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Farah Ashma Nadiyah; Balqis Maharani; Dien Noviany Rahmatika

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.    

Chaerul Meizar; Donny Indrawan; Dien Noviany Rahmatika

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

Adinia Nuraini; Siven Trigveli Tambolang; Annisa Rahmatin; Lailatul Badrian; Pia Dewi Rahma

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The illegal arms trade is a serious threat to global stability and human security. These practices not only exacerbate armed conflicts and violence, but also threaten the national security of various countries, create regional instability, and increase the risk of terrorism and transnational crime. To respond to this challenge, the Arms Trade Treaty (ATT) was introduced in 2014 as an effort by the international community to combat the illegal arms trade. The ATT aims to regulate the international trade in conventional arms, prevent and eliminate illegal arms transfers, and ensure that the arms trade is conducted responsibly and transparently. This paper aims to evaluate the effectiveness of the ATT regime in reducing the spread of illegal weapons globally by analyzing the impact of ATT implementation on the flow of illegal weapons. The research design used for this paper is a desk research method with journal reading sources and websites (online). We use the theory of Compliance Regime Effectiveness and the concept of Ex-Post Facto to analyze. The results show that the ATT has contributed to strengthening the regulation of the arms trade through increased transparency and accountability among member states.

Suhartono, Suhartono; Dwi Retnani Srinarwati; Maya Mustika Kartika Sari; Neneng Rika Jazilatul Kholidah; Titis Nurrusama Nilakandi +2 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The activity of writing scientific papers, especially scientific articles, is one of the activities that must be done by professional teachers. Apart from being a professional demand, writing scientific papers for teachers is also a form of scientific implementation and dissemination to the community. The purpose of this training activity is expected to improve the ability to write scientific papers, especially scientific articles for teachers. The method of implementing this training is divided into three stages. First, the presentation of the material, the two participants were divided into groups to discuss things that could be raised as the theme of writing scientific articles, the third practice in groups with the guidance of lecturers of the PPKn study program, Faculty of Teacher Training, PGRI Adi Buana University, Surabaya, and assistance to complete activities synchronously and asynchronously. This training resulted in 9 scientific articles that have been worked on by teacher groups, three of which are the results of the implementation of classroom action research (PTK) that has been previously carried out by teachers, and there are two participant articles that have been successfully uploaded to the national online journal Pacivic Universitas PGRI Adi Buana Surabaya.

Muhammad Faturrahman Rifai Rahmat; Moh. Mukhsin

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify the impact of brand image and product quality on Honda's matic motorcycle purchase decisions, viewed from an Islamic perspective. This study was conducted at Sultan Ageng Tirtayasa University with a population consisting of students majoring in Sharia Economics. The type of research conducted is quantitative descriptive, with sampling using probability sampling techniques. The study findings indicated that the decision-making process is influenced by both the brand image and the quality of the product in tandem to purchase Honda matic motors in Sharia Economics students at Sultan Ageng Tirtayasa University from an Islamic perspective. This finding is supported by the compute's F value of 11,520, which is much larger than the table's F value of 3.15. This indicates The combined impact of brand image and product quality significantly influences the purchasing decision of Honda's automatic motorcycles, especially When viewed from the perspective of Islamic principles within the scope of Sharia Economics.

Hidayat, Agung Rahmat; Siska, Elmira

Jurnal Mahasiswa Kreatif 2024 International Forum of Researchers and Lecturers

. Rapid technological innovation is impacting various aspects of life, including the transportation sector. One example is the shift from conventional motorcycles using fossil fuels to electric motorcycles, which are more environmentally friendly and efficient. In Indonesia, particularly in Depok, there is a growing trend in the use of electric motorcycles, supported by government policies and public awareness of environmental issues. This study aims to analyze the influence of price and product quality on consumer purchasing intentions for electric motorcycles in Depok. The approach used is a quantitative method, with primary and secondary data collected through observation, questionnaires, interviews, literature reviews, and documentation. Data were analyzed using SPSS, including data quality tests, classical assumptions, t-tests, F-tests. The results show that price partially has a positive and significant effect on consumer purchase intention (t-value 4.469 > t-table 1.9991 and sig. value 0.00 < 0.05). Product quality also partially has a positive and significant effect on consumer purchase intention for electric motorcycles in Depok (t-value 2.918 > t-table 1.9991 and sig. value 0.000 < 0.05). The implication of these findings is that affordable pricing and good product quality can increase consumer interest in electric motorcycles in Depok.

Juliarika Wati; Reni Angraini; Desti Nora Nazar; Zora Oktama; Muhammad Yahya +1 more

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Research on forecasting new student admissions at SD Negeri 10 Koto Tinggi Surian employs data analysis using simple linear regression to predict the number of new students based on previous years and formulate it into a mathematical model. In its calculation process, this approach can adopt both quantitative and qualitative methods. The prediction error rate for the next year is very low. Out of 41 predicted students, only one differs from the actual number. The study's data spans student admissions from 2019 to 2023. The research findings demonstrate the effectiveness of conventional linear regression techniques. The prediction for 2023 indicates an intake of 42 students. Therefore, it can be concluded that simple linear regression accurately predicts new student admissions at SD Negeri 10 Koto Tinggi Surian with high accuracy.    

Wisnu Wardana, Mahendra; Dr. Basuki Rahmat; Hendra Maulana

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Penelitian ini menyoroti tantangan dalam perhitungan panen ikan molly secara manual, yang menghambat efisiensi dan profitabilitas peternakan ikan. Kurangnya penelitian komprehensif tentang penerapan teknologi pemrosesan citra digital di Indonesia mendorong eksplorasi algoritma BLOB dan filter HSV. Hasil pengujian menunjukkan tingkat akurasi yang memuaskan hingga 98,14%, meskipun dengan tantangan terkait identifikasi objek yang bertumpuk. Diperlukan penyesuaian parameter yang cermat untuk meningkatkan efektivitas deteksi.

Lia Siti Julaeha; Haris Muchtar, Abdul; Mauilidizen, Ahmad; Muhammad Rafi Thoriq; Aulia Sugiarto, Aisyah +6 more

Societal Serve: Journal of Community Engagement and Services 2024 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

The village is envisioned as a community-driven tourist destination, rooted in the cultural heritage and wisdom of its inhabitants, with the potential to serve as an engine for sustainable economic growth. Presently, the government is formulating a priority program aimed at instilling the principles of sustainable development within the tourism sector, with a specific emphasis on rural areas. These tourist villages are designed to serve as direct platforms for fostering community awareness about the tourism potential inherent in their surroundings, while also embodying the principles of Sapta Pesona within the local environment at tourist destinations. Moreover, they represent crucial partners for local governments, collaborating to realize and enhance tourism opportunities within their respective regions. Geographically, the Keranggan Ecotourism Village benefits from its proximity to the Cisadane river, located not far from the bustling city center of BSD. Blessed with natural beauty and conditions, alongside the livelihoods of numerous residents engaged in micro, small, and medium enterprises (MSMEs), particularly in producing a variety of chips, the village has become a hub of economic activity. This has led to the emergence of a multitude of MSME actors within sectors such as recreation, food, and homestay accommodations. Collaborative management initiatives, in tandem with several universities, have the potential to drive regional economic growth, while simultaneously preserving the environment and fostering prosperity among the local populace. Spanning across 20 hectares of land, the village is thoughtfully divided into various zones, each catering to different aspects of tourism, including culinary experiences, recreational activities, educational tours, and sports recreation facilities.

Nabila Pasha; Rahmatiyah Rahmatiyah

Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan 2024 Asosiasi Riset Ilmu Tanaman dan Hewan Indonesia

Susu UHT atau Ultra High Temperature merupakan salah satu jenis susu yang paling sering dikonsumsi masyarakat. Susu UHT diolah dalam waktu yang singkat dengan teknologi pemanasan tingkat tinggi.  PT. Ultrajaya Milk Industry and Trading Company, Tbk adalah salah satu perusahaan yang memproduksi berbagai jenis minuman. Salah satu produk peternakan yang diproduksi oleh perusahaan ini adalah susu UHT, yang sering disebut juga sebagai Ultra Milk. Ultra Milk melakukan campaign promosi dengan kolaborasi bersama grup K-Pop. Kolaborasi yang sedang dilakukan saat ini adalah kolaborasi dengan grup K-Pop Stray Kids. Penelitian terhadap Pengaruh Pembelian dan Konsumsi Susu UHT Ultra Milk Kolaborasi dengan Grup K-Pop Stray Kids ini dilakukan pengumpulan data kuesioner. Meningkatnya pembelian dan konsumsi susu UHT Ultra Milk kolaborasi dengan Stray Kids ini didukung oleh adanya hadiah setiap pembelian produk susu UHT Ultra Milk. Pemasaran yang dilakukan adalah pembelian di gerai Alfagroup yang sangat mudah dijangkau oleh masyarakat. Kolaborasi Ultra Milk dengan Stray Kids menjadi bentuk promosi yang sangat baik untuk brand Ultra Milk sendiri.

Fasilatur Rohmah; Rahmatiyah Rahmatiyah

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Penelitian ini bertujuan untuk mengetahui tingkat ekspektasi penerimaan, risiko usaha, dan perkiraan permintaan produk kascing dan kompos CV. X. Data yang diperoleh terdiri dari 96 sampel yang berasal dari data historis penjualan dan penerimaan selama 8 tahun periode usaha berjalan (2017-2024). Perhitungan tingkat ekspektasi penerimaan dan risiko dilakukan dengan pendekatan Expected Return dilanjutkan dengan pengukuran deviasi yang terjadi, sedangkan perkiraan penjualan pada masa yang akan datang dilakukan dengan menggunakan simulasi Monte Carlo. Produk kascing memiliki tingkat ekspektasi penerimaan yang lebih besar bila dibandingkan dengan produk kompos maupun portofolio 2 produk diversifikasi. Koefisien variasi pada produk kascing 0,17; kompos 0,24; dan portofolio 0,19; nilai koefisien variasi yang semakin kecil menggambarkan risiko yang dihadapi semakin rendah. Perkiraan volume permintaan yang diterima pada masa mendatang pada produk kascing berkisar 9,73- 21,34 ton/bulan dan kompos berkisar 7,81-53,21 ton/bulan.

Sunaryo Sunaryo; Rahmatiyah Rahmatiyah

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Pertanian modern menghadapi tantangan meningkatkan produktivitas tanpa merusak lingkungan. Salah satu solusi yang menarik adalah penggunaan pupuk organik cair dari limbah tahu yang difermentasi dengan bantuan Effective Microorganisme-4 (EM4), air kelapa, dan gula. Limbah tahu, produk sampingan industri tahu, memiliki potensi sebagai bahan baku pupuk organik. Proses fermentasi bertujuan meningkatkan kandungan nutrisi dan mengurangi dampak lingkungan limbah cair tahu. Penelitian ini fokus pada pembuatan pupuk organik cair dari limbah tahu melalui fermentasi dengan EM4, air kelapa, dan gula. Dengan mengkaji pertumbuhan tanaman cabe rawit sebagai contoh, penelitian bertujuan menguji efektivitas pupuk organik cair, mendukung pertanian berkelanjutan, menerapkan pupuk organik cair di pertanian, dan menganalisis kandungan nutrisi. Metode yang di gunakan dalam penelitian ini adalah Rancangan Acak Kelompok (RAK), dengan menggunakan eksperimental tambahan air kelapa, gula, dan larutan EM4 dengan bahan utama Limbah Cair Tahu, yang kemudian di fermentasi selama 0-7 hari dan di control setiap hari. Dalam mengkaji uji efektifitas Pupuk Organik Cair ini kemudian di terapkan pada tanaman cabe rawit yaitu dengan label tanaman A(menggunakan POC) dengan perlakuan pemberian POC sebanyak 5x250ml dalam setiap perlakuan, dengan perbandingan tanaman B(tidak menggunakan POC). Hasil penelitian menunjukkan bahwa perbandingan antara tanaman A dengan tanaman B pada usia 0 – 60 hari di lihat dari tinggi batang Tanaman A mencapai 58,3 cm, sedangkan Tanaman B mencapai 30,4 cm, terdapat juga perbedaan diameter batang kedua tanaman yaitu selisih kurang lebih 1mm. Hasil penelitiaan ini menunjukkan bahwa pemberian pupuk organik cair memiliki dampak positif pada pertumbuhan tanaman cabe rawit, seperti tinggi batang, warna daun, dan diameter batang yang lebih besar. Implikasi dari penelitian ini menciptakan peluang untuk praktik pertanian yang ramah lingkungan dan berkontribusi pada pengelolaan limbah secara berkelanjutan.

Rahmatullah Rahmatullah; Sartika Sartika; Rifkah Damayanti Abduh; Andi Elfira Yusria; Dielci Maryam Virginia +6 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of KKN is contained in the third point of the Tri Dharma of higher education. This is intended so that students can gain knowledge that is not available on campus. Apart from that, students also carry out community empowerment and service in their work areas from the knowledge they have gained on campus. The aim of this "MSME Palm Sugar Documentary Video" is to help palm sugar craftsmen promote their products using documentary videos which are made and then posted on social media so they can be seen by the public. Apart from that, this palm sugar product can also be known to many people through documentary videos that have been made, so that not only the local village community knows about this palm sugar product but also the entire Indonesian people. The work program "Video Documentary of Palm Sugar UMKM" is very influential in improving the creative economy of palm sugar UMKM to expand the marketing of their products. To be recognized by the general public.

Nurhasanah Nurhasanah; Firmansyah Kusumayadi; Rahmatia Rahmatia

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine whether work life balance and work environment have a positive and significant influence on employee morale at the Bima City Cooperatives, Industry and Trade Department. The research instrument used a questionnaire with a Likert scale. The population in this study was 64 employees consisting of 34 civil servants, 7 honorary employees and 23 contract employees. The sample in this research was 34 Civil Servants with the sampling technique used, namely purposive sampling technique. Data collection techniques use observation, questionnaires, documentation. Data analysis techniques use validity tests, reliability tests, multiple linear regression tests, classical assumption tests, correlation coefficient tests, coefficient of determination, t tests and f tests with the help of SPSS version 23 for Windows. The results of the research show that there is a partially significant positive influence of Work Life Balance on employee morale, there is a partial positive and significant influence of the work environment on employee morale, there is a simultaneous positive and significant influence of Work Life Balance and the work environment on employee morale in Bima City Department of Cooperatives, Industry and Trade.    

Muhammad Raya Elfanda Rambe; Rahmat Idris Hasibuan

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to improve PAI learning using the demonstration method at SDN 17 Bilah Barat. This type of research is classroom action research. Action research is a type of research used in the classroom to solve learning problems with the aim of improving the quality of learning. Journal analysis of the results of this literature review uses the critical assessment method. research result. The conclusion that can be drawn is that the demonstration method can be an effective method in improving PAI learning, especially in helping students understand and apply difficult concepts.  However, it should be noted that the demonstration method must be used wisely and in the right context to ensure its effectiveness in improving PAI learning.

Romadlon Chotib; Evi Mahirotus Zakiah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

The  activity is a form  collaboraation of between academics at the Raden Rahmat Islamic University of Malang and the BAZNAS institution in Malang Regency. In this discussion, we can see how the house renovati of   programm caried out by baznas Malang regency. Is implemented and see the level of effectiveness in improving welfare of the people who receive the aid funds. The aim off a discussion surgery program was implemented and how effective the home surgery program was. In collecting data using the Qualitative method, to collec data and informasii from means of the observati and interview.  Results of a discussion were the implementati of the house renovation program, namely baznas compiled, created a program and budget for the house renovation. Mustahik candidates are required to fulfill the requirements of the Baznas institution. mustahiq getsa Rp. 12,500,000 from these fund mustahiq must be clever in managing the funds provided. Organitation of baznas does no determine  shape at  house be built

Romadlon Chotib; Evi Mahirotus Zakiah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

The  activity is a form  collaboraation of between academics at the Raden Rahmat Islamic University of Malang and the BAZNAS institution in Malang Regency. In this discussion, we can see how the house renovati of   programm caried out by baznas Malang regency. Is implemented and see the level of effectiveness in improving welfare of the people who receive the aid funds. The aim off a discussion surgery program was implemented and how effective the home surgery program was. In collecting data using the Qualitative method, to collec data and informasii from means of the observati and interview.  Results of a discussion were the implementati of the house renovation program, namely baznas compiled, created a program and budget for the house renovation. Mustahik candidates are required to fulfill the requirements of the Baznas institution. mustahiq getsa Rp. 12,500,000 from these fund mustahiq must be clever in managing the funds provided. Organitation of baznas does no determine  shape at  house be built

Alfina Fitriani; Respi Nurdiani; Neng Sri Wahyuni Nurul Bariah; Dinar Rahmatina Sajidah; Adita Widara Putra

Jurnal Motivasi Pendidikan dan Bahasa 2024 International Forum of Researchers and Lecturers

The background of this research is to analyze the character of Sukat using analysis of Sigmund Freud's literary psychology theory, the aim is to find out the causes of the character Sukat experiencing disturbances in his personality, and also to find out the alleged disturbance that occurred to the character Sukat in the performance of the Play Written Later by Bode Riswandi. The method used is a qualitative method. The technique used in this study is data collection techniques. Data collection techniques used are reading techniques and note-taking techniques. From this analysis it is concluded that the character Sukat has a feeling of revenge from a dark past, the reason Sukat did the heinous thing to Dahlia was because of what happened at that time. Sukat's younger sister was sold by her father as a gambling bet and many of her gambling friends felt that her younger sister had committed suicide before leaving school. It was this feeling of revenge that made Sukat dark and his eyes darkened and he thought that every girl should feel what her sister had experienced.

Musrayani Usman; Hasbi Hasbi; Mario Mario; Ria Renita Abbas; Rahmat Muhammad

International Journal of Social Science and Humanity 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Indonesia is currently in a demographic bonus until 2035. Where the productive age shows that the number of young people in the age range of 15-29 in 2022 reaches 24.3 percent and this is the basic capital in development. There are several countries that have successfully managed the demographic bonus and become developed countries such as Japan, South Korea, China and Singapore. Based on modernization theory that economic development will affect the value system of society that leads to gender equality. The Demographic Bonus is a golden opportunity for a nation if utilized properly. But the question is whether Indonesia is ready to seize the opportunity. The purpose of this paper is how to reveal facts, phenomena, variables. The research method uses a literature study with a descriptive-qualitative analysis method based on literature review. The results of the study are that there are several reasons that encourage someone to migrate with economic, family, education and work motives. Currently, Indonesia faces challenges in human development. The arrival of young migrants will lead to population growth and human resource development. The decision to migrate between men and women has different driving and pulling factors, women's participation to migrate where women's labor force participation is only 53.41 percent compared to men's 83.87 percent.

Dhaisya Dea Maretha; Refi Yoanda Rahmatul Aulia; Riki Kurniawan

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research discusses the dynamics of money as a medium of exchange, store of value, and unit of account, as well as how the evolution of money has an impact on economic growth and global transactions. In addition, this paper investigates the challenges and risks facing financial institutions, such as market volatility, systemic risk, regulatory changes, and the impact of technological innovation. In this context, research using literature methods also examines the importance of financial stability and public trust in financial institutions, as well as strategies for maintaining the integrity of the financial system. Analyzing trends and changes occurring in the world of finance will provide readers with comprehensive insight into the latest developments in the financial sector, the important role of money in the economy, and how financial institutions can adapt to changes in the business and regulatory environment.