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All Journal Jurnal Pendidikan Jasmani Jurnal Manajemen Pendidikan (JMP) Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama STI Policy and Management Journal Jurnal Ilmiah Ilmu Komputer Fakultas Ilmu Komputer Universitas Al Asyariah Mandar Jurnal Pendidikan dan Keluarga JATI (Jurnal Mahasiswa Teknik Informatika) Urban and Regional Studies Journal Indonesian Journal of Business Analytics (IJBA) Indonesian Journal of Physical Education and Sport Science (IJPESS) Jurnal Multidisipliner Bharasa Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Multidisiplin Nusantara Kohesi: Jurnal Sains dan Teknologi Buletin Pengabdian International Journal of Accounting and Management Research (IJAMR)
AKBAR, MAULANA
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Firm-Specific Determinants of Bank Liquidity in Indonesia Akbar, Maulana; Fadilla, Akhmal Aries; Lestari, Henny Setyo
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1605

Abstract

This study aims to examine the firm-specific determinants that influence bank liquidity among conventional commercial banks in Indonesia during the period 2019–2023. Using panel data regression on a sample of 23 banks listed on the Indonesia Stock Exchange, the study analyzes the impact of six independent variables—Capital Adequacy Ratio (CAR), Total Loan to Total Assets Ratio (TLTAR), Interest Rate Margin (IRM), Deposit Ratio, Non-Performing Loans (NPL), and Return on Assets (ROA)—on the liquidity ratio (measured as liquid assets to total assets). The results show that CAR has a significant positive effect, while TLTAR has a significant negative effect on bank liquidity. Other variables such as IRM, deposits, NPL, and ROA were found to have no significant influence. These findings indicate that adequate capital reserves and balanced credit allocation are crucial for maintaining liquidity in Indonesian banks. The study contributes to the literature by providing empirical evidence from the Indonesian banking sector and offers insights for bank managers and regulators to develop policies that enhance financial stability.
Peran Guru Pendidikan Jasmani terhadap Kebugaran Jasmani Siswa: Studi Kasus di Indonesia dan Malaysia cepi, Muhammad Cepi Arif Mulyana; Akbar, Maulana; Angga Permadi, Asep; Fadila Kasim, Nor; Afiq ikhmal, Muhammad
Indonesian Journal of Physical Education and Sport Science Vol. 4 No. 1 (2024): March: Indonesian Journal of Physical Education and Sport Science
Publisher : Indonesian Journal of Physical Education and Sport Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/ijpess.v4i1.501

Abstract

Study purpose. The purpose of this article was to find out the role of physical education teachers in Indonesia and Malaysia where the role is regulated in the curriculum that has been compiled by the government. Materials and Methods. The method used in this study was a literature review study, the theoretical sources of which were obtained through analysis of the research literature that was used as a reference in the preparation of the article. This reference-based study did not involve fieldwork or direct interaction with respondents, but the data needed was obtained from various sources such as books, journals, and articles that were relevant to the theme and purpose of the article. The data was then analyzed to obtain results in the writing of the article in the form of reviewed information and accurate data. Results. The role of physical education teachers is very important in improving students' physical fitness between the role of teachers in Indonesia and Malaysia. The role of physical education teachers is responsible for guide, teaching, and providing motivation or encouragement to students to be active in physical activities or activities, which ultimately provide something that has a positive impact on the health and physical fitness of students. Conclusions. Indonesia uses the Independent Curriculum while Malaysia uses the Sekolah Standard Rendah Curriculum while the learning approach is the same, the ultimate goal is to encourage students to lead active lifestyles and support their physical and mental health.  
Risk Management And Its Impact On Company Value Suharti, Eni; Hakim, Luqman; Akbar, Maulana
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Determining the impact of business risks (DOL), financial risk (DFL) and market risk (NIM) on the value of the businesses of banks that are Listed with the Stock Exchange of Indonesia, the period used in this research is 4 (four) years, namely from from 2019-2022. The methodology for this investigation is quantitative. 45 banking businesses that were listed between 2019 and 2022 on the Indonesia Stock Exchange comprised the study's population. Purposive sampling was the method employed for the sample, and ten firms were included in the sample. Panel data regression analysis is the data analysis method employed, and Eviews 12 is used to facilitate the process. The results of the research show that partially business risk (DOL) has an effect on company value, a high DOL value indicates that the company has experienced a decrease in its business risk so that it can increase company value. The financial risk variable (DFL) and market risk variable (NIM) partially have no effect on company value. Simultaneously business risk (DOL), financial risk (DFL) and market risk (NIM) have a positive and significant effect on company value in the 2019-2022 period
Determinasi Faktor Pertumbuhan Pedagang Kaki Lima Di Kawasan Metro Tanjung Bunga, Kota Makassar Akbar, Maulana; Muhibuddin, Andi; Syafri, Syafri
Urban and Regional Studies Journal Vol. 6 No. 2 (2024): Urban and Regional Studies Journal, Juni 2024
Publisher : Postgraduate Bosowa University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/ursj.v6i2.4489

Abstract

Penelitian ini dilakukan untuk mengidentifikasi faktor-faktor apa saja yang memengaruhi tumbuh kembangnya pedagang kaki lima di Kawasan Metro Tanjung Bunga Kota Makassar. Lokasi penelitian tesis ini terletak di Kawasan Metro Tanjung Bunga Kecamatan Tamalate, Kota Makassar. Dengan menggunakan pendekatan kuantitatif mulai dari pengolahan data hingga analisis yang melalui pengukuran dan perhitungan data numerik. Proses pengambilan sampel sebagai data dilakukan melalui penyebaran kuesioner kepada pedagang kaki lima yang ada sebagai responden. Data kemudian diolah menggunakan analisis chi-kuadrat untuk mengetahui faktor yang paling memengaruhi tumbuh kembangnya pedagang kaki lima di Kawasan Metro Tanjung Bunga Kota Makassar. Berdasarkan hipotesis penulis, diduga faktor yang paling memengaruhi dalam tumbuh kembang pedagang kaki lima di Kawasan Metro Tanjung Bunga Kota Makassar adalah Kurangnya Lapangan Pekerjaan di Sektor Formal. This research was conducted to identify the factors that influence the growth and development of street vendors in the Metro Tanjung Bunga area of Makassar City. The location of this thesis research is in the Metro Tanjung Bunga area, Tamalate District, Makassar City. Using a quantitative approach from data processing to analysis through measurement and calculation of numerical data. The sampling process as data was carried out by distributing questionnaires to street vendors as respondents. The data was then processed using chi-square analysis to determine the factors that most influence the growth and development of street vendors in the Metro Tanjung Bunga area of Makassar City. Based on the author's hypothesis, it is suspected that the most influencing factor in the growth and development of street vendors in the Metro Tanjung Bunga area of Makassar City is the Lack of Employment Opportunities in the Formal Sector.
Factors that Influence Auditor Switching in Banks Listed on the BEI Doni Prayoga; Akbar, Maulana; Salta, Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8729

Abstract

The aim of this research is to examine the impact of going concern audit opinion, financial distress, company complexity, institutional ownership, and company size on auditor switching. And in this research we also added a moderating variable, namely audit fees, to test the role of audit fees in moderating the relationship between factors that influence auditor switching. This research focuses on bank companies listed on the Indonesia Stock Exchange in 2019-2022. The data collection technique uses a purposive sampling method with a total of 164 data, taken from 41 banks listed on the Indonesia Stock Exchange. This research uses multiple linear regression analysis techniques and interaction tests or MRA (Moderated Regression Analysis). This calculation analysis was carried out with the help of SPSS software. The research results show that going concern audit opinion has a positive effect on auditor switching, while company complexity has a negative effect on auditor switching. However, factors such as financial distress, institutional ownership and company size have no influence on auditor change. Apart from that, the size of the audit fee does not moderate the relationship between the factors that influence a company's decision to change auditors.
IMPLEMENTASI INTERNET OF THINGS (IoT) PADA SISTEM KEAMANAN KANDANG AYAM Harianto, Harianto; Muammar, Muammar; Akbar, Maulana
JURNAL ILMU KOMPUTER Vol 11 No 1 (2025): Edisi April
Publisher : LPPM Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jiik.v11i1.345

Abstract

Penelitian ini bertujuan untuk mengembangkan sistem keamanan kandang ayam berbasis Internet of Things (loT). Sistem ini menggunakan perangkat NodeMCU ESP8266, sensor ultrasonik, dan kamera ESP32-Cam untuk mendeteksi dan memantau aktivitas di sekitar kandang ayam. Data yang diperoleh dari sensor dan kamera dikirimkan ke aplikasi Telegram sebagai notifikasi kepada pengguna. Penelitian ini diharapkan dapat meningkatkan keamanan kandang ayam dari ancaman pencurian dan gangguan hama
Co-Authors Abdi, M. Farhan Adhim, Mohammad Fatahillah Fauzil Afiq ikhmal, Muhammad Agustinah, Aminah Alkhajaj, Pramugian Andi Muhibuddin, Andi Andrias, Khemal Ansyori, Maulana Ari Nursanto, Gunawan Azis, M. Raziq Besse Hartati Cendana, Cendana cepi, Muhammad Cepi Arif Mulyana Dharianto, Danella Domara, Novita Ayu Doni Prayoga Erlangga, E Fadila Kasim, Nor Fadilla, Akhmal Aries Fahrunnisyah, Nur Indah Fajri, Ridwan Hardiansyah, Fikri Andhika Harianto Harianto Hasibuan, Anggi Agung Hamonangan Jelita, J Kamarullah Kamarullah Kuntarto, Hario Bismo Lestari, Henny Setyo Luqman Hakim Mahlil, M Manvi, Kurnia Illahi Maulana, Rahmatullah Rafi Mila, Apryza Monica, Diffya Muammar Muammar, Muammar Muliani, M Nailah, Nasywaa Akeno Nurlaila Sari Permadi, Asep Angga Pratiwi, Riska Deviyani Rafiqi, Muhammad Rizqi Mushrifah, Mega Salta, Salta Sapriani Lubis Siti Nur Azizah, Siti Suharti, Eni Syafri, Syafri Syafuddin, Khairul Wiyoso, Rachel Margaretha