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MUHAMMAD FAHMI

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Author-ID : 201375

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The Effect of Good Corporate Governance on The Value of IDX 30 Companies Listed on The Indonesia Stock Exchange Awvada, Nida; Espa, Vitriyan; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3310

This study aims to examine the influence of Good Corporate Governance (GCG) on firm value in companies listed in the IDX30 index on the Indonesia Stock Exchange. The background of this research stems from the growing importance of GCG implementation, particularly after the 1997 Asian financial crisis, where internal issues such as weak institutional supervision and poor investment decisions were identified. The study adopts a quantitative approach, utilizing secondary data from annual reports and financial statements of IDX30 companies. Analytical methods include classical assumption tests and multiple regression analysis to determine the effect of GCG variables such as board of commissioners, independent commissioners, audit committee, and institutional ownership on firm value. The results show that GCG practices significantly affect firm value. This finding reinforces the notion that good governance practices enhance transparency, accountability, and stakeholder trust, which are critical in boosting the company's market performance and attractiveness to investors.

Analysis of the Influence of Third Party Funds, Capital Adequacy, and Credit Distribution on Banking Profitability with Operational Efficiency as a Moderating Variable Sabri; Fahmi, Muhammad; Kurniawan, Rudi; Rusmita, Sari; Espa, Vitriyan
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3311

This study aims to analyze the effect of Third Party Funds (TPF), Capital Adequacy, and Credit Distribution on banking profitability, with Operational Efficiency as a moderating variable. This study uses a quantitative approach with secondary data from the financial statements of Regional Development Banks (BPD) during the period 2021–2023, namely the post-COVID-19 pandemic period. Data processing was carried out using the SPSS version 25 application. The results of the study showed that TPF did not have a significant effect on profitability, indicating that the amount of funds collected was not necessarily accompanied by the effectiveness of their utilization. On the other hand, Capital Adequacy and Credit Distribution were proven to have a significant effect on bank profitability. Operational Efficiency acts as a moderating variable that strengthens the relationship between Capital Adequacy and profitability, but is unable to moderate the effect of TPF or Credit Distribution. This finding supports the Signaling Theory, which states that capital adequacy and operational efficiency can be positive signals for bank performance, especially in the context of post-pandemic economic recovery.

Accountability and Transparency of Village Governance in the Management of the Village Revenue and Expenditure Budget Wulandari, Wulandari; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3318

This study aims to examine the accountability and transparency of the Village Government in managing the Village Budget (APBDes) in Jongkong Kanan Village, Jongkong Sub-district, Kapuas Hulu Regency. This research employs a descriptive qualitative method with a case study approach. Data collection methods used in this study include interviews, observations, and documentation, categorized into two sources: primary and secondary data. The results of this study indicate that the accountability and transparency of the Jongkong Kanan Village Government in managing the APBDes have been implemented in accordance with the Ministry of Home Affairs Regulation (PERMENDAGRI) No. 20 of 2018. From the planning, implementation, administration, reporting, to accountability stages, all have been carried out properly. The application of the accountability principle is demonstrated through community involvement in deliberations related to the management of the APBDes. Meanwhile, the transparency principle is applied by providing information through the village website regarding infrastructure improvement and development processes, as well as through the installation of APBDes billboards in front of the village office. However, there are still several obstacles faced by the Jongkong Kanan Village Government, such as the lack of public interest in participating in village deliberations and challenges in the accountability reporting process, including delays in the return of financial accountability reports (SPJ) and frequently changing regulations.

The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality Saputra, Rizki; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3366

This study aims to analyze the moderating effect of corporate transparency on the relationship between audit quality, audit committee, and ownership structure on the quality of financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative method with data analysis conducted using SPSS version 25. The results indicate that audit quality and the audit committee have a significant effect on the quality of financial reporting. On the other hand, ownership structure does not have a significant effect on financial reporting quality. Corporate transparency is proven to moderate the influence of audit quality and the audit committee on financial reporting quality; however, transparency does not moderate the influence of ownership structure on financial reporting quality.

Analysis of Internal Control System of Electronic Resident Id Card Production Service (KTP-EL) at Selimbau District Office Carolina, Rika; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif M.; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3384

This study aims to provide an overview and empirical evidence regarding the service system for issuing electronic identity cards (e-KTP), particularly within the institutions responsible for issuing them. The study focuses on internal control systems and the principles of public service delivery that influence the e-KTP issuance system. The type of research used is based on primary data, with the population comprising 28 employees of the Selimbau District Office. Secondary data were collected from books, theses, and journals related to the e-KTP issuance system. The methods used include organizational structure analysis, flowcharts, questionnaires, and compliance tests. The results of this study show that the implementation level of the government's internal control system reached 99.1%, and the implementation of public service principles reached 99.4%. Based on the questionnaire assessment criteria, the Selimbau District Office operates very effectively, with highly satisfactory internal control and public service standards. The effectiveness assessment based on the compliance test achieved a score of 100%, indicating a highly effective criterion. This means that employees have properly implemented the policies and procedures established for the e-KTP issuance process. However, there are still some obstacles, such as a complicated e-KTP issuance procedure, inadequate facilities and locations, inaccurate KTP collection times, frequent data/document inconsistencies, lack of specific guidance for the e-KTP issuance process, and the absence of a flowchart.

ANALISIS PERAN AKUNTANSI FORENSIK DALAM PENGKUNGKAPAN TINDAK PIDANA KORUPSI Cahya, Angela Restu; Espa, Vitriyan; Fahmi, Muhammad
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6532

This study aims to examine the role of forensic accounting in disclosing corruption cases in Indonesia, identify the methods applied in forensic accounting practices, and explore challenges encountered in its implementation. A qualitative approach is used with a library research method to gain in-depth insights into the application of forensic accounting in combating corruption. The data utilized are secondary data collected from academic journals, books, research reports, legal documents, and other sources. The findings reveal that forensic accounting plays vital role in the investigation of corruption through fraud detection, financial reconstruction, evidence identification and collection, and support during legal proceedings. Techniques applied include data analysis, forensic auditing, digital forensic analysis, interviews, the use of big data and artificial intelligence, and whistleblowing systems. Although the implementation of forensic accounting in Indonesia has shown progress, it still faces obstacles such as limited human resources, high investigative costs, complex cases, and restricted access to data. To address these challenges, the study suggests strategic improvements through detective, repressive, and preventive approaches, capacity building, and technological advancement. Optimizing forensic accounting practices contributes not only to uncovering corruption cases but also to strengthening internal control, preventing fraud, and restoring public trust in governance.

Plant-based synthesis of gold and silver nanoparticles using Artocarpus heterophyllus aqueous leaf extract and its anticancer activities Dewi, Firli RP.; Rohmatika, Aulia U.; Jamil, Arniza KM.; Demircan, Turan; Idris, Muhammad F.; Litazkiyyah, Litazkiyyah; Fahmi, Muhammad; Rosyidah, A'liyatur; Hayati, Alfiah; Sugiharto, Sugiharto
Narra J Vol. 5 No. 2 (2025): August 2025
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v5i2.1770

Green synthesis of nanoparticles has garnered significant attention for its sustainable and environmentally friendly approach. Despite extensive research on Artocarpus heterophyllus-derived nanoparticles using seeds, fruits, and rind, the therapeutic potential of its leaf extract remains largely unexplored, particularly in MCF-7 breast cancer cells. The aim of this study was to investigate the potential of aqueous leaf extract from A. heterophyllus as a reducing and capping agent to synthesize silver nanoparticles (AgNPs) and gold nanoparticles (AuNPs), as well as to evaluate their anticancer efficacy. The nanoparticles were characterized using ultraviolet-visible spectroscopy, transmission electron microscopy, Fourier-transform infrared spectroscopy, X-ray diffraction, and particle size analysis to confirm the formation. To evaluate anticancer potential, key oncogenes associated with cancer proliferation and survival were analyzed, including c-Myc, cyclin D1, human epidermal growth factor receptor-2 (HER-2), microRNA-622 (miR-622), and cyclooxygenase-2 (COX-2). The present study demonstrated that AgNPs and AuNPs synthesized from A. heterophyllus extract had distinct sizes and shapes, with AgNPs averaging approximately 12.75 nm and exhibiting a spherical morphology, while AuNPs averaged 109.26 nm and had a pentagonal shape. Furthermore, AuNPs had no anticancer activity. In contrast, AgNPs showed potent anticancer effects, with inhibitory concentration (IC50) values of 124.626 and 54.981 µg/mL at 48 and 72 hours, respectively. The AgNPs treatment increased the proportion of cells in G2/M phase, indicating the induction of mitotic catastrophe leading to cell death. AgNPs downregulated the expression of several oncogenes associated with cancer cell proliferation and survival (cyclin D1, COX-2, HER-2, and miR622), but did not significantly reduce c-Myc expression. In conclusion, AgNPs derived from A. heterophyllus leaf extract have significant potential as a novel therapeutic agent in cancer treatment while preserving its biocompatibility, emphasizing the promise of sustainable and cost-effective synthesis of plant-based nanoparticles.

The Integration of Islamic Epistemology and Science in Nurcholis Madjid’s Thought: A Conceptual Study Sholihah, Firdah Ni’matus; Rahayu, Indah; Zahroh, Jamilatus; Yunita, Ita; Fahmi, Muhammad; Ulum, Miftahul; Binmong, Sorhibulbahree
Fenomena Vol 24 No 1 (2025): FENOMENA: Journal of the Social Sciences
Publisher : LP2M UIN KH.Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/fenomena.v24i1.241

Integrating science and religious knowledge is crucial in Islamic higher education, especially at UIN Sunan Ampel Surabaya, amid contemporary challenges that demand holistic approaches. While previous studies have addressed knowledge integration, few have explored its practical implementation within Islamic educational settings. This study investigates how Nurcholis Madjid’s thought contributes to integrating science and religion at this institution. Employing a qualitative method with a literature review, data were collected from scholarly articles, books, and academic publications related to science-religion integration, focusing on Nurcholis Madjid’s perspectives. Data collection involved systematic searches across academic databases and libraries, followed by thematic analysis through coding, categorization, and synthesis to identify patterns supporting integration within the curriculum. The findings reveal that applying integration concepts at UIN Sunan Ampel enriches Islamic knowledge and fosters adaptive students responsive to modern developments. In conclusion, integrating science and religion enhances the relevance of Islamic education today and promotes a more tolerant and inclusive society. Integrasi ilmu pengetahuan dan pengetahuan agama merupakan isu penting dalam pendidikan tinggi Islam, khususnya di UIN Sunan Ampel Surabaya, di tengah tantangan kontemporer yang membutuhkan pendekatan holistik. Meskipun studi sebelumnya telah membahas integrasi ilmu pengetahuan, sedikit yang mengeksplorasi implementasi praktisnya dalam lingkungan pendidikan Islam. Studi ini bertujuan untuk mengkaji bagaimana pemikiran Nurcholis Madjid berkontribusi pada integrasi ilmu pengetahuan dan agama di institusi tersebut. Dengan menggunakan metode kualitatif melalui tinjauan pustaka, data dikumpulkan dari artikel ilmiah, buku, dan publikasi akademik yang berkaitan dengan integrasi ilmu pengetahuan dan agama, khususnya yang berfokus pada perspektif Nurcholis Madjid. Proses pengumpulan data melibatkan pencarian sistematis di basis data akademik dan perpustakaan, kemudian dianalisis secara tematik melalui pengkodean, pengkategorian, dan sintesis untuk mengidentifikasi pola-pola yang mendukung integrasi dalam kurikulum. Temuan menunjukkan bahwa penerapan konsep integrasi di UIN Sunan Ampel memperkaya ilmu Islam dan membentuk mahasiswa yang adaptif terhadap perkembangan zaman. Kesimpulannya, integrasi ilmu pengetahuan dan agama meningkatkan relevansi pendidikan Islam masa kini dan mendorong masyarakat yang lebih toleran serta inklusif.

WHEN TEACHERS ARE DIGITAL: ISLAMIC EDUCATION, ARTIFICIAL INTELLIGENCE, AND IBN SĪNĀ’S ANXIETY Maulidia, Martarosa; Finetri, Mahdaro; Fahmi, Muhammad
Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Vol. 11 No. 1 (2025): June
Publisher : Sekolah Tinggi Agama Islam Sadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20871/kpjipm.v11i1.418

The development of Artificial Intelligence (AI) technology has brought significant changes to the world of education, including Islamic education in Indonesia. The presence of AI as a digital teaching entity raises concerns about the future of human teachers, especially in terms of character building and the spirituality of students. This study aims to analyze the relevance of the existence of human teachers in the context of Islamic education disrupted by AI, by referring to the concept of wujūd and māhiyyah from Ibn Sīnā’s philosophy. This study uses a qualitative approach through literature study, with primary data in the form of the text of al-Shifā’ by Ibn Sīnā and secondary data from national and international accredited journals. The theory of wujūd and māhiyyah is used as a framework to evaluate the existence of AI as a “teacher”. The results of the study show that AI only has a functional existence without spiritual substance, so it does not qualify as an educational entity from the perspective of Islamic education. Human teachers, according to Ibn Sīnā, have māhiyyah that includes spiritual and moral dimensions that AI does not have. The conclusion of this study confirms that although AI can act as a tool, the role of teachers remains irreplaceable in shaping the souls and characters of students. Therefore, future Islamic education must develop a collaborative model that places AI as a partner, not a substitute for teachers.

Implementation of Teacher Competency Policy at SDN 2 Lubuk Seberuk, School of Mover Class II Septri Yuspita; Nur Ahyani; Muhammad Fahmi
International Journal of Multilingual Education and Applied Linguistics Vol. 2 No. 2 (2025): International Journal of Multilingual Education and Applied Linguistics
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmeal.v2i2.309

This thesis examines the implementation of the teacher competency policy at SDN 2 Lubuk Seberuk, a second-cohort "Sekolah Penggerak" (Driving School) under Indonesia’s Ministry of Education initiative. The study aims to analyze how policy directives regarding teacher competencies—covering pedagogical, professional, personal, and social aspects—are applied in the school's daily practices. Using a qualitative descriptive approach, data were collected through interviews, observations, and document analysis involving school principals, teachers, and educational supervisors. The findings indicate that while the policy has provided a clear framework for competency development, its implementation faces challenges such as limited resources, varying teacher readiness, and the need for continuous professional development. Nevertheless, the school shows progress in fostering a collaborative learning environment and integrating innovative teaching methods. The study concludes that effective policy implementation requires strong leadership, sustained support systems, and active stakeholder involvement to enhance teacher performance and student learning outcomes.

Co-Authors , Elfitra Desy Surya Abdul Aziz , Nor Azni Abdul Mu'id Abdul Muhid, Abdul Abidin, Syahrul Ahmad Ghiffari Ahmad Yusam Thobroni, Ahmad Yusam AHMADI Ainul Halim Aldi Khusmufa Nur Iman Alfiah Hayati Ali Amin, Irsyad Ali Mas’ud Aprilia, Lulu Eka Arcana, Kisanthini Aswat, Ibnu Awvada, Nida Azhari Akmal Tarigan Binmong, Sorhibulbahree Cahya, Angela Restu Carolina, Rika Celine, Devi Rofidah Damayanti, Fera Demircan, Turan Deris Stiawan Dessy Wardiah, Dessy Dewi, Firli RP. Dicky Hariyanto, Dicky Djunita Permata Indah Dosinta , Nina Febriana Dosinta, Nina F Edi Surya Negara Eko Supriyanto Ela, Nur Espa, Vitryan Fadilah, Neti Rosiana Fahrozi, Ridwan Faisal Akbar Faizin, Moh. Fakhrur Rozi, Fakhrur Fanani, Miftakhul Farihatul Ismaniyah Febriani, Adelia Febrina, Poppy Finetri, Mahdaro Fitri Handayani Fitriyah, Latifatul Hamzani, Umianty Hamzani, Umiaty Hanik Yuni Alfiyah, Hanik Yuni Hannase, Mulawarman Harahap, Tinur Rahmawati Harapan, Edi Harjanto, Arief Hasanah, Ummi Helmi, Syarif Helmi, Syarif M Helmi, Syarif M. Hermansyah Hermansyah Hidayat, Rifki Maulana Hutabarat, Auro Osti Berliana Idris, Muhammad F. Ikhsan, Syarbini Imam Syafii, Imam Imam Syafi’i Irrandy Andhana Nuriza Isfandayani Izzah, Himmatul Jamil, Arniza KM. Juanda Astarani Karpriana, Angga Permadi Khairani, Neneng Khan, Faisal Iqbal Ahmad Khristina Yunita Kurnia Krisna Hari Latius Hermawan Lauwrence, Miske Lilik Huriyah Litazkiyyah, Litazkiyyah Liza, Fitri Luqman Hakim Lutfiyah, Siti Khumairotul Maharani Maldin, Siska Amelia Masdar Hilmy Masmuh, Muhammad Mukti Arif Masmuh, MuhammadMuktiArif Maulidia, Martarosa Meilinda Meilinda Mesra B Miftahul Ulum Mohamad Salik Mohdari Mohdari, Mohdari Muhamad Suryadi Muhammad Hafidh Ubaidillah Muhammad Ihsan Muhammad Qurhanul Rizqie Muhammad Shafiq Muhammad Thohir Musfikianty, Rindy Mutiara Budi Azhar, Mutiara Budi Nadlir Nadlir, Nadlir Nafian, Muhammad Nina Febriana Dosinta Ningsih, Nurul Hutami Novien Rialdy Nur Ahyani Nurhaolillah Nurubay, Dayang Nisyrina Nurul Inayati Nuruzzaman, Muhammad Adib Prasetia, Senata Adi Purno, Marhaendro Putra, Adirama Chrisna Putra, Alhadi Yan Putra, Sudarmadi Qodri, Renaldi Qurratina, Noor Shania R. Melda Maesarach Rahayu, Indah Rahma, Farah Aliya Rahmat Tri Yunandar Rahmawati Ramayanti, Indri Ramzi Amin, Ramzi rasyid, soraya Riski, Yandariani Rizma Adlia Syakurah Rohmatika, Aulia U. Rosiana Fadilah, Neti Rosyidah, A'liyatur Rosyidah, Laily Rudi Kurniawan Rudy Kurniawan S. Sugiharto Sabirin Sabirin, Sabirin Sabri Saidah, Anis Saputra, Rizki Saputri, Galuh Sari Rusmita Selvanus, Selvanus Septri Yuspita Sholihah, Firdah Ni’matus Simarmata, Nada Farisya Siti Jamilah Siti Raudah Suciarty A H, Vionna Sugianto Sugianto Sugiharto, Henry Surachman, Tisna Sutanta Sutanta, Sutanta Syafi’i, Imam Syafril Syafril Syahbandi Syahbandi Syahputra, Sendi Syahril Syamputra, Dhani Nur Indra Tezar, Muhammad Titien Agustina Tri Wulan Sari, Tri Wulan Ulfianti Vitriyan Espa Wiji Raharjo Winda Septiani Barasa Wirmansyah, Aulia Fadhila Wulandari Wulandari Wulandari, Rahmaniar Yani Suryani Yantiana, Nella Yasir Arafat, Yasir Yudiar, Yudiar Yuliani Yuliani Yunita, Ita Zahroh, Jamilatus Zulfahmi Zulfahmi

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