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All Journal Jurnal Rekayasa Mesin Jurnal Bios Logos TEKNIK Journal of Business and Management The Journal of Experimental Life Sciences (JELS) Jurnal Sains dan Teknologi Prosiding SNATIF JSW (Jurnal Sosiologi Walisongo) Journal of Tropical Biodiversity and Biotechnology Jurnal IUS (Kajian Hukum dan Keadilan) Unnes Political Science Journal JURNAL SIMBOLIKA: Research and Learning in Communication Study Politik Indonesia: Indonesian Political Science Review Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Dental Association Jurnal Peternakan Nusantara JAKP (Jurnal Administrasi dan Kebijakan Publik) JURNAL CRANKSHAFT Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Reswara: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Dental Medicine Tunas Medika Jurnal Kedokteran & Kesehatan Riwayah : Jurnal Studi Hadis Publikasi Riset Orientasi Teknik Sipil (Proteksi) Community Empowerment Indomera : Jurnal Magister Manajemen Journal of Rural and Urban Community Empowerment Journal of Community Development and Disaster Management Golden Ratio of Social Science and Education Balanca : Jurnal Ekonomi dan Bisnis Islam Jurnal Andalas: Rekayasa dan Penerapan Teknologi The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Applied Mechanical Engineering and Renewable Energy (JAMERE) eProceedings of Art & Design Jurnal Sarjana Ilmu Budaya Innovative: Journal Of Social Science Research Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan Jurnal Pengabdian kepada Masyarakat (Nadimas) JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia Journal of Applied Mechanical Technology (JAMET) APPA : Jurnal Pengabdian Kepada Masyarakat Karimah Tauhid Journal of Advances in Accounting, Economics, and Management Composite: Jurnal Ilmu Pertanian The Indonesian Journal of Applied Physiotherapy Jurnal Pengabdian Nasional (JPN) Indonesia KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Educational Journal of Learning Technology Azimuth: Journal of Islamic Astronomy
Muhammad Luthfi
Universitas Sumatera Utara
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Analisis Kelayakan Usaha Pangkalan Gas LPG Tri Putra Kota Parepare Luthfi, Muhammad; Nurfadhilah
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2022): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v4i2.4825

Abstract

This research aims to evaluate the feasibility of a trading business, especially in the case of the Tri Putra 3Kg LPG Gas Base Business. The research method used is descriptive qualitative by utilizing primary and secondary data. Primary data was obtained through direct research and interviews with respondents, while secondary data was obtained from various sources such as journals and books. The data analysis process follows the stages of data reduction, data presentation (data display), and conclusion drawing/verification. The data analysis method is based on the concept of Miles and Huberman, which organizes data collection activities in three main stages, namely data reduction, data presentation, and verification and conclusion drawing. The results showed that Tri Putra's 3Kg LPG Gas Base Business is feasible. This feasibility is proven through the fulfillment of relevant business aspects and the ability to apply the 4P concept (Product, Price, Place, and Promotion) well. These findings can be a valuable consideration for those who wish to start a similar venture, making a positive contribution to business development in this industry.
Analisis Pengaruh Suhu Preheating 125˚C, 150˚C Dan 200˚C Hasil Pengecoran Logam Terhadap Terjadinya Hot Tearing Menggunakan Material Alumunium 6061 Muhammad Luthfi; Haris, Emin; Van Gunawan, Leo; Luthfi, Muhammad; Rakhman, Abdul
Journal of Applied Mechanical Engineering and Renewable Energy Vol 4 No 1 (2024)
Publisher : Indonesian Society of Applied Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jamere.v4i1.783

Abstract

The aluminum casting industry has experienced a lot of innovation and creativity to maintain its existence. Metal casting is a process by which hot molten metal is poured into a mold containing hollow pieces or cavities of the desired finished shape. The process of casting with a permanent mold is preheating the casting mold before the casting process is carried out. This is done so that the temperature of the casting mold increases, so that the difference between the temperature of the mold and the temperature of the aluminum to be poured is not too great. This study aims to overcome or prevent hot tearing by increasing the preheating temperature in the mold. The test results show that the preheating temperature of 200ºC does not experience shrinkage in the metal casting results. Whereas at preheating temperatures of 125ºC and 150ºC there are hot tearing defects and there is shrinkage. whereas at the preheating temperature variation of 200ºC there are only shrinkage defects. The results of the vickers hardness test showed that the higher the preheating temperature, the hardness value of the casting product will increase. The highest vickers hardness value was obtained at the 200°C preheating temperature variation of 69.55 HV, while at the 150°C preheating temperature variation, the vickers hardness value was 68.51 HV. and at a variation of the preheating temperature of 125ºC, the vickers hardness value is 67.04 HV. The results obtained from metallographic testing are aluminum 6061. Judging from the microstructure at the 200℃ preheating variation, the dentite grains look smaller than the 125℃ preheating variation and the 150℃ preheating variation. It can be concluded that the higher the preheating temperature, the better the denrite density.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (SKPD KABUPATEN PESAWARAN) Hakiki, Candra; Luthfi, Muhammad; Puspita, Indah Lia
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i2.2527

Abstract

This study aims to determine the effect of the variable Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, good governance and Organizational Commitment to the quality of financial statements in the SKPD Pesawaran District. The data collection method uses primary data, the population in this study were 100 people from 20 SKPD, with a sample of 40 respondents. Based on the results of data processing using multiple linear regression methods with SPSS software, it is proven that the variable Human Resource Competency, Internal Control Systems, Good Governance, Organizational Commitment have a significant effect on the Quality of Financial Statements. But the variable Utilization of Information Technology and Accounting Information Systems has no effect on the quality of financial statements in the Pesawaran District SKPD.  Keywords: Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, Good Governance, Organizational Commitment, Quality of Financial Statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) Luthfi, Muhammad; Puspita, Indah Lia; Sulistya, Novi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v8i1.2608

Abstract

Fraud is a intentionally fault which could harming many people. In government sector,fraud is harming for public. This research is aimed to explore the influence of factors that impactfraud such as individual morality, internal control government system, accounting rules, motivationand law enforcement. Population research of as many as 90 employees by the respondent governmentagencies working in finance at the Department of subsection Tanggamus Regency. This research usesthe questionnaries to collect the data. Data analysis in this research using analysis structural equationmodeling  with a smart PLS 3.0.The findings of the research showed that there is a negative effectbeetwen individual morality and accounting rules with fraud, there is a positive effect betweenmotivation with fraud, there is no effect between internal control government system with fraud.Keywords: Individual Morality, Internal Control Government System, Accounting Rules andMotivation.
Pengaruh Sistem Pengukuran Kinerja Non Keuangan, Keadilan Distributif, Keadilan Prosedural Terhadap Kinerja Individu Pada Rumah Sakit Di Kota Bandar Lampung Eferedy, Jhon; Yuliansyah, Yuliansyah; Luthfi, Muhammad
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16541

Abstract

This study aims to provide empirical evidence about the effect of Non-Financial Performance Measurement Systems, Distributive Justice, Procedural Justice on Individual Performance in Hospitals in Bandar Lampung City. Through this research, it can be seen (1) the positive influence between Non-Financial Performance Measurement Systems on Distributive Justice, (2) the positive influence between Non-Financial Performance Measurement Systems on Procedural Justice, (3) To obtain empirical evidence about the positive influence of Distributive Justice on Performance Individuals, (4) positive influence between procedural justice on individual performance in hospitals in Bandar Lampung City. This type of research is classified as qualitative research. The population in this study is a hospital located in the city of Bandar Lampung based on data obtained from online hospital data, which amounted to 20 hospitals. The sample is determined based on nonprobability sampling technique, as many as 100 samples. Data obtained through direct questionnaire dissemination. Data analysis techniques with Partial Leasrt Square (PLS) are using SmartPLS software.The results of this study conclude: (1) the non-financial performance measurement system has a significant influence on distributive justice, (2) the non-financial performance measurement system has a significant effect on procedural justice, (3) distributive justice has a significant influence on individual performance, (4) procedural justice has a significant influence on individual performance in hospitals in Bandar Lampung City. Based on the above research, it is suggested: for further research to add other factors that might be interesting to test include financial performance measurement systems, or organizational justice and can expand the object of research.
Pengumuman Pemberlakuan PPKM Jawa-Bali Terhadap Saham-Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia Listyaningsih, Erna; Luthfi, Muhammad
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 2 (2021): Kiinerja Perusahaan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i2.5468

Abstract

Due to an increase in cases of the Corona virus spreading in Indonesia in 2021, the Indonesian government published a policy on July 3-20, 2021 to adopt the Implementation of Community Activity Restrictions (PPKM) for Java-Bali to break the chain of the Corona virus spreading. The goal of this research is to see how the JII stock reacts to the PPKM announcement. The event study methodology is applied to a sample of 30 JII. The findings of this study revealed that considerable anomalous returns occurred on the 2nd and 5th days after the event day, as well as on the 6th, 7th, 9th, and 10th days prior to the event date. Similarly, before and after the announcement of PPKM in Indonesia, TVA reveals a considerable variation. This demonstrates that there is a JII response to this event. The regression test, on the other hand, shows that the market has no effect on JII's return or TVA. This suggests that investors have anticipated this event, ensuring that there would be no excessive investor transactions
Analisis Sistem Pengendalian Internal Terhadap Mekanisme Pencairan Dana Pihak Ketiga Pada Dinas Bina Marga dan Bina Konstruksi Provinsi Lampung Pane, Dilla Amadea; Luthfi, Muhammad; Alansori, Apip
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i4.13599

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Pengendalian Internal terhadap Mekanisme Pencairan Dana Pihak Ketiga. Penelitian ini menggunakan data hasil dari observasi, wawancara dan kuesioner yang dibagikan ke Dinas Bina Marga dan Bina Konstruksi Provinsi Lampung.Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode survei kuesioner. Survei kuesioner merupakan metode survei dengan menggunakan kuesioner penelitian. Kuesioner adalah satu set pertanyaan yang tersusun secara sistematis dan standar sehingga pertanyaan yang sama dapat diajukan kepada setiap responden.Hasil penelitian menunjukkan bahwa Variabel Lingkungan Pengendalian (X1) berpengaruh signifikan terhadap Mekanisme Pencairan Dana Pihak Ketiga, Variabel Penilaian Resiko (X2) berpengaruh signifikan terhadap Mekanisme Pencairan Dana Pihak Ketiga, Variabel Prosedur Pengendalian (X3) berpengaruh signifikan terhadap Mekanisme Pencairan Dana Pihak Ketiga, Variabel Pemantauan atau Monitoring (X4) berpengaruh signifikan terhadap Mekanisme Pencairan Dana Pihak Ketiga, Variabel Informasi dan Komunikasi (X5) berpengaruh signifikan terhadap Mekanisme Pencairan Dana Pihak Ketiga.
Faktor-faktor Yang Mempengaruhi Kinerja Manajerial (Studi Kasus Pada PT. Radar Lampung Group) Luthfi, Muhammad; Sariningsih, Eka; Arafat, Yaseer
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 1 (2020): Volume 9 no 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i1.4314

Abstract

This study aims to analyze the factors that influence managerial performance. These factors includethe budget planning system, budgeting participation, budgeting schedule, clarity of budget targets,internal control and compensation at PT. Radar Lampung Group.Data was collected by Purposive Sampling, with a sample of 42 respondents involved in budgetingand procurement of goods. The results of data analysis were tested using SmartPLS 3.0 Partial LeastSquare (PLS).The test results show the system of budget planning, budgeting schedule, clarity ofbudget targets, internal control has an influence on managerial performance. While budgetaryparticipation and compensation do not affect managerial performance. The results of the testcoefficient of determination (R2) are around 0.542.Keywords: Budget planning system, budgeting participation, budgeting schedule, clarity of budgetgoals, internal control, compensation and managerial performance.
Faktor Yang Mempengaruhi Terjadinya Retur Surat Perintah Pencairan Dana Di Kantor Pelayanan Perbendaharaan Negara (KPPN) Bandar Lampung Cahyanti, Tri; Puspita, Indah Lia; Luthfi, Muhammad; Mudrikah, Ritali Evi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16471

Abstract

This study aims to determine the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) and efforts to resolve them. The type of research used in this research is observation and interviews. The approach used in this study is a qualitative approach. The results of this study show that the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) are Human Resource Management Factors, Work Unit Factors (Satker), Time Management Factors, Bank Operational Factors, and efforts to resolve them, namely KPPN submit a SP2D return notification letter attached with a SP2D Return List no later than 7 working days, then the Satker submits an Account Rectification/Repair Letter to the KPPN attached with SPTJM, PPSPM signature and 10,000 stamp duty.
Pengaruh Diversifikasi, Manajemen Laba, Risiko Bisnis, Siklus Hidup Perusahaan Dan Non Debt Tax Shield (Ndts) Terhadap Struktur Modal Luthfi, Muhammad; Ichdan, Dany Amrul; Pratama, Iwan Saputra
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4740

Abstract

This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..
Co-Authors Abdul Rakhman Afrilianti, Azyarah Afrizal Tanjung Aga Satria Nurrachman Agung Krisdianto, Muhammad Agus Suryanto Ahyaeni, Fenni Nurian Ainal Mardhiah Ainun Najib Febrya Rahman Alansori, Apip Alauddin Alauddin, Alauddin Alfi Syahrin, Alfi Alfiana Alfiana Alfiansyah, Agil Alhidayati Asymal Amat, Mohammad Amat, Mohammad Azwar Amy Nindia Carabelly Andrizal Anggoro, Aria Anggraeni Anggraeni Aprilisty, Fiolla arafat, yaseer Ariyati Retno Pratiwi, Ariyati Retno Asyhari, Nidya Pramesti Olifia Aulia, Khairunisa Azizia, Mutahharatul Azzaki Abubakar, Azzaki Badruzzaman Badruzzaman Bagas Tri Jayanto, Yohanes Baharuddin Baharuddin Bakri, Asri Ady Bambang Rudito Brajadenta, Gara Samara Bungawati Bungawati, Bungawati Buyung Solihin Hasugian Cahyanti, Tri Darisnawati, Aulia Dayana, Jaisy Alifah Deviani, Alfitri Dewi Elfidasari Dikki Saputra Dillah, Agisny Alfatihatul Dini Sapardini Warsodoedi Dini Septiany, Anisha Dwi Rahayu Dwi Ratna Indri Hapsari Eferedy, Jhon Eka Sariningsih Elyas, Ananda Hadi Emman, Irene Max Erna Listyaningsih Faida, Nurul Amanda Fajri, Ade Ruli Nurul Fajrin, Yaris Adhial Fathy, Rusydan Fauzan, Opi Fauzi Yusuf, Fauzi Firdaus Firdaus Fitrie, Alya Amila Gamawan Ananto Gideon, Hermito Gusfi, Melly hakiki, candra Hanafi Nur Hanalde Andre Hanun, Hafshah Zhafirah Siri Haris, Emin Harmita, Devi Harni, Reni Hasan, Muhammad Inamul Hasnan Bachtiar Hayati, Nena Hermawan, Luxman Hutami, Wijayanti Diah Wasi Ichdan, Dany Amrul Iing Lukman Ikhsan, Intan Aprillia Indah Lia Puspita Indah Listiana Kriswandini indri fitriani Ira Widjiastuti Irmalasari, Linda Irwan Syah Iskandar, Muhammad Isnani Darti Izzuddin , Ahmad Jayamulya, Agus Juanda Pulungan, Ahmad K, Ayleen Alicia Kartijo, Kartijo Kasih Kusnadi, - Kusuma, Jaya Adi larasati, putri ajeng ayu Leo Van Gunawan Limbong, Sherina Br Litaqia, Wulida Loebis, Irwan Meidi Lubis, Muya Syaroh Iwanda M Nasir M., Arwan Maghfirah, Desi Maharani, Reizki Martien Herna Susanti Maulidia, Aqilah Meti Zuliyana, Meti Mikial, Msy. Miswardi Miswardi, Miswardi Mita Mita, Mita Mudrikah, Ritali Evi Muhamad Ghozali, Muhamad Muhammad Luthfi Muhammad Takdir, Muhammad Mustofa, Adelia Nabila, Talita Nastiti Faradilla Ramadhani Nasution, Asrindah Nelli Novyarni Noviani, Isti Novizon, Novizon Nugraheni Arumsari Nur Arsyi, Reza Nur, Mujadilah Nurchamidah, N. Nurfadhilah Nurmilla, Mely Nuzul Hidayat, Nuzul Oop Ropei Pairah, Pairah Pane, Dilla Amadea Perdana, M. Zaky Pratama, Ferdian Wira Pratama, Iwan Saputra Pratama, Rizki Wahyu Prayoga, Jonathan Priyo Nugroho, Anton Purnama Sari, Dwi Purnomo, Avisena Gatot Putra, Arafi Maulana Rachmawan, Dicky Raharsyah, Muhammad Rahmadayanti, Nabila Rahmah Hayati Ramdani Bayu Putra Rangkuti, Marah Sutan Rasimin, R. Revasya, Alya Rizka Rianto Wibowo. Ridho Mubarok, Ahmad Rifani, Ari Khoeri Riky Taufik Afif Rita Zulbetti Riyadhi, Alvin Jannet Rizki, Nur Kholis Ali Rizki, Nur Kholis Ali Rochmad Winarso Rudy Fernandez Sadri Safwadi, Irwan Sari, Murni Indah Septina, Wenny Eka Septina, Wenny Eka Setiawan, Muhammad Rizki Sifa, Agus Sihombing, Dona Silitonga, Juliarta Sitti Wahidah Masnani Sri Wigati Mardi Mulyani Sukarelawati Sukirno Sukirno Sukroni, Sukroni Sulistya, Novi Sumarno . Surya Agustin, Asep Suwandi, Dedi Syafaruddin, Baso Tafwidhah, Yuyun Thresagloria, Tambunan Seselia Tinuk Dwi Cahyani Totok Yulianto Tri Putri, Deby Kania Tri Wahyuningtyas, Tri Usman Usman Valensia, Theodora Valentina, Nurbrilliani Mutiara Vina Arnita Wahidin, Dea Triasari Indriyanti Wahyudi, Aditya Winata, Bisma Panca Wisnu Setyari Juliastuti Yudhy Kurniawan, Yudhy Yuliansyah Yuliansyah Yunita Savitri Zainuddin Iba Zulfa, Randa Pratama Zurnawita Zurnawita