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Biaya Utang dari Sudut Pandang Kebijakan Dividen, Volatilitas Laba, dan Kualitas Akrual Amrie Firmansyah; Irfan Fauzi; Muhammad Rizal Yuniar
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.54

Abstract

Utang merupakan instrumen pembiayaan yang penting bagi perusahaan. Namun, kreditur mengharapkan imbalan atas utang yang diberikan ke perusahaan yaitu biaya utang. Penelitian ini bertujuan untuk menguji kebijakan dividen, volalititas laba, dan kualitas akrual terhadap biaya utang perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan pada subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2015 sampai dengan 2018. Dengan menggunakan purposive sampling, total sampel yang digunakan dalam penelitian ini berjumlah 111 observasi. Pengujian data dilakukan dengan analisis regresi linear berganda data panel. Hasil penelitian ini menunjukkan bahwa kebijakan dividen berpengaruh negatif terhadap biaya utang, sedangkan volatilitas laba dan kualitas akrual tidak berpengaruh terhadap biaya utang. Penelitian ini menunjukkan terdapat perbedaan penilaian keputusan investasi antara kreditor dan investor.
ANALISIS ERGONOMI DAN ANALISIS BIAYA EKSTRAKTOR SARI BUAH JAMBU BIJI Totok Herwanto; Muhammad Saukat; Irfan Fauzi
Teknotan: Jurnal Industri Teknologi Pertanian Vol 8, No 1 (2014)
Publisher : Fakultas Teknologi Industri Pertanian

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

Abstract

Ekstraktor sari buah jambu telah dirancang untuk meratifikasi 53.200 ton produksi tahunan jambu Indonesia yang kurang termanfaatkan. Namun analisis rancangan ergonomik dan biayanya belum terungkap.  Penelitian ini menggunakan metode analisis deskriptif untuk mengungkap kinerja ergonomik dan biayanya. Hasil dari aspect antropomeri menunjukkan bahwa ekstraktor ini sesuai dengan standar antropomerik operasi untuk operator setinggi 162 cm yang memiliki nilai indeks angkat (NIA) lebih dari satu (NIA >1). Namun dengan nilai kebisingan antara 89,87-91,58 db ekstraktor ini tidak memenuhi syarat standar. Sebaliknya, analisis biayanya menunjukkan bahwa ekstraktor ini secara ekonomis wajar dengan nilai NPV, IRR, dan BCR berturut-turut Rp 16.251.680,51; 34,77%, dan 1,23, di mana  waktu pengembalian investasi tercapai pada tahun ketiga. Kata kunci: ekstraktor jus jambu, analisis ergonomik dan biaya
Edukasi Pencegahan Cedera Olahraga Melalui Warming Up FIFA 11+ Sri Sumartiningsih; Setya Rahayu; Sugiharto Sugiharto; Anies Setiowati; Anggit Risdiyanto; Rakha Abbiyu; Irfan Fauzi; Safeb Achman Irfai Anas; Wahyu Restu Syahputri; Maria Ayu Puspita; Ariyatun Ariyatun; Gunawan Gunawan
Journal of Community Empowerment Vol 3 No 1 (2023): Journal of Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jce.v3i1.72515

Abstract

FIFA organisasi sepakbola internasional mengembangkan program latihan untuk mengurangi resiko cedera olahraga, serta membantu anak-anak meningkatkan fungsi fisiologis dan kinerja tubuhnya yang disebut dengan latihan pemanasan FIFA 11+. Kejadian cedera dilapangan tanpa penanganan yang tepat sering terjadi. Untuk itu diperlukannya sosialasi latihan pencegahan cedera olahraga pemanasan FIFA11+ ke pelatih dan pemain olahraga khususnya sepakbola untuk mengurangi resiko cedera pada saat latihan dan meningkatkan performa serta kebugaran. Metode ceramah digunakan untuk mensosialisasi dan meng-edukasi konsep program latihan pemanasan FIFA 11+. Evaluasi dilakukan untuk mengetahui tingkat pemahaman peserta webinar via zoom meeting tentang pencegahan dan penanganan cedera olahraga, latihan untuk pencegahan cedera dan program latihan pemanasan FIFA 11+. Hasil pengabdian masyarakat ini untuk mensosialisasi program pemanasan FIFA11+ diikuti oleh 320 peserta, yang terdiri dari 81% laki-laki dan 19 % perempuan. Latar belakang pekerjaan didapatkan 44 orang pelatih, hanya 11 orang perempuan. Hasil peningkatkan pengetahuan pencegahan dan pencegahan cedera sebanyak 41%, latihan untuk mengurangi cedera 43% dan program FIFA 11+ meningkat sebanyak 50%. Simpulan sosialiasi latihan olahraga untuk mengurangi cedera dan meningkatkan performa menunjukkan 50% peningkatkan pemahaman program FIFA 11+. Sehingga dapat digunakan sebagai model pencegahan cedera olahraga khususnya pada sepak bola.
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK? Amrie Firmansyah; Muchamad Rizal Pua Geno; Pria Aji Pamungkas; Irfan Fauzi; Muchamad Izaaz Hannun Bachtiar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3362

Abstract

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
Citizens in a Pluralistic Society and Bhineka Tunggal Ika Ita Rustiati Ridwan; Irfan Fauzi
International Journal of Community Engagement Payungi Vol. 1 No. 1 (2021): International Journal of Community Engagement Payungi
Publisher : Yayasan Payungi Smart Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.882 KB) | DOI: 10.58879/ijcep.v1i1.7

Abstract

Indonesia, which is a pluralistic country, has serious challenges to continue to maintain the unity and integrity of the nation. Seeing the reality of the Indonesian nation with its various diversity, the nation's founders agreed on the concept of Bhieka Tunggal Ika as the country's motto. In addition, the role of citizens in a pluralistic society in maintaining diversity in Indonesia is a very important study carried out by various parties. So, this study will examine in detail how the concept of citizenship in a pluralistic society and Bhineka Tunggal Ika. This research was conducted using literature studies by analyzing various sources from books, journals, and other references. This research can provide insight and knowledge for various parties in examining the concept of citizenship, pluralistic society and Bhineka Tunggal Ika.
MODEL PEMBELAJARAN DICK AND CAREY SERTA IMPLEMENTASINYA DALAM PEMBELAJARAN PAI Irfan Fauzi; Faisal; Muhammad Zulham Munthe; Neliwati
Qalam lil Athfal Vol. 1 No. 1 (2023): Vol. I Edisi I Tahun 2023
Publisher : Sekolah TInggi Ilmu Tarbiah Al Bukhari Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58822/qla.v1i1.97

Abstract

AbstrakModel pembelajaran Dick and Carey adalah pendekatan pengajaran berbasis sistem yangmencakup beberapa komponen, seperti unsur kognitif dan perilaku. Model ini cocok digunakan dalampembelajaran PAI, karena langkah-langkah dalam model ini terperinci dan terstruktur sehingga dapatmenghasilkan pembelajaran yang lebih baik. Selain itu, orientasi pembelajaran PAI berorientasi padafitrah manusia yang penting untuk mencapai keseimbangan. Dengan demikian, model ini memerlukanproses yang lengkap dan mendetail dalam mendesain pembelajaran.
The Utilization of Media Technology in Industrial Transformation and Development of Local Creative Industries Irfan Fauzi
International Journal of Technology and Education Research Vol. 2 No. 01 (2024): January - March, International Journal of Technology and Education Research(IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v2i01.975

Abstract

This research aims to describe the use of media technology in industrial transformation and development of local creative industries. The qualitative method is a method that focuses on in-depth observation. Therefore, the use of qualitative methods in research can produce a more comprehensive study of a phenomenon. The research method used in this article is. Case Study: In this method, researchers will take several examples of businesses that have successfully adopted technology in their business, and analyze how technology plays a role in industrial transformation. Research results Technology has had a significant impact on the way businesses operate Technology has made it possible to increase efficiency and productivity by reducing the costs and time required to run business operations. The application of technology also helps in accelerating innovation and developing better products, so that they can compete better in the market. The use of technology must be considered carefully. The role of digital media which is used for everyone's various needs in the current digital era is growing quite large, especially digital marketing which is utilized by companies or personal businesses in terms of the marketing process for industrial products, especially the creative industry.
Kritik Matan Hadis Dispensasi Abu Lahab dalam Bingkai Shalahuddin Al-Idlibi Irfan Fauzi; Fadhlurrahman, Zulfi; Rachman, Milad Ainur
Journal of Hadith Studies Vol. 8 No. 1 (2025): Journal of Hadith Studies
Publisher : ASILHA (Asosiasi Ilmu Hadis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32506/johs.v8i1-01

Abstract

This study critically examines Bukhari Hadith number 5101, which narrates Abu Lahab's exemption from punishment attributed to his act of freeing the slave Tsuwaibah. Methodologically, this library-based research employs the matn criticism approach developed by Shalahuddin Al-Idlibi. Primary data sources include hadith collections, while secondary data comprises various scholarly books, journal articles, Qur'anic interpretation, sirah nabawiyah, and other literature relevant to the research context. The research findings indicate that the hadith's matn does not contradict Qur’anic verses, other authentic hadiths, sirah nabawiyah, rationality, or existing historical facts, and does not have a haphazard meaning. The applied metanarrative criticism definitively confirms that the additional narrative concerning Abu Lahab’s exemption from punishment constitutes a narratorial insertion (idraj). Crucially, this insertion does not diminish the hadith’s overall authenticity, neither in its isnad nor its matn. This study particularly highlights the importance of matn criticism, an area that has historically received less academic attention compared to isnad criticism. Furthermore, it aims to foster the development of more applicable methods of matn criticism within contemporary hadith scholarship. The implications of this research are expected to both enrich existing hadith research methodologies and clarify public understanding regarding the validity of narratives about Abu Lahab’s exemption from punishment.
Fungsi-Fungsi Supervisi Pendidikan Fehan Alya Rahmi Lubis; Andi Nugraha; Irfan Fauzi
Jurnal Zeniusi Vol 2 No 1 (2025): Vol II. No I. June 2025
Publisher : Insan Zenius Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70821/zj.v2i1.34

Abstract

Supervisi pendidikan memegang peranan yang sangat penting untuk meningkatkan kualitas pendidikan melalui berbagai cara ataupun fungsi yang meliputi penelitian, penilaian, perbaikan, dan pembinaan. Tujuan dari artikel ini adalah untuk mengkaji secara mendalam fungsi-fungsi supervisi pendidikan dengan maksud meningkatkan kualitas sendiri dari kinerja para guru. Selain itu metode penelitian ini juga menggunakan metode studi pustaka dengan menganalisis berbagai sumber terpercaya seperti buku, jurnal ilmiah dan artikel lain yang terkait dengan fungsi- fungsi supervisi pendidikan. Hasil penelitian menunjukkan bahwa supervisi pendidikan tidak hanya sebagai pengontrol tetapi sebagai sarana pengembangan profesional seorang guru untuk meningkatkan pendidikannya berkelanjutan. Fungsi penelitian membantu mengidentifikasi masalah dan potensi dalam proses pembelajaran, selain itu fungsi penilaian memberikan umpan balik yang konstruktif, fungsi perbaikan berupaya meningkatkan kualitas pembelajaran siswa, dan fungsi pembinaan membantu para guru untuk mengembangkan potensi mereka baik dari akademis maupun bakat mereka. Supervisi pendidikan yang efektif memerlukan kolaborasi, partisipasi, dan pendekatan yang memberdayakan dengan tujuan untuk menciptakan lingkungan pendidikan yang berkualitas.
How Does Realistic Mathematics Education (RME) Improve the Numeracy Skills of Students in Elementary School? Irfan Fauzi; Jiraporn Chano; Andika Arisetyawan
Bulletin of Science Education Vol. 5 No. 2 (2025): Bulletin of Science Education
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bse.v5i2.1844

Abstract

This research aims to determine the impact of realistic mathematics education on the numeracy skills of elementary school students. The population of this study is fourth-grade students in elementary schools in Bandung. The sample in this study consists of 82 students from fourth grade at one of the elementary schools in Bandung. This research uses a positivist paradigm with a quantitative approach. The method used is a pre-experiment. The instrument is a numeracy test comprising 35 questions (multiple choice, complex multiple choice, matching, fill in the blank, and essay). The test material includes geometry and statistics. Data analysis using Microsoft Excel to calculate descriptive statistics and SPSS type 24 to calculate inferential statistics. The results show that the significance of the Wilcoxon test is 0.000. This means there is a difference in the pre-test and post-test scores of numeracy skills of 4th-grade elementary school students.  The average pre-test score is 47, and the post-test score is 69. After implementing the Realistic Mathematics Education (RME) approach, students' numeracy skills increased by 22 points. Based on the N-Gain score of 0.42, this improvement in students' numeracy skills is categorized as medium. This study implies the importance of Realistic Mathematics Education in mathematics learning and recommends its consistent application and the development of relevant teaching materials for elementary school students.