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Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024 Istiqomah Istiqomah; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1544

Abstract

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.
ANALISIS RENTABILITAS PADA PT. ASBA PERMATA JAYA GROUP TANAH GROGOT Ainun Ainun; Istiqomah Istiqomah; Iis Hidayati
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 1 (2022): Maret: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.951 KB) | DOI: 10.55606/jupiman.v1i1.1064

Abstract

Tujuan penelitian ini adalah untuk mengetahui perkembangan laporan keuangan berdasarkan analisis rasio rentabilitas pada PT. Asba Permata Jaya Group Tanah Grogot. Penulis membatasi pembahasan dalam analisis rentabilitas dengan menggunakan empat rasio keuangan. Rasio keuangan tersebut terdiri dari profit margin, Turnover of Operating Asset (tingkat perputaran aktiva usaha), rentabilitas ekonomi, dan rentabilitas modal sendiri. Hasil penelitian menunjukan bahwa profit margin pada tahun 2010, 2011 dan 2012 yaitu 18,04%, 30,86%, dan 33,10%. Rasio Turnover of Operating Asset (tingkat perputaran aktiva usaha) tahun 2010, 2011, dan 2012 yaitu 0,17 kali, 0,21 kali, dan 0,24 kali. Rasio rentabilitas ekonomi tahun 2010, 2011, dan 2012 yaitu 3,13%, 6,42%, 8,02%. Rasio rentabilitas modal sendiri tahun 2010, 2011, dan 2012 yaitu 20,11%, sebesar 28,82%, dan 26,33%. Berdasarkan pengamatan, hasil analisis dan pembahasan, penulis dapat menarik kesimpulan bahwa analisis rasio rentabilitas PT. Asba Permata Jaya Group pada umumnya telah mampu menghasilkan keuntungan yang cukup baik dan stabil setiap tahunnya.
Studi Intelektual tentang Penyebaran Islam di Nusantara dalam Pemikiran Azyumardi Azra Istiqomah Istiqomah; Rachmat Panca Putera; Muhammad Zamzam
Hikmah : Jurnal Studi Pendidikan Agama Islam Vol. 2 No. 3 (2025): Hikmah : Jurnal Studi Pendidikan Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hikmah.v2i3.1271

Abstract

This study examines Azyumardi Azra’s interpretation of Islamization in the Malay-Indonesian Archipelago, highlighting its significance in both historical and contemporary discourse. Using a qualitative library research approach, the analysis draws on Azra’s key works, especially The Ulama Network: Southeast Asia and the Middle East in the Seventeenth and Eighteenth Centuries, and is supported by recent scholarly literature. Azra challenges conventional theories that attribute Islamization mainly to trade, political authority, or intermarriage. Instead, he underscores the central role of ulama networks, the transmission of religious knowledge, and the influence of Sufism. His perspective reveals how intellectual chains connected Southeast Asian scholars to Middle Eastern centers of learning, particularly Mecca and Medina, thus situating Islam in the archipelago as an integral part of global Islamic scholarship. Furthermore, Azra emphasizes the adaptive and dialogical character of Islamization, whereby Islamic teachings were internalized through cultural accommodation, shaping the distinctive identity of Islam Nusantara as moderate, inclusive, and cosmopolitan. The findings suggest that Azra’s framework not only advances historiography but also contributes to contemporary debates on religious moderation and Indonesian Islamic identity. This study concludes that his intellectual model provides a valuable foundation for further research that incorporates social, political, and economic dimensions of Islamization.
Mekanisme Produk Pembiayaan Mudharabah Terhadap Nasabah Yang Membutuhkan Modal Usaha di BMT UGT Nusantara Cabang Kepanjen Uni Khasanah; Istiqomah Istiqomah; Moh. Aan Sulton
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2024): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v1i2.215

Abstract

development of sharia economics in Indonesia, sharia financial institutions, especially Baitul Maal Wat Tamwil, have the main goal of being able to help and alleviate problems, especially the problem of limited capital based on Sharia principles. Because many entrepreneurs have limited business capital. Therefore, with this research, entrepreneurs who need it will have information about the financing mechanism with a Mudharabah agreement, for those who have limited business capital. BMT UGT Nusantara has several financing products, one of which is the mudharabah contract. Mudharabah financing is an agreement where the shohibul maal provides funds to the mudharib with the profits divided according to the profit sharing and nibah agreed at the beginning of the contract. The mudharabah financing mechanism at BMT UGT Nusantara Kepanjen requires members to fulfill the requirements, then the BMT will carry out analysis and observations to ensure the eligibility of the recipient of the financing, if it has been approved they will inform you of the disbursement of funds and carry out an agreement. When the contract is executed, BMT and the customer enter into an agreement on the division of the ratio and margin. This research uses qualitative methods, with field research and interviews with BMT staff as a means of obtaining information
Strategy for the Development and Implementation of RKS, RKT, and RKAS: A Case Study at SMK Hidayatul Mubtadi’in Farah Amalia; Sri Wahyuningsih; Moh Tasirun; Istiqomah Istiqomah; Ngurah Ayu Nyoman
JURNAL PENDIDIKAN IPS Vol. 15 No. 2 (2025): JURNAL PENDIDIKAN IPS
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpi.v15i2.2880

Abstract

This study examines the strategy of formulating and implementing data-based planning through the School Development Plan (RKS), Annual Work Plan (RKT), and School Budget Plan (RKAS) at SMK Hidayatul Mubtadi’in Bulusari. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. The results show that utilizing the Education Report Card (Rapor Pendidikan) helps the school identify urgent issues, design targeted programs, and allocate resources efficiently. Involving stakeholders such as the principal, teachers, treasurer, and school committee fosters collaboration and strengthens ownership of school programs. Data-based planning enhances transparency and accountability in budget and program implementation. However, challenges include low data literacy, limited IT infrastructure, and inconsistent monitoring practices. The study recommends improving data literacy through training, enhancing technological infrastructure, and developing integrated digital systems to support effective and sustainable planning.
Keterampilan Dasar Guru Abad ke-21: Kunci Menuju Pembelajaran Kreatif dan Kolaboratif Istiqomah Istiqomah; Rina Apriana; Cyndy Felisya; Sani Safitri; Rani Oktapiani
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 3 No 4 (2025): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v3i4.1386

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This study aims to analyze the basic skills of 21st-century teachers that play a role in creating creative and collaborative learning. Technological developments, changes in student characteristics, and modern educational demands place teachers in the role of facilitators who must master critical thinking, creativity, communication, collaboration, and the ability to integrate technology into the learning process. The results of the study show that mastery of these skills can increase student activity, motivation, and interaction, while also encouraging problem-solving and cooperation skills. In addition to pedagogical aspects, teachers' psychological readiness and attitudes toward the use of technology, including artificial intelligence, also influence the effectiveness of its application in the classroom. This study emphasizes the importance of continuous training, the development of relevant learning media, and institutional support so that teachers can adapt to the changes of the digital era. Thus, the basic skills of 21st-century teachers are an important foundation in realizing innovative and relevant learning for the needs of students.
Pengembangan Bahan Ajar Adaptif Berbasis Artificial Intelligence untuk Meningkatkan Kualitas Pembelajaran Sekolah Dasar di Sekolah Alam Ananda Mandiri Ratri Wikaningtyas; Nurhayati Nurhayati; Sigit Arvianto; Handoko Aji Wardana; Istiqomah Istiqomah; Ririn Hestiningtyas; Imam Budi Prasetyo
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 1 (2026): Januari : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i1.2787

Abstract

The need for learning materials that can adapt to students’ abilities and characteristics has made the development of AI-based adaptive learning resources increasingly important in elementary education. However, limited digital literacy and high workloads among teachers hinder optimal implementation. This Community Service Program aimed to enhance the competencies of teachers at Sekolah Alam Ananda Mandiri Slawi through workshops, guided practice, and hands-on development of AI-supported adaptive materials. The method included preparation, conceptual presentation, technology demonstration, guided practice, pre–post evaluation, and follow-up support. The results showed a significant improvement, with teachers’ competence in the “good” category increasing from 22.5% to 82.5%, and all participants (100%) successfully producing at least one adaptive module and one deep-learning-based material component. Furthermore, 92% of participants reported that the program greatly improved their digital literacy and pedagogical understanding. Thus, this activity effectively strengthened teachers’ competencies and provided a strong foundation for the sustainable integration of AI-based adaptive learning materials in elementary classrooms.
Manajemen SDM dalam Penanganan Stunting di Wilayah Kerja Dinas Pengendalian Penduduk, Keluarga Berencana, Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Paser Istiqomah Istiqomah; Karlina Karlina; Nuriyah Nuriyah; Ainun Ainun; Rusmiati Rusmiati; Amir Hamzah
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 4 No. 1 (2026): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v4i1.2498

Abstract

Stunting remains a significant public health challenge in Indonesia, including in Paser Regency, East Kalimantan. Effective human resource (HR) management among community cadres is a critical factor in stunting prevention and intervention programs. This community service activity aimed to enhance the knowledge and skills of 33 Stunting Companion Cadres under the auspices of the Office of Population Control, Family Planning, Women's Empowerment and Child Protection (DPPKBPPPA) of Paser Regency through counseling and training on HR management principles applied to stunting mitigation. The activity was conducted using a participatory lecture method supplemented by discussion and question-and-answer sessions. Pre-test and post-test evaluations were administered to measure improvements in participants' knowledge. Results indicated a significant increase in participants' understanding of HR management concepts—including planning, recruitment, training, and performance evaluation—as applied to stunting intervention programs. The mean pre-test score was 58.3, which increased to 82.7 after the intervention (improvement of 41.8%). These findings underscore the importance of HR management capacity-building for cadres as a foundational strategy for achieving optimal stunting reduction outcomes at the community level.
Edukasi Peningkatan Kemampuan Sumber Daya Manusia Dalam Memberikan Pelayanan Masyarakat Di Desa Senaken Kecamatan Tanah Grogot Kabupaten Paser Nuriyah Nuriyah; Karlina Karlina; Ainun Ainun; Istiqomah Istiqomah; Maulidia Setio Ningsih; Satrio Adi Purnomo
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i3.32

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Desa merupakan organisasi pemerintahan yang memiliki hak istimewa dalam mengurus sendiri urusan daerahnya termasuk urusan masyarakatnya. Undang-Undang Nomor 6 Tahun 2014 tentang Desa yang menyebutkan bahwa desa adalah kesatuan masyarakat hukum yang memiliki batas wilayah yang berwenang untuk mengatur dan mengurus sendiri urusan pemerintahan, dan kepentingan masyarakat setempat berdasarkan prakarsa masyarakat. Sebagai garda terdepan dalam menyelenggarakan tugas-tugas pemerintahan umum di desa, Desa Senaken memiliki masalah SDM, aparat Desa Senaken masih belum sepenuhnya profesional. Latar belakang pendidikan yang sebagian besar hanya berada pada level menengah menjadi kendala utama dalam membaca kebutuhan publik yang wajib dilayani. Metode dalam proses edukasi ini adalah pemberian materi dan diskusi terkait dengan hal-hal yang menjadi tugas, fungsi dan pengetahuan dasar yang harus dimiliki oleh setiap perangkat desa. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dirasa memiliki banyak manfaat bagi perangkat Desa Senaken, dilihat dari bobot pertanyaan mereka yang memang sangat mendasar. Bagi perangkat desa edukasi ini sangat berguna dan berharap kedepannya akan terus diadakan sehingga mereka bisa terus menambah ilmu dan wawasan mengingat waktu dan dana mereka sangat terbatas untuk rutin mengkuti pelatihan pengembangan SDM. Edukasi yang didapatkan dalam pengabdian masyarakat ini akan diimplementasikan dalam prose pelayanan di Kantor Desa Senaken, Kecamatan Tanah Grogot, Kabupaten Paser.
Integritas Artificial Intelligence dalam Pembelajaran Sejarah untuk Meningkatkan Literasi Sejarah Digital Peserta Didik Istiqomah Istiqomah; Sifana Alqorana; Meysi Wulandari; Safina Desfianti; Sani Safitri
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 4 No 1 (2026): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v4i1.1589

Abstract

The rapid development of digital technology in the 21st century has brought significant changes to various aspects of life, including education. One of the emerging innovations in the educational field is the use of Artificial Intelligence (AI) as a tool to support the learning process. The integration of AI in history education offers new opportunities to create more interactive, adaptive, and contextual learning experiences through access to various digital historical sources. This study aims to analyze the integration of Artificial Intelligence in history learning and its implications for improving students’ digital historical literacy. This research uses a qualitative approach with a descriptive method through a literature study by reviewing various scientific articles related to the use of AI in education and digital literacy in history learning. The findings indicate that the use of Artificial Intelligence can assist students in accessing, analyzing, and understanding various digital historical sources more broadly through interactive media such as online archives, historical simulations, and technology-based learning platforms. In addition, the integration of AI can increase student engagement in the learning process, encourage critical thinking skills, and support more personalized learning based on students’ needs and abilities. However, the implementation of this technology must be accompanied by the strengthening of digital historical literacy as well as the application of academic integrity, ethical principles, and responsible use of technology. Therefore, the proper integration of Artificial Intelligence can serve as an innovative strategy to enhance the quality of history education in the digital era.