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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Bisnis EL-MUHASABA Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Neo-Bis Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Teknologi Informasi dan Manajemen (JATIM) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Multidisciplinary Research Jurnal Akuntansi
Ardi Hamzah
Universitas Trunojoyo Madura
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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MODEL PENGEMBANGAN KURIKULUM DAN STRATEGI PEMBELAJARAN PENDIDIKAN TINGGI AKUNTANSI BERBASIS SOSIOLOGI KRITIS, KREATIVITAS, DAN MENTALITAS ARDI HAMZAH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.241 KB)

Abstract

Curriculum of accounting in higher education level in Indonesia hasbeen stagnant, static, and materiality oriented. It is said to be staticbecause the curriculum does not contain creativity aspect. Furthermore,mentality values, such as honesty and fairness are still hardly found inthe curriculum.The development of critical sociology, creativity, and mentality-basedcurriculum must be supported by strategy that not only consists oftheoretical explanation, but also innovative learning strategies. Aninnovative learnings strategy helps creativity involving student directly inthe whole learnigs process.
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS, SOLVABILITAS DAN INVESTMENT OPPORTUNITY SET DALAM TAHAPAN SIKLUS KEHIDUPAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ) TAHUN 2001 – 2005. ARDI HAMZAH
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The objective of this research is to analysis of liquidity, profitability, activity andsolvency ratios on investment opportunity set (IOS) in the stages of life cycle ofmanufacturing firms that are listed on the Jakarta Stock Exchange. The sample of the studyare manufacture firms listed on the Jakarta Stock Exchange that distributed dividendsuccessively in 2001 – 2005. Sample size consists of total is 135 firms.This study indicates that on the start-up stage, activity and solvency ratios have effecton IOS. On the initial expansion stage, activity ratio has effect on IOS and on the finalexpansion no ratio has effect on IOS. For mature and decline stages, also no ratio has effecton IOS. Therefore, financial ratios can be used manufacture firm analysis tools at start-upand initial expansion stages, but not at final expansion, mature and decline stages.
Analisis Faktor-Faktor Internal Dan Eksternal Terhadap Persaingan Bisnis (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia 2002 – 2007) Ardi Hamzah
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 3 (2009): Jurnal Manajemen Teori dan Terapan - Desember 2009
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.9 KB) | DOI: 10.20473/jmtt.v2i3.2387

Abstract

This research objectives were to analysis the internal and external factors on business competition, both simultaneously and partially. This research done with quantitative approach. The population in this research were food and beverage firms listed in Indonesia Stock Exchanges. This research samples were manufacture firms listed in Indonesia Stock Exchanges period 2002 – 2007. Technique of taking the samples done with purposive sampling, namely firm manufacture have not negative earnings and equity for 2002 – 2007. Analysis technique done with statistic descriptive and examination regression, both simultaneously and partial regression. The result of this research without and with lag showed simultaneously internal and external variables have significant effect on business competition. For partial examination without lag showed human resources and marketing, production and finance (equities) had significant effect on business competition, while finance (liabilities), economic development, and outstanding money amount had not significant effect on business competition. In this matter indicated that human resources, marketing, production and finance especially at equities necessarily concerned related with business competition. For partial examination with lag-1 show human resources, marketing, and finance (equities) had significant effect on business competition, while production, finance (liabilities), economic development and outstanding money amount had not significant effect on business competition. In this matter indicating that human resources, marketing, and finance necessary concerned at future business competition.
Analisis Karakteristik Perusahaan Dan Ekonomi Makro Pada Return Saham Syariah Dan Non Syariah Ardi Hamzah
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p70-86

Abstract

AbstractThe objectives of this paper are to determine, to examine, and to test whether firm characteristic and macro economics are the important discriminators for return of syariah and non syariah stock; to determine whether there are any differences in return of some syariah and non syariah stock; to determine and to test whether there is a relationship between return and firm characteristic and macro economis in some syariah and non syariah stock. The total sample is 300 stock that were taken each from 150 for syariah stock and 150 for non syariah stock for period 2005 2009. The study also showed that there is a difference in return between syariah and non syariah stock. Finally,with regression analysis indicated that partially price book value, price earnings ratio, and kurs rupiah on dollar significantly effect on return of syariah stock, while for return of non syariah stock only kurs rupiah on dollar that significantly effect on return of non syariah stock. For testing with simultant regression indicate firm characteristic and macro economics significantly effect on return of syariah stock, while at return of non syariah stock not significantly effect.
DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ardi Hamzah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.370

Abstract

The objectives of this research are to examine prediction power of tax, earnings, and cash flow on future tax with firms size namely asset total and sales value as control variable. The samples of data are manufactur firm that listed in Indonesia Stock Exchange in period 2003 – 2008. Data total is 270 firm that fulfill requirement namely have not negative tax, earnings, and cash flow. The source of data is Indonesian Stock Exchange. Technic of data gathered is purposive sampling. Independent variables are taxt-1, earningst-1 and cash flowt-1, while control variables are firm size namely asset total dan sales value. Dependent variable is taxt. The analysis that use in this research is statistic descriptif and regression test. The result of this research indicate that partially earnings, cash flow, and firm size namely asset total and sales value have significantly effect on tax future, while tax have not significantly effect on future tax. For examining simultantly indicate that tax, earnings, cash flow, and firm size have significantly effect on future tax. The prediction power earnings on future tax better than cash flow and tax. 
Mengungkap Dan Menguji Keaslian Bukti Digital Pada Kejahatan Cybercrime Dengan Metode Digital Forensic Research Workshop Imam Wahyudi; Arif Muntasa; Muhammad Yusuf; Ardi Hamzah
Jurnal Aplikasi Teknologi Informasi dan Manajemen (JATIM) Vol 2 No 2 (2021): Jurnal Aplikasi Teknologi Informasi dan Manajemen (JATIM) Oktober 2021
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/jatim.v2i2.1068

Abstract

Bukti pada dasarnya memiliki dua jenis yaitu digital dan fisik. Dimana bukti digital memiliki karakteriskti kerentanan, mudah dihapus, dihilangkan, serta diubah oleh karena itu perlu sebuah cara khusus dalam penanganan bukti digital berkaitan dengan maraknya cyber crime. Salah satu kasus mengenai cyber crime adalah berita hoax yang disajikan dengan gambar ataupun informasi yang sudah direkayasa sehingga diperlukan pencegahan dan investigasi lebih lanjut.Artikel ini bertujuan untuk mengungkap bukti yang dihapus pada direktori flashdisk dan menguji keaslian bukti tersebut dengan menggunakan metode Digital Forensic Research Workshop (DFRWS). Alat analisis yang digunakan menggunakan Forensic Tool Kit (FTK) Imager yang memiliki fungsi untuk merecovery file yang telah dihapus dan JPEGSNOOP memiliki fungsi untuk mendeteksi dan menguji apakah gambar atau foto tersebut original atau telah dilakukan rekayasa. Hasil dari penelitian ini menunjukkan bahwa pengujian dan validasi mengenai bukti digital berupa gambar mendapatkan hasil yang baik yaitu bukti dapat ditemukan dan dikembalikan dengan bentuk yang sama serta telah didapatkan informasi mengenai originalitasnya.
Studi Litelatur: Peningkatan Kinerja Digital Forensik Dan Pencegahan Cyber Crime Risky Mezi Muria; Arif Muntasa; Muhammad Yusuf; Ardi Hamzah
Jurnal Aplikasi Teknologi Informasi dan Manajemen (JATIM) Vol 3 No 1 (2022): Jurnal Aplikasi Teknologi Informasi dan Manajemen (JATIM) April 2022
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/jatim.v3i1.1422

Abstract

The more complex a problem that arises due to an ease in information technology makes cyberattacks increasingly dangerous and dangerous for systems within a country or entity. Crimes thatarise must be detected and a preventive action taken immediately so that no party is harmed for atechnological crime. This study aims to find various methods to review and investigate cyberattacks for security in digital forensics and can provide input and additional insight to all partiesincluding investigators or practitioners and users in the field of digital forensics about variousmethods that can be used to detect and prevent cyber attacks. This research was conducted byconducting a literature study of various studies on cyber attacks. The research method used isdescriptive qualitative method by taking data from literacy studies on research on cyber attacks.The results of the literature study show that the factors that can improve the performance of digitalforensics are the Digital Forensics Framework For Reviewing And Investigating Cyber Attacks(D4I), holistic digital organization, biometric authentication with image forensics schemes, largescale interconnection systems, LSS control architecture, system network control (AE-Safe), DigitalForensic Readiness Index (DiFRI), LEChain, Verification Of Digital Evidence (VODE)Framework, Capsule of Digital Evidence (CODE), The Phase-oriented Advice and ReviewStructure (PARS), IEEE-system 14 and IEEE-39 stability control, Cyber-Physical System (CPS),STPA-SafeSec, Digital Evidence Reporting and Decision Support (DERDS), ExperDF-CM modeland Argumentation-Based Reasoner (ABR)
ANALISIS PENGARUH PAD, DAU, DAK, DAN BELANJA PEMBANGUNAN TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN, DAN PENGANGGURAN: PENDEKATAN ANALISIS JALUR Setiyawati, Anis; Hamzah, Ardi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose o f this research is to examine directly the effect of region original revenue, general fund allocation, specific fund allocation, and capital expenditure on economic growth; to examine directly the effect of economic growth on poverty and unemployment; and to examine indirectly the effect of region original revenue, generalfund allocation, specific fund allocation, and capital expenditure on poverty and unemployment. The samples of study are region expense and revenue budget in 2001 - 2005 at 38 municipal The result of study with regression was indicated that region original revenue and generalfund allocation have directly significant effect at level 0,01 on the economic growth, economic growth have directly significant effect at level 0.01 on the poverty, and the unemployment, the region original revenue and general fund allocation have indirectly significant effect on the poverty and the unemployment.
VARIABEL ANTESEDEN DAN KONSEKUENSI PEMANFAATAN SISTEM INFORMASI (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN DI PULAU MADURA) Ellyana, Denovita Dwi; Redy, Achyar; Hamzah, Ardi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this research are (I) to give an empirical evidence that performance expectation, effort expectation, social factors, fit on tasks and conditions which facilitating user will affect the level o f interest in usage o f information system, and (2) to give an empirical evidence that interest in an usage o f information system will effect a utilization o f the information system. The respondents o f the research are employment that using information technology system in finishing its job. Data has gathered by questionnaires and documentation. Sample total is 50 respondents. The result o f research with partial regression indicated that variables o f antecedent are namely performance expectation, effort expectation, and conditions which facilitating a utilization o f the information system, significantly affect the interest o f usage the information system, while social factors andfit to task not significantly effect on interest in usage o f information system. The result o f research with partial regression indicated that variable o f consequence namely interest in usage o f information system significantly affect utilization information system.
Perencanaan Guru Mata Pelajaran PAI Dalam Pembelajaran Di Mts Al-Uswah Adellia Febianti; Dewi syahfitri; Begi Sukmasari; Aulia Harumy; Ardi Hamzah
Journal of International Multidisciplinary Research Vol. 2 No. 5 (2024): Mei 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/rty99f94

Abstract

Perencanaan pembelajaran guru mata pelajaran Pendidikan Agama Islam (PAI) di Madrasah Tsanawiyah (MTs) Al-Uswah merupakan aspek penting dalam memastikan efektivitas dan relevansi pengajaran agama Islam. Penelitian ini bertujuan untuk menyelidiki proses perencanaan pembelajaran PAI, tantangan yang dihadapi, serta strategi yang digunakan oleh guru PAI di MTs Al-Uswah. Metode penelitian kualitatif dengan pendekatan studi kasus digunakan untuk mengumpulkan data melalui wawancara mendalam, observasi kelas, dan analisis dokumen. Hasil penelitian menunjukkan bahwa perencanaan pembelajaran PAI di MTs Al-Uswah melibatkan langkah-langkah yang sistematis dan terstruktur, dengan guru-guru PAI secara konsisten menggunakan pendekatan berbasis kurikulum nasional dan mempertimbangkan kebutuhan siswa dalam merancang rencana pembelajaran. Namun, beberapa tantangan juga teridentifikasi, termasuk kesulitan dalam menyesuaikan kurikulum dengan kebutuhan individual siswa, integrasi teknologi dalam pembelajaran, dan mengintegrasikan nilai-nilai agama Islam dengan konteks kehidupan modern. Meskipun demikian, guru-guru PAI di MTs Al-Uswah menunjukkan komitmen yang kuat untuk meningkatkan kualitas pembelajaran agama Islam melalui upaya perencanaan yang matang dan inovatif. Implikasi penelitian ini dapat digunakan untuk mengembangkan strategi pembelajaran yang lebih efektif dan relevan dalam konteks pendidikan agama Islam di MTs Al-Uswah dan lembaga pendidikan serupa.
Co-Authors Abd. Rasyid Syamsuri Adellia Febianti Arif Muntasa Astrid Damayanti Aulia Harumy Begi Sukmasari Dewi syahfitri Ellyana, Denovita Dwi Ellyana, Denovita Dwi Imam Wahyudi Indrawati Yuhertiana Muhammad Syam Kusufi Nur Hayati Paramitha . Redy, Achyar Redy, Achyar Rieska Maharani Risky Mezi Muria Satrio, M. Dimas Setiyawati, Anis Setiyawati, Anis SITI FATIMAH