Annusfy : Journal of Multidisciplinary Research
type: channel
description: Annusfy : Journal of Multidisciplinary Research is a multidisciplinary research and community service journal that contains research studies, community service in the fields of science, education, engineering, agriculture, social humanities, psychology, counseling, forestry, fisheries, animal husbandry, Islamic studies, Islamic boarding schools, da'wah, communication, computers, management, industry, arts and culture, management science, economics, islamic macroeconomics, macroeconomics, sharia economics, sharia finance and operational , production management and health E-ISSN : 3110-2093
publisher: Jaanur Elbarik Indonesia
language: en
publication name: Annusfy : Journal of Multidisciplinary Research
issn: 3110-2093
items: Penggunaan Media Digital dalam Meningkatkan Motivasi Belajar Pendidikan Agama Islam
items: Strategi Pengembangan Bisnis Halal Dalam Perspektif Manajemen Bisnis Islam
items: Penerapan Akuntansi Syariah pada UMKM dalam Meningkatkan Kinerja Keuangan
items: Inovasi Manajemen Bisnis Syariah pada Era Ekonomi Digital
items: Peran Dewan Pengawas Syariah Dalam Meningkatkan Transparansi Laporan Keuangan
items: Pergeseran Budaya Pernikahan: Faktor-Faktor Penyebab Wali Nasab Melakukan Taukil Wali Kecamatan Kalitengah, Lamongan
items: Strategi Advokasi Kesehatan Dalam Pencegahan Anemia Pada Remaja Putri Di Sumatera Utara : Literature Review
items: Implementasi Program Pengabdian Masyarakat Dalam Pencegahan Penyakit Tidak Menular Melalui Pemeriksaan Tekanan Darah dan Asam Urat
items: Pelatihan Interaktif Literasi Keuangan Digital: Penggunaan QRIS dan Dompet Digital untuk UMKM
items: Pengaruh Strategi Pemasaran Digital TikTok Shop terhadap Kepuasan dan Keputusan Pembelian Konsumen
items: Analisis Pengaruh Live shopping Terhadap Keputusan Pembelian Konsumen Pada Platform e-commerce di Era Digital
items: Pengaruh Kemudahan Akses PayLater Terhadap Perilaku Konsumtif Mahasiswa Pada Era Transaksi Digital
items: Efektivitas Penerapan Model Pembelajaran Jigsaw Melalui Pendekatan Deep Learning untuk Meningkatkan Aktivitas Belajar Siswa pada Mata Pelajaran Ekonomi
items: Pengaruh Literasi Keuangan Terhadap Penggunaan Pembayaran Digital Pada Mahasiswa Pendidikan Ekonomi FKIP Universitas Riau
items: Pelatihan Pembuatan Wingko Untuk Mengembangkan Keterampilan Kader PKK Desa Kranji Paciran, Lamongan
items: Analisis Risiko Kesehatan Akibat Paparan Bahan Kimia Berbahaya Pada Lingkungan Kerja Industri: Literature Review
items: Ketergantungan Petani Sawit terhadap Hasil Panen dalam Pembiayaan Pendidikan Anak di Desa Danau Lancang
items: Pendekatan Integratif Toksikologi Industri, Higiene Industri, Dan K3 Dalam Mewujudkan Lingkungan Kerja Yang Aman Dan Sehat
items: Paparan Benzena terhadap Kesehatan Pekerja di Sektor Industri: Kajian Literatur
items: Analisis Lingkungan Pemasaran dalam Menentukan Strategi Pengembangan Usaha pada UMKM Pondok Al-Azka
items: Analisis Manajemen Sarana Prasarana Di SMA Negeri 2 Jonggol
items: Psikoedukasi Anti-Bullying: Strategi Penguatan Empati Untuk Meminimalisir Perundungan Di Lingkungan Remaja (Studi Kasus SDN Cipeucang 02).
items: Pengaruh Brand Ambassador Dan Strategi Marketing Terhadap Loyalitas Pelanggan (Studi Pada Boyband Neo Culture Technology Dream Produk Tostos Di Jakarta)
items: Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI
items: https://ojs.jaanur.com/index.php/khuzroh/article/view/182
items: Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka
items: Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin
items: Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro
items: Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools
items: Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi

Penggunaan Media Digital dalam Meningkatkan Motivasi Belajar Pendidikan Agama Islam
type: item
description: This study aims to analyze the role of digital media in enhancing students' learning motivation in Islamic Religious Education and to identify the supporting and inhibiting factors in its implementation. This research employed a qualitative approach using a library research method. Data were collected from books, scientific journals, research articles, and other relevant academic sources related to digital media and learning motivation. Data analysis was conducted through data reduction, data presentation, and descriptive conclusion drawing. The findings indicate that digital media positively influences students' learning motivation by providing attractive, interactive, flexible, and accessible learning experiences. Various digital learning tools, including educational videos, Learning Management Systems (LMS), e-books, educational applications, and online learning platforms, help students better understand Islamic Religious Education materials. Nevertheless, several challenges remain, such as limited technological infrastructure, unequal internet access, varying levels of teachers' digital competence, and the potential misuse of technology by students.
subject: Articles
  topic: section
subject: Digital Media, Learning Motivation, Islamic Religious Education, Educational Technology, Digital Learning.
  topic: keywords
creator: Rizqi Amalia
rights: Copyright (c) 2026 Rizqi Amalia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
starting page: 867
ending page: 881
doi: 10.65065/xfghks93

Strategi Pengembangan Bisnis Halal Dalam Perspektif Manajemen Bisnis Islam
type: item
description: Islamic business management serves as a fundamental framework for establishing business practices based on the values of the Qur'an and Sunnah, enabling organizations to achieve sustainability, competitiveness, and public welfare. This study employed a qualitative approach using a descriptive method through library research. Data were collected from various academic sources, including books, scholarly journals, and relevant documents discussing Islamic business management and halal business development. The data were analyzed through the processes of data reduction, data presentation, and conclusion drawing. The findings indicate that implementing halal business development strategies from the perspective of Islamic business management enhances business competitiveness, strengthens consumer trust, expands market reach, and promotes sustainable business growth based on Islamic values. The success of these strategies is influenced by the commitment of business actors to uphold the principles of honesty (ṣidq), trustworthiness (amanah), justice, transparency, and professionalism in all business activities. Therefore, integrating modern business strategies with the principles of Islamic business management is essential for supporting the growth of a competitive, sustainable halal industry that contributes to the welfare of society.
subject: Articles
  topic: section
subject: Islamic Business Management, Halal Business, Business Development Strategy
  topic: keywords
creator: Yuniarti Yuniarti
rights: Copyright (c) 2026 Yuniarti Yuniarti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
starting page: 854
ending page: 866
doi: 10.65065/nvrq9c94

Penerapan Akuntansi Syariah pada UMKM dalam Meningkatkan Kinerja Keuangan
type: item
description: Islamic accounting serves not only as a tool for recording financial transactions but also as an instrument for control and decision-making based on the principles of honesty (ṣidq), trustworthiness (amanah), justice ('adl), responsibility (mas'uliyyah), and public benefit (maslahah). Nevertheless, many MSMEs continue to face challenges in implementing Islamic accounting, including limited knowledge, inadequate human resource capabilities, and the lack of appropriate Sharia-compliant financial recording systems. This study aims to analyze the implementation of Islamic accounting in MSMEs and its contribution to improving financial performance. The study employs a qualitative approach using a library research method by reviewing books, scientific journal articles, government regulations, and other relevant literature. The data were analyzed using content analysis techniques through the processes of identifying, classifying, comparing, and interpreting previous findings from the perspective of Islamic accounting.
subject: Articles
  topic: section
subject: Islamic Accounting; Micro, Small, and Medium Enterprises (MSMEs); Financial Performance.
  topic: keywords
creator: Ahmad Syarwani
rights: Copyright (c) 2026 Ahmad Syarwani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
starting page: 841
ending page: 853
doi: 10.65065/74mvs485

Inovasi Manajemen Bisnis Syariah pada Era Ekonomi Digital
type: item
description: This study aims to analyze the implementation of Islamic business management principles in improving business performance and sustainability. Islamic business management is not only oriented toward material profit, but also emphasizes Islamic values such as justice, honesty, trustworthiness (amanah), and balance between worldly and spiritual interests.The research method used is a qualitative approach with a library research technique, which involves reviewing various relevant literature, books, and journals related to Islamic business management.The results of the study show that the implementation of Islamic principles in business management has a positive impact on improving business performance, particularly in terms of transparency, customer trust, and long-term business sustainability. In addition, Islamic business management is also able to create a more just economic system and avoid practices that harm one party, such as riba (usury), gharar (uncertainty), and maysir (gambling).Therefore, it can be concluded that the implementation of Islamic business management is highly relevant to be applied in facing modern economic challenges, especially in the current digital era.
subject: Articles
  topic: section
subject: Business Sustainability, Islamic Business Ethics, Islamic Business Management, Islamic Principles, Business Performance
  topic: keywords
creator: Ibnu Safari Rahman
rights: Copyright (c) 2026 Ibnu Safari Rahman (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
starting page: 831
ending page: 840
doi: 10.65065/gnkwa778

Peran Dewan Pengawas Syariah Dalam Meningkatkan Transparansi Laporan Keuangan
type: item
description: This study aims to analyze the implementation of the Sharia Supervisory Board's role in enhancing financial reporting transparency in Islamic financial institutions in South Kalimantan Province, identify the supporting and inhibiting factors affecting supervisory effectiveness, and develop a conceptual model of Sharia supervisory implementation. This study employed a qualitative approach using a field research design. Informants were selected purposively and consisted of Sharia Supervisory Board members, branch managers, operational managers, internal auditors, Sharia compliance officers, and financial reporting staff. Data were collected through in-depth interviews, observation, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing and verification. The findings indicate that Sharia supervision is implemented continuously through contract monitoring, Sharia compliance evaluation, and coordination with management to follow up supervisory recommendations.
subject: Articles
  topic: section
subject: Accountability; Competency; Financial Reporting Transparency; Sharia Compliance; Sharia Supervisory Board
  topic: keywords
creator: Dewi Anhavia
rights: Copyright (c) 2026 Dewi Anhavia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
starting page: 820
ending page: 830
doi: 10.65065/ptsh8112

Pergeseran Budaya Pernikahan: Faktor-Faktor Penyebab Wali Nasab Melakukan Taukil Wali Kecamatan Kalitengah, Lamongan
type: item
description: This study analyzes the cultural shift in marriage practices, specifically the high intensity of taukil wali (delegation of guardianship) by nasab guardians to third parties. While legally valid in Islamic jurisprudence, the growing tendency of guardians to avoid pronouncing the marriage vow reflects a shift in socio-religious behavior. This qualitative study, using a sociology of Islamic law approach, was conducted in Kecamatan Kalitengah, Kabupaten Lamongan. Data were gathered through in-depth interviews with KUA officials, marriage registrars, and guardians who delegated their authority. Findings reveal three primary drivers: psychological (anxiety and fear of error), educational (lack of understanding regarding the vows), and practical (the prevalence of "instant" culture and the belief that professional registrars ensure a secure process). This shift indicates a reduction in the substantive, spiritual role of the nasab guardian, who is increasingly viewed as a provider of formal legality rather than the primary actor in the sacred procession. The study concludes that revitalizing the guardian's active role is essential to maintaining the sanctity of marriage rituals..
subject: Articles
  topic: section
subject: Cultural Shift, Marriage, Nasab Guardian, Taukil Wali, Sociology of Islamic Law
  topic: keywords
creator: Deni Arifianto
creator: Imam Syahrul Mubarak
creator: Thomas Badrut Tamam
rights: Copyright (c) 2026 Deni Arifianto, Imam Syahrul Mubarak, Thomas Badrut Tamam (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-05
publication date: 2026-07-05
starting page: 811
ending page: 819
doi: 10.65065/24ffsf47

Strategi Advokasi Kesehatan Dalam Pencegahan Anemia Pada Remaja Putri Di Sumatera Utara : Literature Review
type: item
description: Anemia among adolescent girls remains a public health problem in North Sumatra, requiring effective health advocacy strategies to support prevention efforts. This study aimed to analyze health advocacy strategies for anemia prevention among adolescent girls in North Sumatra. A descriptive qualitative literature review was conducted using 10 scientific articles published between 2021 and 2026, identified through Google Scholar and national scientific journals. The findings showed that the main health advocacy strategies included health education, strengthening the Iron Supplementation Tablet (IST) program, promoting nutritious local foods, and multi-sectoral collaboration. These strategies improved knowledge, awareness, and preventive behaviors among adolescent girls. In conclusion, health advocacy is an essential strategy for anemia prevention and requires collaboration among stakeholders to ensure effective and sustainable prevention programs.
subject: Articles
  topic: section
subject: Anemia, Adolescent Girls, Health Advocacy, Anemia Prevention
  topic: keywords
creator: Anisah Fitri Rahmasari Harahap
creator: Cynthia Winanda
creator: Afzidan Lutfi Amaryu Marpaung
creator: Selamat Ariady Tampubolon
creator: Miftahurrahmah El Hayatli
rights: Copyright (c) 2026 Anisah Fitri Rahmasari Harahap, Cynthia Winanda, Afzidan Lutfi Amaryu Marpaung, Selamat Ariady Tampubolon, Miftahurrahmah El Hayatli (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-05
publication date: 2026-07-05
starting page: 799
ending page: 810
doi: 10.65065/pywkbz79

Implementasi Program Pengabdian Masyarakat Dalam Pencegahan Penyakit Tidak Menular Melalui Pemeriksaan Tekanan Darah dan Asam Urat
type: item
description: This community service program aims to raise public awareness of hyperuricemia risk factors through health screening, education, and community empowerment in adopting healthy lifestyle behaviors. The activities were conducted in Ngawi Regency, East Java, using an approach that included initial coordination, uric acid level testing, blood pressure and Body Mass Index (BMI) measurements, health education, and an evaluation of participants’ understanding. A total of 21 participants took part in the health screening. The results showed that 71.43% of participants were in the ≤55 age group, and the majority were employed (57.14%). Based on nutritional status, 42.86% of participants were obese and 28.57% were overweight. Blood pressure measurements showed that 61.90% of participants had high blood pressure, while 57.14% had high uric acid levels. Participants with high blood pressure had a higher average age compared to those with normal blood pressure. The educational sessions demonstrated an increase in participants’ understanding of risk factors for hyperuricemia, the importance of weight management, dietary adjustments, physical activity, and regular health check-ups.
subject: Articles
  topic: section
subject: Blood Pressure, Community Service, Noncommunicable Disease, Urid Acid, Screening
  topic: keywords
creator: Riska Fajar Fatony
creator: Annisa’ Arifatul Hikmah
creator: Elsa Tursina
creator: Trisakti Halimah Delimasari
creator: Muhammad Yusuf
rights: Copyright (c) 2026 Riska Fajar Fatony, Annisa’ Arifatul Hikmah, Elsa Tursina, Trisakti Halimah Delimasari, Muhammad Yusuf (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
starting page: 792
ending page: 798
doi: 10.65065/v24k1s04

Pelatihan Interaktif Literasi Keuangan Digital: Penggunaan QRIS dan Dompet Digital untuk UMKM
type: item
description: This community service activity aims to encourage the transformation of MSME financial management by improving digital financial literacy. The main focus is to increase understanding of digital payment systems such as QRIS and digital wallets (e-wallets) as safe, efficient, and modern transaction tools. The implementation method used is a combination of lectures or direct material delivery, interactive discussions, and direct practice (hands-on learning) through clinical simulations accompanied by the community service team. The results of the activity indicate that participants' initial understanding of digital technology is still relatively low due to limited access and information, but their interest in adopting the technology is very high. Through this interactive training, 90% of MSME participants found the training materials easy to understand. Furthermore, more than 85% of participants now feel more confident to start implementing QRIS and e-wallets. Therefore, it can be concluded that overall, this community service program has made a significant contribution to strengthening local economic independence, increasing financial inclusion, and encouraging sustainable digital transformation in Tapak Gedung Village, a partner village.
subject: Articles
  topic: section
subject: Digital Financial Literacy, QRIS, E-Wallet , MSMEs
  topic: keywords
creator: Deasy Emalia
creator: Madani Hatta
creator: Sriwidharmanelly Sriwidharmanelly
creator: Fenny Marietza
rights: Copyright (c) 2026 Deasy Emalia, Madani Hatta, Sriwidharmanelly Sriwidharmanelly, Fenny Marietza (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
starting page: 782
ending page: 791
doi: 10.65065/6epcc205

Pengaruh Strategi Pemasaran Digital TikTok Shop terhadap Kepuasan dan Keputusan Pembelian Konsumen
type: item
description: This article examines the influence of digital marketing strategies in TikTok Shop on consumer satisfaction and purchasing decisions. It uses a literature review approach, examining recent findings related to content appeal, influencer marketing, live streaming, and digital trust on social commerce platforms. The reviewed studies consistently show that digital marketing elements in TikTok Shop positively influence purchasing decisions, while consumer satisfaction is strengthened by service quality and clear product information. Furthermore, satisfaction plays a crucial role in repeat purchases and consumer loyalty. The findings suggest that the effectiveness of TikTok Shop lies not only in its promotional reach but also in its ability to create an engaging, informative, and trust-building shopping experience. Therefore, businesses using TikTok Shop should prioritize engaging content, responsive communication, credible influencers, and persuasive live shopping sessions to enhance customer satisfaction and purchasing decisions. The article concludes that digital marketing strategies are a determining factor in shaping consumer responses in TikTok Shop-based commerce.
subject: Articles
  topic: section
subject: Digital Marketing, Tiktok Shop, Consumer Satisfaction, Purchase Decision, Social Commerce
  topic: keywords
creator: Vira Annisa Salsabila
rights: Copyright (c) 2026 Vira Annisa Salsabila (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 773
ending page: 781
doi: 10.65065/bbv5zp94

Analisis Pengaruh Live shopping Terhadap Keputusan Pembelian Konsumen Pada Platform e-commerce di Era Digital
type: item
description: This study aims to analyze the influence of live shopping on consumer purchasing decisions on e-commerce platforms in the digital era. The rapid development of digital technology has changed consumer behavior in online shopping through e-commerce platforms. One of the growing digital marketing innovations is live shopping or live streaming commerce, which allows direct interaction between sellers and consumers during product promotion. The research method used is a literature review by examining various previous studies related to live shopping, digital consumer behavior, purchasing decisions, and e-commerce. Data were obtained from scientific journals, articles, and other relevant references accessed through Google Scholar. The results show that live shopping has a significant influence on consumer purchasing decisions. Factors such as direct interaction, consumer trust, promotional strategies including discounts, cashback, flash sales, and free shipping, as well as the communication style of live streaming hosts, play important roles in influencing consumer interest and purchasing decisions.
subject: Articles
  topic: section
subject: Live shopping, Purchasing Decision, E-commerce, Consumer Behavior, Digital marketing
  topic: keywords
creator: Putri Lailatul Mufarikha
rights: Copyright (c) 2026 Putri Lailatul Mufarikha (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 763
ending page: 772
doi: 10.65065/m0e60y09

Pengaruh Kemudahan Akses PayLater Terhadap Perilaku Konsumtif Mahasiswa Pada Era Transaksi Digital
type: item
description: This study aims to analyze the effect of easy access to PayLater on student consumer behavior in the digital transaction era. The study used a library research method with a qualitative descriptive approach. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and previous research relevant to the research topic. The results of the study indicate that easy access to PayLater, characterized by a simple registration process and payment flexibility, encourages students to make transactions more easily. This condition influences the increasing tendency of impulsive purchases and consumptive behavior. In addition, digital promotions, modern lifestyles, and the influence of social media also strengthen students' interest in making purchases. This study also found that financial literacy plays a significant role in controlling PayLater use. The better students' financial understanding, the lower their tendency to engage in consumptive behavior. Therefore, improving financial literacy is necessary so that PayLater can be used more wisely and responsibly.
subject: Articles
  topic: section
subject: PayLater, consumer behavior, students, financial literacy, digital transactions.
  topic: keywords
creator: Syarifatul Hidayah
rights: Copyright (c) 2026 Syarifatul Hidayah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 722
ending page: 732
doi: 10.65065/d8b4fe48

Efektivitas Penerapan Model Pembelajaran Jigsaw Melalui Pendekatan Deep Learning untuk Meningkatkan Aktivitas Belajar Siswa pada Mata Pelajaran Ekonomi
type: item
description: This study aims to determine the effectiveness of applying the jigsaw learning model through the deep learning approach in improving student learning activities in economics subjects at salah satu SMAN di Kabupaten Kampar. The problem underlying this research was the low learning activity of class X 1 students, characterized by lack of enthusiasm, minimal group collaboration, limited social interaction, low active participation, and reluctance to express opinions during learning. This study used a quantitative approach with a pre-experimental design (one group pretest-posttest). The sample consisted of 35 students of class X 1 selected using purposive sampling technique. Data were collected through questionnaires and observation sheets for both teacher and student activities. The research was conducted in three meetings from February to March 2026 on the topic of financial institutions. Data analysis employed descriptive statistics, the Shapiro-Wilk normality test, and the paired sample T-test using SPSS 25. Observational results showed a consistent increase in learning activity scores from 2.06 (51.50%, moderate category) in the first meeting, to 2.73 (68.25%, high category) in the second, and reaching 3.59 (89.75%, very high category) in the third meeting. Questionnaire results showed the pretest mean was 64.57, with 62.86% in the moderate category and 37.14% in the low category. After the intervention, the posttest mean rose to 94.51, with 82.86% achieving the high category and 8.57% the very high category. The paired sample T-test yielded a significance value of 0.000 (< 0.05), meaning H0 was rejected and Ha accepted. The application of the jigsaw learning model through the deep learning approach is statistically effective in improving student learning activities in economics and is recommended as an innovative alternative for economics teachers aligned with the national deep learning-based curriculum
subject: Articles
  topic: section
subject: Jigsaw Learning Model, Deep Learning Approach, Student Learning Activity, Economics Learning
  topic: keywords
creator: Vina Lelita
creator: Hendripides Hendripides
creator: Fenny Trisnawati
rights: Copyright (c) 2026 Vina Lelita, Hendripides Hendripides, Fenny Trisnawati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 754
ending page: 762
doi: 10.65065/vfwhpn65

Pengaruh Literasi Keuangan Terhadap Penggunaan Pembayaran Digital Pada Mahasiswa Pendidikan Ekonomi FKIP Universitas Riau
type: item
description: This study aims to analyze the influence of financial literacy on the use of digital payments among Economics Education students at the Faculty of Teacher Training and Education, University of Riau. This study employs a descriptive method with a quantitative approach. The study population consists of Economics Education students from the 2022–2024 cohorts, with a sample of 78 respondents determined using the Slovin formula and purposive sampling. Data collection was conducted through the distribution of a questionnaire using a Likert scale. The results indicate that financial literacy has a positive and significant effect on the use of digital payments among students. Students with a high level of financial literacy tend to be better able to understand, manage, and utilize digital payment services wisely, effectively, and responsibly in their daily transactions. The high usage of digital payments also indicates that students have been able to adapt to developments in financial technology in the digital era. Furthermore, financial literacy is a key factor supporting more purposeful financial behavior in the use of digital payment services
subject: Articles
  topic: section
subject: Financial Literacy, Digital Payment, Students
  topic: keywords
creator: Tiara Dzakiyah
creator: Mujiono Mujiono
creator: Hardisem Syabrus
rights: Copyright (c) 2026 Tiara Dzakiyah, Mujiono Mujiono, Hardisem Syabrus (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 743
ending page: 753
doi: 10.65065/jkaecq19

Pelatihan Pembuatan Wingko Untuk Mengembangkan Keterampilan Kader PKK Desa Kranji Paciran, Lamongan
type: item
description: Skills training is one way to develop human resources. Similarly, this community service activity—namely, a wingko-making training program—was organized to improve the skills of Family Empowerment and Welfare (PKK) cadres in Kranji Village, Paciran Subdistrict, Lamongan Regency, in making wingko, a culinary product that serves as a signature souvenir of Lamongan Regency. As a village located near religious and educational tourist areas, processed foods as souvenirs hold good economic prospects. This training method consists of planning and preparation, training implementation, and evaluation. The training was enthusiastically attended by the PKK cadres of Kranji Village and served to boost motivation while inspiring creative ideas to optimize the village’s potential and develop businesses by leveraging the skills they possess.
subject: Articles
  topic: section
subject: Training, Wingko Making, Family Empowerment And Welfare
  topic: keywords
creator: Erly Juliyani
creator: Pusvyta Sari
rights: Copyright (c) 2026 Pusvyta Sari, Erly Juliyani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 733
ending page: 742
doi: 10.65065/kt6etw70

Analisis Risiko Kesehatan Akibat Paparan Bahan Kimia Berbahaya Pada Lingkungan Kerja Industri: Literature Review
type: item
description: Exposure to hazardous chemicals in industrial work environments remains a critical issue due to its potential to cause various health risks among workers. This study aims to analyze health risks resulting from exposure to hazardous chemicals in industrial workplaces. The method used was a descriptive literature review of 10 scientific articles published between 2021–2025 from Google Scholar, SINTA, and Portal Garuda databases. The results indicate that exposure to chemicals such as benzene, ammonia, hydrogen sulfide (H₂S), and BTX (Benzene, Toluene, Xylene) presents low to moderate risk levels but still impacts health, particularly with long-term exposure. The identified effects include respiratory disorders, nervous system disturbances, and reproductive health issues. It is concluded that even below threshold limit values, exposure still poses risks, thus comprehensive control measures are needed through OHS implementation, proper use of PPE, and improved supervision
subject: Articles
  topic: section
subject: Chemical Exposure, Occupational Health Risk, Industrial Toxicology, Occupational Health And Safety (OHS), Industrial Work Environment
  topic: keywords
creator: Cynthia Winanda
creator: Anisah Fitri Rahmasari Harahap
creator: Nadia Aulia Putri Nasution
creator: Abdurrozzaq Hasibuan
rights: Copyright (c) 2026 Cynthia Winanda, Anisah Fitri Rahmasari Harahap, Nadia Aulia Putri Nasution, Abdurrozzaq Hasibuan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
starting page: 712
ending page: 721
doi: 10.65065/c0305919

Ketergantungan Petani Sawit terhadap Hasil Panen dalam Pembiayaan Pendidikan Anak di Desa Danau Lancang
type: item
description: This study aims to analyze the influence between palm oil plantation income on the allocation of child education financing. This study is a quantitative research using descriptive methods supported by literature study. The population used in this study was parents whose main income is from the palm oil sector, children who are still in education, live settled in Lancang Village, specifically Mandau road and own palm plantation. The data collection method used a survey and questionnaire distributed luring to 100 parents. The sampling technique was conducted using purposive sampling. The data analyzes used in this study were descriptive analysis and simple linear regression analysis. The results of the study indicate that there is a positive influence of between oil palm plantation income on the allocation of financing oil palm plantation owners’ children’s education.
subject: Articles
  topic: section
subject: Petani Sawit, Ekonomi Pedesaan, Pembiayaan Pendidikan, Hasil Panen, Ketergantungan.
  topic: keywords
creator: Dewi Astarina Sirait
creator: R.M Riadi
creator: Brilliant Asmit
rights: Copyright (c) 2026 Dewi Astarina Sirait, R.M Riadi, Brilliant Asmit (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
starting page: 699
ending page: 711
doi: 10.65065/mze2rq47

Pendekatan Integratif Toksikologi Industri, Higiene Industri, Dan K3 Dalam Mewujudkan Lingkungan Kerja Yang Aman Dan Sehat
type: item
description: The purpose of this study was to determine the increasing potential for occupational safety and health risks due to exposure to chemicals, physical factors, and unsafe working conditions. A partial approach to risk control is considered ineffective in addressing this complexity. This study aims to analyze the role and integration of industrial toxicology, industrial hygiene, and occupational safety and health (OHS) in creating a safe and healthy work environment. The method used was a literature study by reviewing various scientific sources in the form of journals, books, and reports from relevant international institutions. The results of the study indicate that industrial toxicology plays a role in understanding the impact of hazardous materials on health, industrial hygiene in identifying and controlling exposure, and OHS in managing risks systematically through a managerial approach. The integration of these three fields has been proven to provide a more comprehensive approach to occupational risk control.
subject: Articles
  topic: section
subject: Faktor Fisik, K3, lingkungan Kerja
  topic: keywords
creator: Abid Farhan
creator: Afzidan Lutfi Amaryu Marpaung
creator: Iswar Saputra Nasution
creator: Abdurrozzaq Hasibuan
rights: Copyright (c) 2026 Abid Farhan, Afzidan Lutfi Amaryu Marpaung, Iswar Saputra Nasution, Abdurrozzaq Hasibuan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
starting page: 689
ending page: 698
doi: 10.65065/hdc7za63

Paparan Benzena terhadap Kesehatan Pekerja di Sektor Industri: Kajian Literatur
type: item
description: Benzene exposure in industrial workplaces remains a major concern in occupational health due to its toxic and carcinogenic properties. This study aims to analyze the relationship between benzene exposure and health effects among workers in various industrial sectors. The method used was a literature review of peer-reviewed scientific articles published between 2021 and 2026 via the Google Scholar database. Articles meeting the inclusion criteria were then analyzed thematically to identify exposure levels, risk factors, and the resulting health impacts. The findings indicate that benzene exposure still occurs across various industrial sectors, with concentrations found both below and above established threshold levels. Even low-level exposure has the potential to cause observable biological effects, such as elevated biomarkers in workers. Risk levels are influenced by several factors, including exposure duration and intensity, tenure, and smoking habits. The resulting health impacts are multisystemic, including hematological disorders, impaired liver and kidney function, respiratory system disorders, and an increased risk of cancer. Additionally, variations in findings across studies indicate that workplace conditions, exposure measurement methods, and the effectiveness of control measures significantly influence the risk levels experienced by workers. In conclusion, benzene exposure remains a significant occupational health risk even at low concentrations. Therefore, more optimal and sustainable control efforts are needed, including routine monitoring, improvements in technical controls, and the consistent use of personal protective equipment to comprehensively protect workers’ health.
subject: Articles
  topic: section
subject: Paparan Benzena, Kesehatan Pekerja, Industri
  topic: keywords
creator: Josepin Karolina
creator: Rifqa Masry
creator: Windi Audina
creator: Abdurrozzaq Hasibuan
rights: Copyright (c) 2026 Josepin Karolina, Rifqa Masry, Windi Audina, Abdurrozzaq Hasibuan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
starting page: 677
ending page: 688
doi: 10.65065/x59xvm11

Analisis Lingkungan Pemasaran dalam Menentukan Strategi Pengembangan Usaha pada UMKM Pondok Al-Azka
type: item
description: This study aims to analyze the marketing environment of Pondok Al-Azka to identify strategic opportunities and threats affecting business sustainability in the competitive housing market of Makassar. A qualitative descriptive approach was employed, utilizing case study methods and data collection through in-depth interviews and direct observations. The research findings reveal that Pondok Al-Azka possesses a significant competitive advantage through a penetration pricing strategy and extensive parking facilities, which are crucial factors for the student segment. However, the business faces substantial external threats, including high dependence on the academic calendar of Universitas Negeri Makassar and a shift in consumer preferences toward digital connectivity. Analysis of the marketing mix indicates that while low rental costs maintain local stability, the lack of digital visibility limits broader market reach. The study concludes that Pondok Al-Azka is currently in a stable yet vulnerable position. To ensure long-term growth, the business must transition from conventional to hybrid marketing strategies by integrating digital visibility via Google Maps and providing Wi-Fi facilities. Internal management improvements regarding cleanliness and order are also essential to enhance service quality. These strategic steps are vital for maintaining student loyalty and competing with modern housing alternatives in the digital era.
subject: Articles
  topic: section
subject: Marketing Environment, MSMEs, Business Development Strategy, Digitalization, Makassar
  topic: keywords
creator: Nurhalizah Nurhalizah
creator: Luthfiyyah Luthfiyyah
creator: Alfitra Nurhikma B
creator: Muhammad Adriansyah
creator: Syafar Ahmad
rights: Copyright (c) 2026 Nurhalizah Nurhalizah, Luthfiyyah Luthfiyyah, Alfitra Nurhikma B, Muhammad Adriansyah, Syafar Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-29
publication date: 2026-03-29
starting page: 667
ending page: 676
doi: 10.65065/vanz2753

Analisis Manajemen Sarana Prasarana Di SMA Negeri 2 Jonggol
type: item
description: This study aims to analyze management of facilities at 2 Jonggol Public High School.. The availability and proper management of facilities and infastructures can create an effective, efficient, and conducive learning environment. The research method used was an approach through PLP (School Field Introduction) activities and an analysis of fascilities and infastructure management at 2 Jonggol Public High School, which includes planning, procurement, utilization, maintenance, and suvervision. Data were collected through observation, interviews, and documentation. The research subjects consist of the principal, vice principal, the division of facilities and infastructures, and educational staff. The result show that the management of facilities and infastructure at 2 Jonggol Public High School has been implemented quite well through the stages of planning, procurement, utilization, maintenance, and supervision. The planning process is carried out by indentifying school needs based on priorities and budget availibility. Procurement of facilities and infastructurse is conducted gradually in line with school development. The utilization of available facilities show improvement in supporting the learning process, although there are still obstacles in the aspects of maintenance and equal distribution of facility use
subject: Articles
  topic: section
subject: Management Of Educational Facilities, Educational Infrastructure, SMA Negeri 2 Jonggol
  topic: keywords
creator: Susan Ayu Sipa
creator: Rahmi Rahmi
creator: Hanan Zein Abdul Aziz
creator: Ahmad Jaelani
creator: Muhammad Royhan
creator: Muhtadin Muhtadin
creator: Muhammad Taufik Hidayatullah
rights: Copyright (c) 2026 Susan Ayu Sipa, Rahmi Rahmi, Hanan Zein Abdul Aziz, Ahmad Jaelani, Muhammad Royhan, Muhtadin Muhtadin, Muhammad Taufik Hidayatullah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 624
ending page: 629
doi: 10.65065/d8ka3w36

Psikoedukasi Anti-Bullying: Strategi Penguatan Empati Untuk Meminimalisir Perundungan Di Lingkungan Remaja (Studi Kasus SDN Cipeucang 02).
type: item
description: Bullying is a complex behavioral anomaly commonly found in the transitional phase of adolescent development, which risks degrading psychological stability and the educational atmosphere in educational environments. This community service initiative focuses on the application of anti-bullying psychoeducation as an instrument to strengthen the empathy capacity of 6th grade students at SDN Cipeucang 02. Through an experiential learning approach, this activity integrates participatory socialization, group dialogue, and prosocial behavior modeling. The program involved 120 students as subjects who were equipped with a comprehensive understanding of the categorization of bullying, whether physical, verbal, or relational. The outcome of this activity indicates an escalation of affective awareness, where participants are able to analyze the negative consequences of bullying and demonstrate strengthened empathy through simulation activities. Overall, this program facilitates the creation of a collective consensus to build a conducive school environment as a preventive measure in mitigating violence in early adolescence.
subject: Articles
  topic: section
subject: Anti-Bullying, Psikoedukasi, Empati, Remaja, Lingkungan Sekolah
  topic: keywords
creator: Aulia Zahrah
creator: Erni Fitriani
creator: Nurul Holisoh
creator: Asti Sutriani
creator: Eka Susanti
rights: Copyright (c) 2026 Aulia Zahrah, Erni Fitriani, Nurul Holisoh, Asti Sutriani, Eka Susanti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 615
ending page: 623
doi: 10.65065/87dd0556

Pengaruh Brand Ambassador Dan Strategi Marketing Terhadap Loyalitas Pelanggan (Studi Pada Boyband Neo Culture Technology Dream Produk Tostos Di Jakarta)
type: item
description: This study aims to find out and analyze how much influence Brand Ambassador and Marketing Strategy on Customer Loyalty in Tostos products by studying the NeoCulture Technology Dream (NCT Dream) band, especially in the Lotte Mall Avenue Jakarta area. This research method uses a quantitative approach with survey techniques through the distribution of questionnaires to 180 respondents. In this study, the data test uses a validity test, a reliability test, a classical assumption test in which there is a normality test, a multicollinearity test, and a heteroscedasticity test, then a multiple linear regression analysis test with a t test and an f test, as well as a determination coefficient test. The results of the study show that Brand Ambassadors have an effect on Customer Loyalty with a contribution of 7.8%. Marketing strategy also has a positive and significant influence with a contribution of 16.5%. Simultaneously, both variables exerted an influence of 16.6% on Customer Loyalty, where Marketing Strategy had a more dominant influence
subject: Articles
  topic: section
subject: Brand Ambassador, Marketing Strategy, Customer Loyalty, NCT Dream, Tostos.
  topic: keywords
creator: Sukarni Novita Sari
creator: Meishela Husna Dewi
creator: Juardi Juardi
rights: Copyright (c) 2026 Sukarni Novita Sari, Meishela Husna Dewi, Juardi Juardi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 600
ending page: 614
doi: 10.65065/bc1rxe78

Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI
type: item
description: This study aims to analyze institutional ownership, profitability, liquidity, and solvency on company value in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2024. The research method uses a quantitative approach with a causal design and uses secondary data from financial reports officially published by the IDX (www.idx.co.id) with data processing assisted by SPSS version 25. Company value is measured using price book value (PBV), institutional ownership is described by the percentage of institutional share ownership, profitability is measured by return on assets (ROA), liquidity by the current ratio (CR), and solvency by the debt to equity ratio (DER). The results of the study indicate that institutional ownership and profitability do not have a significant effect on company value. However, liquidity and solvency have a significant effect on company value. In conclusion ,indicates that investors in the insurance sector consider the company's ability to maintain financial stability and capital structure more than ownership structure and profits in determining company value
subject: Articles
  topic: section
subject: Kepemilikan Institusional, Profitabilitas, Likuiditas, Solvabilitas, Nilai Perusahaan
  topic: keywords
creator: Shafa Sabitananda Afifah
creator: Sri Purwaningsih
rights: Copyright (c) 2026 Shafa Sabitananda Afifah, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 587
ending page: 599
doi: 10.65065/j8mx6233

https://ojs.jaanur.com/index.php/khuzroh/article/view/182
type: item
title: Pengaruh Profitabilitas, Tax Incentive Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024)
description: Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0.
subject: Articles
  topic: section
subject: Penghindaran Pajak, Profitabilitas, Tax incentive, Corporate Social Responsibility
  topic: keywords
creator: Inggi Rengganis
creator: Sri Purwaningsih
rights: Copyright (c) 2026 Inggi Rengganis, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 577
ending page: 586
doi: 10.65065/rchg6n41

Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka
type: item
description: This research aims to identify the challenges faced by UT students in participating in blended learning and to explore the strategies used to overcome these challenges. The study employed a qualitative approach using a case study method. Data were collected through semi-structured interviews with seven active UT students who had experience in both online and face-to-face learning activities. The data were analyzed using thematic analysis based on the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings indicate that students encounter several major challenges, such as technical and internet connectivity problems, difficulties in accessing learning patforms, limited interactions, time management issues, and physical and mental fatigue, particularly among working students. To adress these challenges, students applied various adaptive strategies, including effective time management, anticipation of technical problems, improvement of self-regulated learnin, creation of a supportive learning environment, maintenance of physical and mental health, and strengthening of self-motivation. These findings suggest that the effectiveness of blended learning at Universitas Terbuka depends not only on institutional support and technological infrastructure but also on students learning readiness and adaptive strategies
subject: Articles
  topic: section
subject: Blended Learning, Learning Challenges, Learning Strategies, Universitas Terbuka
  topic: keywords
creator: Intan Amalia Putri
creator: Fenny Trisnawati
creator: Mujiono Mujiono
rights: Copyright (c) 2026 Intan Amalia Putri, Fenny Trisnawati, Mujiono Mujiono (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-16
publication date: 2026-02-16
starting page: 569
ending page: 576
doi: 10.65065/4mczn259

Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin
type: item
description: This study examines the effect of work environment, job stress, and work discipline on employee performance at the General Election Commission (KPU) of Bogor Regency. The objective is to analyze both the partial and simultaneous influence of these three variables on performance. The research uses a quantitative approach with a survey method. Data were collected from employees of KPU Bogor Regency using structured questionnaires and analyzed using multiple linear regression. The results show that the work environment, job stress, and work discipline simultaneously have a significant effect on employee performance. The significance values for the work environment, job stress, and work discipline indicating that each variable individually contributes to improving or decreasing employee performance. These findings demonstrate that a supportive work environment, well-managed job stress, and strong discipline are crucial determinants of employee performance at KPU Bogor Regency. The study concludes that improving organizational conditions related to these factors will enhance employee performance and support the effectiveness of public service institutions
subject: Articles
  topic: section
subject: Environment, Job Stress, Work Discipline, Employee Performance
  topic: keywords
creator: Ali Yapi
creator: Yuridistya Primadhita
creator: Anggraita Primatami
creator: Idham Maulana Oktora
rights: Copyright (c) 2026 Ali Yapi, Yuridistya Primadhita, Anggraita Primatami, Idham Maulana Oktora (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 560
ending page: 568
doi: 10.65065/9qs0xb17

Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro
type: item
description: This research was conducted ad Fazia Beauty Metro. The aim of this study was to examine how Human Resource Management (HRM) plays a role in improving employe performance. This qualitative descriptive research presents data systematically, factually, and accurately. This purpose of this study is to descive and document the events and phenomena occurring in the field. To collect data, observation, interviews, and documentation were used, and the researcher employed source triangulation to verify the accuracy of the data and draw conclusions. The research results indicate that the recruitment process, job training, and appreciation are some of the human resource management strategis used by Fazia Beauty Metro to improve employe performance. Conversely, HR management at Fazia Beauty Metro faces challenges. This challenge comes from both internal company sources and external sources.
subject: Articles
  topic: section
subject: Manajemen Sumber Daya Manusia, Strategi, Faktor Penghambat.
  topic: keywords
creator: Denny Kurniawan
creator: Sastya Putri
rights: Copyright (c) 2026 Denny Kurniawan, Sastya Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 551
ending page: 559
doi: 10.65065/abjhp819

Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools
type: item
description: Literacy is an important skill for facing the challenges of the times. This study aims to determine how the principal of the school strives to improve the literacy of students at the MA Unggulan Al Imdad Yogyakarta Islamic boarding school, as well as the supporting and inhibiting factors. This study uses a descriptive qualitative approach, with a case study to identify and describe the experiences of madrasah principals in fostering a culture of literacy at Madrasah Aliyah Unggulan Al Imdad. Data collection methods include interviews, observation, and documentation. The results of the study show that the efforts made include developing madrasah flagship programs (tahfidzul Qur'an, reading classical Islamic texts, proficiency in Arabic, proficiency in English) and developing pro-literacy extracurricular activities (journalism, literature classes, research assistance, literacy competitions, and publication of works). Supporting factors for these literacy cultivation efforts included the enthusiasm of madrasah residents in literacy activities, support and cooperation with stakeholders both inside and outside the madrasah environment who were able to motivate them to improve literacy and produce works, and the availability of equipment and infrastructure to support pro-literacy extracurricular activities. Meanwhile, the inhibiting factors include: limited budget, limited time for literacy program mentoring, and the lack of integration of literacy learning in madrasahs and Islamic boarding schools. There is a lack of varied, high-quality reading materials, no guidance on how to use technology more effectively, and literacy policies and programs are not yet systematically and sustainably organized.
subject: Articles
  topic: section
subject: Literacy Culture, Students, Madrasah, Islamic Boarding Schools
  topic: keywords
creator: Pusvyta Sari
creator: Mar’atul Uliyah
creator: Ahmad Murod
rights: Copyright (c) 2026 Pusvyta Sari , Mar’atul Uliyah, Ahmad Murod (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 539
ending page: 550
doi: 10.65065/bhte4259

Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi
type: item
description: This study aims to determine the application of audit practicum in assessing the reliability of Accounting Information Systems and identifying audit risks that may arise. The method is through a literature review and analysis of the results of audit practicum activities, with data sourced from audit textbooks, scientific journals, and literature. The results of the discussion indicate that the systematic application of audit procedures, including system understanding, internal control evaluation, compliance testing, substantive testing, and audit risk assessment, plays an important role in assessing the level of reliability of Accounting Information Systems. Based on the results of the evaluation, it can be concluded that the reliability of Accounting Information Systems is greatly influenced by the effectiveness of internal controls and the level of compliance with established procedures, and audit practicum can improve students' understanding of the actual audit process
subject: Articles
  topic: section
subject: Praktikum Audit, Sistem Informasi Akuntansi, Keandalan Sistem, Risiko Audit
  topic: keywords
creator: Lili Muslimah
creator: Herlini Herlini
rights: Copyright (c) 2026 Lili Muslimah, Herlini Herlini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 529
ending page: 538
doi: 10.65065/fvfd2348