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PENGARUH BOARD COMPOSITION, MANAGEMENT OWNERSHIP DAN BANK SIZE TERHADAP PROFITABILITAS BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Syarif, Firman; Zebua, Yolanda Yosephine
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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This research is aimed to investigate the effect of board composition which consists of commissioners and independent commissioners, management ownership, and bank size on bank profitability in banking companies listed in Indonesia Stock Exchange (IDX) during the period of study 2011-2014. Â Â Â Â Â Â Â Â Â Â Â Â Â Â This research is a hypothesis testing research. The population of this research is all of the banking companies listed in Indonesia Stock Exchange (IDX) during the period of 2011-2014. The sampling method used is purposive sampling. The data used is secondary data and obtained from the Indonesia Stock Exchange (IDX) website. The research variables consists of bank profitability as dependent variable which is measured by Return On Asset (ROA). Independent variables are board composition, management ownership and bank size. Board composition consists of commissioners and independent commissioners. Commissioners is measured by total member of board of commissioners and independent commissioners is measured by total member of independent commissioners divided by total member of boardÂ of commissioners. Management ownership is measured by total stock of management ownership divided by all the total stock of company. Bank size is measured by logaritma natural of total asset from each banking companies. The analysis technique is multiple linear regression.Â Â Â Â Â Â Â Â Â Â Â Â Â Â The result show that partially variables of commissioners, independent commissioners and management ownership has no effect to the bank profitability in banking companies, while bank size has effect to the bank profitability in banking companies. Simultaneously, the results show that the variables of commissioners, independent commissioners, management ownership and bank size has influenced to the bank profitability in banking companies.

Studi Karakteristik Fondasi Pelat Tipis Dengan Pengaku Tiang “+” Pada Tanah Granuler Melalui Uji Eksperimen Dan Analisis Pemodelan Menggunakan Software Abaqus Syarif, Firman; Adi, Agus Darmawan; Saputra, Ashar
JURNAL SAINTIS Vol 17 No 2 (2017)
Publisher : UIR Press

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[EN] The amount of damage that happened in Indonesian road is the impact of high traffic load exceeds the carrying capacity of the pavement. To reduce the problems that occur on the pavement the good systems of pavement are built, various studies conducted to produce a creative innovation in order to evaluate and improve the performance of the pavement system. this study has developed a new system of foundation with pile "+" to make the connection between plate and minipile (joint) becomes better. In this study, three models of foundation will be tested by loading test (following ASTM D 114 381 and ASTM D 3689 Pile Under static axial compressive load) to observe and analyze the behavior of the foundation model by loading centric and eccentric. In addition to laboratory tests this research also modeling analysis with Abaqus software to observe and analyze the behavior of the foundation model in terms of deformation and settlement. The results showed the distances between pile and pile provides a significant contribution in reducing the settlement in the foundation when given a maximum load of 20 kN, where is the foundation 1 had short distance between the other foundation the deformation and settlement is the smallest. The length of pile also give significant contribution to reduce the settlement like in foundation 3 that have 20 cm length of the pile have settlement and deformatioan smaller than the foundation 2 that have 10 cm length of the pile

Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019 Syarif, Firman; Qorib, Ahmad; Siregar, Saparuddin; Muda, Iskandar
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36717

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange from 2013-2019 using secondary data.Â A saturated data analysis is used in this research.Â The sample is all Sharia banking companies as many as 12 companies. The results show that Institutional Ownership, Managerial Ownership, Individual Ownership, Foreign Ownership, and the Board of Commissioners have an effect on Earnings Management. Meanwhile, State Ownership, Family Ownership, Public Ownership, Public Accountants, Audit Committee, and Board of Directors have no effect on Earnings Management. Simultaneously all independent variables have an effect on Earnings Management.Â Given their findings, the authors propose thatÂ theÂ practical implication of this research is that earnings management does not occur much in Islamic banks listed on the IndonesianÂ StockÂ ExchangeÂ Earnings Management in the study of Islamic Business Ethics is in the form of deliberate fraud or fraud to achieve certain interests and its nature is not for the benefit of the people or society so it is not allowed because it will have an impact on the survival of the company. But interests that are in a precarious condition that endanger the interests of the public or the state, such as a pandemic outbreak, are allowed because the country is experiencing an economic downturn.

PERKEMBANGAN AKUNTANSI SUMBER DAYA MANUSIA DI DUNIA INTERNASIONAL fina fadilah siregar; Firman Syarif
Jurnal Akuntansiku Vol 1, No 1 (2013)
Publisher : Fakultas Ekonomi Universitas Sumatera Utara

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ABSTRACT Rumusan masalah dalam penelitian ini adalah bagaimana perkembangan akuntansi sumber daya manusia di dunia internasional. Tujuan penelitian ini adalah untuk mengetahui perkembangan akuntansi sumber daya manusia di dunia internasional. Jenis penelitian ini adalah penelitian kualitatif yang tidak bersifat menguji hipotesis, melainkan dimaksudkan untuk mendapatkan pengertian yang lebih mendalam mengenai berbagai variabel atau bersifat mendeskripsikan keadaan masa lampau atau fenomena yang sedang terjadi saat ini. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Penelitian ini dilakukan dengan menganalisis data-data yang dikumpulkan terlebih dahulu oleh penulis, yaitu dari studi literatur, jurnal, buku teks, internet, serta berbagai sumber yang berhubungan lainnya. Teknik analisis yang digunakan penlis dalam penelitian ini adalah metode deskriptif kualitatif, yaitu metode yang dilakukan dengan cara mengumpulkan data, menyusun dan mendeskripsikan sehingga diperoleh hasil berupa gambaran yang jelas tentang perkembangan akuntansi sumber daya manusia di dunia internasional. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan dalam pengungkapan informasi akuntansi sumber daya manusia antarnegara dan penyediaan akuntansi serta wawasan profesional keuangan di wilayah informasi akuntansi sumber daya manusia yang dibutuhkan untuk fokus pada masing-masing negara.

STUDI EKSPERIMENTAL PENAMBAHAN ZAT ADDITIF MASTERSURE 1007 TERHADAP KUAT TEKAN BETON SILINDER FC'30: STUDI EKSPERIMENTAL PENAMBAHAN ZAT ADDITIF MASTERSURE 1007 TERHADAP KUAT TEKAN BETON SILINDER FC'30 Kurniawan*, Mahadi; Ahmadi, Heri; Syarif, Firman; Hartati Dewi, Sri; Rachmat Setiawan, Panji; Kahrywal, Kahrywal
JURNAL TEKNIK Vol. 17 No. 2 (2023): Edisi Oktober 2023
Publisher : JURNAL TEKNIK UNILAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/teknik.v17i2.12231

ABSTRAK Beton adalah campuran antara semen portland atau semen hidrolis lainnya, agregat halus, agregat kasar dan air dengan atau tanpa bahan tambahan, membentuk massa padat, kuat, dan stabil. Dalam proses pembuatan beton yang mempunyai jarak pengecoran yang jauh dan membutuhkan waktu lama pada saat pengecoran maka diperlukan suatu bahan tambah kimia pada campuran beton salah satunya zat additif Mastersure 1007. Bahan tambah ini dapat berfungsi memperlambat proses pengikatan beton, menaikkan nilai slump, mengurangi pemakaian air, dan meningkatkan kuat tekan beton dalam satu waktu. Penelitian ini menggunakan sampel silinder. Persentase bahan tambah Mastersure 1007 yang digunakan ada 4 varian yaitu 0%, 0.8%, 1% dan 1.2% dari total berat semen. Metode yang digunakan untuk pehitungan campuran beton (mix design) berdasarkan SNI 03-2834-2000. Pengujian dilakukan pada umur 3 hari, 7 hari dan 28 hari. Penelitian dilakukan dengan bahan tambah Mastersure 1007 dengan dosis 0%, 0,8%; 1%; 1,2% dari total berat semen, apakah dapat menahan nilai slump pada beberapa waktu pengadukan dan peningkatan kuat tekan pada dosis 0%; 0,8%; 1%; dan 1,2%. Dari hasil pengujian slump yang telah dilakukan ternyata semakin besar dosis bahan tambah Mastersure 1007 nilai slump yang didapat semakin rendah. Hal ini terjadi akibat reaksi retarder yang terkandung di dalam bahan tambah pada semen tidak bereaksi secara maksimal pada dosis tinggi. Dari hasil pengujian beton yang telah dilakukan, proses pembentukan beton pada umur 3 hari lebih cepat dari pada beton dengan umur 7 hari dan 28 hari. Hasil kuat tekan beton dari penambahan Mastersure 1007 semakin besar dosis bahan tambah yang di tambahkan maka semakin tinggi nilai kuat tekan yang diperoleh. Tetapi pada umur pengujian 7 hari diperoleh hasil yang tidak stabil. Hasil yang diperoleh tersebut membuktikan bahwa kuat tekan beton dengan penambahan Mastersure 1007 pada dosis yang tinggi akan menurunkan nilai slump pada beton sedangkan untuk dosis yang semakin tinggi maka kuat tekan akan semakin meningkat. Kata Kunci: Beton, Mastersure 1007, kuat tekan, beton silinder, slump

Pemanfaatan Limbah Sayur Sebagai Agen Dalam Pembuatan Beton Pulih Mandiri: Utilization of Vegetable Waste as an Agent in Self Healing Concrete Harmiyati; Syarif, Firman; Mildawati, Roza; Hasyim, Nanda; Iswanto
JURNAL SAINTIS Vol. 23 No. 02 (2023)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2023.vol23(02).11477

[ID] Beton merupakan bahan kontruksi yang terdiri dari campuran material seperti semen, agregat dan air serta bahan tambahan lainnya (additive). Saat ini penggunaan beton semakain meningkat karena beton merupakan bahan kontruksi yang memiliki beberapa kelebihan, seperti mudah dalam proses pengerjaannya dan harga material penyusunnya relatif murah serta mudah didapatkan. Tujuan penelitian ini untuk mengetahui perubahan pada fisik beton menggunakan campuran ekstrak limbah sayuran dan menganalisa pengaruh faktor nilai slump 10-30 terhadap nilai kuat tekan beton pada mutu beton self healing dengan metode yang digunakan untuk menghitung campuran beton (Mix Design) berdasarkan SNI 03-2834-2000. Hasil nilai slump pada penelitian self healing concrete dengan nilai slump 10-30 mm pada beton varian ekstrak limbah sayuran 0% dan 3% memenuhi standar yaitu 20mm dan 30mm. Sedangkan pada varian 5%, 7% dan 9% tidak memenuhi standar yaitu 140mm, 220mm dan 200mm. Hasil kuat tekan beton pada perendaman umur 28 hari pada pengadukan pertama dengan varian 0%, 3%, 5%, 7% dan 9% mengalami penurunan berturut-turut dari 37,40 Mpa, 28,76 Mpa, 25,01 Mpa, 20,30 Mpa, dan 20,14 Mpa. Untuk pengadukan kedua pada varian 0%, 3% dan 5% mengalami penurunan dari varian 0% yaitu 37,40 Mpa, 29,15 Mpa dan 22,15 Mpa, sedangkan varian 7% mengalami kenaikan yaitu 23,26 Mpa dan varian 9% mengalami penurunan yaitu 18,79 Mpa. Penglihatan secara visual pada beton yang diretakkan pada varian 3% dan 5% mengalami pemulihan di hari ke 14 dan hari ke 21, tetapi tidak dapat memulihkan retakan sepenuhnya pada beton. Sedangkan pada varian 7% dan 9% dapat memulihkan di hari ke 14 dan hari ke 10 hampir pulih sepenuhnya. Kata Kunci: Beton, Self Healing Concrete, Ekstrak Limbah Sayuran, Kuat Tekan, Nilai Slump. [EN] Concrete is a construction material consisting of a mixture of materials such as cement, aggregate and water as well as other additives. Currently the use of concrete is increasing because concrete is a construction material that has several advantages, such as being easy to process and the price of the material being made is relatively cheap and easy to obtain. The purpose of this study is to determine changes in the physical concrete and analyze the effect of the slump value of 10-30 on the value of the compressive strength of concrete on the quality of self-healing concrete with the method used to calculate the concrete mix (Mix Design) based on SNI 03-2834- 2000. The results of the slump value in the self-healing concrete study with a slump value of 10-30 mm on the 0% and 3% vegetable waste extract variant concrete met the standards, namely 20mm and 30mm. While the 5%, 7% and 9% variants do not meet the standards, namely 140mm, 220mm and 200mm. The results of the compressive strength of concrete at 28 days of immersion in the first mixing with variants of 0%, 3%, 5%, 7% and 9% decreased from 37,40 Mpa, 28,76 Mpa, 25,01 Mpa, 20,30 Mpa and 20,14 Mpa. For the second mixing the 0%, 3% and 5% variants experienced a decrease from the 0% variant, namely 37,40 Mpa, 29,15 Mpa and 22,15 Mpa, while the 7% variant experienced an increase of 23,26 Mpa and variant 9% experienced a decrease of 18,79 Mpa. Visually the cracked concrete in the 3% and 5% variants recoveredon day 14 and day 21, but could not fully restore the cracks in the concrete. Whilethe 7% and 9% variants can recover on day 14 and day 10 almost fully recovered. Keywords: Concrete, Self Healing Concrete, Vegetable Waste Extract, Compressive Strength, slump value.

Studi Karakteristik Fondasi Pelat Tipis Dengan Pengaku Tiang “+” Pada Tanah Granuler Melalui Uji Eksperimen Dan Analisis Pemodelan Menggunakan Software Abaqus: Study of Characteristics of Thin Plate Foundation with Stiffener "+" in Granular Soil through Experimental Test and Analysis Modeling Using Abaqus Software Syarif, Firman; Adi, Agus Darmawan; Saputra, Ashar
JURNAL SAINTIS Vol. 17 No. 2 (2017)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1271.702 KB)

[EN] The amount of damage that happened in Indonesian road is the impact of high traffic load exceeds the carrying capacity of the pavement. To reduce the problems that occur on the pavement the good systems of pavement are built, various studies conducted to produce a creative innovation in order to evaluate and improve the performance of the pavement system. this study has developed a new system of foundation with pile "+" to make the connection between plate and minipile (joint) becomes better. In this study, three models of foundation will be tested by loading test (following ASTM D 114 381 and ASTM D 3689 Pile Under static axial compressive load) to observe and analyze the behavior of the foundation model by loading centric and eccentric. In addition to laboratory tests this research also modeling analysis with Abaqus software to observe and analyze the behavior of the foundation model in terms of deformation and settlement. The results showed the distances between pile and pile provides a significant contribution in reducing the settlement in the foundation when given a maximum load of 20 kN, where is the foundation 1 had short distance between the other foundation the deformation and settlement is the smallest. The length of pile also give significant contribution to reduce the settlement like in foundation 3 that have 20 cm length of the pile have settlement and deformatioan smaller than the foundation 2 that have 10 cm length of the pile

SAYANGI MATA DI ERA DIGITAL: PROGRAM PENGABDIAN KEPADA MASYARAKAT UNTUK PENCEGAHAN GANGGUAN PENGLIHATAN DI SMK JAKARTA TIMUR 1 Fitri Yati; Atti Kartikawati; Suci Haryanti; Firman Syarif; Sahel, Sahel
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Era digital telah mengubah pola hidup masyarakat, khususnya dalam penggunaan perangkat elektronik yang berdampak pada kesehatan mata. Program Pengabdian Kepada Masyarakat (PKM) "Sayangi Mata di Era Digital" dilaksanakan di SMK Jakarta Timur 1 pada tanggal 26 Februari 2025 dengan melibatkan 341 peserta yang terdiri dari siswa, guru, dan staff sekolah. Kegiatan ini bertujuan untuk memberikan edukasi tentang kesehatan mata di era digital dan melakukan pemeriksaan refraksi untuk deteksi dini gangguan penglihatan. Metode yang digunakan meliputi penyuluhan, pemeriksaan mata langsung, dan pemberian bantuan alat koreksi penglihatan. Hasil menunjukkan bahwa 83,33% guru dan staff memerlukan alat bantu penglihatan, sementara persentase terendah terdapat pada siswa jurusan pemasaran (25%). Program ini memberikan kontribusi signifikan dalam meningkatkan kesadaran masyarakat sekolah tentang pentingnya menjaga kesehatan mata di era digital.

Analisis Struktur Kolom Pendek Dengan Pendekatan Probabilitas Menggunakan Kombinasi Pembebanan Statik dan Dinamik: Short Column Structure Analysis with Probability Approach Using Combination Loading Static and Dynamic Sahril, Madian; Kurniawan, Mahadi; Sapitri; Syarif, Firman
JURNAL SAINTIS Vol. 22 No. 02 (2022)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2022.vol22(02).9392

[ID] Salah satu gedung perkuliahan dan auditorium 3 lantai di Pekanbaru mempunyai struktur bangunan yang cukup unik, dimana kolom dasar atau basemen memilik tinggi yang lebih pendek dari diatasnya. Kolom ini disebut dengan kolom pendek, dimana dengan struktur seperti itu dapat menimbulkan resiko kegagalan struktur pada kolom pendek tersebut. Dengan struktur kolom pendek tersebut besar kemungkinan menimbulkan resiko terjadi guling pada struktur kolom. Sehingga, penelitian ini bertujuan untuk mengetahui besarnya probabilitas kegagalan serta keandalan struktur kolom pendek tersebut.Pada penelitian ini probabilitas kegagalan bangunan dihitung menggunakan metode distribusi normal (Gaussian). Perhitungan distribusi normal menggunakan gaya aksial kolom pendek sebagai variabel untuk menghitung probabilitas. Gaya aksial ini didapatkan dari kombinasi pembebanan sesuai dengan SNI 1926-2019 dan dihitung dengan bantuan software ETABS 2016. Hasil dari probabilitas dihitung berdasarkan variasi beban dari 20 ton sampai 220 ton dengan interval 40. Hasil perhitungan distribusi normal didapatkan nilai probabilitas masing-masing variasi beban ialah 20 ton sebesar 13.6%, beban 60 ton sebesar 27.4%, beban 100 ton sebesar 50%, beban 140 ton sebesar 69.1%, beban 180 ton sebesar 86.4%, dan beban 220 ton sebesar 95.5%. Adapaun nilai keandalan masing-masing variasi beban ialah 20 ton 86.4%, beban 60 ton 72.6%, beban 100 ton 50%, beban 140 ton 30.9%, beban 180 ton 30.9%, beban 220 ton 4.5%. Berdasarkan batas risiko gempa 10-2 didapatkan hasil sebesar ≤ 65.72 ton, beban yang digunakan sebagai perencanaan ialah beban ≤ 60 ton dengan probabilitas keruntuhan sebesar 27,4% dan keandalan 72,6%. [EN] One of the lecture buildings and a 3-story auditorium in Pekanbaru has a quite unique building structure, where the base column or basement has a shorter height than above. This column is called a short column, where with such a structure there can be a risk of structural failure in the short column. With such a short column structure, it is likely that there will be a risk of overturning in the column structure. Thus, this study aims to determine the probability of failure and the reliability of the short column structure. In this study the probability of building failure is calculated using the normal distribution method (Gaussian). The calculation of the normal distribution uses the short column axial force as a variable to calculate the probability. This axial force is obtained from a combination of loading in accordance with SNI 1926-2019 and calculated with the help of the ETABS 2016 software. The results of the probability are calculated based on load variations from 20 tons to 220 tons with intervals of 40. The results of the normal distribution calculation show that the probability value of each load variation is 20 tons by 13.6%, 60 tons at 27.4%, 100 tons at 50%, 140 tons at 69.1%, 180 tons at 86.4%, and 220 tons at load. tons of 95.5%. The reliability values for each load variation are 20 tons 86.4%, 60 tons 72.6% load, 50 tons load 50 percent, 140 tons load 30.9%, 180 tons load 30.9%, load 220 tons 4.5%. Based on the 10-2 earthquake risk limit, the result is 65.72 tons, the load used as a design is a load of 60 tons with a probability of collapse of 27.4% and reliability of 72.6%.

Optimization of Accelerometer Sensor Location In Arch Bridge Monitoring System Using The Sensor Elimination Using Capital Assurance Criterion (SEAMAC) Method Ritonga, Qonita; Kurniawan, Mahadi; Syarif, Firman; Rachmat Setiawan, Panji; Ahmadi , Heri; Raveena Putri, Citra; Oktavia, Ferly
JURNAL SAINTIS Vol. 25 No. 01 (2025)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2025.vol25(01).18997

In developing countries such as Indonesia, various fields of construction are currently being actively developed, especially bridge construction. Damage to the bridge structure itself requires very large repair costs. Currently, a monitoring system is being introduced to assess the condition of structures against dynamic loads, namely SHMS (Structural Health Monitoring System). The research aims to determine Finite Element Modeling, the optimal location, and several accelerometer sensors. To determine the condition of the arch bridge structure, it is necessary to detect damage through the results of the structural response recorded via the accelerometer sensor. In identifying the optimum number and location of sensors, the method used in this research is SEAMAC (Sensor Elimination Using Modal Assurance Criterion). Where this method is an algorithm method that performs an elimination on the sensor. The optimal placement of accelerometer sensors is determined using the Sensor Elimination Using Modal Assurance Criterion (SEAMAC) method, focusing on the floor plate and the bridge arch frame. Proper sensor placement is crucial as it yields important location data essential for identifying the modal characteristics of the bridge structure. In total, 16 accelerometer sensor locations were identified, with 8 sensors designated for both the floor plate and the arch frame.

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