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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Adabiya Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Manajemen Perbankan Keuangan Nitro Indonesian Journal of Business Analytics (IJBA) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ilmiah Mahasiswa Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry MERDEKA: Jurnal Ilmiah Multidisiplin Indonesian Journal of Library and Information Science (IJLIS) Jurnal Semesta Ilmu Manajemen dan Ekonomi IPSSJ Al Maktabah Jurnal kajian Ilmu dan Perpustakaan
Mukhtaruddin Mukhtaruddin
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Evaluasi Sarana Dan Prasarana Ruang Praktik TITL Di SMK Negeri 1 Aceh Barat Daya Ditinjau Dari Permendikbud No.34 Tahun 2018 Mukhtaruddin
JURNAL ILMIAH MAHASISWA Vol. 3 No. 1 (2025): Jurnal Ilmiah Mahasiswa Fakultas Tarbiyah dan Keguruan UIN Ar-Raniry
Publisher : Fakultas Tarbiyah dan Keguruan Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/645

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesuaian sarana dan prasarana ruang praktik bidang keahlian teknik instalasi tenaga listrik di SMKN 1 Aceh Barat Daya. Penelitian ini merupakan jenis penelitian deskriftif kuantitatif dengan menggunakan metode studi kasus. Pengumpulan data dilakukan dengan menggunakan wawancara, lembar observasi dan wawancara. Data sarana dan prasarana yang diperoleh kemudian dibandingkan dengan standar yang telah ditentukan yang berdasarkan Permendikbud No. 34 Tahun 2018 tentang standar sarana dan prasarana Sekolah Menengah Kejuruan/Madrasah Aliyah Kejuruan (SMK/MAK). Hasil penelitian menunjukkan bahwa kesesuaian prasarana yang dilihat dari aspek luas ruang praktik termasuk dalam kategori sangat sesuai, kapasitas peserta didik termasuk dalam kategori sangat sesuai, rasio peserta didik termasuk dalam kategori sangat sesuai . Tingkat kelayakan sarana yang dilihat dari aspek perabot termasuk dalam kategori sangat sesuai, aspek peralatan termasuk dalam kategori sangat sesuai, aspek media pendidikan termasuk dalam kategori sesuai, dan aspek perlengkapan lain termasuk dalam kategori sangat sesuai.
THE DEVELOPMENT OF LIBRARY CATALOG: FROM PAPER TO ELECTRONIC Mukhtaruddin; Asnawi; Eliza Rahmi
Indonesian Journal of Library and Information Science Vol. 5 No. 1 (2024): Indonesian Journal of Library and Information Science
Publisher : Program Studi Ilmu Perpustakaan, Fakultas Adab dan Humaniora Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ijlis.v5i1.4278

Abstract

The development in information and communication technologi has changed the way of users in accessing the information in libraries. The libraries have replaced their card catalogues to OPACs and WebPACs. This research employs a descriptive qualitative approach through a literature review. This paper defines the concept of OPACs and WebPACs, confers the development of OPACs & WebPACs technology in libraries, explaines the distinction between OPACs and Card Catalogues, and explains various features and advantanges of WebPACs.
Determinants of Financial Performance of Companies Listed on the Indonesian Institute For Corporate Governance Muhammad Tri Luthfillah; Isni Andriana; Abdul Bashir; Didik Susetyo; Mukhtaruddin
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.10259

Abstract

The aim of this study was to examine and analyze the impact of Environmental Management Accounting and Environmental Performance on Financial Performance. The study focused on companies that participated in the CGPI program, using secondary data from the period 2018-2023. The sampling method employed was purposive sampling, with a total of 12 companies and 72 data observations. The analysis was conducted using quantitative methods and Eviews panel data regression. The findings indicated that both Environmental Management Accounting and Environmental Performance had a significant positive effect on Financial Performance.
Analisis Nilai Buku, Nilai Pasar, dan Nilai Intrinsik Saham PT Bank Central Asia Tbk (BBCA) 2024 Mukhtaruddin; Jessheline; Sakinah Zayyan; Tasya Aprilia
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 3 No. 2 (2025): Desember
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v3i2.6410

Abstract

Penelitian ini bertujuan untuk menghitung dan menganalisis tiga jenis valuasi saham PT Bank Central Asia Tbk (BBCA) pada tahun 2024, yaitu nilai buku, nilai pasar, dan nilai intrinsik. Pendekatan yang digunakan adalah metode deskriptif kuantitatif dengan fokus pada satu objek penelitian, yaitu BBCA. Data utama yang dianalisis mencakup total ekuitas, jumlah saham beredar, harga pasar saham, dividen per saham, serta laba bersih tahun 2024. Perhitungan nilai buku dilakukan dengan menggunakan Book Value per Share (BVPS). Nilai pasar diambil dari harga penutupan saham, sedangkan estimasi nilai intrinsik diperoleh melalui metode Dividend Discount Model (DDM). Dalam model ini digunakan asumsi pertumbuhan dividen sebesar 26%, yang didasarkan pada pola kenaikan dividen tiga tahun terakhir. Hasil perhitungan menunjukkan nilai buku per saham BBCA jauh di bawah harga pasarnya, yang mencerminkan kapitalisasi pasar tinggi dan kepercayaan investor yang kuat. Sementara itu, nilai intrinsik yang dihasilkan melalui model DDM kemudian dibandingkan dengan harga pasar untuk menilai apakah saham BBCA berada dalam kondisi undervalued atau overvalued. Secara keseluruhan, temuan penelitian ini memberikan gambaran sederhana namun informatif mengenai kelayakan investasi saham BBCA. Hasilnya dapat menjadi acuan awal bagi investor, khususnya pemula, dalam memahami bagaimana valuasi dasar dapat mendukung pengambilan keputusan investasi yang lebih rasional.
Contribution of the Aceh High Prosecutor's Office Library in Handling Legal Cases (Analysis of Legal Collection Utilization) Rizqiya Safira; Abdul Manan; Khatib A. Latief; Mukhtaruddin Mukhtaruddin; T Mulkan Safri
AL Maktabah Vol 10, No 2 (2025): DESEMBER
Publisher : Pusat Publikasi Ilmiah UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mkt.v10i2.8243

Abstract

Abstract:The library serves as an information center that supports the effectiveness of institutional performance, including law enforcement agencies such as the Prosecutor's Office. The handling of legal cases requires accurate and relevant information to support decision-making, expedite case resolution, and ensure justice. This study aims to examine the contribution of the Aceh High Prosecutor’s Office Library in handling legal cases by analyzing the utilization of its legal collections. The research employs a qualitative approach, with data collected through interviews, observation, and document analysis. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the library makes a tangible contribution by providing legal collections that are used to support the drafting of indictments, case analysis, and court proceedings. However, the utilization of these collections is not yet optimal due to several obstacles, such as delayed book returns and low awareness among some staff members regarding the strategic role of the library. Therefore, strategies are needed to enhance the use of the collections through regular updates and improved information literacy among employees, so the library can be fully utilized to support professional performance.
Children's Literature at the Aceh Library and Archive Services (An Analysis of the Availability of Illustrated Story Book Collections) Zulfa Tuffahati; Abdul Manan; Nurhayati Ali Hasan; Mukhtaruddin Mukhtaruddin; T. Mulkan Safri
AL Maktabah Vol 9, No 2 (2024): DESEMBER
Publisher : Pusat Publikasi Ilmiah UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mkt.v9i2.5802

Abstract

The importance of the availability of children's literature is currently a special concern in society, because children have the right to receive literature that is appropriate to their age and needs. The availability of children's literature in public libraries is an obligation and provides children's literature that is ready to be used to meet children's information needs. This research aims to determine the availability of picture story book collections, types of picture story books and the process of maintaining picture story book collections in the Aceh Library and Archives Service. This research uses qualitative research methods. The research instruments used were observation, interviews and documentation. The subjects in this research were 4 librarians and 4 deposit room staff who were selected using a purposive sampling technique because they could provide in-depth information needed by researchers. The research results show that the availability of picture book collections is not complete enough because the collection does not meet the five indicators of collection availability which are considered complete. The 5 indicators in question are: variety of types of collections, number of collections, update of collections, relevance of collections, and quality of collections. Of the 5 indicators, only 3 indicators are satisfactory, while the other 2 indicators still need improvement. There are 6 types of picture story book collections; classic fairy tales, educational books, stories about animals, adventure stories, friendship stories, family stories, and inspirational stories. The process of maintaining picture story books goes through 2 stages: 1.) Weeding, namely setting aside books that are damaged and unsuitable, then handing them over to the deposit room for follow-up. 2.) Fumigation, namely fumigation of the reading room to maintain the sterility and integrity of the books from pest attacks.
BEYOND GREENWASHING: REKONSTRUKSI PELAPORAN KEBERLANJUTAN BERBASIS ECO-MASLAHAH DAN PRINSIP TABLIGH Faiz Muzakki; Mukhtaruddin
Integrative Perspectives of Social and Science Journal Vol. 3 No. 04 April (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Praktik Greenwashing—di mana korporasi memoles citra lingkungan tanpa substansi nyata—telah mencederai integritas pelaporan keberlanjutan global dan dalam perspektif Islam dikategorikan sebagai tindakan Tadlis (penipuan informasi). Standar pelaporan konvensional saat ini sering kali terjebak pada bias materialitas finansial, mengabaikan dimensi spiritual pelestarian alam (Hifdz al-Bi’ah). Penelitian ini bertujuan untuk mendekonstruksi praktik pelaporan tersebut dan menawarkan model rekonstruksi berbasis Akuntansi Syariah. Menggunakan metode kualitatif dengan pendekatan kritis, penelitian ini mengintegrasikan konsep Eco-Maslahah (kemaslahatan lingkungan sebagai mandat teologis) dan prinsip Tabligh (penyampaian kebenaran secara transparan). Hasil penelitian menunjukkan bahwa pelaporan keberlanjutan harus bertransformasi dari sekadar alat reputasi menjadi instrumen pertanggungjawaban ilahiyah. Model pelaporan berbasis Tabligh menuntut pengungkapan berimbang (balanced disclosure), di mana perusahaan wajib mengungkapkan dampak negatif ekologis secara jujur sebagaimana dampak positifnya, sebagai bentuk amanah kepada Tuhan dan pemangku kepentingan.
CONTROVERSY OF ACTIVITY-BASED COSTING: EFFICIENCY OR COST-SAVING DISTORTION? A CONTINGENCY THEORY PERSPECTIVE Amelia Putri Nur; Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 9 No. 2 (2026): Collaboration International Conference Nitro
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Activity-Based Costing (ABC) is a cost accounting system designed to produce more accurate cost information by tracing costs based on activities. Although ABC is considered superior to traditional costing systems, its implementation in manufacturing companies still faces various challenges. This study aims to examine the challenges of implementing ABC in manufacturing companies from the perspective of contingency theory. The research method used is a literature review by analyzing relevant journals and scientific publications published between 2021 and 2026. The results of the review indicate that the main challenges in implementing ABC in manufacturing companies include the complexity of identifying activities and cost drivers, high data requirements, substantial implementation costs, limitations in accounting information systems, and employee resistance to changes in the costing system. Based on contingency theory, these challenges arise due to a mismatch between the characteristics of manufacturing companies—such as company size, the level of complexity in production processes, and the readiness of organizational resources—and the requirements of the ABC system within organizational conditions. This study is expected to provide conceptual insights for manufacturing companies when considering the effective implementation of ABC.
Program MIBARA Taman Baca Masyarakat Ruman Aceh Sebagai Sarana Peningkatan Budaya Baca Masyarakat Kota Banda Aceh Raihan Alfarisi; Abdul Manan; T. Mulkan Safri; Ruslan; Mukhtaruddin
Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Vol. 10 No. 1 (2026): Tik Ilmeu: Jurnal Ilmu Perpustakaan dan Informasi (Juni)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/tik.v10i1.15708

Abstract

In Aceh, Sunday Program reading together by the RUMAN ACEH community reading park is a continuous effort to increase reading culture in Banda Aceh City. This study aims to determine the implementation of the MIBARA program at RUMAN ACEH as a means of increasing the reading culture of the Banda Aceh community, supporting and inhibiting factors, why the MIBARA program is maintained until now. The research approach used is qualitative descriptive with data collection techniques through interviews, observation, and documentation. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that MIBARA makes a real contribution to increasing the literacy of the reading culture of the community in age groups through free reading materials and reading in public spaces. supporting factors such as increasing book collections, community support, volunteer systems, and consistency of program implementation. Inhibiting factors include weather conditions, sudden activities at the location and limited human resources. Therefore, the sustainability of MIBARA is influenced by community trust, volunteer commitment, and the relevance of the program to the community's literacy needs. Future innovations such as the provision of mobile library cars to expand the reach of the MIBARA program.
Peran Dan Fungsi Program Bimbingan Belajar Dalam Mendukung Literasi Dasar Peserta Didik Rahmadani, Lisa; Manan, Abdul; Asnawi, Asnawi; Mukhtaruddin; Ruslan
Indonesian Journal of Library and Information Science Vol. 7 No. 1 (2026): ​Indonesian Journal of Library and Information Science
Publisher : Program Studi Ilmu Perpustakaan, Fakultas Adab dan Humaniora Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ijlis.v7i1.10330

Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan, peran, dan fungsi program bimbingan belajar dalam mendukung literasi dasar peserta didik di Taman Bacaan Masyarakat (TBM) Cinta Baca Aceh. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan enam informan yang terdiri dari koordinator, staf program, tutor, dan peserta didik. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa program bimbingan belajar di TBM Cinta Baca Aceh dilaksanakan secara terstruktur melalui pembagian kelas baca, kelas umum, dan kelas bahasa inggris dengan pendekatan pembelajaran yang disesuaikan dengan kebutuhan peserta didik. Program ini berperan dalam mendukung literasi dasar peserta didik melalui pengembangan kemampuan membaca, menulis, memahami bacaan, serta menumbuhkan minat baca peserta didik. Peran tersebut diwujudkan melalui fungsi program sebagai sarana pendampingan belajar, penguatan keterampilan literasi dasar, pemanfaatan koleksi perpustakaan sebagai sumber belajar, dan pemberian motivasi belajar secara personal. Selain itu, keberadaan TBM dan program memperoleh tanggapan positif dari koordinator, staf program, tutor, dan peserta didik karena mampu menciptakan lingkungan belajar yang nyaman, mudah diakses, serta mendukung kebiasaan membaca dan proses pembelajaran di luar sekolah. Temuan ini menunjukkan bahwa program bimbingan belajar di TBM Cinta Baca Aceh merupakan salah satu layanan pendidikan nonformal berbasis perpustakaan yang berkontribusi dalam mendukung literasi dasar peserta didik melalui pendampingan belajar dan pemanfaatan sumber bacaan secara berkelanjutan.
Co-Authors Abdul Bashir Abdul Manan Amelia Putri Nur Andriana, Isni Anggun Feby Ivana Putri Anisa Siti Nurjanah Asnawi, Asnawi Auliya Izzah Afifah Bakkara, Viona febiyola Charis Gavriel Hamel Deka Chantika Savana Cinta Didik Susetyo Dini Anggraini Eliza Rahmi Fahrur Razi Faiz Muzakki Faris Aji Nugraheri Febrina Friska Hafira Putri Nawa Helpiana Iwan Efriandy Jessheline Kemas Muhammad Arkan Albukhori Khatib A. Latief M Alan Saputra M. Afif Al Afuw Mikael Mangapu Simarmata Miselin Daekida Muhammad Aditya Muhammad Tri Luthfillah Nabil Fairil Renata Natasha Dea Fatharani Nazaruddin Musa Niswana Almadania Nurhayati Ali Hasan Nurrahmi Nurrahmi Putra, Muhammad Aditya R. Dimas Aditya Rahmadani, Lisa Raihan Alfarisi Rizky Hafiz Alkazri Rizqi Firdaus Rizqiya Safira Rosalinda, Zhafirrah Ruslan Ruslan Safri, T. Mulkan Sakinah Zayyan Selly Amelia Sari Septika Shelly F. Kartasari T. Mulkan Safri Tasya Aprilia Wulan Ramadani Zulfa Tuffahati