p-Index From 2021 - 2026
8.474
P-Index
This Author published in this journals
All Journal CHEMPUBLISH JOURNAL THE JOURNAL OF MUHAMMADIYAH MEDICAL LABORATORY TECHNOLOGIST SCIENCE TECH: Jurnal Ilmiah Ilmu Pengetahuan dan Teknologi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Abditani : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Aksioma JURNAL LENTERA BISNIS Al-Kharaj: Journal of Islamic Economic and Business Coopetition : Jurnal Ilmiah Manajemen JURNAL ILMIAH EDUKATIF Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) 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) Tafkir: Interdisciplinary Journal of Islamic Education Indonesian Journal of Innovation Studies Agro Tatanen prosiding seminar nasional Agrivet: Jurnal Ilmu-ilmu Pertanian dan Peternakan LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) Kalosara: Family Law Review International Journal of Business and Applied Economics (IJBAE) 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 International Journal of Economics, Accounting, and Management Sriwijaya Accounting Community Services Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat IJHABS Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Jurnal Ilmu Pemerintahan Indonesia Economic Journal RETORIKA: Journal of Law, Social, and Humanities
Claim Missing Document
Check
Articles

Analysis Comparative Model of Altman Z-Score, Springate, Zmijewski and Grover in Predicting Bankruptcy in Sub-sector Companies Food and Beverages Period 2020-2024 Soniya Aminatul Laili; Burhanudin
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1962

Abstract

This study aims to analyze and compare the performance of the Altman Z-Score, Springate, Zmijewski, and Grover models in predicting potential bankruptcy in companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach with a descriptive–comparative design. The sample consists of five companies selected through purposive sampling from a population of 83 companies. The data used are secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange. The results indicate differences in the level of predictive accuracy among the four models tested. The Springate model shows the highest statistical accuracy level of 100%, followed by the Altman Z-Score model at 84%, the Grover model at 60%, and the Zmijewski model at 32%. However, based on the threshold value approach, the Zmijewski model is considered the most representative in describing the actual financial condition of companies because its calculated value is closest to the equilibrium point between healthy conditions and potential bankruptcy. The analysis also reveals that PT Andira Agro Tbk and PT Jaya Agra Wattie Tbk have relatively higher bankruptcy risk, while PT Sentra Food Indonesia Tbk demonstrates better prospects for business sustainability.
The Influence of Lifestyle, Income, and Perception of Paylater Use on Financial Behavior of Gen Z in Mataram City Husniah Azriani; Burhanudin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9734

Abstract

This study examines the influence of lifestyle, income, and perception of paylater usage on the financial behavior of Gen Z in Mataram City, where the Gen Z population has reached 109,600 people with an increasing paylater trend. The aim is to analyze the influence of these three variables empirically. Using a quantitative associative causality approach with PLS-SEM, the Gen Z population aged 17-28 years was sampled with 120 respondents through proportional purposive sampling per sub-district. The 5-point Likert questionnaire instrument measured 24 indicators, analyzed with SmartPLS including outer/inner models, R², and bootstrapping 5,000 subsamples. The results show that lifestyle has a significant positive effect (β = 0.802, p = 0.027), paylater perception has a significant positive effect (β = 0.754, p = 0.040), while income is insignificant (β = 0.041, p = 0.202), with R² = 64.6%. The conclusion recommends fintech education and lifestyle control for Gen Z's financial stability
The Influence of Financial Anxiety, Financial Literacy, and Financial Digitalization on the Financial Stability of MSMEs in Mataram City Lalu Fahril Dwi Suryadi; Burhanudin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9735

Abstract

The financial stability of MSMEs in Mataram City is threatened by financial anxiety, low financial literacy, and suboptimal digitalization, with MSMEs dominating 10,471 micro-business units vulnerable to economic fluctuations. This study aims to examine the effect of financial anxiety, financial literacy, and financial digitalization on the financial stability of MSME actors. Using a causal quantitative design with PLS-SEM, the population of all MSMEs in Mataram (10,471 units), a sample of 120 purposive respondents, a 5-point Likert questionnaire instrument, and SmartPLS 4.0 analysis. The results show that financial literacy has a significant positive effect (coefficient 0.642, p = 0.000), financial anxiety has a significant positive effect (0.157, p = 0.030), while digitalization is insignificant (0.057, p = 0.461), with an R-square of 0.598. The conclusion recommends financial literacy training for the Cooperative Office to increase MSME resilience.
TRANSFORMASI DIGITAL MARKETING DAN BRAND IMAGE DALAM MENINGKATKAN PURCHASE INTENTION: STUDI EMPIRIS PADA KONSUMEN PRODUK KOSMETIK WILAYAH URBAN Burhanudin; Zusrony, Edwin; Sumarlin, Tantik
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2197

Abstract

This study aims to analyze the role of digital marketing and brand image on consumer purchasing interest in cosmetic products in urban areas in Semarang, Central Java. This study uses a quantitative approach involving 60 respondents aged 18-50 years old and selected through a purposive sampling technique. The data analysis technique uses multiple linear regression and is processed using SmartPLS version 4.1.1.2. The research findings prove that digital marketing and brand image have a positive and significant impact partially on consumer purchasing interest in cosmetic products in Semarang. Digital marketing and brand image have a simultaneous impact on consumer purchasing interest in cosmetic products in Semarang. This finding emphasizes the importance of digital marketing and brand image in increasing consumer purchasing interest in cosmetic products in Semarang.
Negotiating Religious Legitimacy and State Legality: Sirri Marriage in Islamic Family Law in Asam Jujuhan District Burhanudin; Eli Martati; Nofialdi; Latif Aswen
KALOSARA: Family Law Review Vol. 6 No. 1 (2026): Kalosara: Family Law Review
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/kalosara.v6i1.13982

Abstract

Sirri marriage remains one of the most troubling paradoxes in Muslim family life: religiously accepted by many communities, yet legally invisible in ways that often leave women and children unprotected. This study aims to examine the problem of sirri marriage in Asam Jujuhan District from the perspective of Islamic family law, with particular attention to its practice, the factors sustaining it, its legal consequences, and the limited use of the isbat nikah mechanism. Employing a qualitative phenomenological design, the research collected data through semi-structured interviews, observations, and documentation involving judges, KUA officials, religious counselors, local leaders, and couples engaged in sirri marriage. The findings show that sirri marriage persists not merely because of legal ignorance, but due to the interaction of geographical isolation, weak institutional access, administrative barriers, economic hardship, and limited legal awareness. The discussion reveals that while sirri marriage is regarded as valid under Islamic law when its essential elements are fulfilled, it remains unrecognized under state law, creating serious vulnerabilities for spouses and children, especially in relation to legal status, maintenance, inheritance, and civil documentation. The study concludes that sirri marriage in Asam Jujuhan reflects an unresolved tension between religious legitimacy and state legality, and that its persistence is rooted in structural and socio-legal constraints rather than in doctrine alone. The study implies the need to strengthen legal outreach, improve access to marriage registration, and optimize isbat nikah as an institutional bridge between Islamic family law and state legal protection.   Keywords: Islamic Family Law; Marriage Registration; Sirri Marriage.
Paradoks Sistem Presidensial-Multipartai dan Pelemahan Checks and Balances Legislatif Pasca Amandemen UUD 1945 Taqiuddin, Habibul Umam; Burhanudin; Tantri, Titi
RETORIKA: Journal of Law, Social, and Humanities Vol. 4 No. 2 (2026): Retorika: Journal of Law, Social, and Humanities
Publisher : Fakultas Hukum Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/retorika.v4i2.1540

Abstract

Penelitian ini bertujuan menganalisis paradoks sistem presidensial–multipartai di Indonesia pasca amandemen UUD 1945, khususnya terkait pembentukan koalisi parlementer gemuk, efektivitas mekanisme checks and balances DPR, serta implikasi yuridis terhadap prinsip negara hukum dan demokrasi konstitusional. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, historis, dan komparatif, serta mengkaji bahan hukum primer, sekunder, dan tersier, termasuk norma konstitusional, undang-undang terkait, putusan Mahkamah Konstitusi, serta literatur hukum tata negara. Hasil penelitian menunjukkan bahwa: (a) konstruksi hukum sistem presidensial-multipartai, penerapan presidential threshold, dan penyelenggaraan pemilu serentak secara struktural mendorong terbentuknya koalisi parlementer gemuk, yang meningkatkan dominasi mayoritas di DPR; (b) dominasi koalisi mayoritas tersebut menurunkan efektivitas pengawasan legislatif, sehingga fungsi checks and balances berpotensi bergeser menjadi instrumen legitimasi kebijakan eksekutif; dan (c) pelemahan pengawasan legislatif memiliki implikasi yuridis signifikan, mengancam prinsip negara hukum, demokrasi substantif, dan legitimasi pemerintahan. reformasi sistem pemilu dan sistem kepartaian di Indonesia sangat penting untuk memperkuat konstitusionalisme, meningkatkan akuntabilitas, menjaga keseimbangan kekuasaan, dan memastikan DPR berfungsi secara efektif sebagai mekanisme pengawasan demokratis.
Perlindungan Hak Kekayaan Intelektual Dalam Rangka Memberikan Kepastian Hukum di Indonesia Burhanudin; Tata Eliestiana Dyah A
RETORIKA: Journal of Law, Social, and Humanities Vol. 4 No. 1 (2025): Retorika: Journal of Law, Social, and Humanities
Publisher : Fakultas Hukum Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/retorika.v4i1.1549

Abstract

The advancement of a knowledge-based economy positions intellectual property rights as an important legal instrument for fostering innovation and safeguarding creative works. Nevertheless, the plurality of intellectual property regulations continues to generate issues related to normative consistency and legal certainty. This study aims to examine the consistency of legal norms governing intellectual property protection and to evaluate the fulfillment of the principle of legal certainty within Indonesia’s legal regulatory system. The research employs a normative legal method using statutory and conceptual approaches. Legal analysis is carried out through grammatical, systematic, and teleological interpretation based on legal theory and legal principles. The findings reveal that, first, intellectual property legal norms are generally consistent in recognizing exclusive rights as the foundation of legal protection, although disparities remain in the regulation of enforcement mechanisms and sanctions across different statutes. Second, intellectual property protection norms have, in principle, satisfied the requirement of legal certainty through clear regulation of protected objects, legal subjects, and protection periods; however, further strengthening of normative consistency is still necessary. Harmonization of norms in accordance with the principles governing legislative formation is therefore essential to achieve equitable intellectual property protection
Kedudukan Pemegang Saham dalam RUPS: Antara Prinsip Demokrasi Korporasi dan Dominasi Pemegang Saham Mayoritas Muhammad Ikhsan Kamil; Burhanudin
RETORIKA: Journal of Law, Social, and Humanities Vol. 3 No. 2 (2025): Retorika: Journal of Law, Social, and Humanities
Publisher : Fakultas Hukum Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/retorika.v3i2.1566

Abstract

This study aims to analyze the legal status of shareholders in the General Meeting of Shareholders (GMS) and assess the limitations of the application of corporate democracy principles in a limited liability company structure, particularly when majority shareholder dominance occurs. This study uses a normative legal research method with a statutory and conceptual approach. The legal materials for this study are obtained from primary, secondary, and tertiary legal materials. All legal materials are analyzed through logical, systematic, and deductive legal reasoning by applying grammatical, systematic, teleological, and historical interpretations. The analysis is also constructed using the theory of company organs and the theory of corporate democracy by emphasizing the principles of legal certainty, justice, balance, minority protection, and good faith. The results of the study indicate that the authority of shareholders in the GMS is an attributive authority limited by the division of functions between company organs. The majority principle is intended to ensure effectiveness and prevent deadlock in decision-making, but has the potential to cause distortion of corporate democracy if used formally and ignores the protection of minority shareholders and the fundamental principles of corporate law.
Mitigasi Risiko Siber Pada Kontrak Investasi Teknologi Digital Dalam Perspektif Hukum Bisnis Burhanudin; Baiq Widiantari
RETORIKA: Journal of Law, Social, and Humanities Vol. 4 No. 2 (2026): Retorika: Journal of Law, Social, and Humanities
Publisher : Fakultas Hukum Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/retorika.v4i2.1581

Abstract

This study aims to examine the construction of cyber risk mitigation regulations in digital technology investment contracts, analyze the role of contracts as instruments for risk allocation and control, and identify the legal implications of the absence or ambiguity of cyber risk mitigation clauses on the parties' responsibilities. This study uses a normative legal approach, utilizing legal interpretation, legal theory, and legal principles as a framework for understanding and assessing applicable norms. The results show that, first, the construction of cyber risk mitigation in digital investment contracts is based on the principles of freedom of contract, legal certainty, obligation responsibility, and good faith, which are realized through clear, measurable, and proportional contractual clauses. Second, contracts function effectively as instruments for cyber risk allocation and control, with risks allocated to the party with the greatest control, thus ensuring legal certainty and protecting the interests of the parties. Third, the absence or ambiguity of cyber risk mitigation clauses creates legal uncertainty, complicates proving responsibility, and increases the potential for disputes. Therefore, detailed and explicit clauses are a normative necessity to strengthen the accountability and effectiveness of contracts.
Co-Authors Adam Idris Afifah Putri Maharani Agustiani, Eka Agustono, Bodhi Ahmad Baihaki Ahmad Sirulhaq Aisyah Fadiatu Rizqi Andika Putra Anwar Alaydrus Baiq Widiantari Basuki Rachmat Bijaksana, Arif Budhy Saputro , Firdaus Chasanah , Eva Nur Dadang Sunendar DARSONO Desti S.Alfiah Dewi Astuti Dia Ananda Dian Diana Octaviani, N Edwin Zusrony Eli Martati Elsandra, Nisa Kamilia EMI SALMAH Endang Astuti Endriani, Ani Erwin Resmawan Fahimma Nur Aulia Faisal Fikri Fatiah Rahmi Fazlina, Sri Ayu Febryane, Rimelke Rahmadea Fetia Wardhani, Wini Fifi Aprilia Yulianti Firdaus Budhy Saputro Fitri Anggraeni Fitria, Dona Ghufron Abdullah Habeahan, Rasman Habibul Umam Taqiuddin Helmi Hesti Purnama Sari Husniah Azriani I Dewa Gde Bisma Ika Karyaningsih Ikhsan Kamil, Muhammad Imam Syahid Indah Pangesti Intan Halifa Ismi, Anisa Iwan Kusuma Negara Iyan Tri Suryanto Johan Mahyudi, Johan Kapti Riyani Kasful Anwar Khairul Insana Kodriyah Kundrat Kundratr Kuswantoro, Ferri Lalu Fahril Dwi Suryadi Latif Aswen Lily Sumarti Linda Utami Lisannul Abror, Farahdiba Bagiawan Maharani, Eva Ayu Mahsun Mahyudin Nasir Mara Sutan Rambe MARIA BINTANG Maryanto Masjaya Maulia Githa Ustadztama Medianto Basuki Meliana Indriani Muh. Jamal Amin Muhamad Ridwan Alfatah Muhammad Azharreza Aufa Muhammad Fahad Muhammad Ishar Helmi, Muhammad Ishar Muhammad Miftahuddin Muhammad Taufiq Abadi MUHAMMAD ULIN NUHA MULYADI Mumtazia, Nila Mustoip, Sofyan Musviyanti Nanola, Nouval Nata Aurellia Nelti Nofialdi Nofialdi Nur Hariyanti Nur Khamisah Nur Mahmudah Nurarifah Aini Nurliyana Nurul Ambiya Nusdianto Triakoso Oktavianus Resky Panala Prastiya, Ragil Angga PUJI LESTARI Puput Putriyani Putri Amanda Ardita Rahamusa, Wafi Putra Rahmadia Febryane, Rimelke Ratna Damayanti Reza Kurniawati Ria Anisatus Solihah Rifqi Sofwan Aziz Rini Idayanti Risman Hariwibowo Rizka Herman Romlah S, Aswandikari Saharudin Salamah Sayyid Ahmad Asshidiqi Sina Wardani Siregar Sofi Ana Nurmaliki Sofyan Sauri Soniya Aminatul Laili Sukiyaningsih, Tri Wahyuni Sumarta Sumarta Sumarti, Lily Syafrudin Syifa Destya Salsabila Tantik Sumarlin . Tantri, Titi Tata Eliestiana Dyah A Tiara Sukmawati Tien Setyaningtyas Tina Rosa Tri Puspitasari Warsito, Sunaryo Hadi Widari Hikmanda Wijaya, Herman Wini Fetia Wardhiani Wiwi Robiah Adawiyah Wiwin Arifin Wiwin Puji Ningsih Wulida, Yawma Yana Ulfa Yusnaini ., Yusnaini Yusrizal