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All Journal PASAI Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science International Journal of Social Service and Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) SI-MEN (AKUNTANSI & MANAJEMEN) STIES Journal of Governance, Taxation, and Auditing IRSYADUNA: Jurnal Kemahasiswaan Eduvest - Journal of Universal Studies Jurnal Teknologi Informasi The International Journal of Tropical Veterinary and Biomedical Research Infolitika Journal of Data Science Jurnal Perikanan Terpadu TENANG : Teknologi, Edukasi, dan Pengabdian Multidisiplin Nusantara Gemilang

Murhaban Murhaban

Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh

Author-ID : 5350307

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Veterinary Other

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Pembuatan Mesin Pneumatic Power Forging Hammer Untuk Meningkatkan Produktifitas Pandai Besi Tradisional Di Aceh Barat Darsan, Herri; Susanto, Herdi; Murhaban, Murhaban; Fazlina, Rita; Syari, Zammiq; Munawir, Al; Farizal, Teuku
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 3, No 2 (2021): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v3i2.4355

Forging is a metal processing process by changing its shape in a hot state with a punch system. Some of the forging products produced by the blacksmith industry such as machetes, knives, hoes, dodos, household, agricultural, and equipment for agricultural and plantation products. But now the existence of the blacksmith industry has begun to fade because of the proliferation of manufactured products. The traditional blacksmith business that was pioneered in the village of Blang Berdang, Johan Pahlawan District, West Aceh Regency, Pande Besi UDM Service. Regency. West Aceh. which has been passed on to the third generation which is managed from generation to generation to get the iron processing skills obtained from his parents. the use of this tool to facilitate the community in the productivity of blacksmiths technologically in West Aceh. The results of iron forging can increase marketing and promotion for their work so that the product can be accepted by traditional and modern markets. From the description above, it is necessary to manufacture a Pneumatic Power Forging Hammer Machine to Increase the Productivity of Traditional Blacksmiths in West Aceh and assistance in Product Promotion so that their products can be sold throughout Indonesia.

Pelatihan Penulisan Feature Jurnalistik Bagi Calon Insan Pers pada Harian Serambi Indonesia Muzakkir, Muzakkir; Juliana, Rena; Murhaban, Murhaban
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 3, No 2 (2021): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v3i2.4362

Feature merupakan karya jurnalistik berisi perpaduan berita dan opini, dengan gaya bercerita (story telling) mengandung unsur human interest dengan menggunakan bahasa sastrawi, tujuannyamenjadi karya kreatif dan inovatif bagi calon insan pers dan wahana transformasi pengetahuan serta kreasi seni bagi publik atau bagi masyarakat yang berminat membaca. Manfaatnya, melatih diri calon insan pers untuk mengembangkan ketrampilan menulis feature secara efektif. Targetnya, calon insan pers mampu meningkatkan kemampuan menulis feature secara khusus, mampu melahirkan tulisan feature dengan baik dan memiliki intuisi (nurani) yang tajam terhadap aspek kehidupan dan peristiwa. Menggunakan metode ceramah dan diskusi, caranya menampilkan materi dalam bentuk power point, disertai contoh feature yang telah dipublikasi baik melalui surat kabar, majalah, maupun yang ditulis dalam karya buku sebagai pendukung. Hasilnya, calon insan pers dapat melahirkan karya-karya tulis feature berkualitas yang memiliki fungsi pemberi informasi tentang suatu situasi, keadaan terhadap peristiwa yang terjadimendidik, menghibur, dan menggairahkan pembaca.

Accountability Determination Analysis on Islamic Boarding Schools in Bireuen Regency Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4360

This study aims to: examine the effect of charismatic leadership, human resource competence, the use of Technology in increasing the accountability of Islamic boarding schools. The method used in this research is descriptive and verification methods. The population in this study were all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) were active Islamic boarding schools with several students above 500. Islamic boarding schools that met the population characteristics were 33. The census determined the sample. The instrument used in data collection is a questionnaire. Questionnaires were given to Islamic boarding school leaders, teachers, and heads of accounting/administration/finance sections. The total number of respondents was 99. The collected data were analyzed using a PLS approach using a structural equation model (SEM). The results showed that charismatic leadership and HR competence positively and significantly affected accountability. While the use of Technology has no significant positive impact on accountability.

Pengaruh Debt Financing dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Umum Syariah di Indonesia Periode Indrayani Indrayani; Murhaban Murhaban
SI-MEN Vol 10 No 1 (2019): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.672 KB)

This study aims to determine the effect of Debt Financing and Equity Financing on the Profit Expense Ratio of Islamic commercial banks operating in Indonesia in 2014-2016 partially. The data used in this study are quantitative data in the form of secondary data in the form of annual financial statements during 2014-2016 with 36 observations. The sample in this study are all Islamic commercial banks in Indonesia, which amounted to 13 banks and the samples in this study are 12 Islamic commercial banks selected by purposive sampling method. The data analysis method used is multiple linear regression. The results of the study show that (1) Debt Financing has a positive and significant effect on Profit Expense Ratio in Islamic commercial banks in Indonesia. (2). Equity Financing has a positive and significant effect on Profit Expense Ratio in the Islamic commercial banks in Indonesia.

Pengaruh Audit Capacity Stress dan Ukuran Kantor Akuntan Publik terhadap Manipulasi Aktivitas Ril pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia (2013-2016) Murhaban Murhaban; Chairunnisa Chairunnisa
SI-MEN Vol 9 No 1 (2018): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.57 KB)

This study aims to see (1) the influence of audit capacity stress and (2) size of Public Accountant offices on the manipulation of real activity on the consumer goods industry companies in Indonesia Stock Exchange. The data used in this study was secondary data of 30 samples. Sampling technique used was purposive sampling technique. The method used to analyze the relationship between the independent and dependent variable was multiple linear regression method and classical assumption test. The result of this research showed that (1) audit capacity stress influenced to manipulation of real activity in consumer goods industry companies in Indonesia Stock Exchange, (2) Size of Public Accountant offices influenced to Manipulation of Real Activity on the Consumer Goods Industry Company In Indonesia Stock Exchange. Simultaneously, audit capacity stress and size of Public Accountant offices had a positively and significant effect to manipulation of real activity in consumer goods industry company In Indonesia Stock Exchange. It was expected that the company to be able to avoid the manipulation of real activity in the company and the further researchers should add other independent variables that may influence the manipulation of the company's real activity, Such as corporate governance

PENGARUH INVESMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Murhaban Murhaban; Indrayani Indrayani; Pogek Pogek
SI-MEN Vol 12 No 1 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Penelitian ini bertujuan untuk mengetahui Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dan Return Saham Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder sebanyak 39 Perusahaan Manufaktur. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Metode yang digunakan untuk menganalisis hubungan antara variabel independen dengan variabel dependen adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial investment Opportunity Set berpengaruh positif dan signifikan terhadap Kualitas Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia. secara parsial investment Opportunity Set berpengaruh positif dan signifikan terhadap return saham pada Perusahaan Manufaktur di Bursa Efek Indonesia.

Analysis of Accountability Determination in Bireuen Regency Islamic Boarding Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i1.229

The purpose of this research is to investigate the impact of charismatic leadership, human resource competence, and the use of technology on increasing the accountability of Islamic boarding schools. The descriptive and verification methods were used in this study. In this study, the population consisted of all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) included active Islamic boarding schools with more than 500 students. There were 33 Islamic boarding schools that fit the demographics. The sample was determined by a census. A questionnaire is the data collection instrument. Questionnaires were distributed to Islamic boarding school leaders, teachers, and accounting/administration/finance department heads. There were 99 total respondents. The collected data were analyzed using a structural equation model and a PLS approach (SEM). The findings revealed that charismatic leadership and HR competence had a positive and significant impact on accountability. While technology has no discernible positive impact on accountability.

Audit It Process Po-01 To Academic Information System In Higher Education Polytechnic Using The Cobit Framework Rendra Trisyanto Surya; Syafrizal Ikram; Murhaban Murhaban
Eduvest - Journal of Universal Studies Vol. 2 No. 6 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

The role of information technology in higher education is to realize academic effectiveness. Academic Information System (SIAK) which is loaded with the use of Information Technology (IT). The PO1 IT Process Governance audit based on the COBIT standard, namely “Define a Strategic Information Technology Plan” then became a strategic issue for the success of higher education management, especially the SIAK Polytechnic campus which uses information technology-based tools in its teaching and learning process. This study aims to measure the level of IT Process PO-01 governance in relation to Academic Information Systems in Vocational Model High Schools (Polytechnics). The sample of this research is nine Vocational High Schools (Polytechnics) in Bandung. From the results of the study, it is known that the IT Process Governance PO-01 at SIAk Vocational Colleges is still at Level 2, namely "Repeatable but Intuitive". The effectiveness of governance is still determined by the competence of the individual or part of the personnel who carry out the IT Function (technical) and the assignment is ad-hoc. IT management at SIAk has not been internalized and refers to Best Practice. But on the other hand, it has begun to be seen that the Polytechnic management has a fairly good awareness of the importance of IT Governance and wants to make it an enabler for the Academic Information System (SIAk). However, there is still a fairly high gap between what is and what should be desired as in COBIT Best Practicevariables.

Economic Loss from Nematodiasis in Local Goat Farmings around the Region of Animal Primary Health Care of Batee Roo, Aceh Jaya Regency Murhaban Murhaban; Teuku Reza Ferasyi; Muhammad Hambal; Yudha Fahrimal; Razali Razali
The International Journal of Tropical Veterinary and Biomedical Research Vol 2, No 2 (2017): Vol. 2 (2) November 2017
Publisher : The Faculty of Veterinary Medicine of Syiah Kuala University

This study aims to dicover the economic loss caused by nematodiasis in local goat farmings around the animal primary health care (Puskeswan) in Batee Roo, Aceh Jaya. In this study, as many as 84 goats positive of nematodiasis were used as samples for cross-sectional approach. Nematodiasis goats were confirmed from clinical symptoms and fecal examination using centrifugation method. Economic loss was determined by measuring body weight of all the goats. The results showed that the goats in the local farms had more than 70% prevalence rate of nematodiasis, which caused economic loss around Rp. 34.300,-/male goat, and Rp.9.310,-/ female goat. Based on the goats population in Batee Roo in 2014, total economic loss from nematodiasis for male goats reached Rp. 19.012.000,- per year, and for female it was Rp. 9.012.000,- per year. From this data, it can be concluded that the economic loss from nematodiasis in male and female goats around Puskeswan Batee Roo, Aceh Jaya per year could reach Rp. 20.000.000.

Audit of It Process Ai-02 CobIt in Academic Information System (Case Study on Several Vocational Higher education in Bandung) SURYA, Rendra Trisyanto; KERIHI, Anthon Simon Yohanis; MURHABAN, Murhaban; HAQ, Ashanul
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.941

The development of Information Technology (IT) allows the Academic Information System (SIAK) to become a central element in the management process of Higher Education, primarily Academic. On the other hand, the sophistication of IT in SIAK develops a variety of new risks (IT Risks) that accompany it if not managed properly. Therefore, the maturity level of SIAK management determines the performance of the academic activity process. In SIAK, the element that determines system performance is Application Software. The results of this study indicate that IT Process AI-02 (Procurement of Application Software) Vocational Higher Education in Bandung, as measured based on COBIT standards, is still at the 2.1 level. This means a part/function (management) already handles Software Procurement but is still "Repeatable but intuitive." Because it is managed sporadic and only refers to leadership policies with limited control over IT/SIAK. From the radar chart of the research results, it can be seen that the prominent role of IT Process AI-02 is the aspect (indicator) of "Approval," "Technical Support from Vendors," and focus on handling the problem of "data integration" because many universities are in the transition period from old IT to new IT. Other indicators (COBIT requirements) still need to be higher (meaning they have not become a concern) when the AIS procurement process is carried out.

Co-Authors A.A. Ketut Agung Cahyawan W Abdurrahman Ridho Adityo, Hilman Dwi Aiyub Aiyub Al Munawir Al Zuhri Alisman, Alisman Almunawir, Almunawir Andiini, Mirna Ria Andika Aprilianto, Andika Andini, Mirna Ria Andria Zulfa Anhar Fazri Aris Munandar Aulia Rahman Balqis, Fathia Bilal, Muhammad Chairunnisa Chairunnisa Chairunnisa Chairunnisa Chandra, Radja Aditya Cut Mutia, Cut Darmadi, Herry Defry Basrin Desi Maulida DIAN FEBRIANTI Ellidianti, Rossy Novia Fadhlain, Said Farizal, Teuku Fatih Abdillah, Muhammad Futri Syam HAQ, Ashanul Hata, Achmad Hendra Raza Herdi Susanto Herri Darsan Husdayanti, Noviana Ikhsan Ikhsan Ikram, Syafrizal Ilham Azmy Ilham Juliwardi INDRAYANI INDRAYANI INDRAYANI INDRAYANI Irpandi, Wira Johar Nur Iin juliana, rena Juliawardi, Ilham Junaidi, Juna Junai Karti, Karti Kerihi, Anthon Simon Yohanis Khatami, Muhammad Kurnia, Dian Masykur, Masykur Maulida, Cut Yanti Maulina, Putri mauludi, mauludi Merawati, Merawati Mirza Adia Nova Muammar Khaddafi Muh Nurtanzis Sutoyo Muhammad Ardiansyah Muhammad Hambal Muhammad Hambal Muhammad Hasyem Mukhlizar, Mukhlizar Muzakir Muzakkir Muzakkir Naz’aina Naz’aina Naz’aina Naz’aina Nurhasanah Nurhasanah Nurya Savitri, Agustin Pogek Pogek Pradityo Utomo Raudhatun Nafisah Razali Razali Rendra Trisyanto Surya Ridha, Ismu Ridho, Abdurrahman Rita Fazlina Ruslan Ruslan Samwil, Samwil Sanusi Sanusi Sapriyadi Saputra Lubis, Doni Sari, Pipi Ida Sempena, Iwan Doa Sofia Sofia, Sofia Suhendra, Rivansyah Sujahri, Irfan SURYA, Rendra Trisyanto Suryadi Suryadi Suryadi Suryadi Syari, Zammiq Teuku Reza Ferasyi Teuku Reza Ferasyi Ti Aisyah Wijono, Hani Adi Yudha Fahrimal Yusniati Yusniati Zulfikar Zulfikar

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