon of invisible burnout, a hidden but persistent mental exhaustion caused by the pressure of working without clear time limits. Using a literature review method, this study examines various previous studies that discuss the correlation between digital technology, continuous workloads, and their impact on worker well-being. The results show that invisible burnout often goes undetected because it is masked by a culture of high productivity and the normalization of working outside of office hours. This research highlights the importance of healthy work policy interventions and organizational awareness of work-life balance as preventative measures against the risk of long-term, invisible burnout.
PENYULUHAN DAN PELATIHAN APLIKASI ZAHIR ACCOUNTING BAGI UMKM INDUSTRI TEKSTIL (SKALA RUMAH TANGGA) SEWETJUMPUTAN DI DESA SUKA TENANG, ILIR TIMUR II, PALEMBANG Sri Hartati; Maya Matofani; KM. Faisal Reza; Rajita Najih Reliza; Syamsul Falaq
JURNAL PENGABDIAN MANDIRI Vol. 5 No. 2 (2026): Februari 2026
Publisher : Bajang Institute

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam melakukan pencatatan keuangan berbasis digital melalui penggunaan aplikasi Zahir Accounting. Sasaran kegiatan adalah pelaku UMKM industri tekstil skala rumah tangga Sewet Jumputan yang berlokasi di Desa Suka Tenang, Kecamatan Ilir Timur II, Kota Palembang. Permasalahan utama yang dihadapi mitra adalah minimnya pengetahuan mengenai pencatatan keuangan yang sistematis serta rendahnya pemanfaatan teknologi digital dalam pengelolaan keuangan usaha. Metode pelaksanaan kegiatan meliputi tahap sosialisasi, penyuluhan, pelatihan, praktik langsung penggunaan aplikasi, serta evaluasi kegiatan melalui kuesioner dan observasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya pencatatan keuangan dari 30% sebelum pelatihan menjadi 85% setelah pelatihan. Selain itu, sekitar 75–80% peserta mampu mengoperasikan fitur dasar aplikasi Zahir Accounting secara mandiri, seperti pencatatan transaksi, pengelolaan persediaan, serta penyusunan laporan keuangan sederhana. Sebanyak 88% peserta menilai bahwa aplikasi tersebut mudah digunakan dan sesuai dengan kebutuhan usaha mikro. Kegiatan ini juga memperoleh tingkat kepuasan peserta sebesar 90%. Dengan demikian, pelatihan penggunaan aplikasi Zahir Accounting terbukti efektif dalam meningkatkan literasi keuangan dan mendorong digitalisasi pengelolaan keuangan pada UMKM, sehingga diharapkan mampu mendukung pengelolaan usaha yang lebih tertib, efisien, dan profesional
POLA PENGELUARAN KONSUMEN SELAMA KETIDAKPASTIAN EKONOMI: PENDEKATAN BERBASIS SURVEI M. Fakhriansyah; K.M. Faisal Reza; Kurnia Ramadhon
Berajah Journal Vol. 5 No. 12 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v5i12.631

Abstract

Economic uncertainty triggered by macroeconomic fluctuations, inflation, and global market dynamics has brought significant changes to consumer behavior and spending patterns. This study aims to analyze consumer spending patterns during periods of economic uncertainty using a survey-based approach. The research method used is a quantitative survey with data collection through structured questionnaires distributed to consumers from various socioeconomic backgrounds. The data obtained were analyzed using descriptive and inferential statistical techniques to identify changes in spending priorities, savings tendencies, and shifts in consumption from secondary to primary needs. The results show that economic uncertainty encourages consumers to be more cautious in making financial decisions, with an increased focus on essential spending, a reduction in discretionary spending, and an increased preference for products with long-term utility. In addition, income level and perceptions of economic stability have been shown to significantly influence variations in consumer spending patterns. These findings provide theoretical contributions to understanding the dynamics of consumer behavior in unstable economic conditions and provide practical implications for businesses and policymakers in designing adaptive marketing strategies and economic policies.
PERENCANAAN STRATEGIS BERBASIS DATA DAN KEUNGGULAN KOMPETITIF DI PERUSAHAAN DIGITAL M. Fakhriansyah; K.M. Faisal Reza; Elin Destri Mirani
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.747

Abstract

Digital transformation has driven organizations to adopt a data-driven approach to strategic planning to enhance competitiveness amidst increasingly complex market dynamics. This study aims to analyze the role of data-driven strategic planning in creating competitive advantage in digital companies. The study employed a literature review method by examining various scientific publications, industry reports, and relevant academic articles on the use of data analytics, artificial intelligence, and evidence-based decision-making in the context of digital companies. The study results indicate that data integration in the strategic planning process can improve decision-making accuracy, accelerate organizational response to changes in the business environment, and support more adaptive product and service innovation. In addition, the use of analytical technology enables companies to identify market opportunities, understand customer behavior, and optimize operational efficiency on an ongoing basis. However, the implementation of a data-driven approach still faces several challenges, such as limited data quality, human resource readiness, information security, and the need for effective data governance. This study confirms that data-driven strategic planning is a critical factor in building sustainable competitive advantage for digital companies. The research findings are expected to serve as a conceptual foundation for academics and practitioners in formulating more responsive, innovative, and value-oriented organizational strategies in the digital economy era.
MANAJEMEN PENGETAHUAN DALAM ORGANISASI YANG DIDORONG OLEH AI: MENINGKATKAN INOVASI DAN KEUNGGULAN KOMPETITIF K. M. Faisal Reza; M. Fakhriansyah; Dimas Ardiansyah
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.749

Abstract

The development of artificial intelligence has driven organizational transformation in managing knowledge as a strategic asset that determines the sustainability of innovation and competitive advantage. AI-based organizations are not only required to adopt advanced technology but also to be able to effectively integrate the processes of creating, storing, sharing, and utilizing knowledge. This study aims to analyze the role of knowledge management in increasing innovation capacity and strengthening competitive advantage in organizations implementing AI. The study uses a literature review approach by examining various scientific articles, books, and relevant academic publications on knowledge management, artificial intelligence, organizational innovation, and competitive advantage. The results of the study indicate that the integration of knowledge management with AI technology can improve decision-making efficiency, accelerate the innovation process, strengthen organizational learning, and support adaptation to the dynamics of an increasingly complex business environment. In addition, the successful implementation of knowledge management in AI-based organizations is influenced by organizational culture, human resource readiness, digital infrastructure, and effective data governance. Thus, knowledge management plays a strategic foundation that enables organizations to maximize the potential of AI to create sustainable added value and maintain competitiveness in the era of digital transformation.
Co-Authors Antasari, Armi Devia Septyani Dimas Ardiansyah Elin Destri Mirani K.A. Noviansyah Kurnia Ramadhon Loso Judijanto M. Fakhriansyah M. Fakhriansyah Maya Matofani Rajita Najih Reliza Sri Hartati Syamsul Falaq