Article Per Year (5 Year)
p-Index From 2020 - 2025
2.93
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teknologi Jurnal Dedikasi Masyarakat Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL 'Arabiyya: Jurnal Studi Bahasa Arab Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Administrasi Media Publikasi Promosi Kesehatan Indonesia (MPPKI) SI-MEN (AKUNTANSI & MANAJEMEN) STIES Journal of Law, Poliitic and Humanities Anoa: Journal of Animal Husbandry Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRIIN :Jurnal Riset Informatika dan Inovasi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat AT-TAKLIM: Jurnal Pendidikan Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat PENDIMAS
Muhammad Ikbal
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
TINGKAT KEPATUHAN MASYARAKAT TERHADAP PROTOKOL KESEHATAN DI MASA PANDEMI COVID-19 DI KELURAHAN PANGKAJENE KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Devi Novitasari; Muhammad Ikbal; Andi Astinah Adnan
JIA: Jurnal Ilmiah Administrasi Vol 10 No 2 (2022): Edisi Agustus
Publisher : FISIP Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/jia.v10i2.698

Abstract

This study aims to determine the level of public compliance with health protocols during the Covid-19 pandemic in Pangkajene Village, Maritengngae District, Sidenreng Rappang Regency and the factors that affect the level of community compliance with health protocols during the Covid-19 pandemic in Pangkajene Village, Maritengngae District, Sidenreng Rappang Regency. The population in this study is the total population of 1,753 people. The number of samples was taken by means of a random sample using Yount's formula, resulting in 88 samples. Data collection techniques used are observation, interviews, questionnaires and literature study. The collected data is then used quantitative analysis techniques with frequency tables and SPSS 16. The results showed that the level of community compliance with health protocols during the Covid-19 pandemic in Pangkajene Village, Maritengngae District, Sidenreng Rappang Regency was categorized as good in terms of numbers. 65.33%. The indicator that has the highest value is the Completeness of Health protocols in Marittenggae District (Environment). Factors that affect the level of community compliance with health protocols during the Covid-19 pandemic in Pangkajene Village, Maritengngae District, Sidenreng Rappang Regency, namely the Gender Factor is categorized as good with a value 70.2%. The Age Group factor was categorized as good with a value of 64.2%. The marital status factor is categorized as unfavorable with a value of 58%. Education factor is categorized as good value 67.2%
Mengelola persaingan menuju pencapaian kinerja perusahaan perbankan yang berdaya saing Muhammad Ikbal
INOVASI Vol 18, No 4 (2022): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i4.12030

Abstract

Tingginya ketidakpastian dalam perusahaan menuntut perusahaan untuk dapat beradaptasi dengan pengendalian internal sistem akuntansi manajemen di dalam perusahaan. Tujuan penelitian kami secara umum adalah mencoba menganalisis pengaruh antara tingkat persaingan yang tinggi terhadap perubahan MACS dan pendelegasian wewenang terhadap perubahan sistem akuntansi manajemen di perusahaan. Tujuan ketiga adalah untuk mengkaji perubahan MACS terhadap kinerja perusahaan dalam jangka panjang. Kami menggunakan sampel praktisi perbankan di seluruh Indonesia dengan menggunakan survei. Kuesioner yang disebarkan sebanyak 825 kuesioner, namun hanya 314 responden yang dapat digunakan untuk analisis lebih lanjut. Hasil penelitian menunjukkan bahwa kedua variabel ketidakpastian lingkungan dan pendelegasian wewenang berpengaruh positif dan signifikan terhadap perubahan MACS di perusahaan. Demikian juga perubahan MACS berpengaruh positif terhadap peningkatan kinerja perusahaan di masa yang akan datang. Untuk penelitian selanjutnya, kami menyarankan untuk meningkatkan kualitas penyebaran kuisioner agar coverage perbankan di Jawa dan Sumatera dapat dijangkau lebih baik dan lebih luas.
ANALISIS PENENTUAN HARGA JUAL KORAN PADA KALTIM POST DI SAMARINDA MARNO -; SITI MASYITHOH; MUHAMMAD IKBAL
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.676

Abstract

This research is directly implemented in Samarinda Kaltim Post, located in the city of Samarinda is an industry engaged in a newspaper. The company set the selling price based on the purchase price of the issuer plus the desired profit company. The problems in this thesis is whether the determination of the selling price based on cost-plus pricing approach to the concept of total cost (total cost) is lower or higher than that of determining the selling price set by the company? In accordance with the above problems, the purpose of this paper is to compare the selling price established by the company with the count using cost-plus pricing approach to the concept of total cost (total cost). The analytical tool used in this study is a cost-plus pricing approach to the concept of cost (total cost). First determine the cost of production. The second determines the total cost. Third ROI calculation. Fourth calculation of expected profit. Furthermore, the calculation of mark up the first and last sale price calculation. The calculations show Kaltim Post newspaper selling price based on the cost-plus pricing approach Rp 3904.02, while according to the company amounted to Rp 4000, so there is a difference of Rp 95.98 Thus it is known that the sales price based newspaper cost-plus pricing approach to the concept of total cost (total cost) is lower than the selling price set by the company.Keywords: Cost-Plus Pricing, Total Cost
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH DIVIDEND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA MUHAMMAD SEPTIAN ADITYA; YANA ULFAH; MUHAMMAD IKBAL
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.435

Abstract

The purpose of this research is to examine and analyze the influence of fundamental analysis that projected with variable current ratio, return on investment, total asset turnover and earning per share cash dividend against manufacturing companies listed on the indonesia stock exchange period 2010 to 2014. The research of the variable becomes an indicator of fundamental analysis is the current ratio, return on investment, total asset turnover and earning per share (X) against cash dividend (Y). Research data is secondary data obtained from the Indonesian Stock Exchange (www.idx.co.id). Data analysis techniques used multiple linear regression. The population in this research is the annual financial report of the manufacturing companies listed on the Indonesia stock exchange period 2010-2014. Method of determination of the sample determined in Purposive Sampling, and based on the criteria that was specified then the total sample as many as 35 annual report.The results showed that current ratio (CR) and the return on investment (ROI) do not affect significantly to cash dividend while the total asset turnover (TATO) and earning per share (EPS) effect significantly to cash dividend.Keywords: Cash dividend, Current Ratio, Return On Investment, Total Asset Turn Over, Earning Per Share
Pengujian independensi dan kompetensi audit dengan moral reasoning sebagai pemoderasi Muhammad Ikbal
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v20i1.12279

Abstract

Banyaknya kasus kelainan review membuat publik tidak yakin tentang sifat review yang diarahkan oleh inspektur. Kompetensi, independensi, dan skeptisisme profesional, beserta penalaran moral sebagai variabel moderating, merupakan tujuan utama penelitian ini, yang bertujuan untuk mengkaji dampak terhadap kualitas audit auditor Provinsi Jawa Tengah dari BPK RI. Seluruh auditor dalam penelitian ini telah mengikuti Pendidikan dan Pelatihan Jabatan Fungsional Auditor (PPSJ) dan telah bekerja sebagai auditor sekurang-kurangnya selama dua tahun. Metode purposive sampling digunakan untuk pengambilan sampel, dan total terdapat 97 responden. Penelitian ini menggunakan metode analisis regresi berganda dengan variabel moderating untuk analisis datanya. Studi ini menemukan bahwa skeptisisme profesional, independensi, dan kompetensi semuanya memiliki dampak positif dan signifikan terhadap kualitas audit. sedangkan kualitas audit tidak terpengaruh oleh penalaran moral. Skeptisisme dan independensi profesional memiliki dampak positif pada kualitas audit, yang dimediasi oleh penalaran moral. Sementara itu, pengaruh kompetensi terhadap kualitas audit tidak perlu dimoderasi oleh penalaran moral. Diharapkan temuan penelitian ini akan berkontribusi pada kemajuan pengetahuan audit dan memberikan rekomendasi kepada BPK untuk membantu auditornya dalam menjaga kualitas audit.
PENERAPAN FUNGSI MANAJEMEN TERHADAP PENGEMBANGAN OBJEK WISATA LABURANG GALLANG DI DESA BATU MILA KECAMTAN MAIWA KABUPATEN ENREKANG Suci Amirullah; Kamaruddin Sellang; Muhammad Ikbal
JIA: Jurnal Ilmiah Administrasi Vol 11 No 2 (2023): Agustus
Publisher : FISIP Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/jia.v11i2.1119

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Fungsi Manajemen Terhadap Pengembangan Objek Wisata Laburang Gallang Di Desa Batu Mila Kecamatan Maiwa Kabupaten Enrekang. Populasi dalam penelitian ini 1.564 penduduk di Desa Batu Mila Kecamatan Maiwa Kabupaten Enrekang. Teknik pengambilan sampel menggunakan rumus slovin dengan hasil 78 orang, diambil berdasarkan teknik purposive sampling. Tipe penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, kuesioner, dan studi pustaka. Teknik analisis data yang digunakan adalah uji vaiditas, analisis regresi sederhana dan pengujian hupotetis, dengan menggunakan bantuan analisis Aplikasi IMB SPSS Statistic 26.0. Hasil penelitian ini menunjukkan bahwa dari hasil olah kuesioner diperoleh rekapitulasi variable Fungsi Manajemen sebesar 61,12 % berada pada kategori “ Baik”. Rekapitulasi variable Pengembangan objek Wisata sebesar 55,13% berada kategori “Kurang Baik”. Dan pengaruh antara Fungsi Manajemen terhadap Pengembangan Objek Wisata dikategorikan “Berpengaruh/Signifikan”, dari uji ANOVA didapat Fhitung yang diperoleh sebesar 3,398 dengan tingkat signifikan 0,069 hal ini menunjukkan pengaruh variable independen berpengaruh signifikan, dan probabilitas jauh diatas 0,05, secara parsial thitung (1.843) > t tabel (1,665) artinya Penerapan Fungsi Manajemen berpengaruh/signifikan terhadap Pengembangan Objek Wisata Laburang Gallang Kecamatan Maiwa Kabupaten Enrekang sebesar 30% berada pada kategori “Tidak Baik”.
تأثير أسلوب نشاطي الأخذ والعطاء في ترقية قدرة الطلاب على المحادثة Muhammad Ikbal
'ARABIYYA: JURNAL STUDI BAHASA ARAB Vol. 9 No. 2 (2020): Arabiyya: Jurnal Studi Bahasa Arab
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/arabiyya.v9i2.385

Abstract

يقع معهد دار العلوم بمدينة بندا أتشيه يهتم بتعليم اللغة العربية ،وكان الطلاب يلزمون أن يستعملوا اللغة العربية لشؤون حياتهم اليومية بجانب الإنجليزية في كل أسبوع على السواء. كما لاحظ الباحث أن أكثر الطلاب لا يقدرون على الكلام أو المحادثة وهم يحفظون المفردات كثيرا بل يصعبون في تعبيرها عند المحادثة لأنهم لايمارسونها يوميا. ولذلك يحتاجون إلى أسلوب خاص ليسهلهم على المحادثة وهو أسلوب نشاطي. إن الأسلوب نشاطي من الأساليب المستخدمة في المنهج 2013. وأما أهداف البحث في هذه الرسالة فهيالتعرف على كيفية إجراء تعليم المحادثة بتطبيق أسلوب نشاطي و آثاره في تعليم المحادثة. ويجري هذا البحث على المنهج شبه التجريبية . وأخذ الباحث العينة 30 طالبا من الصف الخامس (أ) في المجموعة الواحدة في معهد دار العلوم العصري. وأمّا أداة البحث المستخدمة فهي الاختبارات من الاختبار القبلي والبعدي. ونتائج البحث هي: 1) إن تطبيق
Pengaruh Penambahan Tepung Kulit Kentang (Solanum tuberosum l) pada Pakan Terhadap Berat Karkas dan Persentase Karkas Burung Puyuh (Coturnix coturnix japonica) Muhammad Ikbal; Semaun, Rahmawati; Novieta, Intan Dwi; Fitriani, Fitriani
Anoa: Journal of Animal Husbandry Vol 3 No 1 (2024): Februari
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/anoa.v3i1.43014

Abstract

Potato skins contain a lot of insoluble fiber, which can stimulate the digestive tract and make bowel movements more regular.This study aims to determine how the effect of adding potato skin flour (Solanum tuberosum) to quail feed on carcass weight and carcass percentage as alternative feed using the group random design method (RAK) with four treatments five repeats P0: No Control Treatment 0%, P1 Potato skin flour (Solanum tuberosum) 3% in feed, P2: Potato skin flour (Solanum tuberosum) 6% in feed, P3 : Potato skin flour (Solanum tuberosum) 9% in feed. The results of this study showed that the addition of potato skin starch (Solanum tuberosum) had no real effect (P>0.05) on carcass weight and quail carcass percentage. The average weight of the carcass is, P0 (112.7 gr/head), P1 (112.96 gr/head), P2 116.1 gr/head) and P3 (112.34 gr/head) and the average percentage of carcass, namely, P0 (64.946 gr/head), P1 (65.3704 gr/head), P2 (69.396 gr/head), and P3 (69.644 gr/head). The best treatment on carcass weight is in P2 treatment with the addition of potato skin flour (Solanum tuberosum) as much as 6% and the percentage of carcass is in P3 treatment
PENGARUH UMKM BERBASIS DIGITAL TERHADAP PENYERAPAN TENAGA KERJA DI KEC. MASAMBA, KAB. LUWU UTARA Abdul Salam Syamsuri; Muhammad Ikbal; Sri Wahyuni Mustafa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4283

Abstract

Penelitian ini bertujuan untuk menguji pengaruh UMKM Berbasis Digital terhadap Penyerapan Tenaga Kerja di Kec. Masamba Kab, Luwu Utara. Populasi dalam penelitian ini adalah seluruh pelaku Usaha Mikro Kecil Menengah dengan sampel sebanyak 100 responden yang menggunakan sistem ekonomi berbasis digital yang di Kec. Masamba Kab. Luwu Utara. Penelitian ini menggunakan data primer dan data sekunder dengan teknik pengumpula datanya melalui kuesioner. Jenis data yang di gunakan adalah jenis data kuantitatif dengan beberapa tahapan yakni uji validasi dan reliabilitas kemudian uji asumsi klasik yang dilakukan dengan uji normalitas, uji multikolinieritas, serta uji heteroskedastisitas. Lalu menggunakan uji hipotesis analisis linear sederhana dan koefisien determinasi.
Division of Inheritance of Mafqud Husband According to the Opinion of the Ulama of Langsa City Muhammad Ikbal; Sahmiar Pulungan; Akmaluddin Syaputra
Journal of Law, Politic and Humanities Vol. 4 No. 6 (2024): (JLPH) Journal of Law, Politic and Humanities (September-October 2024)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v4i6.734

Abstract

The purpose of this research is to find out how the review of the mafq?d husband according to Islamic law and to find out the views of the Ulama of Langsa City regarding the distribution of the inheritance of the mafq?d husband. Based on the results of the research, it is concluded that in Islamic law, a mafqud (missing) husband is considered to have died after a waiting period, generally four years, in accordance with the Shafi'i Mazhab. If the mafqud husband has not been found within this period, then his status is considered legally dead, even though there is no physical evidence of his death. During this waiting period, the mafqud husband's property is still managed with the principle of prudence, and the arrangement and use of the property is done in a way that preserves the rights of the heirs and prevents potential conflicts. Langsa City scholars, such as Abati Salahuddin, Tgk. Syibral Malasyi, Tgk. Hadi Subulana, Abi Rifana, and Walidi Ramli Amri, identified two main situations related to mafqud husbands in the context of inheritance distribution. First, if the mafqud husband is found alive after the waiting period, the property that has been distributed remains the property of each heir in accordance with the provisions that apply at that time. Second, if the mafqud husband is not found within four years and is considered dead, then his inheritance can be distributed to the heirs in accordance with the provisions of Islamic law after the court process establishes the status of his death. They emphasized the need for careful and fair management of the estate during the waiting period as well as the judge's decision to ensure the distribution of the estate in accordance with sharia.
Co-Authors A Arsunan Arsin Abdul Salam Syamsuri Ade Purnama Aisyah Aisyah Akmaluddin Syaputra Andi Astinah Adnan Anggun Paraditha Anwar, Suhardi M. Arsunan, A Agum Aripratama Ayu Novita Sari Azizah Rangkuti David Rizky L. Dede Handayani Devi Novitasari Dewi Rosa Indah Eddy Heriyanto Habar Edy Machmud Emelia Anjani Endang Herliah Fitriani Dewi Juradi Fitriani Fitriani Fuad Husain Akbar Hapid Hapid Hasan Hugo A.J. Tarigan Intan Dwi Novieta, Intan Dwi Irawan Ardiansyah Irwin Hidayat Khalimatus Sakdiah Lanteng Bustami Lely Khayrani M. Asrul Hamonangan MARNO - Mhd Umar Hamid Lubis Mhd. Fadhlan Zainuddin Mude, Acing Habibie Muhammad Harun Ar-Rashid MUHAMMAD SEPTIAN ADITYA Nickolas Surya krisianto Nur Hidayah Batubara Nurman Fauzan H. Rafli Rahmad Solling Hamid Rahmatia Rahmatia Rahmawati Semaun Rismawati Rismawati Rizal Fauzi Sahmiar Pulungan Sandi Satria Augustian Sardiyanah Sariana Sellang, Kamaruddin Siti Masyithoh Suci Amirullah Sulistio Sundari Suri Amalia Suryaningsi Ummu Salamah Venna Puspita Sari Virna Rusli, Widya Wendhi Yuniarto Yana Ulfah Zenitha Maulida