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All Journal Jurnal Pendidikan Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) Jurnal Ilmiah KOMPUTASI AKUNTANSI DEWANTARA Jurnal Studi Komunikasi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Agrotech Esteem Journal of English Study Programme Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Bunda Edu-Midwifery Journal (BEMJ) YUSTISI JURNAL PERTANIAN Linguistik Indonesia Jemasi Jurnal Ekonomi Manajemen dan Akuntansi GERAM (GERAKAN AKTIF MENULIS) Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini Indonesian Journal of Community Dedication Jurnal Ilmu Komputer dan Desain Komunikasi Visual Jurnal Ilmu Komputer dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Nutrisi Ternak Tropis (JNT) Dinasti International Journal of Digital Business Management JIIP (Jurnal Ilmiah Ilmu Pendidikan) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Teknika MEANS (Media Informasi Analisa dan Sistem) Jurnal Ilmiah Sport Coaching and Education Jurnal Masyarakat Maritim International Journal Of Science, Technology & Management (IJSTM) Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Pendidikan Jasmani (JPJ) Jurnal Pendidikan Jasmani dan Adaptif (JPJA) Cendekia Medika : Jurnal Stikes Al-Ma`arif Baturaja INTELEKTIVA PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan JIKI (Jurnal Ilmu Komputer dan Informatika) Indonesian Journal of Sport Management TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat PUCUK : Jurnal Ilmu Tanaman Indonesian Journal of Innovation Studies Jurnal Lingkar Mutu Pendidikan Jurnal Nasional Teknologi Komputer Journal of Industrial Engineering and Halal Industries PERTANIAN TROPIK Jurnal Komtekinfo Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmu Pendidikan dan Sosial JIKTI : Jurnal Ilmiah Komputer Terapan dan Informasi Journal of Business Studies and Management Review STORAGE: Jurnal Ilmiah Teknik dan Ilmu Komputer Journal of Scientific Research, Education, and Technology Jurnal Informatika Ekonomi Bisnis Jurnal Smart Paud Journal for Quality in Public Health Jurnal Pendidik Indonesia Jurnal Software Engineering and Computational Intelligence GSE-journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Al-khidmah: Jurnal Pengabdian dan Pendampingan Masyarakat Jurnal Pengembangan Teknologi Informasi dan Komunikasi (JUPTIK) Journal of Innovative Food Technology and Agricultural Product Jurnal Desiminasi Teknologi Jurnal Ilmu Sosial dan Humaniora Jurnal Pendidikan Dasar Islam IPSSJ Proceeding International Conference on Education Journal of Islamic Education Research Living Sufism: Journal of Sufism and Psychotherapy Jurnal kiprah pendidikan Praktek Kerja Lapang Manajemen Jurnal Sains dan Teknologi Pangan Journal of Management Jurnal Lingkar Mutu Pendidikan
Hermanto
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Pengaruh Perputaran Piutang, Perputaran Persediaan, Perputaran Utang, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas Piranti, Endang; Hermanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4651

Abstract

This study aims to examine the influence of various working capital elements, including accounts receivable turnover, inventory turnover, accounts payable turnover, leverage, and company size, on profitability. Using secondary data, this analysis utilizes the financial statements of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The analysis is conducted using the Eviews statistical software with secondary data. The findings of this research reveal that accounts receivable turnover has a positive effect on profitability, while leverage has a negative effect, and company size also positively contributes to profitability. Conversely, inventory turnover and accounts payable turnover do not show a significant impact on profitability. This study aims to provide a deeper understanding of the various aspects influencing profitability, assist company management in making more effective decisions, and highlight the importance of financial statements in expanding managerial understanding of working capital management to ensure business continuity.
Faktor–Faktor Rasio Keuangan Yang Mempengaruhi Non-Performing Loan (NPL) Dzakiyani, Widya Hasnadz; Hermanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1721

Abstract

This research was conducted with the aim of examining the factors that influence Non-Performing Loan (NPL), such as Return on Assets (ROA), Capital Adequacy Ratio (CAR), Bank efficiency, Diversification Income, Current Account Saving Account (CASA). The population in this research is from the banking subsector listed on the IDX during the period 2018 to 2022, using data from the annual financial statements of conventional banks. The data collection technique in this research uses the Purposive sampling method using secondary data, so that 75 data from 25 companies in the banking subsector in Indonesia are obtained. This research is processed by multiple linear regression analysis using JASP statistical data processing application. The research results can be interpreted that return on assets (ROA) has a negative but insignificant effect on NPL. Capital Adequacy Ratio (CAR), Diversification Income and Current Account Saving Account (CASA) have a negative and significant effect on NPL. Meanwhile, bank efficiency has a positive and significant effect on NPL.
Integrating AI Technology to Optimize Learning for SD Muhammadiyah Kebumen Djoko Sutrisno; Ani Susanti; Hermanto
Global Synthesis in Education Journal Vol. 1 No. 3 (2024): March 2024, Pages 01-49
Publisher : Mutiara Intelektual Indonesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61667/g0x3ak63

Abstract

Artificial intelligence has the potential to revolutionize education by enhancing teaching and learning experiences. By integrating AI technology, SD Muhammadiyah Kebumen can optimize its teaching methods and improve the overall learning outcomes for students. However, successfully integrating AI technology into education requires addressing specific challenges and considerations. These challenges include the profit-oriented nature of current AI applications in education, the lack of pedagogical knowledge among AI developers, and the need for teachers' input and collaboration in the development process. This paper explores the potential of integrating AI technology to optimize SD Muhammadiyah Kebumen's learning. The method of this research is a mix of methods, combining both quantitative and qualitative approaches. The quantitative approach will involve analyzing data on the current teaching methods and learning outcomes of SD Muhammadiyah Kebumen. The qualitative approach will include conducting interviews and surveys to gather insights and perceptions from teachers regarding the use and effectiveness of AI technology in their classrooms. The results show that integrating AI technology in teaching can improve the quality and effectiveness of instruction, enhance student engagement and personalized learning experiences, and provide teachers with valuable insights and data to inform their teaching practices. The score is approximately 3.78, suggesting a somewhat positive attitude towards AI among the respondents. Current use of technological tools: This category scored the highest, with a mean score of around 4.12, indicating that the current use of technological tools is favorable among the participants. Perceived benefits of AI integration include improved student outcomes, increased efficiency in teaching, personalized learning experiences, enhanced engagement, and access to valuable data for informed decision-making. The study found that integrating AI technology in teaching can potentially optimize learning for SD Muhammadiyah Kebumen
Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan Befi Widya Hermawan; Hermanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.6716

Abstract

This study aims to analyze the effect of profitability (ROA), leverage (DER), intellectual capital (VACA), and audit reputation on company value in the food and beverage sub-sector manufacturing industry consistently listed on the Indonesia Stock Exchange (IDX) during the reporting period from 2019 to 2023. Data obtained using purposive sampling techniques and processed through multiple linear regression analysis with the Stata statistical application concluded that there was no significant effect of profitability and leverage on Firm value, in contrast to intellectual capital which had a negative and significant effect. In contrast to audit reputation which has a significant positive effect on firm value.
Digitalisasi Layanan Posyandu: Transformasi Pelayanan Kesehatan Anak Berbasis Web Decelia Maharani, Putri; Hermanto
Jurnal Pengembangan Teknologi Informasi dan Komunikasi (JUPTIK) Vol. 3 No. 2 (2025): JURNAL PENGEMBANGAN TEKNOLOGI INFORMASI DAN KOMUNIAKSI (JUPTIK)
Publisher : Prodi Teknologi Informasi Universitas Muhammadiyah Muara Bungo

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Abstract

Pos Pelayanan Terpadu (Posyandu) merupakan salah satu pilar utama dalam pelayanan kesehatan berbasis masyarakat, terutama dalam memantau pertumbuhan dan perkembangan anak. Namun, hingga saat ini kegiatan operasional Posyandu masih banyak dilakukan secara manual, sehingga rentan terhadap kesalahan pencatatan, kehilangan data, serta keterlambatan pelaporan. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem informasi Posyandu berbasis web guna mendukung transformasi digital layanan kesehatan anak di Posyandu Kasih Ibu Proyek, Nagari Maloro II, Kec. Kamang Baru Kabupaten Sijunjung. Pengembangan sistem menggunakan metode Waterfall yang meliputi tahapan analisis kebutuhan, perancangan, implementasi, pengujian, dan pemeliharaan. Fitur utama sistem mencakup pendaftaran balita, pencatatan data pertumbuhan dan imunisasi, serta pelaporan kegiatan secara digital dan real-time. Hasil pengujian dengan metode black box menunjukkan bahwa sistem telah berjalan sesuai spesifikasi dan mudah digunakan oleh kader. Penerapan sistem ini terbukti meningkatkan efisiensi, akurasi data, serta aksesibilitas informasi kesehatan. Digitalisasi Posyandu menjadi langkah strategis dalam meningkatkan mutu layanan kesehatan berbasis masyarakat dan dapat direplikasi di wilayah lain dengan adaptasi minimal.
A Criminological Study of Social and Economic Factors in Corruption Crimes Rhogust, Muhammad; Endah Lestari, Martanti; Bahri, Syaiful; Hermanto
Journal of Management Vol. 1 No. 1 (2022): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study examines corruption in Indonesia from a criminological perspective, focusing on how social and economic factors contribute to its persistence. Using a qualitative descriptive approach, the research analyzes secondary data from the Corruption Eradication Commission (KPK), Statistics Indonesia (BPS), and Transparency International between 2020 and 2024. The findings reveal that corruption is not merely a legal violation but a socially learned and economically driven behavior embedded in Indonesia’s bureaucratic and cultural structures. Social elements such as patronage, nepotism, and weak moral control intersect with economic pressures like income inequality and inadequate welfare, forming a systemic environment conducive to corruption. Applying Differential Association Theory, Strain Theory, and Rational Choice Theory, this study interprets corruption as both a learned adaptation and a rational response to structural strain. The results highlight the need for multidimensional anti-corruption strategies that integrate institutional reform, socio-economic equality, and cultural transformation. This criminological approach offers deeper insight into the roots of corruption and provides a theoretical foundation for developing more effective preventive policies in Indonesia.
The Constitutionality of Restrictions on Freedom of Expression in the Digital Era: An Analysis of Constitutional Court Decisions Hermanto; Rhogust, Muhammad; Endah Lestari, Martanti; Bahri, Syaiful
Journal of Management Vol. 1 No. 2 (2022): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The rapid evolution of digital communication has redefined the scope and limits of constitutional freedoms particularly the right to freedom of expression. In Indonesia, this right—enshrined in Articles 28E(3) and 28F of the 1945 Constitution—faces new challenges arising from the expansion of online speech and state regulation under the Electronic Information and Transactions Law (UU ITE). This study examines the constitutionality of restrictions on freedom of expression within Indonesia’s digital landscape through a doctrinal and case-based analysis of key Constitutional Court decisions, including Decisions No. 50/PUU-VI/2008, No. 2/PUU-VII/2009, No. 82/PUU-XII/2014, and No. 76/PUU-XV/2017.Findings reveal that the Constitutional Court consistently applies the principle of proportionality as the central test for evaluating the legitimacy of expression-related restrictions. The Court’s reasoning reflects an ongoing effort to harmonize domestic constitutional provisions with international human rights standards, particularly Article 19 of the International Covenant on Civil and Political Rights (ICCPR). While the UU ITE remains constitutionally valid, the Court has emphasized the need for legislative refinement to prevent vague or overly broad interpretations that could infringe upon democratic freedoms.The analysis further highlights that the digital era demands adaptive constitutional interpretation capable of reconciling technological innovation with enduring democratic principles. The Constitutional Court’s jurisprudence demonstrates that constitutional democracy in the digital age must be both protective and responsive—safeguarding individual liberty while ensuring that digital governance serves the public interest. Ultimately, this study underscores the Court’s pivotal role in shaping Indonesia’s constitutional evolution toward a rights-centered model of digital governance, ensuring that constitutional freedoms remain robust amid technological transformation.
PENGEMBANGAN MEDIA PEMBELAJARAN DENGAN MENGGUNAKAN GOOGLE SITES DALAM PEMBELAJARAN TEKS BIOGRAFI KELAS X SMA Hapsary Ratnadewati; riswanda Himawan; Hermanto
Jurnal Lingkar Mutu Pendidikan Vol 20 No 1 (2023): Jurnal Lingkar Mutu Pendidikan
Publisher : LPMP Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54124/jlmp.v20i1.92

Abstract

The development of technology and information in this era certainly affects the increasingly advanced learning media, but not all learning activities use modern and up-to-date learning media. Based on this, researchers are interested in developing learning media based on Google Sites in learning biographical texts for class X at MA Muhammadiyah 1 Yogyakarta. In this study, researchers used a research and development (R&D) research model with the ADDIE method (Analysis, Design, Development, Implementation, and Evaluation). The research technique used is interview and questionnaire technique. This study obtained data sources from a team of experts (material experts, media experts, and teaching experts (teachers)) and user groups (students). The results of this study stated that the development of learning media based on Google Sites in the biographical text of class X SMA / MA obtained "Very Eligible" results with an average score of 81.71. The average score obtained from the assessment of the expert team and media users (students). The score of material expert is 81.6, media expert is 80, teaching expert (teacher) is 80, and the result of limited trial (student) is 85.25. Based on the results of the assessment, it can be concluded that the Google Sites-based learning media in the biographical text material for class X KD 3.14 and 4.14 "Very Eligible" is used as a learning medium.
Analysis of the Influence of Product and promotion On Purchase Decisions on the Products of Micro, Small and Medium enterprises in the District Rengat Hermanto; Roky Apriansyah; Yudha Remofa
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.147

Abstract

This research was conducted on Micro, Small and Medium enterprises engaged in the business of Chips Onion/Banana Kecamatan Rengat. The sample in this research is consumers who shop at the business Chips Onion/Banana Kecamatan Rengat as many as 99 Samples. The type of data used in this research is primary data in the form of quantitative data was done by distributing questionnaires messages to consumers who shop. Analysis tools that the authors use is Multiple Linear Regression Analysis with a quantitative approach with the help of SPSS Software Version 21. The results of the research can be concluded that : (1) the Product is partially significant effect on Purchase Decisions on SMES in the district Rengat. (2) the Promotion is partially significant effect on SMES in the district Rengat. (3) Products and Promotions simultaneously have a significant effect on Purchase Decisions on SMES in the district Rengat.
PENGARUH SUBSTITUSI BUBUR KULIT BUAH NAGA (Hylocereuspolyrhizus) TERHADAP NILAI ORGANOLEPTIK, KIMIA, DAN ANTIOKSIDAN PERMEN AIR KELAPA TUA (Cocos nucifera) Serliwati; Hermanto; Tamrin
Jurnal Sains dan Teknologi Pangan Vol. 10 No. 6 (2025): Jurnal Sains dan Teknologi Pangan
Publisher : Jurusan Ilmu dan Teknologi Pangan Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63071/xjtskd95

Abstract

Air kelapa merupakan cairan alami yang steril dan kaya kalium, kalori, serta klorin, dengan berbagai manfaat bagi kesehatan manusia, serta dapat dijadikan bahan baku permen. Permen dari air kelapa tua memiliki warna kurang menarik sehingga diperlukan pewarna tambahan, salah satunya bubur kulit buah naga merah. Penelitian menggunakan Rancangan Acak Lengkap (RAL) dengan lima perlakuan: P0 (60 g air kelapa tua: 0 g bubur kulit buah naga), P1 (20:40), P2 (30:30), P3 (40:20), dan P4 (50:10). Data dianalisis menggunakan Analisis Varian (ANOVA), dan perbedaan nyata diuji dengan Duncan’s Multiple Range Test (DMRT) pada tingkat kepercayaan 95% (α = 0,05). Hasil uji organoleptik menunjukkan panelis paling menyukai permen P4, dengan nilai rata-rata hedonik: warna 3,76, aroma 3,90, rasa 3,63, tekstur 3,70; dan deskriptif: warna 3,43 (agak merah), aroma 2,73 (aroma buah naga agak kuat), tekstur 4,26 (keras), rasa 2,73 (rasa buah naga agak terasa). Analisis kimia menunjukkan kadar air 6,404%, kadar abu 5,059%, dan sukrosa 35,346%. Aktivitas antioksidan permen tercatat 1145,35 ppm (sangat lemah). Permen dengan sedikit substitusi bubur kulit buah naga merah lebih disukai panelis, menunjukkan penggunaan minimal bubur kulit buah naga dapat memperbaiki warna tanpa mengurangi preferensi sensorik.
Co-Authors AA Sudharmawan, AA Abdul Alim Abdul Hadi Abdul Hamid Abdul Pandi Abdullah, Muhammad Luthfi adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Ade Agung Kurniawan Ade Hendi Ade Hendi Afif Badawi Afriani, Desi Afriany, Jannatul Agung Robianto Agusta Dian Ellina Agustini, Ajeng Ayu Ahmad Homaidi Ahmad Iskandar Rahmansyah Ahmad Muflih Wafir S.A Aini Nurul Akhmad Dwi Priyatno Alief Muhammad Alun Sujjada Amaludin, Roni Ammar Farisi Andi Kaharuddin ANGEL PURWANTI Ani Susanti Apriansyah, Roky Apriliantoni Arianto Arisandi, Oriza Arsyantika, Nining Asri Nurul Huda Aulia Puspita Anugra Yekti Aulya, Annisa Fitri Ayu Diana Azhari Baharuddin Befi Widya Hermawan Dani Hari Tunggal Prasetiyo Dani, Ryan Daniel Happy Putra Dawamul ikhsan Decelia Maharani, Putri Desrian Romza Pernandio Dewi Kartika Dian Hafidh Zulfikar Diansah, Roy Djoko Sutrisno Djuredje, Rizka A Hi Dwi Narsih Dzakiyani, Widya Hasnadz Eka Dian Savitri Eko Juli Fitrianto Ela Yuliana Elvira, Ilian Endah Lestari, Martanti Endang Rini Sukamti Endang Suhendar Etty Safriyani Fadjriah Hapsari Farida, Nadiyah Fatma Sari Fauziah Yolviansyah Febrianto, Nanang Febyna, Keren Ferry Ronaldo Fikri, Diony Ahlul Fitranto, Nur Fitri Faradilla, RH Gema Asiani Hajeniati, Nining Hana Nabila Aisyah Hanggono Arie Prabowo Hapsary Ratnadewati Hartawan Abdillah Hawa Athaya Dheanda Rusminto Himawan, Riswanda Husain Nurisman Ida Royani Idhayani, Nurul Ifar Subagiyo ikraam Imam Sanjaya Inae Paramida Indra Yustiana Irmayanti Irwan Adhi Prasetya, Irwan Adhi Ismail Hasan, Ismail Jajang Jaya Purnama Jamluddin, Isda Jarot Dwi Prasetyo Josman, Lady Faerrosa Juharianto Juli Fitrianto, Eko Julian, Robby Kartika Nuswantara Khasanah, Isroatul Kurnia Tahki Kurniawan, Alvi Fahmi Kusumabaka Rianse, Iqbal L, Mariani Laksono, Judo Lidya Natalia Sartono Liem, Dravinca Rona Lydia M. Nefo Alamsyah Maftuhatu Rosyidah, Dyana Mahmud Basuki Mahmudah, Wahyu Nitasari Margarena, Jessica Mar’ah, Siti Azkiyatul Mas Ahmad Baihaqi Matroni Matroni Melinda Putri Mesy Mira Wulandari Muhammad Ajir Muzakki Muhammad Faqih Dzulqarnain Muhammad Husaini Muhammad Syahputra Novelan Nadya Dwi Oktafiranda Nahiro, Dwi Khairu Naila Muqorriba Nasuha, Ahmad NAUFAL, NAUFAL Noor Nailie Azzat Novitasari , Eka Fitri Nur Ali Nur Hidayah Nurriyah Nurul Isnaini Onni Meirezaldi Pauzan Haryono Pawiati, Sarah Piranti, Endang Poespitasari Hazanah Ndaru Prisca Widiawati Pujiati Suyata Puspita, Arwini Putri Ayu Negara Putri Utami, Putri Qonita Faradilah Zahra Qonita Faradilah Zahra Rahman Jainun, Abdul Ratu, Aurelius Rhogust, Muhammad Ribani, Iin Sri Apriani Ribani, Wiwin Dewi Fitriani Ridhayani Lubis, Ahyani Ridwansyah Riswanda Himawan Riswanda Himawan Rohman, Mohamad Fatchur Roky Apriansyah Roni Sulistiyono Rusiani, Nahla Salito Salwa Nurul Hilaliah Serliwati Siska Lestari Siti Fatimah Siti Hodijah Sri Jumiaty Permatasari Sri Rejeki Sudiartha Athar, Handry Suhardjono S Sujiono, Bambang Sukmarini, Mita Akbar SUMINI Susanti, Astrina Tita Sutina Syah, Habib Asshidiq Syahrizal SYAIFUL BAHRI Syintia Dwi Agustina Tamrin Tarisya Putri Budiman Togar P.O.S. Tolu Tamalika Tomoliyus Toto Widiarto Usman Vomit Wafiyatul Bariroh Wahjuningsih , Sri Wandi Sujatmiko Wartono Wartono Widiastuti, Yuanita Kristiani Wahyu Yudha Remofa Yurike, Yurike Yusuf HM, Muhammad Zeinora