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ANALYSIS OF AUDIT OPINION AND FINANCIAL RATIO (LIQUIDITY, SOLVENCY AND PROFITABILITY) ON PRICES SHARE WITH AUDIT DELAY AS MODERATE VARIABLES Nurhasanah, Nurhasanah; Yunina, Yunina; Indrayani, Indrayani; Meldawati, Yesi; Bustami, Bustami
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.417

Abstract

This study aims to analyze the factors that influence stock prices in companies on the Indonesia Stock Exchange with audit delay as moderating. The population in this study amounted to 780 companies. The sampling method used purposive sampling. The independent variables used are audit opinion and financial ratios, namely the ratio of liquidity, solvency, profitability and audit delay as moderating variables. The sample was taken in 2020 as many as 64. The data was processed using Moderate Regression Analysis (MRA) cross section data which was processed with the E-Views application. The results of this study are expected to contribute to adding references to science and are expected to contribute to investors in making investment decisions.
Use Of E-Learning To The Effectiveness Of Students In Coronavirus Pandemic: The Effectiveness Of Students In Coronavirus Pandemic Fiddin, Fachroh; Bustami, Bustami
EDUTEC : Journal of Education And Technology Vol. 4 No. 2 (2021): March 2021
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v4i3.160

Abstract

Abstract. This research aims to determine the effectiveness of student learning in the coastal areas of the island of Sumatra at the time of the Covid-19 virus pandemic using e-learning. The respondent is an accounting student at the state Polytechnic in Bengkalis where almost all students live in the coastal areas of the island and differ from those in urban areas. The variables examined the perception of benefits, perception of ease, and quality of service towards the use of e-learning and the effectiveness of student learning. The results showed a perception of benefits and quality of service impacting the use of e-learning and the effectiveness of student learning. While the perception of simplicity does not affect the use of e-learning and the effectiveness of student learning. The results of research using track analysis show that variable perception of benefits and quality of service affects the effectiveness of learning through the use of e-learning as a mediation variable. While the variable perception of ease has no influence on the effectiveness of student learning through the use of e-learning as a mediation variable.
HUBUNGAN KINERJA KADER KESEHATAN DENGAN KEPUASAN IBU BAYI DAN BALITA DI DESA PURWODADI WILAYAH KERJA PUSKESMAS PADANG PANYANG KABUPATEN NAGAN RAYA Anasril, Anasril; Bustami, Bustami; Maryono, Maryono
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 5 (2025): SINERGI : Jurnal Riset Ilmiah, Mei 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i5.1196

Abstract

The success of Posyandu is largely determined by the performance of cadres who are also cadres of Family Empowerment and Welfare (PKK) as well as guidance provided by the PKK mobilizing team, especially the District / City PKK mobilizing team. Problems in the implementation of Posyandu are caused, among others, by the lack of cadres, many drop-outs of cadres, passivity of Posyandu administrators because there has been no formation or resuffle of new administrators of these activities. This thesis aims to determine the relationship between the performance of health cadres and the satisfaction of mothers of infants and toddlers in Gampong Purwodadi, Kuala Pesisir District, Nagan Raya Regency in 2024. The research design used was Crossectional Study, with a sample size of 43 people. Data analysis using the chi-square test with a significance value (α = 0.05). The results showed that most mothers of infants and toddlers in Gampong Purwodadi, Padang Panyang Health Center working area, Nagan Raya Regency stated that the performance of cadres was in the good category, namely 60.5%, the level of maternal satisfaction was mostly in the satisfied category, namely 50.5%.  The results of the analysis showed that there was a relationship between the performance of cadres and the satisfaction of mothers of infants and toddlers with a p-value = 0.010. It is recommended to Health Officers at the Padang Panyang Health Center, Nagan Raya Regency to further increase support and motivation to health cadres so that services are even better.
Membangun Kesadaran Halal Bagi UMKM Melalui Sosialisasi Dan Pendampingan Sertifikasi Halal Laksamana, Rio; Bustami, Bustami; Ardelia, Aya Sofia; Mubaraq, Abd; Achmad, Achmad
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4846

Abstract

Kegiatan ini merupakan kolaborasi antara Tim PKM Fakultas Ekonomi dan Bisnis (FEB) Universitas Tanjungpura dengan LP3H Halal Center Salimah Kalimantan Barat serta PW Salimah Kalimantan Barat. Tujuan utama kegiatan ini adalah untuk meningkatkan kesadaran dan pemahaman UMKM di Kota Pontianak tentang pentingnya sertifikasi halal serta membantu mereka dalam proses pengajuan sertifikasi halal. Melalui sosialisasi yang diikuti oleh 30 peserta UMKM, kegiatan ini berhasil meningkatkan pengetahuan peserta tentang manfaat sertifikasi halal yang meliputi peningkatan daya saing usaha, perluasan akses pasar, dan peningkatan kepercayaan konsumen. Pemateri, Dr. Bustami, SE, M.Si dan Dr. Rika Wulandari, S.Si., M.Si, memberikan penjelasan yang rinci tentang konsep halal, proses pengajuan, dan persyaratan sertifikasi halal oleh LPPOM MUI. Kegiatan ini menganut anggapan keliru mengenai sertifikasi halal, sehingga peserta memiliki pandangan yang lebih jelas dan positif. Hasil kegiatan menunjukkan bahwa banyak peserta memerlukan pendampingan lebih lanjut dalam proses pengajuan sertifikasi dan informasi mengenai skema pembiayaan. Berdasarkan hasil tersebut, disarankan untuk menyediakan pendampingan program berkelanjutan, menyebarkan informasi tentang skema pembiayaan, serta menjalin kerjasama yang lebih erat dengan pemerintah dan lembaga terkait.
OPTIMALISASI SUMBER DAYA KELOMPOK SADAR WISATA PESISIR PANTAI CEMARA DI GAMPONG MATANG RAYEUK Mora, Zulkarnen; Bustami, Bustami; Rossa Indah, Dewi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4436-4444

Abstract

Kelompok sadar wisata (Pokdarwis) Matang Rayeuk PP merupakan satu kelompok masyarakat yang secara suka rela dan peduli akan keberlangsungan wisata pesisir yang ada di Desa/Gampong Matang Rayeuk PP di Kecamatan Idi Timur Kabupaten Aceh Timur. Tujuan pelaksanaan Pengabdian kepada Masyarakat berbasis produk ini adalah untuk menguatkan peran melalui pelatihan manajemen kelembagaan pada kelompok sadar wisata yang ada di Gampong Matang Rayeuk PP di Kecamatan Idi Timur agar terwujudnya desa/ gampong wisata mandiri. Pelatihan ini telah dilaksanakan di lokasi Pantai Cemara Gampong Matang Rayeuk PP, Kecamatan Idi Timur Kabupaten Aceh Timur dengan durasi pelatihan selama 3 hari dan melibatkan 10 orang anggota masyarakat yang tergabung dalam kelompok sadar wisata Matang Rayeuk PP setempat. Metode pelaksanaan pelatihan yaitu dengan pendekatan Participatory Action Research (PAR) yang menekankan pada peran aktif seluruh peserta yang terlibat terutama dalam bidang penguasaan manajemen lembaga dan kemampuan pelayanan/ hospitality pokdarwis. Luaran dalam pelaksanaan Pengabdian ini adalah meningkatnya pengetahuan/ pemahaman manajemen kelembagaan pokdarwis dan dapat memberikan pelayanan yang lebih berkualitas kepada kepada wisatawan local dan mancanegara.
OPTIMALISASI PEMBIAYAAN MIKRO SYARIAH: STRATEGI PEMBERDAYAAN TABUNG BAITULMAL SARAWAK MALAYSIA DALAM PENGEMBANGAN UMKM Arminingsih, Diah; Bustami, Bustami; Amalia, Sisi; Luthfi, Faishol; Taufik, M. Iman; Supriaman, Supriaman; Liana, Intan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26332

Abstract

Pembiayaan mikro syariah menjadi perhatian utama dalam mengakselerasi pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai pendorong ekonomi lokal. Kegiatan ini bertujuan untuk mengeksplorasi dan mengusulkan strategi optimalisasi pembiayaan mikro syariah pada Tabung Baitulmal Sarawak Malaysia untuk mendukung pengembangan UMKM. Studi ini akan menggunakan pendekatan observasi dan FGD (Forum Group Discussion) dengan instansi terkait. Hasil Kegiatan menjelaskan bahwa Tabung Baitulmal Sarawak Malaysia (TBS) telah berkembang dengan pesat. Pembiayaan yang dilakukan kepada UMKM terlaksana dengan sangat baik tetapi kemajuan tersebut merupakan suatu langkah awal. TBS dapat mencapai cakupan yang lebih luas melalui pemberdayaan UMKM di negara lain.
Ramadan Peduli: Gerakan Berbagi Kepada Masyarakat di Sekitar Kampus Sarmigi, Elex; Azhar, Azhar; Putra, Eka; Bustami, Yuserizal; Harahap, Samsul Bahry; Syamsarina, Syamsarina; Wahyuni, Endah Sri; Nilda, Elvi; Sumanti, Eva; Bustami, Bustami; Desiana, Desiana
RUANG KOMUNITAS: Jurnal Pengabdian Masyarakat Vol 3 No 2 (2025): Ruang Komunitas: Jurnal Pengabdian Masyarakat
Publisher : Program Studi Ilmu Politik bekerjasama Program Studi Hubungan Internasional, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/rkjpm.v3i2.59869

Abstract

Ramadan merupakan bulan yang penuh berkah dan menjadi momentum bagi umat Islam untuk meningkatkan ibadah serta kepedulian sosial. Program "Ramadan Peduli: Gerakan Berbagi kepada Masyarakat di Sekitar Kampus" dirancang sebagai bentuk implementasi nilai-nilai Islam dalam kehidupan sosial, khususnya dalam membantu masyarakat kurang mampu di sekitar kampus. Program ini bertujuan untuk menumbuhkan empati dan kepedulian sosial di kalangan mahasiswa dan civitas akademika melalui berbagai kegiatan berbagi, seperti pembagian paket sembako, takjil, makanan berbuka, serta santunan kepada anak yatim dan kaum dhuafa. Selain itu, program ini juga berorientasi pada edukasi masyarakat mengenai pentingnya gotong royong dan kepedulian sosial. Dengan demikian, program ini diharapkan dapat memberikan kontribusi nyata dalam meningkatkan kesejahteraan masyarakat serta memperkuat hubungan antara kampus dan lingkungan sekitarnya.
Clustering the Distribution of COVID-19 in Aceh Province Using the Fuzzy C-Means Algorithm Nurdin, Nurdin; Fitriani, Suci; Yunizar, Zara; Bustami, Bustami
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 6, No 3 (2022): July
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v6i3.8576

Abstract

COVID-19 is a virus that attacks the respiratory system in humans and spreads rapidly. The government has taken various ways to reduce the rate of transmission of COVID-19, including by providing a COVID-19 information center that can be accessed by anyone, but there is no grouping of regional zones with high to low COVID-19 cases. Therefore, a clustering process system for the spread of COVID-19 is needed so that it is able to provide information on clusters of COVID-19 distribution areas in Aceh with the highest case zone (red zone), medium case zone (yellow zone), and low case zone (green zone). The steps carried out in this study using the Fuzzy C-Means Algorithm are collecting data (input data), conducting the clustering process (determining the number of clusters, weighting rank, maximum iteration and epsilon), displaying clustering results. In this study, the authors collected COVID-19 data from 23 districts/cities in Aceh using 6 variables consisting of confirmed, in care, healed, died, suspected, and probable. The results of the clustering study on the spread of COVID-19 are as follows: One district/city in cluster 1 (red zone), the four districts/cities in cluster 2 (yellow zone), eighteen districts/cities in cluster 3 (green zone). Based on the results of this study, the Fuzzy C-Means Algorithm can be used and applied properly in clustering the spread of COVID-19 in the Province of Aceh. 
THE INFLUENCE OF FINANCIAL LITERACY AND RELIGIOSITY ON THE CONSUMPTIVE BEHAVIOR OF SHARIA ECONOMICS STUDENTS OF KERINCI STATE ISLAMIC INSTITUTE Anggraini, Selia; Syarif, Dafiar; Bustami, Bustami
Asian Journal of Islamic Economic Studies Vol. 1 No. 2 (2024): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v1i2.3964

Abstract

This research aims to determine the influence of literacy and religiosity on the consumptive behavior of sharia economics students. The type of research used is quantitative research. The sample used a random sampling technique with a sample size of 80 people. Testing uses Multiple Linear Regression Analysis. The results show that financial literacy has a significant influence on consumer behavior. Religiosity has a significant influence on consumer behavior. Financial literacy and religiosity have a simultaneous influence on the consumptive behavior variable of sharia economics students at IAIN Kerinci. From the results of the F test, the significance value obtained from the F test for variable Y was 0.000 < 0.05, and the Fcount and Ftable values ​​were 14,180 > 3.12. From the results of the R Square test, the coefficient of determination was obtained, namely 0.269, which means that the independent variables, namely financial literacy and religiosity, were influenced by the dependent variable, namely the consumptive behavior of sharia economics students at IAIN Kerinci, amounting to 0.269 or 26.9%. The remainder was 0.741 or 74.1%. which is influenced by other variables not examined in this research.
THE EFFECT OF LOCATION, PRICE, AND PRODUCT QUALITY ON CONSUMER PURCHASE DECISIONS AT d’BestO IN SUNGAI PENUH CITY Wahyuni, Endah Sri; Bustami, Alek Wissalam; Sumanti, Eva; Putra, Eka; Harahap, Samsul Bahry; Bustami, Bustami
Asian Journal of Islamic Economic Studies Vol. 2 No. 2 (2025): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v2i2.6089

Abstract

This study aims to determine the effect of Location, Price and Product Quality on d’BestO Purchasing Decisions in Sungai Penuh City. The population in this study were d’BestO consumers in Sungai Penuh City. The sample in the study was taken using a non probability technique using the accidental sampling method. Data analysis in this study used the SPSS 26 program. The results of the analysis and discussion showed that the location variable did not have a significant effect on purchasing decisions, price had a significant effect on purchasing decisions and the product quality variable did not have a significant effect on purchasing decisions and location, price and product quality had a significant effect on purchasing decisions at d'BestO in Sungai Penuh City.
Co-Authors Abd Mubaraq, S.E.,Sy. M.A Achmad Achmad Adhi Yuniarto Ahmad Farhan, Ahmad Aidilof , Hafizh Al Kautsar Aidilof, Hafizh Al Kausar Ainal Mardhiah Alfyansyah, Gusti Alhamidiy, Abdillah Nur Ali Masduqi Alkafi, Alkafi Amalia, Sisi Amiruddin Amiruddin anasril, anasril Anggi Desviana Siregar Desviana Siregar, Anggi Desviana Siregar Desviana Anggraini, Selia Apriyani, Firli Mai Ardelia, Aya Sofia Aris Munandar Arminingsih, Diah Asmirayani Asmirayani Asmirayani, Asmirayani Auliaurrahman, Auliaurrahman Azhar Azhar Azrai Putra Barumun Daulay Azzahra, Dea Bagas Wahyu Adhi, Bagas Wahyu Baharuddin Baharuddin Bancin, Udurta Bustami, Alek Wissalam Bustami, Yuserizal Custer, Jhonny Cut Farida Aryani Dea Azzahra Desiana Desiana, Desiana Dewiyani, Evi Dwi Kurniawan, Dwi Eka Putra Ekajaya, Candra Endah Sri Wahyuni Endang Susilawati Fadlisyah Fadlisyah Fahrul Rozi Siregar Faishol Luthfi Fajriana, Fajriana Fasdarsyah Fasdarsyah Fatika, Dian Fiasari, Fiasari Fiddin, Fachroh Gusti Alfyansyah Gusti Alfyansyah Hafidh Rafif, Teuku Muhammad Hakim, Kurniawati Halimatussakdiah Halimatussakdiah Hanum, Nisrina Harahap, Elly Wanisyah Harahap, Ilham Taruna Harahap, Samsul Bahry Harun, Muhazar Hasan Sazali Herlambang, Tri Mulyono Ikhlas, Nur ilham - sahputra INDRAYANI INDRAYANI Irma Mauliza Iskandar, Fahra Azzahra Ismail Ismail Joko Santoso Jufrizal Jufrizal Junita, Dini Jurisman Amin Karimullah Karimullah Katimin, Katimin Kautsar, Hafizh Al Khairunnisak Khairunnisak, Khairunnisak Kholil, Syukur Lahmuddin Lubis Laksamana, Rio Lenny Hasan, Henny Sjafitri, Nelharosma, Liana, Intan Lidya Rosnita Luthfiah, Moulana M Fauzan Mahabbati, Suci Maharani, Silfa Mailin, Mailin Maryono Maryono Maulidi Maulidi Mauliza, Irma Meldawati, Yesi Miftahul Jannah Mubaraq, Abd Muhammad Fajri Muhammad Fauzan Muhammad Fikry Muhammad Hutomi MUHAMMAD KOSIM, MUHAMMAD Muhammad Muhammad Muhammad Muhammad Muhammad Yani, Muhammad Mukhlish Muhammad Nur Mukti Qamal Mulyani, Tasya Munirul Ula Murni, Mayang Mutammimul Ula Muthmainnah Muthmainnah Mu’arrif, Zul Ihsan Najah, Nyayu Siti Hidayatun Nastasya, Widia NELI SUSANTI, NELI Ngadimin Ngadimin Nilda, Elvi Nisa, Cut Chairun Nur Hasanah Nurdin Nurdin Nurhasanah Nurhasanah Nurhayani, Melda Vitry Nyak Arief, Teuku Okataria, Welan Pramadani, Kendra Putra Barumun Daulay, Azrai Putri, Dea Rizka Amanda Putri, Mia Yolanda Utami Putri, Rahmatillah Dwi Rahmah Hayati Rahmiati Rahmiati Ravico Ravico, Ravico Razi, Ar Rian Diana Ridhwan Ridhwan, Ridhwan Ridwan, Ridwan Rimin Rini Fitriani Rini Meiyanti Risa Marta Yati Risawandi, Risawandi Rizal Rizal Rizal S.Si., M.IT, Rizal Rizki Putri Ramadhani, Rizki Putri Rizki, Agus Maula Rossa Indah, Dewi Rosyanne Kushargina Rozzi Kesuma Dinata RR. Ella Evrita Hestiandari Rusdi Rusdi Safri, Hayanuddin Said Fadlan Anshari Sakdah, Nurul Salhan, Susi Samosir, Dini Kairiyah Samosir, Hasrat Efendi Sari, Efti Novita Sayed Fachrurrazi Senda, Tito Afwi Sepris Yonaldi, Sepris Yonaldi Setyarini Soemadi, Dian Shayravi Shayravi Shayravi, Shayravi Siregar, Fahrul Rozi Siti Nurhaliza Siti Sahara Suci Fitriani, Suci Suharyon, Suharyon Sujacka Retno Sumanti, Eva Supriaman, Supriaman Suryana Suryana Suryana Suryana Susyanti Susyanti, Susyanti Syafruddin Nurdin syah, Fadli Syahbudi, Syahbudi Syahputra, M Oriza Syahrial, Dopa Syammaun, Tamalkhani Syamsarina, Syamsarina Syarif, Dafiar Syibral Malasyi syukrawati, syukrawati T.M. Rafsanjani Taufik, M. Iman Teuku Mudi Hafli Tiara, Tiara Tri Mulyono Tri Mulyono H, Khairunnisak Utama, Lalu Juntra Yacoub, Yarlina Yanti, Meyi Yesy Afrillia Yulia Fitri Yunianto, Andi Eka Yunina Yunina Zainal Arifin Zara Yunizar Zubir, Zubir Zuleha, Zuleha Zulkarnen Mora, Zulkarnen Zulmi, Syafriade