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THE EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING OF MUDHARABAH AND MURABAHAH FINANCING WITH NON PERFORMING FINANCING POLICY AS MODERATING IN THE SHARIA SUMUT BANK Malik, Imam
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.041 KB)

Abstract

Islamic banks are special types of banks that have finance in a century. Although they are referred to as banks, Islamic banks are built on different principles such as religious ethics and jurisprudence. In addition, they are designed for different purposes such as achieving Islamic socio-economic goals. The purpose of this study is to analyze accounting information (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity) with mudharabah and murabaha financing decisions. This research is a research that has been done by several researchers, in previous studies trying to test the relationship between accounting information and financial decision making is still not convincing. The subject of this research is accounting information that is used as a financial ratio measurement tool to see mudharabah and murabaha financing decisions at the North Sumatran Bank with 5 Branches examined, over a period of 6 years using secondary data. This study uses panel data by testing using the eviews 9 application. The results of the researchers after doing the test model, get a fixed test model, after doing the fixed test then do the classic assumption test, the results of the classic assumption test explain all normal tests. F test shows a significant value of 0,000 smaller than 0.05. The results of this F test indicate that the independent variables jointly (simultaneously) have a significant influence on the dependent variable mudharabah and murabaha financing. In terms of Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, it has a negative effect on mudharabah and murabahah financing but not significantly above> 0.05. In contrast to the Debt To Equty Ratio ratio, a positive and significant effect on mudharabah and murabaha financing in the Sumut Syariah Bank 0.01 <0.05. Retrun On Equity is not a significant negative effect. Likewise, moderating Non Performing financing does not moderate one variable between (Curret Ratio, Short Term Mismatch Plus, Financing To Deposit Ratio, Debt To Equty Ratio, Retrun On Equity).
THE EFFECT OF PRODUCT INNOVATION AND MARKET ORIENTATION ON SALES PERFORMANCE IN THE HOME INDUSTRY KERIPIK IN BIREUEN DISTRICT Mulyadi Mulyadi; Koko Bustami; Imam Malik; Lakharis Inuzula
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.105 KB) | DOI: 10.29103/e-mabis.v22i2.688

Abstract

The purpose of this research is to know the effect of product innovation and market orientation on sales performance and impact to the productinnovation in the Home Industry Keripik in Bireuen District. The result of research should be use full in practical nor theoretical, that substance on marketing development management, the specific is entrepreneur ‘home industry Keripik Bireuendistrict to increase product innovation, market orientation and sales performance. The methods of research use Quantitative Research, with the nature descriptive research and verivicative. Data collecting through questioner with field study technique, the sampling census. The field data collecting is carry on 2021. The statistic analysis technique to test the hypothesis use analysis and sobel test. Basedon analysis result influence directly effect and not directly effect find that market orientation on product innovation have a positive influent and significant on sales performance in the Home product industry Keripik Bireuen District. Based on result mediation effect test results concluded that variable of innovation mediate on effect market orientation partial to sale performance Home industry Keripik Bireuen District. The mediate test result indicate all mediation.
FLYPAPER EFFECT TERHADAP BELANJA DAERAH PADA KABUPATEN BIREUEN Imam Malik; Lakharis Inuzula
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 4, No 2 (2021): Negotium Vol. 4 No. 2 Juli-Desember 2021
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v4i2.6275

Abstract

The purpose of this study is to analyze the effect of PAD and DAU on Regional Expenditures and then analyze the flypaper effect. The sampling technique used is purposive sampling with a sample of the Realization Report of the Regional Revenue and Expenditure Budget of Bireuen Regency in 2011-2015. The data used in this research is secondary data. The analytical method used is descriptive statistical test, hypothesis testing and multiple linear regression models. The result of this study is that DAU and PAD simultaneously have a significant effect on Regional Expenditures. Partially, DAU has no significant effect on Regional Expenditures and PAD has a significant effect on Regional Expenditures. During the research period, there was a flypaper effect in Bireuen Regency because the value of DAU to Regional Expenditures was greater than the value of PAD to Regional Expenditures.
Pemanfaat Kearifan Pangan Lokal Ubi Ungu Nanda Nur Sofyana; Sri Yanna; Fatimah Zuhra; Dian Eriani; Agustin Nurhayati; Imam Malik; Irne Aryanie; Muslim Khadri
JURNAL PKM IKA BINA EN PABOLO Vol 3, No 1: PENGABDIAN KEPADA MASYARAKAT | JANUARI 2023
Publisher : IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ikabinaenpabolo.v3i1.3729

Abstract

Pemanfaatan pangan lokal menjadi salah satu alasan yang melatarbelakangi pembuatan mie ini. Saat beberapa tahun lalu peerintah mempopulerkan trend Kearifan Pangan Lokal sekitar 4 tahun lalu, ide-ide segar dalam pemanfaatan bahan-bahan asli Indonesia semakinbanyak. Salah satunya adalah membuat mie dari tepung non terigu tersebut.Alasannya sederhana, karena meski bukan merupakan makanan khas Indonesia, mie sudah menjadi bagian dari santapan harian masyarakat kita. Melalui salah satunya, Departemen Pertanian dibawah naungan Dinas Ketahanan Pangan pemerintah melakukan serangkaian penelitian dan sosialisasi pemanfaatan tepung non-terigu.Namun sayangnya, tekstur dan warna mie yang dihasilkan tidak sebaik mie dari terigu. Karakteristik mie yang kenyal, elastis, dan tidak mudah putus, belum bisa tergantikan 100 persen dengan tepung lain. Tapi, kenapa tidak mencobanya?Dan oleh karena itulah, kami Dosen UNIKI Ingin memberikan pengetahuan kepada ibu-ibu bahwa pengolahan  pembuat mie ubi jalar ungu.
THE INFLUENCE OF PRODUCT QUALITY AND PRICE ON CUSTOMER SATISFACTION FOR TOWER 215 CHIPS Kamila; Nurasfia; Rahmat Hidayat; Imam Malik
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i1.386

Abstract

This research aims to analyze the influence of product quality and price on customer satisfaction. The research method used is a quantitative method. This research uses Purposive Sampling. The sample in this study consisted of 50 respondents. The data collection instrument uses a questionnaire. The dependent variable is the customer satisfaction variable and the independent variable is product quality, price, namely price, product quality, and customer satisfaction for tower 215 Bireuen chips. The data analysis method used is multiple linear regression. All statements are valid, reliable and normal. The results show that the coefficient of determination (R Square) of the independent variable on the dependent variable is R2 = 0.821 or 82.1%. The independent variable can explain the dependent variable. Research shows that price has a significant effect on customer satisfaction for tower 215 Bireuen chips. This is proven by tcount being greater than ttable (2.523 > 2.014). And product quality has a significant effect on customer satisfaction for tower 215 Bireuen chips. This is proven by tcount being greater than ttable (5.120 > 2.014). Meanwhile, the results of the simultaneous test of price variables, product quality, have a significant influence of fcount 51,639 > ftable 2.58 on customer satisfaction. This shows that, the better the price and product quality provided, the greater the customer satisfaction of tower 215 Bireuen chips.
Green Accounting Analysis Based on Triple Bottom Line Theory for Sustainability Development Goals in Districts Bireuen Murni; Imam Malik
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.205 KB) | DOI: 10.55299/ijec.v1i2.181

Abstract

Phenomenon global warming or global warming has Becomes issue warm in various parts of the world so environment the company has also Becomes center attention. This thing because of the business world is one perpetrator active development through something form organizations that do activity use source power limited for reach goals that have been set. Study this aim for analyze implementation of green accounting based on triple bottom line theory for sustainability development goals in the district Bireuen. This thing conducted because existence phenomenon pollution environment in the form of garbage, flood, pollution air, poverty and unemployment. Method analysis in study this use approach qualitative, researcher collect data via documentation and interviews structured to part finance, CSR, and also part environment in the company manufactures in the district Bireuen 12 samples company . Data analysis performed by qualitative. Research results show that company manufacturing in District Bireuen has Secrete related costs with preservation environment in report finance, however still by conventional so that not yet reflects green accounting.
Implementasi Kurikulum Merdeka Dalam Mengintegrasikan Kemampuan HOTS dan Scientific Approach Pada Mata Pelajaran Sosiologi di MAN 2 Mataram Jannah, Nadiatul; Hairil Wadi; Imam Malik; Masyhuri, Masyhuri
Jurnal Ilmiah Profesi Pendidikan Vol. 9 No. 4 (2024): November
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v9i4.2795

Abstract

Kurikulum merdeka adalah kurikulum yang menekankan pentingnya pengembangan keterampilan abad 21. Keterampilan abad 21 ini erat kaitannya dengan istilah kemampuan HOTS (High Order Thinking Skills). Kemampuan berpikir tingkat tinggi cenderung dipengaruhi oleh orientasi pembelajaran. Untuk itu dibutuhkan suatu metode pembelajaran yang berorientasi pada siswa yaitu scientific approach. Penelitian ini bertujuan untuk: (1) menganalisis implementasi kurikulum merdeka dalam mengintegrasikan kemampuan HOTS pada mata pelajaran sosiologi di MAN 2 Mataram; (2) menganalisis implementasi kurikulum merdeka dalam mengintegrasikan scientific approach pada mata pelajaran sosiologi di MAN 2 Mataram. Penelitian ini menerapkan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan implementasi kurikulum merdeka pada mata pelajaran sosiologi di MAN 2 Mataram mengintegrasikan kemampuan HOTS critical thinking, creative thinking, problem solving, decision making, communication, dan collaboration. Selain itu, implementasi kurikulum merdeka pada mata pelajaran sosiologi di MAN 2 Mataram mengintegrasikan scientific approach mengamati, menanya, mengumpulkan data, mengasosiasikan, dan mengkomunikasikan.
Penerapan Pendekatan Teaching at the Right Level untuk Meningkatkan Hasil Belajar Peserta Didik Kelas 5 Sd Negri 36 Cakranegara Pada Mata Pelajaran Ppkn Kholilianti, Widya; Imam Malik; Sang Ayu Tirtawati
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 2 (2025): May
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i2.769

Abstract

Tujuan penelitian ini adalah meningkatkan hasil belajar peserta didik kelas 5 SD Negri 36 Cakranegara melalui pendekatan Teaching at the Right Level(TaRL) pada mata pelajaran PPKn. Jenis penelitian ini adalah penelitian tindakan kelas dengan jumlah subjek penelitian berjumlah 24 orang. Teknik pengumpulan data yang dilakukan oleh peneliti berupa observasi dan tes. Instrument yang digunakan adalah lembar observasi, tes awal atau diagnostic dan tes hasil belajar peserta didik. Penelitian ini dilakukan selama dua siklus yang masing-masing terdiri dari empat komponen yaitu perencanaan (planning), pelaksanaan (action), observasi dan evaluasi (observing) dan refleksi (refleksing). Hasil penelitian menunjukkan bahwa pada pra-siklus, persentase ketuntasan belajar peserta didik hanya mencapai 33,3% dengan nilai rata-rata 56,3%. Pada siklus pertama, ketuntasan meningkat menjadi 75% dengan nilai rata-rata 78,25%. Selanjutnya, pada siklus kedua, ketuntasan belajar mencapai 87,5% dengan nilai rata-rata 82,5%. Penelitian ini dinyatakan berhasil karena persentase ketuntasan telah melebihi 75%.
Blue Economy: Perspektif dalam Peningkatan Nilai Ekonomi Indonesia Ella Rahmayanti; Irne Aryanie; Munawarah; Imam Malik; Ghina Adhha Haura
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11537

Abstract

ABSTRACT This study aims to evaluate the implementation of marine economic management policies in Indonesia and identify the obstacles in their application, as well as to formulate recommendations for improving economic value through the integration of the blue economy concept into the marine economic policy framework of Indonesia. The government is expected to implement the blue economy concept in Indonesia to enhance opportunities for increasing the economic value of the community, especially coastal communities. This study employs a descriptive analysis approach and a literature review. In the implementation process, the government is urged not to disregard the customs of local residents to ensure the preservation of the environment and traditions. The results of the literature review show that the blue economy offers solutions for developing the economy sustainably while maintaining the health of the ocean and its ecosystems. However, its implementation in Indonesia faces various challenges, including unsustainable exploitation of marine resources, socio-economic inequality, and a lack of attention to the social role of the oceans. This study emphasizes the need for collaboration among stakeholders, technological innovation, and comprehensive policies to overcome these challenges and optimize the potential of the blue economy in enhancing Indonesia's economic value sustainably ABSTRAK Penelitian ini bertujuan untuk mengevaluasi implementasi kebijakan pengelolaan ekonomi kelautan di Indonesia dan mengidentifikasi kendala-kendala dalam penerapannya, serta menyusun saran perbaikan untuk meningkatkan nilai ekonomi melalui pengintegrasian konsep blue economy ke dalam kerangka kebijakan ekonomi kelautan Indonesia. Pemerintah diharapkan dapat menerapkan konsep blue economy di Indonesia untuk meningkatkan peluang untuk peningkatan nilai ekonomi masyarakat, terutama masyarakat pesisir. Penelitian ini menggunakan pendekatan analisis deskriptif dan tinjauan pustaka. Dalam proses penerapannya, pemerintah dihimau untuk tidak mengesampingkan adat penduduk lokal agar kelestarian lingkungan dan adat terjaga. Hasil tinjauan literatur menunjukkan bahwa blue economy menawarkan solusi untuk mengembangkan perekonomian secara berkelanjutan dengan tetap menjaga kesehatan laut dan ekosistemnya. Namun, implementasinya di Indonesia menghadapi berbagai tantangan, termasuk eksploitasi sumber daya laut yang tidak berkelanjutan, ketidaksetaraan sosial-ekonomi, dan kurangnya perhatian terhadap peran sosial lautan. Penelitian ini menekankan perlunya kolaborasi antar pemangku kepentingan, inovasi teknologi, dan kebijakan yang komprehensif untuk mengatasi tantangan tersebut dan mengoptimalkan potensi blue economy dalam meningkatkan nilai ekonomi Indonesia secara berkelanjutan.
Meningkatkan Motivasi Belajar Siswa melalui Culturally Responsive Teaching (CRT) di Kelas III SD Yuliati; Imam Malik; Diah Husnia Purnamawati
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 2 (2025): May
Publisher : Mataram University

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

Abstract

Tujuan dari penelitian ialah untuk mengetahui pengaruh penerapan Culturally Responsive Teaching terhadap motivasi belajar siswa kelas III SDN 26 Mataram. Data dikumpulkan melalui observasi, angket, dan wawancara. Hasil penelitian menunjukkan peningkatan yang signifikan terhadap motivasi belajar siswa setelah penerapan CRT. Pada siklus pertama, rata-rata skor motivasi belajar siswa meningkat dari kategori sedang ke kategori tinggi. Peningkatan ini menunjukkan bahwa CRT mampu menciptakan lingkungan belajar yang inklusif, menghargai keberagaman budaya, dan memotivasi siswa untuk lebih aktif dalam pembelajaran. Hasil ini menegaskan bahwa pendekatan CRT dapat digunakan sebagai strategi pengajaran yang efektif dalam meningkatkan keterlibatan siswa di kelas, terutama dalam konteks keberagaman budaya.