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Analisis Kualitas Laba Pada Perusahaan Perbankan Syariah di Bursa Efek Indonesia Periode 2016-2020 wali, Bunga; Mandasari, Nur Fitriayu; Azis, Akbar; Ayuandiani, Wulan; Syahrir, Nurwahyuni; Syahadat, Edy Fitriawan; Puspita, Chandra Putra
Jurnal Manarang Manajemen dan Bisnis Vol 1 No 02 (2023): Manarang : Manajemen & Bisnis - April
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.496 KB) | DOI: 10.31605/jurnal manarang.v1i02.2548

Abstract

This study aims to analyze the quality of earnings in Islamic banking companies whether they have maximum earnings quality. The location of this research wa carried out at the Indonesia Stock Exchange through media browsing on the https://www.idx.co.id website for 10 Islamic banking companies. The sampling technique uses a saturated sampling technique in which the entire population is sampled. The data source is taken fromsecondary data. The data analysis technique uses the earnings quality formula, namely operating profit and average cash to analyze finansial from 2016-2020. The results of the study show that (1) Companies that have good earnings quality are Bank BNI Syariah, Bank Mandiri Syariah and Bank BCA Syariah because they have maximum profit quality. (2) Companies that have poor earnings quality are Bank Muamalat Syariah, Bank Mega Syariah and Bank Jabar Banten Syariah, the rest are considered to have constant earnings quality
PENDUGAAN PRODUKSI SUSU 305 HARI SAPI FRIESIAN HOLSTEIN BERDASARKAN TEST DAY BULANAN MULAI HARI KE-10 MENGGUNAKAN MODEL KURVA ALI-SCHAEFFER di PT. UPBS (Ultra Peternakan Bandung Selatan) AZIS, AKBAR; Hilmia, Nena; Indrijani, Heni
Jurnal Produksi Ternak Terapan Vol 4, No 1 (2023)
Publisher : Fakultas Peternakan, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jptt.v4i1.42329

Abstract

Produksi susu adalah salah satu indikator keberhasilan dalam usaha peternakan sapi perah. Produksi susu akan mengalami kenaikan pada awal masa laktasi dan akan menurun secara berangsur hingga akhir masa laktasi. Penelitian ini bertujuan untuk mengetahui keakuratan model kurva regresi Ali-Schaeffer dalam menduga produksi susu 305 hari berdasarkan test day bulanan mulai hari ke-10 di PT UPBS (Ultra Peternakan Bandung Selatan). Penelitian ini menggunakan objek penelitian sapi perah FH laktasi satu berjumlah 127 ekor, dengan jumlah data test day untuk laktasi satu sebanyak 1270 data dan laktasi dua berjumlah 87 ekor dengan data sebanyak 870. Hasil penelitian menunjukkan pendugaan produksi susu 305 hari menggunakan model kurva Ali-Schaeffer berdasarkan test day bulanan yang dimulai pada hari ke-10 laktasi, memiliki korelasi (r) yang tinggi untuk laktasi satu yaitu 0,960 dan laktasi dua 0,968 dan rata –rata standar error (SE) untuk laktasi satu yaitu 2,19, dan laktasi dua 2,46. Catatan bulanan test day mulai hari ke 10 dapat digunakan untuk menduga produksi susu 305 hari.
Strategi Pelatihan dan Pengembangan Atlet Bola Basket di SMA 8 Bulukumba Asdar, Andi Siti Nurhalizah; Armita, Andi; Azis, Akbar; Abrar, Abrar; Setiawan, A.Farhum; Wijayanto, Anggun Regitasari; B, Risman B
SPORTIVE: Journal Of Physical Education, Sport and Recreation Vol 6, No 2 (2022): September
Publisher : UNIVERSITAS NEGERI MAKASSSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/sportive.v6i2.76226

Abstract

This study aims to analyze the training and development strategies of basketball athletes at SMA Negeri 8 Bulukumba. Basketball is a sport that requires a combination of technical skills, physical condition, and optimal mentality. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, in-depth interviews with coaches and athletes, and documentation of training programs. The research subjects consisted of 1 main coach, 2 assistant coaches, and 15 basketball athletes of SMA Negeri 8 Bulukumba. The results showed that the training strategy applied includes basic technical training, physical condition development, game tactics and strategy training, and athlete mental development. The training program is carried out 4 times a week with a duration of 2 hours per session. Evaluation of athletes' abilities is carried out periodically every month using skill and physical condition tests. Supporting factors include adequate facilities, school support, and high athlete motivation. Meanwhile, inhibiting factors include limited training time, unfavorable weather, and students' academic load. The recommendations given are the need to increase the intensity of training, add variations to training programs, and collaborate with professional basketball clubs to improve the quality of training.
Cocoa Productivity as a Moderating Variable in the Relationship between Maintenance Costs and Farmer Welfare: JEL Classification: Q12, Q13, Q16, O13, D24 Azis, Akbar; Karim, Ahmad; Hapri, Muhammad Alwi
Journal La Bisecoman Vol. 6 No. 4 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i4.2665

Abstract

This study aims to analyze the effect of maintenance costs on the welfare of cocoa farmers in Manyamba Village, Tammerodo Sendana District, and to examine the role of cocoa productivity as a moderating variable in this relationship. The research method used a quantitative approach with a population of 60 cocoa farmers who also served as the research sample. Data were collected through observation, interviews, documentation, and questionnaires, then analyzed using the Partial Least Squares (SmartPLS) technique. The results showed that maintenance costs had a positive and significant effect on farmer welfare. Cocoa productivity was also shown to have a significant positive effect on improving welfare. However, the results of the moderation effect test showed that productivity did not play a significant role in strengthening or weakening the relationship between maintenance costs and farmer welfare. These findings confirm that efforts to improve farmer welfare depend not only on managing maintenance costs and productivity, but also require support from other external factors such as access to financing, agricultural technology, and government policies.
The Impact of Digital Financial Literacy on the Adoption of QR Codes and Mobile Money, and Its Effect on SME Performance in Central Kalimantan Sarlawa, Rita; Azis, Akbar
MANDAR: Management Development and Applied Research Journal Vol 8 No 1 (2025): December Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i1.5891

Abstract

This study investigates the influence of Digital Financial Literacy (DFL) and Transaction Cost Burden (TCB) on the adoption of QR Code and Mobile Money payment systems, as well as their subsequent impact on the performance of Small and Medium-sized Enterprises (SMEs). Utilizing a quantitative methodology and Generalized Structured Component Analysis (GSCA), data were collected from a sample of 300 SMEs in Central Kalimantan that have either adopted or are in the process of adopting digital payment technologies. The results indicate that DFL significantly facilitates the adoption of QR Code systems, whereas TCB also influences adoption, suggesting that cost factors affect but do not entirely inhibit digital adoption. Moreover, the adoption of QR Code systems notably promotes the use of Mobile Money, with both systems positively affecting SME performance by enhancing transaction efficiency and financial management. Digital Financial Literacy indirectly contributes to improved performance through these adoption pathways, while TCB moderates the relationship between adoption and outcomes. These findings extend the Technology Acceptance Model (TAM) by incorporating literacy and cost considerations, offering new perspectives on the acceptance of digital payments among SMEs. In practice, the study advocates enhancing digital financial literacy initiatives and reducing transaction-cost barriers to promote inclusive digital transformation and sustainable growth of SMEs in emerging economies