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All Journal Prima: Jurnal Pendidikan Matematika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Al-Hikmah JURNAL MANAJEMEN AKUNTANSI (JUMSI) Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran Jurnal Pendidikan Profesi Guru
Nasution, Muhammad Iqbal
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analisis Yuridis Pengurangan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Kepada Wajib Pajak Orang Pribadi Kota Medan Nasution, Muhammad Iqbal; Ginting, Budiman; Bastari, Bastari; Barus, Utary Maharany
Jurnal Hukum dan Kemasyarakatan Al-Hikmah Vol 4, No 4 (2023): Edisi Desember 2023
Publisher : universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jhah.v4i4.8544

Abstract

Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER), Terhadap Return On Assets (ROA) Pada PT. PP London Sumatra Indonesia Tbk Periode 2016-2021 Dharma, Budi; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3718

Abstract

This study aims to learn more about how PT's Return on Assets (ROA) is affected by the Debt to Equity Ratio (DER) and Current Ratio (CR). PP London Sumatra Indonesia Tbk will also use saturated sampling to select a population sample from 2017 to 2021. Five-year financial statements' data are analyzed using multiple linear regression. According to this study, the correlation between Current Ratio and Return on Assets is -0.696, or 48.5 percent. The Obligation to Value Proportion has a relationship with a Return on Resources of 0.209 or nothing, which corresponds to an impact commitment of 4.4 percent. The Current Ratio and Debt to Equity Ratio have an effect on Return on Assets with the regression equation ROA = 32.671 – 9.063 (CR) + 51.986 (DtER), a perfect correlation of 0.875, and a contribution of 76.6%.
Aplikasi Rantai Pasok Pada Usaha Kecil Menengah Di Kota Serdang Bedagai Nasution, Muhammad Iqbal; Suci, Indriani; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3031

Abstract

This study aims to explain the supply chain used by small and medium enterprises (SMEs) in Serdang Bedagai. This research is very important because SMEs help create jobs and ultimately support large companies that drive the economic growth of the country. To be able to survive in a highly competitive business environment, SMEs need to further improve their performance through supply chain management. The research method was carried out by surveying and observing the supply chain regulations of six SMEs in Serdang Bedagai. As a result, the supply chain of SMEs in Serdang Bedagai is still traditional and has a close partnership system.
Konsep Halal Dalam Produksi Makanan Di Indonesia Amelia, Rizqa; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4256

Abstract

In Islam, Halal Food is an obligation that must be carried out because it relates to the commands of Allah SWT. This study aims to find out how the Halal concept is applied in food production in a business in Indonesia. This study uses a qualitative method, because problems related to humans are basically observational in nature. Bogdan and Taylor define qualitative methodology as a research process that produces descriptive data in the form of text or speech of people and observed behavior. This research method uses a descriptive method (Lexy Moleong, 2009). Descriptive method is a research method that seeks to describe and explain objects according to their nature. Descriptive research is usually done with the main objective. In this research, the writer wants to know what the concept of Halal is that is applied in food production in a business in Indonesia. The results of the discussion in this study are that Muslims must understand the idea of halal and haram in consumption to make ethical decisions about the food and drinks they choose to consume. consumed. Considering that the majority of Indonesia's population are Muslims who adhere to Islamic law, halal food is very important in the country. Overall, Halal cuisine is very important in Indonesia as it promotes cleanliness, health and complies with Islamic teachings, which are practiced by the majority of the country's citizens. Halal awareness is very important for everyday life, especially for Muslims. Halal is a term used to describe food, drink and other goods that comply with Islamic law.
THE EFFECTIVENESS OF DEVELOPING LOCAL CULTURE-BASED FLIPBOOK TEACHING MATERIALS TO INCREASE STUDENTS' LEARNING MOTIVATION Nasution, Muhammad Iqbal
Prima: Jurnal Pendidikan Matematika Vol 8, No 3 (2024): PRIMA : Jurnal Pendidikan Matematika
Publisher : FKIP Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/prima.v8i3.11326

Abstract

This study aims to determine the effectiveness of mathematics teaching materials in the form of flipbooks based on local culture in Percut Sei Tuan District on quadrilateral and triangle material in class VII of Pusaka Junior High School in B. Klippa village to increase students' learning motivation. This type of research is development research that refers to the Hannafin and Peck development model which consists of 3 stages, namely: the needs assessment stage, the design stage, and the development/implementation stage. After the teaching materials are declared valid, they are used in the implementation stage. Based on the measurement of learning motivation before and after using flipbook teaching materials, it can be concluded that the development of flipbook teaching materials can increase student learning motivation with an increase of 8,28% from 78.67% to 86.95%. Based on criteria for the effectiveness of teaching materials, teaching materials effective in increasing students’learning motivation because 80% of the students gave positive responses to teaching materials.
Distribusi Pasar Luar Negeri Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie; Darma, Surya; Rahman, Dedy; Suhairi, Suhairi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3651

Abstract

This study aims to find out how the distribution of foreign markets. This research is a qualitative descriptive research that explains phenomena and data and previous research, then draws conclusions from the existing problems. The purpose of research using this method is to describe the problem taken more accurately and clearly based on facts. Data collection is secondary data with journals, news, and government announcements which are analyzed and explained in the discussion. The results of this study are basically, the target of international distribution (in a broad sense) is the same as in the domestic market, namely providing products according to the product items needed by buyers in the quantity, time and condition needed with the most efficient cost possible. This target can be achieved through the use of distribution channels and management activities for the physical distribution or logistics of the company's products. However, this target is more difficult to achieve, especially for global companies because of different economic developments in each country which will affect the existence of these institutions and distribution systems in each of these countries. Furthermore, this will have an impact on the distribution strategy and the costs incurred, the different consumer behaviors in each country, especially shopping behavior, differences in the distance between one country and another which will affect logistics costs and laws and regulations, especially related to the traffic flow of goods which may vary from one country to another.
Efforts to Improve Students' Learning Outcomes in Islamic Religious Education Using the Problem Based Learning Model at SD Negeri 084081 Sibolga Harefa, Afnan Hariadi; Melati, Anggi; Nasution, Muhammad Iqbal
Jurnal Pendidikan Profesi Guru Vol. 1 No. 2 (2023): JULY 2023
Publisher : Program Studi Pendidikan Profesi Guru Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry Banda Aceh

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Abstract

This study aims to improve student learning outcomes in Islamic religious education learning by using problem based learning. This study is a classroom action research that uses four steps, namely planning, action, observation and reflection. The subjects of this study were elementary school students. The data for this study were obtained by test and observation techniques. Tests are used to measure learning outcomes and observations are used to analyze teacher and student learning activities. The data analysis technique used in this study is descriptive statistics by comparing the results obtained with indicators of research success. The results of the study indicate that problem based learning can improve student learning outcomes in Islamic religious education learning. This can be seen from the increase in the percentage of student learning completion in each cycle with details of the pre-cycle 40.19%, the first cycle 79.87% and in the second cycle increased to 86.32%. Thus, the use of problem based learning can be used as an alternative to improve student learning outcomes in Islamic religious education learning
Application of Problem-Based Learning Model to Improve Student Learning Outcomes at SD Negeri 081239 Sibolga Simatupang , Nurmalasari; Nasution, Muhammad Iqbal; Harianto
Jurnal Pendidikan Profesi Guru Vol. 1 No. 1 (2023): FEBRUARY 2023
Publisher : Program Studi Pendidikan Profesi Guru Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to improve student learning outcomes in Islamic religious education learning by using problem-based learning. This research is a classroom action research that uses four steps, namely planning, action, observation and reflection. The subject of this research is elementary school students. The data of this study was obtained by test and observation techniques. Tests are used to measure learning outcomes and observations are used to analyze the learning activities of teachers and students. The data analysis technique used in this study is descriptive statistics by comparing the results obtained with research success indicators. The results of the study show that problem-based learning can improve student learning outcomes in Islamic religious education learning. This can be seen from the increase in the percentage of student learning completeness in each cycle with a breakdown of 40.19% in the pre-cycle, 65.37% in the first cycle and 89.52% in the second cycle. Thus, the use of problem-based learning can be used as an alternative to improve student learning outcomes in Islamic religious education learning
Development Of Mathematics Learning Media Based On Macromedia Flash Nasution, Muhammad Iqbal
Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran Vol 1 No 1 (2022): Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran
Publisher : Yana Research

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Abstract

This study aims to develop mathematics learning media through macromedia flash on the material of a three-variable linear equation system in class X MA Pondok Pesantren Darul Qur'an. This study also aims to determine the practicality and effectiveness of the developed media. The teaching material presented by the researcher is a system of three-variable linear equations for class X students of MA Pondok Pesantren Darul Qur'an. The subjects in this study were students of class X MIA 3 MA Darul Qur'an Islamic Boarding School. This type of research is development research that refers to a 4D development model that is modified into 3D, namely: the definition stage, the design stage, and the develop stage. The instruments used in this study were validation sheets to measure the validity of the developed learning media, student response questionnaire sheets, teacher response questionnaire sheets, and learning outcomes tests. student. The learning media developed in this study was declared valid, based on the percentage score of eligibility by media experts, namely 75% and by material experts, namely 89% in the very feasible category. From the teacher response questionnaire data, it can also be seen that the teacher assesses the learning media as being very practical with reaching a percentage of 82.5%. And according to student responses, the learning media developed is included in the practical criteria with a percentage of 70%. The developed learning media has met the effective criteria based on the value of the hypothesis test carried out where, t count 14.12 and t table = 1.70. This shows that t count > t table (14.12 > 1.70). Based on the t-test criteria, then H0, rejected as well as accepted Ha. So the alternative hypothesis Ha which states "Development of learning media for mathematics on the subject of a linear equation system based on Macromedia Flash is effective for improving student learning outcomes in class X MA Darul Qur'an Islamic Boarding School T.P 2021- 2022" is accepted.
Co-Authors Bastari Bastari, Bastari BUDIMAN GINTING Dharma, Budi Fachrezi, Harahap Adrie Harefa, Afnan Hariadi Harianto Melati, Anggi Rahman, Dedy Rizqa Amelia, Rizqa Simatupang , Nurmalasari Siti Aisyah Suci, Indriani Suhairi Suhairi Surya Darma Utary Maharany Barus