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TESTING OF FINANCIAL PERFORMANCE CHANGES IN NATIONAL FINANCING COMPANIES IN THE PRE AND PAST COVID-19 TIMES (Study on Companies in the Sub-Sector of Financing Institutions Listed on the Indonesia Stock Exchange 2018-2022) Iklil; Rico Nur Ilham; Chairil Akhyar; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.192

Abstract

This research examines the differences in financial performance before and after the COVID-19 pandemic among financial sector enterprises listed on the Indonesia Stock Exchange from 2018 to 2022. The socio-economic impact of COVID-19 has affected various sectors of the economy, including both industrial and service sectors, thereby influencing productivity and subsequent company performance. It is noteworthy that the highest growth in financial performance for financing enterprises occurred in 2022, following declines in 2019 and 2020, with a particularly drastic decrease in 2020. The independent variables in this study include financial performance, financing enterprises, liquidity ratio, solvency, profitability, and dividend payout, with COVID-19 as the dependent variable. Data collection utilized secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the Annual Reports of each company. The study encompassed 18 sample enterprises listed on the IDX. This research employed a quantitative method, utilizing descriptive statistics and paired sample t-tests to analyze liquidity, solvency, profitability, and dividend payout using the Eviews 13. Findings indicate no significant differences in liquidity, solvency, profitability, and dividend payout ratios before and after the pandemic. These results contradict previous research findings showing varied impacts of COVID-19 on financial performance. The study concludes that financial enterprises effectively managed their assets during the pandemic. Recommendations for future research include expanding the sample size and considering additional financial performance indicators to further explore the impact of COVID-19 on financial performance.
FINANCING EFFICIENCY ANALYSIS USING DATA ENVELOPMENT ANALYSIS (DEA) APPROACH AT BANK ACEH SYARIAH Mawaddah; Muttaqien; Rico Nur Ilham; Zulfan; Frengki Putra Ramansyah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.193

Abstract

This study aims to analyze the level of Financing Efficiency Using the Data Envelopment Analysis (DEA) Approach at Bank Aceh Syariah. This type of research is descriptive quantitative research. The data collection technique uses secondary data in the form of financial statements accessed through the official website www.bankaceh.co.id. The collected data is processed using the STATA 17 program. The population used in this study is all financial reports of Bank Aceh Syariah. The sampling technique in this study uses saturated samples, namely the entire population. This study uses two variables, namely input variables consisting of Third-Party Funds and Fixed Assets and Financing output variables. The data analysis method used in this study is Data Envelopment Analysis. The results of the study show that there is variation in the level of efficiency during the entire 2020-2023 Period of Bank Aceh Syariah. Some branches show a high level of efficiency with a DEA score of 1, while others show varying levels of inefficiency with different DEA scores. Overall, Bank Aceh Syariah has achieved fairly efficient circumstances where the fluctuations observed reflect variations in bank performance from year to year. Despite these fluctuations, Bank Aceh Syariah continues to show a relatively good level of efficiency throughout the period. The theoretical implication of this study is to increase understanding of how DEA techniques can be used to evaluate and compare financing efficiency between units or branches in a Sharia bank. The managerial implication of this study is to assist management in making strategic decisions related to resource allocation, setting internal policies, and developing more effective financing strategies. By optimizing efficiency, banks can improve competitiveness, quality of service to customers, and long-term financial sustainability. Additionally, this study can be used as a tool for periodic performance evaluation and monitoring, ensuring that banks continue to operate at maximum efficiency.
PENGARUH REVOLUSI TERHADAP SISTEM HUKUM DI IRAN STUDI PERBANDINGAN DENGAN INDONESIA Romia Saputra; Zulfan; Yusnita Eva
YUSTISI Vol 12 No 1 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v12i1.19000

Abstract

Studi ini bertujuan untuk mengetahui bagaimana peradilan Agama Islam di Iran. Jenis penelitian dalam penulisan ini yang penulis lakukan adalah menggunakan penelitian kualitatif yaitu melakukan metode kepustakaan (library research) dari info yang berasal dari berita, jurnal- jurnal dan buku-buku yang berkaitan dengan tema penelitian. Revolusi Iran tahun 1979 telah mampu merubah wajah Iran yang moderat dan sekuler menjadi sebuah negara yang Islamis. Iran, sebelum revolusi 1979 merupakan negara moderat dan sekuler. Namun demikian, kedekatan masyarakat dengan para ulamanya yang memiliki image yang baik serta rentang sejarah yang cukup lama, sehingga hal ini memudahkan terjadinya transformasi “kesadaran dalam beragama”. Iran mengadopsi sistem hukum yang dipengaruhi oleh hukum Islam (Syariah) dan hukum sipil. Undang-undang dasar negara ini memberikan kekuasaan pada hukum Syariah dalam banyak aspek kehidupan dan terdapat beberapa jenis pengadilan di Iran: Pengadilan Umum, Pengadilan Khusus, Pengadilan Administratif. Kata Kunci; Peradilan Agama, Iran, Revolusi
USE OF IMAGE PUZZLE MEDIA IN LEARNING PAI Sri Dewi Lestari; Sugiarti; Zulfan
Journal of Quality Islamic Education Research Vol 2 No 1 (2025)
Publisher : CV. Asry Persada Quality

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

Abstract

The purpose of this article is to analyze the use of jigsaw puzzle media in Islamic Religious Education learning. This study uses the library research method. In the learning process, the use of media is inseparable from the use of media to increase the effectiveness of learning, both general learning and Islamic Religious Education learning. One of the media that can be used by teachers is jigsaw puzzle media because this media can increase students' interest and motivation to learn. Jigsaw puzzle learning media is a simple media that is played by disassembling and reassembling. This media is a learning media that uses puzzle game techniques to sharpen the brain. Jigsaw puzzles consist of a board and several pieces, which when arranged will cover the part of the board that is slightly indented and will become a certain shape. The purpose of using this learning media itself is to make it easier for students to master the learning competencies that have been set, so that the use of jigsaw puzzle media in the Islamic Religious Education learning process can be more effective and enjoyable
Cybercrime in virtual spaces: An overview of the law in Indonesia Zulfan
International Journal of Law, Social Science, and Humanities Vol. 1 No. 1 (2024): IJLSH - July 2024
Publisher : Lembaga Pusat Studi Sosial dan Humaniora [LPS2H]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70193/ijlsh.v1i1.140

Abstract

The Internet has the potential to overcome national barriers and facilitate global dissemination of information. Although its benefits are numerous, it also has detrimental consequences that could disrupt society. Engaging in cybercrime is typically required only to create a substantial number of blogs, accounts, applications, programs, and websites on various social and mass media platforms for illicit purposes. Examples of unlawful activities include, but are not limited to, fraud, data theft, unauthorized use of credit cards, distribution of inappropriate content, online gambling, and prostitution, as well as hate speech and extremist or terrorist activities. To address the issue of virtual space crime, the government enacted Law No. 19 of 2016, which amended Law No. 11 of 2008, with respect to information and electronic transactions. However, it is important to recognize that not all people who use the internet have a comprehensive understanding of the legal framework. Consequently, government, employers, and institutions involved in information and communication technology are responsible for educating the public about the law to reduce the incidence of criminal activity in virtual spaces.
Enhancing Higher Education Sustainability Through Quality Management Models Lubis, Andrew Satria; Zulfan; Sinulingga, Samerdanta; Ismayadi, Ismayadi
Journal of Research in Mathematics Trends and Technology Vol. 6 No. 2 (2024): Journal of Research in Mathematics Trends and Technology (JoRMTT)
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jormtt.v6i2.18344

Abstract

Higher education, as part of the service sector, faces significant challenges in managing its systems effectively. To remain competitive and foster growth, private universities require sustainable models that enhance their quality and operational efficiency. This research explores sustainability models for private universities by conducting field surveys and distributing online questionnaires. Data analysis was performed using descriptive statistics and Structural Equation Modeling (SEM). The descriptive analysis highlights key demographic and behavioral characteristics of the respondents, while SEM reveals relationships and factors influencing customer satisfaction and loyalty. Results show that planning, governance, and administration significantly impact education quality, which directly influences the sustainability of private universities. The study also finds that the roles of students, alumni, reputation, and cooperation are crucial in maintaining long-term institutional sustainability. These findings offer practical insights for improving education quality and formulating strategies for private universities to achieve sustainable development.
THE INFLUENCE OF WORK ENVIRONMENT, DELEGATION OF AUTHORITY AND BONUSES ON JOB SATISFACTION OF BATAM BRANCH EMPLOYMENT BPJS EMPLOYEES Suyatni; Isnin; Rika Aprianti Ningsi; Rika Hardiantini; Zulfan; Nurhadiyanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.44

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This study supposed to obtain information about the relationship between the independent variables, namely; work environment (X1), delegation of authority (X2), and employee bonuses (X3) with the dependent variable, namely employee job satisfaction (Y) BPJS Ketenagakerjaan Batam Branch, either individually or together. The population and sample of this study were all employees of BPJS Ketenagakerjaan Batam Branch, totaling 35 people. By using the Slovin formula, a sample of 32 people was obtained. The results showed that there is a significant positive effect of work environment (X1), delegation of authority (X2), and bonuses (X3) on employee job satisfaction (Y) as indicated by the Fcount value of 23.247. This value is much smaller than the Fcount value at the 0.05 alpha significance level which is 2.95, or F = 23.247 < F0.05 (3:28) = 2.95. The relationship pattern of the four variables expressed by the multiple regression equation = -6.812 + 0.469X1 + 0.547X2 + 0.278X3. The variable that has the most influence is the delegation of authority variable, which has a coefficient of determination of 52.8%. This means that delegation of authority is the factor that most affects employee job satisfaction.
Penyuluhan Hukum Tindak Pidana Judi Online Terhadap Siswa di Sekolah Menegah Atas (SMA) Negeri 1 Matang Kuli Zulfan; Muhammad Hatta; Johari; Husni; Joelman Subaidi
Academica : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Academica : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pusat Studi Sosial dan Humaniora [LPS2H]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15259110

Abstract

Saat ini marak terjadi dikalangan remaja khsusnya remaja yang masih dibangku sekolah melakukan tindak pidana judi online. Dampak negatif tindak pidana judi online terhadap siswa sangat berbahaya dan dapat merusak masa depan siswa. Oleh karena itu, dosen Fakultas Hukum Universitas Malikussaleh berinisiatif melaksanakan kegiatan penyuluhan tindak pidana judi online terhadap siswa Sekolah Menegah Atas (SMA) Negeri 1 Matang Kuli, Aceh Utara. Oleh karena itu, kegiatan penyuluhan hukum kepada siswa terhadap tindak pidana judi online sangat dibutuhkan secara berkelanjutan. Untuk mengatasi permasalahan tersebut, Dosen Fakultas Hukum Universitas Malikussaleh telah mengadakan penyuluhan hukum tentang tindak pidana judi online di Sekolah Menegah Atas (SMA) Negeri 1 Matang Kuli Kabupaten Aceh Utara. Setelah kegiatan penyuluhan hukum dilakukan, maka kesadaran siswa terhadap dampak negatif daripada judi online semakin meningkat, sehingga para siswa menghindari tidak tindak pidana judi online
Exploring quality of life and psychological distress in conjunctival tumor patients: An Indonesia cross-sectional study Purnomo, Joko; Indrakila, Senyum; Soewoto, Widyanti; Malindha, Erma; Zulfan; Prastawa, Reza Pahlevi; Asmara, Yusuf Vindra
JKKI : Jurnal Kedokteran dan Kesehatan Indonesia JKKI, Vol 16, No 1, (2025)
Publisher : Faculty of Medicine, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JKKI.Vol16.Iss1.art10

Abstract

Background: Conjunctival tumor patients tend to exhibit a compromised health-related quality of life (HR-QoL) as a consequence of their condition.Objectives: To explore the quality-of-life (QoL) of conjunctival tumor patients and its association with psychological distress in Indonesia.Methods: A cross-sectional study with simple random sampling was used. Data collection occurred from May 9 to August 31, 2024. The health-related dimensions of quality of life were measured utilizing the reliable RAND SF-36, while psychological distress was assessed with the Hospital Anxiety and Depression Scale (HADS). We performed statistical analyses using version 26 of IBM SPSS, with normality assessed via skewness.Results: A total of 260 conjunctival tumors completed health assessments, revealing significant psychological distress and the RAND SF 36 questionnaire. The mean age was 51, 52.3% male, and 86.2% married. Participants had an average HADS anxiety score of 9.52, with 60.8% exhibiting anxiety, notably higher in those with malignant tumors (mean score: 10.64) compared to benign tumors (mean score: 8.57, p<0.001). Depression scores averaged 6.97, with 37.7% showing potential mild disorders. Health-related quality of life (HR-\QoL) was appraised across various domains, alongside overall physical functioning, averaging 60.76; benign patients scored significantly higher (71.95) than malignant patients (47.50). Correlations indicated that higher psychological distress negatively impacted QoL, with anxiety showing a strong correlation coefficient of -0.433 and depression at -0.306 (both p<0.001).Conclusion: Psychological distress is prevalent in conjunctival tumor patients, adversely affecting their QoL. These findings highlight the necessity of targeted interventions to enhance both physical fitness and mental wellness—challenges in this population. Further research is essential to develop effective support strategies tailored to their needs.
THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023 Ayu Namira Sasti; Wardhiah; Darmawati Muchtar; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.260

Abstract

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.
Co-Authors AA Sudharmawan, AA Abadi, Sabani Ahmad Farhan, Ahmad Aidi Alfin Akhyar Andrew Satria Lubis Aqmal, Jamalul Aribah Wardah Ruye Arsyina, Lia Asasriwarni Asmara, Yusuf Vindra Ayu Namira Sasti Bambang Arjuna Putra Chairil Akhyar Cut Khairunnisa Darmawati Muchtar Delia Ananda Desi Fitri Dewi Maya Sari Edhy, Sarwo Elfia ERMAN Erwan, Friesca Evi Maisara Fadilla Putri Siregar Fadilla, Meutia Fazliati Frengki Putra Ramansyah Ghazali Syamni Harahap, Zul Anwar Ajim Hasanuddin, Iskandar Heni Pujiastuti Heri Susan Heru Setiawan Hidayani, Poppy Putri Hifnalisa Hikmawati Hikmawati Hikmawati Husaini Husni Ichsan Rusydi Ikhwan Iklil Imelda Agustina Ismayadi, Ismayadi Isnin Itsnatani Salma Jarnawi Johari Johari Johari Joko Purnomo Jummaini Junaidi M. Affan Khairil Khayatol Fadhillah Lestari AKA M Albani Maizi, Hazful Malahayati, Aisyah Juliawulan Malindha, Erma Marzuki Mawaddah Muddin, Ilhammuddin Muhammad Muhammad Fauzi Muhammad Hatta Muhammad Ridwan Muhibbuddin Munira Ulfa Muttaqien Neneng Euis NILAWATI Nurarafah Nurhadiyanti Nurlela Prastawa, Reza Pahlevi Puspitarini, Dyah Ayu Putera, Muzakkir Putri Anggraini Putri Anjani Rahayu Rahmawati Ramalinggam Rajamanickam Ratna Sary Razali Razali Thaib Rico Nur Ilham Rika Aprianti Ningsi Rika Hardiantini Rini Mardiana Risnawati, Melia Ristati Rizky Putra Fhonna Rizwan Romia Saputra Sabri, Muhammad Rifal Safitri, Safrina Sastro, Marlia Sawitri, Yulia Senyum Indrakila Sinulingga, Samerdanta Siti Zahara Sri Dewi Lestari Subaidi, Joelman Sugiarti Sumardi Sumiadi Suyatni Syamsul Rizal Syarifuddin Tamlicha, Akram Tasya Aspia Teuku Yudi Afrizal Thaib Rizwan Ulya, Zaudhatul Wardhiah Widyanti Soewoto, Widyanti Wulan Agustri Yandi Nur Cahya Yessi Febriani Yesy Afrillia Yusnita Eva Zulkarnain Zulkarnain Jalil Zulkarnaini Jalil