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All Journal Jurnal Manajemen dan Agribisnis Pixel : Jurnal Ilmiah Komputer Grafis JURNAL ILMU PERTANIAN Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik IKRA-ITH EKONOMIKA PERENNIAL Sangia : Jurnal Penelitian Arkeologi (Journal of Archaeology Research) JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Teknologi dan Riset Terapan (JATRA) Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi Ovozoa: Journal of Animal Reproduction Akrab Juara : Jurnal Ilmu-ilmu Sosial At-Tasyri Jurnal Hukum Islam dan Ekonomi Syariah Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) JCP (Jurnal Cahaya Pendidikan) Fakultas Keguruan dan Ilmu Pendidikan Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Innovative: Journal Of Social Science Research Jurnal Manajemen Riset Inovasi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ilmiah Mahasiswa Pertanian Mount Hope Global Economic Journal SIMPLEX: Journal of Economic Management Al-Qalam: Jurnal Ilmiah Pendidikan Islam Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURNAL RUMPUN MANAJEMEN DAN EKONOMI Harmoni Pendidikan: Jurnal Ilmu Pendidikan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL AKADEMIK EKONOMI DAN MANAJEMEN INERSIA International Journal of Social Science and Humanity Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting Jurnal Cendekia Ilmiah Harmony Management: International Journal of Management Science and Business Deiksis: Jurnal Pendidikan Bahasa dan Sastra Indonesia Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Hendra Saputra
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Revolusi Industri, Teori Taylor, dan Teori Fayol Wardatul Janah; Reindo Febrianto; Hendra Saputra; Asiyah Asiyah
Harmoni Pendidikan : Jurnal Ilmu Pendidikan Vol. 2 No. 4 (2025): Harmoni Pendidikan : Jurnal Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hardik.v2i4.2401

Abstract

The Industrial Revolution marked a significant milestone in the transformation of the workplace, creating a need for efficiency and more systematic structures within organizations. This development led to the emergence of various management theories, including Frederick W. Taylor's scientific management theory and Henri Fayol's general administrative theory. This study aims to examine the relationship between the changes brought about by the Industrial Revolution and the emergence of these two theories, as well as to examine their relevance and application in the context of modern management. The method used was a descriptive qualitative literature review, reviewing various classical and contemporary literature covering three main topics. The results indicate that Taylor's theory emphasizes work efficiency through standardization and scientific supervision, while Fayol's theory highlights the importance of managerial functions and structured organizational principles. Both responded to managerial challenges during the Industrial Revolution and remain relevant today, particularly in human resource management and organizational structure. The implications of this study demonstrate the need for a historical understanding of classical management theories in order to adapt these principles to address managerial challenges in the digital era and Industry 4.0.
Penguatan Kapasitas Kelompok Usaha Sijati dalam Pengelolaan Budidaya Jamur Tiram di Desa Sait Buttu Saribu Rangga Restu Prayogo; Hendra Saputra; Hidir Efendi; Khafi Puddin; Fadli Agus Triansyah; Safitri Maya Sari; Annisa Az Zahra; Dimas Very Prabowo
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6979

Abstract

This community service program was implemented to strengthen the capacity of the SIJATI Business Group in managing oyster mushroom cultivation in Sait Buttu Saribu Village, Simalungun Regency. This activity was motivated by the group's great potential in oyster mushroom production, but still faces obstacles in production, marketing, and business management aspects. The method used was a participatory-collaborative approach through stages of socialization, training, mentoring, provision of modern production equipment, strengthening digital marketing, and business management coaching. The results of the activity showed a significant increase in the group's capacity. From a production aspect, the use of a stainless steel steamer machine and modern baglog racks increased time efficiency, saved energy, and doubled production capacity. From a marketing aspect, digital marketing training and collaboration with students as resellers expanded market reach, increased consumer interaction, and drove increased turnover. From a management aspect, digital-based financial records and assistance with business legality strengthened institutions and opened opportunities for access to capital. This program also had a social impact by increasing the economic contribution of housewives who were members of the group, thereby contributing to the welfare of the village community. Overall, strengthening the capacity of the SIJATI group aligns with achieving the Sustainable Development Goals (SDGs), particularly in poverty alleviation, gender equality, and inclusive economic growth. Therefore, this activity can serve as a model for empowering competitive and sustainable local commodity-based MSMEs.
Determination of estrus duration based on cervical mucus characteristics in Aceh cattle using camera-equipped artificial insemination endoscope Dian Mulfristia; Hendra Saputra; Cut Nila Thasmi; Hafizuddin Hafizuddin; Ginta Riady; Mudhita Zikkrullah Ritonga; Rosmaidar Rosmaidar
Ovozoa: Journal of Animal Reproduction Vol. 11 No. 2 (2022): Ovozoa: Journal of Animal Reproduction
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ovz.v11i2.2022.59-65

Abstract

This study aimed to determine the length of the estrus period in Aceh cows based on changes in the characteristics of cervical mucus observed using a camera-equipped artificial insemination (AI) endoscope. This study used twelve healthy and reproductively sound cows aged 4-6 years. All cows were synchronized using prostaglandin F2α (PGF2α) injected intramuscularly twice, 11 days apart. Estrus detection was conducted 24 hours following the second injection of PGF2α three times daily for 30 minutes, respectively. Estrous cows were then subjected to the examination of their cervical mucus at 0, 6, 12, and 18 hours after the beginning of estrus. This study showed that out of 12 samples, only eight cows exhibited estrus signs. Characteristics of cervical mucus of cows at 0 and 6 hours of estrus were transparent. At 12 hours of estrus, five cows showed transparency, and the remaining three cows showed cloudy cervical mucus. Meanwhile, at 18 hours of estrus, all sampled cows showed cloudy cervical mucus then regarded as the end of the estrus. That means the estrus length of Aceh cows in this study was 15.75 ± 3.11 hours. It can be concluded that the determination of the duration of estrus in Aceh cows based on changes in the characteristics of the cervical mucus can be carried out using an AI endoscope with a camera. For further research, it is suggested to apply this estrus detection technique in the implementation of AI and determine the pregnancy rate.
Cervical opening during estrus in Aceh Local Cows based on camera-equipped artificial insemination endoscope Komala Ulfa; Hendra Saputra; Tazul Arifin; Cut Nila Thasmi; Hafizuddin; Etriwati; Abdullah Hamzah
Ovozoa: Journal of Animal Reproduction Vol. 12 No. 1 (2023): Ovozoa: Journal of Animal Reproduction
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ovz.v12i1.2023.12-17

Abstract

Twelve healthy and not pregnant local cows, aged 3-6 years, 1-3 parity. The cows were synchronized using the PGF2α of 5 ml/cow intramuscularly, twice at 11 days intervals. The Estrus detection based on the scoring of van Eerdenburg was conducted 24 hours after the second prostaglandin injection three times daily for three days. The changes in cervical dilatation were observed at 0, 6, and 12 hours from the onset of estrus. The result showed that 8 of 12 cows were estrus after twice PGF2α injection. All the estrus cows showed mild cervical dilatation with liquid and transparent mucus (opening cervix score 1) at 0-hour observation. Six hours later, 62.50% of cows remained at opening cervix score 1, and 37.50% changed to opening cervix score 2 (optimum cervical dilatation with thick and transparent mucus). At 12 hours after the onset of estrus, 25% of estrus cows had cervical closure (opening cervix score 0, closed cervical with thick and turbid mucus), and 75% changed to opening cervix score 2. In this study, 75% of the cows experienced an optimum open cervix at 12 hours from the onset of estrus. It could be concluded that opening the external cervical canal of local Aceh cows reaches optimum at 12 hours from the onset of estrus.
Inventory Analysis To Get Profit PT. Agri First Indonesia Hendra Saputra; Ayu Kurnia Sari; Jonathan Pakpahan
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.356

Abstract

In the era of recent globalization, inventory is one of the most active and important elements of assets in the company's operating process, which is obtained to be produced into finished goods and then sold, marketed or goods to be used. Therefore, the description and measurement of inventory must be carried out carefully and clearly. Inventory is particularly important because this item can materially affect both the profit and loss calculation and the statement of financial position within a company. The term inventory indicates goods owned by the company used for the normal activities of the company. Both those used for resale and those that are reused or used for the production process. The results of the study state that the recording method used in the company PT Agri First Indonesia is a perpetual system that allows inventory information to be known at any time and this is very helpful to management because the company is engaged in retail trade whose inventory turnover is quite high so that with this perpetual method, anticipation can be made so that there are no shortages and excess inventory. This is in accordance with PSAK No. 14. Because the company always records every transaction into the transaction account so that at any time the amount of inventory can be known. However, this system has a weakness, namely that current costs are not compared with future revenues.
The Effect Of Cash Flow On Stock Prices In Manufacturing Companies For The Consumer Goods Sector Consumer Goods Sector Ayu Kurnia Sari; Hendra Saputra; Jonathan Pakpahan; Sumariaty Br Manurung
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.357

Abstract

This study aims to determine the effect of operating cash flow on stock prices through earnings persistence as an intervening variable in manufacturing companies in the food and beverage consumer goods sector. The data needed in this study were collected using documentary techniques. The type of data used in this study is secondary data. The method used to process data is descriptive statistical method and multiple linear regression method with Ordinary Least Squares (OLS) approach. The tool used in the research is SPSS version 23. The results of the Partial test or t test show that the operating cash flow variable does not have a significant and partial effect on the dependent variable, namely the market price. The t-test results show a significant value of 0.767 greater than significant (a) of 5%. Thus globally these variables cannot be used in analyzing market prices. Based on the model summary table, the value of R2 or R Squere is 0.027, this indicates that the contribution of operating cash flow and earnings persistence is 2.7% while the remaining 97.3% is the contribution of other variables.
Bankruptcy Prediction Analysis on PT Blue Bird Tbk Aulia; Hendra Saputra; Eva Nanda Wulandari
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.358

Abstract

This research is a quantitative descriptive study that aims to determine how the Springate Method, Zmijewski Method, and Grover Method analyze bankruptcy at PT Blue Bird Tbk with the period used in this study is six years, starting from 2016-2021. This research was conducted by taking secondary data in the form of financial reports obtained from the official website www.bluebirdgroup.com. The Springate method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, there were two years in the vulnerable area, namely 2016 and 2018, in 2017 the company was in a healthy condition or not bankrupt. The Zmijewski method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, that the six consecutive years did not experience bankruptcy. The Grover method used to analyze the bankruptcy condition of PT Blue Bird Tbk in the 2016-2021 period, that the six consecutive years did not experience bankruptcy.PT Blue Bird Tbk was in a vulnerable area in 2016 and 2018, but for 2017 the company was in a healthy condition or not bankrupt. While experiencing bankruptcy in 2019-2021 using the Springate method and this method is accurate in analyzing bankruptcy in this company. While the Zmijewski and Grover in the six years 2016-2021, PT Blue Bird Tbk is in a healthy condition or not bankrupt.
Analysis of Cryptocurrency Financial Reporting Based on PSAK Ayu Kurnia Sari; Vina Arnita; Hendra Saputra; Oktarini Khamilah Siregar; Rica Cahya Amalya
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 1 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i1.171

Abstract

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.
Jenis Dan Faktor Penyebab Alih Kode Dalam Transaksi Jual Beli Di Pasar Hendra Saputra; Muhammad Hanafi; Suleha Ecca; Rosmini Kasman
Deiksis : Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 10 No 2 (2023)
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/8sr93k62

Abstract

Penelitian ini merupakan penelitian deskriptif kualitatif. Fokus penelitian ini yaitu jenis alih kode berdasarkan sifatnya dan faktor penyebab terjadinya alih kode. Data diperoleh dengan menggunakan teknik observasi, wawancara, rekam, simak, dan introspeksi. Data dianalisis dengan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa jenis alih kode yang terjadi dalam transaksi jual beli terdiri dari alih kode sementara dan alih kode permanen. Alih kode sementara meliputi alih kode dari bahasa Indonesia ke bahasa Bugis kembali ke bahasa Indonesia dan sebaliknya, sedangkan alih kode permanen juga terjadi meliputi alih kode dari bahasa Indonesia ke bahasa Bugis dan sebaliknya juga. Selanjutnya, faktor penyebab terjadinya alih kode disebabkan oleh empat faktor: (1) faktor penutur, (2) faktor lawan tutur, (3) faktor hadirnya pihak ketiga, dan (4) faktor perubahan topik pembicaraan
Pengaruh Rasio Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Putri Melani; Dwi Saraswati; Hendra Saputra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5865

Abstract

The aim of this research is to examine how solvency ratios, liquidity, and company size influence the financial performance of BEI construction from 2020 to 2024. Return on Assets (ROA) is used as the dependent variable to measure financial performance, while Debt to Asset Ratio (DAR), Cash Ratio (CR), and the natural logarithm of total assets (Ln Total Assets) are used to measure solvency, liquidity, and company size. This research uses a quantitative methodology that uses a multiple linear regression analysis approach. Purposive sampling was used to choose the sample, which included 80 observations from a total of 16 companies over a 5-year period. Based on the research findings, it can be concluded that while firm size has a substantial impact on financial performance, the solvency and liquidity variables have no significant impact on financial performance. At the same time, financial performance is significantly impacted by solvency, liquidity, and company size. It is hoped that these findings will contribute to the body of knowledge in the field of corporate finance and provide investors and company management something to think about when making financial decisions.
Co-Authors , Oktarini Khamilah Siregar Abda Abda Abdullah Hamzah Aditia Warman Ahmad Suhendri Lubis Aisyah Rianda Gewa Amran Achmad Anam, M Khairul Annisa Az Zahra Arief Daryanto ARIF HIDAYATULLAH Asiyah Asiyah Asrianny Asrianny Aulia Ayu Kurnia Sari Cecilia Miranda Lumbangaol Chairul Amsal Cut Nila Thasmi Darmawati J.S Dayu Larasati Dherma Yusnita Dian Mulfristia Dimas Very Prabowo Dudi S. Hendrawan Dwi Saraswati Dwihar Fitriani Endang Silaningsih Enzelika Rosari Putri Hutasoit Etriwati Eva Nanda Wulandari Evi Bayu Priatno Fadli agus triansyah Fahmi Aditiya Farida Hariani Fathiah Fathiah Febri Milano Febri Milano Sagala Gaby P F Tampubolon Ginta Puspita Ginta Riady Grace Analita Febrina Anak Ampun Grace Anna Maria Sitanggang Hafizuddin Hafizuddin Hafizuddin Hanifah Widiastuti Hera Wati Hesti Sabrina Hidir Efendi Ichsan Dwi Pangga Ichwan, Andri Pratama Indah Monalisa Irene Checilia Sihotang Irma Bonita Simbolon ISMARTAYA Jamaris, Muhamad James Siregar Jonathan Pakpahan Karminto khafi puddin Khairur Rahmah Azjahra Khusaeri Andesa Komala Ulfa Laras Fitri Aini Hasibuan Listem Wisiska Situmorang Manalu, Yulan Aisah Manfarizah Manfarizah Marhaban Sigalingging Meida Perwira Antartika Melky Adiansyah Meyzi Heriyanto Mhd. Shafwan Koto Mudhita Zikkrullah Ritonga Mufti Fathonah M Mufti Fathonah Muvariz Muhammad Hanafi Muhammad Umair Yazid Najha Nawanda Zhurfiy Naufal Abdurrahman Prasetyo Nazwa Arifa Nidia Yuniarsih Nidia Yuninarsih Nurhaty P. Sari Nurhidayat Nurman Pamungkas Nurul Aisyah Nurul Fadilah Patricia Wanda Patricia Wanda Sianturi Peby Monica Putri Melani Putri Najwa Safitri Radhika Narwastu Rahmaddeni Rahmaddeni Rangga Restu Prayogo Reindo Febrianto Reyka Triana Yohana Sidabutar Rica Cahya Amalya Riris Amigo Simatupang RM. Riadi RM. Riadi Rosmaidar Rosmaidar Rosmini Kasman Safitri Maya Sari Saidatunur Fauzi Saidin Salmani, Muhammad Salniwati Santi Devi Silalahi Sapto Wiratno Satoto Sastra Sefina Sitanggang Sepriano Sepriano Sihombing, Humisar Siti Fauziah Siti Sahira Sri Kartikowati Suastiana Anja Kelauri Suharto Suharto Suleha Ecca Sumariaty Br Manurung Surya Lesmana Susi Hendriani Syahreza, Dina Sarah Syahrun, Syahrun Syakur Syakur Tarsisius Susilo Tasya Novi Ardana Tazul Arifin Tuwadi Vina Arnita Wardatul Janah Wowo Rossbandrio Yeftika Mutiara Sianturi Yogantara Yogantara Yunior, Khomeiny