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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) TEKNIK Nurse Media Journal of Nursing Jurnal Teknik ITS Jurnal Teknik Lingkungan Suhuf Edukasia Islamika Wahana Islamika: Jurnal Studi Keislaman Jurnal Serambi Engineering EduTeach: Jurnal Edukasi dan Teknologi Pembelajaran Tamaddun : Jurnal Pendidikan dan Pemikiran Keagamaan Profit: Jurnal Manajemen, Bisnis dan Akuntansi IHSAN : Jurnal Pendidikan Islam INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management La-Tahzan: Jurnal Pendidikan Islam Jurnal Ilmiah Akuntansi Edukasia Islamika: Jurnal Pendidikan Islam
Badrus Zaman
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Efektivitas dan Kontribusi Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap PAD Kabupaten dan Kota di Jawa Timur Barep Setiaji; Badrus Zaman; Linawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.666

Abstract

Abstract : This research is motivated by the problem of Realization of Separated Regional Management Wealth Results (RSRMWR) in East Java which has experienced fluctuations over the last three year period. Because the decline could result from less than optimal management of the business entity, it is estimated that the Regional Owned Enterprises (ROE) sector will become a business entity that always suffers losses and burdens the Regional Revenue and Expenditure Budget (RREB). It is expected to contribute to Regional Original Income (ROI), but in the field more grants flow from the RREB to ROE, while a small share of profits from ROE is set aside for ROI. The research aims to determine and analyze the effectiveness and contribution of RSRMWR to ROI. The research approach uses quantitative causality. The type of data used in this research is secondary data sourced from djpk.kemenkeu.go.id, the analysis method used is multiple linear regression analysis. The results of this research show that partially and simultaneously the effectiveness of RSRMWR and the contribution of RSRMWR do not have a significant effect on the ROI of Regencies and Cities in East Java in 2021-2023.  Abstrak : Penelitian ini dilatarbelakangi oleh permasalahan realisasi Hasil Kekayaan Pengelolaan Daerah Yang Dipisahkan (HPKDYD) di Jawa Timur yang mengalami fluktuasi selama periode tiga tahun terakhir. Sebab turun bisa dari pengelolaan badan usahanya kurang maksimal, diperkirakan sektor BUMD menjadi badan usaha yang selalu rugi serta membebani APBD. Diharapkan memberikan kontribusi untuk Pendapatan Asli Daerah (PAD) namun di lapangan lebih banyak hibah mengalir dari APBD untuk BUMD, sedangkan sedikit bagian laba dari BUMD yang disisihkan untuk PAD. Penelitian bertujuan untuk mengetahui dan menganalisis efektivitas dan kontribusi HPKDYD terhadap PAD. Pendekatan penelitian menggunakan kuantitatif kausalitas. Jenis data yang digunakan dalam penelitian ini data sekunder bersumber djpk.kemenkeu.go.id, metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan efektivitas HPKDYD dan kontribusi HPKDYD tidak berpengaruh signifikan terhadap PAD Kabupaten dan Kota di Jawa Timur tahun 2021-2023.
Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia) Moch. Ardan Al Mahdi Arifin; Erna Puspita; Badrus Zaman
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.671

Abstract

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV INAURA ANUGERAH Ibna Ridwanika Zahar; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rdkdcr32

Abstract

The study examined the impact of human resource competency, accounting information systems, and internal control on the quality of financial reports at CV Inaura Anugerah. To achieve this objective, the study employed a quantitative method with multiple linear regression analysis. A total of 54 participants participated in the study and were selected using a purposive sampling method. The study's findings indicate that, separately, human resource competency does not significantly influence the quality of financial reports. Conversely, SIA and internal control were shown to have a significant influence. Overall, all three aspects significantly impact the quality of financial reports. The uniqueness of the study is that the quality of financial reports is more influenced by the optimal performance of SIA and internal control implemented, compared to human resource competency. These findings lead the company to seek ways to improve the quality of the financial reports it produces
PENGARUH SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA CV. INAURA ANUGERAH Nurul Khoiriyah; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5pyj4j35

Abstract

Companies are required to enhance efficiency and competitiveness amid rapid technological advancements and intense business competition. Employee performance is a strategic factor that significantly determines a company’s success. This study aims to examine the influence of the accounting information system (AIS), work motivation, and human resource (HR) capacity on employee performance at CV Inaura Anugerah. The research applies a quantitative approach using survey techniques and multiple linear regression analysis via SPSS. The sample consists of 54 employees directly involved in operating the AIS, selected through purposive sampling.The t-test results show that AIS (sig. 0.000) and work motivation (sig. 0.016) have a significant effect on performance, while HR capacity (sig. 0.155) is not significant. The F-test result (sig. 0.000) indicates that the three variables simultaneously affect performance. The coefficient of determination (R²) of 0.398 reveals that 39.8% of the variation in employee performance can be explained by these variables. The research instruments are also proven to be valid and reliable.These findings highlight that effective implementation of accounting technology and strong work motivation play a vital role in improving employee performance. Therefore, it is recommended that the company enhance AIS integration and strengthen a structured motivation system to support sustainable performance improvement
Pengembangan Kurikulum Berbasis Karakter Islami di SMP Islam Nurul Fikri Boarding School Serang Banten Ulil Amri Mustaghfirin; Novita Aristawati Safitri; Diva Anif Nafiah; Elviena Wahyuningrum; Agumda Nur Akbar; Badrus Zaman
IHSAN : Jurnal Pendidikan Islam Vol. 2 No. 4 (2024): 2024
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/ihsan.v2i4.354

Abstract

SMP Islam Nurul Fikri Boarding School (NFBS) Serang, Banten merupakan salah satu sekolah unggulan yang dinilai berhasil melakukan pengembangan kurikulum. Penelitian ini bertujuan untuk mengkaji pengembangan kurikulum di SMP Islam NFBS Serang, Banten. Metode yang digunakan untuk melakukan penelitian ini adalah studi pustaka. Berdasarkan hasil penelitian ini, ditemukan bahwa pengembangan kurikulum di sekolah ini berusaha menggabungkan antara kurikulum nasional, kurikulum keislaman, dan kurikulum karakter. Dalam memadukan tiga jenis kurikulum tersebut, sekolah ini lebih memfokuskan pada pendidikan karakter islami sebagai bentuk rekontruksi sosial, tentunya tanpa mengabaikan aspek pendidikan lainnya. Pengembangan kurikulum di SMP Islam NFBS Serang, Banten telah memiliki tujuan pendidikan, pengalaman belajar, pengorganisasian pengalaman belajar, dan metode evaluasi yang tepat sehingga dapat disimpulkan bahwa pengembangan kurikulum di sekolah ini telah memenuhi teori pengembangan kurikulum Ralph Tyler.
Analisis Pengembangan Kurikulum Nasional dan Asrama Madrasah Aliyah Negeri Insan Cedekia Serpong Ramaditya Rizqiawan Al Achmad; Guntur Wicaksono; Wiji Ziila Pratna; Siti Mufidah; Devi Khoirunisa; Badrus Zaman
IHSAN : Jurnal Pendidikan Islam Vol. 2 No. 4 (2024): 2024
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/ihsan.v2i4.358

Abstract

Sistem pendidikan Indonesia sejak jaman dahulu terlihat statis dan belum ada perubahan yang signifikan. Kurikulum adalah subtansi yang seharusnya mendapat perhatian untuk dikembangkan. Penelitian ini bertujuan untuk menganalisis perkembangan kurikulum yang kolaboratif pada MAN Insan Cendikia serpong. Penelitian ini menggunakan metode studi literatur, teknik yang menekankan pada kajian studi pustaka. Penelitian menunjukkan kurikulum MAN Insan Cendikia Serpong diterapkan dengan mengintegrasi kurikulum nasional dan kurikulum asrama. Menggunakan moder Tyler, analisis ini mengidentifikasi pada kurikulum nasional, tujuan pembelajaran, pengalaman, dan evaluasi yang ditekankan pada ilmu pengetahuan yang sistematis untuk mencapai tujuan. Kurikulum asrama mendukung perkembangan peserta didik pada perkembangan karakter dan keagamaan secara holistik. Penilaian seluruhnya mencakup pada aspek afektif, kognitif, dan psikomotorik secara rinci, dengan pendekatan integratif antara ilmu pengetahuan dan agama, serta penggunaan tiga bahasa dalam interaksi sehari-hari.
Tinjauan Metode Active Learning Dalam Pembelajaran Pendidikan Agama Islam Nafiah, Diva Anif; Falya Hamidah; Siti Mufidah; Salmaa Rihhadatul ‘Aisy; Badrus Zaman
IHSAN : Jurnal Pendidikan Islam Vol. 2 No. 4 (2024): 2024
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/ihsan.v2i4.363

Abstract

Pendidikan agama Islam (PAI) memainkan peran penting dalam pembelajaran di sekolah-sekolah umum dan madrasah. Tujuan dari penelitian ini adalah untuk mengeksplorasi penerapan pendekatan pembelajaran aktif (active learning) dalam PAI, serta dampaknya terhadap keterlibatan dan pemahaman siswa. Metode yang digunakan dalam penelitian ini adalah studi Pustaka (library research), pengumpulan data dilakukan dengan mencari, mengumpulkan, dan merekontruksi informasi dari berbagai sumber yang relevan, seperti buku, jurnal ilmiah, serta hasil-hasil penelitian terdahulu yang sudah dipublikasikan, yang secara khusus mengkaji berbagai metode active learning seperti role playing, experiential learning, dan dialog tanya jawab. Hasil penelitian menunjukkan bahwa penerapan active learning dapat meningkatkan partisipasi siswa, pemahaman konsep, serta sikap sosial mereka. Meskipun terdapat tantangan dalam implementasi, seperti perbedaan kemampuan siswa dan kesiapan guru, pendekatan ini berhasil menciptakan lingkungan belajar yang dinamis dan interaktif. Active learning dalam PAI tidak hanya berfokus pada transfer pengetahuan, tetapi juga pada pengembangan keterampilan berpikir kritis dan penerapan nilai-nilai agama dalam kehidupan sehari-hari.
Analisis DER, EPS, ROA, ROE, dan NPM Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bei Tahun 2019-2023 Astriana Dewi; Badrus Zaman; Diah Nurdiwaty
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2417

Abstract

The research was conducted to determine the influence of Debt to Equity Ratio, Earning Per Share, Ratio on Asset, Ratio on Equity, Net Profit Margin, on the share prices of Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2023.The population in this study are all financial reports of manufacturing companies in the food and beverage sub-sector for 2019-2023 which were published on the website www idx.co.id. The research sample was taken based on a purposive sampling technique. In this study, the research samples were 35 financial reports. Data analysis uses multiple linear regression analysis.The research results show that partially the DER variable has a significant effect on stock prices with a significance value of 0.05 < 0.020. The EPS variable has no significant effect on share prices with a significance value of 0.05 > 0.973. The ROA variable has no significant effect on share prices with a significance value of 0.05 > 0.904. The ROE variable has a significant effect on share prices with a significance value of 0.05 < 0.000. Simultaneously the variables DER, EPS, ROA, ROE, and NPM have a significant effect on share prices, this can be seen from the probability value of 0.000 or the probability value <0.05. With a simultaneous coefficient of determination of 57.1%.
OPTIMIZING ORGANIZATIONAL CAPABILITIES THROUGH THE INTEGRATION OF STRATEGIC MANAGEMENT AND HUMAN RESOURCE PERFORMANCE Dahlia Amelia; Yenny Dwi Artini; Gina Novianti Rahayu; Hery Purnomo; Badrus Zaman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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

Abstract

Optimizing organizational capabilities by integrating strategic management and human resource performance is paramount in contemporary organizational dynamics. This study delves into the synergistic relationship between strategic management strategies and human resource performance to enhance organizational effectiveness. The research explores the contextual factors influencing this integration and assesses its impact on operational efficiency, innovation, and customer relations. Through a comprehensive literature review and analysis, the study identifies critical influencing factors, including leadership practices, organizational culture, management information systems, and skill development. The findings underscore the transformative potential of aligning strategic goals with human resource practices, fostering a culture of collaboration, and leveraging technological infrastructure. The implications of this integrated approach are discussed in the context of practical organizational management, offering valuable insights for leaders and practitioners navigating the complexities of the modern business landscape.
Co-Authors Aditya Putra Mahardhika admin admin Agumda Nur Akbar Andy Kurniawan Astriana Dewi Barep Setiaji Chandra Intan Berliana Dahlia Amelia Devi khoirunisa Diah Nurdiwaty Diah Pratiwi Diva Anif Nafiah Edi Winarko Elviena Wahyuningrum Evelyne Hanaseta Falya Hamidah Gaidha Lutfi Fadzilatunnisa Gina Novianti Rahayu GUNTUR WICAKSONO Hery Purnomo Ibna Ridwanika Zahar Ika Bagus Priyambada Ilmilia Nurul Khasanah Islamiyah Nur Hidayati Jahruddin Jahruddin Linawati Lintang Tyas Perdana Lucky Andoyo M. Arief Budihardjo Mareta Selvia Riswahyuning Moch. Ardan Al Mahdi Arifin Mochtar Hadiwidodo Muhammad Zaki Firman Ilhami Nafiah, Diva Anif Novita Aristawati Safitri Nurul Khoiriyah Puspita, Erna Ramaditya Rizqiawan Al Achmad Risna Widya Rachmanila Salmaa Rihhadatul ‘Aisy Sardono Sarwito Sari Sudarmiati Siti Mufidah Sri Sumiyati Syafrudin Syafrudin Ulil Amri Mustaghfirin Wiji Ziila Pratna Yenny Dwi Artini