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All Journal Reaktor REKA KARSA Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Aceh International Journal of Social Science Jurnal EduBio Tropika Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Pencerahan Rekayasa Sipil Khazanah Pendidikan Biocelebes Gravitasi Jurnal Manajemen Sumber Daya Perairan Jurnal Pendidikan Kimia Universitas Riau Sulesana Jurnal Ilmiah Mahasiswa Pendidikan Biologi Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah Sistemasi: Jurnal Sistem Informasi EL-BANAT: Jurnal Pemikiran dan Pendidikan Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Konfigurasi : Jurnal Pendidikan Kimia dan Terapan The Jurnal Arsip Rekayasa Sipil dan Perencanaan (Journal of Archive in Civil Engineering and Planning) PEDAGOGIK : JURNAL PENDIDIKAN Sahafa Journal of Islamic Communication ADMINISTRASI PUBLIK Aquasains : Jurnal Ilmu Perikanan dan Sumberdaya Perairan Jurnal Golden Age JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Kesehatan Indonesia Serambi Saintia : Jurnal Sains dan Aplikasi Perspektif Pendidikan dan Keguruan Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Pemberdayaan Masyarakat Syntax Idea Media Fisioterapi Politeknik Kesehatan Makassar AGROTEK: Jurnal Ilmiah Ilmu Pertanian EduPsyCouns: Journal of Education, Psychology and Counseling Kuriositas: Media Komunikasi Sosial dan Keagamaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Algoritma, Logika dan Komputasi Edulead : Journal of Education Management DEDIKASI PKM Mitra Pendidikan: Jurnal Pendidikan dan Pembelajaran Jurnal Manajemen Mandiri Saburai (JMMS) Proceeding Biology Education Conference Proceeding International Seminar of Islamic Studies Labatila: Jurnal Ilmu Ekonomi Islam Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ilmiah Berkala: Sains dan Terapan Kimia Jurnal Natural The International Journal of Tropical Veterinary and Biomedical Research Prosiding Seminar Nasional Pascasarjana Trending: Jurnal Manajemen dan Ekonomi Jurnal Kajian dan Penelitian Umum Prosiding Seminar Nasional Teknik Lingkungan Kebumian SATUBUMI Jurnal Ilmiah Kesehatan Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Siyasah Wa Qanuniyah: Jurnal Ilmiah Ma'had Aly Raudhatul Ma'arif Pusat Publikasi Ilmu Manajemen Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Edulead Jurnal Akademik Pengabdian Masyarakat Intellektika: Jurnal Ilmiah Mahasiswa Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Ardhi: Jurnal Pengabdian dalam Negri Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Ilmiah Nusantara Jurnal Ekonomi, Akuntansi dan Perpajakan Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan Manfish: Jurnal Ilmiah Perikanan dan Peternakan Jurnal Pelayanan Masyarakat Jurnal Akuntansi
Abdullah Abdullah
Universitas Negeri Makassar
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Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan pada PT. Gudang Garam TB Sitti Maryam; Abdullah Abdullah; Ihsan Guntur
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.887

Abstract

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.
Implikasi Laba Operasi dan Modal Kerja terhadap Laba Bersih PT. Nippon Indosari Corpindo Nurul Auliya; Pra Gemini; Abdullah Abdullah
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i5.890

Abstract

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.
Peran Mahasiswa dalam Meningkatkan Kualitas Pendidikan Agama Islam di TPA Sulamunajah Kelurahan Tanjung Pinang Satria Satria; Aufiana Firda; Choirula Oktavia Nissa; Ayu Andini Harahap; Siti Fatimah Azzahra; Annisa Annisa; Abdullah Abdullah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 4 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i4.640

Abstract

Tanjung Pinang is one of the sub-districts in Pahandut District, Palangka Raya City, Central Kalimantan Province, Indonesia. The role of students in community service or what is usually called real work lectures (KKN) increases the value of the quality of Islamic religious education. With the knowledge they have and the presence of KKN students, they have a significant impact in the religious field. The strategy used in implementing this activity is to plan and optimize joint activities to follow up on ideas that arise. From this plan, it will be identified who will coordinate and who should be responsible for each stage of the activity. The role of students in improving the quality of Islamic religious education at TPA Sulamanajah, Tanjung Pinang District. This research aims to analyze the strategy and impact of the student KKN program in improving the quality of Islamic religious education at TPA Sulamanajah. Increasing activities with Islamic religious values ​​for children provides benefits to the surrounding community. Not only as a means to get closer to Allah SWT, but also as a main factor in increasing the potential of Human Resources (HR) who are competent, aspirational and solid and responsible for the Muslim community. This type of research uses qualitative methods, with the aim of describing the phenomena that occur (qualitative descriptive). This type of research is field research, namely research where data collection is carried out in the field. In this case it was carried out in Tanjung Pinang Village. The location of this research was carried out at the location that was the source of the research, namely in Tanjung Pinang Village.
Pendampingan Santri TPQ Baiturrahman Palangka Raya Mengenai Adab Dan Doa Harian Ramadhan Wirayudha; M. Rifani Al-Ghazali; Abdullah Abdullah
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 2 No. 3 (2024): Juli : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v2i3.801

Abstract

Islamic Religious Education has a central role central role in creating religiously observant Indonesians. Taman Pendidikan Al-Qur'an (TPQ) plays an important role in shaping children's character through teaching reading the Qur'an, prayer practice, memorization of short letters, and daily prayers. daily prayers. TPQ Baiturrahman in Palangka Raya is an institution that teaching Islamic manners and daily prayers to its students. This assistance is carried out by ustadz and ustadzah to shape a person who is religiously observant, responsible, and caring for others. The teaching methods used are memorization and lectures, with a test of memorization of daily prayers as an evaluation. This learning aims to to produce students who are able to memorize daily prayers, understand the adab when in a place of worship, and have a qualified understanding of religion. However, there are still students who have difficulty in memorizing daily prayers, due to factors such as their memory power. daily prayers, caused by factors such as less strong memorization power and the learning process. learning process
Analisis Nilai Perusahaan Ditinjau dari Harga Jual dan Return On Asset (ROA) Melalui Nilai Ekuitas Pada PT. Ace Hardware Tbk. Kiki Kiki; Abdullah Abdullah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.500

Abstract

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.
PENGARUH PARTISIPASI PENYUSUNAN RENCANA BISNIS ANGGARAN (RBA), KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA UNIVERSITAS BENGKULU Kartika Mayang Sari; Abdullah Abdullah
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.1-14

Abstract

The research was aimed to examine and obtainempirical evidences of the influence of budgetparticipation bussiness plan, commitment oforganization, and motivation of work toperformance official at the University of Bengkulu.This research used a purposive sampling. Thesample was used in the research was 65 respondentsof official at the University of Bengkulu. The data inthis study was the primary data that has obtainedfrom the directly spread questioner to therespondens. The questionnaire distributed to 59which can be analyzed. The multiple linearregression analysis was used to analyze thehypothesis with SPSS 16 program.The result of this study explained that budgetparticipation bussiness plan, commitment oforganization, and motivation of work were positiveaffected to performance official at the University ofBengkulu.
ANALISIS ALOKASI DANA DESA DI KEBUPATEN LEBONG TAHUN 2016 Nosy Mayasari; Abdullah Abdullah
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.155-164

Abstract

This study aims to analyze whether the procedure of allocation of Village Funds in Lebong Regency has been in accordance or not in accordance with Regulation of the Minister of Finance RI No.49 of 2016 on Procedure of Allocation of Village Funds. This research uses descriptive research approach. The data used in this study is secondary data, in the form of Lebong Village Fund (DD) data issued by Minister of Finance Regulation No. 49 of 2016, population, area, poverty rate, and geographical difficulties index. The object of research in this study as many as 12 District in Lebong District. The results of the research analysis indicate that the procedures for allocating village funds have followed the guidelines of the applicable rules, but the data used in the calculation of Village Fund Allocation are not all sourced from the Central Bureau of Statistics of Lebong Regency while in the Minister of Finance Regulation No.49 of 2016 Data must be sourced from the statistics field.Key words: Village Fund Allocation
PENGARUH PENGETAHUAN ZAKAT, PENDAPATAN DAN KEPERCAYAAN MUZAKKI TERHADAP MINAT PELAKU UMKM UNTUK MEMBAYAR ZAKAT NIAGA DI ORGANISASI PENGELOLA ZAKAT KOTA BENGKULU Mella Rosalinda; Abdullah Abdullah; Fadli Fadli
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.67-80

Abstract

Artikel ini bertujuan untuk menjelaskan pengaruh pengetahuan zakat, pendapatan dan kepercayaan muzakki terhadap pemilik pemilik UMKM untuk membayar zakat pada perdagangan di Yayasan Zakat. Data dikumpulkan melalui pembagian kuesioner ke UMKM di Wilayah Kecamatan Muarabangkahulu. Analisis data menggunakan analisis deskriptif dan beberapa analisis regresi. Hasil penelitian ini menunjukkan bahwa pengetahuan zakat, niat dan keyakinan terhadap muzakki memiliki efek positif terhadap niat membayar zakat pada perdagangan. Artikel ini mendukung teori atribusi yang menyatakan bahwa perilaku seseorang dipengaruhi oleh faktor internal dan eksternal. Penelitian ini membuktikan bahwa pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki mempengaruhi minat UMKM untuk membayar zakat komersial di Organisasi Pengelola Zakat Kota Bengkulu. Dalam hal praktis, temuan penelitian ini diharapkan dapat bermanfaat bagi Organisasi Pengelola Zakat sebagai pertimbangan untuk menentukan kebijakan lebih lanjut dalam melihat peluang untuk mencapai peningkatan minat membayar zakat komersial muzakk, karena telah terbukti bahwa penelitian ini melihat pengaruh positif pengetahuan zakat, pendapatan muzakki dan kepercayaan muzakki untuk meningkatkan minat UMKM dalam membayar zakat komersialnya di Organisasi Pengelola Zakat. 
Pendampingan dan Pemanfaatan Ekskul Karate dalam Meningkatkan Kebugaran Jasmani di SDIT AL Ghazali Dina Rahmawati; Abdullah Abdullah
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 6 (2024): November: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i6.1147

Abstract

Muslims were created by Allah in the best possible form. Maintaining God's creation can be done with various efforts, one of which is sports which are related to regulating emotions and diet to improve physical fitness. The healthier our body is, the more comfortable it is to worship Allah. Talking about physical education, which is commonly known as physical education, is closely related to health. Health is the most precious gift from Allah because of the blessings that are needed in a person's life, including in terms of worshiping Allah. Therefore, it is very important to maintain health through exercise that can improve body fitness. So if we relate it to extracurricular activities in school, we can see how karate is able to improve the physical fitness of karateka (people who follow karate) towards their worship of Allah with the target of students in elementary schools with various age ranges. Through the Asset Based Community Development (ABCD) method, conclusions can be drawn that the use of karate extracurricular can fit the body and have an impact on body health and focus on worshipping Allah. This theme is interesting to explore because it is still not paid attention to and applied in school life as well as in daily life. The hope is to make yourself aware of how important the level of fitness in the body is through karate extracurricular at school and also help make school institutions and coaches who have professional abilities in the field of karate proud
Pendampingan Brain Gyam dengan Penerapan Salam Variatif Bangun Bounding pada Siswa SDIT Al-Ghazali Kota Palangka Raya Dahlia Dahlia; Jainah Jainah; Abdullah Abdullah
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 6 (2024): November: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i6.1165

Abstract

Brain Gym assistance at SDIT AL-Ghazali, Palangka Raya City, Central Kalimantan Province, MBKM students innovate by implementing wake bounding with varied greetings as a form of their dedication to the school. They do this by accompanying Brain Gym in the morning to improve students' fitness and behavior in order to increase their enthusiasm before starting learning activities. The aim of these varied greetings is to make activities at Brain Gym more fun and interesting for students. The ABCD (Asset Based Community Development) method was used in this research. Inculturation, discovery, design, definition, and reflection are the processes carried out. By placing their hand on the picture, they choose a variety of greeting images. The results of accompanying brain exercise activities in the morning by applying varied greetings can create discipline, students' readiness to learn with a happy, enthusiastic mood and become an evaluation for future teachers to create other creative ideas.
Co-Authors A. Besse Dahliana A. Ginong Pratikino A. Hadi Mahmud Abdul Ghofur Acihmah Sidauruk Ade Mutia Rahmah Admaja, Alfi Kusuma Ahmad Budi Junaidi Ahmad Hidayat Ahmad Imam Abdullah Ahmad Mustafa Akbar Akbar Ali Sarong Amirullah Amirullah Ana Rusmardiana Andi Novita Paramitha Andika Firmansyah Anggono Wijaya Anggono Wijaya Anggun Majah Annas Jaya Amrullah Annisa Annisa Arini Rahmadani Ariyanti Ariyanti Asmaul Husna Asrawati Nende Aufiana Firda Ayu Andini Harahap Badaruddin Badaruddin Baehaqi Baharuddin Baharuddin Bakti Jos Bashori Bashori Belinda Arabella Syafitri Betty Holiwarni Budiman Haruna Chindi Lainora Choirula Oktavia Nissa Cristine Prestarika Lukito Cut Meurah Meriana Dahlia Dahlia Dahlian Oesman Dandy Yusmar Darul Elmi Desi Salwani, Desi Dewi Ningsih Dewi Umaningrum Dewi Zahrah Diana Sari Dilla Anastasya Aro Dina Rahmawati Dina Yosiana Djufri Djufri Doni Rahmat Wicakso Dwi Putri Liana Dwijanto Dwijanto Dyah Hesti Wardhani Edi Mawardi EKA ASTUTI ELIHAMI, ELIHAMI Elisabeth Yulia Rana Elka Vina Detris Kola'a Elva Yasmi Amran Elvira Lastri Erina Wahyu Erna Diana Fachri Abdau Ramadhan Fadli Fadli Fahmy Armanda fajar muarif muarif Fauji Wikanda Frida Fadwa Gunawan Gunawan H. B. Mat Hadiatul Rodiyah Hajratul Aswah Halim Halim Handayani Handayani Hansri Ar Rasyid Hasanuddin Hasanuddin Herdini , Herdini Heri Cahyono Herpratiwi Herpratiw I Ketut Patra Ida Ayu Putu Sri Widnyani Ihsan Guntur Ihsanuddin Ihsanuddin Irdalisa Isma Coryanata Jainah Jainah Jaka Darma Jaya Jeffray Enokh Bayoe Jimmi Copriady Joko Rehutomo Jumaidah Jumaidah Kafrawi Kafrawi Karimuddin Karimuddin Karma Karma Kartika Mayang Sari Khairil Khairil Khairil Khairil Khairunnisa Khairunnisa Khairunnisa’ Hamdani Kiki Kiki Kuswarak, Kuswarak La Ode Alirman Afu, La Ode Alirman Luh Putu Ratna Sundari M A Chozin M Ali S M Ali S M Zardan Araby M. Rifani Al-Ghazali M.Rifqi Aufa Abdika Madani Hatta Maimun Syukri Malia Safriani MARIA BINTANG Maria Elina Maria Erna Marwan Marwan Medyan Riza Melinda Melinda Mella Rosalinda Michael Rahmadita Mimie Saputri Mira Salviana Mochammad Afifuddin Moh Dahlan Th Musa MOH ISMAIL Mohd. Hatta Mubarak Mubarak Muhammad Ali Muhammad Awal Muhammad Fajar Purnama Muhammad Fajar Purnama Muhammad Rusli M. Muhammad Trial Fiar Erawan Muhammadar Muhammadar muhdi muhdi Musafa Sabri Muttaqin Hasan Muzakiruddin Muzakiruddin Nabila Khairunnisa Wahdarohmah Nanda Febriani Mandala Nazar Muhammad Neneng Khoiriah Nesta Netri Nofri Yuhelman Nora Yulita Norfai Norfai Nosy Mayasari Novilia Novilia Nuniek Nizma Fajriyah Nur Atika Nur Fatwa Laudiu Nur Hidayat Nurazizah Nurazizah Nurfadillah Nurfadillah Nurfitria Sari Nurhidayat Nurhidayat Nurmaulida Saragi Nurudin Nurudin Nurul Auliya Nurul Fajriah Nynda Fatmawati Octarina, Nynda Fatmawati Onik Zakiyyah Pagar Pagar Pra Gemini Priskila Fransisca Haryono Putri Hilmayanti Rahmat Yunus Rahmi Auliah Rahmi Khairatul Hisan Ramadhan Wirayudha Rasmiwetti Rasmiwetti Rendra wijaya Resta Andria Putri Riko Sanjaya Rini Fitri Riska Febrilia Rita Astarina Rodiansono Rodiansono Rohini Rohini Sabirin Iskandar Safrida Safrida Sahabuddin Sahabuddin Said Nazaruddin Salmatus Sauda Samsudin Samsudin Sandra Sandra Sari Karmiyati Satria Satria Shirley Wahadamaputera Siti Fatimah Azzahra Sitizalikha Sitizalikha Sitti Maryam Sudirman Numba Sudirman Sudirman Suherman Suherman Sukma Dewi Sulaiman Sulaiman sunardi sunardi Suwandi Suwandi Syaefuddin Syaefuddin Tarkono Tarkono TATI NURHAYATI Tati Yulia Fitri Tengku Riza Zarzani N Teuku Budi Aulia Teuku Fajar Shadiq Tri Anggono Uripto Trisno Santoso Usman, Munadi Usman, Usman Vivi Yunisa Harahap Wahyu Hidayat Wardono Wardono Whindy Randa Wijayanti, Indah Oktari Yasir Nasution Yasmanijar Yasmanijar Yulia Hayati Zainal Mukmin Zaki Dayatul Akbar Zalia Muspita Zohrani - Zulfikurrahman Zulfikurrahman Zulhelmi Andika