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Haykal, Muhammad
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH LEVERAGE, PENURUNAN ARUS KAS OPERASI, FIXEDASSET INTENSITY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEPUTUSAN REVALUASI ASET TETAP Haykal, Muhammad; Munira, Raudhatul
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.4682

Abstract

This study aims to examine the effect of leverage, decreased operating cash flow, fixed asset intensity, and company growth on fixed asset revaluation decisions in chemical sub-sector companies listed on 5 ASEAN exchanges in 2017-2019. The data used in this research is secondary data that comes from the financial reports of each stock exchange. The number of samples in this study were 135 observations using purposive sampling technique. Data is accessed through the website www.idx.co.id, www.bursamalaysia.com, www.sgx.com, www.edge.pse.com.ph, and www.set.or.th. Methods of data analysis in this study using logistic regression analysis method. The results showed that fixed asset intensity had a positive and significant effect on fixed asset revaluation decisions, while leverage, decreased operating cash flow, and company growth had no effect on fixed asset revaluation decisions.
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILTAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH Bahruna, Niza; Naz’aina, Naz’aina; Haykal, Muhammad
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.331 KB) | DOI: 10.29103/j-mind.v6i2.5228

Abstract

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN Nilawati, Nilawati; Naz’aina, Naz’aina; Haykal, Muhammad
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.583 KB) | DOI: 10.29103/j-mind.v6i2.5127

Abstract

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.
STUDY OF ECO-ARCHITECTURE CONCEPT AT MARINA BAY SANDS HOTEL Haykal, Muhammad; Lissimia, Finta
Jurnal Koridor Vol. 12 No. 02 (2021): Jurnal Koridor
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/koridor.v12i02.6000

Abstract

Eco-architecture is a sustainable concept which in essence prioritizes natural and environmental aspects in an architectural design. In addition, eco-architecture also focuses on the use of natural energy as an alternative energy source to replace fossil energy which produces C02 which causes damage to natural ecosystems and causes harm to the living things in it. In this research, Marina Bay Sands Hotel is the object of hotel research that uses the concept of eco-architecture in its design. There is also a discussion on the building's energy operational system in which there are passive systems, hybrid systems, active systems and productive systems as levels in the use of building energy with the aim of providing efficient energy for buildings. The last is about the identification of harmony which includes discussing the configuration of the building mass and the orientation of the building. Based on the analysis carried out with the components previously mentioned, it can be concluded that the application of eco-architecture based on its principles has a significant impact on environmental conditions around the site. This is because these principles are principles that pay attention to environmental conditions during the construction period and after the building is active, which makes the building a sustainable building  
Pengaruh Penggunaan Youtube Terhadap Minat Belajar Mahasiswa PBA UIN Sultan Aji Muhammad Idris Samarinda Angkatan 2021 Haykal, Muhammad; Latifah, Nor; Nurdiniyah, Syti Qoirunisa'; Wardhana, Kautsar Eka
Borneo Journal of Language and Education Vol 1 No 2 (2021): Borneo Journal of Language and Education, Vol.1 (No.2), Agustus 2021
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeru Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/benjole.v1i2.5911

Abstract

This journal reviews the influence of the use of Youtube on the learning interest of PBA UINSI students in the class of 2021. This study aims to determine whether Youtube affects the learning interest of PBA UINSI Samarinda students. This type of research is classified as quantitative research. The research instrument is filling out a questionnaire / questionnaire. The data source of this research is filling out a questionnaire then proceed with analyzing the data statistically to determine the effect of using Youtube on the learning interest of PBA UINSI Samarinda students class of 2021. The benefit of this research is that it can find out the development of science in the field of technology as information and reference material for the development of science, especially in the field of technology and is also very useful for students who are not very good at understanding lessons through teachers, they can learn on their own through other learning media, one of which is Youtube. Quantitative research methods were used in this study. The research was conducted in November 2021 at the Sultan Aji Muhammad Idris Samarinda State Islamic University. This research is classified as survey research, which uses a questionnaire / questionnaire as an instrument. As for this study using Arabic Language Education students class of 2021 as a population of 77 people. While the sample of this study used 20 respondents using random sampling technique. Based on hypothesis testing on the ANOVA test, the result is 1.00> 0.05 then variable X is linear to variable Y and Ha is accepted.
Pelatihan Pembuatan Pupuk Organik Cair Ramah Lingkungan Dari Sumberdaya Hayati Di Desa Padang Sakti Kecamatan Muara Satu Kota Lhokseumawe Nazaruddin, Muhammad; Baidhawi, Baidhawi; Nasruddin, Nasruddin; Haykal, Muhammad; Siska, Deassy; AR, Marzuki; Nasution, Paisah; Azmi, Farhan
Jurnal Malikussaleh Mengabdi Vol 3, No 2 (2024): Jurnal Malikussaleh Mengabdi, Oktober 2024
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v3i2.18763

Abstract

Dampak terhadap lingkungan maupun ekonomi dan pendapatan petani akibat dari pemakaian pupuk kimia semakin menjadi perhatian.  Oleh karena itu, berkembang wacana untuk kembali ke alam dalam kegiatan pertanian, yaitu dengan memanfaatkan bahan-bahan alam (sumberdaya hayati) untuk kebutuhan pupuk. Tujuan dari kegiatan pengabdian ini adalah; 1). Memberikan pelatihan dan keterampilan kepada para petani untuk membuat pupuk organik ramah lingkungan dari sumberdaya hayati yang banyak terdapat di lingkungan sekitarnya; dan 2).  Mengetahui efektivitas pelatihan yang diadakan bagi para petani tersebut. Metode kegiatan yang akan dilakukan adalah penyampaian materi secara teoritis (ceramah) tentang  seluk-beluk pupuk organik dan potensi sumberdaya hayati di salah satu Desa Lingkungan Universitas Malikussaleh yaitu di Desa Padang Sakti, Kecamatan Muara Satu Kota Lhokseumawe yang berpotensi sebagai bahan pupuk organik; kemudian diikuti dengan demonstrasi dan praktek langsung pembuatan pupuk organik oleh para petani. Untuk melaksanakan praktek, peserta dibagi dalam 5 kelompok kerja. Masing-masing kelompok tersebut diberi kesempatan untuk praktek membuat pupuk organik sendiri.  Kegiatan pelatihan dilakukan selama 2 hari, dengan target 25 peserta. Hasil pengabdian menunjukkan bahwa kegiatan ini bermanfaat dan segera dapat diterapkan dalam budidaya tanaman baik skala kecil maupun skala besar
Edukasi Masyarakat Terkait Mitigasi Bencana Gempabumi dan Tsunami di Desa Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe Siska, Deassy; Nayan, Ahmad; Sofyan, Sofyan; Yusuf, Muhammad; Nazaruddin, Muhammad; Nurmalita, Nurmalita; Haykal, Muhammad; AR, Marzuki
Jurnal Malikussaleh Mengabdi Vol 3, No 2 (2024): Jurnal Malikussaleh Mengabdi, Oktober 2024
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v3i2.18786

Abstract

Indonesia adalah Negara yang rawan terjadinya bencana alam, termasuk salah satunya adalah bencana tanah gempa dan tsunami. Musibah ini menuntut masyarakat untuk tanggap dalam menghadapi situasi bencana guna mengurangi adanya korban jiwa dan kerusakan lingkungan beserta harta benda. Bencana tsunami di Aceh pada tahun 2004 merupakan salah satu bencana alam terbesar di Indonesia yang menyebabkan lebih dari dua ratus ribu jiwa menjadi korban. Desa Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe merupakan salah satu Desa binaan Universitas Malikussaleh yang terletak di pesisir pantai dan merupakan salah satu desa yang terkena sapuan tsunami meskipun tidak secara langsung pada tahun 2004. Desa Blang Pulo merupakan Kawasan pesisir dekat dengan perusahaan vital negara yang kondisinya sangat rentan terhadap musibah tsunami. Pada saat terjadi tsunami tahun 2004, masyarakat tidak memiliki pengetahuan terkait mitigasi bencana alam, sehingga tidak siap ketika terjadi gempa dan tsunami. Kegiatan pelatihan mitigasi bencana dilakukan untuk memberikan pengetahuan dan meningkatkan kesadaran masyarakat Desa Blang Pulo terhadap persiapan menghadapi gempa dan tsunami. Pelathan dilaksanakan melalui kegiatan ceramah dan tanya jawab terkait bencana alam gempa dan tsunami serta tindakantindakan persiapan untuk menghadapinya. Masyarakat yang diwakilkan oleh tim Karang Taruna juga akan diajak untuk mengenali rute evakuasi tsunami dari tempat tinggal mereka masing-masing. Kata kunci: MIndonesia adalah Negara yang rawan terjadinya bencana alam, termasuk salah satunya adalah bencana tanah gempa dan tsunami. Musibah ini menuntut masyarakat untuk tanggap dalam menghadapi situasi bencana guna mengurangi adanya korban jiwa dan kerusakan lingkungan beserta harta benda. Bencana tsunami di Aceh pada tahun 2004 merupakan salah satu bencana alam terbesar di Indonesia yang menyebabkan lebih dari dua ratus ribu jiwa menjadi korban. Desa Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe merupakan salah satu Desa binaan Universitas Malikussaleh yang terletak di pesisir pantai dan merupakan salah satu desa yang terkena sapuan tsunami meskipun tidak secara langsung pada tahun 2004. Desa Blang Pulo merupakan Kawasan pesisir dekat dengan perusahaan vital negara yang kondisinya sangat rentan terhadap musibah tsunami. Pada saat terjadi tsunami tahun 2004, masyarakat tidak memiliki pengetahuan terkait mitigasi bencana alam, sehingga tidak siap ketika terjadi gempa dan tsunami. Kegiatan pelatihan mitigasi bencana dilakukan untuk memberikan pengetahuan dan meningkatkan kesadaran masyarakat Desa Blang Pulo terhadap persiapan menghadapi gempa dan tsunami. Pelathan dilaksanakan melalui kegiatan ceramah dan tanya jawab terkait bencana alam gempa dan tsunami serta tindakantindakan persiapan untuk menghadapinya. Masyarakat yang diwakilkan oleh tim Karang Taruna juga akan diajak untuk mengenali rute evakuasi tsunami dari tempat tinggal mereka masing-masing. Kata kunci: Mitigas, Bencana, Gempa Bumi, Tsunami, Pengabdian Masyarakat, Blang Pulo
Pendampingan dan Bimbingan Teknis Akuntansi Persediaan Sesuai PSAK 202 Bagi Guru MGMP Akuntansi Sumatera Barat Ferdawati, Ferdawati; Siskawati, Eka; Gustati, Gustati; Sulastri, Reni Endang; Haykal, Muhammad
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.318

Abstract

This community service activity aims to improve the understanding and skills of accounting teachers in implementing the latest PSAK 202 standards. This activity was carried out on June 27, 2024 at the secretariat of the West Sumatra Accounting MGMP. The main focus of this activity is on inventory valuation methods, including FIFO, LIFO, and Average Cost, and their impact on financial statements. This activity was carried out in two sessions, namely the presentation session and interactive discussion. This activity involved collaboration between the West Sumatra Accounting MGMP and the community service team from the Padang State Polytechnic. The results of the service showed a significant increase in the conceptual understanding of teachers, as reflected in their responses in the questionnaire evaluation. This mentoring successfully facilitated increased knowledge and adaptation of teaching practices in accordance with applicable financial accounting standards
Estimasi Cadangan Karbon Komunitas Mangrove Dusun Keranji, Desa Paremas, Lombok Timur Haykal, Muhammad; Harman, Carlen Aufa; ZA, Siti Asiah; Buhari, Nurliah; Lestariningsih, Wiwid Andriyani; Damayanti, Ayu Adhita; Rahman, Ibadur
Jurnal Ilmu Kelautan Lesser Sunda Vol. 5 No. 1 (2025): Jurnal Ilmu Kelautan - Lesser Sunda
Publisher : Program Studi Ilmu Kelautan, Jurusan Perikanan dan Ilmu Kelautan, Fakultas Pertanian, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jikls.v5i1.123

Abstract

Carbon dioxide is one of the greenhouse gases that reflects sunlight radiation. Mangrove trees have the ability to absorb and store carbon in the air, so the existence of a mangrove tree could be one of the solutions to the global warming problem. This research aims to find out the amount of carbon reserves in the mangrove communities that exist in Keranji Hamlet, Paremas, East Lombok. The survey method used in this research is an explorative descriptive method that will make it easier to understand and interpret the data. To determine the stock of mangrove carbon, data is needed that will influence the carbon content such as diameter, density, type and percentage of the coverage of the mangrove. In this study, six species of mangroves were identified: Avicennia alba, A. marina, Rhizophora apiculata, R. mucronata, R. stylosa, and Sonneratia alba. The average density value obtained is 988,889 ind/ha so it is known that the mangrove forests of Keranji Hamlet, Paremas, Jerowaru, East Lombok have rare cover conditions based on standard quality of forest damage. The average diameter of the mangrove tree is the highest value at transec 2, so the highest carbon reserve value is found at transec 2, whether it's root or rod. The average estimated reserve is spread out at 104.96 tons/ha of rod carbon and at 56.05 tons/he of root carbon that marks the rod carbon belonging to the high category and the rod carb belongs to the medium category.
The Ottoman Turkish Expedition and the Anti-Colonialism Movement of the Sultanate of Aceh Darussalam 1530-1568 Haykal, Muhammad
El Tarikh : Journal of History, Culture and Islamic Civilization Vol. 3 No. 2 (2022): Islamic of Local History
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/jhcc.v3i2.14563

Abstract

The appearance of the Portuguese fleet in the Indian Ocean and the Straits of Malacca was the starting factor for triggering colonialism in Nusantara. The emergence of the fleet which then continued to the domination of the Portuguese on the one hand had disrupted the expansion of the Ottoman Turks who had controlled Egypt and the Arabian Penisula. On the other hand, it was also the main factor that encouraged the emergence and development of the Aceh Darussalam Sultanate as a resistance movement or anti-colonialism against the Portuguese. This article will examine how the emergence of the Portuguese in the Indian waters and the Malacca Strait has become the main driver for the emergence of the anti-colonialism movement initiated by the Sultanate of Aceh. As well as the author continues by concluding that it was the the anti-colonialism movement became the main factor in establishing the relationship between the Aceh Darussalam Sultanate and the Ottoman Turks. However, this was because the Ottoman Turks also had the same interests as Aceh, namely against Portuguese domination in the Indian Ocean. To Ensure their trade flocks and Hajj route safe. The conclusion obtained is that the domination of the Portuguese in the Indian Ocean and the Straits of Malacca has indirectly become the main factor in the realization of military and even economic cooperation relations between the two Islamic empires. This paper is a research of literature and historiography using a narrative descriptive method, presenting history in combination with chronology and correlations between each event. 
Co-Authors Ahmad Nayan AR, Marzuki Ayu Adhita Damayanti Azmi, Farhan Bahruna, Niza Baidhawi Baidhawi Deassy Siska Eka Siskawati Fa’uzobihi, Fa’uzobihi Ferdawati Ferdawati Fikri Akbar, Muhammad Finta Lissimia, Finta Gustati Gustati Harman, Carlen Aufa Kautsar Eka Wardhana Lestariningsih, Wiwid Andriyani Muhammad Yusuf Munira, Raudhatul Nasruddin Nasruddin Nasution, Paisah Naz’aina, Naz’aina Nilawati Nilawati Nor Latifah Nurdiniyah, Syti Qoirunisa' Nurliah Buhari, Nurliah Nurmalita Nurmalita Rahman, Ibadur Reni Endang Sulastri Rico Nur Ilham Ruminda Ruminda Sauzi Amalia, Sri Sofyan Sofyan Sri Delviani, Putri Syamsul Bahri Yoga Sudarisman Yudi Kristanto ZA, Siti Asiah