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All Journal Jurnal Pendidikan Jasmani Indonesia Competitor : Jurnal Pendidikan Kepelatihan Olahraga Jurnal Ilmu Ushuluddin Media Akademika Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Studi Agama dan Masyarakat Vidya Karya Jurnal Manajemen Pendidikan Jurnal Pertanian Terpadu Jurnal Pendidikan Olah Raga Jurnal Surya Medika Edukasi Islami: Jurnal Pendidikan Islam Jurnal Ilmiah Ilmu Ushuluddin SEIKO : Journal of Management & Business Jurnal Rekayasa Sipil JURNAL PENDIDIKAN TAMBUSAI Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Khazanah: Jurnal Studi Islam dan Humaniora AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pedagogik Olahraga Jurnal Mantik Riyadhoh : Jurnal Pendidikan Olahraga Journal of Engineering and Scientific Research (JESR) Science Education and Application Journal Jurnal Ilmiah Kanderang Tingang Jurnal PORKES Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Journal of Economics and Business UBS geoedusains: Jurnal Pendidikan Geografi International Journal of Business, Economics, and Social Development Jurnal Dialogika Manajemen dan Administrasi Jurnal Impresi Indonesia Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Al Dzahab FENOMENA: Jurnal Penelitian Legal Protection for the Partnership Agreement Parties International Journal of Agriculture System SAINSTEK Sustainability (STPP) Theory, Practice and Policy Jurnal Keolahragaan Journal of Islamic Economics Lariba J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jubah Raja : Jurnal Bahasa, Sastra, Dan Pengajaran Jurnal Pendidikan Indonesia (Japendi) Indonesian Journal of Advanced Research (IJAR) Stabilitas At Tasyri'i Jurnal Prodi Perbankan Syariah Jurnal Al Kahfi : Jurnal Pendidikan Agama Islam Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Diversity Logic Journal Multidisciplinary Multifinance Jurnal of Information Technology and Society (JITS) El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Management, Economic, and Financial Journal of Business Technology and Economics (JBTE) JURNAL REKAYASA KIMIA & LINGKUNGAN Jurnal Al-Husna Acta Geoscience, Energy, and Mining Jurnal Pendidikan Dirgantara Proceeding Mulawarman International Conference on Tropical Public Health ILLAT-J Mandeh : Jurnal Pendidikan Islam
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Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Project Based Learning Digital untuk Pembelajaran Buku Fiksi dan Nonfiksi di Kelas VII Rahmadi, Rahmadi
Jurnal Pendidikan Dirgantara Vol. 2 No. 4 (2025): November : Jurnal Pendidikan Dirgantara
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupendir.v2i4.809

Abstract

The rapid development of digital technology demands that literature learning in junior secondary schools be delivered in a more interactive and student–relevant manner. However, classroom practices remain dominated by lecture-based instruction, resulting in low student engagement and limited appreciation of literary texts. This study aims to describe the use of digital media in teaching fiction and nonfiction texts in Grade VII, as well as to explore students’ experiences and challenges during project based learning activities. Employing a qualitative descriptive design, the study involved Grade VII students and a Bahasa Indonesia teacher. Data were collected through classroom observations, in-depth interviews, and documentation of students’ digital project outputs. Data were analyzed through reduction, display, and conclusion drawing. The findings indicate that integrating digital media with Project Based Learning enhances student engagement through text analysis, group discussions, and digital project creation. Learning also becomes more inclusive through ability-based grouping and more meaningful when materials are connected to students’ local cultural contexts. The study concludes that digital media combined with PBL strengthens students’ literary literacy and learning motivation. The implications suggest that teachers need to develop stronger digital pedagogical competencies and schools should provide adequate technological support.
Comparative financial performance of Islamic banks under diverse legal and regulatory systems in Southeast Asia Rahmadi, Rahmadi; Wemona Rahma, Dea; Fata, Muhammad Indra; Naufal, Faris
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art19

Abstract

IntroductionIslamic banking has become an integral component of financial systems in many Muslim-majority and non-Muslim countries, yet its performance varies considerably across jurisdictions. These variations are closely linked to differences in legal frameworks, regulatory regimes, and institutional arrangements governing Islamic finance. In Southeast Asia, Indonesia, Malaysia, and Singapore represent three distinct regulatory models—hybrid Shariah-based, fully institutionalized Shariah-based, and conventional legal systems accommodating Islamic banking. Understanding how these differing environments shape the financial performance of Islamic banks remains an important and underexplored issue in comparative Islamic finance research.ObjectivesThis study aims to analyze and compare the financial performance of Islamic banks operating in Indonesia, Malaysia, and Singapore within the context of their respective legal and regulatory environments. Specifically, it seeks to examine differences in profitability, operational efficiency, intermediation activity, and capital adequacy, while interpreting these differences through an institutional and legitimacy-based perspective.MethodThe study employs a quantitative, descriptive–comparative research design using secondary data drawn from audited annual reports of selected Islamic banks during the 2021–2023 period. Financial performance is measured using Return on Assets, Return on Equity, Financing-to-Deposit Ratio, Operating Expenses to Operating Income Ratio, and Capital Adequacy Ratio. The analysis is conducted through ratio-based comparison at both intra-country and inter-country levels to capture institutional and regulatory influences on performance outcomes.ResultsThe findings indicate that Indonesian Islamic banks demonstrate relatively high profitability, largely driven by niche strategies such as microfinance, but exhibit heterogeneous efficiency and conservative intermediation in some cases. Malaysian Islamic banks show stable profitability, strong intermediation, and balanced capital adequacy, reflecting regulatory coherence and mature Shariah governance. Islamic banking units in Singapore achieve superior operational efficiency and improving profitability despite operating within a conventional legal framework, supported by advanced technology and scale economies.ImplicationsThe results highlight that Islamic banking performance is strongly shaped by institutional context rather than by a single optimal regulatory model. Regulators and practitioners should therefore design adaptive frameworks that balance prudential oversight, efficiency, and growth, while remaining responsive to local market conditions.Originality/NoveltyThis study contributes to the literature by providing a tri-country comparative analysis that integrates institutional and legitimacy perspectives, offering new empirical insights into how Islamic banks perform under hybrid, fully Shariah-based, and conventional legal systems in Southeast Asia.
IDENTIFYING THE CAUSES OF FLASH FLOODS FROM A GEOGRAPHIC PERSPECTIVE Azmi, Nurul; Rahmadi, Rahmadi
DIVERSITY Logic Journal Multidisciplinary Vol. 3 No. 3 (2025): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v3i3.155

Abstract

Background. A geographical approach is important to comprehensively understand the relationship between the physical conditions of an area and flash floods. One of the most devastating hydrometeorological disasters, flash floods frequently result in large losses in terms of fatalities, damage to infrastructure, and socioeconomic effects. Research Purpose. To identify the causes of flash floods from a geographic perspective. Research Method. This study employs a qualitative-descriptive literature review method to analyze and synthesize scientific sources related to the causes of flash floods from a geographical perspective. Utilizing secondary data from various journals, textbooks, official reports, and research publications, the study focuses on relevant keywords such as flash floods, topography, and geomorphology for data collection. The analysis follows three main stages: 1) data reduction of information directly linked to geographical causes, 2) thematic classification based on topography, hydrology, geomorphology, and land use, and 3) synthesis and interpretation to identify patterns and relationships among the geographical factors contributing to flash floods. Findings. Geographically speaking, steep topography, the region's geomorphological features, heavy rainfall, and changes in land use all have a significant impact on the causes of flash floods. Conclusion. Understanding and lowering the risk of flash floods through sustainable environmental management and spatial planning requires the integration of geographical analysis.
Proyeksi Penduduk Usia Produktif Di Kalimantan Barat Tahun 2040 Oktavia, Adea; Sandy, Aisyah Trees; Ningrum, Mei Vita Romadon; Saputra, Yulian Widya; Rahmadi, Rahmadi; Goma, Edwardus Iwantri
geoedusains: Jurnal Pendidikan Geografi Vol. 6 No. 2 (2025)
Publisher : Pendidikan Geografi Fakultas Keguruan dan Ilmu Pendidikan Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/geoedusains.v6i2.5228

Abstract

Usia produktif merupakan penduduk atau masyarakat yang berada dalam rentang usia 15– 64 tahun. Penelitian ini bertujuan untuk menganalisis proyeksi penduduk usia produktif di Kalimantan Barat pada tahun 2040. Jenis penelitian ini adalah deskriptif kualitatif dengan menggunakan metode berbasis kajian kepustakaan (Library Research). Populasi dan sampel dalam penelitian ini adalah penduduk Kalimantan Barat berusia 15–64 tahun. Teknik pengambilan data menggunakan purposive sampling dengan sumber data sekunder. Penelitian ini dianalisis menggunakan pendekatan kualitatif dengan model Miles dan Huberman. Hasil analisis menunjukkan bahwa Kalimantan Barat diproyeksikan memiliki total penduduk sebanyak 6.620.160 jiwa pada tahun 2040. Dari jumlah tersebut, 4.469.880 jiwa (30,26%) termasuk dalam kelompok usia produktif. Dengan angka tersebut, Kalimantan Barat berpotensi mengalami laju pertumbuhan penduduk yang tinggi serta mendapatkan bonus demografi terbesar kedua di wilayah Kalimantan. Dibandingkan provinsi lain seperti Kalimantan Timur, Selatan, Tengah, dan Utara, Kalimantan Barat diperkirakan menjadi provinsi dengan jumlah penduduk terbanyak. Peningkatan ini menunjukkan potensi ekonomi yang besar jika dikelola secara tepat. Tantangan seperti meningkatnya rasio ketergantungan, tingginya angka fertilitas, dan ketimpangan distribusi penduduk perlu diantisipasi. Oleh karena itu, diperlukan kebijakan konkret seperti perluasan akses pendidikan vokasi, peningkatan lapangan kerja produktif, serta pemerataan pembangunan wilayah sebagai respons terhadap dinamika kependudukan yang akan terjadi khususnya di wilayah Kalimantan Barat.
Characteristics of silica in mountain area tapa and sorrounding areas of Tulang Bawang Regency Lampung Province Rahmadi, Rahmadi; Utama, Hari Wiki; Deliana, Anggi
Journal of Engineering and Scientific Research Vol. 7 No. 2 (2025)
Publisher : Faculty of Engineering, Universitas Lampung Jl. Soemantri Brojonegoro No.1 Bandar Lampung, Indonesia 35141

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jesr.v7i2.204

Abstract

EVALUASI PEMBINAAN OLAHRAGA DAYUNG DI KALIMANTAN SELATAN Fauzan, Lazuardy Akbar; Dirgantoro, Edwin Wahyu; Rahmadi, Rahmadi; Rakhman, Arie; Perdinanto, Perdinanto; Arifin, Ramadhan; Indah, Eka Purnama
MULTILATERAL PJKR JPOK Vol 5 No 1 (2024): Pendidikan Jasmani dan Olahraga
Publisher : Progran Studi Pendidikan Jasmani JPOK FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/mpj.v5i1.2630

Abstract

Olahraga dayung merupakan cabang olahraga perairan yang berkembang di wilayah Kalimantan Selatan. Berkembangnya olahraga dayung di Kalimantan Selatan didukung oleh kondisi wilayah Kalimantan Selatan yang memiliki sebagian besar wilayah perairan, baik berupa sungai, rawa, pantai, dan danau. Dukungan pencapai prestasi olahraga menjadi faktor berkembang dan berprestasinya suatu cabang olahraga. Penelitian ini bertujuan untuk mengevaluasi pembinaan prestasi olahraga dayung di Kalimantan Selatan. Metode penelitian yang digunakan pada penelitian ini yaitu deskriptif kualitatif. Pendekatan evaluasi yang digunakan dengan model CIPP yang meliputi pembahasan tentang Context, Input, Process, dan Product dari proses pembinaan olahraga dayung yang telah berjalan. Teknik pengumpulan data dengan cara melakukan wawancara, observasi dan studi dokumentasi. Data yang diperoleh dianalisis secara kualitatif dengan langkah-langkah sebagai berikut: 1) reduksi data, 2) penyajian data, dan 3) penarikan kesimpulan. Hasil penelitian diperoleh bahwa 1) evaluasi context sudah sesuai dengan program pembinaan, 2) evaluasi input sudah sesuai dengan program pembinaan. 3) evaluasi proses belum sesuai dengan kriteria yang ditetapkan 4) evaluasi product masih belum sesuai masih perlu ditingkatkan prestasinya di kejuaraan yang lebih bergengsi
Economic Value Added and Corporate Financial Performance: Empirical Evidence from PT. Argamas Jaya Lab Yulia, Hanum; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5833

Abstract

Purpose: This study aims to evaluate the financial performance and value creation of PT. Argamas Jaya Lab has been using the Economic Value Added (EVA) approach for over five years. Design/Methodology/Approach: This research employs a quantitative descriptive approach by analyzing the company’s financial statements from 2019 to 2023. Financial performance is assessed through the calculation of Economic Value Added (EVA), which incorporates key components such as Net Operating Profit After Tax (NOPAT), Invested Capital, and Weighted Average Cost of Capital (WACC). Data were obtained from company financial reports and supporting documentation to ensure the reliability of secondary data. Findings: The results indicate that the company’s EVA fluctuated during the observation period, reflecting variations in NOPAT, invested capital, and the cost of capital. The findings suggest that the EVA approach provides a more comprehensive assessment of corporate financial performance and value creation compared to traditional accounting-based performance indicators, as it explicitly considers the cost of capital in measuring economic profit. Research Implications: This study contributes to the financial management literature by highlighting the relevance of EVA as a value-based performance measurement tool, particularly in sectors where its application remains limited. The findings also provide practical insights for managers and investors in evaluating corporate financial performance and supporting strategic decision-making aimed at improving value creation.
Co-Authors 'Aien, Noor Abd. Rahman Jaferi Abda Abda Abdul Razak Abna Hidayati Agustiar agustiar Aisyah Trees Sandy Akbar Fauzan, Lazuardy Akbar, Muhammad Army Akhmad Amirudin Alami, Febriana Indah Aldiyanor, Muhammad Alfisah, Najwa Min Alva Nurvina Sularso Aminuyati Andika, Ferry Andriyansyah, Mohamad Rheyfan Anggara, Norma Anggraini, Afra Salimah Anita Eka Putri, Anita Eka Aq, Pebi Yanti Nobu Arbain Arbain, Arbain Arif, Mochamad Arifin, Ramadhan Arma, Aulia Aslamiah Aslamiah Astuti, Evi Ayu Fatmawati Azizah, Rahma Bafadhal, Husin Belinda Eka Sarah Dewi, Belinda Eka Sarah Dewi Blego Sedionoto, Blego Christiawan, Daniel Grace Cinantya, Celia Curatman, Aang Daniel Happy Putra Daruwati, Marcela Deliana, Anggi Dewi Agustina Diand Mardiana, Diand Mardiana Dirgantoro, Edwin Wahyu Dwiyanti, Ade Thessa Edi Kurniawan Edwardus Iwantri Goma Efendi, Ilham Eka Safitri Fadhila, Mahdia Faris Naufal, Faris Fata, Muhammad Indra Fatimatuzzahra, Siti Nor Amanda fauzan, lazuardy akbar Femmy, Femmy Fitria, Mita Fitriani, Rina Fitriyani, Suci Hadi, Supian Haffyandi, Recky Ahmad Hafizi, Rahmani Hamdan Hamdan Handesman, Handesman Haniza, Sjelly Hari Wiki Utama Hariza, Reisy Harnedi Maizir Hendryawan, Muhammad Rifqi Heriawan, Ahmad Herita Warni HS. Sulistyowati, HS. Sulistyowati Ilham Maulana Imaniar, Ghina Indah, Eka Purnama Indy, Ristalia Irman Hariman Iswandi Iswandi Iwin, Iwin Jayadi, Muhammad Juliwis Kardi Jusi, Ulfa Jusmawati Jusmawati, Jusmawati Kahri, Ma'ruful Khalisa, Selvi Nur Krisyandera, Windica Kuncoro Darumoyo Laban, Sartika Lelifajri Lelifajri Lia Hafiza Lutfiyani, Lutfiyani M. Syahri Mariatul Kiftiah Mashud Minanurrohman, Minanurrohman Mochammad Aziz, Mochammad Muhammad Isa Muhammad Jefri Mukti, Mukti N. Nazaruddin Nabila, Nabila Nadzmi Akbar, Nadzmi Nafila, Nida Najib, Khairun Nanang Cahyadi Nanang Sasmita Nggasa, Hasriani Ningrum , Mei Vita Romadon Ningrum, Mei Vita Romadon Normawarni, Halisa Nugroho, Bayu Sapta Adi Nur Latifah, Nur Nuraini, Nisrina Nurhikmayani, Risky Nurul Azmi, Nurul Nurul Djazimah Nurwulan A, Carolin Oktavia, Adea Perdinanto, Perdinanto Pertiwi, Dyah Nurul Bayu Purba, Happy Angeliani Putri Rahmawati Qatrunida, Qatrunida Rachmayandi, Fahrezi Rafieannor, Rafieannor Rafiqurrahman, Ahmad Rahmadani Rahmadani Rahman, Irul Juliar Rahmatullah, Marwanto Rakhman, Arie Ramadhani, M. Hilman Ramdhansyah, Muhamad Ratnawati, Endang Reni Suryanita Reza Ramadani Firman Riawati, Karisma Cahyani Ridho Alifandi, Muhammad Rinaldi Idroes Rini, Silfia Riyan Ningsih Rizaldi, Muhammad Rizka Rachmawati Rizky, Akhmad Noor Roso Sugiyanto, Roso Rusmana, Adi Sabariah Sabariah Sagala, Margaretha Dorlan Olivia Sandy, Aisyah Trees Sanjaya, Kharel Satriya Santoso, Moh. Sapriline, Sapriline Saputra, Riza Septiana, Yulda Dina Seshariana Rahma Melati Setiawan*, Bambang Setiawan, Yoga Rudi Seviani, Clarisa Simpun, Simpun Siska Ernawati Fatimah Siska Selvija Tambunan, Madschen Sia Mei Ol Siti Aisah Slamet Riadi Suhud, Khairi Sulistiami, Sulistiami Sulistiyana, Sulistiyana Supriatno Suyoto Suyoto Syahriannor, Muhammad Syamsul Arifin Syauqi, Muhammad Tasnim Rahman Fitra Taufik Hidayat Tora Fahrudin Triasningrum, Frida Widyawati Tribudiman, Arief Triono Triono Tuti Alawiyah Usman, Syafiq Utari, Nur Maulida Vivi Monita Wahdaniyaty, Ridha Wahyu Dirgantoro, Edwin Wemona Rahma, Dea Wijaya, Ahmad Razikin Wijaya, Muhammad Satrio Yenni Yenni Yulia, Hanum Yulian Widya Saputra, Yulian Widya Yus Natali Yusuf Yusuf Zukhroini