Article Per Year (5 Year)
p-Index From 2021 - 2026
4.883
P-Index
This Author published in this journals
All Journal Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) JOURNAL SPORT AREA Journal on Education JOURNAL OF APPLIED MANAGERIAL ACCOUNTING International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan SPORT GYMNASTICS: Jurnal Ilmiah Pendidikan Jasmani Edu Sportivo: Indonesian Journal of Physical Education Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal Of Economics Social And Technology Jurnal Peradaban Masyarakat (JPM) Indonesian Journal of Kinanthropology (IJOK) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Mount Hope Global Economic Journal Belalek Jurnal Global Ilmiah Multidisciplinary Indonesian Center Journal Economic and Business Horizon Journal of Pharmascience
Muhammad Habibie
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PENGARUH PENGALAMAN KERJA DAN PEMAHAMAN AKUNTASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA UMKM WILAYAH MEDAN DELI YANG TERDAFTAR DI DINAS KOPERASI) Aisyah, Siti; Habibie, Muhammad; Liswanty, Ina; Risal, Taufiq; Fadillah, Tri Dessy
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7345

Abstract

Laporan keuangan dengan Standar Akuntansi yang baik dapat mengontrol biaya operasional bisnis agar usaha dapat berkembang dan lebih lama. Kendala yang menghambat pada UMKM dalam penerapan akuntansi antara lain dilihat dari segi kemampuan yang meliputi latar belakang pengalaman yang kurang memadai, belum pernah mengikuti pelatihan akuntansi, dan kebutuhan akuntansi masih kurang memadai dari segi pengelolaan belum ada keutuhan terhadap penerapan akuntansi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pemahaman akuntansi dan pengalaman kerja terhadap kualitas laporan keuangan pada UMKM Wilayah Medan Deli. Penelitian ini menggunakan data primer dimana data dikumpulkan dengan menggunakan kuesioner. Penelitian ini dilakukan terhadap UMKM Wilayah Medan Deli yang terdaftar di Dinas Koperasi Tahun 2022 dengan populasi sebanyak 1825 UMKM Kota Medan dengan sampel sebanyak 70 responden. Hasil analisis menunjukkan bahwa pengalaman kerja berpengaruh terhadap kualitas laporan keuangan. Pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan.
Pengaruh Net Profit Margin terhadap Cash Dividen Habibie, Muhammad; Sari, Vina Winda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1106

Abstract

Penelitian ini bertujuan Untuk mengetahui bagaimana pengaruh dari Marjin Laba Bersih Terhadap Struktur Modal Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode2012-2014. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif.Sedangkan data yang di gunakan adalah data sekunder.Metode analisis data dalam penelitian ini menggunakan analisis regresi linier sederhana untuk memperoleh gambaran yang menyeluruh mengenai pengaruh antara variabel menggunakan program SPSS 17 for Windows. Untuk mengetahui apakah ada pengaruh yang signifikan dari variabel independen terhadap variabel dependen tersebut maka digunakan model regresi linier sederhana.Hasil pengujian hipotesis menunjukkan bahwa: Hipotesis pertama yang diajukan menyatakan bahwa Ha yang diajukan menyatakan bahwa :Marjin Laba Bersih berpengaruh Terhadap Struktur Modal Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2012-2014. Dari tabel di atas dapat disimpulkan Ha diterima, hal tersebut dapat dilihat dari nilai t-hitung pada pengujian dua arah sebesar -5,674 <nilai t-tabel (df:49, ? : 5%) sebesar -1,752, selain itu nilai signifikansi sebesar 0,000 lebih kecil dibandingkan dengan nilai signifikansi yang digunakan dalam penelitian yaitu 5%. Dengan kata lain artinya, Marjin Laba Bersih berpengaruh Terhadap Terhadap Struktur Modal Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2012-2014
Identifikasi efektivitas penggunaan aplikasi Coretax dalam pelaporan pajak di Medan Habibie, Muhammad; Pratami, Arifa; Anindya, Desy Astrid; Nasution, Shabrina Tri Asti; Anggraini, Dwi Pertiwi; Aisyah, Siti Aisyah; Risal, Taufiq
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1010

Abstract

Tujuan – Penelitian ini bertujuan untuk mengidentifikasi efektivitas penggunaan aplikasi Coretax dalam pelaporan pajak di Medan serta menganalisis kendala yang dihadapi wajib pajak, solusi yang ditawarkan, dan dampak implementasi sistem Coretax terhadap kepatuhan perpajakan. Desain/metodologi/pendekatan – Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis konten. Data primer diperoleh melalui analisis terhadap 66 artikel berita dari media massa daring yang membahas implementasi Coretax pada periode akhir 2024 hingga Maret 2025. Selain itu, dilakukan observasi mendalam dan studi literatur terhadap berbagai sumber pustaka yang relevan. Objek penelitian meliputi DJP Sumut I dan beberapa KPP Pratama wilayah Medan. Temuan – Hasil penelitian menunjukkan bahwa implementasi Coretax pada tahap awal lebih banyak diberitakan dalam konteks permasalahan teknis yang mendasar dan menimbulkan dampak negatif bagi pengguna. Sistem ini secara berulang dilaporkan mengalami gangguan seperti kesalahan sistem (bug), keterbatasan akses, dan kondisi yang tidak stabil. Dampak paling dominan dirasakan oleh wajib pajak, pelaku usaha, dan konsultan pajak berupa kesulitan administrasi perpajakan, keterlambatan pelaporan, dan terganggunya operasional usaha. Respons pemerintah cenderung bersifat reaktif melalui penghapusan sanksi administratif dan komitmen perbaikan sistem, namun belum sepenuhnya menyentuh akar permasalahan. Keterbatasan penelitian – Penelitian ini terbatas pada analisis konten pemberitaan media massa daring dan belum melakukan evaluasi langsung terhadap pengguna aplikasi Coretax menggunakan pendekatan kuantitatif. Data numerik spesifik terkait jumlah keluhan wajib pajak juga tidak tersedia karena pengaduan terpusat di DJP Kementerian Keuangan. Implikasi – Temuan ini menegaskan urgensi perbaikan sistem Coretax dari aspek perencanaan, pengujian, kesiapan sistem, dan strategi sosialisasi. Penelitian selanjutnya direkomendasikan untuk berfokus pada perspektif pengguna atau wajib pajak yang berinteraksi langsung dengan aplikasi Coretax serta mengevaluasi kualitas layanan menggunakan pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT). Perbaikan sistem diperlukan untuk menjamin kelancaran implementasi dan meningkatkan keberhasilan Coretax dalam mendukung optimalisasi penerimaan negara.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2023 Rosa, Della; Wulandari, Bayu; Habibie, Muhammad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/30hbe042

Abstract

Studi ini dilaksanakan guna menganalisis dampak dari ukuran perusahaan, likuiditas, profitabilitas, serta struktur aktiva pada struktur modal pada perusahan perbankan. Data dalam studi dikelola melalui pengolahan mempergunakan Teknik  program IBM SPSS statistik 21. Populasi yang ada pada studi yaitu perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Dari 47 populasi terdapat 32 sampel yang memenuhi kriteria, sampel observasi sebanyak 128 data perusahaan. Penelitian ini menghasilkan analisis bahwa ukuran perusahaan berdampak positive signifikan terhadap struktur modal, likuiditas dan struktur aktiva berdampak negative serta signifikan terhadap struktur modal serta profitabilitas tidak memberikan pengaruh kepada struktur modal.
Penguatan Branding melalui Sertifikasi Halal sebagai Strategi dalam Pemasaran Produk UMKM BKMT Kabupaten Kubu Raya Suprihartini, Lia; Elida, Sri Syabanita; Wahyuarini, Tri; Listiyawati, Lilis; Wahyuni, Riska; Zulkifli; Habibie, Muhammad; Pranoto, Setya Aristu
Belalek Vol. 3 No. 2 (2025): BELALEK: Jurnal Pengabdian Kepada Masyarakat (Journal of Community Services)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/belalek.v3i2.4525

Abstract

Rasau Jaya is part of Kubu Raya Regency, located close to the administrative center of West Kalimantan Province. Economic growth in Kubu Raya Regency is also supported by Micro, Small, and Medium Enterprises (MSMEs), which serve as one of the key drivers of the local economy. One of the MSME groups with significant development potential is the group managed by the Badan Kontak Majelis Taklim (BKMT) of Kubu Raya Regency. Of the nine groups, four MSMEs previously obtained halal certification, but the certificates have expired. The remaining groups have not yet applied for certification due to limited access to information. As commonly understood, halal certification has become a necessity and can serve as a marketing strategy and product-branding development tool to support market expansion. The method used in this Community Service Program (PKM) involved conducting outreach and training sessions to provide information, enhance understanding, and explain the technical procedures for submitting halal certification applications. During the activities, participants demonstrated strong enthusiasm as they received more detailed and in-depth information about the concept and principles of halal, halal ingredients and production processes, identification of critical control points related to product halalness, understanding of halal regulations, and the processes and technical aspects involved in obtaining halal certification. Prior to the activity, participants were given a questionnaire to assess their general understanding of halal certification. After the outreach and training sessions were completed, they were given another questionnaire to measure changes in their understanding of halal and halal certification. The evaluation results indicate an improvement in participants’ comprehension and demonstrate the effectiveness of the PKM activity in achieving its objectives. This PKM activity is also expected to produce an academic article to be published in an ISSN-registered community service journal.
Work Flexibility, Work–Life Balance, and Job Outcomes among Generation Z Auditors in Indonesian Habibie, Muhammad; Nauli, Pigo
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2037

Abstract

General Background: The increasing turnover rate among Generation Z auditors in Indonesian accounting firms reflects a growing mismatch between traditional auditing work systems and younger employees’ expectations for flexibility and work–life balance, as the auditing profession is commonly characterized by rigid working hours and intensive workloads that may weaken auditors’ loyalty and job satisfaction. Specific Background: Although work flexibility is increasingly recognized as an important human resource practice, empirical studies in the auditing profession particularly in the Indonesian context, remain limited and have not sufficiently explained its role in shaping auditors’ attitudes and outcomes. Knowledge Gap: There is a lack of empirical evidence explaining the underlying mechanism linking work flexibility to auditor loyalty and job satisfaction, especially regarding the mediating role of work–life balance among Generation Z auditors. Objective: This study aims to examine the effect of work flexibility on auditor loyalty and job satisfaction, with work life balance serving as a mediating variable. Methods: Using a quantitative approach, data were collected from 120 Generation Z auditors working in Indonesian accounting firms and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The findings show that work flexibility has a positive effect on work–life balance and auditor loyalty but does not have a direct effect on job satisfaction; instead, work–life balance fully mediates the relationship between work flexibility and job satisfaction. Novelty: This study extends Social Exchange Theory in the auditing context by demonstrating that work flexibility is perceived primarily as a form of organizational support rather than a direct source of job satisfaction. Implication: Practically, the study suggests that implementing flexible work arrangements can enhance auditors’ well-being, strengthen organizational loyalty, and support the retention of Generation Z talent in Indonesian accounting firms.
Ethnic differences in gross motor skills among indigenous Dayak children in Indonesia: a cross-sectional comparative study Syarif, Indera; Habibie, Muhammad; Amalia, Bonita; Kumar, Parveen
Edu Sportivo: Indonesian Journal of Physical Education Vol. 7 No. 1 (2026): Edu Sportivo: Indonesian Journal of Physical Education
Publisher : UIR Press Bekerjasama dengan International Association of Physical Education and Sports

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/esijope.2026.vol7(1).21223

Abstract

Background: Cultural movement exposure has been suggested as a potential factor influencing children’s motor development; however, empirical evidence on ethnic variation in gross motor skills among Indonesian children—particularly within indigenous Dayak sub-ethnic groups—remains limited. Objectives: This study aimed to examine differences in gross motor skills between Dayak Ngaju and Dayak Bakumpai children aged 8-11 years. Methods: A cross-sectional comparative design was employed involving 94 elementary school children (48 boys and 46 girls) from eight schools. Gross motor skills were assessed using the Indonesian-adapted TGMD-3, with established content validity (CVI = 0.91) and inter-rater reliability (ICC = 0.89). Performances were video-recorded and evaluated by trained raters blinded to participant identity. Two-way ANOVA was used to examine the effects of ethnicity and gender, with non-parametric tests applied when assumptions were violated. Results: No significant main effects of ethnicity or gender were found for locomotor, object control, or total TGMD-3 scores (p > 0.05). However, a significant ethnicity × gender interaction was observed for locomotor skills (p < 0.05). At the task level, a significant difference was identified only in boys’ horizontal jump performance, with Dayak Bakumpai boys scoring higher than their Ngaju counterparts. No other significant differences were observed across skill domains. Conclusion: Ethnic differences in gross motor skills among Dayak children appear to be limited and task-specific rather than consistent across domains. Cultural movement exposure may be associated with certain aspects of motor performance; however, causal interpretations cannot be established. These findings highlight the importance of context-sensitive physical education approaches that consider local movement practices without assuming generalised group differences.
A Meta-Analytic Approach to Swimming Performance Prediction: Reviewing Methods, Datasets, and Research Trends Fitrianto, Ari Tri; Habibie, Muhammad; Kumar, Parveen
Indonesian Journal of Kinanthropology (IJOK) Vol 5 No 2 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/ijok.v5n2.p53-71

Abstract

Background: Pico seems likely to be successful in competitive sports, particularly swimming, including the next Olympic swimming competition. The current manuscript offers a detailed insight into research on the prediction of swimming performance, between 2014 and 2024. Methods: This Swimming Performance Prediction research used the Systematic Literature Review (SLR) approach. Furthermore, to narrow down the articles relevant to research topics reviewed, this study adhered to the preferred reporting items for systematic reviews and meta-analyses (PRISMA) when performing the systematic review. We find 21 journal publications from the representative studies for seeking identification and analysis for describing research topics or trends, datasets, techniques, methods, evaluations and problems in this research field. Results: The analyses presented provide detailed information on the topics and trends under investigation in the field of predictions for the prediction of swimming performance, reference to public datasets and the techniques and method often used in comparisons between researchers respectively. Conclusions: Swimming performance prediction plays an important role in improving training programs, guiding athlete selection, and evaluating progress.
Implementasi Model Pembelajaran Jigsaw Berbasis Nilai Islami pada Materi Sepak Bola dalam Pembelajaran Pendidikan Jasmani Fase E SMA Darul Hijrah Habibie, Muhammad; Fauzi, Ahmad; Rahmadi, Edi
SPORT GYMNASTICS : Jurnal Ilmiah Pendidikan Jasmani Vol. 7 No. 1 (2026): April
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/gymnastics.v7i1.48948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran Jigsaw berbasis nilai Islami terhadap hasil belajar siswa pada materi sepak bola dalam pembelajaran Pendidikan Jasmani. Metode yang digunakan adalah quasi eksperimen dengan desain Pretest–Posttest Control Group Design. Subjek penelitian berjumlah 150 siswa yang terdiri dari 75 siswa kelompok eksperimen dan 75 siswa kelompok kontrol. Teknik pengumpulan data meliputi tes hasil belajar serta observasi aspek kognitif, afektif, dan psikomotor. Data dianalisis menggunakan uji t dan ANCOVA. Hasil penelitian menunjukkan bahwa rata-rata skor posttest kelompok eksperimen sebesar 77,88 lebih tinggi dibandingkan kelompok kontrol sebesar 70,05. Rata-rata gain kelompok eksperimen mencapai 15,80, sedangkan kelompok kontrol sebesar 8,21. Ditinjau dari masing-masing indikator, peningkatan pada aspek kognitif kelompok eksperimen sebesar 16,20 lebih tinggi dibandingkan kelompok kontrol sebesar 9,10. Pada aspek afektif, peningkatan kelompok eksperimen sebesar 12,40, sedangkan kelompok kontrol sebesar 7,80. Sementara itu, pada aspek psikomotor, kelompok eksperimen menunjukkan peningkatan tertinggi sebesar 18,60, dibandingkan kelompok kontrol sebesar 9,70. Hasil analisis ANCOVA menunjukkan bahwa perbedaan tersebut tetap signifikan setelah mengontrol kemampuan awal siswa (p < 0,05). Temuan ini menunjukkan bahwa model pembelajaran Jigsaw berbasis nilai Islami efektif dalam meningkatkan hasil belajar siswa secara menyeluruh, baik pada aspek kognitif, afektif, maupun psikomotor. Dengan demikian, model ini dapat dijadikan alternatif strategi pembelajaran Pendidikan Jasmani, khususnya pada materi sepak bola. Abstract This study aims to analyze the effect of the Islamic values-based Jigsaw learning model on student learning outcomes in soccer in Physical Education. The method used was a quasi-experimental design with a Pretest–Posttest Control Group Design. The study subjects were 150 students, consisting of 75 in the experimental group and 75 in the control group. Data collection techniques included learning outcome tests and observations of cognitive, affective, and psychomotor aspects. Data were analyzed using t-tests and ANCOVA. The results showed that the average posttest score for the experimental group was 77.88, higher than the 70.05 for the control group. The average gain for the experimental group was 15.80, while the average gain for the control group was 8.21. Looking at each indicator, the cognitive gain for the experimental group was 16.20, higher than the 9.10 for the control group. In the affective aspect, the experimental group gained 12.40, while the control group gained 7.80. Meanwhile, in the psychomotor aspect, the experimental group showed the highest improvement of 18.60, compared to 9.70 in the control group. The ANCOVA analysis showed that this difference remained significant after controlling for students' initial abilities (p < 0.05). These findings indicate that the Islamic values-based Jigsaw learning model is effective in improving student learning outcomes across the cognitive, affective, and psychomotor aspects. Therefore, this model can be used as an alternative learning strategy for Physical Education, particularly in soccer.
Formulasi Fast Disintegrating Tablet Ekstrak Etanol Avicennia marina fructus dengan Metode Granulasi Basah Mia Fitriana; Muhammad Habibie; Abidzar Mirza; Rafli Al Anshari
Journal of Pharmascience Vol. 9 No. 1 (2022): Jurnal Pharmascience
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jps.v9i1.12853

Abstract

Avicennia marina fructus mengandung kandungan senyawa berupa alkaloid, flavonoid, saponin, glikosida yang terbukti memiliki aktivitas antidiabetes. Prevalensi diabetes melitus semakin meningkat pada pasien geriatri. Pasien geriatri cenderung mengalami kesulitan menelan tablet konvensional sehingga perlu dibuat sediaan yang lebih cepat hancur seperti fast disintegrating tablet. Salah satu metode granulasi yang dapat digunakan untuk membuat fast disintegrating tablet adalah menggunakan metode granulasi basah.  Penelitian ini bertujuan untuk Penelitian ini bertujuan untuk menentukan formula fast disintegrating tablet yang memilik sifat fisika yang baik.Ekstraksi dilakukan dengan metode maserasi.  Tiga formula dibuat dengan memvariasikan bahan penghancur yakni explotab®. Serbuk sediaan dievaluasi laju alir, sudut diam dan bobot jenis benar. Sediaan tablet dilakukan evaluasi keseragaman bobot dan waktu hancur. Hasil menunjukkan bahwa ketiga formula memenuhi syarat pada evaluasi granul laju alir, sudut diam dan bobot jenis benar dan uji evaluasi keseragaman bobot tablet. Formula I dan III tidak memenuhi syarat uji waktu hancur tablet, sedangkan formula II memenuhi syarat waktu hancur fast disintegrating tablet yang baik. Kesimpulan dari penelitian ini adalah formula yang menghasilkan sifat fisik sediaan yang baik adalah formula II dengan komposisi ekstrak A. marina fructus 2,5%, explotab® 6%, magnesium stearat 2,5 %, aerosil 0,5%, talkum 0,5%, gelatin 0,1%, dan manitol 87,9%. Kata Kunci: Fast Disintegrating Tablet, Evaluasi, Diabetes   Avicennia marina fructus contains compounds in the form of alkaloids, flavonoids, saponins, glycosides which are proven to have antidiabetic activity. The prevalence of diabetes mellitus has been increasing in geriatric patients. Geriatric patients tend to have difficulty swallowing conventional tablets, so it is necessary to make preparations that disintegrate more quickly, such as fast disintegrating tablets. One of the granulation methods that can be used to make fast disintegrating tablets is the wet granulation method. The purpose of this study was to determine the formula for fast disintegrating tablets that had good physical properties. Extraction was carried out by the maceration method. Three formulas were made by varying the disintegrator agent, namely explotab®. The granule preparations were evaluated for flow rate, angle of repose and the density. The tablet preparations were evaluated for weight uniformity and disintegration time. The results showed that the three formulas met the requirements for evaluating the granule flow rate, angle of repose and the density and the weight uniformity of tablet. Formula I and III did not meet the requirements for the disintegration time of tablets, while formula II met the requirements for a good disintegrating time for fast disintegrating tablets. The conclusion of this research was the formula that produced good physical properties of the preparation was formula II with a composition of 2.5% A. marina fructus extract, 6% explotab®, 2.5% magnesium stearate, 0.5% aerosil, 0.5% talc, 0.1% gelatin and 87.9% mannitol.
Co-Authors Abdul Azis Abidzar Mirza Amalia, Bonita Ananda Fitriani Dewi Andini, Reni Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Anindya, Desy Chandra, Andriana Alnazhira Dendry Perdana Putra DENI SETIAWAN Desy Astrid Anindya Dewi, Ananda Fitriana Dwi Anggraini Endang Rini Sukamti Fadillah, Tri Fadillah, Tri Dessy Fauzi Ahmad Muda Fitrian, Zanzabil Adwa Fitrianto, Ari Tri Gunawan, Ripin Hasbiana Dalimunthe Ina Liswanty Juliana, Ega Juliansyah, Roni Karuto Kumar, Parveen Lia Suprihartini, Lia Listiyawati, Lilis Mia Fitriana Miftahul Jannah Muhammad Irfan Nasution, Sri Wanti Nazli, Putri Nurhusna, Salsa Pakpahan, Dewi Panggabean, Amanda Permai, Putri Indah Pigo Nauli Pranoto, Setya Aristu Pratama, Su Novianti Suci Pratami, Arifa Pratiwi, Cyntia Prayoga, Hegen Dadang Purba, Rophita Sonia Purnamasari, Eka Rafli Al Anshari rahmadi, edi Riadi Riadi, Riadi RISKA WAHYUNI Rony, Rony Rosa, Della Sabrina Tri Asti Nasution Samsul Hadi Sari Bulan Tambunan Sari, Okta Mutia Sembiring, Erika Sembiring, Erika Apulina Siti Aisyah Situmorang, Lilis Farida Sri Syabanita Elida Stevani, Lusan Susanto, Jonson Syarif, Indera Syarifah Fadillah Natasha Taufiq Risal Thezar Fiqih Hidayat Hasibuan Tomoliyus Tri Wahyuarini, Tri Vina Winda Sari Wardhani, Irine Ika Wilda Sri Munawaroh Harahap Wulandari, Bayu Yanti, Aprili Zulkifli