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All Journal Humaniora PROSIDING SEMINAR NASIONAL Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Kesehatan Lingkungan indonesia Statistika Jurnal Ilmu Lingkungan Reaktor : Buletin Pengelolaan Reaktor Nuklir Journal of Informatics and Technology Jurnal Kesehatan Masyarakat Microbiology Indonesia E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi REKAYASA Dinamika Jurnal Pendidikan Dasar Jurnal Ilmiah Pangabdhi Khazanah Informatika: Jurnal Ilmu Komputer dan Informatika Pro-Life Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad FKIP e-PROCEEDING Transformatika: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Pendidikan Bahasa RETORIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Ilmiah KORPUS Jurnal Penelitian Kehutanan FALOAK Jurnal Agroforestri Indonesia Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Jurnal Kesehatan Prima International Journal of Nursing and Health Services (IJNHS) Jurnal Riset Pendidikan Kimia (JRPK) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Al Mahara: Jurnal Pendidikan Bahasa Arab Social, Humanities, and Educational Studies (SHEs): Conference Series Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Paramasastra: Jurnal Ilmiah Bahasa Sastra dan Pembelajarannya Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Wahana Pendidikan Kalam Cendekia: Jurnal Ilmiah Kependidikan Jurnal Penelitian Sains dan Pendidikan (JPSP) JURNAL ILMIAH INNOVATIVE (Jurnal Pemikiran Dan Penelitian) Islamic Accounting and Finance Review Jurnal Ekonomika dan Manajemen Jurnal Agregat Journal of Economic Education Sanitasi: Jurnal Kesehatan Lingkungan Jurnal Riset Akuntansi dan Bisnis Indonesia JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Education and Literature (IJEL) Ta'rim: Jurnal Pendidikan dan Anak Usia Dini Jurnal Kedokteran Hewan Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Pentagon: Jurnal Matematika dan Ilmu Pengetahuan Alam Algoritma: Jurnal Matematika, Ilmu Pengetahuan Alam, Kebumian dan Angkasa International Journal of Mechanical, Electrical and Civil Engineering Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Al I'tibar Jurnal Pendidikan Islam
Suhartono Suhartono
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Keterampilan Menulis Akademik Mahasiswa S-1 Program Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Universitas Bengkulu Nafri Yanti; Suhartono Suhartono; Fina Hiasa
Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Vol 1 No 1 (2018): Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.041 KB) | DOI: 10.31540/silamparibisa.v1i1.4

Abstract

Penelitian ini bertujuan untuk: (a) mendeskripsikan penguasaan keterampiaan menulis akademik mahasiswa Program Studi Pendidikan Bahasa dan Sastra Indonesia (PBSI) FKIP UNIB; (b) menemukan kendala kegiatan menulis akademik mahasiswa Program Studi PBSI FKIP UNIB; dan (c) memberikan solusi untuk mengatasi hambatan kegiatan menulis akademik mahasiswa Program Studi PBSI FKIP UNIB. Metode penelitian yang digunakan adalah metode kualitatif. Objek penelitian adalah 33 orang mahasiswa PBSI semester III. Teknik pengumpulan data dilakukan dengan cara tes menulis dan wawancara. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dengan cara melakukan penilaian terhadap hasil tes menulis mahasiswa berdasarkan rubrik penilaian yang telah disiapkan, hasil penilaian kemudian dikelompokan pada acuan penilaian, dan dijabarkan sesuai masing-masing komponen penilaian. Hasil penelitian menunjukkan bahwa tujuh orang mahasiswa mempunyai kemampuan menulis artikel ilmiah pada kategori baik (21%), 4 orang pada kategori cukup (12%), 11 orang pada kategori kurang (33%) dan 11 orang pada kategori kurang sekali (33%). Kata kunci: keterampilan, menulis akademik, mahasiswa. Abstract The objective of this research was to: (a) describe the mastery of academic writing skill of Indonesian Language and Literature Education Study Program (PBSI), FKIP at UNIB; (b) finding obstacles of academic writing activities of students of PBSI Study Program, FKIP at UNIB; and (c) providing solutions to overcome activity barriers in academic writing of student from of PBSI Study Program FKIP at UNIB. The method was qualitative method. The subject of research was 33 students from third semester. Technique of collecting was written test and interview. Data analysis technique used in this research was descriptive statistic, by assessing the results of student writing tests based on the assessment rubric that has been prepared, the assessment results were then grouped in the benchmark assessment and elaborated in accordance with each component of the assessment. The results showed that seven students had the ability to write scientific articles on good category (21%), 4 people in enough category (12%), 11 people in the category of less (33%) and 11 people in least category (33%). Keywords: skill, academic writing, students
Memahami Makna Kesuksesan dalam Novel Alang: Hidup Tak Pernah Memberi Bahu untuk Bersandar Karya Desi Puspitasari Ocha Wahyu Perdana; Suhartono Suhartono; Sarwit Sarwono
Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Vol 3 No 1 (2020): Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/silamparibisa.v3i1.934

Abstract

A good novel has a meaning in life that is beneficial for its readers. For this reason, it is important to study the meaning of life, especially the meaning of success. The purpose of this study was to describe the meaning of life contained in the novel Alang: Hidup Tak Pernah Memberi Bahu untuk Bersandar by Desi Puspitasari. The research method uses the Hermeneutic Paul Riceour method. Data collection techniques using documentation techniques in the form of the novel Alang: Hidup Tak Pernah Memberi Bahu untuk Bersandar by Desi Puspitasari. Data validity test uses hermeneutic expert validation. The results show that the meaning in the novel Alang: Hidup Tak Pernah Memberi Bahu untuk Bersandar by Desi Pupitasari work is success that determines who we are, other factors such as family and friends have very little influence.
Peningkatan Kemampuan Menulis Paragraf Deduktif dan Induktif dengan Menggunakan Model Picture and Picture di Kelas X Program IPS SMA Negeri 1 Kepahiang Damairul Fatmah; Suhartono Suhartono; Gumono Gumono
Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Vol 3 No 1 (2020): Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/silamparibisa.v3i1.935

Abstract

The purpose of this study was to determine the increase in the ability to write deductive and inductive paragraphs in class X IPS 4 students of SMA Negeri 1 Kepahiang 2018/2019 academic year by using the learning model of the type of picture and picture. The research method used is the classroom action research method. This research was conducted in two cycles. Each cycle consists of four steps: planning, implementing, observing, and reflecting. Data collection techniques using test, observation, and documentation techniques. Data analysis techniques by analyzing test data, analyzing teacher and student observation data, analyzing learning documentation, and testing the action hypothesis. Test the validity of the data using triangulation of data sources. The application of the picture and picture type learning model can improve students' understanding and motivation in doing the steps of writing paragraphs so that students are able to write deductive and inductive paragraphs. An increase in the average value of the ability to write deductive and inductive paragraphs by 10.91 points from cycle 1 to cycle 2, namely the average value in cycle 1 of 66.12 increased to 77.03 in cycle 2. For that reason, the learning model of the picture and picture type can used by Indonesian teachers to provide motivation and understanding to students in developing paragraph writing skills.
Pelaksanaan Pembelajaran Menulis Teks Deskripsi Siswa Kelas VII.1 MTS Negeri 2 Kaur Sarif Ahmad; Suhartono Suhartono; Susetyo Susetyo
Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Vol 3 No 1 (2020): Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/silamparibisa.v3i1.936

Abstract

Learning to write description texts is carried out by Indonesian language teachers with a variety of strategies. The strategy used by the teacher aims to achieve the learning objectives of students being able to write description texts well. For this reason, explanations are needed regarding the implementation of writing description texts, especially for students of class VII.1 MTs Negeri 2 Kaur. The research method used was descriptive qualitative research. Data collection techniques used were observation, interviews, and documentation. Data analysis techniques are data reduction, data presentation, and drawing conclusions. Test the validity of the data using triangulation of data sources. The results showed that the implementation of Indonesian language learning material to write a description text for grade VII.1 MTs Negeri 2 Kaur students was good enough. The teacher has used a scientific approach that is observing, asking, exploring, associating, and communicating. Learning activities carried out in three stages: first, preliminary activities, the teacher makes apperception, motivation, and delivery of learning objectives. Second, the core activity of learning, the teacher invites students to understand the notion of descriptive text, identify the structure of the text, and correct errors in the use of punctuation / spelling. Third, the closing activity, the teacher concludes the learning material by involving students in order to know the students' abilities during the learning process. The learning steps taken by the teacher are in accordance with what is written in the Learning Implementation Plan (RPP).
ANALISIS KEMAMPUAN KOMUNIKASI DAN KERJA SAMA SISWA PADA PEMBELAJARAN KIMIA MELALUI MODEL PEMBELAJARAN KOOPERATIF TIPE TAI (Team Assisted Individualization) Cyntia Melawati; Maria Paristiowati; Suhartono Suhartono
Jurnal Riset Pendidikan Kimia (JRPK) Vol 4 No 1 (2014): Jurnal Riset Pendidikan Kimia (JRPK), Volume 4 Nomor 1 (2014)
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.125 KB) | DOI: 10.21009/JRPK.041.04

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan komunikasi dan kerja sama siswa kelas X SMAN 30 Jakarta pada pembelajaran kimia melalui model pembelajaran kooperatif tipe TAI (Team Assisted Individualization). Penelitian ini dilakukan pada semester genap tahun ajaran 2012/2013 dengan subjek penelitian 35 orang siswa kelas X-1 SMA Negeri 30 Jakarta. Metode penelitian yang digunakan adalah analisis deskriptif. Data yang diperoleh dari instrumen penilaian dideskripsikan sehingga kemampuan komunikasi dan kerja sama siswa melalui model pembelajaran kooperatif tipe TAI (Team Assisted Individualization) dapat dianalisis. Kemampuan komunikasi dan kerja sama siswa diukur menggunakan instrumen self report, peer review, dan observasi. Masing-masing instrumen terdiri dari tujuh indikator yang masing-masing terdiri dari beberapa pernyataan yang merupakan penjabaran dari indikator komunikasi dan kerja sama. Hasil penelitian menunjukkan model pembelajaran kooperatif tipe TAI (Team Assisted Individualization) meningkatkan kemampuan komunikasi dan kerja sama siswa. Kata kunci: TAI (Team Assisted Individualization), Kemampuan Komunikasi dan Kerja Sama, Model Pembelajaran Kooperatif
PENGARUH LATIHAN RELAKSASI GUIDED IMAGERY AND MUSIC (GIM) PADA KELAS IBU TERHADAP DERAJAT KECEMASAN IBU HAMIL MENGHADAPI PERSALINAN PERTAMA: STUDI DI PUSKESMAS MENINTING KABUPATEN LOMBOK BARAT Ni Nengah Arini Murni; Suhartono Suhartono; Titi Suherni
Jurnal Kesehatan Prima Vol 8, No 1 (2014): Jurnal Kesehatan Prima
Publisher : poltekkes kemenkes mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.32807/jkp.v8i1.41

Abstract

Abstract: Fear and anxiety in pregnant woman is actually a normal thing but if it cannot be overcame seriously, it will be affect and give great effect to mother and fetus physical and psychic. Objective to know the effect of GIM relaxation exercise in prenatal class toward the anxiety level of pregnant women in the first labor experience. Methods a quasi-experiment group, pre and post test with control group design. Sample of the study are pregnant women of primigravid in the three three-month periods which were taken by purposive sampling. The total samples are 34,17 in the intervention group and 17 in the control group. The measurement of anxiety variables is performed before and after the intervention process by using anxiety questionnaires of Hamilton Anxiety Rating Scale (HRSA). Data of the study is analyzed by using the Mann-Whitney test, Chi-quare, Independent Samples Test and Paired Samples Test. Results there were significant differences of anxiety scores, before and after treatment, in the intervention group (p = 0.001) and in the control group (p = 0.016). It is mean that GIM relaxation exercises in the prenatal class are effective in reducing maternal anxiety in their labor experience. The decrease of average anxiety scores in the intervention group was 8.2 (± 7.53) whereas in the control group was 2.3 (± 3.50), the average difference of anxiety scores between the two groups was significantly different (p-value = 0.003). It is mean that there are some effects of GIM relaxation exercise to the degree of maternal anxiety in the labor experience. Conclusion GIM relaxation exercise can be used as a model or an intervention alternative to reduce anxiety of pregnant women in dealing with labor experience
PENERAPAN AKUNTANSI FORENSIK DAN KOMPETENSI SDM TERHADAP UPAYA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Raodahtul Jannah; Roby Aditiya; Suhartono Suhartono; Nur Rahmah Sari; Della Fadhilatunisa
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23874

Abstract

Fraud adalah salah satu tindakan yang disengaja terhadap suatu situasi atau kebenaran yang tersembunyi yang pada sektor publik tindakan kecurangan ini menimbulkan kerugian bagi negara dan keuangan Negara. Penelitian ini bertujuan untuk mengungkap bagaimana akuntansi forensik sebagai sebuah disiplin ilmu dan kompetensi SDM dapat mencegah perbuatan fraud dalam pengelolaan dana desa. Penelitian ini meruapakan penelitian kualitatif dengan metode pengumpulan data menggunakan studi literature. Berdasarakan hasil penelitian menunjukkan bahwa terdapat pengaruh dari akuntansi forensik dan kompetensi SDM dalam penecegahan fraud. Artinya bahwa fraud dalam pengelolaan dana desa dapat ditekan dengan penerapan akuntansi forensik dan adanya kompetensi dari aparat pengelolaan dana desa.Kata kunci: Fraud, akuntansi forensik, dana desa Fraud is one of the deliberate actions against a situation or hidden truth which in the public sector this fraudulent act causes losses to the state and state finances. This study aims to reveal how forensic accounting as a scientific discipline and HR competencies can prevent fraud in the management of village funds. This research is a qualitative research with data collection methods using literature studies. Based on the research results, it shows that there is an effect of forensic accounting and HR competence in fraud prevention. This means that fraud in village fund management can be suppressed by the application of forensic accounting and the competence of village fund management officials.Keywords: Fraud, forensic accounting, village fund
FENOMENA FRAUD BUMN: DUA KAPAL SATU NAKHODA (STUDI KASUS PT GARUDA INDONESIA TBK - PT SRIWIJAYA AIR) Suhartono Suhartono; Namla Elfa Syariati; Farid Fajrin; Raodahtul Jannah; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i1.23875

Abstract

Penelitian ini adalah untuk membahas persoalan rangkap jabatan dewan direksi pada PT.Garuda Indonesia  di PT. Sriwijaya Air. KPPU menduga, rangkap jabatan ini akan menimbulkan masalah dalam persaingan usaha tidak sehat (monopoli pasar). Penelitian ini bertujuan memberikan suatu penjelasan dari permasalahan rangkap jabatan yang melibatkan direktur utama PT. Garuda Indonesia serta menjelaskan mengapa kasus ini di tutup oleh KPPU. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi tinjauan literatur. Hasil penelitian ini menunjukkan bahwa Direktur Utama PT Garuda yang merupakan eks petinggi PELINDO III juga memiliki jabatan di Sriwijaya Air sebagai Komisaris Utama. Namun, pada akhirnya tuntutan KPPU ini ditutup, karena setelah dipanggilnya pihak-pihak yang terkait dan menteri BUMN, KPPU mendapatkan bahwa rangkap jabatan ini merupakan arahan dari pemerintah (BUMN) yang juga sebagai pemegang saham mayoritas.Kata kunci: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Dewan Komisaris. This study is to discuss the issue of concurrent positions on the board of directors at PT. Garuda Indonesia at PT. Sriwijaya Air. KPPU suspects that this dual position will cause problems in unfair business competition (market monopoly). This study aims to provide an explanation of the problem of multiple positions involving the president director of PT. Garuda Indonesia and explained why this case was closed by the KPPU. This study uses a qualitative approach with a literature review study method. The results of this study indicate that the President Director of PT Garuda who is a former high-ranking PELINDO III also has a position at Sriwijaya Air as the President Commissioner. However, in the end, the KPPU's claim was closed, because after the summons of the relevant parties and the minister of SOEs, KPPU found that this concurrent position was a directive from the government (BUMN) which is also the majority shareholder.Keywords: BUMN, KPPU, Garuda Indonesia, Sriwijaya Air, Board of Commissioners
STUDI FENOMENOLOGI PENGELOLAAN KEUANGAN PADA LEMBAGA PENDIDIKAN ISLAM BERBASIS KUTTAB DI KOTA MAKASSAR Farid Fajrin; Della Fadhilatunisa; Suhartono Suhartono; Roby Aditiya
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26851

Abstract

Penelitian ini bertujuan untuk memberikan gambaran yang komprehensif terkait pengelolaan keuangan yang terdiri dari perencanaan, pelaksanaan, evaluasi, dan pertanggungjawaban pada lembaga pendidikan berbasis kuttab di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi fenomenologi. Hasil penelitian menunjukkan bahwa Perencanaan yang dilakukan oleh ketiga kuttab yang menjadi objek penelitian khususnya Kuttab Imam Malik dan Kuttab Al Faruq masih sangat sederhana ditandai dengan tidak adanya semacam RAPBS yang disusun tiap tahun yang menjadi acuan dalam pelaksanaan kegiatan. Adapun Kuttab Al Fatih telah menerapkan perencanaan dengan cukup baik dengan adanya forum penyusunan anggaran yang sifatnya formal melalui rapat kerja. Selanjutnya pelaksanaan keuangan penelitian yang meliputi pengelolaan sumber pendanaan masih berfokus pada pendanaan dari iuran santri adapun sumber-sumber lainnya belum bisa dimaksimalkan. Adapun evaluasi keuangam juga belum maksimal belum memiliki standar baku yang jelas serta pertanggungjawaban masih dalam ranah internal.Kata Kunci : Pengelolaan Keuangan, Lembaga Pendidikan, KuttabThis study aims to provide a comprehensive picture related to financial management consisting of planning, implementation, evaluation, and accountability in kuttab-based educational institutions in Makassar City. This research uses a qualitative approach with a phenomenological study method. The results showed that the planning carried out by the three kuttabs that became the object of research, especially the Kuttab Imam Malik and the Kuttab Al Faruq was still very simple, marked by the absence of a kind of RAPBS compiled every year which became a reference in the implementation of activities. Meanwhile, Kuttab Al Fatih has implemented planning quite well with the existence of a formal budgeting forum through work meetings. Furthermore, the implementation of research finance which includes the management of funding sources is still focused on funding from student fees while other sources cannot be maximized. The financial evaluation is also not maximized, does not have clear standards and accountability is still in the internal realm.Keywords : Financial Management, Educational Institutions, Kuttab
ANALISIS KOMPARATIF INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH PADA KINERJA KEUANGAN PERBANKAN SYARIAH (STUDI PADA BANK MUAMALAT CABANG MAKASSAR) Jumardi Jumardi; Nurhayani Nurhayani; Suhartono Suhartono
Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Vol 3 No 2 (2021): Asy-Syarikah Volume 3 Nomor 2 September Tahun 2021
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/asy-syarikah.v3i2.687

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan bank syariah dengan menggunakan income Statement Approach dan Value Added Aproach berdasarkan rasio keuangan. Rasio keuangan yang digunakan terdiri dari ROA, ROE, rasio perbandingan antara total laba bersih dengan total aktiva produktif, NPM, dan BOPO. Objek yang digunakan dalam penelitian ini adalah PT. Bank Muamalat Indonesia Cabang Makassaer. Jenis Penelitian ini adalah penelitian dokumenter dimana sulmber data adalah laporan keuangan PT. BMI Cabang Makassar, dalam hal ini laporan keuangan tahun 2007-2011 untuk masing-masing pendekatan yaitu Income Statement Approach dan Value Added Approach. Alat analisis yang digunakan untuk membuktikan hipotesis penelitian ini adalah statistik deskriptif kuantitatif dan analisis uji beda t-test. Hasil penelitian menunjukkan bahwa rata-rata rasio keuangan (ROA, ROE, perbandingan laba bersih dengan aktiva produktif, dan NPM) terdapat perbedaan yang signifikan antara Income Statement Approach dan Value Added Approach, sedangkan pada rasio BOPO antara Income Statement Approach dan Value Added Approach tidak terdapat perbedaan. Akan tetapi bila dilihat secara keseluruhan tingkat profitabilitas menunjukkan adanya perbedaan yang signifikan antara Income Statement Approach dan Value Added Approach.
Co-Authors Achmad Djunaedy Achmad Mauludiyanto afrida conniestia ikhsani Agnesia Fransisca Wahyuningsih Agnesia Putri Rini Agus Joko Purwadi Agus Tohawi agus Aji Winara Akhmad Fathurrohman Akhmad Qomaru Zaman Alfa Reza Dwi Yulistianingsih Ali Bekti Widodo Alif Rahman Dhani Amalia Mustika Hayati Amaliyah Mutiatus Sholichah Amanda Putri Nurjanah Anisa Nur Azizah Anita Nurul Apriliana Anna Nur Nahari Apid Hapid Maksum Apoina Kartini Aprilia Maharani Tunggal Putri Ari Suwondo Arifian Rahman Arina Ati Khusana Arni Ambarwati Arono Arono Arum Widasari Ary Widiyanto Ashari Ashari Asih Fitria Janti Aslim Rasyad Asri Neli Putri Asrita Fahruni Misbakh Audi Gita Nanda Ay Ahmad Ayu Rahmadani Ayu Setiya Munika Bambang Yulianto Belin Ayu Tinasih Beta Noranita Beta Noranita Budiyono Budiyono Budy Wiryawan BUSTANUL ARIFIN Cahya Hidayanti Catur Anggoro Chalisa Nurul Ilmi Cicik Pramesti Cintia Irawati Desti Pratiwi Cita Rosari Putra Cristin Oktaviani Goslesia Yunita Alfabet Cut Nanda Defira Cut Yulvizar Cyntia Melawati Damairul Fatmah Damayanti, Elok Daulay, Henri Yanto Dedi Natawijaya Dedy Dwi Prastyo Della Fadhilatunisa Dennis Farina Nury Deny Kurniadi Saputro Destario Metusala Dewi Andriyani Dharminto Dharminto Diah Monitasari Diah Monitasari Monitasari Diah Nur Cahya Wati DIAN RAHMAWATI Dias Aji Bantarwati Dimas Yoga Akhirul Dita Indah Permata Diyani Ayu Karimizzah Dwi Pungky Ari Sandhi Dwi Purwanti dwi purwanto Elsa Liana Erika Safira Almas Khaerani Erlina Meliyanti Ermayana Megawati Esti Nur Cahyati Fahrul Hadi Faiza Arifin Farid Fajrin Feerzet Achmad Ferditia Karna Juwana Fidiyatun Fidiyatun Fina Hiasa Finna Amelia Firdaus Khaerunisa Floris Boogaard Gamantyo Hendrantoro Githa Ulandari Gumono Gumono Hakam Ali Niazi Hanifah Imannur Fadila Haryanto Haryanto Hesti Lestari I Made Gde Meranggi Dana Ibrahim, Mochammad Malik Iin Pratiwi Ika Esti Anggraeni Ika Nur Jannah Ikhwan Hanapi Intan Lutfiana Irfan Yoni Tama Irma Dewiyanti Irmawati Wahyuningsi Isnaeni Subekti Isnaini Abdullah Isnanto Sunu Utomo Jamaluddin Majid Jamilah Jamilah Jasmin Jasmin Joharman Joharman JUMARDI Juwita Ayang Nuretza K. Heri Nugroho HS, K. Heri Karim, Abdul Kartika Chrysti Suryandari Khuloud Alouzi Kintan Arifa Shafirin Kusmiati Kusmiati Kusmiati Kusmiati Laelatus Soimah Lala Ayu Fauzia Lenni Fitri Lia Mei Saputri Lily Gunawan Lin Wahyuni Lince Bulutoding Lovia Sisilia Mellyani Lutviana Riski M. Arifin Maria Paristiowati Martini Martini Masfa'if Riandi Mateus Sakundarno Mateus Sakundarno Adi, Mateus Sakundarno Mauridhi Hery P Meidi Syaflan, Meidi Mela Fitania Melani Putri Memen Suwandi Mintowati Mintowati Misbahul Munir Moh Salimi Muchlis AU Sofro Muchtar Mawardi Mufidatul Khasanah Muh Wahyudi Muh. Fahrul Rasyid Muhamad Chamdani Muhammad Abdul Muhdi Bindar Muhammad Faza Alfalah Muhammad Imam Ma'arif Muhammad Luthfi Muhammad Nasir Muhammad Rifky Aulia Muman Nuryana Murcahyani Murcahyani Mursid Rahardjo Mursid Raharjo Musdalifah Latif Mutiara Sari Dewi Nafri Yanti Namla Elfa Syariati Nanda Nur Rahmawati Naomi Christina Hutabarat Nashri Maulidah Neni Dewi Anggraeni Ngatman, Ngatman Ni Nengah Arini Murni Niki Astorina Yunita Dewanti Nikie Astorina Yunita Dewanti Nirum Rahmawati Novi Hidayati Novi Nurhayati Novri Suhermi Nur Endah Wahyuningsih Nur Hidayati Khabibah Nur Rahmah Sari Nur Windyah Hasan Nurarini Arsyad Nurdin Bahtiar Nurhabiba Nurhabiba Nurhayani Nurjazuli Nurjazuli Nurul Hidayah Nur’Aini Nur’Aini Ocha Wahyu Perdana Onny Setiani P.W. Novianti Panci Sejati Prasetyo Kurniawan Priyo Sidik Sasongko Pulung Ardiyanto Puspita Hardianti Anwar Putri Indah Yanti R. Djoko Nugroho Raditya Rahmat Wijaya Rahmah Karuniawati Rani Novianis Rizky Saputri Raodahtul Jannah Rasipin Rasipin Ratih Laksmiwati Nugroho Ratna Hidayah Resky Resky Rezky Nur Aisyah Rianasari Rianasari Ridwan Pratama Yudha Rien Anisa Nurahma Riki Suliana,R.S Rio Kurniawan Risa Aprilia Riska Ismail Riyadhotul Mukaromah Riyandika Andhi Saputra Roby Aditiya Rokhmaniyah Rokhmaniyah, Rokhmaniyah Rostanti Widhihardani Rudi Pangarsaning Utami RUHUL KHALILA Rukmanah Rukmanah Rusyda Nur Rahmawati Saiful Muchlis Saiful Muchlis Sarif Ahmad Sarwit Sarwono Sela Putri Herdina Siti Erniyati Berkah Pamuji Siti Hasna Nabila Slamet Imam Wahyudi Soeharyo Hadisaputro Sri Arttini Dwi Prasetyawati SRI RAHAYU Sri Wahyuni Sri Wahyuningsih Roesipin Sri Winarni Subiharto Subiharto Suciati Sah Sugiharti Sugiharti Suharto Suharto Suharyo Hadisaputro Sulistyani Sulistyani Sumarlin Sumarlin sunardi sunardi Supangat Supangat Supriyana Supriyana Suryanti Suryanti Susetyo Susetyo Suyono Suyono Syaiful Hadi Syamsul Arifin Syifa Lailatul Mutmainnah Tatag Kurnia Putra Teuku Mohamad Iqbalsyah Titi Suherni Tjahjono, Achmad Tri Saptuti Susiani Tria Mugi Safitri Trimanto Trimanto Tuti Sandra Umi Hanifah Umi Roudoh Undang Undang Wafiq Hasan Al Banna Wahyono Wahyono Wahyu Khasanah Wahyudi Wahyudi Wahyuni Uni Arifin Wanda Eka Pratiwi Widyaningrum Sekar Rini Windy Wijaya Kesuma Wiwin Setiyaningsih Yeni Jayanti Yoga Yuniadi Yoharwan Dwi Sudarto Yulia Aryanti Yuniar Widya Larasati Yusdin Yusdin Yusuf Dwi Santoso