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All Journal JOURNAL OF QUR'AN AND HADITH STUDIES Jurnal Mahasiswa TEUB Among Makarti Proceeding International Conference on Information Technology and Business Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Sosial Budaya EKONOBIS (JURNAL EKONOMI DAN BISNIS) Cordova Jurnal Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Informatika dan Teknik Elektro Terapan JAWI : Journal of Southeast Asia Islamic Contemporary Issues Jurnal Al-Ijtimaiyyah Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism JURNAL NASIONAL TEKNIK ELEKTRO Diwan : Jurnal Bahasa dan Sastra Arab Jurnal Dimensi PALITA: Journal of Social - Religion Research Gender Equality: Internasional Journal of Child and Gender Studies Dauliyah Journal of Islamic and International Affairs Jaqfi : Jurnal Aqidah dan Filsafat Islam Jurnal Sejarah dan Budaya Economic Education Analysis Journal SWARNADWIPA: Jurnal Kajian Sejarah, Sosial, Budaya, dan Pembelajarannya Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Halaqa : Islamic Education Journal Al-Albab Desimal: Jurnal Matematika JURNAL MANAJEMEN BIOEDUSCIENCE JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Ilmu Nutrisi dan Teknologi Pakan BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Nusa Sylva JUANG: Jurnal Wahana Konseling NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUSTISI Astonjadro Jurnal Pengabdian Magister Pendidikan IPA Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ilmiah Mandala Education (JIME) TSAQAFAH INSIST (International Series on Interdisciplinary Research) BUANA SAINS Journal of Physical Education and Sports Jurnal Ilmu Dakwah Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Jurnal Review Pendidikan dan Pengajaran (JRPP) Health Sciences and Pharmacy Journal SULTANIST: Jurnal Manajemen dan Keuangan Communicology: Jurnal Ilmu Komunikasi Jurnal Ekonomi dan Bisnis Indonesia Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Indonesian Journal of Electrical Engineering and Computer Science utile: Jurnal Kependidikan Al Huquq : Journal of Indonesian Islamic Economic Law Community Development Journal: Jurnal Pengabdian Masyarakat Al-Fathin: Jurnal Bahasa dan Sastra Arab GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Ishlah: Jurnal Ilmu Ushuluddin, Adab dan Dakwah Idarotuna: Jurnal Kajian Manajemen Dakwah Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Soeropati: Journal of Community Service Jurnal Sosiologi Agama Indonesia (JSAI) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) NOMOI Law Review Tsaqafatuna: Jurnal Ilmu Pendidikan Islam Yustisi: Jurnal Hukum dan Hukum Islam SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Tsamratul Fikri (TF) Serambi Journal of Agricultural Technology JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Kewarganegaraan Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan Journal of Soft Computing Exploration International Journal of Computer and Information System (IJCIS) Masjiduna : Junal Ilmiah Stidki Ar-Rahmah Jurnal El Tarikh: Journal of History, Culture, and Islamic Civilization Tarikhuna: Journal of History and History Education MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Rekayasa, Teknologi, dan Sains Mabny : Journal of Sharia Management and Business TAFSE: Journal of Qur'anic Studies Abrahamic Religions: Jurnal Studi Agama-Agama Jurnal Ahsana Media : Jurnal Pemikiran, Pendidikan dan Penelitian ke-Islaman Jurnal Info Sains : Informatika dan Sains JURNAL ILMIAH GLOBAL EDUCATION Proceedings of International Conference on Multidiciplinary Research Action Research Literate (ARL) Empiricism Journal Profitabilitas Majalah Ilmiah Tabuah: Ta`limat, Budaya, Agama dan Humaniora Baselang: Jurnal Ilmu Pertanian, Peternakan, Perikanan dan Lingkungan Proceeding International Seminar of Islamic Studies El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Journal of Islamic Economics and Social Science (JIESS) Sultan Agung Notary Law Review Prosperity: Journal of Society and Empowerment Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Abdi Panca Marga Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Abdimas Prakasa Dakara Joutica : Journal of Informatic Unisla International Journal of Islamic Education, Research and Multiculturalism (IJIERM) JASNA : Journal For Aswaja Studies International Journal of Education and Social Science (IJESS) Jurnal Pengabdian Masyarakat Jurnal Ilmu Komputer dan Teknologi (IKOMTI) Jurnal Sylva Lestari Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat AGRITEKH (Jurnal Agribisnis dan Teknologi Pangan) Jurnal Sistem Informasi Mahakarya (JSIM) Realita: Jurnal Penelitian dan Kebudayaan Islam QiST: Journal of Quran and Tafseer Studies Ulumul Qur'an: Jurnal Kajian Ilmu Al-Qur'an dan Tafsir Proceeding ISETH (International Summit on Science, Technology, and Humanity) Journal of Islamic Management Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Jurnal Manajemen, Organisasi, Dan Bisnis El-Maqra' : Tafsir, Hadis dan Teologi Jurnal Teknologi Pengolahan Pertanian Jurnal Lektur Keagamaan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Golden Ratio of Data in Summary Prosiding Seminar Nasional Hasil Penelitian Sains, Teknik dan Aplikasi Industri Fakultas Teknik Universitas Lampung Jurnal Indonesia Sosial Sains Jurnal Penelitian Ilmu Pendidikan Indonesia MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Electrician : Jurnal Rekayasa dan Teknologi Elektro SUKMA: Jurnal Penelitian Psikologi eProceedings of Management Innovative: Journal Of Social Science Research Heritage of Nusantara: International Journal of Religious Literature and Heritage Journal on Research and Review of Educational Innovation Madani: Multidisciplinary Scientific Journal Nanggroe: Journal Of Scholarly Service APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Jurnal Rekayasa Komputasi Terapan Jurnal Al-Wasith : Jurnal Studi Hukum Islam Jurnal Ilmu Sosial, Humaniora dan Seni West Science Interdisciplinary Studies Mu'amalah : Jurnal Hukum Ekonomi Syariah Jurnal Hukum Caraka Justitia Jurnal Informatika Ekonomi Bisnis Journal of Law, Education and Business Jurnal el-Huda: Jurnal Pendidikan, Sosial, dan Keagamaan PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Talimi Jurnal Ilmiah Multidisiplin Indonesia Scientica: Jurnal Ilmiah Sains dan Teknologi West Science Interdisciplinary Studies JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Nanggroe: Journal of Scholarly Service Jurnal Pendidikan Islam Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Pendidikan Islam Majority Science Journal International Conference on Islamic Economic PEDAMAS (Pengabdian Kepada Masyarakat) Masterpiece: Journal of Islamic Studies and Social Sciences Siyasyatuna: Jurnal Hukukm Tata Negara Ahwaluna | Jurnal Hukum Keluarga Islam Manajerial : Journal Manajemen pendidikan islam Journal of Islamic Studies Journal of Islamic Thought and Philosophy Jurnal Pengabdian UMKM The Eastasouth Journal of Social Science and Humanities Danadyaksa Historica Humanities & Language Qurthuba: The Journal of History and Islamic Civilization Al-Muhith : Jurnal Ilmu Qur'an dan Hadits Journal of Accounting Law Communication and Technology Mudabbir Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Sains, Teknologi dan Kesehatan JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Jurnal Teknik Sipil Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Pengabdian Bakti Akademisi Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat Pinisi Journal Pendidikan Guru Sekolah Dasar Jurnal Abdimas Untag Samarinda IPSSJ EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran International Journal of Management and Business Jurnal KACA Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Conference on Islamic Studies ILJ: Islamic Learning Journal JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah) Jurnal Wicara Desa Jurnal At-Tamwil: Kajian Ekonomi Syariah Journal of Islamic Economic Laws Jurnal of Islamic Economic Studies Munazzama Journal of Islamic Management and Pilgrimage Indonesian Journal of Aerospace Jurnal JEJAMA Manajemen Malahayati Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory INTIFA: Journal of Education and Language Journal of Education and Islamic Studies Jurnal Sipil Sains Terapan Nemui Nyimah
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The Influence of Corporate Social Responsibility and Free Cash Flow on Tax Avoidance in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Mahwiyah, Mahwiyah; Krisworo, Yogo; Hakim, Lukmanul
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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Abstract

Tax avoidance remains a crucial issue in corporate financial management, as it affects government revenue while still being legally permissible. This study aims to examine the effect of Corporate Social Responsibility (CSR) and Free Cash Flow (FCF) on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Using a quantitative approach, the research employed panel data regression with a purposive sampling of 29 companies and data analysis conducted through EViews. The results show that CSR does not have a significant impact on tax avoidance, while FCF has a positive and significant influence, indicating that firms with higher available cash are more likely to engage in tax avoidance practices. Moreover, the joint analysis confirms that CSR and FCF simultaneously have a significant effect on tax avoidance. These findings highlight the importance of financial flexibility and corporate accountability in shaping strategic tax decisions, and contribute to the understanding of how internal and external corporate factors affect tax behavior.
Penerapan Model Discovery Learning Untuk Meningkatkan Hasil Belajar IPA Hakim, Lukmanul; Bastiana, Bastiana; Rahman, Selvia
Pinisi Journal Pendidikan Guru Sekolah Dasar Vol 4, No 2 (2024): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70713/pjp.v4i2.57517

Abstract

Penelitian ini bertujuan untuk mendeskripsikan peningkatan hasil belajar IPA memalui penerapan model discovery learning pada siswa kelas IV SD Inpres Pattallassang, Kabupaten Gowa. Subjek yang digunakan dalam penelitian ini sebanyak 28 orang siswa. Prosedur penilitian ini terdiri dari 4 tahap setiap siklusnya, yakni perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Indikator hasil belajar pada penelitian ini berupa meningkatnya hasil belajar. Adapun pengumpulan datanya dilakukan dengan teknik observasi, tes, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat peningkatan aktivitas siswa yaitu pada siklus I dengan hasil 58,7% mengalami peningkatan pada siklus II menjadi 70,7%. Terjadi peningkatan hasil belajar siswa dari siklus I diperoleh nilai rata-rata 61,14 dengan ketuntasan belajar 57,14%. Pada siklus II nilai rata-rata menjadi 82,57 dengan ketuntasan belajar 82,14%. Dengan demikian, dapat disimpulkan bahwa penerapan model pembelajaran discovery learning dapat meningkatkan hasil belajar IPA pada siswa kelas IV SD Inpres Pattallassang, Kabupaten Gowa.
The Impact of Liquidity and Leverage on Return on Investment (Roi) in Consumer Goods Firms Listed on The Indonesia Stock Exchange From 2021 to 2024 Hakim, Lukmanul; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study seeks to examine the impact of liquidity and leverage on return on investment (ROI) in consumer products companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study utilizes a quantitative methodology, including an associative design. Samples were chosen using purposive sampling, focusing on active enterprises that regularly publish yearly financial statements and supply comprehensive ratio data. The data were examined with multiple linear regression utilizing JASP statistical software. The findings demonstrate that both liquidity and leverage concurrently exert a substantial influence on ROI. Leverage exerts a favorable and considerable influence on ROI; however, liquidity does not have a meaningful impact. The adjusted coefficient of determination (adjusted R²) of 26.3% indicates that the variance in ROI can be elucidated by the two independent variables. These data indicate that effective debt management has a greater impact on investment return performance than the company's liquidity status.
How Zakat Affects Economic Growth In Three Islamic Countries Ashfahany, Afief El; Hidayah, Awalul Dini Nur; Hakim, Lukmanul; Noh, Mohd Shahid Bin Mohd
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21242

Abstract

Zakat as a pillar of development in Islamic economics contributed to the economic development applied in all Caliphate in the Islamic history. By then, this study aims to analyze the effect of zakah on economic growth of three Muslim countries. This study uses a regression estimate of panel data designed to determine the impact of zakat on economic growth with a sample of three Islamic countries in 2003-2020. The results of this study indicate that zakat distribution and population growth have a positive and significant effect on economic growth in three Islamic countries, namely Indonesia, Malaysia and Singapore in 2003-2020. Thus, it can create evidence that zakat can affect economic growth, especially in Islamic countries. This research also supports that zakat should be included in fiscal instrument in today’s world, not only tax. Based on the results of the research above, the student recommend that zakat be included in fiscal policy as is the case with taxes.
Implementasi kawasan Tanpa Rokok di kawasan Alun-alun Karawang Depas, Wili; Hakim, Lukmanul; Ajizah, Dewi Noor
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 6, No 2 (2022): Agustus, 2022
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v6i2.2022.453-465

Abstract

Penelitian ini membahas tentang implementasi kebijakan kawasan tanpa rokok di Alun-alun Kabupaten Karawang yang dilatar belakangi oleh hasil pengamatan peneliti masih mudah di temui perokok yang merokok disembarang tempat di Alun-alun Kabupaten Karawang yang semestinya lokasi Alun-alun Kabupaten Karawang menjadi kawasan tanpa rokok. Tujuan penelitian ini adalah untuk menganalisis dan mengdentifikasi implementasi kawasan tanpa rokok di Alun-alun Kabupaten Karawang. Menggunakan metode deskriptif dengan pendekatan kualitatif. Informan penelitian ini terdiri dari Kepala Seksi Promosi dan Pemberdayaan Masyarakat Dinas Kesehatan Kab. Karawang, Promotor Kesehatan Kelurahan Karawang Kulom, Satgas KTR atau Polisi Pamong Praja, dan Masyarakat di dekat Alun-alun Kab. Karawang. Peneliti menggunakan teori Implementasi Kebijakan menurut David L Weimer yaitu Logika Kebijakan, Lingkungan Kebijakan, dan Kemampuan Implementor Kebijakan. Hasil dari penelitian ini menunjukan kebijakan kawasan tanpa rokok di Kab. Karawang bertujuan untuk menekan angka perokok yang tinggi dan untuk menyehatkan masyarakat, karena kurangnya konsisten dari pemerintah, implementor, dan masyarakat untuk menegakan kebijakan tersebut, sehingga kebijakan tersebut belum optimal.Kata Kunci: implementasi, kebijakan, kawasan tanpa rokok, alun-alun karawang
Reasoning The Character of Hayy Ibn Yaqdzan: a Human Raised by a Deer in The Study of Philosophical Literature Ramdon Dasuki, Mohamad; Hakim, Lukmanul
Jaqfi: Jurnal Aqidah dan Filsafat Islam Vol. 10 No. 1 (2025): Jaqfi: Jurnal Aqidah dan Filsafat Islam
Publisher : Jurusan Aqidah dan Filsafat Islam Universitas Negri Sunan Gunung Djati Bandung

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Abstract

This article aims to explore and analyze the philosophical dimensions within the classical novel Hayy ibn Yaqzan by Ibn Tufail through the lens of literary philosophy. The objective is to analyze how philosophical themes such as the nature of life, self-awareness, human uniqueness, and the search for truth are embedded within a literary narrative. Using a philosophical-literary method, this research interprets the symbolic and imaginative elements in the novel by applying both philosophical inquiry and literary analysis. The method involves examining the character development, internal conflicts, and narrative structure of the protagonist, Hayy, in relation to broader philosophical questions. The results reveal that Hayy ibn Yaqzan is not merely a work of fiction but a narrative deeply infused with philosophical reflection. The novel presents a rich exploration of human consciousness, ethical reasoning, and metaphysical inquiry through allegorical storytelling. Furthermore, the analysis indicates that philosophical literature can serve as a powerful tool to bridge imaginative fiction with rational thought, demonstrating that literary works can embody both artistic expression and intellectual depth
Sharia Arbitration and Business Dispute Resolution under Law No. 30 of 1999 Hamidah, Al Milla; Isman; Hakim, Lukmanul
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study examines the consistency of legal norms governing Islamic arbitration institutions in Indonesia, focusing on the National Sharia Arbitration Board (BASYARNAS) within the framework of Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. It aims to evaluate the extent to which BASYARNAS aligns with national legal principles and international standards in resolving business disputes. Using a normative juridical method and qualitative analysis of primary and secondary legal materials. The study identifies a significant gap between regulatory norms and practical implementation. This inconsistency undermines BASYARNAS’s effectiveness, particularly in resolving investment-related disputes from the perspective of foreign investors. The findings reveal weak integration of Islamic arbitration mechanisms into Indonesia’s broader legal system. Moreover, limited international recognition and misalignment with global procedural standards reduce investor confidence. The study concludes that regulatory harmonization, institutional reform, and enhanced global acknowledgment are necessary to strengthen BASYARNAS as a credible and competitive dispute resolution forum in the international investment arena.
PENGARUH MOTIVASI KERJA TERHADAP KINERJA DOSEN STIE TOTALWIN SEMARANG Hakim, Lukmanul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.996 KB) | DOI: 10.36694/jimat.v2i2.20

Abstract

Organization as a system of behavior included input, process and output. A collection of people, facilities and infrastructure could be used as input for further processing. Form and the process can be the interaction of people involved in the organization. The form of output was a result of cooperation in implementing something to achieved the same goal. The general purpose of operation can not function when not translated into specific objectives. Its not easy to measure achievement objectives for organizations that do not produce tangible outputs such as in the College of Economics Totalwin Semarang engaged in the business of education services. In such organizations, faculty and staff input is a factor that perform a process inorder to create good output. One of the problems still faced by the existing College of Economics Totalwin Semarang until now was "Why do some lecturers work better than other lecturer?" One of the tasks Management College of Economics Totalwin Semarang was to identify the causes of things that could happen. Source of effectiveness of lecturers include motivation, ability, knowledge, skills, attitudes and stress. The differences are influenced by the motivation of work and that can lead to different performance of each faculty. The problem in this study were 1). Work motivation could affect on the performance of lecturers STIE Totalwin Semarang. 2). Which was the factor of work motivation could dominant affected the lecturerperformance in STIE Totalwin Semarang
Studi Tingkat Efisiensi: Perbandingan Besar Perusahaan dan Efek Krisis Ekonomi Hakim, Lukmanul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.506 KB) | DOI: 10.36694/jimat.v3i1.31

Abstract

The purpose of this study are (I) to analyze the efficiency differences between large andsmall firms. and (2) to analyze the impact of monetary crisis to efficiency, both large andsmall firms_ All the manufacturing firms listed on the JSX are ranked by total assets. The30 highest firms are categorized as the large firms and the 30 lowest firms arecategorized as the small firms. Data taken from the Indonesian Capital Market Directory1999. Six financial ratio are used to represent the company efficiency. Those ratios areconsist of three categories: profitability, liquidity and operation. and leverage. Ingeneral, the result of the study suggest that large and small firms have their ownefficiency niches. There are no differences between large and small firms with regard toefficiency. In addition, consistent with Machfoedz's (1999) study. company efficiency areimpacted by economic crisis. and the large firms are more impacted by economic crisisthan the small one
KERANGKA KONSEPTUAL PENDESAINAN SISTEM PENGENDALIAN MANAJEMEN Hakim, Lukmanul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 2 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.337 KB) | DOI: 10.36694/jimat.v3i2.44

Abstract

Sistem Perencanaan dan Pengendalian Manajemen sangatlah penting didalam melipatgandakan kinerja perusahaan atau unit organisasi. Konsep iniberorientasi ke masa depan, bukan masa lalu didesain sedemikian rupa sehinggasistem pengendalian manajemen ini sangat komprehensif, koheren danberkerangka. Untuk membentuk masa depan organisasi, diperlukan efektivitasyang sangat tinggi berupa pembentukan mindset dalam diri sumber daya manusiayang menjalankan sistem tersebut.
Co-Authors A, Arifin Abd Aziz, Azrina Abda Abda Abdul Amin Abdullah, Jubaida F Abdurrohman, Asep Abelika, Caca Achmad Nugrahantoro Adam, Zulkifli Adhi Pangeran Pangestu Adiarsa, Sopyan Resmana Adiazmil, Aan Aditya, Anggi Yudistira Adityo Wiwit Kurniawan Affandi, Muhammad Gisan Jauhar Afief El Ashfahany Afriadi, Putra Afrizal M Agus Santoso Agus Supriadi Agus Suryana Agustiani, Eka Agustiningrum, Henny Ahmad Ahmad Ahmad Fikri Ahmad Wira Satriawan Ahmad Zainal Aini, Nisa Nurul Ajizah, Dewi Noor Akbar, Arya Zufikar al Jamiliyati, Nasikhatul Ulla Alam, Shahbaz Aldri Frinaldi Ali Akbar Ali Imron Alifah, Nurul Almi, Muhammad Almukarramah, Almukarramah Amalia, Risa Amanah, Safitta Ambarsari, Ida Fitriana Amilia, Febriana Rosa Amin, Atu Aisyah Amin, Saifuddin Aminudin Ma'ruf Amira Amira Amirullah, Febry Anam, Wahidul Anasom, Anasom Andik Matulessy Anengsih, Anengsih Anggalana Anisah, Feni Nenden Anissa Lestari Kadiyono Anjaya, Reja Ansori Antika, Jefry Anuar Sanusi Anugrah, Lalu Aria Andra Anwar, Nirwan Appin Purisky Redaputri Apriani, Nur Ida Aprianti, Yuli Aprinisa Apriza, Dipa AR, Chairuni Ardamas, Rifa Dara Ardiansyah, Gusti Hurmuzan Arief Darmawan Arifin, Muhamad Zaenal Arisanti, Ivon Arjulayana Arjulayana Armaini, Hamida Armi, Armi Arsa, Dedi Arsy, Talitha Firda Aryani, Lina Asyqien, Melvien Zaenul Atikah Aturrizqi, Lulu Ayang Fristia Maulana Ayuning Atmasari, Ayuning Azimah, Nur Aziz, Muhamad Darul Amimi Aziza Meria Azizah, Faras Puji Badi, Ahmad Baiq Rohiyatun banjar nahor, kevin elvredo Barusman, Andala R P Bastiana Bastiana Bin A. Ghani, Muhammad Faizal Bisri, Mirza Bondan Winarno Buaya, Rizka Amanah Budi Darmawan Burmantara, Asrof Chairil Anwar Chandra, Agus Firdaus Chandra, Michelle Zirly Clarensia, Regina Antonius Cucu Atikah Dede Firmansyah Saefudin Dedy Susanto Deni Kurniawan, Deni Depas, Wili Desfika, Indri Desi Kurniawati Dewi Agustina Iryani, Dewi Agustina Dewi Noor Azijah Dewi, Sely Fitria Dia Cahya Wati Diah Anggeraini Hasri Dian Eka Darma Wahyuni Dicky Setiawan Didi Darmadi, Didi Didin Hafidhuddin MS Dikpride Despa Dinda, Dinda Dwi Herinanto Dwi Septi Haryani Dwi Susanto Efan Yudha Winata Eirene Eunike Meidiana Gaghauna, Eirene Eunike Meidiana Elyvia, Vinka Endang Rudiatin Erasiah Erasiah Erasiah, Erasiah Erika B. Laconi Erliana Erliana, Yossy Dwi Erlina B ERMAN ERMAN Erpin Harahap Ervin Nora Susanti, Ervin Nora Euis Hernawati Ezra Hendri Noto, Ezra Hendri Fadilla, Leoni Fadillah , Fauzan Faedurrohman Fahmi, Moch. Riza Fajar Destri Prasetyo Fajrin, Indah Herdiyanti Falah, Nur Fandi Prayoga Farada, Randy Faradiba, Syifa Putri Faradiba Farahdilla Kutsiyah Fariza, Nur Anis Farma, Junia Fasya, Nabiila Fatharani, Andini fatimah Fatimah Fatimah, Riska Aulia Nurul Fatimah, Siti Mutiara Fatoni, Muhammad Iqbal Fauzi, Indra Nirwan Fauzul Hanif Noor Athief Febriantin, S.IP., M.IPol., Kariena Febriosa, Liona Ramadani Ferdy . Fernanda, Imam Ghozali Fiesesha, Niken Audy Risma Fitra Hasri Rosandi Fitri Awaliyah Fitri, Euis Nessia Fitria, Rias Fitriana, Ani Qotus Zuhro’ Fitriani, Desy Fitriati, Desy Fitriyani Fitriyani Fujiantoro, Avilia Pradesti Furqan Furqan, Furqan GALINGGING, HERWAN Gandhi Sutjahjo Ghazali, Maher bin Gigih Forda Nama Ginandia Ariesta Gultom, Sarah Yosevin Guntoro, Erwanto Gusmedi, Heri Haerunisa, Haerunisa Hafiizh Maulana Hailuddin Hakim, Ari Rahman Hakim, Rasyid Hamidah, Al Milla Handoko, Rian Hanipah Hapsari, Farlina Haq, Arsyadani Sabilal Harahap, Lokot Hasanah Hardiansyah Hardiansyah Hardin, Nurul Isra Harfi, Muhammad Haromain, Haromain Haryadi, Imron Hasanah, Silvya Miftahul Hasani, Aceng Hasibuan, Nur Anisah Hassan, Fauziah Hasyim , Mansuri Helmita, Helmita Hendri Dunan Heni Pujiastuti Hermana, Widya HERMANTO, EDI Herri Gusmedi Hidayah, Awalul Dini Nur Hidayat, Mohamad Sopyan Hidayat, Nur Taufiq Hikam, Mohammed Helmy Qazwanul Hoirotun, Hoirotun Holilah, Enong Huda, Zulmiftah Hudaidah Hudaidah Hudin, Hafid I Ketut Seregig Ibrahim, Puji Astuti Idham, Aidul Ika Nurmaya Ika Pratiwi Ika Rezvani Aprita Ilfi Nur Diana Imam Haromain Imammul Insan, Imammul Imani, Halisatil Imania, Zikhra Dwi Imron Rosyadi Indradewa, Rhian Indrawati Indrawati Indriyani Idris Insi, Sajidan Intan Permatasari Irawan, M. Ary Irmayadani, Irmayadani Irmayanti Irmayanti, Irmayanti Irno Isman Isman Ismanto, Widodo Ismi Mashabai Isna Safitri, Isna Isnaeni, Nida Nadirah Isnaini, Anif Nur Isra H, Nurul Istiqlaly, Ahmad Syauqi Ivan Batara Izzah, Luthfiyyah Nurul Izzatusholekha Jailani Jailani Jannah, Nisa’ Zahrotul Jarong, Koree Jasmawati, Jasmawati Jeni Lappy Johan, Monica Permata Sari Juangsih, Mira Judijanto, Loso Julia Aridhona, Julia Karnawi, Karnawi Kentut Lintang Tenggono Khairani, Yuli Khairani, Yuni Khairudin Khairudin Khairudin Khairunnas Jamal Kharisbaya, Sofi Khoirul Amirudin, Mukamat Khotibul Umam Koma, Windy Aisty Krisworo, Yogo Kurnia, M. Hafiz Kurniansyah, Dadan Kurniawan Kurniawan Lailiyah, Istiq Laksono, Dwi Lestari, Dwi Putri Lestari, Farahita Lestari, Widya Limbong, Rahmat IR. Lina, Ismi Rizqa Linawati Liya Fitriyana, Liya Lolita Deby Mahendra Putri Lubis, Ramadan luciana, Lisma Ludji Pantja Astuti Lukman, Imam Abdillah Lukmanul Hakim M. Denu Poyo M. Hasan Ma'ruf M. Hasan Ma’ruf M. Yusuf S. Barusman Ma'ruf, M. Hasan Ma'ruf, M. Hasan Ma'ruf Ma’ruf, M. Hasan Mahardika, Aisyah Putri Rawe Maharini, Rini Mahmud Mahmud Mahmudi, Bambang Mahwiyah, Mahwiyah Makmur, Teuku Malintang, Jimmy Maliya, Azka Manullang, Salomo Mardhika, Mardhika Maria Ulfa Maulida, Rahma Lia Maulida, Riska Amalia Maulidyasari Maya Puspita Dewi Melayu, Erlina Miftahus Surur, Miftahus Mikhratunnisa, Mikhratunnisa Misbahul Munir Misfa Susanto Miswan Gumanti Mochamad Taufiqurrochman Abdul Aziz Zein Mochammad Novendri S Mohammad Hamim Sultoni Mohtar, M. Sobirin Mubaidi Sulaiman Mubin, A. Faizul Muchsin Muchsin Muchsin Muchsin Muhamad Zainal Mawahib Muhammad Ardiansyah Muhammad Husaini Muhammad Natsir Muharman Lubis Mulyadi, Aris Munir, Mukhlis Sirotul Munzir, T. Muryani Muryani Musaropah, Siti Anis Mustakim, Andi Ardiyan MUSTIKA, NILA Musyafak, Najahan Muthahhari, Muzaqky Muti'a, Nadratun Nadira Nafisah, Annisa Zauhar Nasrul, Herni Widiyah Naufal, Naifi Nazara, Arya Pratama Nining Purwasih Niswah, Uswatun Nixson Nixson Noh, Mohd Shahid bin Mohd Nova Adhitya Ananda Noviyanti, Anita Nugraha, Luthfan Meilana Nugraha, Yus Nur Alamsyah, Nur Nur Aliyah, Khofifah Nur Anisah Hasibuan Nur Faizah, Annisa Nuramaliyah, Nuramaliyah Nurfadilah, Aninda Nurfaizah Nurjannah Nurjannah Nurjihadi, Muhammad Nursa, Ruri Afria Nursaadah, Euis Nurzaman Nurzaman Nusa, Ahmad Bima Nusantara, Citra Tri Agustine Octaria, Metha Oekan Soekotjo Abdoellah Okta Ainita Oktapia, Mesi Osea Zebua Pajri, Dwi Hafizatul Pane, Faiz Abdul Aziz Sitorus Pangesti, Graceta Parizal, Parizal Parlindungan, Deni Pasaribu, Donni Cerpin Pei, Lendung Perdana, Dian Adi Perkasa, Aditya Permana, Muhammad Ilham Cahya Permatasari, Putri Intan Permatasari, Wulandari Dewi Peryanto, Ari Pradana, Rivaldio Rizki Praja Nata, Zaki Praja, Tondano Trisna Prasetia, Muhammad Riyan Pratama, Mayanda Putri Pratitis, Nindia Prayoga Jaya Mahendra, Jitu Prayoga, Fandi Pria, Wahyu Ana Primair Yani, Ariefa Priyana, Fahrur Riza Priyana Puji Azizah, Faras Puspitasari, Yesi Puteri, Puteri Putra, Masyhuri Putri Aureli, Annisa Brilyanda Putri Handayani Putri, Aisyah Karnila Nady Putri, Kinkin Yuliaty Subarsa Putri, Mega Utami Regina Rabiatul Adawiyah Raden Mohamad Herdian Bhakti Radhiatul Hasnah Raffin Althafullayya, Muhammad Raharjo Raharjo Rahma Wati, Uum Rahmad Tri Hadi Rahmah, Widadatur Rahman, Afifur Rahman, Selvia Rahman, Zidan Aulia Rahmanda, Fahruzi Rahmasari, Luthfiana Devi Erica Rahmiati, Tengku Mia Raihan, Rafli RAMADAN, RIZKI Ramdon Dasuki, Mohamad Ratnasari, Elvina Regita Cahyani Nazra, Endah Relando, Muhammad Adrian Reli Sulyani Rengganis, Dyah Wulan Sumekar Retnowati, Sri Riadin, Ahmad Ridhlo, M. Rasyid Ridhwan, M. Rifa, Muhammad Bahtiar Riki Kurniawan Rima Annisa Romli, Rima Annisa RINDIANI, LIFIA Rinekso Soekmadi Rismayanti, Aditya Ristiyanto, Tri Wahyu Ritonga, Joni Sandri Riza, Yulfira Rizal, Faisal Rizkal Rizki, Mohammad Rizki, Mohammad x Rizki, Paqrul Rizki, Sinta Nur Rizkiyani, Ika Rohaizat bin Abdul Wahab, Mohd Rori Afrinaldi, Rori Rosmila Rosmila, Rosmila Roveneldo Rubiah, Siti Rudi Hariawan Rudi Haryadi, Rudi Rudi Kurnianto Rudy Haryanto Rumini - S, Salbiah Sabatini, Gabriela Juni Sabella, Soraida Saerozi Saerozi, Saerozi Safiah, Safiah Safitri, Anis Fauzia Safitri, Lilik Ulaili Safitri, Oryza Sagita, Irina Ayu Sahlani, Sahlani Saidul Amin Saifullah Saifullah Saifullah Sakinah Sakinah Sakti, Pratiwi Sakti Samlan, Samlan Sandora, Lisna Sandra, Yova Sanyus, Hafiz Rahmat Getri Saragih, Rinjani Sari, Putri Meutia Sari, Wanda Novita Sartika, Luwy Satria , Alfi Satya, M. Erik Panji Dwi Saukani, Muhammad Seituni, Siti Selamet Selamet Setyawati, Almasah Farah Diah Shalehoddin Shaughie Alvi Ghoits, Ahmad Sihotang, Audi Lestari Silaban, Jon Riko Simatupang, Mona Rebeca Sinurat, Jonrius Sipnarong, Sipnarong Siregar, Indah Lastari Sitepu, Rizki Ramadhan Siti Aisyah Sitorus, Jernia Rulintan Sitorus, Khairun Nisa Soewito Soewito Sofie Fadhilah Chomas, Sofie Fadhilah Sri Andriani Sri Hartini Sri Karindah Sri Langgeng Ratnasari Stella Tania, Raisha Subarjo Sucihatiningsih Dian Wisika Prajanti Sudarman Sudarman Sudirman, Ganefo Sugandi, Rafid Sukamto, Ika Sumiyarsi Sukatin, Sukatin Sulaiman Sulaiman Sumiati, Astri Sumin, Sumin Sun'iyah, Siti Latihfatus Sunanto, Ghea Astrid Sunartaty, Rita Supriyadi Supriyadi Supriyadi, Moh. Suroso, Intan Kurnia Surtika Ayumida Surtika Ayumida Surya, Erdi Suryadinata, Sartika Suryalisman, Suryalisman Susilowati, Sumaryani Rita Suswasarosa, Asep Osa Sutoyo Sutoyo Sutrisno, A. Rahman Suwardji Syabil, Zafran Syabilah, Nur ‘Afifah Syafitri, Ridha Syakiroh, Rofida Syidiq, Muhammad Al Rasyid Tamzis Tantina Taskia Tawa, Arsis Tawee, Seow Teguh Iman Santoso Teguh Utomo Tibrani Tibrani, Tibrani Tina Miniawati Barusman Tintin Febrianti Tri Anggoro Tri Hadi, Rahmad Triayomi, Kholdi Septi Trisnowati Josiah Tuti, Novi Widias Ubabuddin, H Ulfatun Hasanah Umam, Danang Choirul Umam, Fachru Nurul Umami, Nenny Noor Umar Umar Umi Murdika Ummu Kalsum Unggul Wibawa Utami, Wiwik Surya Viary, Dwiki Vina Karina Putri Virna Muhardina, Virna Wahid Erawan WAHIDA, Nurul Wahyuni, Amelia Tri Wardokhi, W Wicaksono, Muhammad Pradipa Wiena Safitri Wijaksana, Yana Wijaya, Iqra Pandu Wildani, Luthfi Kurnia Winarso, Widyo Yakin, Ainol Yayuli Yeda Sahaya, Yeda Sahaya Yohanson A.K. Yola, Nilma Yudhiakto Pramudya Yudianto, Peri Yulia, Ruka Yulniza, Yulniza Yunita*, Yunita Yuwono Fitri Widodo Zaidiyah Zaidiyah Zainab Ompu Jainah Zakaria, Abdul Wahid Zakaria, Muhammad Fadhlurrahman Zulfakar, Zulfakar Zulkieflimansyah Zulkieflimansyah Zulkifli Zulkifli