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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal KALAM Kontinu: Jurnal Penelitian Didaktik Matematika Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Terampil : Jurnal Pendidikan dan Pembelajaran Dasar Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JMPM: Jurnal Matematika dan Pendidikan Matematika Desimal: Jurnal Matematika al-Uqud : Journal of Islamic Economics JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Jurnal Surya Masyarakat Ultima Management : Jurnal Ilmu Manajemen Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Proceeding of National Conference on Accounting & Finance Journal of Robotics and Control (JRC) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Abdimasku : Jurnal Pengabdian Masyarakat El-Wasathiya: Jurnal Studi Agama Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan SCHOOLAR: Social and Literature Study in Education Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam JUKESHUM: Jurnal Pengabdian Masyarakat Mimbar Agama Budaya Progresif : Media Publikasi Ilmiah Journal of Tropical Food and Agroindustrial Technology Millah: Journal of Religious Studies Asean International Journal of Business Jurnal Ekonomi Syariah dan Hukum Islam Aceh Journal of Community Engagement (AJCE) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal of Pharmaceutical and Sciences. Eksponensial Jurnal Sains Alami (Known Nature) International Journal of Innovation and Education Research Indonesian Journal of Applied Mathematics Jurnal Sains dan Teknologi Transcendent Journal of Mathematics and Applications Leuser Journal of Environmental Studies Grimsa Journal of Science Engineering and Technology Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Investasi Islam Jurnal Penelitian Pendidikan Indonesia (JPPI) Adpebi Science Series AJER : Advanced Journal of Education and Religion Jurnal Pengabdian dan Pemberdayaan Kesehatan Al-Insyiroh: Jurnal Studi Keislaman Jurnal Pengabdian Tangerang Selatan
Mahmudi Mahmudi
Program Pasca Sarjana Fakultas Ilmu Agama Islam, Universitas Islam Indonesia, Yogyakarta
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THE IMPACT OF BUMN HOLDINGS ON THE PERFORMANCE OF SUBSIDIARIES IN THE MINING AND OIL AND GAS CLUSTER Sukmono, Renny; Wibawa, Dwi Ari; Mahmudi, Mahmudi; Koeswara, Arya Imamuddin
ULTIMA Management Vol 17 No 1 (2025): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v17i1.4142

Abstract

Abstract-As a form of state-owned enterprises (BUMN) restructuring program, the government established several BUMN holdings. The ultimate goal of forming a holding company is that the company can have a strong position in the competition among its competitors. One of BUMN's contributions to the country is reflected in dividend payments. Dividends are one of the PNBP. This research analyzes the differences in PNBP from dividend payments before and after the policy of implementing BUMN holding in the mining and oil and gas BUMN cluster, case studies at PT Aneka Tambang (Antam) and PT Perusahaan Gas Negara (PGN). The analysis was carried out using profitability, solvency, liquidity and company operational costs (BOPO) ratios. This research uses the average difference test method for two independent samples. Based on tests on PT Antam's financial variables, it was found that holdingization has not had a significant impact on net profit margin (NPM), Debt to Equity Ratio (DER), dividend payout ratio (DPR) and BOPO. Another result is that the average current ratio (CR) before holding is lower compared to after holding. Based on tests on PT PGN's financial variables, it was found that holdingization has not had a significant impact on DER, DPR and BOPO. Meanwhile, testing the average CR shows that the average CR before holding is lower than after holding. Based on interviews with the management of PT Antam and PT PGN, they stated that the formation of the holding company had not had a significant impact on the company's performance. Keywords: Holding; Net Profit Margin (NPM); Debt To Equity Ratio (DER); Dividend Payout Ratio (DPR); Current Ratio (CR); Liquidity And Company Operational Costs (BOPO) Ratios
Analysis of Perceptions of Adult Consumers in Surabaya towards the Use of Non-MSG Natural Flavoring Mahmudi, Mahmudi; Hadi, Bawa Mulyono; Setiawan, Eureka Milky
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.966

Abstract

Monosodium glutamate (MSG) has long been used as a flavoring in various food products. However, concerns regarding the health impacts of MSG consumption, including sensitivity symptoms such as headaches and high blood pressure, have prompted many consumers to seek healthier alternatives. This study aims to evaluate adults' interest in the use of non-MSG natural flavorings and identify factors that influence this preference. The research method used was a quantitative survey with a sample of 53 adult respondents selected randomly. The research results showed that 56.6% of respondents preferred natural non-MSG flavorings for health reasons, while another 43.4% expressed a desire to use or prefer products made from artificial MSG. Natural alternatives such as anchovies, mushrooms, seaweed and cheese proved popular among respondents. The study concluded that there is significant interest among adults in switching to natural, non-MSG flavorings. Recommendations for food manufacturers include developing products with natural flavors, educating consumers about health benefits, and transparency in product labeling. In this way, manufacturers can meet the needs of a growing market and support healthier eating patterns.
UPAYA PENINGKATAN KETRAMPILAN, KREATIVITAS MELALUI PELATIHAN PEMBUATAN PRODUK DAN PEMASARAN DIGITAL Lestariningsih, Titin; Prabowo, Ivy Dian P; Taufiq, Ahmad; Mahmudi, Mahmudi; Kwantono, Hansel Timothy
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.110

Abstract

Facing the challenges of the Industry 4.0 era requires significant effort to remain competitive. To develop a resilient generation capable of tackling these challenges, skills and creativity are essential. The community service activities (abdimas) conducted by vocational higher education institutions are a form of academic community collaboration aimed at transferring knowledge and skills to the society. These abdimas activities are participated in by high school students during their vocational extracurricular sessions. The methods used in these abdimas include the provision of materials, training, and discussions. The materials and training focus on product creation and marketing. As a result of these abdimas, the high school students gain skills in creating marketplace seller accounts and managing food products. After participating in these abdimas, it is expected that the students will be able to start their own culinary businesses
Increasing the Accuracy of Determining Activity-Based Services Tariffs for Central Surgical Installation (Case at the BLUD Hospital in Indonesia): english Najamuddin , Yunan; Urumsah, Dekar; Mahmudi, Mahmudi; Yendrawati, Reni; Dirgahayu, Teduh; Dwi Rugiarti, Novi; Dwi Ariyani, Asri; Dewi Nindiasari, Avininda; Rosita, Rosita
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 02, September 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss2.art15

Abstract

This research aims to determine the application of cost accounting (unit cost) through the Activity-Based Costing (ABC) method in establishing service rates at Regional Public Service Agency Hospitals (BLUD Hospital). Among the unit costs studied at the BLUD Hospital, the focus was on the surgical service unit. Despite its potential, the ABC method is still underutilized for calculating unit service costs in BLUD hospitals. The evaluation compared traditional tariff calculations, based on Minister of Finance Regulation No. 3 of 2023, with calculations derived from the ABC method. The study's findings revealed that activity-based surgical service units incur unit costs of Rp. 1,205,171.55 for special surgeries, Rp. 935,780.27 for major surgeries, and Rp. 510,425.60 and Rp. 283,569.78 for medium and small operations, respectively. These unit costs serve as the foundation for determining rates by adding the direct costs of each unit. In accordance, service rates will be generated. Notably, the determined tariffs in INA-CBGs are IDR 4,250,000 for special surgeries, IDR 3,300,000 for major surgeries, IDR 1,800,000 for medium surgeries, and IDR 1,000,000 for small surgeries. Consequently, this study recommends the BLUD Hospital management to adopt the ABC method in calculating unit costs as it revealed that the costs attributed to patients in the surgical service unit were lower than the traditional costing method.
Ramadhan Digital Melalui Dakwah Dan Kajian Online Untuk Generasi Milenial Raiyan, Raiyan; Mahmudi, Mahmudi; Anida, Anida; Mursyidah, Nelly; Ramadhan, Muhammad
Aceh Journal of Community Engagement (AJCE) Vol 4 No 1 (2025): AJCE, April 2025
Publisher : LPPM Umuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/ajce.v4i1.3294

Abstract

This community service activity aims to strengthen the role of the millennial generation in Islamic da'wah through digital approaches during the month of Ramadhan. Conducted at the Grand Mosque of Peusangan, the program targeted congregants of the evening (Isya) and Tarawih prayers, featuring brief, contextually relevant Islamic lectures delivered in-person and later disseminated via social media platforms such as YouTube, Instagram, and TikTok. The initiative focused not only on the delivery of Islamic knowledge but also on engaging youth in the production of digital da'wah content as a form of empowerment and skill development. The results show a significant increase in participation and enthusiasm among millennials, both in attending the sessions and in sharing da'wah messages across digital channels. Quantitative and qualitative evaluations indicate that over 85% of participants experienced increased religious understanding and a heightened motivation to contribute to Islamic da'wah in the digital age. Despite facing some technical challenges, this activity demonstrated strong potential in promoting a dynamic and relevant form of da'wah aligned with contemporary societal changes and rooted in local community engagement. Therefore, digital da'wah during Ramadhan proves to be an effective medium for transforming Islamic outreach into a more inclusive and adaptive platform—bridging traditional religious values with the opportunities offered by information technology.
ANALISA FINGERPRINT DAN IMPLEMENTASI KEBIJAKAN UNTUK MENINGKATKAN KEDISIPLINAN TENAGA PENDIDIK DAN TENAGA KEPENDIDIKAN SMK IBRAHIMY 1 DAN MTS. SALAFIYAH SYAFI’IYAH PUTRA SUKOREJO Manan, Muhammad Abdul; Mahmudi, Mahmudi
JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Vol 6 No 2 (2022): JPPI Volume 6 Nomor 2 Desember 2022
Publisher : UI DDI AGH AD Polewali Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/jppi.v6i2.129

Abstract

Pesatnya perkembangan teknologi pada dekade ini berdampak pada semua lini kehidupan. Begitu juga dengan tidak adanya buku manual yang sudah tergantikan dengan sidik jari. Sidik jari dapat digunakan sebagai alat praktis dan dapat meminimalisir kecurangan dalam absensi yang sering dilakukan oleh pekerja. MTs Salafiyah Syafi’iyah Sukorejo dan SMK Ibrahimy 1 Sukorjo merupakan lembaga di bawah naungan Pondok Pesantren Syafi’iyah Sukorejo yang mengadopsi penggunaan sidik jari untuk memudahkan pengelolaan tenaga kerja. Sidik jari juga diharapkan dapat meningkatkan disiplin kerja dengan evaluasi kinerja pegawai yang transparan dan jujur. Penggunaan sidik jari sebagai alat harus didukung dengan kebijakan yang mengatur secara jelas baik penggunaan maupun sanksinya. Analisis sidik jari yang telah dilakukan menunjukkan masih belum maksimalnya jumlah peserta yang menggunakan sidik jari dengan berbagai faktor. Kurva regresi juga belum menunjukkan konsistensi ketepatan waktu kerja sehingga perlu adanya evaluasi kebijakan dalam penggunaan sidik jari. Tentu penerapan dan implementasi kebijakan yang mengatur penggunaan sidik jari tidak luput dari kepemimpinan dalam suatu institusi. Sehingga perlu adanya sinergi yang menciptakan disiplin kerja yang diharapkan dan kelembagaan yang ideal.
Hermeneutika Emilio Betti dan Aplikasinya dalam Kajian Studi Keislaman Mahmudi, Mahmudi
El-Wasathiya: Jurnal Studi Agama Vol. 5 No. 1 (2017)
Publisher : Sekolah Tinggi Agama Islam Nahdlatul Ulama Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.97 KB) | DOI: 10.35888/el-wasathiya.v5i1.3027

Abstract

Abstrak: Menggunakan metode hermeneutika ke dalam studi keislaman adalah sangat mungkin dilakukan. Karena hermeneutika merupakan ilmu atau metode yang sangat penting di dalam memahami sesuatu, baik itu teks maupun apa saja meliputi segala yang ada. Karena, pada essensinya segalanya adalah teks. Dalam artikel ini akan dibuktikan bahwa hermeneutika Emilio Betti visible untuk dipakai memperkuat aspek metodis penafsiran Al-Qur’an seperti yang dilakukan oleh Rahman dan Arkoun yang juga diperkuat oleh Ilyas Supena dalam tulisannya terkait pemahaman yang mendalam terhadap teks al-Qur’an. Oleh karena itu, memasukkan metode hermeneutika ke dalam studi keislaman merupakan hal yang signifikan dan sangat diperlukan demi pengembangan ilmu-ilmu keislaman ke depan. Di sinilah harapan humanisasi ilmu-ilmu keislaman bisa terwujud. Sehingga tidak akan ada dikotomi antara ilmu agama dan ilmu sekuler. Kata Kunci: Emilio Betti, Hermeneutika, Metode
Determining The Selling Price of Thrift Using The Fuzzy Sugeno Method Radhiah, Radhiah; Rusdiana, Siti; Hamdi, Syaiful; Nurmaulidar, Nurmaulidar; Syahrini, Intan; Mahmudi, Mahmudi; Ikhwan, Muhammad
Indonesian Journal of Applied Mathematics Vol. 3 No. 2 (2023): Indonesian Journal of Applied Mathematics Vol. 3 No. 2 October Chapter
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Institut Teknologi Sumatera, Lampung Selatan, Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35472/indojam.v3i2.1598

Abstract

The use of thrift goods in life has the effect of saving and loving the environment. Many of these objects are difficult to degrade in nature and are nevertheless thought to have economic worth, for example used electronic equipment such as laptops. On the other hand, in today's classroom environment, laptops are quite important. Even the most recent computers with good features are fairly costly, thus used laptops are one answer to this. The seller's selling price usually only takes a few elements into account, therefore the price set does not always match the requirements. The aim of this paper is to apply the zero order Sugeno fuzzy approach to determine the selling price of old laptop. The system is built with characteristics such as laptop age, physical condition, RAM, new purchase price, and used selling price. The simulation findings suggest that fuzzy logic employing the zero-order Sugeno approach can be utilized to determine the selling price of old laptop while accounting for the affecting variables.
Philosophical Study of The Historical Controversy on The Recruitment of Walisongo Widiastuti, Widiastuti; Mahmudi, Mahmudi; Bulut, Sefa
KALAM Vol 18 No 2 (2024)
Publisher : Faculty of Ushuluddin and Religious Study, Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/kalam.v18i2.24801

Abstract

The majority of Walisongo came from abroad. The background of their arrival in Java gave rise to polemics. The first opinion states that they went to Java by chance. Second opinion is based on information from Kanzul Ulum that they went to Java because they were recruited by the Ottoman government. This research uses the Philosophy of History method, which combines the empirical scientific paradigm and the speculative philosophical paradigm. The results of this research show that both opinions can be linked to cyclical patterns. The difference is that the first opinion tends to be the same as Augustine's version of the Fatum Law, which focuses on the afterlife. Meanwhile, the second opinion tends to be the same as Ibn Khaldun's version of the Fatum Law, which is not only related to the afterlife but also the process of educating humans who fight for their society. The driving factors that give rise to these two opinions can also be related to the hadith that motivate Muslims to preach. If the meaning is linked to Augustine's Fatum Law, then there is no need for recruitment because anyone must be ready to implement it. However, if it is related to Ibn Khaldun's Fatum Law, recruitment is significant in preparing better human resources than before. The ultimate goal of the historical process is its synthesis. The conclusion is that these two opinions are complementary and interrelated because both are part of the cyclical pattern of the spread of Islam in Java since the 13th century. First speculation focuses on the spread of Islam during the Walisongo period in the 15th-16th century, while the second speculation discusses the Walisongo recruitment plan, which has started since the 14th century.
KORELASI ANTARA KEDISIPLINAN DAN PRESTASI BELAJAR PESERTA DIDIK DI MI NURUL AMAL (KECAMATAN GEDUNG MENENG KABUPATEN TULANG BAWANG) MAHMUDI, MAHMUDI; AMRIYAH, CHAIRUL
TERAMPIL: Jurnal Pendidikan dan Pembelajaran Dasar Vol 2 No 1 (2015): TERAMPIL
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/terampil.v2i1.1281

Abstract

Education is a process of self-development and personality formation. Discipline is an attitude that a student should have because it is a part of formation of personality. Discipline in the school environment is needed to create a comfotable learning athmosphere for teachers and students. Tha application of discipline is expected to assist the students to reach optimal achievement. Thus. the objection of this research is to find out whether there is a possitive correlation between discipline and students’ learning achievement. This was a quantitative reasearch. It was conducted in MI Nurul Amal. Gedung Meneng. Tulang Bawang. There were 34 students of fifth grade as the population. Data of the research was gained by using questionnaire as the primary technique. Observation was used as the supporting technique. Documentation technique was also used to know teacher’s preparation in conducting teaching-learning process. Based on data analisys. the result was robserved  > rtable. This result proved that there was a possitive correleation between between discipline and students’ learning achievement. It meant that the better students have discipline. the higher achievement they can reach.
Co-Authors Abdul Muis Achmad Taufiq Adinanta, Hendra Agus Arwani Agus Imam Santoso Agus Winarsih Ahmad Taufiq Aisyah, Maulidyati Al Ghifari , Abudzar Alfariza, Agus Aziz Alwi, Alwi Shobri Anggun Rizki Anida Anida Anida Anida, Anida Ardhian Putra, Govan Arya Imamuddin Koeswara, Arya Imamuddin Asep Rusyana Astria, Kenny Azhari, Saiful Azizi, Nur Bambang Saputra Bulut, Sefa Chairul Amriyah Dachi, Andreas Aditama Danang Setyadi Dekar Urumsah Dewi Nindiasari, Avininda Dewi, Herlina Rahmawati Dian P. Prabowo., Ivy Dwi Ariyani, Asri Dwi Rugiarti, Novi Edi Kurniawan Elfiyanti, Gustina Elfurqany, Nuwairy Fachrunniza, Yunda Fahmi, Mulkan Fidia Deny Tisna Amijaya Hadi, Bawa Mulyono Hadi, Nasrul Hafnani Hafnani Hamdi, Syaiful Hari Santoso Harjianto, Puji Herawati Susilo Herlina Rahmawati Dewi Hidayat, Afnenda Rachmalia Ichsan Fauzi Rachman Iftihor, Iftihor Ika Sarah Mahsitah Ilmawati, Dwi Irkhamuddin, Irkhamuddin Irma Rahayu, Irma Jakaria Jakaria Kabes, Wetty Queenisa Kwantono, Hansel Timothy Lestari, Winda Ayu Mei Lestariningsih, Titin Lie, Oleh Tjhing Man lie, Tjhing Man Linawati , Linawati Linawati Linawati Lutfan Milzam, Ahmad Machnunah Ani Zulfah, Machnunah Ani Maftukhah, Tatik Mahmud, Dini Rosyada Manan, Muhammad Abdul Mau, Daniel Pandu Maulidi, Ikhsan Maysun, Maysun Mentari Maghfirani Riyadi Muhamad Abdul Manan Muhamad Syazali MUHAMMAD AGIL Muhammad Ikhwan Muhammad Manaqib, Muhammad Muhammad Ramadhan Muhammad Yusuf Mulyono, Bawa Hadi Mursyidah, Nelly Murti, Ridho Bayu Mutia Farida, Mutia Mutiara Annisa Muzdalipah Musda Muzdalipah Najamuddin , Yunan Nina Fitriyati Nisrina Nur Aini Novika, Fanny Nur Rizky Apdaresena Nurfauziya, Ahada Nurillah, Usmau Lidya Nurmaleni, Nurmaleni Nurmaulidar Nurmaulidar Pamularsi, Anggita Pasaribu, Sri Rizki Aprilianti Prabowo, Ivy Dian P Prabowo, Ivy Dian Puspitasari Prakosa, Jalu A. Pratiwi, Enggar B. Purwowibowo Purwowibowo, Purwowibowo R. Priyanto Radhiah, Radhiah Rafiq Maulana Rahima Rahima Rahman, Sunarti Abd Raiyan, Raiyan Rania Abdul Aziz Baraba Rara Mita Mayang Aginsyah Ratna Ekawati Reni Yendrawati Renny Sukmono, Renny Rifqi Muhammad Rina Kurniaty Rinaldi Idroes Ristawati, Ristawati Rito Goejantoro, Rito Riyanto, Eko Riza Rahmady Daeng Rizal, Alvin Noor Sahab Rosita Rosita Rosye H.R. Tanjung Rustandi, Dadang Safira, Satyarani Safitri, Issa Bella Safrina, Nurul Saiful Amri Saiful Saiful Saimul Laili Salami, Muhammad Musyfiq Saputra, T Murdani Setiawan, Eureka Milky Sidqi, Serin Tias Siti Rusdiana Siti Sarah, Siti Sofwan Hidayat, Muhtar Sri Wahyuni Suharno Suharno Sukapti, Sri Supatmin, Supatmin Supeni Sufaati Suryadi Suryadi Sutanto, Taufik Edy Suyud El Syam , Robingun Syahrini, Intan Tarigan, Daniel Christian Teduh Dirgahayu, Teduh Umamul Barik, Zaidus Surur Usman, Tarmizi Vina Apriliani Wahidah, Nina Ikhwati Wibawa, Dwi Ari WIDIASTUTI - Wijaya, Madona Yunita Wijonarko, Sensus Yanne Irene, Yanne Yuliana Yuliana Yusuf , Muhammad Zulfiani, Utari Zulkifli, Dhea Urfina