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Analisis Kinerja Keuangan Pada PT Pelabuhan Indonesia (Persero) Regional 4 Rachman, Abdul; Sapiri, Muhtar; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2546

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Makassar periode 2018–2021 berdasarkan standar penilaian kinerja BUMN. Analisis dilakukan melalui delapan rasio keuangan utama yang mencakup aspek profitabilitas, likuiditas, efisiensi, dan struktur permodalan. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan perusahaan berada dalam kategori cukup baik dan stabil, meskipun terdapat fluktuasi pada beberapa indikator seperti ROI dan TATO. Likuiditas dan efisiensi pengelolaan aset menunjukkan hasil optimal, sementara struktur permodalan memerlukan penguatan. Temuan ini memberikan gambaran bahwa perusahaan telah memenuhi sebagian besar standar kinerja BUMN, namun diperlukan strategi lanjutan untuk meningkatkan daya saing dan keberlanjutan. This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional 4 Makassar for the period 2018–2021 based on the State-Owned Enterprises (SOE) performance assessment standards. The analysis was carried out through eight key financial ratios covering profitability, liquidity, efficiency, and capital structure aspects. The results show that, in general, the company's financial performance is in a fairly good and stable category, although there were fluctuations in several indicators such as ROI and TATO. Liquidity and asset management efficiency showed optimal results, while the capital structure requires strengthening. These findings indicate that the company has met most of the SOE performance standards; however, further strategies are needed to improve competitiveness and sustainability.
Arrangement of The Stambul Baju Biru Song By The Tjong Young Gita Citra Alam Keroncong Community Hunafa, Kinanthi Wedhatu; Rachman, Abdul
Jurnal Seni Musik Vol. 14 No. 1 (2025): June 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jsm.v14i1.26391

Abstract

The Keroncong Community of Tjong Young Gita Citra Alam represents a successful effort to preserve the cultural heritage of keroncong music through experimental arrangement innovations, without losing the traditional character of the keroncong stambul style. This study aims to identify and describe the harmonic arrangement of Stambul Baju Biru by Tjong Young Gita Citra Alam. Data collection techniques employed a qualitative methodology with a musicological approach, including non-participant observation, interviews, and document studies. The findings reveal that the arrangement of Stambul Baju Biru incorporates additional sections such as an intro, a coda, and a solo voorspél, with the harmonization expanded experientially. From these findings, it can be concluded that the harmonization of Stambul Baju Biru is dominated by variations of chromatic chords, inversions, and slash chords, which are seamlessly connected vertically and horizontally. This harmonic complexity supports the expressive range of the song and facilitates smooth chromatic transitions between its sections.  
The Effect of Personnel Competency and Work Environment on the Level of Effectiveness of the Safety Management System (Sms) Mediated with Compliance with Safety Procedures on Vessels Owned By Pt. Lautan Jaya Hasana Nindyaningrum, Fitria Rasdiana; Rachman, Abdul; Rosmayana, Rosmayana
Dinasti International Journal of Digital Business Management Vol. 6 No. 5 (2025): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i5.5344

Abstract

This study aims to analyze the influence of personnel competency and work environment on the effectiveness of the Safety Management System (SMS) mediated by safety procedure compliance on PT. Lautan Jaya Hasana's ships. The main issue raised in this research is the low level of compliance by ship crew members with safety procedures, as well as the suboptimal implementation of SMS, which impacts the operational safety of the ships. This study employs a quantitative approach with an explanatory research design. The population in this research consists of 83 ship crew members of PT. Lautan Jaya Hasana, with a sample selected using purposive sampling technique. Primary data were obtained through the distribution of questionnaires measuring respondents' perceptions of personnel competency, work environment safety, safety procedure compliance, and SMS effectiveness. Data analysis was performed using Structural Equation Modeling (SEM). The results show that personnel competency and work environment safety have a positive and significant impact on safety procedure compliance. Furthermore, safety procedure compliance was found to significantly influence the effectiveness of SMS. These findings emphasize the importance of enhancing personnel competency and improving work environment conditions to increase compliance with safety procedures, which ultimately leads to the effectiveness of Safety Management System (SMS) implementation on the ships. This study provides practical contributions to safety management in the maritime sector and enriches the empirical body of knowledge on the implementation of safety management systems in the shipping industry
Dynamics of Pesantenan Keroncong in The Adaptation of Keroncong Music in Pati Post-Pandemic Usready, Risma Febby Ayu; Rachman, Abdul
Virtuoso: Jurnal Pengkajian dan Penciptaan Musik Vol. 8 No. 1 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/vt.v8n1.p63-77

Abstract

This study investigates the persistence of the Pesantenan Keroncong group in Pati, employing cultural dynamics theory with a focus on intergenerational collaboration among musicians. The research object is the Pesantenan Keroncong group located in Dukuh Jl. Kunden Raya, Jambean, Sidokerto, Pati District, Pati City. The subjects of the study are the group leader and its members. Data were collected through observation, interviews, and documentation. Methodological triangulation ensured data validity, while data analysis involved data reduction, presentation, and interpretation. The findings reveal that the Pesantenan group maintains the presence of keroncong music through adaptation and innovation, such as rearranging modern songs and incorporating contemporary instruments. This demonstrates that cultural preservation can successfully coexist with societal progress. Guided by principles of preservation, utilization, and development, the Pesantenan Keroncong group not only safeguards cultural heritage but also actively promotes appreciation and love for keroncong music within the community.
Nuansa Timur dalam Post-Punk : Analisis Lagu ‘Sukatani’ Karya Sukatani Band Lutfi Ramadhiansyah; Abdul Rachman
Jurnal Riset Rumpun Seni, Desain dan Media Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Seni, Desain dan Media
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrsendem.v4i2.6554

Abstract

This article analyzes the song "Sukatani" by Sukatani Band as a form of musical expression that represents Eastern nuances within a post-punk aesthetic framework. The research was conducted using a qualitative-descriptive approach through a music analysis method based on Jan LaRue's theory in Guidelines for Style Analysis (1970), which includes six main parameters: melody, harmony, rhythm, texture, form, and instrumentation. This analysis aims to reveal how the musical elements in the song can be read as a meeting between the post-punk idiom born in the West and the local socio-cultural context in Indonesia. The research findings show that "Sukatani" combines a minor pentatonic scale and repetitive structure as distinctive Eastern musical characteristics, while maintaining the monotonous and intense impression synonymous with post-punk aesthetics. From a lyrical perspective, the use of ngapak language not only strengthens local identity but also presents an authentic expression close to the daily lives of rural communities. The lyrics voice social criticism regarding class inequality, state repression, and respect for peasant labor as the foundation of collective life. Thus, music is not merely an aesthetic medium, but also a means of articulating cultural resistance against the dominance of central discourse and the hegemony of mainstream popular culture. Furthermore, analysis of texture and instrumentation reveals a combination of distorted guitars, repetitive bass patterns, and rigid drum beats, all of which create a tense yet meditative atmosphere. 
Pengaruh Kemanfaatan dan Kemudahan Penggunaan terhadap Kinerja Pegawai yang Dimediasi Kepuasan Pelanggan di Direktorat Lalu Lintas dan Angkutan Laut Heri Susanto; Juneiro Marudut Halomoan Bakkara; Markus Yando Manurung; Abdul Rachman
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.4955

Abstract

Digital transformation in public services demands the implementation of technology that is not only functional but also capable of meeting user expectations. This study aims to analyze the influence of perceived usefulness and ease of use of the Marine Traffic and Transportation Management Information System application on employee performance at the Directorate of Marine Traffic and Transportation, as well as to examine the mediating role of customer satisfaction in this relationship. This research employs a quantitative approach using a survey method through questionnaires distributed to 152 application users from marine transportation companies. The data were analyzed using Structural Equation Modeling with a Partial Least Squares approach. The analysis results show that perceived usefulness and ease of use have a positive and significant effect on customer satisfaction. Furthermore, both variables, along with customer satisfaction, were also found to have a significant direct effect on employee performance. More importantly, customer satisfaction significantly mediates the relationship between perceived usefulness and ease of use and employee performance. These findings underscore that improving user experience quality by creating applications that are useful and easy to operate is a crucial strategy for building customer satisfaction, which ultimately has implications for enhancing public service employees’ performance perceptions.
Pengembangan Permainan Bola Besar (Bolavoli) Berbasis Problem Based Learning Untuk Meningkatkan Minat Belajar Peserta Didik Putri Kurniawan, Susetya Kukuh; Rachman, Abdul; Indahwati, Nanik
Jurnal Ilmiah Mandala Education (JIME) Vol 7, No 1 (2021): Jurnal Ilmiah Mandala Education
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v7i1.1692

Abstract

. Setiap peserta didik berhak mendapatkan pendidikan yang baik, sebab pendidikan selalu berkembang dan meningkat setiap masanya. Pendidikan sendiri memiliki peran yang sangat vital bagi peserta didik salah satunya pendidikan jasmani olahraga kesehatan (PJOK). PJOK memiliki tujuan yaitu meningkatkan potensi fisik peserta didik, membudayakan sportivitas, dan budaya hidup sehat, maka dari itu perlu kita buat pembelajaran Pendidikan Jasmani Olahraga Kesehatan yang nyaman dan bisa tercapai tujuan-tujuan tersebut. Oleh karena itu dibutuhkan dalam penyusunan atau stategi pembelajran yang menarik agar tujuan tersbut tercapai. Maka dari itu, Penelitian ini bertujuan untuk menghasilkan perangkat pembelajaran pendidikan jasmani permainan bola besar berbasis Problem Based Learning(PBL) meningkatkan minat belajar peserta didik khususnya putri. Rancangan yang digunakan dalam penelitian ini adalah rancangan penelitian dan pengembangan (research & development) mengacu pada model ADDIE singkatan dari Analysis, Design, Development, Implementation and Evaluations. Dalam penelitian ini karena bersamaan dengan masa pandemic maka diterpakan dengan penerpan elearning dalam upaya meningkatkan minat belajar peserta didik kususnya putri. Dalam penelitian ini terdapapan pengembang RPP, LKPD dan angket respon guru, anket minat belajar peserta didik dan ketrampilang pasing bawah bolavoli. Hasil pengembangan permaina bola besar berbasis problem based learning berbasis untuk meningkatkan minat belajar peserta didik putri  adalah sebagai berikut pelaksanaan pembelajaran terlaksana baik dengan nilai 80,4%, respon guru sangat baik dan pendapat sangat mendukung,keterampilan pasing bawah bolavoli peserta didik kuat mencapai 78,6% dan minat belajar kuat dengan nilai 75,05%. Produk pengembangan permainan bola besar (bolavoli) berbasis problem based learning sangat baik bagi peserta didik putri untuk meningkatkan minat belajar.
Pendampingan Proses Produk Halal Dalam Program Sertifikasi Halal Gratis (SEHATI) Bagi Pelaku UMKM Kedu Emas Tangerang Rachman, Abdul; Sunardi, Sunardi; Simatupang, Aisyah Defy R; Tidjani, Shofiah; Azwar, Martavevi
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 8, No 1 (2023)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v8i1.4558

Abstract

Pendampingan Proses Produk Halal (PPH) adalah kegiatan pengabdian yang ditujukan untuk membantu para pelaku UMKM Kedu Emas di Kecamatan Kelapa Dua, Kabupaten Tangerang. Program Sertifikasi Halal Gratis (SEHATI) merupakan program gratis yang ditawarkan oleh Kementerian Agama Republik Indonesia melalui BPJPH. Program tersebut merupakan salah satu strategi dalam mengakselerasi peningkatan jumlah pelaku UMKM yang tersertifikasi halal di Indonesia. Metode pada kegiatan ini yaitu PAR (Participatory Action Research) yaitu metode yang melibatkan partisipasi masyarakat dalam kegiatan pendampingan proses produk halal di Kecamatan Kelapa Dua, Kabupaten Tangerang. Pelaku usaha yang didampingi adalah pelaku usaha yang bergabung dalam kelompok Kedu Emas dengan berbagai macam produk baik produk makanan seperti siomay, pempek, keripik singkong, keripik kentang, dan sebagainya. Pendampingan ini dilakukan untuk dapat melatih dan mendampingi para pelaku UMKM dalam mengisi Manual SJPH, mengisi aplikasi SiHalal dan menginput data produksi pada aplikasi SiHalal serta melakukan verifikasi dan validasi pada produk yang didaftarkan pada program SEHATI. Hasil kegiatan pengabdian ini adalah tersertifikasi halal bagi pelaku UMKM yang didampingi sehingga memiliki nilai tambah pada produk yang diproduksi dan terjamin kehalalan produk yang sudah disertifikasi halal melalui program sertifikasi halal gratis (SEHATI).
ANALISIS PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN KABUPATEN HULU SUNGAI UTARA Kartika, Dewi; Rachman, Abdul; Hendra, Surya; Ritawaty, Noor
KINDAI Vol 19 No 3 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i3.1361

Abstract

This research aims to analyze the influence of Work Discipline, Work Environment and Work Motivation partially and simultaneously on Employee Performance at the North Hulu Sungai Regency Education Service. This research was conducted to explain the variables that will be studied and to see the influence of the Work Discipline (X1), Work Environment (X2), and Work Motivation (X3) variables on the Employee Performance variable (Y). The location of this research is the North Hulu Sungai District Education Office. Using saturated sampling, the sample size was 43 samples. The data collection method used was a questionnaire. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The research results show 1) that simultaneously (together), Work Discipline, Work Environment and Work Motivation have a significant effect on Employee Performance at the North Hulu Sungai Regency Education Service. Likewise individually (partially), 2) Work Discipline has a significant effect on Employee Performance, 3) The work environment has a significant effect on employee performance, and 4) Work Motivation has a significant effect on Employee Performance at the North Hulu Sungai Regency Education Office. Keywords: Discipline , Environment, Work Motivation, Performance
Peluang Investasi Dana Haji Pada Industri Halal di Indonesia Rachman, Abdul
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 3(2), 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.329 KB) | DOI: 10.21093/el-buhuth.v3i2.3254

Abstract

This study aims to determine non-financial alternative investment instruments for the financial management of Hajj in Indonesia, namely the halal industry. This study analyzes the investment opportunities and strategies in the halal industry. This research method is a descriptive research method using secondary data, namely data from the Central Statistics Agency (BPS), the 2019 Global Moslem Travel Index (GMTI) report, Joint Press Release on the Benefits of Hajj Fund Investment for the People (Ministry of Religion, BAPPENAS, MUI, Ministry Communication and Information), What and How to Invest in Hajj Finance BPKH (Hajj Financial Management Agency), State of the Global Islamic Economy Report 2019/20 and other data related to Hajj financial investments in non-financial instruments. The data collection technique carried out by researchers is by using literature research such as searching for academic literature, halal industry literature, statistics. The finding of this research is that the halal industry is one of the best alternative investment instruments because it is productive and sustainable. The Hajj Fund investment strategy in the halal industry can be done in several ways, first is to collaborate with the world's halal industry players, second is to take a role in the halal supply chain system and third is to invest in the sharia economic digitization sub-sector. Keywords: investment, industry, halal, Hajj Abstrak Penelitian ini bertujuan untuk mengetahui instrumen investasi alternatif non keuangan bagi pengelolaan keuangan haji di Indonesia, yaitu industri halal. Penelitian ini menganalisis peluang dan strategi investasi di industri halal. Metode penelitian ini adalah metode penelitian deskriptif dengan menggunakan data sekunder yaitu berupa data Badan Pusat Statistik (BPS), report Global Moslem Travel Index (GMTI) 2019, Siaran Pers Bersama tentang Manfaat Investasi Dana Haji untuk Umat (Kementerian Agama, BAPPENAS, MUI, Kementerian Komunikasi dan Informasi), Apa dan Bagaimana Investasi Keuangan Haji BPKH (Badan Pengelola Keuangan Haji), State of the Global Islamic Economy Report 2019/20 dan data lainnya yang berkaitan dengan investasi keuangan haji pada instrumen non keuangan. Teknik pengumpulan data yang dilakukan oleh peneliti yaitu dengan menggunakan literature research seperti pencarian literatur akademis, literatur industri halal, statistik. Penemuan penelitian ini adalah industri halal merupakan salah satu instrumen investasi alternatif terbaik karena bersifat produktif dan berkelanjutan. Strategi investasi Dana Haji pada industri halal dapat dilakukan dengan beberapa cara, pertama adalah melakukan kolaborasi dengan pelaku industri halal dunia, kedua adalah dengan mengambil peran dalam sistem rantai suplai halal (halal supply chain system) dan ketiga adalah berinvestasi pada subsektor digitalisasi ekonomi syariah. Kata kunci: investasi, industri, halal, haji
Co-Authors A'yun, Wildan Qurrata Adimas Akma Danish Azfar Aesijah, Siti Aesijah Aisyah Defy R. Simatupang Aldian Firmansah, Dede Alfayad, Dandi Musa Alif kurnia Putra Alvriza Mohammed Fadly Amelia, Virna Andhika Kurniawan Andri Setiyawan Andriyan Hendry Ole Antonius Edi Nugroho Aprianto, Muhammad Rafli Arkoyah, Siti Azwar, Martavevi Badaru, Baharuddin Bambang Sumali Berlina Bilaly Sangare Billah, Sasa Bishri, Mochammad Hasan Caesar Octoviandy Purba Cahyono, Indrawan Nur Christianita Dyah Prasastiningtyas Citra Zahara, Ade Daggo Alanta Dewa Daggo Daggo, Daggo Alanta Dewa Dede Aldian Firmansyah Defy R. Simatupang, Aisyah Devananda Vincensius Siregar Dewi Kartika Dwi Nugroho Dwiputrianti, Septiana Effiyaldi, Effiyaldi Erwin Ferry Manurung Fandi Akhmad Ramadhani Fauziah Zahrotul Firdaus Bintang Cahyanti Fitri Zakiya Nur Rachma, Fitri Fitriana, Muhammad Azizan Giovanno Tara Yuliandi Harjono, Rakhmat Haura, Arie Heidiani Ikasari, Ines Hendra, Surya Hendrix Noviyanto F Henrieka, Yasmin Nabila HERI SUSANTO Hidayat Hidayat, Hanif Hunafa, Kinanthi Wedhatu Husniyyah, Siti Ibnu Hajar Ilma, Fira Zahrotul Iqbal, Muhammad Nur jannah, lailatul Jirajarupat, Phakamas Julianti, Niken JULIANTO Juneiro Marudut Halomoan Bakkara Junian Budi Argo Karim, Salman Izudin Kasiono, Roy Kurniawan, Susetya Kukuh Larsen Barasa Lukman Santoso Lutfi Ramadhiansyah Markus Yando Manurung Maulida, Mesya Nurul Meizan Riza Arhamni Moh. Iqbal Mabruri Moh. Muttaqin Muchsin, Ibnu Amar muhammad afif Muhammad Nurdin Muliya, Amma Muthi'ahfatin, Nabilah Muttaqin, Moh NANIK INDAHWATI Natanael Dwi Kusbayudana Nindyaningrum, Fitria Rasdiana Nur Asriyani Nur Asriyani Nurwijayanti Pebriyanti, Dila Phakamas Jirajaruphat Pradika, Devita Anggun Pramot Teangtrong Prasastiningtyas, Christianita Dyah Prasetyo, Dimastito Puryani, Suci R. Ambar K. G. Raharjo, Aprellian Luthfi raharjo, eko raharjo Rahmawati, Elis Ramdan Satra Ridwan, Mochamad Ely Rimaza, July Rinaldhi Eka Kurnia Putra Risyda Nurul Qolbi Ritawaty, Noor Rizky, Teguh Muhammad Rosmayana Rosmayana, Rosmayana S. Suharto Sabrina Firda Sokhiba Sahora Dina Pangesty Saidah, Andi Samudera, Arief Sangare, Bilaly Santi Pratiwi Tri Utami Santi Pratiwi, Santi Sapiri, Muhtar Sarwi Asri sasongko, wahyu sigit Satria Galih Samodra Septiawan, Fery Setiawan, Adil Setiyati, Siti Nur Shofiah Tidjani Simatupang, Aisyah Defy R Simatupang, Aisyah Defy R. Slamet Haryono Suardi, Didi Suhaya Suhaya, Suhaya Sukamto, Ika Sumiyarsi Sukariyono, Dedi Sunardi Sunardi Sunarto Sunarto Suparman Suparman Surawan, Agus Susi Herawati Syahrul Syah Sinaga Syahrul Syah Sinaga Syamsiar, Syamsiar Tamara Devi, Sri Tara Yuliandi, Giovanno Teangtrong, Pramot Thalib, Hambali Tiara Meilinda Tri Cahyadi Udi Utomo Udi Utomo Udi Utomo Ulpah, Mariya Umasangadji, Fahmi Usready, Risma Febby Ayu Utami, Indriani Wadiyo Wadiyo wafa, mochammad usman Wahid, Ahmad Wahyu Lestari Wahyu Lestari Widi Astuti Widodo Widodo Widya Aryadi Yayah Zakiah Yonathan Laksono Yus Rizal Muhammad Yuspandi, Parhan Zahrotul Fauziah Zilmi, Fauziatus