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PENGARUH PEMBIAYAAN BERBASIS UTANG TERHADAP PROFITABILITAS PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE Khusnatussalwa, Naela; Tohari, Amin; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qd71nb12

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh pembiayaan berbasis utang (DER, DAR, dan ICR) terhadap profitabilitas bisnis di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga 2024.  Metode deskriptif kuantitatif digunakan.  Kebaruan pada penelitian ini terletak pada analisis pengaruh pembiayaan berbasis utang terhadap profitabilitas perusahaan properti dan real estate dengan data terkini dan konteks pasar 2024-2025.  Studi ini menggunakan variabel independen dan dependen. Analisis dilakukan dengan menggunakan uji asumsi klasik, regresi linear berganda, koefisien determinasi, dan uji hipotesis, semua yang dibantu oleh program statistik IBM SPSS. Fokus penelitian ini adalah periode pasca-pandemi terbaru (2022–2024), yang mengubah pengakuan pendapatan properti dan memasukkan variabel baru Interest Coverage Ratio (ICR) yang belum banyak diteliti sebelumnya. Hasil yang diperoleh menunjukkan bahwa rasio utang ke aset, rasio utang ke ekuitas, dan rasio lindung nilai mempengaruhi profitabilitas industri real estate dan properti secara parsial dan penuh
Pengaruh Pajak Daerah, Retribusi Daerah, Dan Pendapatan Asli Daerah Terhadap Belanja Modal Pada Kota Dan Kabupaten Di Provinsi Kalimantan Timur Tahun 2019-2023 Aditya, Azizah Putri; Solikah, Mar’atus; Zaman, Badrus
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.715

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies, and Locally Generated Revenue (PAD) on Capital Expenditures in city/regency governments in East Kalimantan Province during the 2020–2023 period. The study is motivated by a mismatch between the increasing trend of PAD and the suboptimal allocation of Capital Expenditures, even though capital expenditure is a crucial component in infrastructure development and improving community welfare under regional autonomy. A quantitative associative approach was employed using multiple linear regression analysis. The data were obtained from the Regional Budget (APBD). The analysis included classical assumption tests (normality, multicollinearity, and heteroscedasticity), t-tests, F-tests, and the coefficient of determination (R²). The results show that partially, Regional Taxes and PAD significantly affect Capital Expenditures, while Regional Levies do not have a significant effect. However, simultaneously, all three variables significantly influence Capital Expenditures, with an R² value of 47.6%. These findings highlight the importance of optimizing PAD, particularly from the tax sector, to support productive and sustainable capital expenditures.The study concludes that strengthening regional fiscal independence through PAD optimization, along with enhancing transparency and public participation in financial management, is essential for supporting capital expenditure allocation aimed at development and public service improvement.
Pengaruh Pertumbuhan Laba Perusahaan Asuransi yang Terdaftar di BEI Periode 2020-2023 terhadap Pendapatan Premi, Pembayaran Klaim, Risk Based Capital, dan Hasil Investasi Novitasari, Nindy Irja; Zaman, Badrus; Widiati, Hestin Sri
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3680

Abstract

The purpose of this study is to identify the variables that affect profit growth. Profit growth is the study's dependent variable, and premium income, claim payments, risk-based capital, and investment returns are its independent variables. Information was gathered from insurance firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange. Ten businesses that satisfied specific requirements made up the study's sample. To get a complete picture of the link between one variable and another, multiple linear regression analysis was employed as the study approach, with a 5% confidence level. The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a somewhat significant impact on Profit Growth, according to the partial test results. The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a substantial impact on Profit Growth at the same time, according to the results of the simultaneous test. It is anticipated that other businesses listed on the BEI will use the study's findings as a guide to focus more on financial ratios in order to boost their profits.
Pengembangan Evaluasi Pembelajaran Bahasa Arab Berbasis Penilaian Autentik Madrasah Tsanawiyah Miftahul Huda Madura Fitriani, Namiyah; Zaman, Badrus; Imron, Mohammad
Tarunaedu: Journal of Education and Learning Vol. 3 No. 2 (2025): September
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/tarunaedu.v3i2.629

Abstract

This study aims to describe the implementation of authentic assessment in Arabic language learning at MTs Miftahul Huda Madura. Using a qualitative approach with a case study method, this research involved Arabic teachers and students as participants selected through purposive sampling techniques. Data were collected through participatory observation, in-depth interviews, and documentation studies of syllabi, lesson plans, and assessment instruments. Data analysis followed the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that authentic assessment implementation covers three competency aspects: cognitive (using short- answer and essay tests), affective (through peer assessment and student journals), and psychomotor (using project and practice assessments). Supporting factors include enjoyable learning activities, availability of teaching aids, teacher and student readiness, and adequate time allocation. Meanwhile, inhibiting factors include student discipline issues, low Arabic language proficiency, and difficulties in reading and comprehending Arabic texts. This study provides an empirical model for implementing authentic assessment in madrasah contexts and offers practical recommendations for developing more holistic Arabic language learning evaluation systems.
Peran Harga, Fasilitas dan Pelayanan terhadap Kepuasan Konsumen Hotel Lotus Garden & Resort Kediri Purnomo, Hery; Kusuma Hadi Soejoko, Dodi; Ratnanto, Sigit; Zaman, Badrus
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v6i2.1334

Abstract

The purpose of the study was to determine the significance of prices, facilities, and services partially and simultaneously to consumer satisfaction of Lotus Garden & Resort Kediri Hotel service users, after the Covid-19 pandemic. Consumer satisfaction indicators used are the provision of good service, speed of work, responsiveness, employees can diagnose quickly, and employees pay attention to consumer complaints. The research strategy is descriptive quantitative. Survey methodology was used in this study. All people who have used the services of Lotus Garden & Resort Hotels are a sample population. Forty individuals were selected by stratified random selection and a snowball sampling process. Multiple linear regression analysis is performed to analyze the data. Overall client satisfaction with hotel services was found to be 85 percent due to price, amenities, and service.
Internalization of Humanist-Religious Education in Child-Friendly Madrasahs in Indonesia Subqi, Imam; Hariyadi, Rahmat; Zaman, Badrus; Sutrisno, Sutrisno
Jurnal Tarbiyatuna Vol 13 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/tarbiyatuna.v13i2.7297

Abstract

The large number of violence cases in educational institutions by educators to students or by student to student as the result of the lack of sense of humanity makes education unfriendly. Therefore, an orientation in instilling humanist-religious education is needed. The objective of this study is to explore the internalization of humanist-religious education through planning, implementation, and evaluation of child-friendly madrasah (Islamic school). First, the planning of humanist-religious education internalization can be formulated in forms of socialization on children rights and protection, mapping of madrasah condition, preparation of related policies, and child-friendly madrasah team organization. Second, the process of humanist-religious education internalization can be done through customization and exemplary. Last, the evaluation components of humanist-religious education in child-friendly madrasah include context evaluation, inputs, process, and products. The result: this study can be used as the reference for madrasah policies.
Bahasa Inggris Bahasa Inggris Azzahra, Aurum; Zaman, Badrus; Susanto, Heru
Jurnal Penelitian Pendidikan IPA Vol 11 No 8 (2025): August
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i8.11792

Abstract

As a developing wastewater treatment system, constructed wetlands have increasingly been implemented in several regions due to their high purification efficiency and relatively low operational costs. This study aims to improve the quality of treated water from domestic Wastewater Treatment Plants (WWTP) through natural filtration methods based on sandy soil media that contain 70% soil and 30% sand and planted with Heliconia psittacorum and Napier grass (Pennisetum purpureum). The natural filtration such as constructed wetland were applied in open tanks, with varying retention times 2, 4, 6, 8 and 10 days to test treatment effectiveness, the wastewater quality was analyzed based on parameters including COD, BOD, TSS, ammonia, phosphate, nitrate, and pH. The results showed a significant reduction in pollutant concentrations, with the highest removal efficiency reaching for BOD 86.41%, COD at 86.54%, nitrate at 98.92%, phosphate at 97.86%, at 99.84% and TSS at 86.39% resulting in treated water that meets the domestic wastewater quality standards according to Government Regulation No. 22 of 2021 for class 3., enhancing nutrient uptake and supporting microbial activity within the filtration media. This method offers a cost-effective, environmentally friendly alternative for domestic wastewater treatment, suitable for application in areas with limited land availability and aiming for sustainable water management.
Co-Authors Aan Nurfahrudianto Abdulloh Fakih Abdulloh Fakih, Abdulloh Abid, Muhammad Fahri Ade Vita Aulia Aditya, Azizah Putri Ahmad Pabulo, Azfa Mutiara Airawaty, Diana Al Farizi, Mochammad Al-Ghotnini, Raid Aliami, Sri Alifian Sukma, Alifian Amin Tohari Anam, Insan Syariful Anas, M. Anas Andy Kurniawan, Andy Ariansyah, Mochamad Yunus Arlindasari, Putri Army Justitia Aryo Nugroho Asmawi, Muhammad Nurul Ihsan As’ari, Hasim Atmaranti, Salsabila Devina Azzahra, Aurum Badrus Zaman, Rahma Maulida Budiati, Khusnawati Alawi Nabilla Alya Nandicha, Fatimatuz Zahro, Bagaskara, Ardha Dewa Bagaskhara, Rezza Anferditya Bambang Agus Sumantri, Bambang Agus Bobby Rio Indriyantho Budi Prasetyo Samadikun, Budi Dedy Priyambodo Diah Nurdiwaty Endah Purwanti Eva Hariyanti Fairuz, Sayida Abqaria Faisol Faisol Faried Effendy Fauzi, Diah Ayu Septi Fauzi, Moh Farih Febriana, Lutfia Ariska Firdawati, Ery Fitriani, Namiyah Galih Hery Herlambang Hanin, Jihan Al Harianja, Ria Wenny Hariyadi, Rahmat Haryono Setiyo Huboyo Hasfiawan, Harsya Giras Heni Pujiastuti Herlambang, Galih Hery Heru Susanto Hery Purnomo Holyness Nurdin Singadimedja Indra Kharisma Raharjana Ira Puspitasari Ira Puspitasari Irawan, Hebi Kartono Kartono Khasanah, Ilmilia Nurul Khusnatussalwa, Naela Kusuma Hadi Soejoko, Dodi Kusuma, Fanesa Putra Adri Lilis Amalia Lilis Amalia, Lilis Linawati Linawati M. Najib Wafirur Rizqi Maulana, Elang Meilani, Anasya Dinda Mohammad Imron Mufiq, Mufiq Muhamad Kholil Mukhammad Ilham Nur Faizin Mukhammad Ilham Nur Faizin, Mukhammad Ilham Nur Munawaroh Munawaroh Mursyada, Ria Khasna Muzadi, Narul Hasyim Nayottami, Inten Bajra Novitasari, Nindy Irja Nugroho, Agung Nur Hasanah, Mudzakaroh Nur Solikin Nurandani Hardyanti Nurkhasnah, Siti Nurpanto, Nugroho Wisma Nurul Khasanah, Ilmilia Pangestu, Tito Pardamean Daulay Pradana, David Putra Ega Pramesthi, Rahajeng Diah Puji Astuti Puspitasari, Dila Oktariani Ramadani, Kurnia Rahma Retrialisca, Fitri Rifa’i, Hamzah Yusuf Rimuljo Hendradi Rino Sardanto Risky Aswi R, Risky Rofikoh, Vina Romadhony, Rahmad Irfan Roslinda Salim Saifudin, Nasrul Salsabila Devina Atmaranti Salsabila Roiqoh Samari Samari, Samari Sangadah, Imroatus Saputri, Adela Happy Setiawan, Enggal Setyorini, Rita Agus SIGIT PUJI WINARKO Sigit Ratnanto Silviana Silviana Sipahutar, Muhammad Agus Hanafi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Subagyo Subqi, Imam Sueni, Nurufaraai Sugeng Sugeng Sugiran Sugiran Sugiran Sugiran, Sugiran Susi Damayanti, Susi Sutrisno, Sutrisno Syafrudin Syafrudin Syah, Azriel Akbar Firman Tengku Riza Zarzani N Trinuraisi, M. Yuda Widiati, Hestin Sri Widiawati, Hestin Sri wijaya, mahananta Zanah, Umi Roikhatul Zhafiroh, Salma