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Fauzan
Sekolah Tinggi Agama Islam Jamiatut Tarbiyah Lhoksukon Aceh Utara
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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syari’ah Di Indonesia Tahun 2019-2023 Nadia Rahmati; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7158

Abstract

This research aims to determine the influence of the board of commissioners, audit committee and board of directors on the financial performance of Islamic commercial banks in Indonesia in 2019-2023. This type of research is quantitative research. By taking data from the financial reports and annual reports of each Islamic commercial bank for 2019-2023. The sampling method used purposive sampling with a total of 54 from 2019-2023. This research uses multiple regression analysis. The results of this research show that the audit committee has an influence on financial performance. Meanwhile, the board of commissioners and board of directors have no effect on financial performance.
Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Rizky Aprilia; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7211

Abstract

Financial Distress or financial difficulties are financial conditions in a company that are in trouble, crisis, or unhealthy before the company goes bankrupt. Financial can occur because a company fails or is unable to fulfill debtor obligations due to a lack or insufficient funds to run its business anymore. This study aims to see whether or not there is an influence of profitability, liquidity, and leverage on transportation companies listed on the Indonesia Stock Exchange from 2019 to 2022. The population used in this study were transportation and logistics companies listed on the Indonesia Stock Exchange as many as 37 companies. This study uses a purposive sampling method in sampling. The number of samples obtained was 21 companies in the observation period. The method in this study is by indirect observation by collecting data on the annual financial reports of transportation companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The analysis technique used in this study is multiple linear regression analysis. The results of the study show that the profitability, liquidity and leverage ratios have an effect on financial distress. This shows that the high and low ratios of profitability, liquidity, and leverage can affect financial distress in transportation companies listed on the Indonesia Stock Exchange.
Pengaruh Komisaris Independen, Komite Audit, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclycal yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hanif Bima Hanggara; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7893

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and intellectual capital on financial performance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a descriptive quantitative method with secondary data obtained from annual and financial reports. The sample consisted of 165 data points selected using a purposive sampling method. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results show that independent commissioners do not have a significant effect on financial performance. Meanwhile, audit committees and intellectual capital have a negative and significant effect on financial performance. These findings imply that strengthening the role of the audit committee and optimizing intellectual capital management are crucial for enhancing corporate financial performance.
Analisis Pengaruh Kualitas Audit, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melianis Yuli Purmalita; Fauzan
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1185

Abstract

This study aims to examine the influence of audit quality, capital structure, and firm size on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used in this study is purposive sampling. The data used are secondary data, consisting of annual reports obtained from companies over the four-year period. The data analysis method employed in this study is multiple linear regression analysis. Based on the results of the model feasibility test, the regression model produced is feasible and can be used for further analysis. The results of this study indicate that the significance value of 0.015, which means audit quality significantly affects firm value. The regression coefficient value for capital structure is -0.376 with a significance value of 0.012, indicating that capital structure significantly influences firm value, although the regression coefficient does not positively affect firm value. The coefficient value for firm size is 0.209 with a significance value of 0.122, indicating that firm size partially does not significantly influence firm value, although the regression coefficient positively affects firm value.
Sistem Pengendali Lingkungan Pertanian Dengan Wireless Sensor Network Untuk Mengoptimalkan Budidaya Hidroponik Putra, Fauzan Prasetyo Eka; Fauzan; Syirofi; Mursidi, Moh; Wahid, Durrohman; Nuraini, Alief
Digital Transformation Technology Vol. 3 No. 2 (2023): Artikel Periode September 2023
Publisher : Information Technology and Science(ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/digitech.v3i2.3461

Abstract

Sistem pengendali lingkungan pertanian berbasis jaringan sensor nirkabel (WSN) merupakan inovasi penting untuk meningkatkan efisiensi dan keberlanjutan budidaya hidroponik. Dengan kemampuan pengumpulan dan analisis data lingkungan secara real-time, sistem ini memberikan solusi  canggih untuk memantau dan mengendalikan kondisi pertanian secara lebih efektif.. Keunggulan ini memungkinkan  kontrol otomatis terhadap parameter pertanian seperti suhu, kelembapan, tingkat nutrisi, dan faktor lingkungan lainnya. Hal ini memungkinkan sistem  merespon perubahan lingkungan dengan cepat dan mengoptimalkan kondisi pertanian untuk meningkatkan produktivitas dan kualitas tanaman hidroponik. Teknologi WSN yang digunakan dalam sistem ini berperan penting dalam mengurangi respon tertunda terhadap perubahan lingkungan. Sensor yang ditempatkan di seluruh area budidaya hidroponik terus mengumpulkan data, memastikan selalu mendapatkan informasi terkini. Antarmuka pengguna grafis sistem yang  intuitif memfasilitasi penggunaan jarak jauh, memungkinkan petani  memantau dan mengendalikan kondisi pertanian tanpa harus berada di lokasi. Selain itu, dengan penggunaan teknologi WSN  mengurangi konsumsi sumber daya, yang menjadikan sistem ini sebagai solusi yang efisien dan berkelanjutan dalam budidaya pertanian. Sistem pengendalian lingkungan pertanian berbasis WSN ini tidak hanya fokus pada peningkatan efisiensi tetapi juga berkontribusi terhadap pertanian berkelanjutan dengan mengoptimalkan budidaya hidroponik. Keberlanjutan ini dicapai melalui penggunaan teknologi untuk mencapai efisiensi maksimum dalam penggunaan sumber daya dan mengurangi dampak lingkungan.
PEMBELAJARAN BAHASA INDONESIA DI SD/MI Ahmad Irfan; Fauzan; Nurfitria
JOEL: Journal of Educational and Language Research Vol. 3 No. 6: Januari 2024
Publisher : Bajang Institute

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

Abstract

Pembalajaran Bahasa Indonesia merupakan adalah pembelajaran di dalam jenjang sekolah dasar itu menerapkan berbasis teks.Teks merupakan ungakapan pemikiran manusia yang lengkap dan di dalamnya memiliki situasi dan konteks.Pelaksanaan pembelajaran menggunakan pendekatan saintifik dengan model yang sesuai . Ketarapan KD dalam kelompoik K1 dan K2 ditentukan dalam ketaerampilan KD dalam kelompok K3 dan K4. Bahasa hendaknya dipandang sebagai teks,bukan semata- mata kumpulan kata atau kaidah kebahasaan.Bahasa bersifat fungsional artinya penggunaan bahasa tidak dapat dipisahkan dari konteks karena bentuik bahasa yang digunakan mencermiknkan ide,nilai ,sikap,dan ideologi pemakai/penggunanya
ANALISIS SELF ASSESMENT SYSTEM, OFFICIAL ASSESSMENT SYSTEM DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Octavia Rosa Indriana; Fauzan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18375

Abstract

This study aims to find out how formal taxpayer compliance is impacted by the official assessment, withheld assessment, and self-assessment methods, as well as any potential roadblocks. This study used primary data as its data type. By selecting 100 respondents from the general public, the data was collected directly from taxpayers who were registered at the Karanganyar Pratama Tax Office (KPP Pratama Karanganyar). Convenience sampling was the sampling method employed. The study's data source was a questionnaire that was distributed to individual taxpayers who were enrolled at the Karanganyar Pratama Tax Office. The scores for every indicator variable were also included in the questionnaire. The findings of this study corroborate those of Endang's (2017) investigation, which found that as trust is the foundation of an activity, it is one of the most crucial factors for tax officials to take into account when trying to improve taxpayer compliance. If taxpayers think that tax authorities are opportunistic or self-serving, they will be unwilling to pay taxes. According to the author's research, the previous multiple linear analysis results produced a constant value of 2.88 with positive parameters, meaning that the compliance variable's value would have increased by 2.88 if all independent variables or x were zero. Keywords : Self Assesment System, Official Assessment System, Withholding Assesment System, Formal Taxpayer Compliance
IMPLIKASI PENANAMAN AQIDAH ERA RASULULLAH SAW TERHADAP PERBAIKAN AKHLAK (KAJIAN HADIS DAN SEJARAH) Masrizal; Fauzan; Aisyah
Journal of Contemporary Indonesian Islam Vol. 2 No. 2 (2023): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v2i2.1736

Abstract

Kondisi akhlak masyarakat jahiliyah sebelum kedatangan Islam sangat dipengaruhi oleh ketidaktahuan atau kesalahan dalam pemahaman aqidah yang benar. Praktek-praktek yang melanggar moralitas, seperti perjudian, minuman keras, durhaka kepada orang tua, dzalim kepda tetangga juga umum terjadi dalam masyarakat jahiliyah. Hal ini terjadi karena kurangnya pemahaman yang benar tentang aqidah yang mencakup konsep-konsep seperti takwa, keadilan, dan kesucian. Oleh karena itu, ketika aqidah tidak benar atau belum benar dipahami, hal ini berdampak negatif pada akhlak masyarakat. Padahal begitu banyak contoh-contoh yang sudah dipraktekkan oleh Rasulullah Saw baik itu bersumber dari hadis-hadis shahih ataupun dari sejarah yang dituliskan oleh para ulama. Dari permasalahan tersebut, maka dapat dibuat rumusan masalah: 1. Bagaimana implikasi aqidah era Rasulullah Saw terhadap perbaikan akhlak manusia dengan Allah Swt? 2. Bagaimana implikasi aqidah era Rasulullah Saw terhadap perbaikan akhlak manusia dengan sesama manusia? 3. Bagaimana implikasi aqidah era Rasulullah Saw terhadap perbaikan akhlak manusi dengan lingkungan sekitar? Tujuan penelitian ini adalah untuk mengetahui bagaimana implikasi aqidah era Rasulullah Saw terhadap perbaikan akhlak manusia dengan Allah Swt, manusia sesama manusia dan manusia dengan lingkungan sekitar. Jenis penelitian yang penulis gunakan adalah jenis penelitian kualitatif (library research). Penelitian ini menggunakan kajian hadis dan sejarah dengan pendekatan yang penulis gunakan adalah pendekatan tekstual dan kontektual. Sedangkan sifat penelitian ini adalah deskriptif. Adapun pengumpulan data dengan bentuk dokumentasi. Tehnik analisis data penulis menggunakan analisis isi (content analisis). Hasil penelitian ini menunjukkan bahwa implikasi aqidah era Rasulullah Saw terhadap perbaikan akhlak manusia dengan Allah Swt, sesama manusia dan dengan lingkungan sekitar yaitu : bertambah kokohnya keyakinan kepada Allah Swt, semakin cinta akan sunnah-sunnah Rasulullah Saw, makin meningkat bentuk birrul walidain, akan semakin terjaga hak-hak tetangga, tidak berbuat dzalim walaupun kepada hewan dan tumbuhan terjaga keasriannya. Dengan hasil demikian, maka masih sangat relevan apa yang peneliti tuliskan di sini untuk diterapkan oleh masyarakat zaman modern ini sehingga akhlak-akhlak generasi dewasa ini sesuai dengan apa yang dulu pernah di contohkan oleh Rasulullah Saw. Kata Kunci : Implikasi, Aqidah Era Rasulullah Saw, Perbaikan Akhlak.
Tensile Strength Study of Composite Materials Reinforced with Durian Fiber and Recycled Plastic Using Compression Molding Method Isra, Muhammad; Fauzan; Muhammad Nuzan Rizki; Tjut Rizqi Maysyarah Hadi; Akbar Rizqullah
Malikussaleh Journal of Mechanical Science and Technology Vol. 9 No. 2 (2025): Malikussaleh Journal of Mechanical Science and Technology (MJMST)
Publisher : E-Journal Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mjmst.v9i2.24352

Abstract

Efforts to manage waste are being carried out at various levels, ranging from households to large-scale industries that generate waste on a daily basis. The imbalance between waste generation and proper management has turned waste into a serious environmental concern. Among the different types of waste, plastic is one of the most difficult to naturally decompose (non-biodegradable) and represents the largest portion compared to other waste materials. Statistical data show that in several cities across Indonesia, the amount of non-biodegradable waste disposed of at final disposal sites reaches 6,598.23 tons per day. This study was conducted with both general and specific objectives. The general aim was to utilize plastic waste as a composite material, while the specific objective was to analyze the tensile strength properties of composites produced from plastic waste reinforced with durian fibers. By exploring the potential of plastic waste in construction materials, this research seeks to provide a sustainable solution to the plastic waste problem while contributing to environmental preservation. Four different specimens were prepared for testing: Specimen A (80% plastic waste and 20% durian fiber), Specimen B (60% plastic waste and 40% durian fiber), Specimen C (40% plastic waste and 60% durian fiber), and Specimen D (20% plastic waste and 80% durian fiber). The results revealed that Specimen B exhibited the highest average tensile strength of 20.9 MPa, indicating significant potential for enhancing material performance. In contrast, Specimen D showed the lowest average tensile strength of only 1.2 MPa, highlighting the need for further composition optimization to improve mechanical properties. Overall, this study provides valuable insights into the development of recycled composite materials for use in construction and broader industrial applications.
The Effectiveness of Hanging Ornamental Plants in Absorbing solar Radiation for Enviromental Temperature Control Harmin, Amalia; Muhammad Isra; Fauzan; Marini Bravikawati; Sarah Niaci; Afrahun Naziah; Bukhari Kasim; Akbar Rizqullah
Malikussaleh Journal of Mechanical Science and Technology Vol. 9 No. 2 (2025): Malikussaleh Journal of Mechanical Science and Technology (MJMST)
Publisher : E-Journal Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mjmst.v9i2.25013

Abstract

Global climate change, characterized by an increase in the average temperature of the Earth, is an important issue that affects human life. One of the phenomena that occurs is the Urban Heat Island (UHI) phenomenon. This phenomenon occurs due to the lack of green plants that function as absorbers of solar heat. However, the effectiveness of plants in absorbing solar heat can vary. Therefore, experimental scientific studies are needed to determine the extent to which hanging ornamental plants can absorb solar heat. This study tested five types of hanging ornamental plants to obtain heat absorption values, namely Epipremnum aureum, Chlorophytum comosum, Paperomia hopei, Discidia geri, and Tradescantia spatcheae. The results of the study found that Chlorophytum Comosum (spider plant) had the highest heat absorption value of 1 kJ. This study contributes to providing solutions for controlling environmental temperature.
Co-Authors A Fahira Nur Abd Rahman Abdul Pandi Adhar Arifuddin Adi Susilo Jahja Adi Wijaya, M. Ridwan ADITYA KURNIAWAN Affanil Yoga H Afrahun Naziah Agung Saputra Agus Endro Suwarno Ahmad Irfan Aisyah Aisyul Hana, Ubaid Akbar Adi Prasetyo Akbar Rizqullah Alim, Muhammad Taqdirul Amalia Harmin AMAS, MUHAMAD HAMASY RABWAL MAANI Ambia Nurdin Ana Armanita Anggraini , Roviatul Anis Dwi Winarsih Anton Sudrajat Aprilia, Khoirunnisa Argunaini, Sri Astiwi Kurniati Ayatullah Ali H Azhar AR Azizah, Fatiya Nur Azzahra, Retno Bagus Swi Endrayana Bahrissalim Basar, Abdul Rohmad Binti Nur Asiyah Bobi Erno Rusadi Brata, Joko Tri Bukhari Bukhari Bukhari Bustomi Daroe Iswatiningsih Dewi Dewi , Dwi Kartika Sari Dewi Ratnawati Dino Ardinal Dytchia Septi Kesuma Elvia Kholida Fauziyati Erma Setiawati Fadya Almira Fahmi, Agmi Rahayu Faisal Faris Ahmad Mizanus Sabri Fathor Rakhman Fathurrahmani Fauzan Prasetyo FAUZI, ANAS Fauzi, Sudar Ferdika, Ferdika Feri Naldi Fida Pangesti Fikriman, Fikriman Firli Fangestu, Indra Wahyuni Fresy Chelcilia Geby Aryo Agista Hafidurrahman, Moh Hamam Faizin Hamdi Abdul Karim, Hamdi Abdul Hanapia, Cepi Hanif Bima Hanggara Haqqiquddin Rokhmatulloh, Muhammad Raisa Hariati, Anisa Hartini Harun Alfahmi Haryono, Merda Budi Haryu Hasanah, Norsyifa Hasbiah Hasnidar Hasnidar Hasnidar Hatta Hayati Palesa Hendro Wahyudiono, Pratiwi Heni Noviarita Hilma Rahmatillah Ichsan Achmad Fauzi Ifan Iskandar Indah Isnaini, Marini Isra, Muhammad Ita Noviana Ita Purnama, Ita Iwan Budiherwanto Iwan Ghufroni Jaenab Jannah, Taifatul Jauhari, Zev Al Jaya, Alfin Firman Julie Ekasari Kantum , Eveline M.A. Kasihiuw, Meylisa Angelicha M. Keumala, Cut Muftia Khairiyah, Mursyidah Khairuddin Krisnaldy Leiliyanti , Eva Lianasari, Dewi M. Faiz Nashrullah M. Silvan Qoriy M. Syukur Maharani, Safira Amelia Mahyuddin Maisyuri Marini Bravikawati Markoni Marwiah Masharya Eko Putra Masrizal Masrizal Masruchin Maulana Bagus Rahmat Melianis Yuli Purmalita Miftaqhul Yusuf saffingi MINTARSIH Miswar Mitahul Jannah MMSI Irfan ,S. Kom Mohd Isa T.Ibrahim Muchlisinalahuddin Muh Sabir Muhamad Bahtiar Muhamad Ramli Muhammad MUHAMMAD AGUS SUPRAYUDI Muhammad Helmi Muhammad Isra Muhammad Nuzan Rizki Muhammad Paisal Muhammad Reyhan Muhammad Saleh Muhammad Syahril Muharni, Riza Mulia Sari Muliadi MULYADI Mulyani , Wiwiek Murison Mursidi, Moh Murtadhahadi Muzayyin Nadia Rahmati Nashar, Abdul Nasrullah Neni Triana Neni Triana, Neni Ni Wayan Sridani Noer Laily, Raviqa Nofi Maria Krisnawati Nur Iksan Nur Indang Nur Rohmah, Tri Nuraini, Alief Nurfitria Nursaban Rommy Nurul Nurul huda Nurul Ittaqullah Nuryadin Nuryanasari, Erin Prima Octavia Rosa Indriana Oftafiana, Triya Okka Aditio Putra Olva, Maria Pamungkas, Akbar Ilham Parmin Pitriani Pitriani Purwadhi Purwati Zisca Diana, Purwati Zisca Putri Aulia Faradila Putri, Indah Rahmana Rachmawati, Mirza Shafira Rahmadi, Gandung Rahman , Ibnu Hadi Rahman , Muhammad Faisal Nor Ratna Devi Renggo Bawani Wijayaningrum Reva Rizky Silvana Risdawati, Irsyam Rita Syntia Rizami , Ahmad Rizky Aprilia Rokhimah Rokhmat Subagiyo Roman Destian Pahrori Rosianti ruhmina Rukmina Gonibal Said, Mukti Saputra, Muhammad Yudha Sarah Niaci Sari Sayed Shadli Seventeen, Winny Lian sinergilp, Andreas Henfri Situngkir Sintia Wulandari Siti Marpuah Siti Nurjannah Sitinjak, Rouli Green Kezia Slamet Riyadi SOBIRIN Suci Reza Syafira Sukrang Sukrang, Sukrang Sulaiman Suliyah Sumarna, Andri Suryani, Izza Luthfi Syahran Jailani Syari'ah Syirofi Tawakkal Tjut Rizqi Maysyarah Hadi Tusholinah, Rizka Wahid, Durrohman Wardah Wartoyo Wartoyo Wati, Patnah Wijaya, Mochamad Ridwan Adi Wilda Febriani Wirda Wiwik Kusrini Wiyani, Silva Yani Restiani Widjaja, Yani Restiani Yani, Achmad Yasmirah Mandasari Saragih Yokota, Atsushi Yuni Septiana Zahrul Fuadi Zainal zamzami