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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BASED ON LIQUIDITY RATIO AND PROFITABILITY RATIO Prie Dewi Listanti; Vira Aulia Gusfi; Ulul Azmi; Sri Hermuningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.158

Abstract

This study aims to analyze the comparison of financial performance based on liquidity and profitability ratios. This research uses the Quantitative Descriptive method, namely by collecting, processing, analyzing and presenting data descriptively with samples of financial statements of PT. Indofood Sukses Makmur, Tbk (INDF) and PT. Mayora, Tbk (MYOR) in 2021-2022. From the analysis we have done, INDF and MYOR have no difficulty in paying off their short-term debt obligations. Profitability ratio of PT. Indofood Sukses Makmur, Tbk in 2020 to 2021 decreased and PT Mayora, Tbk in 2020 to 2021 increased, and in the calculation of ROA and ROE at PT. Indofood Sukses Makmur, Tbk showed a decrease in 2021–2022 while PT Mayora, Tbk experienced an increase. This means that there is an increase in management performance of PT Mayora, Tbk but there needs to be an increase in management performance at PT Indofood Sukses Makmur Tbk.
ANALYSIS OF THE APPLICATION OF MALCOLM BALDRIGE CRITERIA (MBCFPE) TO BUSINESS ACTORS IN INDONESIA Vira Aulia Gusfi; Ulul Azmi; Prie Dewi Listanti; Kusuma Chandra Kirana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.161

Abstract

This research explores the challenges and opportunities for Micro, Small and Medium Enterprises (MSMEs) in Indonesia, focusing on the implementation of the Malcolm Baldrige Criteria for Performance Excellence. Although the MSME sector in Indonesia is very large, limited capital, access to technology, and market reach hinder their competitiveness against larger companies. Along with that, the proliferation of online media adds complexity to the business landscape, demanding rapid adaptation. Strategic human resource management is emerging as a critical factor for long-term organizational development. The research uses the Malcolm Baldrige Award as a benchmark for performance appraisal, which includes leadership, strategic planning, customer focus, measurement and analysis, workforce focus, process management, and results. The study sampled six businesses, revealing the varying impact of these criteria on their performance. Key findings highlight the key role of leadership and customer-focus in influencing MSME outcomes, while other criteria show mixed and sometimes less significant effects. Full implementation challenges include a lack of a clear vision-mission statement, lack of organizational structure, and limited emphasis on product innovation. The research concludes with recommendations for MSMEs in Indonesia, emphasizing the importance of developing a clear vision, improving organizational structure, and increasing focus on innovation. These findings provide deep insight into the dynamics of MSMEs and offer strategic direction to navigate Indonesia's evolving business landscape.
Birokratisasi Islam di Indonesia, Brunei, dan Malaysia: Systematic Literature Review (SLR) Ulul Azmi; Fikri, Muhammad; Khaliq, Munawir; Yusuf, Muhammad Affandi
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/7nrbz568

Abstract

Penelitian ini menganalisis perkembangan kajian akademik mengenai birokratisasi Islam di Indonesia, Malaysia, dan Brunei melalui pendekatan Systematic Literature Review (SLR) yang dipadukan dengan analisis bibliometrik. Meskipun ketiga negara berada dalam konteks sosial dan tradisi keislaman yang serupa, literatur menunjukkan bahwa birokratisasi Islam berkembang melalui model yang berbeda: pluralistik–kompetitif (Indonesia), legal–birokratik terpusat (Malaysia), dan monarki–sentralistik (Brunei). Dengan menggunakan kerangka PRISMA, penelitian ini menyeleksi 20 artikel terindeks Scopus yang relevan hingga November 2025 dan menganalisisnya melalui analaisi basis data scopus dan  perangkat VOSviewer untuk memetakan tren publikasi, jaringan kolaborasi, kata kunci dominan, serta struktur intelektual penelitian. Hasil temuan literatur birokratisasi Islam di Indonesia, Malaysia, dan Brunei menunjukkan bahwa hubungan antara negara dan agama di Asia Tenggara berkembang melalui tiga model berbeda: pluralistik-kompetitif di Indonesia, legal-birokratik terpusat di Malaysia, dan monarki-sentralistik di Brunei. Penelitian ini memberikan kontribusi melalui pemetaan konseptual yang komprehensif, identifikasi research gap, serta rekomendasi arah riset masa depan, termasuk pentingnya kajian tentang digitalisasi layanan keagamaan, dampak terhadap minoritas, serta hubungan antara birokrasi agama dan masyarakat sipil. The Bureaucratization of Islam in Indonesia, Malaysia, and Brunei: A Systematic Literature Review (SLR) Abstract This study analyzes the development of academic research on the bureaucratization of Islam in Indonesia, Malaysia, and Brunei using a Systematic Literature Review (SLR) combined with bibliometric analysis. Although the three countries share similar socio-religious contexts and Islamic traditions, the literature shows that the bureaucratization of Islam has evolved into distinct models: pluralistic–competitive in Indonesia, centralized legal–bureaucratic in Malaysia, and monarchical–centralistic in Brunei. Using the PRISMA framework, this study selected 20 relevant Scopus-indexed articles published up to November 2025 and examined them through Scopus-based analysis and VOSviewer to map publication trends, collaboration networks, dominant keywords, and the intellectual structure of the field. The findings demonstrate that state–religion relations in Southeast Asia develop across three different bureaucratic models: a pluralistic–competitive regime in Indonesia, a centralized legal–bureaucratic regime in Malaysia, and a monarchical–centralistic regime in Brunei. This study contributes to the literature by providing a comprehensive conceptual mapping, identifying key research gaps, and proposing future research directions, including the need to explore digitalization of religious services, impacts on minority communities, and the evolving relationship between religious bureaucracy and civil society.  
PENGDOKUMENTASIAN SITUS MEGALITIK SEBAGAI WARISAN BUDAYA RAWAN PUNAH DI KABUPATEN NIAS BARAT - SUMATERA UTARA Ulul Azmi
CARITA: Jurnal Sejarah dan Budaya Vol. 4 No. 1 (2025): CARITA : Jurnal Sejarah dan Budaya
Publisher : Program Studi Sejarah Peradaban Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/carita.v4i1.15070

Abstract

Megalithic sites are cultural objects left behind by humans in ancient times which are not only in the form of buildings made of large stones but also small stones as long as they are used to worship ancestors or forefathers. The tangible and intangible cultural heritage as well as the megalithic sites in West Nias are one of the cultural heritages prone to extinction that must be maintained and preserved. The focus of this research is material cultural heritage, namely megalithic sites spread across West Nias Regency and intangible cultural heritage. This research uses a qualitative descriptive method with data collection techniques through observation, interviews and documentation. Data analysis techniques are carried out using qualitative analysis techniques which include data collection, data reduction, data presentation, and drawing conclusions. Meanwhile, for data validity techniques, researchers use data and method triangulation techniques. The results of this research state that the Megalithic Sites in West Nias are spread across 5 sub-districts and are found in several villages, namely (a) Megalithic Sites in Mandhrehe District: Simaeasi Village Megalithic Site, Tekhembowo Megalithic Site, Hiligoe Megalithic Site, Lologulo Marga Gulo Village Megalithic Site, and Tuhemberua Megalithic Site (b) North Mandrehe District Megalithic Site: Balodano Megalithic Site, Osa Osa Megalithic Site (c) Ulu Moro'o District Megalithic Site: Hili Lawelu Megalithic Stone, Behu Marga Waruwu Megalithic Stone, (d) Lolofitu District Megalithic Site Moi: Wango Village Megalithic Stone and Ara Fundrako Megalithic Site Waruwu Marga (e) Gowawambea Megalithic Site and seven other points.
IMPLEMENTASI PROGRAM PENDIDIKAN, SOSIAL, DAN EKONOMI DALAM MENDUKUNG KEMANDIRIAN GAMPONG PAYA BARO, KECAMATAN TEUNOM, KABUPATEN ACEH JAYA Hibsil Lanteng; Yusmanidar; Ulul Azmi; Mayci Nur Putri; Lesi Andilayani; Suci Ramadani; Rozatul Ayuni; Yulita Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19042

Abstract

Penelitian ini membahas implementasi program pendidikan, sosial, dan ekonomi dalam mendukung kemandirian Gampong Paya Baro, Kecamatan Teunom, Kabupaten Aceh Jaya. Isu utama yang dihadapi desa meliputi rendahnya literasi pendidikan masyarakat, terbatasnya pemahaman sosial terhadap masalah lingkungan dan kesejahteraan, serta minimnya penguatan ekonomi berbasis potensi lokal. Tujuan program ini adalah meningkatkan kapasitas sumber daya manusia, menguatkan kesadaran sosial, serta mendorong kemandirian ekonomi masyarakat desa. Metode yang digunakan meliputi pendekatan partisipatif melalui observasi lapangan, sosialisasi, pelatihan, pendampingan masyarakat, serta evaluasi program berbasis keterlibatan warga. Hasil pelaksanaan menunjukkan adanya peningkatan partisipasi masyarakat dalam kegiatan pendidikan, penguatan solidaritas sosial, serta tumbuhnya inisiatif ekonomi seperti pengembangan UMKM dan pemanfaatan sumber daya lokal. Secara keseluruhan, implementasi program memberikan kontribusi nyata dalam meningkatkan kemandirian Gampong Paya Baro, meskipun diperlukan keberlanjutan program dan dukungan lintas pihak agar dampak yang dihasilkan dapat terus berkembang This study examines the implementation of educational, social, and economic programs to support the independence of Gampong Paya Baro, Teunom District, Aceh Jaya Regency. The main issues identified include low community educational literacy, limited social awareness regarding welfare and environmental concerns, and weak economic capacity based on local potential. The program aims to strengthen human resource capacity, enhance social awareness, and promote community-based economic independence. A participatory approach was applied through field observation, community outreach, training activities, mentoring, and program evaluation involving local residents. The implementation results indicate increased community participation in educational activities, strengthened social cohesion, and emerging economic initiatives such as the development of small enterprises and utilization of local resources. Overall, the program significantly contributes to enhancing the independence of Gampong Paya Baro, although sustained efforts and broader support are required to ensure long-term continuity and impact