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PENGARUH MEKANISME INTERNAL, AKTIVITAS PERUSAHAAN & LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DI INDONESIA Pasaribu, Josef Tigor; Ulupui , I Gusti Ketut Agung; Yusuf , Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Tujuan Penelitian ini adalah untuk menguji apakah terdapat pengaruh Mekanisme Internal, Aktivitas Perusahaan dan Leverage Terhadap Pengungkapan Sustainability Report di Indonesia. Metode Penelitian ini menggunakan Metode Kuantitatif menggunakan data Sekunder. Penelitian ini menggunakan populasi dari perusahaan sektor kesehatan yang terdaftar di BEI periode tahun 2021-2023 dengan sampel yang dihasilkan sebesar 14 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas), analisis regresi linear berganda dan uji hipotesis (uji t, uji f dan uji koefisien determinasi) memakai perangkat lunak Eviews 13. Hasil dari penelitian ini menunjukan adanya pengaruh yang signifikan variabel Aktivitas Perusahaan dan Leverage terhadap Pengungkapan Sustainability Report. Sedangkan Mekanisme Internal tidak berpengaruh terhadap Pengungkapan Sustainability Report.
Implementation of Interactive Multimedia to Improve Understanding of Arabic Rules in Jar and Athaf Letters Yusuf , Muhammad; Arif, Muh
ELOQUENCE : Journal of Foreign Language Vol. 1 No. 3 (2022): DECEMBER
Publisher : Language Development Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58194/eloquence.v1i3.386

Abstract

Background: Along with the main task of teachers, namely teaching, in the teaching and learning process that takes place at school, teachers are not only required to be able to convey subject matter, but are required to be able to guide and encourage students to learn more actively. Purpose: The purpose of this study was to improve students' understanding and enthusiasm in learning Arabic on the material of jar and athaf letters by using interactive multimedia methods. Method: This study used classroom action research method. Results and Discussion: Interactive multimedia methods can improve students' activeness and learning outcomes. This can be seen from the learning activeness of students in Arabic language subjects on the subject of Jar letters and Athaf letters from the pre-cycle only obtained an average of 54.25 with a qualitative index (D) “Less” increased in cycle I by 65 with an index (C) “Enough” and increased significantly in cycle II to 84.12% with a qualitative index (A) “Excellent”. Likewise, the completeness of learning outcomes in Arabic language subject matter of Jar and Athaf letters continues to increase from the pre-cycle of only 23.07% (3 students) with an average score of 61.15, then increased in cycle I to 53.83% (7 students) with an average score of 67.69. While the completeness of student learning in cycle II can reach 84.59% (11 students) with an average score of 82.30. Conclusion and Implication: Based on the results of data analysis of classroom action research, it can be concluded that the implementation of Arabic language learning on the material of Jar and Athaf letters using interactive multimedia methods has been successful for this Classroom Action Research (PTK).
Peran Utsman Bin Affan Dalam Perkembangan Pendidikan Islam Rindra, Aqshal Shafatullah Putra; Alimni, Alimni; Yusuf , Muhammad
JPT : Jurnal Pendidikan Tematik Vol 4 No 2 (2023): Agustus
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v4i2.835

Abstract

Penelitian ini membahas peran pendidikan di masa kekhalifahan Utsman bin Affan, salah satu khalifah terkemuka dalam sejarah Islam. Penelitian ini bertujuan untuk memahami bagaimana pendidikan menjadi faktor kunci dalam peningkatan ilmu dan nilai-nilai dalam masyarakat Muslim awal. Metode penelitian yang digunakan adalah analisis sejarah berdasarkan sumber-sumber primer yang terkait dengan masa pemerintahan Utsman bin Affan. Hasil penelitian menunjukkan bahwa Utsman bin Affan sangat peduli dengan pendidikan dan mempromosikan pendidikan yang berkualitas dalam masyarakat Muslim.
Development of Student Worksheets (LKPD) Based on Problem Based Learning to Improve Learning Outcomes in Business Economics Subjects Sianturi , Monika Karolina; Arwansyah, Arwansyah; Yusuf , Muhammad
EDUTEC : Journal of Education And Technology Vol. 5 No. 1 (2021): September 2021
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v5i1.273

Abstract

The curriculum in Indonesia is currently curriculum 2013, especially on the basic framework and structure of the vocational curriculum that states that the 2013 curriculum was developed with the improvement of mindset, among others: educationthat focuses on teachers so focused on students, as well as passive learning so active learning. Therefore, as a teacher can develop the learning process, especially learning resources that are able to explore the ideas of students into an innovative and critical so that they can produce and solve theirown problems,through problem-based LKPD learning. This method and type of research is a development study with a 4-Dmodelby Thiagarajan and Semmel. The findings in this study are the use of problem-based learning-based LKPD and the response of students who were found to be positive or good
Vegetables, Heavy metals, FAAS, Kajian Cemaran Logam Berat Timbal (Pb), Kadmium (Cd), Dan Merkuri (Hg) Pada Sayuran Di Daerah Pertambangan Aceh Jaya Secara Spektrofotometri Serapan Atom. Kurniaty , Rina; Adiyana, T.M. Dayan; Yusuf , Muhammad; Mahmudi , Mahmudi
Journal of Pharmaceutical and Sciences JPS Volume 7 Nomor 3 (2024)
Publisher : Fakultas Farmasi Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/journal-jps.com.v7i3.448

Abstract

Heavy metal contamination in vegetables poses a threat to humans, especially at predetermined thresholds. In this study, Pb, Cd, and Hg metals were analyzed using Flame - Atomic Absorption Spectrometry (F-AAS) and Vapor Generation Accesory - Atomic Absorption Spectrometry (VGA-AAS) methods at mining areas in Krueng Sabee Sub-District, Aceh Jaya District, Aceh Province. Method validation was conducted to obtain accurate heavy metal analysis results on the samples. The results showed that the highest Pb metal contamination was found in cassava leaf I sample with levels of 2.44 ± 1.33 mg/Kg and the lowest was found in spinach III sample with levels of 0.15 ± 0.07 mg/Kg. The high Pb content was also found in kale I and spinach I samples obtained in areas close to the mining area with levels of 1.07 ± 0.59 mg/Kg and 0.93 ± 0.50 mg/Kg, respectively. The highest Cd metal contamination content was found in kale II samples with levels of 0.11 ± 0.01 mg/Kg and the lowest Cd metal contamination with levels of 0.02 ± 0.01 mg/Kg was found in cassava leaf II samples. The highest Hg metal content of 0.58 ± 0.12 mg/Kg was found in cassava leaf I sample and the lowest level was 0.04 ± 0.02 mg/Kg owned by spinach III sample. Contamination of Hg metal in all vegetable samples showed levels that were above the established SNI 7387 (2009) quality standard of 0.03 mg/Kg. The quality standards for Pb and Cd metal contamination are 0.5 mg/Kg and 0.2 mg/Kg, respectively.  This study shows the need for government monitoring of heavy metal contamination in agricultural areas near mining activities to ensure safe food consumption.
Analisis Tingkat Pelayanan Jalan Dan Evaluasi Struktur Perkerasan Jalan Pada Jalan Semeru, Jalan Pancasila Dan Jalan Kolonel Sudiarto Mirajhusnita, Isradias; Ayu Nisya’ul Fitri, Ros; Yusuf , Muhammad; Yunus, Muhamad
Jurnal Keselamatan Transportasi Jalan (Indonesian Journal of Road Safety) Vol. 8 No. 2 (2021): JURNAL KESELAMATAN TRANSPORTASI JALAN (INDONESIAN JOURNAL OF ROAD SAFETY)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46447/ktj.v8i2.328

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Tegal city station which is in the center of Tegal city. Activities in and out of station visitors lead to a density of road capacity. As well as the smoothness of traffic also depends on the condition of the road pavement. This study aims to determine the level of road service and evaluation of road pavement thickness as well as to provide alternative ways of handling road problems on Jalan Semeru, Jalan Pancasila and Jalan Kolonel Sudiarto which are influenced by road users around the Kota Tegal station. The benefits of the research provide material for consideration of regional structuring policies and input data on road improvement planning for related agencies. The research method is qualitative, namely analyzing the level of road service with LOS calculations according to the 1997 Indonesian Road Capacity Manual and evaluating pavement thickness with CESA calculations according to the 2013 Road Pavement Design Manual. Data analysis was obtained from field measurements and traffic volume calculations. The results of the calculation of the analysis of the level of road service on Jalan Semeru, Jalan Pancasila and Jalan Kolonel Sudiarto are at service level C, namely stable current conditions with an average speed of 30 km / h due to side obstacles so that the driver has limitations in choosing speed, it is recommended to add and traffic sign confirmation. Evaluation of the structure of the pavement layer on Jalan Pancasila is adequate for the next 20 years of planning life. Meanwhile, Jalan Semeru with a length of 610 meters and a width of 550 meters as well as Jalan Kolonel Sudiarto with a length of 845 meters and a width of 700 meters need to be thickened with a layer of wear layer (AC-WC) with a thickness of 4 cm at a cost of Rp. 1,256,137,000.
AL-KHWARIJ DAN ALI-MURJI’AH ( SEJARAH MUNCUL DAN POKOK AJARANNYA ) Yusuf , Muhammad; Faridah, Faridah; Pakatuwo, Laessach M.
TEKNO AULAMA: Jurnal Teknologi Pendidikan Islam Vol 1 No 2 (2021): Agustus, Tekno Aulama: Jurnal Teknologi Pendidikan Islam
Publisher : Universitas Islam Nusantara Al-Azhaar Lubuklinggau

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Abstract

Tulisan ini bertujuan untuk menganalisis sejarah muncul aliran Khawarij dan aliran Murji’ah serta pokok ajaran dari kedua aliran tersebut. Tulisan ini merupakan pemelitian pustaka. Selanjutnya hasil dari penelusuran menunjukkan bahwa munculnya khawarij disebabkan adanya fanatisme kesukuan, factor ekonomi, semangat keagamaan. Sedangkan aliran Murji’ah muncul disebabkan dengan tiga teori : Yang pertama, untuk menyatukan umat Islam. Yang Kedua, untuk menaggulangi perpecahan umat. Yang Ketiga, adanya perseturuan Ali dan Mu’awiyah sehingga dilakukan tahkim. Pemahaman yang telah dikembangkan oleh khawarij dapat di golongkan kepada tiga kategori yakni politik, teologi dan sosial. Selanjutnya pemahaman murji’ah dapat di implementasikan dalam banyak hal baik itu dibidang politik maupun dibidang teologis. Dalam hal politik, pemahaman murji’ah selalu netral yang di pragakan dalam diam. Sedangkan dalam bidang teologis, yang di ekspresikan dalam menghadapi persoalan-persoalan yang muncul terkait dengan iman, kufur, dosa besar dan ringan. Implikasi dari pemahaman terkait dengan Khawarij dan Mur’jiah adalah agar kaum muslimin mengetahui awal muncul dan pokok ajaran kedua aliran tersebut.