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All Journal ILMU KELAUTAN: Indonesian Journal of Marine Sciences Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Informatika dan Teknik Elektro Terapan Jurnal Tamaddun al-Afkar, Journal For Islamic Studies Jurnal Kesehatan Medika Saintika JURNAL EDUCATION AND DEVELOPMENT Digital Zone: Jurnal Teknologi Informasi dan Komunikasi Jurnal Hilirisasi IPTEKS (JHI) Jambura History and Culture Journal Jurnal Ilmiah Maju Ganesha Law Review Jurnal Insan Farmasi Indonesia Jurnal Ilmiah Wahana Pendidikan Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Indonesia Accounting Research Journal Electrician : Jurnal Rekayasa dan Teknologi Elektro Deposisi: Jurnal Publikasi Ilmu Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pendidikan Sosial Indonesia ENCOMMUNICATION: Journal of Communication Studies Jurnal Al-Maun Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Riset Teknik Komputer Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Scinary : Science of Information and Library
muhammad fikri
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Urgensi Penerapan Tes Insolvensi Atas Perusahaan Yang Akan Diputus Pailit Andriyanto Adhi Nugroho; Guna Gerhat Sinaga; Muhammad Fikri; Azareel Sulistiyanto Jusuf; Natasya Fhadyah Azzahra; Adira Mutiara Jasmine
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 1 No. 4 (2023): Desember : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v1i4.1810

Abstract

In the law embodied in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, there isn't a requirement stipulating that a debtor must be declared unable (insolvent) to pay their debts through an insolvency test as a condition to determine their bankruptcy status or not. Instead, the debtor's bankruptcy status is established by proving that the debtor has a minimum of 2 (two) creditors, has failed to pay at least 1 (one) due and collectible debt. The absence of insolvency testing as a bankruptcy criterion in Indonesia could lead to companies that are actually capable of fulfilling their obligations being considered bankrupt because they meet the bankruptcy requirements in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations regulates the requirements for bankruptcy. This has the potential for significant impact, even reducing the confidence of foreign investors to invest in Indonesia. This research employs a normative legal approach. The data source utilized in this study comprises secondary data obtained through the analysis of existing literature or documents. The results of insolvency testing, determining whether a company is categorized as insolvent or not, provide an opportunity for solvent debtors to prove that they have sufficient assets to settle debts to multiple creditors. This gives debtors the chance to rebuild their businesses. Therefore, the implementation of insolvency test in a company plays a role in saving solvent debtors from bankruptcy petitions filed by creditors.
Impact of Liquidity and Solvency Ratios on Financial Performance: A Comprehensive Analysis Muhammad Fikri; Anisa Putri Yolanda
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research delves into the critical analysis of liquidity and solvency ratios and their profound impact on a company's financial performance. The study seeks to explore the relationship between these ratios and their influence on short-term liquidity and long-term solvency, ultimately contributing to decision-making processes for businesses and investors. Through a quantitative approach and cross-sectional design, the research evaluates data sourced from financial statements, annual reports, and databases. It employs statistical techniques, including correlation analysis and regression models, to interpret the relationships between liquidity and solvency ratios and financial indicators. The research also uncovers industry-specific variations in these ratios to provide tailored insights for various sectors. The findings highlight the significance of these ratios in assessing a company's financial health. Strong liquidity ratios, such as the current and quick ratios, were associated with improved short-term financial stability. Simultaneously, lower debt-to-equity ratios and higher interest coverage ratios signaled stronger long-term financial stability. These interrelated ratios were crucial for both businesses and investors, guiding strategic financial planning, risk management, and investment decisions. The practical implications of these findings demonstrate the significance of maintaining balanced liquidity and solvency positions. These insights provide practical guidance for businesses in formulating financial strategies, managing risks, and enhancing investor confidence. For investors, the findings empower more informed decision-making, fostering risk assessment and portfolio diversification. Overall, this research contributes significantly to the field of financial analysis, offering practical implications for businesses and investors. The implications of liquidity and solvency ratios are instrumental in shaping the financial landscape, allowing for more informed, resilient, and strategic decision-making processes for stakeholders in the financial sphere.
RUANG LINGKUP PERLINDUNGAN DATA PRIBADI: KAJIAN HUKUM POSISTIF INDONESIA Muhammad Fikri; Shelvi Rusdiana
Ganesha Law Review Vol 5 No 1 (2023): May
Publisher : Program Studi Ilmu Hukum, Jurusan Hukum dan Kewarganegaraan, Fakultas Hukum dan Ilmu Sosial, Universitas Pendidikan Ganesha

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Abstract

The escalation of technology use in various lines of human life poses a new challenge to efforts to protect privacy and personal data in Indonesia. In addition, changes in procedures for collecting, managing, and disseminating data are developing very quickly, from the manual stage to the digitization movement. However, the increase in technological literacy rates has backfired for digital users due to the spike in cases of personal data leakage reaching 143% in 2022. In order to answer this phenomenon, the presence of law becomes the master key in providing personal data protection for users, either preventively or repressively. The focus of his research refers to the substance of Law Number 11 of 2008 or Law Number 19 of 2016 concerning Information and Electronic Transactions, hereinafter referred to as the ITE Law, and Civil Law as a form of national legal pluralism. Not only that, ownership of personal data can also be equated as material rights because of the droit de suite principle. With this material right, if an unlawful act (PMH) occurs as Article 1365 of the Civil Code, compensation can be demanded for the mistake. Furthermore, the purpose of this study is to analyze and understand how the perspective of Civil Law and the ITE Law regarding the protection of personal data in Indonesia. Then, the research method used is the normative juridical research method with various secondary data through the statute approach, conceptual approach, and analytical approach.
Comparative Study of Inheritance Division According to Munawir Sjadzali and Quraish Shihab Azhari, Ihsan; Fahrul Razi; Muhammad Fikri; Aminulloh
al-Afkar, Journal For Islamic Studies Vol. 7 No. 2 (2024)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v7i2.1257

Abstract

Basically Islamic law stipulates that the share of a son's inheritance is twice that of a woman's, but the law came down to where in the classical and medieval periods the role of women in the household only revolved around the well, mattress, and kitchen. In contrast to today, where the role of women already has the same rights and obligations in running life in a family. So that contemporary scholars perform ijtihad by relating Islamic law to modern times. The purpose of this study was to find out how comparative the distribution of inheritance according to Munawir Sjadzali and M. Quraish Shihab. This research article uses the librray research method with a descriptive qualitative approach. The results of the study explained the provisions for the distribution of inheritance according to the opinion of Munawir Sjadzali and Quraish Shihab according to a progressive legal perspective, looking at the development of human life itself by adjusting the division of inheritance to 1: 1 by looking at the role roles between women and men who were equal, marriage activities that were dowry in the form of money and gold turned into a set of prayer tools, is a dynamic division with the development of life In this modern-day society, the morals of humanity are put forward for human welfare and happiness in the distribution of inheritance.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SPREI SLEEP LITE DI ACE HARDWARE ICON MALL GRESIK. Muhammad Fikri; Joko Samboro
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i5.2501

Abstract

Penelitian menggunakan metode penelitian kuantitatif dengan dua variabel bebas Kualitas Produk (X1) dan Hardware (X2) serta variabel terikat keputusan pembelian (Y). Penelitian ini menggunakan metode pengumpulan data penyebaran kuesioner terhadap 100 responden. Teknik sampling yang digunakan yaitu purposive sampling. Teknik analisa data yang digunakan adalah uji regresi linier berganda, koefisien determinasi dan uji hipotesis. Hasil persamaan regresi menyatakan Kualitas Produk dan Harga secara parsial berpengaruh positif terhadap Keputusan Pembelian. Dari hasil penelitian ini disarankan agar Ace Hardware dapat meningkatkan kualitas yang lebih tinggi dengan memiliki harga ekonomis dengan built quality yang sama bagusnya dengan produk Sprei sebelumnya, Ace Hardware sebaiknya bekerja sama dengan public figure dengan menciptakan produk dengan edisi terbatas, dan menggunakan iklan sebagai media promosinya sehingga konsumen dapat memperoleh informasi mengenai Sprei Sleep lite melalui media sosial maupun media massa.
Analisis Perlindungan Hukum Terhadap Mata Uang Digital Di Indonesia (Studi Kasus Penipuan Investasi Kripto Bitmex 10% Konsisten) Faizal Ar-Rahman; Muhammad Fikri; Vernandito Tampubolon; Dwi Desi Yayi Tarina
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12577636

Abstract

Dengan kemajuan teknologi saat ini, uang digital atau cryptocurrency sekarang digunakan sebagai investasi oleh orang-orang di seluruh dunia. Mengingat hal tersebut, untuk memberikan perlindungan hukum kepada para investor dan memberikan kepastian hukum apabila terjadi sengketa, pemerintah mengeluarkan Peraturan Bappebti Nomor 5 Tahun 2019 yang mengatur Persyaratan Teknis Dalam Pelaksanaan Pasar Fisik Aset Kripto (Crypto Asset) di Bursa Berjangka. Penelitian ini bertujuan untuk menganalisis perlindungan hukum bagi korban penipuan mata uang digital di Indonesia, sambil juga mengkaji tindakan hukum yang dapat diambil dalam kasus sengketa yang mungkin timbul dalam kontesk investasi mata uang digital. Studi ini menggunakan pendekatan hukum normatif dengan porsi analisis pada peraturan dan aspek konseptual. Hasil kajian menunjukkan bahwa kendati tidak ada undang-undang khusus yang mengatur penipuan mata uang digital, terdapat regulasi atau ketentuan hukum yang bisa digunakan untuk mengajukan tuntutan terhadap orang yang melakukan penipuan, sebagaimana yang diatur dalam Pasal 378 KUHP. Dalam menyelesaikan perselisihan, metode penyelesaian di luar pengadilan dan arbitrase dapat diterapkan melalui Badan Arbitrase Perdagangan Berjangka Komoditi (BAKTI).
Perubahan Pola Konsumsi Dan Gaya Hidup Masyarakat Indonesia Di Era Digital Muhammad Fikri; Ahmad Junaidi
Jurnal Pendidikan Sosial Indonesia Vol. 2 No. 1 (2024): Jurnal Pendidikan Sosial Indonesia
Publisher : CV. Yazri Aksara Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62238/jupsi.v2i1.139

Abstract

Penelitian ini mengkaji dampak era digital terhadap pola konsumsi, gaya hidup, dan pendidikan masyarakat Indonesia. Temuan menunjukkan bahwa e-commerce dan media sosial menjadi pendorong utama perubahan, menawarkan kenyamanan dan aksesibilitas, namun juga memunculkan tantangan seperti konsumtivisme, individualisme, dan kesenjangan digital. Dalam konteks pendidikan, pembelajaran daring memberikan fleksibilitas tetapi menghadapi ketimpangan infrastruktur. Kesimpulan penelitian menegaskan perlunya literasi digital untuk memitigasi dampak negatif dan memanfaatkan peluang dari transformasi digital. Implikasi praktis mencakup kebijakan pemerataan akses teknologi dan edukasi digital yang inklusif. Penelitian ini memberikan wawasan baru tentang dinamika gaya hidup era digital dan merekomendasikan pendekatan multidisiplin dalam penelitian lanjutan
ANALISIS IMPLEMENTASI SAK EMKM PADA KEDAI KANETAH COFFEE Khotimah, Khusnul; Anisa Dwi Nurfajriah; Muhammad Fikri; Rimi Gusliana Mais
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.5342

Abstract

Penerapan SAK-EMKM memberikan banyak kemudahan bagi perusahaan kecil seperti Usaha Mikro, Kecil dan Menengah (UMKM) dengan ketentuan pelaporan yang lebih kompleks. Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM dalam penyajian laporan keuangan pada UMKM Kanetah Coffee. Penelitian ini menggunakan pendekatan deskriptif. Teknik analisis yang digunakan adalah reduksi informasi, penyajian data dan penarikan kesimpulan. Hasil dari penelitian ini adalah UMKM belum menyusun laporan keuangan sesuai dengan SAK EMKM sehingga perlunya adanya pendampingan lebih lanjut dalam penyusunan laporan keuangannya.
Program Belajar Mengaji Al – Quran dalam Meningkatkan Pemahaman Makhrojul Huruf dan Tajwid Pada Anak di Dusun 1 Desa Riak Siabun I Kecamatan Sukaraja Kabupaten Seluma H Makmur; Arsyah Salsabilla; Putri Surya Anita; Doci Nurmartha; Gita Arra Hervina; Rina Anjar Wati; Fadila Lesi Sasri; Muhammad Fikri; Muhammad Syahril Sodiqin; Nanda Afriandi
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 1 No. 3 (2024): September : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kes
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v1i3.467

Abstract

This research aims to evaluate the effectiveness of the Al-Qur'an learning program implemented in Dusun 1, Riak Siabun I Village. The focus of this research is to assess how the program can improve children's understanding of makhrojul letters and tajwid, as well as identifying factors factors that influence the success or obstacles in its implementation. This method of service is a persuasive method for study participants. The use of this method is considered suitable for subtly inviting or encouraging the general public to take part in an activity. The results of this research show that there are several children who have not mastered the pronunciation of the letters of the Koran and recitation of the Koran well. Apart from that, in this village there is still a lack of facilities and infrastructure as well as teaching staff for Al-Qur'an learning. Based on these findings, we then held a learning program to recite the Koran to improve the understanding of makhrojul letters and tajwid among children in hamlet 1, Riak Sibun 1 village, Sukaraja sub-district, Seluma district.
Pengaruh Kepemilikan Manajerial, Leverage, Finansial Distress, Dan Ukuran Perusahaan Muhammad Fikri; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; mas Kismanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.383 KB) | DOI: 10.30640/digital.v1i3.430

Abstract

This study aims to determine the effect of managerial ownership, leverage, financial distress, and company size on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study are all companies belonging to the transportation sector in from 2017 to 2021. The total population of 25 companies using the purposive sampling method obtained 12 samples of companies that met the criteria, with a total of 60 data observations. This study used panel data regression analysis with the help of the eviews9 program. The results of the study concluded that managerial ownership had a significant negative effect on accounting conservatism with a significance value of 0.6398, leverage had a significant negative effect on accounting conservatism with a significance value of 0.3907, financial distress had a significant effect on conservatism with a significance value of 0.0000 and firm size negative effect on accounting conservatism with a significance value of 0.1420 .
Co-Authors Abbas, Dirvi Surya Abid Aprialdi Ade Suryanda Adira Mutiara Jasmine Agung Wibowo Ardiyanta Surbakti Ahmad Junaidi Ajimiliansyah Ajimiliansyah Aminulloh Aminuyati Amri Amir Andriyanto Adhi Nugroho Anisa Dwi Nurfajriah Anisa Putri Yolanda Anna Khumaira Sari Aprianti Lubis Arsyah Salsabilla Aulia Rahman Awansah Azareel Sulistiyanto Jusuf Azhari, Ihsan Bagas Muhammad Husain Davit Rahmadhan Desniar - - Doci Nurmartha Dwi Desi Yayi Tarina Entin Oktantia Safitri Erdianto Erdianto Erni Achmad Fadhiil Ahmadi Fadila Lesi Sasri Fahrul Razi Fahrur Riza P. Fahrur Riza Priyana Faizal Ar-Rahman Fanni Jessica Fasahati Laiya Febrianti, Dwi Rizki Fikarlin Ndruru Geri Rizki Ramadani Gita Arra Hervina Glori Pesta Pince Sitorus Guna Gerhat Sinaga Guntur Alam Gustina Erlianti H Makmur Hafidza Zia Handayani, Lestari Handayani Hesty Ervianni Zulaecha Irwan Putra Ndruru Jaka Rapino Joko Samboro Khawarizmi, Muhammad Nur khusnul khotimah M. Nur Khawarizmi M. Rizky Ismail mas Kismanah Muhammad Farras Muhammad Syahril Sodiqin Muhammad Zaki Ananda Nadiyatul Faizah Nanda Afriandi Natasya Fhadyah Azzahra Pepi Putri Utami Pratama Halim Putri Surya Anita Rahmatul Ulya Ramadhani, Siti Refo Elfianza Rena Rahmani Rido Syahputra Rimi Gusliana Mais Rina Anjar Wati Rizkima Akbar S. Rizkima Akbar Setiawan Roziana Ariffin Rusydi, Muhammad Ilhamdi Sefti Adelia Elian Shelvi Rusdiana Shir Li Wang Sumayyah Dzulkifly Syaoki, Muhammad Syarifuddin TATI NURHAYATI Tedi Rizki Theam Foo Ng Ubaidah Ulfiyah Mei Vernandito Tampubolon Yulanda Nurul Fadhila