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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.
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.
Experiential Function in Selected English Nursery Tales Matanari, Desna Uli; Yusuf , Muhammad; Syahputra, Fikry Prastya
LingPoet: Journal of Linguistics and Literary Research Vol. 7 No. 1 (2026): LingPoet: Journal of Linguistics and Literary Research
Publisher : Talenta Publisher

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Abstract

The objectives of this study are: to identify the types of processes found in the Selected English Nursery Tales, to identify the types of participants found in the Selected English Nursery Tales, and to identify the types of circumstances found in the Selected English Nursery Tales. The research method used in this study is descriptive qualitative. The research data consists of 678 clauses from two nursery tales, namely Jack the Giant-Killer and Tom Tit Tot, with 489 clauses in Jack the Giant-Killer and 189 clauses in Tom Tit Tot. The data was analyzed using a content analysis model and counting the types of processes, participants, and circumstances found in the Selected English Nursery Tales. The results of this study found that all types of processes in the experiential function were found in the data except for meteorological processes. Material processes were the most dominant processes found in the Selected English Nursery Tales, with a frequency of 405 occurrences (59.47%). In terms of participant types, there were non-human participants (NHP) and human participants (HP). The most dominant Participant I found in the Selected English Nursery Tales is actor with a frequency of 239 occurrences (51.96%). Meanwhile, the most frequently found Participant II in the Selected English Nursery Tales is goal with a frequency of 248 occurrences (49.21%). All types of circumstances are found in the Selected English Nursery Tales, except for circumstance of contingency and circumstance of role. The most frequently circumstance found in the Selected English Nursery Tales is circumstance of location, which has a frequency of occurrence of 191 times with a percentage of 54.57%.
Cek Gula, Cek BMI, Cegah Diabetes: Implementasi Program Pengabdian Masyarakat dalam Pencegahan Penyakit Tidak Menular Delimasari , Trisakti Halimah; Hikmah, Annisa’ Arifatul; Tursina , Elsa; Fathony, Riska Fajar; Yusuf , Muhammad
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/s4hw2n86

Abstract

This community service activity aims to increase public awareness and the ability to detect diabetes risk early through blood glucose level checks, Body Mass Index (BMI) measurements, health education, and mentoring healthy behavior changes. The approach used included initial assessments, building communication with residents, forming support groups, implementing education, and program evaluation. A total of 30 participants participated in the screening activity. The results showed that 66.67% were in the age group ≤55 years and 80.00% were female. Based on nutritional status, 43.33% of participants were obese and 26.67% were overweight. Blood pressure checks showed 36.67% had hypertension, while 40.00% had high blood glucose levels. These findings illustrate the high prevalence of modifiable risk factors in the community. The implementation of education was proven to increase participants' understanding of diet management, physical activity, and the importance of routine screening, as demonstrated by active involvement and positive responses from participants.
The Effect of Innovative Behavior, Skills, and Communication on the Academic Achievement of Management Study Program Students in Batam City Siregar, Rendi Habli Rahman; Sabri, Sabri; Yusuf , Muhammad
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

Purpose. This study aims to analyze the effect of innovative behavior, skills, and communication on the academic achievement of Management Study Program students in Batam City. Academic achievement represents an important indicator of students’ learning outcomes and reflects their ability to understand and apply knowledge gained during the educational process. Various individual competencies may contribute to students’ academic performance, including their capacity to generate innovative ideas, develop learning-related skills, and communicate effectively in academic environments. Innovative behavior encourages students to explore creative approaches in solving academic problems, while skills support students in managing learning activities and academic responsibilities. Communication competence also facilitates interaction, discussion, and collaboration in the learning process. Therefore, understanding the role of these factors is important for improving students’ academic achievement in higher education. Materials and methods. This study employed a quantitative explanatory research design using a survey method. The population consisted of Management Study Program students in Batam City, with a total sample of 98 respondents selected for the study. Data were collected using a structured questionnaire measured with a five-point Likert scale. The research instrument was first tested for validity and reliability to ensure accurate and consistent measurements. Data analysis was conducted using SPSS version 26. Several statistical procedures were applied, including classical assumption tests and multiple linear regression analysis. Hypothesis testing was carried out using t-tests to determine partial effects, an F-test to examine the simultaneous influence of the independent variables, and the coefficient of determination (R²) to evaluate the explanatory power of the regression model. Results. The findings show that innovative behavior has a positive and statistically significant effect on students’ academic achievement (Sig.=0.000). Skills also demonstrate a positive and significant influence on academic achievement (Sig.=0.002). In contrast, communication does not show a statistically significant effect on academic achievement (Sig.=0.137). The simultaneous analysis indicates that innovative behavior, skills, and communication collectively have a significant influence on academic achievement (F-test Sig.=0.000). The regression model also shows a high explanatory power with a coefficient of determination (R² = 0.921), indicating that approximately 92.1% of the variation in students’ academic achievement can be explained by the independent variables included in the model. Conclusions. The results highlight the importance of innovative behavior and learning-related skills in improving students’ academic achievement. Although communication did not demonstrate a significant effect in this study, it remains an important element that supports interaction and collaboration in academic environments. Higher education institutions are therefore encouraged to develop learning strategies that promote creativity, skill development, and active participation in order to enhance students’ academic performance.
The Effects of Risk and Credit Growth on the Stability of Regional Development Banks Eunike Roulina, Permata; Zakaria, Adam; Yusuf , Muhammad
Return : Study of Management, Economic and Bussines Vol. 5 No. 4 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i4.451

Abstract

Bank stability plays a crucial role in maintaining financial cooperation functions and supporting regional financial systems resilience Regional Development Banks (RDBs) in Indicators serve as key institutions in regional financing economic activities. Therefore, their stability is closely related to risk management and credit intermediation performance. This study aims to examine the effect of liquidity risk, credit risk, operational risk, profitability risk, and credit growth on the stability of Regional Development Banks in Indicators Banking risks are proxied by Loan to Deposit Ratio (LDR), Non- Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Net Interest Margin (NIM), when bank stability is measured using the Z- score indicator This study employs a quantitative approach with regional Development Banks as the unit of analysis over the 2020–2023 period Panel data analysis is applied to evaluate both partial and simultaneous effects of the independent variables on bank stability. Thie results indicates that banking risk varies affect bank stability differently NPL and BOPO negatively influence bank stability, while NIM has a positive and significant effect LDR, representing financial intermediation and credit growth activities contributions to bank stability within the simultaneous model Collectively LDR, NPL, BOPO, and NIM significantly influence the stability of Regional Development Banks. The findings highlight the importance of integrated risk management and balance credit expansion strategies to maintain sustainable stability in regional banking institutions