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Pengaruh Current Ratio, Debt to Asset Ratio dan Total Assets Turnover Terhadap Pertumbuhan Laba (Studi Pada Perusahaan Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Siti Mardah; Rizka Amanda Yanti; Kurniaty
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 4 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i4.101

Abstract

This research aims to test and analyze the magnitude of the influence generated by CR, DAR, and TATO on profit growth in Coal Mining Companies listed on the IDX for the 2020-2023 period. The design in this study is a causal associative research type that uses documentation techniques. This study uses secondary data, namely the Company's financial statements used as samples. The subjects of this study are Coal Mining Companies listed on the IDX in the 2020-2023 period. The samples obtained were 8 companies using a purposive sampling approach with a total observation of 32 data. This research was tested using a multiple linear regression analysis approach with the test tool used by the SPSS program. The research results showed that CR and TATO did not have a significant effect on profit growth and DAR had a significant negative effect on profit growth. While simultaneously CR, DAR, and TATO did not have a significant effect on profit growth in Coal Mining Companies listed on the IDX for the 2020-2023 period.
PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, PENGADAAN BARANG DAN JASA, SERTA KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA SATUAN KERJA BALAI JASA KONSTRUKSI WILAYAH V BANJARMASIN) Yunia Isyana Putri; Rahmi Widyanti; Kurniaty Kurniaty
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 10, No 2 (2024): Edisi Oktober
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v10i2.16727

Abstract

This research has five main purposes (1) to analyse whether budget planning partially has a significant effect on budget absorption, (2) to analyse whether partial implementation of the budget has a significant effect on absorption of the budget, (3) to analyse whether procurement of goods and services partially has a significant effect on absorption, (4) to analyse whether human resources competencies partially has a significant effect on budget absorption, and (5) to analyse whether budget planning, implementation budget, procurement of goods and services, and competence of human resources simultaneously have a significant effect on budget absorption.This research was carried out by the Work Unit of the Construction Service Center Region V Banjarmasin. Research method was descriptive quantitative. The population of this research was civil servants at Work Unit of Banjarmasin Region V Construction Service Center with the sample of 32 respondents using a purposive sampling technique. Methods of collecting data used surveys and questionnaires. The data analysis technique used the SPSS Version 25 for Window program.The results of research show that (1) budget planning has a partial and significant effect on budget absorption (2) budget execution has a partial significant effect on budget absorption, (3) goods and services have partial and significant effect on budget absorption, (4) human resources competencies have partial and insignificant effect on budget absorption, and (5) budget planning, budget execution, procurement of goods and services, and human resource competencies simultaneously have a significant effect on budget absorption.
The Development of Sasirangan Entrepreneurs In Banjarmasin: Study on Sharia-Based Business Perspective S. Purnamasari; Purnama Rozak; Kurniaty; Ibrahim Dahiru Idriss
International Journal of Islamic Business and Economics (IJIBEC) Vol 7 No 1 (2023): Volume 7 Nomor 1 Tahun 2023
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v7i1.6922

Abstract

The aim of the study was to describe the knowledge of Sasirangan cloth entrepreneurs in Sasirangan Village and their perceptions of sharia-based venture capital loans. This type of research is field research which is a case study with a descriptive approach. The results of this study concluded that the knowledge of Sasirangan cloth entrepreneurs in Sasirangan Village regarding sharia-based business capital loans was still divided into3, namely: (1) knowing enough about providing sharia-based business capital loans, (2) not knowing about providing capital loans. sharia-based businesses, and (3) very little knowledge about providing sharia-based business capital loans. The perceptions of sasirangan cloth entrepreneurs in Sasirangan Village regarding sharia-based business capital loans also varied, namely: informants who had a good view of providing sharia-based business capital loans because they were banking based on sharia principles in their management and informants who thought that according to them, sharia banking and conventional are the same. The implication is knowing the knowledge and perceptions of Sasirangan Cloth MSME entrepreneurs in Sasirangan Village, Banjarmasin regardingsharia-based capital loans will be able to increase the economic growth of UMKM in Banjarmasin City, including having implications for the large number of workers absorbed so that they can become a driving force for theeconomy because they can also solvecurrent economic problems. This has hit the Indonesian nation, among others: creating jobs, increasing people's income, and alleviating poverty. Therefore, the researcher's suggestion is the need to increase Islamic financial literacy and inclusion for Sasirangan Fabric MSME actors in Sasirangan Village, Banjarmasin City by collaborating with related parties and in a sustainable manne.
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
Strategi Social Media Marketing terhadap Brand Image, Brand Trust, dan Brand Awareness dalam Meningkatkan Purchase Intention Travel Umrah Kurniaty; Usep Suhud; Dewi Agustin Pratama Sari
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 10 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Oktober)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i10.1090

Abstract

The purpose of this research is to examine the positive and significant influence of social media marketing on brand image, brand awareness, and brand trust in increasing purchase intention. Data were collected through an online questionnaire distributed via social media platforms such as WhatsApp. The object of this research is active social media users who have seen information about Umrah travel services, reside in the DKI Jakarta area, and are at least 17 years old. This study employs a quantitative method with a Structural Equation Modeling (SEM) approach to analyze data from 250 respondents. The findings indicate that social media marketing has a positive and significant effect on brand image, brand awareness, and brand trust in increasing purchase intention for Umrah travel. It is expected that the results of this study can serve as a reference for future research, particularly those related to consumer behavior in Umrah travel services.
Pengaruh Talent Management, Work Life Balance, dan Budaya Organisasi Terhadap Kinerja Karyawan Departemen HRGA PT Bumi Suksesindo Banyuwangi Antika Yashifa Tito Putri; Prajitiasari, Ema Desia; Susanto, Arnis Budi; Andriana; Kurniaty; Afandi, Mochammad Farid
VALUE: Journal of Business Studies Vol. 4 No. 1 (2025): VALUE : Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v4i1.53688

Abstract

The objective of this research is to analyze the influence of talent management, work life balance, and organizational culture on employees’ performance in the HRGA Department at PT Bumi Suksesindo Banyuwangi. This study is classified as explanatory research, using quantitative data obtained through questionnaires and literature review. The research sample was selected using the total sampling method, meaning that the entire population of 72 employees in the HRGA Department at PT BSI Banyuwangi was included as the research sample. The data analysis method used was the multiple linear regression with the assistance of IBM SPSS Statistics software. The research finding reveals that talent management, work life balance, and organizational culture have a partially significant impact on employees’ performance in the HRGA Department at PT Bumi Suksesindo Banyuwangi.
Empowerment of Women "Sampah Berkah" Based on Literacy and Inclusion Methods S. Purnamasari; Purnama Rozak; Kurniaty; Umi Hani; A. Hadi; Yunisa F
Indonesian Journal of Advanced Social Works Vol. 2 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i5.6299

Abstract

The real impacts of globalization, the post-covid-19 pandemic era and even the economic recession era in 2023 include sharp disparities in all fields which have given rise to their own phenomena in society. Community empowerment, especially women's empowerment, is the key to the success of social change programs to change the quality of life and public health for the better. As is the government's commitment to the Millennium Development Goals (MDGs), which include trying to empower women through education, increasing their role in society, the economy, and so on. The problems in this service activity are the lack of knowledge of women focused on housewives about the economic value of waste, MSMEs, and financial institutions both sharia and conventional as investment media, loans for daily needs/business capital as well as the lack of training and mentoring for women. focused on housewives in understanding how/procedures to make transactions with service providers or financial institutions. This community service activity is carried out in the form of active participatory empowerment, coaching and focus group discussions (FGD) as well as group counseling using literacy and inclusion methods, which includes coaching (educating, training and mentoring) through activeness and consultation between partners and the service team. in discussion. As a result, partners can have good knowledge regarding the economic value of waste, UMKM, and financial institutions, both sharia and conventional.
Analysis of Financial Management in Kenanga UMKM in Improving Ecobric-Based Economic Welfare (Syari’ah Financial Management Review) S. Purnamasari; P. Rozak; Kurniaty; A. Hadi; Agus Purnomo
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6298

Abstract

Indonesia is ranked as the second largest plastic waste producing country in the world. Plastic waste is decomposed within 1 millennium or around 1000 years. Plastic waste has a negative impact on the environment, such as accumulation of rubbish, resulting in environmental pollution. Anticipatory and preventive steps are needed to overcome this problem. One of the right strategies is. We should apply the 3Rs, namely Reduce, Reuse and Recycle in dealing with plastic waste. Management of waste products, if managed well, will have an impact on the community's economy. The problem of this research is how the financial management carried out by Kenanga UMKM is based on ecobricks, a review of sharia financial management and what are the efforts and obstacles of Kenanga UMKM in improving the ecobrick-based economic welfare of its members. This research is research with a qualitative approach with 6 research respondents and the sampling technique uses saturated samples. The data collection technique uses observation, documents and interviews with primary sources, namely the Kenanga UMKM Unit, and secondary source data, namely documents. This research shows that financial management still uses manual and simple recording and is recapped every Saturday. The Kenanga Unit UMKM management is in business development/efforts to improve the welfare of its members.
Prinsip Hukum Islam dan Tata Kelola Pertambangan Berkelanjutan di Indonesia: Suatu Kerangka Analiti Itishan, Bani Adam; Kurniaty; Musyfikah Ilyas
Progressive Law Review Vol. 7 No. 2 (2025): NOVEMBER 2025
Publisher : Faculty of Law-Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/prolev.v7i2.297

Abstract

Indonesia's considerable mineral resources including coal, nickel, copper, and bauxite are pivotal to economic development and the worldwide green energy supply chain. Nonetheless, expedited extraction has resulted in significant environmental degradation, socio-economic disruption, and legal-ethical issues, especially in areas facing deforestation, water contamination, habitat fragmentation, and community displacement. These effects underscore the urgent necessity for a governance framework that enforces regulatory compliance while incorporating ethical and environmental accountability. This study analyzes the potential of Islamic legal concepts to provide a normative and ethical framework for enhancing sustainable mining governance in Indonesia. This study aims to achieve three objectives: (1) to assess the environmental, social, and economic consequences of mineral extraction; (2) to investigate Islamic legal principles pertinent to resource governance, including maqāṣid al-sharī‘ah, khilāfah, milkiyyah ‘āmmah, ḥifẓ al-bī’ah, and hisbah; and (3) to develop a cohesive analytical framework that harmonizes Islamic jurisprudence with Indonesia’s mining regulatory framework. This article utilizes a qualitative narrative-descriptive methodology, using statutory and regulatory texts, ancient and modern Islamic legal sources, MUI fatwas, environmental reports, and recent academic research. The data were systematically categorized by theme and examined using triangulation to confirm the coherence and validity of the arguments.The results indicate that Islamic law provides a thorough ethical framework that can effectively address governance deficiencies in Indonesia's mining industry. Principles such as lā ḍarar wa lā dirār and dar’ al-mafāsid muqaddam ‘alā jalb al-maṣāliḥ offer robust ethical basis for more stringent environmental regulations, while hisbah legitimizes governmental involvement to avert ecological damage. Incorporating these concepts with national mining rules and ESG standards can improve environmental protection, guarantee equitable benefit sharing, fortify community rights, and advance intergenerational justice. This research finishes by presenting a normative-ethical framework for sustainable mining that aligns positive law with Islamic environmental jurisprudence.
Implementasi Project-Based Learning untuk Meningkatkan Keterlibatan dan Pemahaman Awal Siswa tentang Perubahan Iklim di Kelas IV SD: Penelitian Juliana M. Sumilat; Kurniaty; Abigail M. Rotikan; Joyhelga C. Maramis; Avril P. Manikome; Tiara I. Kaligis; Rafael Wuisan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3889

Abstract

This study aims to describe the application of the Project-Based Learning (PjBL) model on climate change material in grade IV of St. Yohanes Tomohon Catholic Elementary School. The method used was Classroom Action Research (CAR) conducted in one meeting involving 40 students. The lesson began with an apersepsi using pictures of environmental change, followed by an experiment entitled “Ice Melts Faster” and a project activity in the form of poster making. The results showed that 80% of students were active in the apersepsi and 90% were involved in the experiment. The project products showed that 78% were in the good category, while learning completeness reached 75%. These results indicate that the application of PjBL can increase student engagement and initial understanding, although in-depth understanding has not been achieved due to time constraints. Thus, models are effective as initial strategies for ac.