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All Journal Moneter : Jurnal Akuntansi dan Keuangan Pedagogik Journal of Islamic Elementary School CARADDE: Jurnal Pengabdian Kepada Masyarakat E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Kepada Masyarakat (Mediteg) Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vocatech : Vocational Education and Technology Journal Jurnal Vokasi Jurnal Sosial Humaniora Sigli Jurnal Bakti Masyarakat Indonesia Jurnal Riset dan Inovasi Pembelajaran International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmu Administrasi Negara Government & Resilience Holistik Jurnal Kesehatan International Journal of Sharia and Law
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PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM DJ AND CAKE COOKIES LHOKSEUMAWE Zulfiar, Edy; Zulkarnaini, Zulkarnaini; Mawaddah, Nurul; Safaruddin, Safaruddin; Sa’diyah, Halimatus; Busra, Busra
Jurnal Vokasi Vol 7, No 2 (2023): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v7i2.4071

Abstract

Salah satu masalah mendasar yang dihadapi oleh para pelaku UMKM adalah kurangnya kemampuan dalam bidang akuntansi termasuk melakukan perhitungan harga pokok produksi dengan benar. Fenomena menunjukkan bahwa masih banyak pelaku UMKM yang belum mampu memperoleh laba secara optimal karena ketidakmampuan mereka dalam menghitung harga pokok produksi secara tepat. Perhitungan harga pokok produksi merupakan hal yang sangat penting mengingat manfaat informasi harga pokok produksi adalah untuk menentukan harga jual produk. Kesalahan dalam menghitung harga pokok produksi akan menyebabkan kesalahan dalam penentuan harga jual produk. UMKM DJ Cake and Cookies merupakan salah satu UMKM bergerak dalam bidang produksi dan penjualan berbagai kue basah dan kue kering. Hasil komunikasi awal tim pengabdian dengan DJ Cake and Cookies menunjukkan bahwa usaha ini belum pernah menghitung harga pokok produksi untuk produk yang dihasilkannya yang dikarenakan pemiliknya belum memiliki pemahaman tentang arti pentingnya menghitung harga pokok produksi. Dengan kondisi tersebut UMKM ini sulit berkembang dan menetapkan harga jual yang bersaing di pasar dengan produk lainnya sehingga dapat diperoleh keuntungan yang maksimal. Berdasarkan permasalahan yang dihadapai oleh UMKM DJ Cakes and Cookies, maka solusi utama yang dapat diberikan untuk mengatasi permasalahan yang dihadapi UMKM DJ cakes and Cookies yaitu penerapan perhitungan harga pokok produksi pada produk yang dihasilkannya yang meliputi identifikasi biaya produksi dan perhitungan harga pokok produksi. Luaran yang dihasilkan dari solusi ini bagi UMKM DJ Cakes and Cookies yaitu tersedianya perhitungan harga pokok produksi untuk setiap jenis produk yang dihasilkan UMKM DJ Cakes and Cookies.
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Hismendi, Hismendi; Safaruddin, Safaruddin; Nasir, Muhammad; Abdullah, Ahmad Fauzan; Nadia, Siti
Jurnal Sosial Humaniora Sigli Vol 6, No 2 (2023): Desember 2023
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v6i2.2136

Abstract

This research aims to determine the determinants that affect the profitability of Islamic Commercial Banks (BUS) in Indonesia. Profitability is measured by Return on Assets (ROA) as the dependent variable. Determinants that are expected to affect ROA consist of Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income (BOPO) and Profit Sharing Financing (PBH) as independent variables. The data used is secondary data which is quarterly data for the period 2016 to 2020, obtained from the Financial Services Authority. The population of this study were all 14 BUS. Determination of the sample using purposive sampling and obtained as many as 5 BUS with an observation period of 20 quarters so that the number of observations is 100 observations. The data analysis technique uses panel data regression analysis. The results of this research indicate that NPF, FDR, BOPO and PBH simultaneously have a significant effect on BUS profitability in Indonesia. Furthermore, the partial test results found that BOPO and PBH had a significant negative effect and FDR had a significant positive effect on BUS profitability, while NPF was not significantKeywords : Profitability; Sharia Commercial Banks
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERUBAHAN LABA PADA EMITEN SYARIAH YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Purnama, Yuli Mulia; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i1.6837

Abstract

Abstract: Analysis of the Effect of Profitability, Liquidity and Solvency on Profit Changes in Sharia Issuers Listed in the Jakarta Islamic Index for the 2018-2020 Period.  This study aims to test and analyze whether Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on earnings changes.  This study uses a quantitative descriptive approach, the type of data used is panel data, with panel data regression analysis method using Eviews 9 as a data processing tool.  Total population of 45 companies, research samples using purposive sampling obtained as many as 18 samples.  Before being analyzed, the data used were first tested for classical assumptions which include (normality test, multicollinearity test and heteroscedasticity test), panel data regression test and hypothesis testing using simultaneous test and partial test in the table with a significant value of 0.05.  The results showed that simultaneously Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) had a significant effect on earnings changes.  Partially Return On Equity (ROE) and Current Ratio (CR) have a positive and significant effect on changes in earnings, while the Debt to Equity Ratio (DER) has no significant effect on changes in earnings.  The results of the Adjusted R Square test show that the variation in the dependent variable of earnings changes that can be explained by Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) is 40% while the remaining 60% can be explained by other variables outside  this research..Keywords: Return On Equity, Current Ratio, Debt to Equity Ratio and Profit Changes
Determinan yang Mempengaruhi Harga Saham Indeks Small-Mid Cap Liquid di Indonesia Safaruddin, Safaruddin; Amalia, Ismi; Nasir, Muhammad; Hismendi, Hismendi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20877

Abstract

Abstrak - Tujuan penelitian ini untuk mengetahui determinan yang mempengaruhi harga saham pada Indeks SMC Liquid di Indonesia. Objek yang diamati adalah emiten SMC Liquid periode 2018-2021. Data yang digunakan adalah data sekunder. Populasi sebanyak 91 perusahaan. Penarikan sampel menggunakan purposive sampling dan diperoleh sebanyak 20 sampel selama 4 tahun sehingga didapatkan 80 observasi. Variabel penelitian terdiri dari variabel terikat yaitu harga saham dan variabel bebas, terdiri dari DER, TATO, ROE, EPS, BVS dan SIZE. Teknik analisa data menggunakan model regresi linear berganda data panel yang terdiri dari CEM, FEM, dan REM. Ketiganya diuji untuk mendapatkan satu yang terbaik dengan Uji Chow, Hausman dan Langrange Multiplier. Model terbaik  harus lolos multikolinearitas dan heterokedastisitas. Selanjutnya, melakukan uji hipotesis secara simultan dan parsial. Hasilnya DER, TATO, ROE, EPS, BVS dan SIZE secara simultan berpengaruh signifikan terhadap harga saham. Hasil uji parsial DER, TATO,  EPS, dan BVS berpengaruh positif signifikan terhadap harga saham serta SIZE pengaruhnya negatif sedangkan ROE tidak signifikan. Kata Kunci: Harga Saham, SMC Liquid, Investor Abstract - The purpose of this study was to determine the determinants that affect stock prices in the SMC Liquid Index on the Indonesia. The object observed is the issuer of SMC Liquid for the period 2018-2021. The data used is secondary data. The population is 91 companies. Sample withdrawal using purposive sampling and obtained 20 samples for 4 years so that 80 observations were obtained. The research variables consist of dependent variables, namely stock prices and independent variables, consisting of DER, TATO, ROE, EPS, BVS and SIZE.The data analysis technique uses panel data multiple linear regression models consisting of CEM, FEM, and REM. All three were tested to find the best one with Chow, Hausman and Langrange Multiplier tests. The best model must pass multicollinearity and heteroscedasticity. Next, conduct simultaneous and partial hypothesis testing. The results show that DER, TATO, ROE, EPS, BVS and SIZE simultaneously have a significant effect on stock prices. Partial test results DER, TATO, EPS, and BVS have a significant positive effect on stock prices and SIZE has a negative effect while ROE is not significant.  Keywords: Share Price, SMC Liquid, Investors
HUMAN RESOURCES INVESTMENT AND ECONOMIC GROWTH IN INDONESIA Hismendi; Maulizar; Safaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.940

Abstract

Increasing government spending on education is closely related to efforts to strengthen human resources in order to encourage national economic growth. Which of the magnitude of the government event for education every year. Many studies prove that there is a relationship between government and education on economic growth. Education has a role in economic development, through the availability of reliable human resources. This study examines the study of the relationship of education to growth. Granger's Causality Model explains the relationship between education spending and economic growth. The results of the study indicate that there is a relationship between education spending on economic growth in Indonesia. demands maximum education expenditure efforts, especially direct challenges to improving human resources. so that an increase in economic growth can be realized in the future.
PENGARUH PEMANFAATAN SISTEM KEUANGAN DESA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KEUANGAN DANA DESA KOTA LHOKSEUMAWE Dewi, Jesi Mahara; Arifai, Muhammad; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8552

Abstract

Abstract: This study aims to determine the Effect of the Utilization of the Village Financial System and Human Resource Competence on the Financial Accountability of Village Funds in Lhokseumawe City. The population in this study were all villages in Lhokseumawe City totaling 68 villages and the sample amounted to 68 villages in Lhokseumawe City with a sampling technique that is saturated sampling, with a total of 136 respondents, namely village heads and village treasurers. The data used are primary data where the data was obtained by distributing questionnaires directly to villages in Lhokseumawe City. The data analysis technique used is the Multiple Linear Regression Analysis method by conducting classical assumption tests, and hypothesis testing and testing using the SPSS IMB 27 statistical analysis tool. During the observation period, it showed that the research data was normally distributed and free from classical assumption problems. The results of this study indicate that the utilization of the village financial system and human resource competence have a significant effect on the financial accountability of village funds in Lhokseumawe City. Partially, the results indicate that the variables of village financial system utilization and human resource competency significantly influence the financial accountability of village funds in Lhokseumawe City. The influence of these two independent variables on the financial accountability of village funds in Lhokseumawe City is 31.2%, while the remaining 68.8% is explained by other factors not included in the study.Keywords: Village Financial System Utilization, Human Resource Competency, Village Fund Financial Accountability
AI-Driven Governance and the Transformation of Central–Local Authority in Indonesia Safaruddin, Safaruddin; Andi Muhammad Ishak , Ismail; Ariyadi, A.
Government & Resilience Vol. 4 No. 1 (2026): Government & Resilience (April 2026)
Publisher : Dealings Foundation Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62503/gr.v4i1.46

Abstract

Digital transformation through the use of Artificial Intelligence (AI) in governance is growing in Indonesia, triggering significant changes in the dynamics of power relations between the central and regional governments. While AI has the potential to improve the efficiency of public services and strengthen state capacity, disparities in digital capacity across regions pose significant challenges in its implementation. This study aims to analyze the impact of AI use on the configuration of authority and central-regional relations in Indonesia. The research methodology is a qualitative analysis using secondary data sources from national policy documents, local government reports, academic articles, and credible media, processed and analyzed using NVivo 12. Data were obtained from four major cities, including Jakarta, Bandung, Makassar, and Jayapura, representing varying levels of digital readiness and local challenges. The findings indicate that AI reinforces centralization and reconfigures power relations with a pattern of recentralization, through centrally controlled algorithmic standards and data interoperability. Variations in implementation indicate that local capacity and infrastructure are determinants of the success and influence of AI in local governance. This study makes a theoretical contribution by developing a framework for authority transformation in the context of digitalization in developing countries and offering empirical insights into the dynamics of central-regional relations in the AI ​​era. In addition, this study recommends strategies for increasing institutional capacity and inclusive regulatory oversight to ensure sustainable and equitable AI implementation. 
Pengaruh Kualitas Pelayanan Dan Kesadaran Merek Terhadap Minat Berkunjung Pada Event Peluncuran Produk Otomotif Corsa 2025 Di Jakarta Br Sitompul, Teresa Dumaria; Safaruddin, Safaruddin
Jurnal Ilmu Administrasi Negara Vol. 22 No. 2 (2025): Desember: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Mbojo Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59050/jian.v22i2.351

Abstract

Peluncuran produk otomotif Corsa merupakan acara yang melibatkan komunitas otomotif untuk menyaksikan produk terbaru. Penelitian ini menganalisis pengaruh kualitas pelayanan dan kesadaran merek terhadap minat berkunjung pada event tersebut. Metode yang digunakan adalah pendekatan kuantitatif dengan penyebaran kuesioner kepada 150 responden melalui sampling jenuh. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 25. Hasil menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap minat berkunjung (β = 0,405; Sig = 0,000), demikian pula kesadaran merek (β = 0,297; Sig = 0,001). Secara simultan, kedua variabel berpengaruh positif dan signifikan dengan R² = 0,772, yang berarti 77,2% variasi minat berkunjung dijelaskan oleh kualitas pelayanan dan kesadaran merek. Temuan ini menegaskan bahwa kualitas pelayanan memiliki pengaruh lebih dominan dibandingkan kesadaran merek dalam meningkatkan minat berkunjung pada event peluncuran produk otomotif Corsa.Kata kunci: Kualitas Pelayanan, Kesadaran Merek, Minat Berkunjung
IMPLEMENTATION OF SCHOOL-BASED MANAGEMENT BASED ON SPIRITUAL VALUES AS A STRATEGY TO IMPROVE THE QUALITY OF LEARNING: CASE STUDY AT JUNGKAL ELEMENTARY SCHOOL LAMPIHONG DISTRICT BALANGAN REGENCY SOUTH KALIMANTAN: Implementasi Manajemen Berbasis Sekolah Berlandaskan Nilai-Nilai Spiritual sebagai Strategi untuk Meningkatkan Kualitas Pembelajaran: Studi Kasus di SD Jungkal Kecamatan Lampihong, Kabupaten Balangan, Kalimantan Selatan Ihsan, Muhammad; Syukri, Muhammad; Safaruddin, Safaruddin; Silam, Muhammad Mochtar Mandala; Shaddiq, Syahrial
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 10 No 2 (2026): SANTHET: (JURNAL SEJARAH, PENDIDIKAN DAN HUMANIORA) 
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v10i2.7847

Abstract

This study aims to analyze the implementation of school-based management grounded in spiritual values as a strategy to improve learning quality at SDN Jungkal, Lampihong District, Balangan Regency. This research employed a qualitative approach with a case study method. Data were collected through observation, in-depth interviews, and documentation. Data analysis used data reduction, data display, and conclusion drawing techniques. The results showed that the implementation of school-based management grounded in spiritual values was carried out through the integration of religious values in school program planning, learning implementation, and educational evaluation. Spiritual values were applied through religious habituation activities, strengthening student character, and school leadership emphasizing moral role modeling. This implementation had a positive impact on improving learning quality, particularly in character development, increasing learning motivation, and creating a conducive learning environment. Supporting factors included school community commitment and community support, while inhibiting factors included limited supporting facilities and program implementation consistency.
Meningkatkan Keterampilan Mengancingkan Baju Menggunakan Media Dressing Frame Pada Anak Disabilitas Intelektual Saidah, Nur; Safaruddin, Safaruddin; Zulmiyetri, Zulmiyetri; Arnez, Gaby
Pedagogik Journal of Islamic Elementary School Vol. 9 No. 1 (2026): Pedagogik Journal of Islamic Elementary School
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/pijies.v9i1.10052

Abstract

Penelitian ini dilatarbelakangi oleh permasalahan yang ditemukan di kelas II SLB Negeri Sungai Bahar, yaitu adanya dua peserta didik dengan disabilitas intelektual ringan berinisial AA dan NN yang mengalami kesulitan dalam keterampilan bina diri, khususnya dalam mengancingkan baju secara mandiri. Kedua peserta didik menunjukkan kemampuan motorik halus yang masih lemah, koordinasi mata dan tangan yang belum optimal, serta masih membutuhkan bantuan intensif dari guru dalam setiap tahapan mengancingkan baju. Penelitian ini bertujuan untuk mengetahui proses dan efektivitas penggunaan media dressing frame dalam meningkatkan keterampilan mengancingkan baju pada anak disabilitas intelektual ringan. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus. Subjek penelitian terdiri dari dua peserta didik kelas II dengan disabilitas intelektual ringan. Variabel bebas dalam penelitian ini adalah penggunaan media dressing frame, sedangkan variabel terikatnya adalah keterampilan mengancingkan baju. Teknik pengumpulan data dilakukan melalui observasi, tes unjuk kerja, dan dokumentasi. Data kuantitatif dianalisis menggunakan statistik deskriptif untuk mengetahui persentase peningkatan kemampuan, sedangkan data kualitatif dianalisis secara deskriptif untuk menggambarkan proses pembelajaran dan respons peserta didik selama pelaksanaan tindakan. Hasil penelitian menunjukkan adanya peningkatan kemampuan yang signifikan setelah penggunaan media dressing frame. Kemampuan awal peserta didik AA sebesar 24% dan NN sebesar 20%. Pada siklus I terjadi peningkatan secara bertahap, dan pada siklus II kemampuan peserta didik meningkat hingga mencapai 100% pada AA dan 95% pada NN dengan kategori sangat baik. Hasil tersebut menunjukkan bahwa penggunaan media dressing frame efektif dalam meningkatkan keterampilan motorik halus dan kemandirian anak dalam mengancingkan baju. Implikasi penelitian ini menunjukkan bahwa media dressing frame dapat digunakan sebagai alternatif media pembelajaran yang konkret, terstruktur, dan adaptif dalam program pengembangan diri bagi anak disabilitas intelektual, khususnya dalam melatih keterampilan bina diri yang berkaitan dengan aktivitas kehidupan sehari-hari. Oleh karena itu, guru di sekolah luar biasa disarankan untuk memanfaatkan media pembelajaran yang bersifat manipulatif dan berbasis praktik langsung guna meningkatkan keterampilan motorik halus serta kemandirian anak dalam aktivitas fungsional sehari-hari.
Co-Authors A. Jannifar Abdul Rahman Abdullah, Ahmad Fauzan Abimanyu, Abraham Ajrina, Ajrina Amalia, Ismi Amin, Rahmahsinar Andi Muhammad Ishak , Ismail Anhar Firdaus Ariyadi, A. Arum, Mike Azhari, Achmad Br Sitompul, Teresa Dumaria Busra Busra, Busra Christina, Tri Yahya Destiarini, Destiarini Dewi, Jesi Mahara Dharma Putra, Muhammad Ocka Dwi Meilvinasvita Filza Humaira Fitri, Nabila Jannatun Gaby Arnez Hamdani . Hanif Hartono, Dewi Asria Putri Hasyimi Abdullah Hismendi Hismendi, Hismendi Indra Mawardi Julia Alfianti Lianti Lianti Marlina Marlina Maulizar Mawaddah, Nurul Meira Erawati Mizan, Mizan Muhammad Arifai Muhammad Ihsan Muhammad Nasir Muhammad Nasir Muhammad Nasir Muhammad Syuib Muhammad Syukri Mukhlisul Muzahid Nadia, Siti Niko, Niko Prihatin, Nanang Purnama, Yuli Mulia Putra, Rizkika Rahmahtrisilvia Rahmahtrisilvia Rauzana, Rauzana Rony, Zahara Tussoleha RR. Ella Evrita Hestiandari Saidah, Nur Sa’diyah, Halimatus Silam, Muhammad Mochtar Mandala Sofia, Rizka Sri Wahyuningsih Sriwiyati, Lilik Suhartini Suhartini Syahrial Shaddiq Yuliana Yuliana Yulianti, Tunjung Sri Zainal Abidin Zaini Zulfiar, Edy Zulkarnaini Zulmiyetri Zulmiyetri