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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Bimbingan dan Konseling Ar-Rahman Aptisi Transactions on Technopreneurship (ATT) Jurnal Penelitian dan Pengkajian Ilmu Pendidikan: e-Saintika JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Dharma Bhakti Ekuitas Jurnal Sosial dan Teknologi Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Journal of Accounting Inaba Banking & Management Review Journal on Mathematics Education Media Pendidikan Matematika
Hamdani, Deni
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Bukti yang Membuktikan dan Bukti yang Menjelaskan dalam Kelas Matematika Hamdani, Deni; Junaidi, J.; Novitasari, Dwi; Salsabila, Nilza Humaira; Tyaningsih, Ratna Yulis
Jurnal Penelitian dan Pengkajian Ilmu Pendidikan: e-Saintika Vol. 4 No. 2: July 2020
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/e-saintika.v4i2.253

Abstract

Tujuan penelitian ini adalah mendeskripsikan secara komprehensif perbedaan bukti yang membuktikan dan bukti yang menjelaskan berdasarkan pertimbangan implikasi kedua bukti tersebut sebagai dasar konstruksi penalaran dan bukti dalam matematika. Kajian dijalani dengan kegiatan menguraikan perbedaan spesifik antara keduanya serta memberikan contoh kasus kedua bukti, dan memberikan justifikasi atas pentingnya pengenalan kedua bukti dalam kelas matematika. Kedua bukti digambarkan dengan permasalahan konsep barisan bilangan ganjil. Bukti yang membuktikan hanya menunjukkan dengan menggunakan induksi matematis, sementara bukti yang menjelaskan menunjukkan dengan bukti Gauss, representasi geometrik bangun titik, dan garis zig-zag. Perbedaan antara keduanya tampak pada pemberian alasan yang berasal dari bukti itu sendiri. Hasil kajian mengindikasikan bahwa peran bukti dalam kelas matematika pada tingkat perguruan tinggi adalah membuktikan/meyakinkan, pada tingkat menengah atas adalah membuktikan dan menjelaskan, dan pada tingkat sekolah menengah pertama dan dasar peran utamanya adalah menjelaskan. Akibatnya bukti matematis tidak hanya membuktikan/menyakinkan, melainkan juga menjelaskan. Karenanya penting mempertimbangkan implikasi bukti dalam kurikulum matematika di sekolah, serta perlunya menyajikan bab materi kepada mahasiswa pendidikan matematika tidak hanya bukti yang membuktikan, melainkan juga bukti yang menjelaskan.Proofs that Prove and Proofs that Explain in Mathematics ClassroomAbstractThe purpose of this study was to comprehensively describe the differences of the proofs that prove and proofs that explain based on the consideration of the implications of the two proofs as the basis for the construction reasoning and proofs in mathematics. The study was undertaken with the activity of describing the specific differences between the two and providing examples of cases of both proofs; and provide justification for the importance of introducing both proofs in mathematics classrooms. Both proofs are illustrated by the problem of the odd number sequence concept. Proofs that prove is only shown using mathematical induction, while proofs that explain shows with Gaussian proof, a geometric representation of point shape, and zigzag line. The difference between the two appears to be the reasoning that comes from the proof itself. The results of the study indicate that the role of proof in mathematics classes at the tertiary level is proving/convincing, at the senior secondary level it is proving and explaining, and at the junior and elementary school level its main role is explaining. As a result, mathematical proof does not only prove/convince, but also explain. It is therefore important to consider the implications of proof in the mathematics curriculum in schools, as well as the need to present chapter materials to mathematics education students not only proofs that prove but also proof that explain.
Pengaruh Modal Kerja, Biaya Operasioanal, Biaya Promosi, Dan Penjualan Terhadap Laba Bersih: (Studi Kasus pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2022) Shabrian, Mochammad; Hamdani, Deni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2260

Abstract

This study seeks to examine the impact of various factors, including working capital, operating expenses, promotional expenses, and sales, on the net profit of pharmaceutical companies on the Indonesia Stock Exchange from 2015 to 2022. Using secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange, this study utilized multiple regression analysis facilitated by statistical software. The findings indicated that working capital, operating expenses, and promotional expenses exerted a significant positive influence on net profit, while sales showed no significant influence on net profit. However, collectively, all the variables examined in this study contributed to 93.3% of the variance in net profit, highlighting their important role in determining the net profit of pharmaceutical companies. These results underscore the importance of effectively managing working capital, operating expenses, and promotional expenses to improve the financial performance of pharmaceutical companies. From a practical standpoint, this study underscores the importance for pharmaceutical management to develop strategies that focus on optimizing working capital, operational efficiency, and promotional expenses to improve net profit and overall financial performance. Therefore, this study enriches the understanding of the factors that influence the financial performance of pharmaceutical companies in the Indonesian capital market.
The IMPACT OF RETURN ON ASSET, DEBT TO EQUITY RATIO AND INVENTORY TURNOVER ON EFFECTIVE TAX RATE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE: Case Study on Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Hamdani, Deni; Prastiyanti, Tamara
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.12

Abstract

  The purpose of this study was to determine the effect of Return on Assets, Debt to Equity Ratio, and Inventory Turnover on the Effective Tax Rate with Financial Distress as an Intervening Variable. The research uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, determination coefficient tests, and multiple correlation tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Return on Assets has an effect on the Effective Tax Rate. (2) Debt to Equity Ratio has no effect on Effective Tax Rate. (3) Inventory Turnover has no effect on the Effective Tax Rate. (4) Return on Assets has no effect on Financial Distress. (5) Debt to Equity Ratio has an effect on Financial Distress. (6) Inventory Turnover has an effect on Financial Distress. (7) Financial Distress has no effect on the Effective Tax Rate. (8) Return on Assets, Debt to Equity Ratio and Inventory Turnover have a simultaneous effect on the Effective Tax Rate with Financial Distress as an intervening variable.
THE INFLUENCE OF GOOD GOVERNANCE, COMMUNITY PERCEPTION AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF PUBLIC SERVICES: Study at Cidamar Village Office, Cianjur Regency Yono, Yono; Hamdani, Deni
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.127

Abstract

The purpose of this study was to determine the effect of good governance, public perception and internal control system on the quality of public services. The data was collected through interviews, field research and library techniques as well as distributing questionnaires to 96 respondents. Sampling using non-probability sampling with purposive sampling. To measure the influence of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination and hypothesis testing. Data processing using the application of Statistical Product and Service Solution version 25. The results showed that hypothesis testing (t test) obtained the results: (1) Good governance affects the quality of public services where count is -2.096 smaller than table -1.293 with a significance level of perception of 0.04 <0.05 (2) Public affects the quality of public services where count is 8.037 greater than table 1.293 and a significance value of 0.00 <0.05 (3) Government Internal Control System affects the quality of public services where count is 1.361 greater than table 1.293 and a significance level of 0.108>0.05. The results of hypothesis testing (f test) of good governance, public perception, and internal control systems affect the quality of public services where count is 25.829 which is greater than table 2.70 with a significance level of 0.000 <0.05.
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI, HARGA JUAL DAN STRATEGI PEMASARAN BAGI PERAJIN TAS RANSEL DI DESA SANGKAN HURIP KABUPATEN BANDUNG Homan, Hery Syaerul; Hamdani, Deni; Willy, Siska
Jurnal Dharma Bhakti Ekuitas Vol. 5 No. 2 (2021): Jurnal Dharma Bhakti
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v5i2.356

Abstract

Pelatihan perhitungan biaya produksi, penetapan harga jual dan strategi pemasaran ini ditujukan untuk memberikan pemahaman kepada mitra dalam menghitung biaya produksi berdasarkan pesanan, menentapkan harga jual dan menerapakan strategi pemasaran yang tepat. Lokasi pelatihan dilakukan di tempat usaha perajin tas ransel di Desa Sangkan Hurip Kabupaten Bandung Jawa Barat. Pelatihan ini dilakukan dengan menggunakan metode ceramah dan studi kasus terapan sebanyak 8 sesi pelatihan pada bulan Februari hingga Maret 2020 dengan durasi 90 menit setiap sesinya. Peserta pelatihan diajarkan materi mengenai konsep dasar biaya dan klasifikasinya, perhitungan biaya produksi berdasarkan pesanan, metode dalam penetapan harga jual dan strategi pemasaran yang dapat diterapkan oleh mitra dalam menjalankan usahanya. Pelatihan berhasil diikuti oleh mitra hingga selesai dengan tingkat pemahaman yang baik berdasarkan evaluasi pada post-test yang dilaksanakan di setiap pertemuan. Penulis menyarankan agar mitra dapat menerapkan hasil pelatihan ini secara konsisten sehingga dapat mengetahui besarnya laba-rugi yang diperoleh serta dapat meningkatkan usahanya dengan menerapakan strategi pemasaran yang tepat.
The Analysis of Raw Material Control using the Economic Order of Quantity (EOQ) Method in Teng-teng Mulyati Home Industry Virginia, Tiara Rahma; Hamdani, Deni
Banking & Management Review Vol. 12 No. 1: Banking & Management Review
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/bmr.v12i1.736

Abstract

Introduction/Main Objectives: The purpose of this study was to analyze raw material inventory control with Economic Order Quantity (EOQ) method for helping the company to control the inventory of raw material by looking for how much raw material the rice must be ordered so that the company does not experience shortages and advantages in its raw materials, so the inventory in the company is optimal. Finding/Results: The result showed that Economic Order Quantity (EOQ) is the appreciate and can optimize the supply of special vehicle raw material in home industry Teng-teng Mulyati compared with the existing policies in the company, using the Economic Order Quantity (EOQ) method the order quantity becomes 682 kg with 1 time the order frequency, Safety Stock 679,98 kg, Reorder Point 718,61 kg, Maximum Inventory 1.361,98 kg, so the Total Inventory Cost is Rp. 174.539,39. Conclusion: This method can be a company reference in controlling the inventory of raw material and by using this method the company obtains cost savings between calculations based on company policy and the Economic Order Quantity (EOQ) method.
Peningkatan Keterampilan Komunikasi Mahasiswa Sosiologi Melalui Efikasi Diri yang Baik Putra, Fadli Padila; Rahmawati, Riska; Hamdani, Deni
Jurnal Bimbingan dan Konseling Ar-Rahman Vol 10, No 1 (2024): June
Publisher : UPT Publikasi dan Pengelolaan Jurnal Universitas Islam Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jbkr.v10i1.14076

Abstract

This study aims to find the relationship between self-efficacy and communication skills possessed by Sociology Study Program students. The hypothesis put forward in this study is that there is a positive relationship between self-efficacy and student communication skills, with the assumption that the stronger the self-efficacy, the stronger the student's communication skills and vice versa. The research method used is correlational quantitative. The sample in this study was 31 students and the population was students of the Sociology Study Program, Faculty of Social Sciences and Humanities. The results of the study found a relationship between self-efficacy and student communication skills with Sig. (2-tailed) = 0.000 and the Pearson correlation is 0.748. These results prove that there is a relationship between self-efficacy and student communication skills, and the relationship is positive. This implies that the higher the value of self-efficacy, the value of communication skills will also increase and vice versa. It is recommended that future researchers explore the level of self-efficacy and communication skills in more diverse populations._____________________________________________________________Penelitian ini bertujuan untuk menemukan hubungan antara efikasi diri dengan keterampilan komunikasi yang dimiliki mahasiswa Prodi Sosiologi. Hipotesis yang diajukan dalam penelitian ini adalah terdapat hubungan yang positif antara efikasi diri dengan keterampilan komunsikasi mahasiswa, dengan asumsi semakin kuat efikasi diri maka semakin kuat kemampuan komunikasi mahasiswa dan sebaliknya. Metode penelitian yang digunakan adalah kuantitatif korelasional. Sampel dalam penelitian ini sebanyak 31 mahasiswa dan populasinya adalah mahasiswa Program Studi Sosiologi UIN Sunan Kalijaga Yogyakarta. Hasil penelitian menemukan adanya hubungan antara efikasi diri dan kemampuan komunikasi mahasiswa dengan Sig. (2-tailed) = 0,000 dan korelasi Pearson adalah 0,748. Hasil ini membuktikan bahwa ada hubungan antara efikasi diri dengan keterampilan komunikasi mahasiswa, dan hubungannya positif. Hal ini mengandung arti bahwa semakin tinggi nilai efikasi diri maka nilai keterampilan komunikasi juga akan meningkat begitu pula sebaliknya. Direkomendasikan kepada peneliti selanjutnya untuk mengeksplorasi tingkat efikasi diri dan keterampilan komunikasi pada populasi yang lebih beragam.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MINING SECTOR : A FINANCIAL PERFORMANCE APPROACH Insani, Natasya; Hamdani, Deni; Ulayya, Ulilla
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1095

Abstract

Obtaining the greatest profit or profit with the fewest expenses is the primary objective of any business. Companies frequently ignore the effects of their operations in the workplace, such as the social and environmental repercussions that lead to interpersonal disputes. Consequently, locals frequently express their displeasure with the company's administration through protests and rallies. With a focus on mining businesses, this study seeks to demonstrate the partial and simultaneous influence of public share ownership, debt to equity ratio, company size, and net profit margin on CSR disclosure. A quantitative technique combining a descriptive and verification methodology was employed in this study. Multiple linear regression analysis was used for the statistical testing; at a significance level of 0.05, the f-test and the t-test were used to evaluate simultaneous effects and partial effects, respectively. The findings, It has been demonstrated through statistical testing that public shareholders, debt to equity ratio and company size has significantly and favourably affects corporate social responsibility disclosure. It has been only net profit margin has little bearing on corporate social responsibility disclosure. Simultaneous, firm size, net profit margin, debt-to-equity ratio, and public shareholders affect corporate social responsibility disclosure.
Causes of proof construction failure in proof by contradiction Hamdani, Deni; Purwanto; Sukoriyanto; Anwar, Lathiful
Journal on Mathematics Education Vol. 14 No. 3 (2023): Journal on Mathematics Education
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/jme.v14i3.pp415-448

Abstract

Failure to deduce false suppositions in proof by contradiction is still considered “more difficult” than proving the conditional to in proof by contraposition. This study aims to identify the types of proof construction failures based on the action steps of proof by contradiction, then offer a framework of construction failure hypothesis specifically used in proof by contradiction. The research data were collected and analyzed from the work of students who have agreed to be research participants, a total of 83 students. The results of the analysis of student work successfully identified four types of failures, namely formulating suppositions, constructing and manipulating suppositions, identifying contradictions, and disproving suppositions. These four types of failures then became the material for the development of the hypothesis framework of a failure to construct proof by contradiction, which consists of 17 hypothesis nodes divided into three main hypotheses, namely: operational (action), affective (emotional), and foundational (logical reasoning). The failure hypothesis framework justifies that the sources of the failure of proof construction in proof by contradiction are understanding of the act of producing a proof by contradiction, emotionality towards the coherence of the construction steps, disproving suppositions, beliefs, use of appropriate definitions-theorems and axioms, and cognitive tension in proof by contradiction; and formal logic of the act of producing a proof by contradiction, as well as differences in the underlying logic with other acts.
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Co-Authors Dayan Hakim Natigor Dwi Novitasari Febriyanti, Diah Ferry Kosadi Homan, Hery Syaerul Insani, Natasya Junaidi, J. Karlina, Ai Lathiful Anwar Nurhalisa, Silvi Prastiyanti, Tamara Purwanto Putra, Fadli Padila Riska Rahmawati Salsabila, Nilza Humaira Shabrian, Mochammad Siska Willy Sofiati, Nunung Ayu Subanji Subanji Subarna , Ayi Sukoriyanto Sutisna Sutisna Syarif, Devyanthi Ulayya, Ulilla Virginia, Tiara Rahma Yono, Yono Yoyo Sudaryo Yulis Tyaningsih, Ratna