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Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Budiasni, Ni Wayan Novi; Aryani, Ni Luh Putri; Hamzah, Muhammad Luthfi; Ugli, Tilovmurodov Dostonbek Furqat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
DEVELOPMENT OF AUGMENTED REALITY APPLICATION FOR GEOMETRY LEARNING USING THE MARKER BASED TRACKING METHOD Pratama, Pangeran Fadillah; Hamzah, Muhammad Luthfi; Idria Maita; Megawati, Megawati; Ahsyar, Tengku Khairil
Jurnal Teknik Informatika (Jutif) Vol. 5 No. 4 (2024): JUTIF Volume 5, Number 4, August 2024
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2024.5.4.1928

Abstract

The role of teachers in implementing innovative and creative learning models in the era of industrial revolution 4.0 is an important influence in attracting student’s attention to achieve learning goals. Student’s lack of interest and motivation to learn is a factor in the difficulty of understanding basic mathematical concepts, especially geometric material. Apart from that, it can be seen from the student’s enthusiasm for learning who easily get bored when studying using books alone. The aim of this research is to develop and apply an Android-based augmented reality (AR) application to increase student’s interest in learning and deliver more interactive material. This application uses a marker based tracking method which was developed using the Unity program. The results of application testing using a black box showed that all application features were used successfully without errors. The pre-test and post-test of 19 grade 6 students regarding understanding of geometry material before and after using AR obtained an increase from 60.53 to 86.84. The system usability scale (SUS) test was aimed at teachers and students by providing 10 statements to assess user satisfaction with the application which received a score of 77.84 in the acceptable category. Evaluation of application usability using 3 matrices, namely learnability, obtained a result of 94%, user efficiency in completing tasks was 0.19 goal /sec, and the error matrix obtained a value of 0.44.
Islamic Animation: Netnographic Analysis on Digital Processing Transformation in Social Media Hamzah, Hamzah; Ahmad, Shukri; Hamzah, Muhammad Luthfi; Purwati, Astri Ayu; Mutia, Tika
Nazhruna: Jurnal Pendidikan Islam Vol 6 No 3 (2023): Transformative Islamic Education in Pesantren and Madrasah
Publisher : Universitas Pesantren Kh Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/nzh.v6i3.4054

Abstract

A phenomenon that is currently widely discussed is the massive growth of digital creators who are actively sharing unique and popular da'wah concepts, primarily through Islamic animation. The objective of this study is to explore and analyze Islamic animated content on social media and identify the recurring themes found in these contents. The research team collected data by utilizing advanced search features and relevant keywords to locate content that met the specified criteria. Between June 2022 and June 2023, the research team evaluated a total of 5,000 pieces of content sourced from various virtual communities on Indonesia's prominent social media platforms, namely Instagram and YouTube. The first two rounds of evaluation focused on identifying qualitatively significant themes, while rounds 3 to 4 expanded on the initial findings for each social media platform. Employing the Netnography method for analysis, four distinct themes emerged from all Islamic animated content on social media: "Ustadz in Animation," "Life Advice," "Stories of Prophets and Apostles," and "Indonesian Muslim Children."
Analisis Kinerja Sistem Informasi Kesejahteraan Sosial Next-Generation Menggunakan Metode IT Balanced Secorecard Ariansah, Rizky; Maita, Idria; Muttakin, Fitriani; Zarnelly, Zarnelly; Hamzah, Muhammad Luthfi; Marsal, Arif
BRILIANT: Jurnal Riset dan Konseptual Vol 9 No 2 (2024): Volume 9 Nomor 2, Mei 2024
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v9i2.1781

Abstract

SIKS-NG is an application implemented by social services to provide targeted information on data on underprivileged communities. However, in its implementation, the feasibility value of this application is not yet known, so there are several problems that affect the performance of user services such as network problems, server problems and several features that are not optimal. This research aims to measure performance in the SIKS-NG application using the IT balanced corecard method, which is a method for assessing the performance of an information technology system by considering information technology units from 4 variables, namely company contribution, user orientation, operational excellence (operational excellence), and future orientation (future orientation). Data was taken through a questionnaire from 31 respondents involving the main admin coordinator, agency admin and SIKS-NG users. The total results of measurements using the IT Balanced Corecard approach on SIKS-NG performance are in the "GOOD" category, reaching 70.1% of the influence that occurs comes from the dependent variable, while the remaining 20.9% is influenced by other dependent variables.
Analisis Perbandingan Pengalaman Pengguna dan Kualitas Layanan pada Aplikasi DANA dan OVO Menggunakan Metode User Experience Questionnaire dan Importance Performance Analysis Syaifullah, Agus; Hamzah, Muhammad Luthfi; Anofrizen, Anofrizen; Syaifullah, Syaifullah
Jurnal Teknologi Sistem Informasi dan Aplikasi Vol. 7 No. 3 (2024): Jurnal Teknologi Sistem Informasi dan Aplikasi
Publisher : Program Studi Teknik Informatika Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jtsi.v7i3.40512

Abstract

The DANA and OVO applications function as online digital wallet or e-wallet platforms. This application has service features such as buying credit, postpaid, electricity bills, insurance, BPJS, parking credit cards which can help users when making online payments. The problems that occur are when the QR transaction balance has been deducted but does not reach the destination, the signal often has problems or errors, bank transaction fees are too high, the security system is weak so user data leaks occur. Therefore, analysis is carried out using the User method. Experience Questionnaire (UEQ) to find out the user's experience after using the application. The Importance Performance Analysis (IPA) method is used to display information about service factors that greatly influence user satisfaction. The IPA method divides questionnaire data into three variables: usefulness, information quality, and service, with a total of 16 questions. From the results of user experience analysis based on 102 responses using UEQ, the user experience on the DANA application is superior to OVO in all aspects of assessment. The results of the IPA analysis show that for the DANA application, there are four items that are the main priority and three items that must be maintained by the manager. Meanwhile, for the OVO application, there are two items that are the main priority and six items that must be maintained.
Augmented Reality Application as Interactive Learning Media Traditional Weapons using Unity AR Nafiz, Mohammad Fadhil Hardiansyah; Hamzah, Muhammad Luthfi; Saputra, Eki; Fronita, Mona
Journal of Information System Research (JOSH) Vol 5 No 4 (2024): Juli 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josh.v5i4.5209

Abstract

Technological advancements have widely permeated Indonesian society, particularly in education. The challenges of globalization and modernization are expected to pose new challenges for the education sector in creating interactive learning media to support the interest and willingness to learn among the younger generation, who are already dominated by current technology. Therefore, innovative and engaging learning approaches are necessary for students to actively participate in the teaching and learning process. The use of Augmented Reality (AR) is said to foster creativity, partial imagination, and help control learning according to their preferred learning styles, allowing teachers to create learning environments tailored to students' cognitive styles. This research directly integrates augmented reality applications as a cultural arts learning media, where students are assisted in learning innovatively and can actively interact with traditional weapons in Indonesia virtually. This aids teachers in providing instruction on weapons without the need to fear the physical dangers of weapon use. The agile method is utilized to ensure that changes are embraced, and evolving requirements can be readily accommodated, providing clients with a guarantee of adaptability. The implementation of the augmented reality application has received a very positive response with a score of 85.75%, indicating that it is well-received by MTsN Gema students.
Implementasi Teknologi Digital pada Pengelolaan UMKM Cahaya Kemilau (Pengrajin Tenun Songket Melayu Riau) Purwati, Astri Ayu; Hamzah, Muhammad Luthfi; Irman, Mimelientesa; Rahman, Sarli
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 1 (2023): Volume 7 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i1.18749

Abstract

Cahaya Kemilau is one of the UMKM craftsmen of Riau Malay songket weaving in Pekanbaru. Some of the partner problems in this activity consist of: 1) production equipment that is still inadequate to increase production output, 2) traditional recording system that allows human error and is difficult to control, 3) traditional marketing system so that it has not touched potential customers from out of town to abroad. Some of the solutions offered to partners to solve existing problems include: 1) Adding weaving equipment 2) Designing an Android-based sales system 9) Making digital marketing (websites, social media and e-commerce of light sheen). Through this activity, several problems that became a priority for Cahaya Kemilau in producing Riau Malay songket weaving and also expanding its market distribution have been resolved with the presence of weaving equipment assistance that has been provided to seek to increase weaving production. For digital-based sales, currently Tenun Cahaya Kemilau is able to do marketing throughout the archipelago and even from outside Indonesia through online sales of websites, shopee and Instagram. Management management has become even better with the existence of an Android-based sales system. Traditional financial records, which were originally very vulnerable to missing records and human errors, are now easier to manage and monitor properly by the management.
Digitalization of Cultural Heritage and Local Product Marketing: Mapping Research Trends and Future Directions Purwati, Astri Ayu; Hamzah, Muhammad Luthfi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.2103

Abstract

The rapid expansion of digital technologies has transformed how cultural heritage is preserved, represented, and commercialized in contemporary markets. This study aims to systematically map research trends concerning the digitalization of cultural heritage and its implications for local product marketing during the 2020–2025 period. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, 25 Scopus-indexed journal articles were analyzed to identify dominant themes, methodological patterns, and emerging research directions. The findings reveal four major thematic clusters: digital transformation and cultural governance, digital marketing and MSME competitiveness, cultural identity and consumer psychology, and technological innovation through artificial intelligence and immersive media. The results indicate that digitalization enhances market reach and engagement for culturally embedded local products; however, sustainable competitiveness depends not only on technological adoption but also on authenticity, narrative coherence, and institutional readiness. Emerging trends show increasing integration of AI and immersive technologies, stronger alignment with sustainability discourse, and growing cross-national comparative studies, while longitudinal and multi-level governance research remains underdeveloped. This study contributes by integrating fragmented research streams into a multidimensional analytical framework that connects cultural preservation with digital market performance. The findings provide theoretical advancement and practical insights for policymakers, cultural institutions, and local enterprises seeking to balance technological innovation with cultural integrity in digital marketplaces.
Penggunaan Media Game Monopoli dalam Meningkatkan Pemahaman Siswa pada Materi Pengangguran Hamzah, Muhammad Luthfi; Hidayat, Farhan; Putri, Nurhafizah; Aprilia, Shiva; Nazwa, Maharani; Putri, Intan Triana
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 4 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i4.2062

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media pembelajaran berbasis game monopoli terhadap pemahaman siswa pada materi pengangguran pada mata pelajaran Ekonomi. Penelitian ini menggunakan pendekatan Research and Development (R&D) dengan tahapan pengembangan media pembelajaran dan pengujian penerapannya dalam proses pembelajaran. Subjek penelitian terdiri dari 58 siswa SMA Negeri 2 Tambang, yang terbagi ke dalam kelas eksperimen dan kelas kontrol. Teknik pengumpulan data dilakukan melalui observasi, angket validasi ahli materi dan ahli media, serta tes hasil belajar berupa pre-test dan post-test. Analisis data dilakukan menggunakan bantuan aplikasi SPSS meliputi analisis deskriptif, uji normalitas, uji homogenitas, uji Paired Sample t-Test, dan uji Independent Sample t-Test. Hasil penelitian menunjukkan bahwa media pembelajaran berbasis game monopoli dinyatakan sangat valid dengan persentase validasi ahli materi sebesar 94% dan ahli media sebesar 95%. Hasil analisis statistik menunjukkan adanya peningkatan hasil belajar siswa yang signifikan pada kelas eksperimen dibandingkan dengan kelas kontrol. Nilai signifikansi uji Independent Sample t-Test sebesar 0,000 (< 0,05) menunjukkan bahwa penggunaan media pembelajaran berbasis game monopoli berpengaruh secara signifikan terhadap pemahaman siswa pada materi pengangguran. Dengan demikian, media pembelajaran berbasis game monopoli efektif digunakan sebagai alternatif media pembelajaran dalam meningkatkan pemahaman siswa pada mata pelajaran Ekonomi.
Pengaruh Media Pembelajaran Berbasis Mentimeter terhadap Pemahaman Siswa pada Materi Konsep Dasar Ekonomi Hamzah, Muhammad Luthfi; Helmi, Anang; H, Apriansyah; An, Fika Safitri; Paraswati, Sinta; Fitriani, Yulinda
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 7 No. 2 (2026): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v7i2.2063

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media pembelajaran berbasis Mentimeter terhadap pemahaman siswa pada materi konsep dasar ekonomi di SMK Muhammadiyah 3 Terpadu Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan metode quasi-eksperimen dan desain non-equivalent control group design. Subjek penelitian terdiri dari 20 siswa kelas X AKL yang dibagi menjadi dua kelompok, yaitu 10 siswa sebagai kelas eksperimen dan 10 siswa sebagai kelas kontrol. Instrumen penelitian berupa tes pre-test dan post-test. Data dianalisis menggunakan statistik deskriptif serta uji statistik inferensial meliputi uji normalitas, uji homogenitas, uji paired sample t-test, dan uji independent sample t-test dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa media pembelajaran berbasis Mentimeter dinyatakan sangat valid berdasarkan penilaian ahli materi dengan persentase 100% dan ahli media sebesar 95,83%. Analisis statistik menunjukkan adanya peningkatan hasil belajar yang signifikan pada kelas eksperimen dibandingkan kelas kontrol. Hasil uji independent sample t-test memperoleh nilai signifikansi 0,000 (< 0,05), yang menunjukkan terdapat perbedaan signifikan antara hasil belajar siswa yang menggunakan media Mentimeter dan siswa yang menggunakan metode pembelajaran konvensional. Dengan demikian, dapat disimpulkan bahwa penggunaan media pembelajaran berbasis Mentimeter berpengaruh signifikan dalam meningkatkan pemahaman siswa pada materi konsep dasar ekonomi.
Co-Authors Abduh, Arridho Abdullah, Siti Intan Nurdiana Wong Afiq Budiawan Ahmad, Shukri Ahsyar, Tengku Khairil Ainur, Sundetbaeva An, Fika Safitri Angraini Angraini Anofrizen Anofrizen Ansharullah Ansharullah Aprilia, Shiva Aprillia, Dhea Dwi Aprillia, Dhea Dwi Ariansah, Rizky Arif Marsal Aryani, Ni Luh Putri Butar, Fajar Rido Butar Chrispin, Gustavito Daulay, Suandi Deli, Mazzlida Mat Desnelita, Yenny Efendi, Dery Rahmayana Eki Saputra Fahlepi, Ridho Firdaus Firdaus Fitriani, Yulinda Gilman, Billi Gustientiedina H, Apriansyah Hamzah Hamzah Hamzah, Hamzah Hamzah, Zulfadli Hanafiah, Anggi Helmi, Anang Hidayat, Farhan Idria Maita Intan, Sri Irwan Irwan Islamiah, Raudah Jazman, Muhammad Jimmy Jimmy Klemens Mere Komardi, Dadi Kurniawan, Eka Lasri, Lof Layla Hafni M. Fahli Zatrahadi Medet, Ilubaev Megawati - Mimelientesa Irman Mona Fronita, Mona Muhammad Rizki Mutia, Tika Muttakin, Fitriani N. Nazaruddin Nafiz, Mohammad Fadhil Hardiansyah Najima, Najima Nasrul, Ilham Nazwa, Maharani Ni Wayan Novi Budiasni . Nuraini, Putri Nurhadi, Muhammad Oscardo, Jason Pangestu, M Yoga Paraswati, Sinta Perizat, Azhibekova Pratama, Pangeran Fadillah Pratama, Randi Gusnali Purwati, Astri Ayu Putra, Ahdika Sawiyya Putri, Intan Triana Putri, Nurhafizah Putri, Serly Amelya Rahmadani, Amelia Rahman, Sarli Rahmat, Zetri Rice Novita Robiah, Siti Rozanda, Nesdi Evrilayan Rusilawati, Ermina Safitri, Wulan Syaulia Sarbaini Sarbaini Sari, Cahya Metta Sasmita, Indah Saule, Baizakova Siregar, Syafril Sitompul, Silvia Sari Suriyanti, Linda Hetri Syahputra, Rafiki Syaifullah Syaifullah Syaifullah, Agus Tanoto, Eric Teddy Chandra Tegar Arifin Prasetyo Thahir, Musa Ugli, Tilovmurodov Dostonbek Furqat Umam, Muhammad Isnaini Hadiyul Vebrianto, Rian Wahyu Joni Kurniawan, Wahyu Joni Wahyuni, Dinni Winardi, Arif Rahman yahfizham, yahfizham - Yulanda, Rista Yusrizal Yusrizal Yusti, Irwan Zarnelly Zarnelly Zhannar, Baisoteva