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Aris Munandar
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Analisis Kinerja Keuangan Berdasarkan Metode Economic Value Added  (EVA) Pada PT. Xl Axiata Tbk. Irna Febryanti; Aris Munandar; Juwani Juwani
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 2 (2025): Oktober : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/38rzve14

Abstract

The Economic Value Added (EVA) method is very important in assessing financial performance comprehensively because it considers the cost of capital and measures the actual added value for shareholders. The purpose of this study is to determine financial performance based on the Economic Value Added (EVA) method at PT. Xl Axiata Tbk. This type of research is descriptive quantitative with a list of ratio tables as research instruments. The research population is for 18 years with a research sample for 10 years using the purposive sampling method. Data collection techniques use documentation and literature studies. Data analysis techniques use Economic Value Added analysis, descriptive analysis and t-test. The results of the study show that the financial performance of PT XL Axiata Tbk, based on the EVA method, is not optimal in creating sustainable economic added value. This is indicated by the EVA value which is always negative (EVA <0) every year.
Analisis Rasio Likuiditas Dan Solvabilitas Pada Alfamart Dan Indomaret Fani Mariska; Wulandari; Aris Munandar
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 2 (2025): Oktober : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kxyj7m87

Abstract

Financial performance reflects a company's position compared to other companies in the same industry, which is measured through annual returns by assessing a company's performance based on its financial statements. The purpose of this study is to determine and analyze the significant differences in the Current Ratio and Debt to Equity Ratio trends between Alfamart and Indomaret. This type of research is comparative by using a table list of ratio components as a research instrument. The population in this study is all Alfamart financial statements from 1989 to 2025, which is 36 years, and Indomaret since being listed on the IDX from 1988 to 2025, which is 37 years. The sample in this study is the financial statements of Alfamart and Indomaret for 5 years, namely from 2019 to 2023. The sampling technique used in this study is purposive sampling. Data collection techniques use documentation and literature studies, then data analysis techniques use descriptive tests, normality tests, and different tests. The results of the study show that there is a difference between Debt to equity at Alfamart and Indomaret while the Current Ratio does not have a significant difference.
Waswas in the quran: Insights and strategies for overcoming spiritual distractions Busari Afeez Babatunde; Ibnu Fitrianto; Aris Munandar; Nasih Muhammad
Amorti: Jurnal Studi Islam Interdisipliner Vol. 4 No. 3 Juli 2025: Amorti: Jurnal Studi Islam Interdisipliner
Publisher : Yayasan Azhar Amanaa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59944/amorti.v4i3.468

Abstract

The concept of waswas is a recurring theme in Islamic teachings, particularly in the Quran, where it is depicted as a subtle yet powerful tool used by Shaytan to mislead believers. This study explores the nature of waswas as described in the Quran, its psychological and spiritual implications, and the strategies prescribed in Islamic teachings to combat it. By analyzing key Quranic verses and interpretations from classical and contemporary scholars, this paper aims to provide a deeper understanding of waswas and its effects on faith, decision-making, and mental well-being. The study further highlights practical approaches, including supplications (du'a), remembrance of Allah (dhikr), and adherence to Islamic principles, to resist and overcome satanic whisperings. Ultimately, this research seeks to offer a comprehensive perspective on maintaining spiritual resilience in the face of these challenges. By understanding the nature of waswas and implementing Quranic guidance, believers can cultivate greater spiritual resilience and maintain focus in their religious and personal lives. This paper aims to equip readers with a deeper understanding of waswas and effective methods to combat it.
Pengaruh Return On Equity (ROE) Dan Debt To Equity Ratio (DER) Terhadap Pertumbuhan Laba Pada PT. Unilever Indonesia,Tbk Ragil Muhammad Taqwa; Aris Munandar
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.86

Abstract

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafisah Nurulrahmatiah; Aris Munandar
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1607

Abstract

Rapid industrial growth is often accompanied by increased energy consumption, material use, and greater environmental impact. Pollution issues and global demands for sustainable business encourage companies to implement more environmentally friendly and socially responsible business practices. This is done not only as a form of corporate social responsibility but also as a way to build a corporate image and thereby increase company value. This study aims to determine the effect of green accounting, CSR, and profitability on the value of basic material companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses associative analysis with a quantitative approach. The study population is all 22 basic material companies listed on the IDX. The sample size is 9 basic material companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling. Data collection techniques include documentation and literature review. This study used classical assumptions, multiple linear regression, correlation and determination coefficients, and t-tests or partial tests using SPSS version 23. Statistical test results indicate that CSR influences company value, while green accounting and profitability have no effect on the value of basic material companies listed on the IDX for the 2019-2023 period.
Peluang dan Tantangan Pendidikan Agama Islam dalam Membentuk Karakter Religius Siswa di SMPN Cipendeuy Bandung Barat Ari Abdul Kohar Rahmatullah; Sigit Ardiguna; Rizka Ratih; Aris Munandar
Jurnal Dirosah Islamiyah Vol. 7 No. 2 (2025): Jurnal Dirosah Islamiyah 
Publisher : Pascasarjana IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/jdi.v7i2.9456

Abstract

This research is motivated by the importance of Islamic Religious Education (PAI) in shaping the religious character of students at the junior high school level, particularly at SMP Cipeundeuy. However, its effectiveness is often hampered by the lack of parental involvement in accompanying and providing religious role models at home. This lack of parental participation results in low motivation and understanding of students toward PAI, thus requiring better synergy between school and family to improve learning outcomes and the formation of students’ religious character. The aim of this study is to identify the opportunities and challenges of PAI in shaping students’ religious character, as well as to analyze the roles of teachers and the school environment in supporting this process. A descriptive qualitative approach was used. Data were collected through in-depth interviews with PAI teachers and students, observation of the learning process and religious activities at school, as well as documentation of the curriculum and character development programs. Data analysis was conducted using reduction, presentation, and verification techniques to obtain a comprehensive picture of PAI implementation at SMP Cipeundeuy..The results indicate that relevant PAI materials and varied learning methods are significant opportunities for shaping students’ religious character. However, there are still challenges such as limited time, social environmental influences, and varying student motivation. Optimizing PAI learning and synergy between school, teachers, and the environment is expected to enhance the effectiveness of religious character formation among students at SMP Cipeundeuy.
Pengaruh Perputaran Kas, Non Performing Loan (NPL) dan BOPO terhadap Likuiditas pada Perusahaan Perbankan Swasta yang Terdaftar di Bei Indra Ramadhan; Nafisah Nurulrahmatiah; Aris Munandar
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 3 No. 4 (2025): ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v3i4.1644

Abstract

The Indonesian banking industry faces complex challenges in managing liquidity, particularly among national private banks. This research analyzes the effect of cash turnover, Non-Performing Loans (NPL), and Operational Costs to Operating Income (BOPO) on the liquidity of private banks listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Secondary data were collected from annual financial reports and analyzed using multiple linear regression. The results indicate that cash turnover, NPL, and BOPO have no significant impact, either partially or simultaneously, on liquidity. These findings suggest that bank liquidity is more strongly influenced by external factors such as monetary policy, macroeconomic conditions, and customer behavior. The study provides implications for bank management to develop adaptive liquidity management strategies based on macroeconomic analysis to maintain financial stability amid market dynamics.
PERAN PEMERINTAHAN GAMPONG DALAM PEMBENTUKAN QANUN GAMPONG BERDASARKAN QANUN KABUPATEN ACEH UTARA NOMOR 4 TAHUN 2009 TENTANG PEMERINTAHAN GAMPONG (Studi Kasus Gampong Cot Bada Kecamatan Langkahan Kabupaten Aceh Utara) Aris Munandar; Amrizal; Harun
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.20340

Abstract

Aparatur Gampong merupakan suatu lembaga resmi dalam pemerintahan gampong, gampong memiliki tugas dan kewenangan untuk mengatur dan mengurus masyarakatnya, Qanun Kabupaten Aceh Utara Nomor 4 Tahun 2009 memberikan kerangka hukum bagi Gampong dalam menjalankan fungsinya, termasuk dalam proses pembentukan Qanun Gampong. Penelitian ini bertujuan untuk untuk mengetahui peran pemerintahan gampong dalam pembentukan qanun gampong, memahami pentingnya pembentukan qanun gampong, serta mengetahui kendala dan upaya penyelesaian dalam pembentukan qanun gampong. Studi ini menggunakan metodologi kualitatif yang didasarkan pada kerangka hukum empiris, yang pada dasarnya merupakan bentuk penelitian hukum sosiologis. Pendekatan ini memfasilitasi pembuatan data deskriptif yang lengkap, yang berasal dari narasi tertulis dan wawancara langsung dengan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa di Gampong Cot Bada, pemerintahan gampong berperan dalam merumuskan kebijakan yang relevan. Qanun gampong memiliki peran krusial dalam menciptakan tata kelola pemerintahan yang lebih baik di tingkat gampong. Kendala yang dihadapi dalam pembentukan qanun gampong meliputi kurangnya pemahaman masyarakat dan aparat gampong tentang pentingnya qanun, keterbatasan sumber daya manusia dan anggaran, serta tantangan dalam menyelaraskan aspirasi masyarakat dengan kebijakan pemerintah. Upaya yang dapat dilakukan dalam menghadapi kendala adalah meningkatkan sosialisasi dan pendidikan hukum kepada masyarakat dan memperkuat kapasitas aparatur gampong.
MENCETAK GENERASI RABBANI : POTRET BOARDING SCHOOL SMP IT IBNU SINA MAKASSAR Fitri; Nurul Fajri; Nur Alya Azis; Aris Munandar; Ahlun Ansar
An-Najmu: Jurnal Manajemen Pendidikan Islam Vol 2 No 01 (2025)
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/annajmu.v2i01.224

Abstract

Penelitian ini bertujuan untuk mendeskripsikan model pendidikan di SMP IT Ibnu Sina Boarding School, Makassar. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa wawancara dengan kepala sekolah. Hasil penelitian menunjukkan bahwa SMP IT Ibnu Sina Boarding School merupakan lembaga pendidikan yang menerapkan sistem boarding school dengan fokus pada aspek akademik dan karakter religius siswa. Sekolah ini memiliki visi untuk melahirkan generasi yang berbudi luhur dan sukses di akhirat. Sekolah ini memiliki program unggulan seperti tahfidz Al-Qur'an, bimbingan personal Islami, dan Islamic Leadership Camp. Sekolah ini juga menyediakan berbagai fasilitas pendukung seperti ruang belajar, perpustakaan, laboratorium, dan transportasi. Sekolah ini juga memiliki akreditasi A, yang menunjukkan reputasi yang baik dan kualitas pendidikan yang terjamin. Saran untuk sekolah ini adalah mengembangkan program yang mendorong siswa untuk lebih mandiri, mengaktifkan dewan siswa dan mengembangkan program kepemimpinan siswa lainnya, serta menyediakan layanan konseling psikologis untuk membantu siswa mengatasi masalah pribadi dan emosional.
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PT VICTORY CHINGLUH INDONESIA Aris Munandar; Widia Astuti
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan lingkungan kerja fisik terhadap kinerja karyawan pada PT Victory Chingluh Indonesia, Kabupaten Tangerang. Penelitian ini dilatarbelakangi oleh pentingnya sumber daya manusia yang berkualitas dalam menunjang produktivitas perusahaan, serta ditemukannya fluktuasi kinerja dan tingkat absensi yang cukup tinggi di perusahaan. Pendekatan yang digunakan adalah kuantitatif dengan metode sampel jenuh, melibatkan seluruh populasi sebanyak 65 responden. Teknik pengumpulan data dilakukan melalui kuesioner, sementara teknik analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji t dan uji F, koefisien korelasi dan koefisien determinasi. Hasil penelitian menunjukkan bahwa disiplin kerja dan lingkungan kerja fisik berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini dibuktikan melalui persamaan regresi Y = 9,902 + 0,599 X1 + 0,150 X2. Uji t menunjukkan bahwa disiplin kerja (X1) memiliki pengaruh signifikan terhadap kinerja karyawan (Y) dengan nilai thitung > ttabel (10,851 > 1,998), dan lingkungan kerja fisik (X2) juga menunjukkan pengaruh signifikan dengan nilai thitung > ttabel (7,500 > 1,998), keduanya dengan signifikansi < 0,05. Uji F menyatakan bahwa secara simultan kedua variabel bebas berpengaruh signifikan terhadap kinerja karyawan dengan Fhitung 63,114 > Ftabel 3,15 dan signifikansi 0,000. Penelitian ini menyimpulkan bahwa peningkatan kedisiplinan dan perbaikan lingkungan kerja fisik perlu terus dilakukan untuk meningkatkan produktivitas kinerja karyawan
Co-Authors . Nuzuli Abdul Arif Abdul Haling Abdul Muad Abdul Nizar ABS, M Khoirul Achmad Muftizar Achmad Munjid Ade Ripai Adelia Mariam Febriana Adinda Faudila Alhumaira Afifuddin Afifuddin Agus Budiyanto Agus Mulyanto Ahlun Ansar Ahmad Aimin Ahmad Beni Baharun Ahmad Hasan Ridwan Ahmad Hujaifah Ahmad Jayadi Ahmad Solihin Ahmad Yusuf Aida Fitri Al Faruk Islamudin Alam Mahadika Aldiansyah, Iqbal Alfi Syahrin, Alfi Alfian Eko Rochmawan Aliah Pratiwi Alif Muzaki Alifiana Ayu Sakinah Alwi Alwi Alwi Amin Basuki Amin Rais Amir Amir Amrizal Anang Gustianda Andi Suhardiyanto Angga Alviansyach Anisa Safitri Annisa Rahmatia Ari Abdul Kohar Rahmatullah Arifin Ahmad Arifudin arifudin Aris Munandar Ariska, Ayu Astuti Wijayanti Asyri Febriana Atil Kazria AYU WULANDARI Azka Musthofa Baiq Nindy Anidia Agustina Baiq Rani Dewi Wulandani Baiq Silvia Wahyu Ning Tyas Bawono Sudewo Bella Salsabila Bristian Firdaus Busari Afeez Babatunde Bustami Bustami Cahyadi Setiawan Chasanah, Lathifatul Chrisdianto Eko Purnomo Dewi Asmia Nur Dewi Sekar Wangi Dinda Tria Artika Djumardin Djumardin Djumardin Dwi Indriani Edi Ruslani Efawati, Yen Elis Lisyawati Endang Koswara Endang Susanti Era Anggela Fadhila Fadhila Fadlisyah Fadlisyah Fajriana Fajriana Fakih Fadilah Muttaqin Fani Mariska Fapin Fatmah Faridah Faridah Fathonah, Hijrah Febi Febrianti Febi Febriyanti Ferry Hidayat Firda Inayah Firdaus Wajdi, Firdaus Firmansyah Kusumayadi Fitri Fitrianingsih Fitrianingsih ghufron, ghufron Gina Fauzia Gunawan Sakti H.M. Soerya Respationo Hadi Sunaryo Haeruman Jayadi Hanifah Mutiah Hanifah Shalihah Harsi Romli Harun Hayriana Hoirun Najwa HS, Salim Husna Nashihin HUSNUL KHOTIMAH Ibnu Fitrianto Ida Tejawiyani Iim Wasliman Imam Darmawan Indah Syajratuddar Indra Ramadhan Indri Septianur Rahmawati Indung Sitti Fatimah Intana Lestari Iqbal Banyu Sunarya Irianti, Danika Rahma Irma Suciati Irna Febryanti Ismi Wardhani iti Nurholiza JAINUDDIN STIE Jamaluddin Jamaluddin Jamilah Muryati Jony Winaryo Wibowo Juananda, Putri Julia Aurel Zabadiah Jumratu Jumratu Juwani Juwani Juwani Karina Rahmah Khairunnisa Kholil Kholil Kurniawati KUSUMAWARDHANI, ANDINI Lalu Alfin Maulana Ramdani Lilis Putriyani M Sholihin M. Arba M. Fitrah Anjani M. Fitrah Hidayatullah M. Rimawan M. Rimawan M. Sarong Ali M.Rony Muhazir Maimun Nusufi Maman Rachman MARIA BINTANG Maryam Hanifah Mas Bayu Syamsunarno Masriah Masriah Masrukhi Masrukhi Meiliani Nurul Fadillah Meilin Veronica Melly Sukma Dewi Ratu Mutriara Merlin Qhardanova Mirawati Yanita Moch Isyaraq Fathan Moh. Najikhul Fajri Moh. Sihabudin Mohamad Ali Mohammad Abdul Munjid Mohammed Hafiz Ali Wafa Mowafg Masuwd Mu'minah Muchammad Chusnan Aprianto Muhajirin Muhammad Al Ghifari Rachmat Tanaka Muhammad Rizki Bima Putra Muhammad Said Muhammad Ulhusna Muhlis Ade Putra Muhsanan Mukhlis Mukhlis Muzani Nabila Inasari Nadila Nadila Nafisa Nurrahmatiah Nafisah Nurulrahmatia Nafisah Nurulrahmatiah Naik Sinukaban Nasih Muhammad Naufal Hilmizen Netra Mirawati Ngatmin Novi Rosmalyani Novita Hidayani Novysa Basri Novysa Basri Nugrahaeni Prananingrum NUR AINI Nur Alya Azis Nur Annisah Nur Fadilah Fitri Nur Indriani Nurfadilah Nurfitriah Ningsih Magfiratus Sholeha Nurhalim Nurhalim Nurhayati Nurhayati Nurhayati Nurlita Apriyanti Nurrahman, Farah Adhiba Nurul Apriatun Nurul Fajri Nurul Hidayah Nurul Huda Nurul huda Oka Mahendra Oki Dermawan Oot Hotimah Pirmansyah Pirmansyah Pratysto, Tangguh Puji Muniarti Puji Muniarty Putri Amalia Putri Setia Ningrum Radiatul Adwiah Ragil Muhammad Taqwa Rahmawati Rasyidin Rasyidin Ratu Syafira Nurasyifa Rayuna Handawati Reny Aziatul Restu, Pandu Wiguna Rindiyanti Riska Ari Amalia Rizal Rizal Rizka Ratih Rizki Rahmad Rokhayati Rosa Rulbadiyah Sakinah Haryati Salim HS Samadi Sapta Raharja Sarkanto SATRIYAS ILYAS Sauri, R Supyan Septa Diana Nabella Sholichatun Nisa Sigit Ardiguna Siska Andriani Siti Amaliah SITI FATIMAH Siti Syarah Anggreani Sofyatuddin Karina Solly Aryza Sony Nugratma Hijrawadi Sri Rezeki St. Fatimah Hadriah St. Maria Ulfah Sucahyanto Suci Foura Sujiwa, Krisna Sukamto, Ika Sumiyarsi Sultan Salahudin Sunaryo, Hadi Supiani Syafruddin T Samsul Hilal Tadzkiraturaturrahmah Tamlihatul Khalisah Tanjung, Rona Theresia Prawitasari Tina Siti Marfuah Tri Wahyuni Alifah Tria Rosalina Trisna Harmila Uliyana Uliyana Umratul Hasanatun Umul Aiman USWATUN HASANAH Vhika Meiriasari Vinny Aryesha Viyna Dewi Triana, Viyna Wahyu Hidayat Widia Astuti WULANDARI Yalis Maulani Yati Yati Youcha Alassane Touré Yuliana Praetyaningsih Yulisan Yulita Meihazura Yunita Haryani Yunita Rezky Dati Ali Yusma Damayanti Zihan Saputra