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All Journal Iqra: Jurnal Ilmu Kependidikan dan Keislaman Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pendidikan Islam AL-ILMI Jurnal Riset Terapan Akuntansi HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis Jurnal Manajemen dan Bisnis Jayakarta Equals : Jurnal Ilmiah Pendidikan Matematika Qisthosia Anjoro : International Journal of Agriculture and Business JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Economic Reviews Journal Bandung Conference Series: Law Studies Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Strata Business Review Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Global Leadership Organizational Research in Management AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Pendidikan Anak Usia Dini Indonesia SAWEU: Jurnal Pengabdian Kepada Masyarakat SAWEU: Jurnal Pengabdian Kepada Masyarakat
Makmur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Peranan Masjid Binaan Muhammadiyah Dalam Penanaman Nilai-Nilai Pendidikan Islam Pribadi, Imam; Makmur; Durian; Muhammad Yusuf; Arman Bin Anuar
JURNAL PENDIDIKAN ISLAM AL-ILMI Vol. 8 No. 2 (2025)
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/al-ilmi.v8i2.4112

Abstract

Di tengah tantangan globalisasi dan degradasi moral, masjid memiliki peran strategis sebagai pusat pendidikan Islam dan pemberdayaan masyarakat, menjadikan kajian tentang efektivitasnya sangat relevan. Penelitian ini bertujuan untuk menganalisis peran masjid binaan Pimpinan Daerah Muhammadiyah Kota Palopo dalam menanamkan nilai-nilai pendidikan Islam. Menggunakan pendekatan kualitatif dengan metode deskriptif-fenomenologis, data dikumpulkan melalui observasi, wawancara mendalam dengan pengurus Muhammadiyah dan masjid, serta analisis dokumen kegiatan, dengan analisis data mengacu pada model Miles dan Huberman serta triangulasi untuk validitas. Hasil penelitian menunjukkan bahwa masjid-masjid ini aktif melaksanakan kegiatan pendidikan nonformal seperti pengajian rutin, Taman Pendidikan Al-Qur’an, kajian tematik, dan Darul Arqam, yang mendukung pembentukan karakter berbasis nilai Islam. Meskipun menghadapi tantangan seperti keterbatasan sumber daya manusia dan pendanaan, masjid berfungsi sebagai pusat dakwah dan sinergi dengan amal usaha Muhammadiyah. Penelitian ini berkontribusi pada pemahaman tentang peran masjid sebagai lembaga pendidikan di konteks urban. Kesimpulannya, masjid-masjid ini signifikan dalam pendidikan Islam, namun memerlukan strategi seperti pelatihan pengurus dan program berbasis teknologi untuk mengatasi tantangan. Penelitian selanjutnya disarankan menggunakan pendekatan campuran dan membandingkan masjid dari berbagai organisasi untuk wawasan yang lebih luas.
Pengaruh Struktur Modal, Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan LQ45 Br Simanjuntak, Sri Murtiani; Makmur; Ratna Dewi
Strata Business Review Vol. 3 No. 1 (2025): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v3i1.345

Abstract

This study investigates the influence of capital structure, company size, and profitability on firm value, with a focus on food and beverage companies listed in the LQ45 index on the Indonesia Stock Exchange for the period 2021–2023. Firm value, measured by Price to Book Value (PBV), serves as a key indicator of investor confidence and managerial performance. Employing a quantitative research approach, this study uses secondary data from financial statements and IDX records. The sample was selected using purposive sampling, resulting in three companies that met the established criteria. Multiple linear regression analysis, along with F-test, t-test, and the coefficient of determination (R²), was applied to test the simultaneous and partial effects of the independent variables on firm value. The results show that capital structure and profitability have a positive and significant effect on firm value, while company size has a negative and significant effect. Simultaneously, all three variables influence firm value significantly. These findings highlight the importance of optimizing financial structure and profitability while managing the complexity associated with company size. Future research is encouraged to incorporate additional variables such as liquidity and business risk, as well as to broaden the scope across different sectors for more generalizable insights.
Pengaruh Manajemen Resiko Kredit Dan Resiko Pasar Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Adawiah, Roudatul; Heffi Christya Rahayu; Makmur
Strata Business Review Vol. 3 No. 1 (2025): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v3i1.346

Abstract

This study aims to analyze the influence of credit risk management and market risk on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative research method was applied using a purposive sampling technique, resulting in a sample of 19 banking companies. Secondary data were collected from official financial statements and analyzed using multiple linear regression, supported by F-tests, t-tests, and the coefficient of determination (R²). The findings reveal that credit risk has a negative and significant effect on financial performance, as indicated by a regression coefficient of -0.015 and a significance level below 0.05. Conversely, market risk shows a positive and significant effect, with a regression coefficient of 0.025 and a significance level below 0.05. These results suggest that higher credit risk reduces financial performance, while strategic responses to market fluctuations can enhance bank profitability. The study offers valuable insights for financial managers and regulators to improve risk management practices and ensure banking sector stability amid global economic uncertainties.
PENGARUH RISIKO, MANFAAT, DAN KEMUDAHAN TERHADAP KEPUTUSAN MINAT BELANJA ONLINE Anita Yuliati; Makmur
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 69 No. 69 (2025): CALVIN HARRIS
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

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

Abstract

This study aims to see how the influence of risks, benefits, and convenience on online shopping interest decisions in Sialang Rindang village. The population in this study are online shopping consumers in Sialang Rindang village. The sample used in this study was 95 people. The variables in this study are risk as a variable (X1), benefits as a variable (X2), convenience as a variable (X3), online shopping interest decisions as a variable (Y). Data collection techniques using a questionnaire. Data analysis used the SmartPLS 4.0.9.2 application program. The results obtained in this study are that the risk does not significantly influence the decision of online shopping interest, the benefits do not significantly influence the decision of online shopping interest, convenience has a significant effect on the decision of online shopping interest. The online shop needs to maintain or improve e-commerce services so that consumers still feel the convenience so that consumers will make purchases, especially in online shopping.
Strategi Peningkatan Kapasitas Sumber Daya Aparatur Pemerintahan Di Desa Jati Bandung Barat Nugraha, Herdiana; Makmur
Jurnal Ekonomi Manajemen dan Bisnis Vol. 6 No. 1 (2025): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v6i1.2657

Abstract

Desa merupakan pemerintahan yang memiliki kewenangan untuk mengatur lembaganya sendiri dan berhadapan langsung dalam kepuasan dan melayani masyarakat sebagai yang terkandung dalam undang undang no 6 tahun 2014 terkait dengan memperkuatkan lokasi dalam struktur pemerinahan nasional dan daerah. Sumber daya aparatur atau sumber daya manusia yang mejadi pegawai desamerupakan elemen kucci dalam mencapai tujuan suatu organisasi. Pengembangan kapasitas sumber daya aparatur pemerintahan seperti di Desa Jati ini sangatlah penting agar dapat meningkatnya kinerja dan efektivitas serta memberikan pelayanan yang baik dalam meningkatkan kepuasan masyarakat. Maka dari itu fokus utama riset ini untuk mencari tahu strategi yang diterapkan dalam upaya memperbagus kapasitas kinerja sdm dan apakah jenjang pendidikan serta pengalamankerja dapat berpengaruh, dan apakah masyarakat puas dari efektivitas peningkatan kapasitas aparatur tersebut. Kegiatan riset dilaksanakan secara langsung dengan melakukan wawancara da observasi serta dokumentasi kepada salah satu aparatur di Desa Jati. Strategi yang digunakan dan di terapkan dalam upaya meningkatkan kinerja aparatur pemerintahannya meliputi pelatihan berkelanjutan, pendampingan, motivasi dan lebih menekankan dalam pemilihan pegawainya yang memiliki jenjang pendidikan dan pengalaman kerja yang lebih relevan guna meningkatkan pengetahuan, keterampilan dan kemampuan serta memperbaiki infrastruktur, optimalisasi dukungan dan partisipasi masyarakat aktif. Efektivitas kegiatan peningkatan kemampuan kapasitas dari sumber daya aparatur pemerintahan di Desa jati memiliki dampak yang positif, hal tersebut dapat dilihat dari apresiasi masyarakat terhadap kinerja aparatur pemerintah yang mampu memberikan kepuasan terutama dalam pelayanan publik dan bukti nyata dari setiap program pembangunan yang dijalankan di Desa Jati.
MENILAI KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK DENGAN MENGGUNAKAN METODE COMMON SIZE (PERIODE 2021-2023) Aulia, Donesta Nova; Arisandy, Yosy; Makmur
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430128

Abstract

The purpose of this research is to evaluate PT Bank Syariah Indonesia Tbk's financial results from 2021 to 2023. PT Bank Syariah Indonesia Tbk's annual financial report for the years 2021–2023 served as both the population and the sample for this quantitative descriptive research. The common size approach is used to analyze the secondary data and determine the percentage of each item in comparison to the profit and loss report and balance sheet. According to the study's findings, the bank's financial performance is expected to remain steady in 2021. Liabilities fluctuated in 2022 despite a gain in numerous accounts, including cash and income. Even though a number of asset and liability accounts saw declines in 2023, the bank's earnings increased. Given the bank's capacity to sustain revenue growth over the course of the research, PT Bank Syariah Indonesia Tbk's financial performance may be deemed to be strong overall. This study can serve as a guide for strategic financial policy decisions in the Islamic banking industry and highlights the value of applying common size analysis when assessing financial structure. Keywords: Financial Performance, Common Size, Bank Syariah Indonesia (BSI)
Pendampingan Masyarakat melalui Literasi Informasi Agen Biro Perjalanan Umrah di Desa Riak Siabun 1 Kabupaten Ayu Marisa Utami; Khairiah Elwardah; Makmur
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26832

Abstract

Penelitian ini bertujuan untuk meningkatkan literasi informasi masyarakat Desa Riak Siabun 1 Kabupaten Seluma, terkait pemilihan agen biro perjalanan umrah yang legal dan terpercaya. Latar belakang penelitian ini didasarkan pada meningkatnya minat masyarakat Muslim Indonesia terhadap ibadah umrah, namun masih banyak ditemukan kasus penipuan oleh agen biro perjalanan tidak resmi akibat rendahnya literasi informasi dan kurangnya akses terhadap sumber informasi yang valid. Melalui program pendampingan masyarakat, penelitian ini memberikan edukasi mengenai proses, biaya, persyaratan, serta pentingnya verifikasi legalitas agen melalui sistem resmi seperti SISKOPATUH Kementerian Agama. Kegiatan yang dilakukan meliputi diskusi, kajian, dan sosialisasi tentang umrah, edukasi tabungan umrah, serta strategi pencegahan penipuan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran masyarakat dalam memilih biro perjalanan umrah yang berizin, serta menurunnya potensi kerugian akibat penipuan. Penelitian ini diharapkan dapat menjadi referensi dalam pengembangan program literasi informasi keagamaan dan perlindungan konsumen di bidang perjalanan ibadah umrah, khususnya di daerah pedesaan
Pengaruh Gaya Kepemimpinan Kepala Desa Terhadap Motivasi Kerja Perangkat Desa di Desa Cipangeran Kecamatan Saguling Kabupaten Bandung Barat Ramadhan; Makmur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3918

Abstract

The following research aims to understand the leadership style of village leaders on the work motivation of village officials, as well as to analyze the impact of the leadership style of village leaders on village officials in Cipangeran, Saguling District, West Bandung Regency. The leadership style of village leaders in this study was measured through aspects of decision-making skills, motivational skills, communication skills, subordinate management skills, responsibility, and emotional control skills. Meanwhile, the work motivation of village officials was measured using internal factor indicators and external factor indicators. The research method used in this research is a descriptive and verification approach, followed by quantitative research types. The method of data collection in this research was carried out based on literature studies and field research by distributing questionnaires to the community in Cipangeran Village, Saguling District, West Bandung Regency. The results of the research show that the leadership style of the Village Head has an impact on the work motivation of village officials in Girimukti, Saguling District, West Bandung Regency. With a t-count value of 4.241> 2.086 t-table, it can be concluded that H0 is not accepted, while Ha applies. Thus, the hypothesis in this research shows that Ha is valid. Improving the leadership style of the Village Head can be done by involving village officials in decision-making, always exemplifying a disciplined work attitude towards village officials, clearly explaining tasks or jobs so that employees are able to carry out their jobs well, giving reprimands or sanctions to village officials who violate the rules, and always being wise in dealing with work problems faced by village officials. Improving the work motivation of village officials can be done by providing recognition and appreciation both verbally and in writing to employees who excel, providing compensation and bonuses to employees who excel, and providing career development paths for village officials with good work achievements.
Analisis Strategi Komunikasi dalam Meningkatkan Kinerja Aparatur Desa di Desa Ciburuy Kecamatan Padalarang Kabupaten Bandung Barat Khoerunisa, Fahra; Makmur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4109

Abstract

This study aims to analyze the communication strategies implemented in improving the performance of village officials in Ciburuy Village. Effective communication is very important in village governance to ensure good coordination between the village head, village officials, and the community. The research method used is qualitative research with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the communication strategies implemented in Ciburuy Village are quite effective in improving the performance of village officials. Some of the communication methods used include regular meetings, the use of WhatsApp groups, the "Simple Desa" application, and village information boards. Two-way communication between the village head and village officials creates a more harmonious work environment, where village officials feel more appreciated and more responsible in carrying out their duties. In addition, the use of technology in communication helps accelerate the dissemination of information and improve work coordination. With the implementation of more effective communication, it is hoped that the performance of village officials in Ciburuy Village will continue to improve so that services to the community are increasingly optimal and village development can run more efficiently.
Guru Sebagai Jantung Pendidikan Islam Sepanjang Masa: Studi di Madrasah Aliyah Poso Kota, Sulawesi Tengah: Teachers as the Heart of Islamic Education Throughout the Ages: A Study at Madrasah Aliyah Poso Kota, Central Sulawesi Makmur
IQRA JURNAL ILMU KEPENDIDIKAN & KEISLAMAN Vol 20 No 2: July 2025
Publisher : Fakultas Agama Islam, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/iqra.v20i2.7591

Abstract

Penelitian ini mengkaji peran sentral pendidik sebagai jantung pendidikan Islam di Madrasah Aliyah wilayah Kabupaten Poso, Sulawesi Tengah. Menggunakan pendekatan deskriptif kuantitatif, studi ini menyoroti kontribusi pendidik dalam pengembangan pendidikan Islam. Sebanyak 35 guru dari Madrasah Aliyah Muhammadiyah Poso, Madrasah Aliyah Al-Ikhlas Poso, dan Madrasah Aliyah Alkhairaat Poso dijadikan responden melalui teknik quota sampling. Data dikumpulkan melalui angket tertutup yang disusun berdasarkan indikator esensial peran pendidik dalam konteks madrasah. Analisis data dilakukan dengan menghitung persentase skor dari setiap indikator, yang diklasifikasikan ke dalam lima kategori: sangat baik (81–100), baik (61–80), sedang (41–60), kurang (21–40), dan sangat kurang (0–20). Hasil menunjukkan bahwa seluruh indikator memperoleh nilai rata-rata 100%, tergolong dalam kategori “sangat baik”. Temuan ini menegaskan bahwa pendidik memiliki peran strategis dalam membentuk sistem pendidikan, membangun landasan pengetahuan dan keterampilan, beradaptasi terhadap perubahan, menjaga keseimbangan pendidikan, serta mengasuh aspek spiritual, intelektual, moral, sosial, dan praktis peserta didik. Kesimpulannya, pendidik merupakan kekuatan utama dalam menopang dan memajukan pendidikan Islam. Implikasi dari temuan ini menunjukkan pentingnya pengakuan dan penguatan berkelanjutan terhadap peran strategis guru dalam mewujudkan pendidikan Islam yang berkualitas dan relevan dengan dinamika zaman. Implikasi dari temuan ini adalah pentingnya mengakui dan mendukung guru dalam meningkatkan pendidikan Islam yang berkualitas dan relevan dengan tuntutan zaman.
Co-Authors Abdullah, Muhammad Arafat Adawiah, Roudatul Anisa Anggraeni, Anisa Anita Yuliati Anton Budi Pranata Anugraha jaya, Wahyu Arfianti Novita Anwar Arifah Hidayat Arisandy, Yosy Arman Bin Anuar Astuti, Niluh Sari Aulia, Donesta Nova Ayu Marisa Utami Br Simanjuntak, Sri Murtiani Dahniar Desmita Wahyuni Diana Wiyanti Diauddin Ismail Durian Eka Poppi Hutami Eka Sri Wahyuni Ernawati Fajar Pratama Abdillah Hanifah Purnamasari Hasis, Pertiwi Kamariah Hasza, Hasza Jiwanda Ibrahim Ismail Ida Zahara Adibah idwal Imam Pribadi Karim, Ikawati Karimuddin Abdullah Lawang Khairiah Elwardah Khoerunisa, Fahra Lusiana, Nisa Mahfuddin, Muhammad MUHAMMAD YUSUF Mursalin, Supardi Muzakir Muhammad Amin Neni Sri Imaniyati Ningsih Kusumawati Nirfayanti Nirfayanti Nugraha, Herdiana Nur Wahid Nurlaela Pratama, Muhamad Ilham Ramadhan Ratna Dewi Reza Sri Astriyana Ricardo, Rado Romi Adetio Sabani, Fatmaridah Seprini Setiawan, Romi Adetio Sudi Raharjo Sul, Sulkifli Suryaningsih, Ita Tamaulina Br Sembiring Tata Ramadhani USWATUN HASANAH Wahyu Trijati Yuli Yanti Indah Sari Yusuf, Hijrawati Zaitun