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All Journal Jurnal Psikologi Jurnal Ilmu Ternak Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik SELAMI IPS JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Jurnal Penelitian Pertanian Terapan Jurnal Penelitian Pendidikan IPA (JPPIPA) JURNAL PRESTASI YUME : Journal of Management Jurnal Ilmiah Ecosystem Jurnal Ilmiah Mandala Education (JIME) GROWTH Jurnal Ilmiah Ekonomi Pembangunan Gema Wiralodra PREPOTIF : Jurnal Kesehatan Masyarakat PEDAGOGIKA Jurnal Abdi Insani Forecasting : Jurnal Ilmiah Ilmu Manajemen Teknika Sains : Jurnal Ilmu Teknik Jurnal Agrisistem Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Psikologi Islam Jurnal Ilmu dan Teknologi Peternakan Terpadu (JITPU) Mediation : Journal Of Law Indonesian Journal of Shariah and Justice Jurnal Healthy Mandala Waluya Jurnal Pharmacia Mandala Waluya Jurnal Kesehatan Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Bisnis Digital dan Enterpreneur (BISENTER) Jurnal Ilmiah Bongaya (JIB) INTENS Jurnal Inovasi Sains Teknologi dan Bisnis Jurnal Bioteknologi & Biosains Indonesia
Muhammad Idrus
Universitas Ahmad Dahlan
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Pengaruh Tingkat Debt Financing dan Equity Financing terhadap Profit Expence Ratio Perbankan Syariah (Studi Kasus PT.Bank Muamalat Indonesia Cabang Pembantu Bone) Fitri Andini, Delia; Idrus, Muhammad; Mursakin, Mursakin
Jurnal Bisnis Digital dan Enterpreneur (BISENTER) Vol. 2 No. 2 (2024): Jurnal Bisnis Digital dan Enterpreneur
Publisher : STMIK Amika Soppeng

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Abstract

Delia Fitri Andini, 2023. “ Pengaruh Tingkat Debt Financing Dan Equity Financing Terhadap Profit Expense Ratio Perbankan Syariah (Studi Kasus PT Bank Muamalat Indonesia Cabang Pembantu Bone)”. Skripsi Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE YAPI BONE). Tujuan Penelitian 1) Untuk mengetahui apakah terdapat pengaruh tingkat debt financing dan equity financing secara bersama - sama (simultan) profit expense ratio bank syariah. 2) Untuk mengetahui apakah terdapat pengaruh tingkat debt financing dan equity financing secara parsial terhadap profit expense ratio bank syariah. Hasil penelitian 1) Hasil pengujian jumlah dana pihak ketiga terhadap nisbah bagi hasil yang diberikan PT Bank Muamalat Indonesia Cabang Pembantu Bone kepada nasabahnya menunjukkan bahwa hipotesis nol juga ditolak. 2) Hasil penelitian yang dilakukan terhadap Financing to Deposit Ratio terhadap Nisbah bagi hasil yang diberikan bank Bank Muamalat Indonesia menunjukkan bahwa Financing to Deposit Ratio tidak mempunyai pengaruh yang signifikan terhadap Nisbah Bagi Hasil yang diberikan bank Bank Muamalat Indonesia dengan arah positif. 3) Hasil penelitian secara simultan juga menunjukkan bahwa terdapat pengaruh yang signifikan dari jumlah dana pihak ketiga dan Financing to Deposit Ratio secara bersama-sama terhadap nisbah bagi hasil yang diberikan bank syariah kepada nasabahnya
Hukum Laut di Indonesia Ardifka, Fran; Rahman, Fathur; Pakpahan, Rori Chandra Zaqy; Idrus, Muhammad; Alam, Samsir
Mediation : Journal of Law Volume 3, Nomor 2, Juni 2024
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/mjol.v3i2.1997

Abstract

Indonesian, as an archipelagic country with a large maritime area, has significant maritime legal interests in its national legal system. Despite its importance, Indonesia's maritime law is still fragmented and lacks a comprehensive and coherent framework. The study aims to analyze and review existing maritime laws and regulations in Indonesia, identify gaps and inconsistencies, and propose a new framework for Indonesian maritime law. This study uses a qualitative research approach, analyzing primary and secondary legal sources, as well as conducting interviews with experts in the field. The results of the study show that Indonesia's maritime law is filled with inconsistencies and lack of clarity, leading to confusion and uncertainty among stakeholders. The study proposes a new framework that integrates existing laws and regulations, provides clear definitions and procedures, and ensures the effective management of Indonesia's vast maritime territory
ANALISIS PENGELOLAAN BIAYA BAHAN BAKU PADA PT PERKEBUNAN NUSANTARA (PTPN) XIV (STUDI KASUS PABRIK GULA ARASOE) Salam Galib, Nur Azizah; Idrus, Muhammad; Syafridayani, Syafridayani
GROWTH Jurnal Ilmiah Ekonomi Pembangunan Vol. 6 No. 1 (2024): GROWTH Jurnal Ilmiah Ekonomi Pembangunan
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Research Objectives 1) To determine the economical quantity of sugar cane raw material supplies in daily granulated sugar production during the milling season at the Bone Arasoe Sugar Factory. 2) To determine the efficiency of raw material inventory costs with production costs incurred by the Bone Arasoe Sugar Factory. 3) To find out how to control the supply of sugarcane raw materials so that the intensity of sugarcane raw materials for the production process can be evenly distributed during the milling season. Research results 1) Production quantity per day according to calculations using the EPQ method shows a greater value when compared with production calculations according to company policy. Daily production quantities according to the EPO method during 2017 - 2021 are respectively 2,655.50 tons, 2,536.19 tons: 2,641.02 tons,2,792.69 tons and 2,917.70 tons. 2) The total production costs for making granulated sugar per day according to calculations using the EPQ method are smaller than the total production costs carried out by the company. 3) To schedule sugarcane raw materials at the Sugar Factory Bone Arasoe So that the intensity of sugarcane raw materials for the production process can be evenly distributed during the milling season, planting and cutting periods can be scheduled based on rainfall data.
INOVASI PELAYANAN PT POS INDONESIA CABANG WATAMPONE DI ERA E-COMMERCE DALAM MENINGKATKAN KUALITAS PELAYANAN YANG BERDAYA SAING Sari, Rika; Idrus, Muhammad; Syam, Akbar
GROWTH Jurnal Ilmiah Ekonomi Pembangunan Vol. 6 No. 1 (2024): GROWTH Jurnal Ilmiah Ekonomi Pembangunan
Publisher : LPPM Universitas Muhammadiyah Mamuju

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This research aims 1) To determine the service quality of PT Pos Indonesia Watampone Branch, 2) To determine the innovations carried out by PT Pos Indonesia Watampone Branch in improving the quality of competitive delivery services. This research is qualitative research, namely research that intends to understand the phenomena experienced by research subjects, for example behavior, perception, motivation, action, existence, etc. The subjects in this research were at the PT Pos Indonesia Watampone Branch Office located on Jalan M.H. Thamrin, Bone Regency. This research uses qualitative data analysis techniques, following the concept given by Miles and Huberman, namely an activity that includes data reduction, data display, and conclusion drawing/ferification. The results of this research show that: 1) The forms of innovation implemented at the Watampone Branch Post Office include process innovation and product innovation. These include: O-ranger, M-pospay and Pos Order Number. These innovations are related to the type of organizational innovation, namely new methods of managing, coordinating and taking responsibility as well as business innovation. This innovation has superior advantages and added value to the process and management level benefits which are expected to improve the quality of competitive delivery services. However, this innovation is still not optimal due to limitations in human resources and promotion. 2) Service quality is measured using public service standards KEPMENPAN No.63/Kep/M.PAN/7/2003 which consists of six indicators, namely service procedures, completion time, service costs, service products, facilities and infrastructure and the competence of service providers Those at the Watampone Branch Post Office can be categorized as satisfactory, so they need to be maintained and those that are still not good need to be evaluated and improved.
SISTEM INFORMASI AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK MUAMALAT KANTOR CABANG PEMBANTU BONE (BERDASARKAN PRINSIP AKUNTANSI SYARIAH) Saenal, Saenal; Idrus, Muhammad; Mustadir, Mustadir
GROWTH Jurnal Ilmiah Ekonomi Pembangunan Vol. 6 No. 1 (2024): GROWTH Jurnal Ilmiah Ekonomi Pembangunan
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Research Objectives: To find out how the financing accounting information system worksmudharabahat Bank Muamalat Bone Sub-Branch Office, to find out the obstacles that arise in the financing processmudharabahat Bank Muamalat Bone Sub-Branch Office, to find out what the financing accounting information system ismudharabahat Bank Muamalat Bone Sub-Branch Office, this has been carried out based on sharia accounting principles. This research uses descriptive qualitative research. Descriptive qualitative research is research that attempts to describe a symptom, event or event that is happening now. Research results 1) Show that the process of collecting and storing transaction activity data at Bank Muamalat has been carried out using computers assisted by certain applications that help employees in the process of collecting and storing data, so that if at any time it is needed it will make things easier for employees. 2) Shows that there are still obstacles that occur in the mudharabah financing process, including the customer's lack of understanding about sharia principles, especially mudharabah, the bank's lack of concern for customer limitations which is manifested in the form of preparing the bank's strategy for risk management, and the lack of human resource knowledge about the characteristics of mudharabah financing. . 3) Shows that the mudharabah financing accounting information system at PT. Bank Muamalat Bone Sub-Branch Office has been implemented based on sharia accounting principles, namely the principles of responsibility, justice and truth. These three principles have been applied in the financing process.
The Benefits of Nori Fruit Extract (Morinda Citrifolia Linn) in Increasing the Storage of Spermatozoa Y Bali Cows Resulting from Sexing at a Temperature of 5oC Firmiaty, Sri; Idrus, Muhammad; Anitasari, Bestfy; Hamsina, Hamsina
Jurnal Penelitian Pendidikan IPA Vol 9 No 9 (2023): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i9.4785

Abstract

The sperm sexing technique is the separation of spermatozoa carrying the X chromosome and the Y chromosome, which allows farmers to choose male births for beef cattle businesses. However, the process of centrifugation and sperm preservation can cause oxidative stress which gives rise to free radicals. Therefore, an antioxidant ingredient is needed in the diluent, including noni fruit extract which contains lots of flavonoids. This research aims to analyze the addition of noni fruit extract in a diluent to improve the quality of Y-chromosome spermatozoa at a storage temperature of 5oC. The results of the study showed the results of analysis of the progressive motility of Y-chromosome spermatozoa, showing a decrease in progressive motility, on D7 and D-9 there was a difference between control vs P1 and P2 (P<.05) respectively 37.63% vs 49.96% vs 48.56%, while on day 11 showed a very real difference between P0 vs P1 vs P2 respectively 24.32% vs 36.77% vs 40.87%. The addition of 3% and 5% noni extract can improve the quality of Y spermatozoa stored at 5oC. This is because noni extract contains amino acids, ascorbic acid, and flavonoids as antioxidants so that it is able to prevent free radicals, scavengers, and damage to the spermatozoa plasma membrane can be prevented. The addition of 5% noni fruit extract in the diluent to improve the quality of Y-chromosome spermatozoa at a storage temperature of 5oC for up to 11 days.
CONCEPTION RATE OF ARTIFICIAL INSEMINATION OF BALI CATTLE ON DIFFERENT SEMEN DEPOSITIONS Firmiaty, Sri; Idrus, Muhammad; Amiluddin, Amiluddin; Sudirman, Sudirman; Sonjaya, Herry; Suyadi, Suyadi; Iskandar, Hikmayani
Jurnal Bioteknologi & Biosains Indonesia (JBBI) Vol. 10 No. 2 (2023)
Publisher : BRIN - Badan Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/jbbi.2023.3097

Abstract

This study aims to analyze the pregnancy rate resulting from artificial insemination of Bali cattle with different semen depositions. The research method used was a field experiment with three treatments: semen deposition at positions 3, 4, and 4+ (right side/dexter side). Pregnancy rate data were evaluated through Non-Return Rate (NRR1 and NRR2), Service per Conception (S/C), and Conception Rate (CR). The study was conducted on 120 Bali cattle in Bulukumba District, South Sulawesi. The results showed an increase in NRR in semen deposition 3, 4, and 4+ during the observation period of NRR 31 – 60. Although some breeders reported arousal symptoms late, the increase in NRR indicates a good understanding of arousal detection. Semen deposition at position 3 produces the lowest NRR, which can be caused by reproductive function abnormalities, silent heat, endometritis, or late reporting by farmers. The results of the S/C evaluation showed the lowest value and the highest of CR at semen deposition 4, which means that the semen deposition was closer to the fertilization site. Semen deposition at positions 4+ on dexter side althrough closer to the fertilization site was lower results of CR than posisition 4, because sperma only toward in right tubafolopii. The effectiveness of AI is significantly impacted by accurately detecting and timing the insemination process based on the ovulation period. This study provides important information regarding AI techniques in Bali cattle that can be used to increase the population and genetic quality of beef cattle in Indonesia.
PENINGKATAN KESIAPSIAGAAN BENCANA MELALUI PEMETAAN JALUR EVAKUASI: STUDI KASUS SMA NEGERI 5 BANDAR LAMPUNG Phelia, Arlina; Darmaputra, I Gde; Raharjo, Ismadi; Idrus, Muhammad; Kuswadi, Didik; Putri, Vera Chania
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.2846

Abstract

SMA Negeri 5 Bandar Lampung is located in a strategic yet disaster-prone area, facing risks such as floods, earthquakes, and fires. The school did not have a structured evacuation route system or evacuation maps displayed in strategic areas, leaving the school community without clear visual guidance for evacuation routes and assembly points during emergencies. This community service activity aimed to develop evacuation route maps based on the actual spatial conditions of the school to improve preparedness. The methods included field observation, manual measurement, visual documentation, and digital mapping using AutoCAD, with design validation involving school stakeholders. The activity produced a proportional digital evacuation map showing routes from all strategic areas to three designated assembly points. Before the implementation, only 16.7% of evacuation-supporting elements were available; after installation and dissemination, the preparedness index improved significantly from an average of 22.7% to 76.7%. The map is clear, easy to understand, and serves as an essential visual reference to support the Disaster-Safe School program. The development of this evacuation route map has improved the structural preparedness of the school and provides a technical foundation for future disaster drills and training.
Co-Authors Adriani, Rini Agustri, Ranjes Ahmad Muchlis Alam, Samsir Amelia, Dwi Putri Amiluddin Amiluddin, Amiluddin Ammase Anak Agung Istri Sri Wiadnyani Aprina, Fenty Ardifka, Fran Ary, Kana Asdar Asdar Asmawati Asmawati Asmawati Baso, Andi Defri Adrian Basri Oner Bestfy Anitasari Boling, Jeferson Carli, Selvina Citra Dewi Citra Lestari Dahirin, Dahirin Darmaputra, I Gde de Ornay, Paulus Pehan Desriyanti, Desriyanti Efendi, M. Erham Eka Safitri Erie Maulana Sy, Erie Maulana Fajar, Mohammad Nur Fathur Rahman FERAWATI, ANDI Firdawati, Firdawati Firman Menne Firmiaty, Sri Fitri Andini, Delia Fitri Samsuri, Ullya Fitria Hafizzullah, Anugerah Akbar Hamka, Nazarudin Hamsina Hamsina Harisa, Muh. Hartono, Dwi Bagus HASYIM, ZOHRAH Herry Sonjaya Hidayatullah, M Rizki I Gde Iskandar, Hikmayani Ismadi Raharjo, Ismadi Jaya, Andi Resky Jaya, Rian Atma Kamaluddin, Apiaty Kasim, Syaifudin S. Khairunisa, Alfiah Kuswadi, Didik Larisu, Zulfiah Lidia Lidia, Lidia Maidi, Mulyasari Miftha, Miftha Huljannah Mudarsep, Miftahul Jannah Muhammad Basri Muhammad Muhammad Muharrati, Ika Muna, Muna Murniati, Happy Mursakin Mursakin, Mursakin Mustadir, Mustadir Najmah, Najmah Nurhapsah, Nurhapsa Nurkurnia, Nurkurnia Nurqanita, Ajeng Fathia Pakpahan, Rori Chandra Zaqy Parewangi, Syahrir Pawerangi, M. Harisa Phelia, Arlina Putri, Vera Chania Qadar, Rahmat Rahmat Fajri Rahmatullah S., Nur Ramli Ramli Refandy, Ahmad Rezkiah, Laila Tri Rima Semiarty Rizki Khairunnisa Sadeli, Yudi Akhmad Sadewa, Guntur saenal, saenal Salam Galib, Nur Azizah Sari, Rika Sating, Waspada Sekar Dwi Rizki Setiawan, Lukman Shabran, Shabran Solly Aryza Suardi, Sulfikar Sudirman Sudirman Sulfirani, Siti Sulham, Baso Suprapto Suprapto Suyadi Suyadi Syaban, Abdul Syafridayani Syafridayani, Syafridayani syam, akbar Syam, Marniati Syarifuddin Syarifuddin Taena, Nursitya Ningsi Tati Murniati Wantika, Dewi Winata, Ardi Adi Winsidi, Winsidi Yasir ", Yasir Yasmin, Laode Muhammad Yudhi Setiawan Yunus, Muhammad Yusri Zamzam, Muhammad