p-Index From 2020 - 2025
6.302
P-Index
This Author published in this journals
All Journal CHEMPUBLISH JOURNAL JBMP (Jurnal Bisnis, Manajemen dan Perbankan) al-Afkar, Journal For Islamic Studies Jurnal Pengabdian Magister Pendidikan IPA Abditani : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Aksioma Coopetition : Jurnal Ilmiah Manajemen JURNAL ILMIAH EDUKATIF JOURNAL of LEGAL RESEARCH Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan International Journal of Economics, Management, Business, and Social Science Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) Agro Tatanen prosiding seminar nasional Agrivet: Jurnal Ilmu-ilmu Pertanian dan Peternakan LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) Economics and Business Journal Khulasah : Islamic Studies Journal JURNAL ILMIAH HUKUM DAN KEADILAN JURNAL PILAR KEADILAN Journal of Entrepreneur and Business International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Journal of Mandalika Literature Indonesian Proceedings and Annual Conference of Islamic Education (IPACIE) Jurnal Ilmiah Research and Development Student Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Agro Veteriner Sriwijaya Accounting Community Services Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat IJHABS Jurnal Ilmu Pemerintahan Indonesia Economic Journal Ulul Albab: Journal Dak'wah and Social Religiousity
Claim Missing Document
Check
Articles

The Influence Of Current Ratio (Cr), Debt To Equity Ratio (Der), Total Asset Turnover (Tato), And Net Profit Margin (Npm) On Return On Equity (Roe) In Lq-45 Companies Listed On The Indonesian Stock Exchange (Bei ) Year 2013-2018 Medianto Basuki; Tina Rosa; Burhanudin
Journal of Entrepreneur and Business Vol. 2 No. 2 (2024): Journal of Entrepreneur and Business
Publisher : LPPM Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/joeb.v2i2.49

Abstract

This study aims to analyze the effect of the Current Ratio, Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and Net Profit Margin (NPM) on LQ45 companies' Return on Equity (ROE) at the Indonesia Stock Exchange in 2013 - 2018. This research is an explanatory research that explains the causality relationship using secondary data with a population of 45 companies incorporated in the LQ45 index on the Indonesia Stock Exchange in 2018. Samples of 7 companies were selected using the purposive sample method in accordance with predetermined criteria including one of which is to have a report finance in 2013-2018. The analytical method used is panel data linear regression. The results showed that at the 95% confidence level of the four dependent variables studied, namely: Current Ratio, Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and Net Profit Margin (NPM) there are three variables that have a significant effect on Return on Equity (ROE), namely Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and and Net Profit Margin (NPM). Meanwhile, if tested simultaneously, the Current Ratio, Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) and Net Profit Margin (NPM) have a significant effect on Return on Equity (ROE.) Keywords : Current Ratio, Debt to Equity Ratio (DER), Total Asset Turn Over (TATO) dan Net Profit Margin (NPM) dan Return on Equity (ROE)
The Influence Of Training And Work Environment On Employee Performance (Case Study: Tax Inspector at the Directorate General of Taxes) Maulia Githa Ustadztama; Kasful Anwar; Burhanudin
Journal of Entrepreneur and Business Vol. 2 No. 2 (2024): Journal of Entrepreneur and Business
Publisher : LPPM Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/joeb.v2i2.55

Abstract

There are many factors that can influence employees in an organization. The aim of this research is to find out how training and the work environment influence employee performance with competency as an intervening variable. The research method uses a quantitative approach with a questionnaire instrument, purposive sampling data collection techniques with 60 respondents, and Structural Equation Modeling (SEM) analysis methods. Based on the results of this research, it confirms: First, based on the results of this research, it confirms that training has a positive effect on employee performance. Statistical test results show that 65% of employee performance is influenced by training. Of the several indicator variables studied, it shows that the instructor's ability to provide training is the most important factor, followed by the training material factor. From the performance variables, it can be noted that achievement indicators are the strongest factor in employee performance, followed by employee behavior and characteristics. Second, the results of this research show that the work environment has a positive effect on employee performance. Statistical test results show that 46% of employee performance is influenced by the work environment. Of the several indicators studied, the influence of organizational support is the most important factor in the organizational environment, then peer relationships or support and the influence of superiors. Third, the results of this research note that employee competency has a positive influence on employee performance. Statistical test results show that 48% of employee performance is influenced by employee competency. Of the several indicators studied, employee skills/expertise are the most important factors in the competency variable, as are employee self-concept and attitudes. These three factors will have an important influence on employee performance. Keywords: Training, Work Environment, Employee Performance
Pelatihan Akuntansi dan Manajemen Keuangan Bagi Pengawas dan Pengurus Koperasi dalam Upaya Meningkatkan Mekanisme Kerja di Koperasi Yusnaini; Nur Khamisah; Burhanudin
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.19

Abstract

Eksistensi koperasi secara kuantitas cukup menggembirakan, namun secara kualitas perlu mendapat perhatian serius. Permasalahan yang dialami koperasi secara umum adalah pengurus dan pengawas mayoritas tidak memiliki kemampuan yang cukup untuk menjalankan koperasi yang baik, utamanya masalah pengelolaan sumber daya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan dan kemampuan mengenai manajemen keuangan kepada kelompok sasaran yaitu koperasi karyawan PT Pusri Palembang. Kegiatan ini telah dilaksanakan selama tiga kali kunjungan yaitu pada tanggal 18 November, 22 November dan 25 November 2021 di Koperasi Karyawan PT Pupuk Sriwidjaja Palembang. Hasil kegiatan ini diharapkan dapat terus berlanjut secara rutin dengan materi yang lebih mendalam. Dengan demikian pengelola koperasi karyawan PT. Pusri dapat menciptakan manajemen keuangan yang lebih baik. Manajemen keuangan yang baik yaitu menyangkut kegiatan bagaimana perencanaan, analisis, dan pengendalian kegiatan keuangan
KONSERVASI DAN DIVERSIFIKASI PRODUK BAMBU DESA CITANGTU KECAMATAN KUNINGAN KABUPATEN KUNINGAN JAWA BARAT Karyaningsih, Ika; Desti S.Alfiah; Burhanudin
Jurnal Abditani Vol. 7 No. 2 (2024): Oktober
Publisher : FAKULTAS PERTANIAN UNIVERSITAS ALKHAIRAAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/abditani.v7i2.313

Abstract

Wilayah Dusun Wangon Desa Citangtu memiliki potensi jenis-jenis bambu dan keterampilan kerajianan bahan baku bambu. Tanaman bambu yang ada tersebar di lahan milik masyarakat seperti kebun, pekarangan dan hutan rakyat bahkan ada juga di sempadan sungai dan lahan milik desa. Potensi ini belum sepenuhnya dimanfaatkan oleh masyarakat. Selama ini masyarakat telah memanfaatkan bambu sebagai bahan bangunan dan kerajinan yang telah mampu dijual dan diterima pasar seperti membuat kandang ayam, membuat pagar, ajir, tampah dan perabotan lain. Potensi ini perlu untuk dikembangkan dan dimanfaatkan lebih optimal untuk dapat meningkatkan nilai bambu di masyarakat baik secara ekologi maupun ekonomi. Secara ekologi bambu mampu memperkuat sempadan sungai dan penahan aliran air (run off) agar tidak mudah tererosi. Secara ekonomi bambu dapat dibuat berbagai macam produk untuk kebutuhan rumah tangga, seni, bahan pakaian/serat dan bahan makanan. Program pengabdian masyarakat ini dengan metode penyuluhan dan penyadartahuan kepada masyarakat berupaya untuk meningkatkan pengetahuan dan kesadaran masyarakat pentingnya konservasi terutama peremajaan pohon/rumpun bambu uuntuk dapat meningkatkan fungsinya. Program ini akan memberikan peningkatan pengetahuan masyarakat tentang konservasi bambu, peremajaan dan upaya budidaya dengan berbagai teknik pembuatan bibit bambu yaitu dengan tunas alami (rebung), stek batang, stek batang dalam air, dan stek ranting. Disamping itu juga memberikan contoh produk-produk bambu lain yang lebih laku di pasaran sehingga dapat membuka wawasan masyarakat tentang difersifikasi produk selain yang biasa dibuat.
EKPLORASI KESEIMBANGAN ANTARA KEPASTIAN HUKUM DAN MORALITAS DALAM KEPUTUSAN HAKIM: Kepastian Hukum Putusan Hakim Habeahan, Rasman; Burhanudin
Jurnal Pilar Keadilan Vol. 4 No. 2 (2025): Pilar Keadilan
Publisher : Program Magister Ilmu Hukum, STIH Painan

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

Abstract

Keseimbangan antara kepastian hukum dan moralitas menjadi salah satu tantangan mendasar dalam proses pengambilan keputusan oleh hakim. Kepastian hukum diperlukan untuk menjamin stabilitas dan prediktabilitas dalam sistem hukum, sementara moralitas penting untuk memastikan keadilan substantif yang manusiawi. Penelitian ini bertujuan mengeksplorasi bagaimana moralitas dapat diintegrasikan dalam keputusan hakim tanpa mengabaikan prinsip kepastian hukum. Metode yang digunakan adalah normatif yuridis dengan pendekatan perundang-undangan dan pendekatan literatur. Melalui analisis terhadap teori hukum dan praktik peradilan, ditemukan bahwa hubungan antara kepastian hukum dan moralitas tidak selalu kontradiktif, melainkan membutuhkan kehati- hatian dalam implementasinya. Hakim memiliki peran strategis dalam menjembatani kedua aspek ini, sehingga diperlukan pelatihan yang tepat untuk membantu mereka mempertimbangkan aspek moralitas secara proporsional dalam setiap putusan. Temuan ini diharapkan dapat memberikan kontribusi teoritis dan praktis dalam pengembangan sistem peradilan yang adil. Kata Kunci: Kepastian Hukum; Moralitas; Keputusan Hakim
Analysis of Visitor Satisfaction With Services at The Transportation Museum Putra, Andika; Burhanudin; Fitria, Dona
International Humanity Advance, Business & Sciences Vol 2 No 3 (2025): January
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i3.383

Abstract

This research examines visitor satisfaction with services at the Museum of Transportation using a qualitative approach. The study focuses on three main aspects: staff friendliness, information clarity, and the quality of facilities. Data were collected through in-depth interviews, direct observation, and documentation, with thematic analysis employed to interpret findings. Results show that most visitors are satisfied with the staff's hospitality and attentiveness, although some noted the lack of personnel in certain areas. Regarding information clarity, visitors expressed a need for more comprehensive and accessible resources, particularly in multilingual formats. Facility quality was perceived as satisfactory, especially in terms of cleanliness, but visitors suggested improvements in accessibility and the availability of supporting amenities such as rest areas and parking. This study highlights critical areas for service improvement and provides recommendations for museum management to enhance the overall visitor experience
Pengaruh Profitabilitas, Kepemilikan Manajerial dan Leverage Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Herman Wijaya; Linda Utami; Wiwin Arifin; Burhanudin
Journal of Mandalika Literature Vol. 5 No. 4 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v5i4.3616

Abstract

This study aims to examine the effect of profitability, managerial ownership, and leverage on earnings management with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The research method used is a quantitative method employing multiple linear analysis and MRA, with data processed using SPSS version 25. The population of this study consists of 140 manufacturing companies listed on the IDX for the period 2017-2022, and a sample of 53 companies with a total of 318 company data points was obtained. The sample was selected using purposive sampling based on specific criteria. The results of the study indicate that profitability, managerial ownership, and leverage significantly affect earnings management. Company size does not moderate the effect of profitability, managerial ownership, and leverage on earnings management
ANALISIS STRATEGI KEUNGGULAN BERSAING DAN BRAND IMAGE DENGAN PENDEKATAN FIVE FORCES PORTER DI RUMAH MAKAN RIUNG PANYAUNGAN Kundratr; Sumarti, Lily; Fetia Wardhani, Wini; Rahmadia Febryane, Rimelke; Burhanudin; Diana Octaviani, N
AGRO TATANEN | Jurnal Ilmiah Pertanian Vol. 7 No. 1 (2025): AGRO TATANEN Edisi Januari 2025 | Jurnal Ilmiah Pertanian
Publisher : Program Studi Agroteknologi Faperta UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55222/agrotatanen.v7i1.1538

Abstract

This study aims to analyze the strategies employed by Riung Panyaungan, a pioneer of Sundanese cuisine in Bandung Regency, established in 1997. The primary focus is to identify existing strategies, evaluate their effectiveness, and provide strategic recommendations to enhance competitive advantage. The methods used include Porter’s Five Forces and Brand Image analysis with a Likert scale. The results indicate that Riung Panyaungan employs a brand identity and marketing-focused strategy, which has proven effective in maintaining operational efficiency and business resilience. The recommended strategy is differentiation to strengthen competitive advantage and sustain its position in the culinary market. Keywords: Riung Panyaungan, differentiation strategy, Porter’s Five Forces, Brand Image, competitive advantage
Analisis Pelaksanaan Anggaran APBN pada Tingkat UAKPA Kementrian dan Lembaga Satuan Kerja Organisasi Kepolisian Burhanudin; Yana Ulfa; Musviyanti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.676

Abstract

Tujuan penelitian yaitu untuk mengetahui bagaimanakah mekanisme pengelolaan anggaran pada Organisasi Kepolisian tingkat UAKPA direncanakan, diimplementasikan, dikontrol, dan dipertanggungjawabkan. Penelitian ini bersifat deskriptif kualitatif, dengan objek penelitian Polres Penajam Paser Utara dengan fokus pada tahapan perencanaan, pelaksanaan, pengendalian dan pertanggungjawaban keuangan. Subjek penelitian ialah anggota kepolisian aktif berdinas di Polres Penajam Paser Utara yang menduduki jabatan terkait pelaksanaan anggaran. Hasil peneletian ditemukan pelaksanaan anggaran Satker Polres Penajam Paser Utara terbagi menjadi empat tahapan, yakni pada tahapan perencanaan penerapan sistem Bottom-Up dilakukan untuk mengetahui kebutuhan yang nyata dari setiap satuan fungsi Kepolisian guna menyusun anggaran untuk tahun yang akan berjalan. Tahap selanjutnya ialah tahap pelaksanaan, pada tahapan ini setiap satuan fungsi Kepolisian akan mengirimkan nota dinas untuk melakukan pencairan sesuai dengan kebutuhan masing-masing satuan fungsi, dengan mekanisme pembayaran UP/GUP/TUP atau mekanisme Pembayaran Langsung (LS). Pada tahapan pengendalian Satker Polres Penajam Paser Utara rutin melaksanakan pemeriksaan baik secara internal maupun eksternal. Tahapan terakhir ialah tahapan pertanggungjawaban, pada tahapan ini setiap satuan fungsi akan membuat pertanggungjawaban keuangan sesuai dengan anggaran yang digunakan dalam kegiatan pelaksaan tugas dan seksi keuangan akan menyusun laporan keuangan dengan berpedoman pada PMK Nomor 232 tentang Siste, Akuntansi dan Pelaporan Keuangan Instansi.
Implementasi Kebijakan Program Bantuan Rumah Layak Huni Untuk Masyarakat Miskin di Kecamatan Long Kali Anisa Ismi; Masjaya; Burhanudin
Jurnal Ilmu Pemerintahan Vol. 9 No. 2 (2021)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jip.v9i2.892

Abstract

This study aims to determine the implementation of the Livable Home Assistance Program policy for the poor in Long Kali District and to determine the implementation of the Livable Home Assistance Program requirements in accordance with Paser District Head Regulation Number 63 of 2019 concerning Guidelines for the Rehabilitation of Uninhabitable Houses and the Construction of Livable Houses in Paser District, especially in Long Kali District. This type of research is descriptive qualitative. Data collection techniques were carried out using observation, interviews and documentation. Data analysis used is data reduction, data display and conclusion. The results of the study show that the program for livable housing assistance for the poor has been implemented in Long Kali District, Paser Regency, seen from the outreach, evaluation and fulfillment of the requirements for livable housing assistance recipients. As well as the inhibiting factors and completion of the implementation of the Livable Housing Assistance Program policy for the poor in Long Kali District, Paser Regency, because in general each policy has optimal or non-optimal implementation.
Co-Authors Adam Idris Agustono, Bodhi Ahmad Baihaki Aisyah Fadiatu Rizqi Andika Putra Anisa Ismi Basuki Rachmat Bijaksana, Arif Budhy Saputro , Firdaus Chasanah , Eva Nur Dadang Sunendar DARSONO Desti S.Alfiah Dia Ananda Dian Diana Octaviani, N Eka Agustiani EMI SALMAH Endang Astuti Erwin Resmawan Faisal Fikri Fatiah Rahmi Febryane, Rimelke Rahmadea Fetia Wardhani, Wini Fifi Aprilia Yulianti Firdaus Budhy Saputro Fitri Anggraeni Fitria, Dona Habeahan, Rasman Helmi Heriyadi I Dewa Gde Bisma Ika Karyaningsih Imam Syahid Indah Pangesti Intan Halifa Iwan Kusuma Negara Iyan Tri Suryanto Kapti Riyani Kasful Anwar Khairul Insana Kodriyah Kundrat Kundratr Kuswantoro, Ferri Lily Sumarti Linda Utami Lisannul Abror, Farahdiba Bagiawan Mahyudin Nasir Mara Sutan Rambe MARIA BINTANG Masjaya Maulia Githa Ustadztama Medianto Basuki Meliana Indriani Muh Ali Bagas Muhamad Ridwan Alfatah Muhammad Azharreza Aufa Muhammad Fahad Muhammad Ishar Helmi, Muhammad Ishar Muhammad Miftahuddin Muhammad Taufiq Abadi MUHAMMAD ULIN NUHA MULYADI Mustoip, Sofyan Musviyanti Nanola, Nouval Nata Aurellia Nelti Nur Hariyanti Nur Khamisah Nurarifah Aini Nurliyana Nurul Ambiya Nusdianto Triakoso Oktavianus Resky Panala Prastiya, Ragil Angga Puput Putriyani Putri Amanda Ardita Rahmadia Febryane, Rimelke Rani Fitria Andriani Ratna Damayanti Reza Kurniawati Ria Anisatus Solihah Rifqi Sofwan Aziz Risman Hariwibowo Rizka Herman Romlah Salamah Sayyid Ahmad Asshidiqi Siregar, Sina Wardani Sofi Ana Nurmaliki Sofyan Sauri Sukiyaningsih, Tri Wahyuni Sumarta Sumarta Sumarti, Lily Sunaryo Hadi Warsito Syafrudin Syifa Destya Salsabila Tiara Sukmawati Tien Setyaningtyas Tina Rosa Tri Puspitasari Widari Hikmanda Wijaya, Herman Wini Fetia Wardhiani Wiwi Robiah Adawiyah Wiwin Arifin Wulida, Yawma Yana Ulfa Yusnaini Yusrizal