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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Adabiya Jurnal Kajian Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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 Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Sumber Informasi Manajemen Bisnis dan Akuntansi 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 Trade-Off Risiko dan Return pada Investasi Modern Febrina Friska; Anggun Feby Ivana Putri; Dini Anggraini; Anisa Siti Nurjanah; Mukhtaruddin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.70

Abstract

This research was conducted to provide a comprehensive understanding of the relationship between risk and return in the investment decision-making process in the modern financial era, which is characterized by technological advancements, market digitalization, and changes in investor behavior. A qualitative approach with a literature study method was used to examine fundamental theories such as Modern Portfolio Theory (MPT) and the Capital Asset Pricing Model (CAPM), as well as to review contemporary research findings related to current financial market dynamics. Through an in-depth analysis of various academic sources, this study found that although the basic principle of a positive relationship between risk and return remains a mainstay in financial science, in reality, this relationship is becoming increasingly complex due to high market volatility, the rapid spread of information, and the emergence of diverse digital investment instruments and platforms. Technological developments such as artificial intelligence, big data analytics, and automated investment systems (robo-advisors) are also changing the way investors evaluate risk and develop portfolio strategies. The ability of technology to provide real-time data and predictive analysis offers opportunities for investors to conduct risk assessments more accurately and responsively. On the other hand, the emergence of phenomena such as herd behavior, fear of missing out (FOMO), and other psychological biases adds a layer of complexity in understanding the relationship between risk and return in modern investments. Overall, this study affirms that achieving optimal and sustainable investment decisions requires an integration of understanding classical theory, the ability to adapt to changes in market behavior, and the utilization of advanced financial technology. Therefore, the results of this study are expected to serve as a reference for academics and practitioners in formulating more effective investment strategies amid the increasingly fast and uncertain dynamics of the global market.
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.
PERAN PRICE TO BOOK VALUE SEBAGAI INDIKATOR VALUASISAHAM PADA PERUSAHAAN YANG TERDAFTAR DALAMJAKARTA ISLAMIC INDEX PERIODE 2024 Nabil Fairil Renata; R. Dimas Aditya; Muhammad Aditya; Mukhtaruddin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.99

Abstract

This study analyzes the use of Price to Book Value (PBV) as an instrument in assessing the value of shares traded on the stock exchange for companies listed on the Jakarta Islamic Index (JII) during 2024. The method used here is quantitative with a descriptive-comparative approach, relying on purposive sampling. Secondary data were obtained from annual financial reports and stock price information sourced from the Indonesia Stock Exchange (IDX). The main focus of this study is on the distribution of PBV and stock price grouping (undervalued, fairly valued, overvalued) to evaluate the extent to which PBV reflects the market's assessment of a company's book value. The findings of this study reveal variations in stock values among verified companies on the JII, where out of ten companies with sufficient trading liquidity, five were identified as undervalued and the other five as overvalued. This shows that PBV is useful in identifying patterns of market valuation of stocks, although it does not always accurately reflect fundamental conditions. This study confirms that PBV is an important valuation tool for investors, but it must be combined with other measures and observed over the long term to minimize the possibility of biased conclusions. Recommendations for further research include the use of various valuation measures and observation over a longer period of time.
Analisis Hubungan Risiko dan Imbal Hasil Portofolio Saham di Pasar Modal Indonesia: Perspektif Diversifikasi dan CAPM Mukhtaruddin; Rizqi Firdaus; M Alan Saputra; Kemas Muhammad Arkan Albukhori
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.140

Abstract

This study aims to analyze the relationship between risk and return in stock portfolio management in the Indonesian capital market using diversification and the Capital Asset Pricing Model (CAPM). The sample consists of 30 liquid stocks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The analysis includes annual return calculations, volatility estimation, beta measurement, and Sharpe Ratio evaluation to assess portfolio performance relative to risk. The findings indicate that portfolio diversification significantly reduces unsystematic risk, while systematic risk remains the main determinant of portfolio return. The application of CAPM provides insight into stock sensitivity to market movements, enabling investors to align investment decisions with risk preferences and target returns. These findings also support the weak-form efficient market hypothesis. This research offers practical insights for investors seeking to optimize returns while managing risk more effectively in the Indonesian capital market.
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty Mukhtaruddin; Susanto, Hendra; Zahratunnisa; Nurullah, Asfeni
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9724

Abstract

Budgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue. The individual's goal in performing budgetary slacks is to facilitate the achievement of the desired targets. The aims of this study are to investigate the effect of organizational commitment and organizational culture on budgetary slack and environmental uncertainty as a moderating variable. The samples are selected by purposive random sampling. The selected samples are the nine of Stated-Owed Company (SOC) in Palembang City's with 60 respondents. The moderating regression analysis is used to answer the research questions. The data are collected by the questioners that distribute to respondent. The research finding indicated that organizational commitment has a negative impact on budgetary slack and organizational culture has a positive impact. Environmental uncertainty is lowers the impact of organizational culture and strengthens the impact of organizational commitment on budgetary slack. SOC must build a good organizational commitment and organizational culture, and also consider environmental uncertainty, as these three variables influence the likelihood of budget slack behavior. The limitations of this study are (1) the questionnaire used was closed, ensuring that respondents' responses matched the answer options; (2) the budgetary slack is only explained by commitment and organizational culture; other variables are not examined; and (3) the research was limited to SOC cluster industry in Palembang City's.
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.
Co-Authors Abdul Bashir Abdul Manan Andriana, Isni Anggia Marshanda Putri Anggun Feby Ivana Putri Anisa Siti Nurjanah ASNAWI Auliya Izzah Afifah Bakkara, Viona febiyola Bobby Pratama Cahyani Putri Ayu Charis Gavriel Hamel Dana Farhana Deka Chantika Savana Cinta Deya Winanda Didik Susetyo Dini Anggraini Eliza Rahmi Erine Tri Florencia Fahrur Razi Faris Aji Nugraheri Febrina Friska Hafira Putri Nawa Helpiana Hendra Susanto Iwan Efriandy Jeanne Adelina Savitri Jessheline Kemas Muhammad Arkan Albukhori Khatib A. Latief M Alan Saputra M. Afif Al Afuw Mikael Mangapu Simarmata Miselin Daekida Muhammad Aditya Muhammad Ario Permadi Muhammad Tri Luthfillah Nabil Fairil Renata Natasha Dea Fatharani Nazaruddin Musa Nur Fadilah Hanifah Nurhayati Ali Hasan Nurrahmi Nurrahmi Nurullah, Asfeni Putra, Muhammad Aditya R. Dimas Aditya Rizky Hafiz Alkazri Rizqi Firdaus Rizqiya Safira Rosalinda, Zhafirrah Safri, T. Mulkan Sakinah Zayyan Salsabilah Catur Sakinah Selly Amelia Sari Septika Shelly F. Kartasari T. Mulkan Safri Tasya Aprilia Wulan Ramadani Zahratunnisa Zulfa Tuffahati