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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH Gorontalo Development Review Jurnal MEBIS (Manajemen dan Bisnis) REiLA: Journal of Research and Innovation in Language Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Efektif GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan MES Management Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Joong-Ki Atestasi : Jurnal Ilmiah Akuntansi
Bayu, Muhammad
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 (Studi Kasus pada Perusahaan Sektor Farmasi) Susanti, Neneng; Irawati, Tanti; Hasan, Oliver; Bayu, Muhammad; Wahju, Vincentia
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34449

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan pada masa pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Penelitian dilakukan pada 10 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Kinerja keuangan dinilai dengan menggunakan rasio aktivitas melalui TATO, rasio likuiditas melalui Current Ratio, rasio profitabilitas dengan ROE, dan rasio solvabilitas melalui DER. Hasil penelitian ini menunjukkan bahwa pandemi COVID-19 memberikan dampak terhadap perusahaan farmasi dari segi aktivitas, likuiditas, profitabilitas, dan rasio solvabilitas. Jadi bisa dikatakan terdapat perbedaan signifikan antara berbagai hal yang harus dipelajari sebelum dan saat pandemi co-19.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Su’un, Muhammad; Bayu, Muhammad; Mursyidin , Mursyidin; Sappewali, Badriah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
How Significant is the Role of Social Media in Driving the Marketing Performance of MSMEs in the F&B? Rahmawati; Tikawati; Bayu, Muhammad; Fadelan, Nahwani; Purwanto, Sayugo Adi; Puspitasari, Lisa; Nurhidayati, Safitri
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.753

Abstract

This study seeks to investigate the impact of technology resources, managerial support, and halal brand leverage on marketing success, with social media usage acting as a moderating variable. The respondents of this study consisted of 110 micro, small, and medium-sized enterprises (MSMEs) in the food and beverage (F&B) industry from East Kalimantan. Data were collected through an online survey by distributing questionnaires in the form of Google Forms to eligible MSMEs. The collected data were then investigated using descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM). The hypothesis testing indicates a balanced result: of the six formulated hypotheses, three are substantiated while three are not. Specifically, technological resources and halal brand leverage are found to exert a significant influence on marketing performance, whereas management support does not exhibit a significant effect. The moderating role of social media usage was evident only in the relationship between halal brand leverage and marketing performance. In contrast, social media usage does not operate as a moderator in the relationship between technological resources and marketing performance or between management support and marketing performance. The findings of this study can serve as a basis for providing strategic interventions for MSMEs, enabling them to improve their marketing performance amid intensifying competition.
PENGUATAN KEMAMPUAN MEMBACA SISWA SEKOLAH DASAR MELALUI PROGRAM REHAT LITERASI PADA KEGIATAN PMDS Bayu, Muhammad; Nurhabibah, Prabawati; Permatasari, Deti; A'irin, Marshanda; Cahyana, Defania Sinda; Alfinafillah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45038

Abstract

Reading ability is one of the fundamental skills that must be mastered by elementary school students because it supports the learning process in various subjects. However, some students still experience difficulties in reading fluently, which can affect their academic development. This study aims to describe the implementation of the Rehat Literasi program in strengthening the reading ability of elementary school students at SDN 1 Weru Lor through the Pengabdian Mahasiswa di Sekolah (PMdS) program of Universitas Muhammadiyah Cirebon. The research used a descriptive qualitative approach with observation, documentation, and interviews as data collection techniques. The program was implemented from September 29 to December 1, 2025, involving students from grades I to VI who had not yet achieved reading fluency. Activities were conducted in the school library after class hours through guided reading assistance according to students’ reading levels. In addition, the Bintang Literasi program was implemented as a reward system to motivate students to participate actively in reading activities. The results show that the Rehat Literasi program contributed to improving students’ reading fluency and increasing their interest in reading. Students became more confident in reading and were more enthusiastic about participating in literacy activities. Therefore, the Rehat Literasi program can serve as an effective strategy to support the strengthening of basic literacy skills among elementary school students.
Co-Authors A'irin, Marshanda Abdul Hakim Abdul Khaliq Alfinafillah Almani, Almani Cahyana, Defania Sinda Darmono Darmono Djamal, Merlin Fachri, Barany Fadelan, Nahwani Fathurohman, Jimmy GANIE, DJUPIANSYAH Hasan, Oliver Hasibuan, Azmiani Irawati, Tanti Kushardono, Lucky Lubis, Yani Mawi, Tiarasari Milarisa , Surti Mursyidin , Mursyidin Muslimin Muslimin Naziha, Khairun Nur Asyiah, Nur Nurhabibah, Prabawati NURHIDAYATI, SAFITRI Nurnadila, Nida Pandef Rudianto Pasaribu, Sagita Anggraini Permatasari, Deti Pratama, Reza Rahman Purwanto, Sayugo Adi Puspitasari, Lisa Rahmawati Rosid, Tamam Sabilah, Nisrina Sal Sappewali, Badriah Siti Munawaroh Sulistiono, Agus Sunu Priyawan Susanti, Neneng Su’un, Muhammad Tikawati Ujianto Ujianto Umar Abdur Rahim, Umar Abdur Wahju, Vincentia