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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Tazkia Islamic Finance and Business Review Madania: Jurnal Ilmu-Ilmu Keislaman Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Competitive Jurnal Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Pena Justisia: Media Komunikasi dan Kajian Hukum Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Informatika Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Bisnis Net : Jurnal Ekonomi dan Bisnis JURNAL MANAJEMEN AKUNTANSI (JUMSI) Dynamic Management Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal of Indonesian Management Indonesian Journal of Innovation Studies Journal of Computer Science and Information Systems (JCoInS) International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Public Representative and Society Provision Amkop Management Accounting Review (AMAR) Research Horizon Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties GEMAH RIPAH: Jurnal Bisnis IIJSE Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Rahmani, Nur Ahmadi Bi
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS MANAJEMEN RANTAI PASOKAN INDUSTRI RUMAHAN TAHU DI DUSUN I SIDORUKUN KABUPATEN LABUHAN BATU Devyana, Melati; Rahmani, Nur Ahmadi Bi; Dharma, Budi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3224

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana aliran rantai pasokan dalam industri rumahan penghasil tahu di Dusun I Desa Sidorukun Kabupaten Labuhanbatu dan penyebab terjadinya kelebihan produksi tahu beserta cara mengatasinya. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dengan melakukan peninjauan langsung ke pabrik pembuatan tahu, dan data skunder yang diperoleh dari instansi maupun lembaga yang berkaitan. Data diperoleh melalui penelitian kepustakaan, wawancara dan observasi di lapangan. Hasil dari penelitian ini menunjukkan aliran rantai pasokan pada industri rumahan tahu di Dusun I Sidorukun ini memiliki 3 aliran yaitu aliran produk, aliran keuangan dan aliran informasi. Kelebihan produksi terjadi karena kurangnya informasi, ketidakmampuan pengecer dalam melakukan perencanaan yang tepat dalam mengukur permintaan pasar dan mengatur tingkat produksi yang sesuai dan adanya persaingan yang menyebabkan produsen tidak dapat menurunkan kapasitas produksinya. Solusi berdasarkan analisis yang telah penulis lakukan adalah melakukan komunikasi yang efektif dan pembagian informasi yang tepat, menambah jumlah pengecer dan juga melakukan diversifikasi turunan pada produk tahu.
Factors Affecting The Level Of Public Understanding Of Sharia Banking Products Juniartkik, Irma; Nurlaila, Nurlaila; Rahmani, Nur Ahmadi Bi
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 13, No 2 (2023)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2023.13(2).342-357

Abstract

Actualmente, el desarrollo de los bancos islámicos no va a la zaga del progreso de los bancos convencionales, pero todavía existe uno de los problemas que enfrentan los bancos islámicos: la baja comprensión pública de los productos bancarios islámicos, especialmente aquellos causados por la dominación de la banca convencional para que los bancos islámicos la banca todavía es subestimada por algunas personas. Este estudio tiene como objetivo determinar los factores que pueden influir en el nivel de comprensión pública de los productos de la banca islámica.Esta investigación utiliza métodos cuantitativos. Los datos utilizados son datos obtenidos de un cuestionario de 300 encuestados. Los resultados obtenidos de este estudio se basan en la distribución de cuestionarios que han sido medidos a través de los indicadores factoriales del nivel de comprensión, los cuales se representan en la línea continua, se puede observar que las variables de conocimiento, experiencia, factores económicos, medio ambiente, la educación y la información tienen un efecto positivo con un valor t de 4933, que es más grande que el valor de la tabla t y significativo para el nivel de comprensión pública de los productos bancarios de la shariah
PENGARUH PENDAPATAN PREMI DAN HASIL INVESTASI TERHADAP CADANGAN DANA TABARRU’ PADA PT. ASKRIDA CABANG MEDAN Surbakti, Agung Grafika; Rahmani, Nur Ahmadi Bi; Syahriza, Rahmi
ECONOMOS Vol 3 No 04 (2023): EKONOMI BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

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Abstract

Asuransi menurut perspektif moneter adalah suatu teknik untuk mengurangi risiko dengan memindahkan dan mengkonsolidasikan kerentanan dari ketidak beruntungan moneter keluarga. Pada gilirannya, lembaga asuransi syariah memiliki beberapa kendala yang harus dihadapi, misalnya banyaknya pesaing dari lembaga asuransi syariah perorangan atau bank syariah yang memberikan barang-barang perlindungan. Agen asuransi syariah juga mengenal istilah beban seperti halnya agen asuransi biasa. Dana tabarru tidak hanya berasal dari pendapatan premi tetapi juga dari hasil investasi. Penelitian ini bertujuan untuk mengetahui apakah hasil investasi dan pendapatan premi berpengaruh terhadap cadangan dana Tabarru' PT. Askrida Syariah Cabang Medan. Penelitian deskriptif kuantitatif merupakan pendekatan yang dilakukan dalam penelitian ini. Konsekuensi dari review ini adalah bahwa gaji superior memiliki dampak positif namun tidak masif pada Aset Tabarru mengingat efek samping dari uji T dimana thitung lebih sederhana dari ttabel (0,832 <1,685) dan artinya 0,411>0,05. Berdasarkan hasil uji T, dimana thitung lebih besar dari ttabel (3,766 > 1,685) dan signifikansi 0,001 > 0,05 maka hasil investasi berpengaruh positif signifikan terhadap Cadangan Dana Tabarru. Hasil investasi dan pendapatan premi berdampak positif terhadap cadangan dana tabarru' secara bersamaan. Hal ini terlihat dari konsekuensi uji F, dimana tingkat kepentingannya adalah 0,000, yang lebih sederhana dari tingkat kepentingan 0,05 (0,000 <0,05). Dan hubungan antar variabel independen (Pendapatan Premi dan Hasil Investasi) dengan variabel dependen (Cadangan Dana Tabarru’) menunjukan hubungan yang kuat, yang dimana berarti variabel Pendapatan Premi dan Hasil Investasi dapat menjelaskan 76,6% Cadangan Dana Tabarru’.
PENGARUH INTELLECTUAL CAPITAL DAN RISK BASED CAPITAL (RBC) TERHADAP KESEHATAN KEUANGAN PERUSAHAAN PT. CHUBB LIFE INSURANCE MEDAN Nst, Nurul Hafizah; Kusmilawaty, Kusmilawaty; Rahmani, Nur Ahmadi Bi
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.36840

Abstract

This research aims to determine the influence of Intellectual Capital and Risk Based Capital on Financial Health at PT. Chubb Life Insurance Medan branch. The type of research used is quantitative research. The data used in this research is secondary data obtained from financial reports in the 2020-2022 period. The data analysis techniques used in this research are classical assumption test analysis (including normality test and multicollinearity test), coefficient of determination, multiple linear regression test, T test and F test. The results of the research show that Intellectual Capital which consists of Value Added Capital Employed ( VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) have a positive influence on the company's financial health with respective values of 0.023, 0.042, and 0.012 which are smaller than the significant value of 0.05. Partially, RBC also has a positive effect on financial health with a value of 0.022 < 0.05. The results of this research also show that Intellectual Capital and Risk Based Capital simultaneously influence Financial Health which can be seen with a significance value of 0.000 < 0.05.
Globalization & Development of Sharia Financial Technology in Indonesia Syahputra*, Angga; Kaswinata, Kaswinata; Tanjung, Hendri; Rahmani, Nur Ahmadi Bi; Dzuljastri, Dzuljastri
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11288

Abstract

This research explores the impact of globalization on the development of Sharia Financial Technology (FinTech) in Indonesia. The phenomenon of globalization has spurred the growth of FinTech, including Sharia FinTech, which combines sharia principles with digital technology. This study identifies the factors influencing the growth of Sharia FinTech globally, analyzes its impact on the Muslim community in Indonesia, and explores the challenges and opportunities faced by the industry and financial regulators. This study utilizes descriptive qualitative research method with secondary data sources. The results show that Sharia FinTech has increased the accessibility of financial services in Indonesia, especially for those who were previously unreachable. Innovations in Sharia FinTech products and services create broader financial inclusion and support the growth of the Islamic economy. However, unaligned regulations and licensing complexity are the main challenges. Nonetheless, regulatory harmonization and cooperation between the government, regulators and industry are key steps in optimizing the potential of Islamic FinTech. This research provides insights for policymakers, regulators, and financial industry players to effectively and sustainably manage the development of Islamic FinTech amidst the dynamics of globalization.
Pengaruh Profitabilitas dan Solvabilitas Terhadap Income Smoothing dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2019-2021 Nisa, Khairun; Atika, Atika; Rahmani, Nur Ahmadi Bi
Journal of Computer Science and Information System(JCoInS) Vol 5, No 2: JCOINS | 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v5i2.5713

Abstract

Financial statements are one of the things that investors need to pay attention to before they invest their funds. However, financial reports are often manipulated for certain purposes, and what is often manipulated is profit reports. This act of earnings manipulation is called earnings management, and the most frequently used strategy is income smoothing. This is certainly contrary to sharia principles that have been carried out by sharia commercial banks. GCG as a company management system is expected to minimize these actions. This study aims to determine what factors influence income smoothing by analyzing its financial performance, namely profitability and solvency. This study uses descriptive quantitative methods with PLS observer tools. The sample in this research is the 2019-2021 sharia commercial bank financial statements. The results of this study indicate that only DAR (Dept to Asset Ratio) has a significant effect on income smoothing, while the other three variables namely ROA (Ratio Of Assets), ROE (Ratio Of Equity), and DER (Dept to Equity Ratio) have no effect on income smoothing. GCG is unable to moderate profitability (ROA and ROE) on income smoothing, and GCG is unable to moderate solvency (DAR and DER) on income smoothing.
Analysis of Surety Bond Insurance Products at PT Bumiputeramuda General Insurance 1967 Medan Branch Hanin, Fadya; Nurbaiti; Rahmani, Nur Ahmadi Bi
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1240

Abstract

Surety Bond is an agreement between two parties, namely surety and principal. In this agreement, the surety submits a guarantee to the principal for the benefit of the obligee. If the principal fails or neglects to fulfil its obligations in accordance with the agreement with the obligee, the surety is responsible to the obligee to fulfil the principal's obligations. The purpose of this research is about the mechanism and application of surety bond principles in minimising the problems that will occur. The approach used in this research is qualitative analysis with descriptive method, which is intended to understand how the phenomenon experienced by the object of research. The results of this study explain that PT Bumiputeramuda General Insurance 1967 is one of the companies that has a surety bond product with a good implementation mechanism and applies several principles, namely the principle of togetherness, the principle of a three-party agreement, the principle of attachment, the principle of limitation of liability, the principle of legal defence, the principle of indemnity, the principle of additional / complementary contracts. This research also has implications for researchers and academics in the field of insurance. The findings of this research can be a reference material for further research on surety bond insurance products. In addition, this research can also be an input for academics to develop an educational curriculum on surety bond insurance products.
The Effect of Return on Equity, Capital Adequacy Ratio and Financing to Deposit Ratio on Return on Assets of PT. Bank Muamalat Tbk Khairi, Mhd Rizki; Atika; Rahmani, Nur Ahmadi Bi
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1274

Abstract

The aim of this study is to analyze the impact of Return on Equity (ROE), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) on the Return on Assets (ROA) in PT. Bank Muamalat Tbk. Quantitative approaches are used using secondary data. The data collection process involves the analysis of quarterly financial reports published by P.T. Bank Muamalat in the period 2014-2023. The researchers analyzed the loss report, the financial position report and the calculation report of the minimum capital provision obligation. Statistical analysis is carried out using the SPSS version 29 program, where double linear regression methods are applied to data processing. The results of statistical analysis based on Test F show that at a 95% confidence level (α = 0.05), the variables ROE, CAR, and FDR together or simultaneously have a significant influence on ROA. The research hypothesis states that the independent variable has a significant impact on Return on Assets (ROA) as a dependent variable. From the results of the T test, the ROE variable has a significant effect on ROA of PT Bank Muamalat Tbk, while the CAR and FDR variables have no effect on ROA of PT Bank Muamalat Tbk. The estimate model yielded R values of 0.993 and R square of 0.986. This suggests that there is a very significant correlation between the free and the bound variables, where 98.6% of the changes in the binding variables can be explained by the free variables in this model. As for the other 1.4% affected by aspects not covered in the model.
Pengaruh Capital Adequacy Ratio (CAR) Dan Financing To Deposit Ratio (FDR) Terhadap Return On Equity (ROE) PT BCA Syariah Atmaja, Ardi; Rahmani, Nur Ahmadi Bi; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4251

Abstract

This research is motivated by the movement of the Capital Adequacy Ratio (CAR), which has fluctuated from year to year, in 2013, 2017, 2018, 2019 and 2020 towards Return On Equity (ROE), as well as the Financing to Deposit Ratio (FDR) also experienced fluctuating movements from year to year, in 2013, 2016, 2017 and 2019 in terms of Return On Equity (ROE), according to Irham Fahmi the higher the CAR, the stronger the bank's ability to bear the risk of any credit or productive assets , so the higher the CAR, the higher the Bank's Return On Equity (ROE) level and according to Lukman Dendawijaya, the higher the FDR Ratio, the Bank's profits will increase with the assumption that banks are able to channel financing effectively, with increasing bank profits, then Return On Equity ( ROE) will increase. This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and the Financing to Deposit Ratio (FDR) on the Return On Equity (ROE) of PT Bank BCA Syariah. This research method uses a quantitative approach with secondary data sources, namely the financial balance sheet reports of PT Bank BCA Syariah Quarterly from 2013-2020. The analysis technique used is multiple linear regression test using the SPSS 25 tool. The results of this study indicate that the first H1 indicates that CAR has a significant effect on Return On Equity (ROE) with a negative value at PT BCA Syariah because t count is greater than t table t count value of 4.061 and t table 2.04523 with a significance profitability value of 0.000. Both H2 indicate that FDR has no significant effect on Return On Equity (ROE) at PT BCA Syariah because t count is smaller than t table, t count value is 0.203 and t table is 2.04523 with a significance profitability value of 0.840. The three H3s show that simultaneously CAR and FDR have an effect on ROE because F count (9.157) is greater than F table (3.33), then the value of the Coefficient of Determination (R2) shows that CAR and FDR have an effect of 38.7% on ROE and the remaining 61.3% are influenced by other variables.
Analisis Pengaruh Sumber Daya Manusia Terhadap Tingkat Pendapatan Melalui Pemasaran pada Kelompok Usaha Bersama (KUB) di Deli Serdang Ramlan, Ramlan; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 5 : Al Qalam (September 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i5.2289

Abstract

Artikel ini bertujuan untuk meneliti Pengaruh Sumber Daya Manusia Dan Modal Terhadap Tingkat Pendapatan Melalui Pemasaran Pada Kelompok Usaha Bersama (Kub) Di Deli Serdang.  Jenis penelitian yang akan dilakukan pada penelitian iniadalah deskripsi kuantitatif. Deskripsi kuantitatif adalah penelitian yang menggunakan data-data dan angka-angka yang telah diperoleh dari sumber data lalu hasil temuan dideskripsikan secara sistematik, faktual dan akurat mengenai fakta-fakta dan sifat-sifat suatu objek sehingga mendapatka suatu gambaran yang jelas dari temuan penelitian. Adapun lokasi penelitian yang peneliti lakukan adalah pelaku kelompok usaha bersama di deli serdang. Waktu penelitian adalah Juli 2022- Desember 2022. Dalam penelitian sampel pelaku usaha karena tidak diketahuinya jumlah pelaku usaha berdasarkan kriteria khusus dalam penelitian maka metode hair dalam dalam pengambilan sampel penelitian. Dari hasil perhitungan tersebut jumlah sampel dalam penelitian ini adalah 65 responden. Banyaknya faktor-faktor yang mempengaruhi pendapatan pelaku usaha kelompok usaha bersama, maka peneliti menggunakan metode analisis data penelitian ini dengan menggunakan analisis jalur sehingga menghasilkan hasil penelitian yang lebih kompleks dan terstruktur. Adapun tahapan-tahapan yang dilakukan dalam menganilisis data penelitian ini yakni sebagai berikut: 1. Analisis Deskriptif. 2. Analisis Kualitas Instrumen Data. 3. Analisis Asumsi Klasik. 4. Analisis Hipotesis Dan. 5. Analisis Jalur. Dari hasil temuan bahwa sumber daya manusia tidak berpengaruh signifikan terhadap pendapatan dengan nilai signifikansi 0,532 > 0,05. Berdasarkan penelitian dan terkait dengan keterbatasan penelitian ini, selanjutnya dapat diusulkan saran yang diharapkan dapat meningkatkan kerja sama yaitu dengan memberikan pengawasan serta evaluasi yang berpartisipasi dalam menyelesaikan permasalahan-permasalahan yang dihadapi KUBE di Deli Serdang serta adanya penambahan dana operasional dan fasilitas lainnya di KUBE Deli Serdang.
Co-Authors ,., Sugianto2 Afriza Ulfa Ritonga, Afriza Ulfa Ritonga Aminuyati Amir, Afriza Andri Soemitra Aqwa Naser Daulay Arifin Fauzi Lubis Atha, Muhammad Alwan atika Atika Atika Atmaja, Ardi Azhar Maksum Batubara, Maryam Boangmanalu, Rahmat Syahputra Chaniago, Alia Devyana, Melati Dharma, Budi Dzuljastri, Dzuljastri Fachrozie, Ridho Fadhil, Muhammad Irsyad Fahani, Tania Azura Febriana, Vinni Fitri Susanti Siregar Giawa, Jevon Monahan Hani, Hani Widari Hanin, Fadya Harahap, Jamiah Harahap, Rahmat Daim Hendra Harmain Hendri Tanjung ilham khairi, ilham Jannah, Nurul Juniartkik, Irma Kaswinata, Kaswinata Kembaren, Nurul Fadhilah Yusri Khaira Amalia Fachrudin Khairani, Umi Khairi, Mhd Rizki Khairun Nisa Kusmilawaty, Kusmilawaty Lubis, Muhammad Azizi Akbar Lubis, Radja Janna Lubis, Ridwan Azhari Mahira, Nazla Minda Mandani, Putih Manurung, Nabila Tasya Nurhafifah Marliyah Marliyah, Marliyah Matondang, Sabrina Natasya Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan muhammad Syahbudi, muhammad Murizal, Irvan Nasada, Kayla Zahara Putri Nikira, Nikira Nst, Nurul Hafizah Nurbaiti Nurbaiti Nurbaiti Nurlaila Nurlaila Nursantri Yanti Nurul Inayah Nurwani Nurwani, Nurwani Qarni, Waizul Rahma, Tri Inda Fadhila Rahmadhani, Layla Rahman, Zikri Rahmi Syahriza, Rahmi Ramlan, H. Rianti, Irna Sarah, Fitria Siagian, Melsa Siagian, Riza Rasyid Silalahi, Amlys Syahputra Silalahi, Purnama Ramadani Simanungkalit, Gustin Tamara Sinaga, Abigail Theresa Siregar, Efrida Rahma Sari Siregar, Eva Syahrida Siti Jubaidah, Siti Sitorus, Friska Olavia Sugianto Surbakti, Agung Grafika Suripto, Rahul Al Fatah Syah, Dwiki Wardana Syahputra*, Angga Tambunan, Sagdiyah Fitri Andani Tiawan, Tegar Adit Utami, Rizky Ananda Vanessa Vanessa Wahyu Syarvina Wiwik Handayani Yanti, Nur Santri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yumna, Afrian Andika Zuhrinal M. Nawawi