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All Journal Jurnal Informatika dan Teknik Elektro Terapan JURNAL NASIONAL TEKNIK ELEKTRO Jurnal EMT KITA INSIST (International Series on Interdisciplinary Research) Jurnal ICT : Information Communication & Technology Journal of Engineering and Scientific Research (JESR) Rayah Al Islam : Jurnal Ilmu Islam Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Bulletin of Computer Science Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Pengabdian Masyarakat Tapis Berseri Prosiding Seminar Nasional Hasil Penelitian Sains, Teknik dan Aplikasi Industri Fakultas Teknik Universitas Lampung Electrician : Jurnal Rekayasa dan Teknologi Elektro JIPM: Jurnal Indragiri Penelitian Multidisiplin Nusantara: Journal Of Law Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Shawtul ‘Arab: Jurnal Pendidikan Bahasa Arab Biner : Jurnal Ilmu Komputer, Teknik dan Multimedia AMMA : Jurnal Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Dinamika Pertanian Journal of Ekonomics, Finance, and Management Studies Journal of Creative Power and Ambition (JCPA) Al-Hayat: Journal of Islamic Education International Journal of Multidisciplinary Reseach AKSIOMA
Khairudin
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STRATEGY INCREASES SHARE PRICES IN TECHNOLOGY SECTOR COMPANIES Evina Wijaya; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.184

Abstract

The offer of shares is used by market participants to calculate the stock price, which is the price of a share in the capital market at a certain time. The technology sector saw a decline of almost half by 42.61% in one year in 2022, a phenomenon that caught the author's attention in reviewing the financial performance of the industry. This research uses Return on Equity, Current Ratio, Debt to Asset, and Earnings Per Share as a measure of stock price to determine the impact on financial performance. This research uses a quantitative approach utilizing secondary data in 2020–2022 and purposive sampling to obtain sample data. The findings of this research are: (1) profitability has a negative and insignificant effect on stock prices; (2) liquidity has a negative and insignificant effect on stock prices; (3) solvency has a positive and significant effect on stock prices; (4) Market value has a positive and significant effect on stock prices. The suggestion in this research is for all parties (management, investors, potential investors) to pay more attention to profitability and liquidity to be able to predict the value of a company and the next researcher, to add samples and other variables such as ROA, DER and PER, which are able to explain the effect of financial performance on stock prices.
Analisis Tax Compliance  Behavior Pendekatan Theory Of Planned Behavior Manullang, Mega Utami; Khairudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.815

Abstract

Tax administration in Indonesia is developing progressively with changes in organizational systems, work facilities and infrastructure, regulations and tax administration apparatus that have donated to state revenues. The research is aimed at demonstrating in reality the existence of tax compliance behavior. Based on the theory of planned behavior. In this study, four independent variables were tested, namely taxpayer behavior, subjective procedures, tax payer behavior control, and tax payer moral obligations. The population in this study is the Bandar Lampung Pratama Tax Service workplace with 100 respondents in the survey. Multiple linear regression is used as the method of analysis. There will be research showing that behavior must be taxed and moral obligation must be taxed is influenced by the intention to comply with the tax. Meanwhile, subjective norms and attitude control for tax compliance have no effect on tax compliance behavioral intentions. Keywords: Attitude of the Taxpayer, Subjective Norms, Taxpayer Behavior Control, Taxpayer's Moral Obligations, on Intentions of Tax Compliance Behavior.
VALIDITAS PERANGKAT PEMBELAJARAN KONSEP INTEGRAL BERBASIS SPACE UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH Khairudin; Karmila Suryani; Puspa Amelia; Rita Desfitri; Niniwati
Aksioma Vol. 11 No. 2 (2022): AKSIOMA : Jurnal Pendidikan Matematika FKIP Universitas Tadulako
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/aksioma.v11i2.2454

Abstract

kemampuan problem solving masih rendah, khususnya pada mata kuliah Kalkulus Integral maka dibutuhkan perangkat pembelajaran yang mampu mengaktifkan mahasiswa untuk bertanya dan menyelesaikan masalah dengan baik. Tujuan riset ini adalah menganalisis validitas ahli perangkat pembelajaran konsep Integral berbasis SPACE (Simulation, Posing, Action, Communication, Evaluation) yang dapat meningkatkan kemampuan Problem Solving pada mata kuliah Kalkulus Integral. Metoda riset adalah metoda deskriptif kualitatif dengan menggunakan Aitken-V untuk memvalidasi perangkat oleh expert. Hasil penelitian pendahuluan terhadap perangkat peembelajaran menyatakan bahwa dibutuhkan perangkat pembelajaran yang dapat membuat mahasiswa aktif untuk melakukan simulasi komputer, aktif bertanya serta membuat dapat meningkatkan kemampuan pemecahan masalah mahasiswa. Hasil penelitian berdasarkan hasil validasi ahli, diperoleh perangkat pembelajaran konsep Integral berbasis SPACE memiliki kriteria sangat valit. Hal ini dapat dilihat dari kriteria validitas nilai V-Aitken berada di atas nilai 0,4. Kesimpulannya adalah setiap aspek dalam perangkat pembelajaran berada dalam kriteria yang valid, sehingga semua perangkat tersebut dapat digunakan untuk pembelajaran Kalkulus Integral.
Waqf as an Instrument for Social Security System: A Framework for Society’s Welfare Hafas Furqani; Muhammad Arifin; Khairudin; Ratna Mulyany
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.523

Abstract

Abstract: Waqf, an enduring institution in Islamic economic thought, holdssignificant potential as an instrument for ensuring society’s welfare through asustainable social security system. This paper proposes a conceptual frameworkthat integrates waqf into contemporary social protection mechanisms, aiming toaddress poverty alleviation, income inequality, and community empowerment.Drawing from classical jurisprudence and modern institutional models, theframework outlines governance structures, operational mechanisms, and financingstrategies that align with the principles of transparency, accountability, andmaqāṣid al-sharīʿah (objectives of Islamic law). The study highlights the role ofwaqf assets in providing long-term funding for essential services such ashealthcare, education, housing, and livelihood support. It also examines thesynergy between waqf-based initiatives and governmental welfare programs toenhance resilience and reduce dependency on short-term aid. The proposed modeloffers a strategic pathway for policymakers, waqf managers, and social welfareinstitutions to revitalize waqf as a viable, equitable, and sustainable pillar of socialsecurity in the modern era.Keywords: waqf, social security, society’s welfare, Islamic economics, sustainabledevelopment
Implementasi Model Pembelajaran Konteksual dalam Pendidikan Agama Islam di Pondok Pesantren Darul Hikmah Kota Bima Setiawan, Egi; Khairudin; Masita
IQ (Ilmu Al-qur'an): Jurnal Pendidikan Islam Vol. 8 No. 02 (2025): IQ (Ilmu Al-qur’an): Jurnal Pendidikan Islam
Publisher : Fakultas Tarbiyah dan Ilmu Tarbiyah, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37542/mnywz253

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam implementasi model pembelajaran kontekstual dalam pendidikan Agama Islam di Pondok Pesantren Darul Hikmah Kota Bima. Latar belakang penelitian ini dilandasi oleh pentingnya pendekatan pedagogis yang mampu mengintegrasikan pemahaman konseptual keagamaan dengan konteks kehidupan nyata, sehingga nilainilai Islam tidak hanya dipahami sebagai teori semata, melainkan terinternalisasi dalam sikap dan perilaku peserta didik. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi lapangan. Teknik pengumpulan data dilakukan melalui observasi partisipatif, wawancara mendalam dengan tenaga pendidik dan pengasuh pesantren, serta dokumentasi terhadap aktivitas pembelajaran. Hasil penelitian menunjukkan bahwa implementasi model pembelajaran kontekstual dilakukan melalui tujuh komponen utama, yaitu konstruktivisme, bertanya, menemukan, masyarakat belajar, pemodelan, refleksi, dan penilaian autentik. Penerapan model ini terwujud dalam praktik pembelajaran yang mengaitkan materi ajar dengan pengalaman empiris santri, seperti diskusi berbasis peristiwa aktual, praktik langsung ibadah, serta keterlibatan dalam kegiatan sosial keagamaan. Temuan penelitian mengindikasikan bahwa pembelajaran kontekstual berdampak positif terhadap peningkatan pemahaman substantif, partisipasi aktif santri dalam proses pembelajaran, serta penguatan karakter religius dan sosial. Dengan demikian, model pembelajaran kontekstual terbukti relevan dan efektif untuk diterapkan dalam sistem pendidikan pesantren yang berorientasi pada pembentukan insan berkarakter, holistik, dan transformatif.
ECONOMIC GROWTH, REGIONAL SIZE, AND LOCAL REVENUE: ANALYZING THEIR IMPACT ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN INDONESIA Adi Wijaya; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.655

Abstract

The performance of the government is the understanding of the regions in finding and managing regional finances that are useful for the needs and support of the continuation of the government system. Financial performance continues to increase can provide good to the welfare of the community, the more resources that can be used in maximizing services to the community and can also finance regional development and government implementation, the more independent a region is in creating its regional potential. The problem of financial performance in general, the performance of the independence of the Regency/City Government in Lampung is still relatively low. One of the problems with the financial performance of the Lampung Provincial government in 2023 is related to cash management. The purpose of this research is to provide a more in-depth knowledge literacy about what factors have an impact on the financial performance of local governments, as well as provide appropriate recommendations to a local government to improve the financial performance of its government in the future. This study involved 14 district governments and 2 cities in Lampung Province as a sample determined based on purposive sampling with the criteria of the regency/city government that has data on the financial independence ratio that is categorized as lacking. The analysis used was in the form of multiple linear regression and hypothesis test (t-test).
Analisis Penerapan Metode Moora dalam Seleksi Penerimaan Beasiswa Mahasiswa Badriah Nursakinah; Habib Nurfaizal; Khairudin
Jurnal ICT: Information Communication & Technology Vol. 25 No. 2 (2025): JICT-IKMI, December , 2025
Publisher : LPPM STMIK IKMI Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36054/jict-ikmi.v25i2.318

Abstract

Scholarship acceptance is an important instrument in supporting the success of higher education, both to motivate outstanding students and to help those who are less fortunate. However, the selection process is often constrained by the objectivity, transparency, and complexity of decision-making because it involves various criteria. This research offers a solution by applying the Multi-Objective Optimization based on Ratio Analysis (MOORA) method, which is able to process multicriteria data by distinguishing benefit and cost criteria so as to produce an objective ranking. The purpose of this study is to analyze the application of the MOORA method in the selection of student scholarship admissions and assess its effectiveness in supporting decision-making. The study used five criteria, namely GPA, parental income, achievement, number of family dependents, and organizational activeness. The calculations are done using the Python programming language. The results of the study show that Rina Amelia ranks first with the highest MOORA score. These findings prove that the MOORA method is effective, transparent, and can be an alternative solution for universities in the scholarship selection process.
THE EFFECT OF PROCESS INNOVATION ON OPERATIONAL EFFICIENCY OF MSMES: SUPPLY CHAIN INTEGRATION AS A MODERATING VARIABLE Purnomo, Agus; Khairudin; Yanu Yanuarius Darmawan; Celia Fitriani; Zelfia Irfina; Adi Priyatna
International Journal of Multidisciplinary Reseach Vol. 2 No. 1 (2026): February
Publisher : International Journal of Multidisciplinary Reseach

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

Abstract

Improving operational efficiency is a major challenge for Micro, Small, and Medium Enterprises (MSMEs) amidst business competition and limited resources. Process innovation is often viewed as an internal mechanism capable of increasing efficiency, but previous empirical findings show inconsistent results. This study aims to analyze the effect of process innovation on MSME operational efficiency and examine the role of supply chain integration as a moderating variable. This study uses a quantitative approach with an explanatory research design. Data were collected through a survey of 80 MSMEs in Bandar Lampung City and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that process innovation has a positive and significant effect on operational efficiency. Supply chain integration also has a significant positive effect on operational efficiency. Furthermore, the results of the moderation analysis confirm that supply chain integration significantly weakens the relationship between process innovation and operational efficiency. These findings indicate that the effectiveness of process innovation in improving MSME operational efficiency is highly dependent on the level of supply chain integration. This study makes an empirical contribution to the operations management and supply chain management literature by emphasizing the importance of synergy between internal capabilities and external integration in improving the operational performance of MSMEs in the context of developing countries.
Co-Authors Adi Priyatna Adi Wijaya Adriansyah Afianti nur, Andi Agus Purnomo Agustuti Handayani Ahmad Wira Satriawan Aji Budiman, Luzen Aldo Ciptawan Pebrianda Alfandi Wicaksono AMINAH Andrian, Jessica Avelina Annisa Zauhar Nafisah Anugrah, Erwin C Apriyani, Dona Apriyanti, Wiwi Ardila Ria Azharuddin M Azharuddin M. Amin Badriah NurSakinah Bobi Agustian Bonar Habib Purba Celia Fitriani Christian Lucky Thunggono Diah Permata Dikpride Despa Dwi Agus Riyanto Erlina B Ernawati Evina Wijaya Fandi Prayoga Fanika Fernanda, Imam Ghozali Habib Nurfaizal Hafas Furqani Hakim, Lukmanul Haninun Hasanudin Heri Gusmedi Herri Gusmedi Huda, Zulmiftah I Ketut Tangkas Susiladarma ILMA SATRIANA DEWI Indrayenti Ismatullah Karmila Suryani Kesuma, Danesa Pramesya Khairizal Kristianti, Deviliana Leni Susanti Luke Suciyati Amna Lukmanul Hakim Lukmanul Hakim Luthfiyah M. Ardiansyah M.Fawwaz Rizaldy Manullang, Mega Utami Masita Muhamad Rico Ananda, Khairizal MUHAMMAD ARIFIN Muhammad Syahrial Ni Putu Andini Saraswati Nining Purwasih Niniwati Noer Soedjarwanto Noviana Yana Noviantara, Andhika Nur Kholik Afandi Nurdiawansyah Nursakinah, Badriah Ocazy Harun Osea Zebua Osea Zebua Perani Rosyani Puspa Amelia Ratna Mulyany Rita Desfitri Riyanto, Dwi Agus Ruslan Septuri Setiawan, Egi Sindi Sintia Syahru Ramadhan Syamsuri, Sholeh Syidiq, M. Al Rasyid Syidiq, Muhammad Al Rasyid Ubaidah USWATUN HASANAH Vivian Susanto Wahyudi Zikri Wardan, Khusnul Yanu Yanuarius Darmawan Yogi Jentrapolta Siregar Yuslizar Zainuddin Zelfia Irfina