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Ichwan Muzakki; Muhammad Saifi

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Inflation is a condition in which the economy is marked by a general and continuous increase in the prices of goods and services over a certain period. Inflation reflects a decrease in the purchasing power of money due to the rising prices of goods and services. This study aims to analyze the level of understanding of inflation among Generation Z in Gondanglegi District, Malang Regency. Inflation is a crucial economic indicator that affects purchasing power and decision-making, particularly for the younger generation growing up in a dynamic economic landscape.The research uses a qualitative approach with data collected through Google Forms and strengthened with interview data. Respondents were 50 individuals aged between 19 and 25 years, all of whom had graduated from high school (SMA). The data were analyzed descriptively to understand the depth of knowledge and perception of inflation among these individuals.The results indicate that while most respondents are familiar with the term "inflation," their understanding of the causes, impacts, and ways to mitigate it is still superficial. Factors such as educational background, access to digital economic content, and daily economic experiences influence their level of understanding. This study contributes to the development of targeted economic literacy programs for Gen-Z.    

Muhammad Taufik Hidayat; Fitriasuri Fitriasuri; Bakti Setyadi; Poppy Indriani

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Tanjung Laut Village holds significant potential in the songket handicraft sector. However, local artisans face challenges in utilizing digital technology for marketing. This community engagement project aims to optimize human resources and time management to support the adoption of e-commerce among local MSMEs. The methods include time management training, e-commerce workshops, international HR management socialization, and Focus Group Discussions (FGDs). The results show an increased understanding of digital marketing strategies and production time planning. These trainings also encouraged collaboration and technology adoption, expected to enhance the village’s economic independence and competitiveness.

Tsaqif Taqiyulloh Jabar Ro’uf; Muhammad Bintang Ramadhan; Vadaros Ahirozon; Firdaus Purwantoro

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to introduce the basic concept of computer networks to the students of SD Purwosari. In today's digital era, a basic understanding of computer networks is crucial to equip the younger generation with adequate technological literacy. The implementation method involves interactive socialization, simple demonstrations, and hands-on practice. The results of the activity showed an increase in students' understanding of basic concepts such as the internet, Wi-Fi, and network devices. The outputs achieved include simple teaching modules and increased student enthusiasm for technology. The conclusion of this activity is that the introduction of computer network material at an early age is very important and can be done with methods that are appropriate to the level of understanding of children.

Tsaqif Taqiyulloh Jabar Ro’uf; Muhammad Bintang Ramadhan; Vadaros Ahirozon; Firdaus Purwantoro

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to introduce the basic concept of computer networks to the students of SD Purwosari. In today's digital era, a basic understanding of computer networks is crucial to equip the younger generation with adequate technological literacy. The implementation method involves interactive socialization, simple demonstrations, and hands-on practice. The results of the activity showed an increase in students' understanding of basic concepts such as the internet, Wi-Fi, and network devices. The outputs achieved include simple teaching modules and increased student enthusiasm for technology. The conclusion of this activity is that the introduction of computer network material at an early age is very important and can be done with methods that are appropriate to the level of understanding of children.

Lutfi Ahmad Mutorik; Disyela Apriswa Mandai; Sofa Nur Alfiah; Muhammad Raka Iqbal Fadil Muharom; Rifky Ali Perdiansyah +2 more

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to comparatively analyze the concept of tawhid in Sunni and Shi'a Imamiyyah schools from a theological perspective. Using an exploratory qualitative approach and literature study method, this research examines the theological structures of both traditions, identifying points of convergence and key differences in their understanding of God's oneness. The findings reveal that although both traditions uphold tawhid as the core of faith, differing epistemological approaches and authoritative frameworks lead to significant distinctions. The Sunni tradition emphasizes three dimensions of tawhid—rububiyyah, uluhiyyah, and asma’ wa sifat—while the Shi’a Imamiyyah integrates the concept with the doctrines of imamah and walayah. The study further highlights that such theological diversity can enrich Islamic intellectual tradition and foster constructive inter-sectarian dialogue when managed inclusively. The research recommends promoting sectarian tolerance education and inter-traditional dialogue as key strategies to enhance Islamic unity.

Erna Susanti; Subaidi Subaidi; Muhammad Khoiruddin

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyse the implementation of Total Quality Management (TQM) principles in enhancing student satisfaction at Madrasah Aliyah Negeri 2 Kudus. The main issues examined include: 1) how TQM is implemented at MAN 2 Kudus, 2) the factors that encourage and inhibit the implementation of TQM, and 3) the impact on student learning outcomes and the overall quality of education. This research employs a qualitative method with data collection techniques including observation, interviews, and documentation. The data obtained were analysed through the process of reduction, presentation, and conclusion drawing. The findings reveal that: 1) the implementation of TQM at MAN 2 Kudus involves all school elements--from leadership and teachers to students--with a focus on continuous improvement in educational services, learning processes, and resource management; 2) the main driving factors for successful TQM implementation are leadership commitment, active participation of all school members, and the emerging quality culture. However, challenges still exist, such as limited understanding of TQM principles among some teachers and staff, as well as inadequate supporting facilities. 3) The positive impact of TQM implementation is reflected in the increased student satisfaction with educational services, a more conducive learning atmosphere, and improvements in learning outcomes and graduate quality. The study recommends ongoing training on TQM for the entire academic personnel and strengthening of the internal quality assurance system. These findings are expected to serve as a reference for other educational institutions in optimizing TQM implementation to improve quality and student satisfaction.

Shinta Putri Marvina; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional development strategies are one of the important steps to improve the economy and distribution of development in various regions. An industry approach that focuses on leading sectors has proven to be an efficient way to maximize the local potential found in each region. This research aims to discuss regional development strategies with emphasis on the use of leading sectors as the main driver of industrialization. This study uses a qualitative approach with the literature review method to explore various studies, reports, and related secondary data. It is known that selecting the appropriate leading sectors, supported by flexible policies and cooperation between the government, industry players, and the community, can increase economic value, create jobs, and strengthen regional competitiveness in a sustainable manner. With a focused and local potential-based approach, industrialization not only accelerates economic growth, but also strengthens the region's economic structure for the long term.

Muhammad Alrezqi Ananda; Ashari Sofyaun; Matyani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The purpose of this study is to determine the effect of Liquidity and Solvabilty on financial performance in the professional football industry. In this study, the number of samples was 11 football industries. The method used in this study is multiple regression analysis with secondary data taken from the financial reports of the football industry for the period 2020 to 2023. The results of the study indicate that partially the Current Ratio and Quick ratio variables have no effect. Debt to Asset Ratio and Debt to Equity Ratio are proven to have a statistically significant effect on Financial Performance with a negative relationship direction.  

Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal +2 more

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.

Fitri Fallah Prambudini; Wulan Seruni; Siti Maemunah; Muhammad Nur Julianto; Raniasari Bimanthi Esthi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Conflict management is an unavoidable challenge in complex and multicultural industrial environments, particularly when involving cross-functional teams with diverse backgrounds and expertise. This study aims to explore the sources of conflict, resolution strategies, and their impact on team performance in industrial organizations. Special emphasis is placed on the managerial competencies of a Project Manager in navigating the dynamics of a technical team. A reflective qualitative approach was employed, utilizing semi-structured interviews with an experienced Project Engineering Manager in the industrial sector. Thematic analysis was conducted to identify patterns of conflict, management strategies, and their influence on project outcomes. The findings indicate that the effectiveness of conflict management is largely determined by the leader’s ability to foster open communication and empathy within the team. A humanistic and constructive leadership style was found to minimize the negative impacts of conflict, while a confrontational approach tended to diminish motivation and performance. The practical implications of this study underscore the importance of enhancing leadership capacity and managerial communication to develop adaptive and collaborative project teams.

Arum Pujiastuti; Faza Muhammad Sukarsono; Jaka Nugraha; Bima Yatna Anugerah Ramadhani

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital structure, firm growth, audit quality, and foreign ownership on firm value, proxied by Price to Book Value (PBV), in consumer cyclical sector companies listed on the Indonesia Stock Exchange during 2018–2022. The analytical method used is panel data regression with the Random Effect Model (REM) approach. The results show that capital structure has a positive and significant effect on firm value. Conversely, firm growth, audit quality, and foreign ownership do not significantly affect firm value. These findings support signaling theory, which suggests that the use of debt within a reasonable threshold can boost investor confidence and enhance firm value. Therefore, it is recommended that corporate management focus on optimizing capital structure rather than relying solely on firm growth or external factors such as audit quality or foreign investors to improve firm value.

Thomas Yoito Ady Gawi; Fransisia C S Rani; Muhammad Yasin

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of influencer marketing and brand image on tapioca flour purchasing decisions in Surabaya. The research approach used is quantitative, with a sample of 100 respondents through the distribution of questionnaires boldly using Google Form. The sample was selected using convenience sampling techniques, with respondents who were consumers of tapioca flour. The data collected included primary and secondary data. Data analysis was carried out using the Partial Least Square (PLS) method, and involved validity, reliability, and hypothesis testing. The results showed that influencer marketing and brand image had a positive and significant influence on tapioca flour purchasing decisions in the city of Surabaya.

Eksel Perdian Anggara; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study attempts to understand how industrial development strategies are closely related to other economic sectors. Like building a house, industrialization is an important foundation country or region's economy, from relying on agriculture to focusing more on industry. Like an ecosystem, each sector needs and influences each other. Emphasizing the importance of cooperation between sectors, such as farmers who provide raw materials for the food industry, or technology companies that create innovations to increase industrial efficiency. In addition, economic diversification, namely developing various types of industries, is also important so that the economy does not rely too much on one sector. Through comparisons between countries, this study good economic Like an orchestra, each sector must play harmoniously to create a beautiful economic melody.

Periyadi Periyadi; Abdul Kadir. MS; Junaidi Junaidi; Noorlaily Maulida; Dewi Ariefahnoor +2 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Science continues to advance over time. This development has led to the birth of various new technologies that mark the progress of the times. Currently, technology has entered the digital era, where almost all areas of life are beginning to utilize these advances to increase work efficiency and effectiveness. In Indonesia, digital transformation has also penetrated various sectors, including education. This change presents a significant opportunity for the world of education to expand access, improve the quality of learning, and encourage innovation in teaching methods. As an entity closely linked to human culture and civilization, education has undergone significant changes in the era of globalization. The use of digital technologies, such as online learning, learning management systems (LMS), and interactive media, has become an integral part of the educational process. This not only facilitates the delivery of material but also opens up more flexible and inclusive learning opportunities for various levels of society. However, behind these opportunities, challenges also arise, such as disparities in technology access, low digital literacy in some communities, and the need to adapt curricula and teaching methods to be relevant to current developments. Therefore, the success of educational transformation in the digital era depends not only on the availability of technology but also on the readiness of human resources, including educators and students, to optimize its use. Therefore, the development of digital science and technology has become a driving force for global educational change. Education is required to adapt quickly and accurately to produce a generation that is not only academically intelligent.

Dwi Arief Rahman; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to identify leading sectors through the Location Quoetient (LQ) approach and Shift Share analysis. The LQ approach is used to determine the base sector based on structural advantages, while shift share measures the competitive advantage of the economic sector at the local level compared to the provincial level. The data used is the GRDP of Malang City and East Java Province for 2020-2022 at constant prices. The results of the analysis show that of the 17 sectors analyzed, only two sectors meet the criteria as leading sectors, namely the financial and insurance services sector and the education services sector. These two sectors not only have LQ values >1, but also show DK values >0, signaling superiority in economic structure and growth. This finding emphasizes the importance of strengthening the strategic services sector as a driver of sustainable economic development in Malang City.  

Muhammad Raghid Alfatiy; Raihan Ade Ghuffar; Ahmad Wahyudi Zein

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article comprehensively examines the impact of inflation on the welfare of Indonesian society from a public economics perspective. High inflation has been proven to erode purchasing power, widen economic inequality, and worsen quality of life, especially for fixed- and low-income groups. Rising prices of basic necessities force households to sacrifice spending on education and health, increasing the risk of poverty and lowering the human development index. Inflation also creates economic uncertainty, hampers investment, and triggers social conflict due to public unrest. Empirical studies indicate that every 1% increase in inflation can reduce real purchasing power by up to 2.3% and increase the number of poor people. To mitigate these regressive effects, integration of monetary, fiscal, and adaptive social protection policies is required. The experience of Indonesia and other countries underscores the importance of inter-institutional synergy and evidence-based interventions to maintain price stability and equitable welfare. In conclusion, inflation control should be seen as a long-term investment in human development and social justice, not merely as a macroeconomic stability target.

Muhammad Tafsir; Yana Fajriah; Sufiati Sufiati; Andi Dahrul; Dharmawaty Djaharuddin +2 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service aims to improve the role of Karang Taruna as a village development agent in Sanrobone Village, Takalar Regency. The problems faced by Karang Taruna in this village include low organizational capacity, minimal entrepreneurial skills, and lack of use of digital technology in promoting village potential. This activity was carried out through several stages, namely identification of needs, leadership and organizational management training, entrepreneurship workshops, digital marketing training, and implementation of real actions in the form of arranging mangrove tourism areas. The results of the activity showed a significant increase in participants' understanding of organizational management, preparation of work programs, development of business ideas based on local potential, and use of social media for promotion. In addition, participants succeeded in carrying out environmental conservation activities as part of efforts to develop village tourism. This activity is expected to be a model for empowering village youth based on Karang Taruna which can be replicated in other villages to encourage sustainable village development.

Muhammad; Zakiya Nur Fadhila Asshafy; Qurratul ‘Ain; Kholel Imammudin; Muhammad Syafiqul Fikri +2 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the ability to read the Qur'an among children in Pengkol Hamlet, Ngrami Village, through guidance and the role of the Qur'an Education Park (TPQ). The background of this research is the low ability to read the Qur'an due to limited teaching methods, lack of intensive guidance, low motivation to learn, and inadequate TPQ facilities. This research uses a qualitative approach with descriptive methods and Participatory Action Research (PAR) involving TPQ managers, teachers, and students. The results showed that children in Pengkol Hamlet generally have low Al-Qur'an reading skills, with many errors in the pronunciation of makharijul letters and incorrect application of reading laws. The presence of KDLK students in assisting teaching has made the learning process more conducive and allowed for creative activities such as competitions. Factors influencing the effectiveness of TPQ include teacher quality and competence, curriculum and learning methods, and family and community support. The main obstacle found is the large number of children (40 children) which is not proportional to the number of teachers. This community service is expected to create significant social change in improving sustainable Qur'an reading skills and strengthening religious values in the community.

Rabiatun Ummi Rabiah; Isnaeni Maulidiati Rahmah; Istiyati Mahmudah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Instilling Islamic art values ​​from an early age is a strategic step in shaping children's character based on local spiritual and cultural values. One potential approach to achieving this goal is through the introduction and learning of traditional Islamic musical instruments, such as the gendang habsyi. The gendang habsyi, as a musical instrument that is identical to the poems of praise to the Prophet Muhammad SAW, has high educational and spiritual value, and is able to attract children's interest through its rhythmic and interactive elements. This article aims to examine the role of the gendang habsyi in fostering elementary school children's interest in Islamic art, both from musical, educational, and social aspects. Using a descriptive qualitative approach, this study involved observation and interviews with art teachers, students, and parents at an Islamic elementary school. The findings show that the introduction of the gendang habsyi is not only able to arouse children's interest in Islamic musical art, but also strengthen their love for Islamic culture, foster a spirit of togetherness, and increase children's self-confidence in expressing themselves positively. In addition, the fun and contextual learning method through the habsyi drum game has proven effective in building an inclusive and meaningful learning atmosphere. Therefore, the integration of habsyi drums in the art curriculum at the elementary school level is worth considering as one of the strategic alternatives in Islamic art education based on local culture.

Muhammad Syafriel; Novy Karmelita Indrawati; Anis Dwiastanti; Yudhi Anggoro

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

PT. Taspen is engaged in the field of Pension Insurance and Old Age Benefits with financial management and reliable services as well as quality insurance products. The purpose of this service is to assist the pension archive management process at Malang Branch. This service is descriptive using observation, interviews, documentation and literature studies. The analysis uses literature studies and direct observations in the field. Administrative activities in the service division are managing, receiving, producing and storing files into archives. Pension archive management plays an important role so that it must be in accordance with established procedures. Pension archives consist of submissions of pension participant rights claims that are stored so as to determine the smoothness of the service process for pension participants. The more files that are collected and stored, the more important archive management is in its role as a source of information that is orderly and neat, making the tasks of the service section for pension participants able to run smoothly and on time. The result of the service is a pension archive management system including receiving archives in the form of file sorting, sorting archive numbers, sterilizing archives, weeding files, scanning, Compressing and ELO (Electronic Leitz Ordner), and storing archives. The storage of archives is carried out by arranging the file boxes on the archive rack according to the archive number listed on the map. The activities of borrowing and rediscovering archives are carried out according to the archive number needed in the participant service process. And another activity is the destruction of pension archives carried out by the general section if they are no longer needed.