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All Journal Jurnal Manajemen Terapan dan Keuangan JDM (Jurnal Dinamika Manajemen) Gadjah Mada International Journal of Business Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SENTRALISASI DIJB (Diponegoro International Journal of Business) Islamika : Jurnal Ilmu-Ilmu Keislaman International Journal of Supply Chain Management Petra International journal of Business Studies (IJBS) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Studi Ilmu-ilmu Al-Qur'an dan Hadis YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MABIS: Manajemen dan Bisnis EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Alim | Journal of Islamic Education Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Jurnal Pendidikan dan Kewirausahaan JURNAL MANAJEMEN PENDIDIKAN Ushuluna: Jurnal Ilmu Ushuluddin Jurnal Revenue : Jurnal Ilmiah Akuntansi VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal La Bisecoman Dynamic Management Journal Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Basica Jurnal Minfo Polgan (JMP) Journal of Management and Islamic Finance Studi Akuntansi, Keuangan, dan Manajemen Maghza: Jurnal Ilmu al-Qur'an and Tafsir Journal of Accounting and Finance Management (JAFM) Innovative: Journal Of Social Science Research IIJSE Jurnal Sistem Informasi dan Manajemen Raudhah Proud To Be Professionals: Jurnal Tarbiyah Islamiyah
Imronudin Imronudin
Universitas Muhamadiyah Surakarta
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Transportation Other

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Analisis Nilai-Nilai Moderasi Beragama dalam Buku Ajar Al-Qur’an Hadis Madrasah Ibtidaiyah Terbitan Kemenag RI 2020 Imronudin, Imronudin; Mubarok, Andi Husni
Islamika : Jurnal Ilmu-Ilmu Keislaman Vol. 24 No. 2 (2024): Islamika: Jurnal Ilmu-Ilmu Keislaman
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat, Institut Agama Islam Negeri (IAIN) Kerinci, Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/islamika.v24i2.4867

Abstract

This research analyzes the values of religious moderation in the Al-Qur'an-Hadith Madrasah Ibtidaiyah (MI) teaching book published by the Ministry of Religion in 2020 for classes I-VI. Even though the teaching book includes moderate values, the delivery of the material is not optimal and needs further explanation so that students can receive it well. This research uses a qualitative descriptive method based on library research, categorizing themes related to religious moderation, frequency calculations, and conversion to percentages. The research results show that this book generally contains moderate values, such as civility (ta'addub), exemplary (qudwah), citizenship and nationality (muwatanah), taking the middle path (tawassuṭ), balance (tawazun), straight and firm (i'tidal), deliberation (syura), equality (musawah), tolerance (tasamuh), and dynamic and innovative (tathawwur wa ibtikar). However, these values are mostly not mentioned explicitly in textbooks. One of the values, deliberation (musyawarah), has not been found in the Basic Competencies (KD) or available materials.
PENGARUH DEBT TO EQUITY RATIO, NET PROFIT MARGIN, SALES GROWTH, DAN PROFITABILITY TERHADAP DIVIDEND PAYOUT RATIO Bagas Febryanto; Imronudin Imronudin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Net Profit Margin (NPM), Sales Growth, dan Profitability (Return on Equity/ROE) terhadap Dividend Payout Ratio (DPR) pada perusahaan yang terdaftar dalam indeks IDX High Dividend 20 di Bursa Efek Indonesia selama periode 2018–2023. DPR merupakan indikator penting dalam kebijakan dividen yang dipertimbangkan oleh investor dan manajemen dalam pengambilan keputusan investasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan, dengan total sampel sebanyak 66 observasi yang diperoleh melalui metode purposive sampling. Teknik analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM) berdasarkan hasil uji Chow dan Hausman. Hasil penelitian menunjukkan bahwa DER dan ROE tidak berpengaruh signifikan terhadap DPR. NPM tidak berpengaruh signifikan pada tingkat signifikansi 5%, namun menunjukkan pengaruh negatif signifikan pada tingkat signifikansi 10%. Sementara itu, Sales Growth berpengaruh negatif signifikan terhadap DPR pada tingkat signifikansi 5%. Temuan ini menunjukkan bahwa perusahaan yang memiliki margin laba tinggi dan pertumbuhan penjualan yang tinggi cenderung menahan laba untuk kepentingan ekspansi atau investasi internal, sehingga pembagian dividen menjadi lebih rendah. Dengan demikian, kebijakan dividen perusahaan tidak hanya ditentukan oleh laba atau pertumbuhan, tetapi juga oleh strategi jangka panjang dan struktur pendanaan internal perusahaan.
Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Basic Material Periode 2021-2023 Arief Gunawan, Rizky; Imronudin, Imronudin
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1850

Abstract

Tujuan dalam penelitian ini adalah melakukan analisis pada pengaruh faktor dari likuiditas, leverage, pertumbuhan perusahaan, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan, serta bagaimana peranan kebijakan dividen sebagai faktor pemoderasi. Penelitian ini memiliki objek, yaitu perusahaan yang tercatat pada Bursa Efek Indonesia di sektor basic material. Kuantitatif kausal diterapkan pada penelitian ini sebagai metode penelitian. Purposive sampling diterapkan sebagai teknik pengambilan sampel. Berdasarkan kriteria pada purposive sampling yang ditetapkan peneliti, didapatkan jumlah sampel sebanyak 22 perusahaan dengan tiga periode pengamatan dari tahun 2021-2023 dengan total keseluruhan dari sampel sebanyak 66 data observasi. Temuan penelitian ini mengungkapkan bahwa faktor ukuran perusahaan dapat berpengaruh signifikan terhadap nilai perusahaan dengan arah negatif, sedangkan faktor kebijakan dividen dapat berpengaruh signifikan terhadap nilai perusahaan dengan arah positif. Akan tetapi, faktor likuiditas, leverage, dan pertumbuhan perusahaan tidak menunjukan adanya pengaruh yang cukup signifikan terhadap nilai perusahaan. Setelah dimasukan kebijakan dividen sebagai faktor pemoderasi, penelitian ini mengungkapkan bahwa faktor dari kebijakan dividen mampu dalam berperan sebagai faktor pemoderasi pada pengaruh likuiditas, leverage, dan pertumbuhan perusahaan terhadap nilai perusahaan. Akan tetapi, faktor dari kebijakan dividen tidak cukup mampu dalam berperan sebagai faktor pemoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan.
Advancing Hospital Service Quality and Operational Effectiveness through Evidence-Based Analgesic Protocols: JEL Classification: I11, I12, I18, L15, M11, D24 Hermawan, Andi; Romadhon, Yusuf Alam; Imronudin, Imronudin
Journal La Bisecoman Vol. 6 No. 2 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i2.2173

Abstract

The study is aimed at comparing the clinical and institutional outcomes of using two postoperative analgesics regimens, Epidural Levobupivacaine and Syringe Pump Fentanyl, and how these drugs interfere with analgesia control and resource consumptions, patient satisfactory, and system performance. A comparative observational research design was used which covered 60 patients of Total Knee Replacement (TKR) who were in a tertiary orthopedic center. The participants were at random allocated to an Epidural Levobupivacaine or Fentanyl protocol. The collected data included pain scores, adverse events, the readiness of the patient to leave, and satisfaction questionnaires and efficiencies of hospitals in terms of data. The data were analyzed using descriptive and comparative approaches. The Epidural group of patients recorded less pain scores, fewer adverse effects, earlier mobilization and shorter length of stay. The scores of the satisfaction on pain control, comfort and responsiveness were significantly more in the Epidural group. The mode of operation also demonstrated better nursing efficiency and discharge planning, and risk indicators were reduced, e.g. escalation to high-dependency care, with the use of the epidural protocol. Epidural Levobupivacaine represents an effective operational and clinical performance that demonstrates that it can be used as a strategical standar in elective orthopedis care based on systemic opioids. In addition to the analgesic effectiveness, the protocol improves institutional efficiency, minimizes the clinical risk, intensifies patient experience and fits the contemporary performance-based healthcare provision. Pain management must therefore be redefined as an impact component that has a cross-functional component of hospital service design.
Intensifikasi Kompetensi Literasi dengan Metode Montessori pada Siswa Kelas Rendah Madrasah Ibtidaiyyah Imronudin, Imronudin; Astira, Ucu
BASICA Vol. 3 No. 2 (2023)
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/basica.v3i2.4258

Abstract

Kajian ini membahas upaya megintensifikasi atau meningkatkan kompentensi literasi dengan metode Montessori pada siswa Madrasah Ibtidāiyyah (MI) di kelas rendah. Literasi bukan hanya sekedar membaca, menulis, dan berhitung. Literasi lebih dari itu, yaitu tentang kecakapan berfikir, mengidentifikasi, dan memanifestasikan apa yang telah dinalar dari teks dan sesuai konteks. Digunakan Montessori selain metode ini telah teruji lama, Montessori terfokus pada usia sensitif anak yang menurut kajian neurologi adalah masa keemasan anak yang tidak dapat diulang kembali dan harus dimanfaatkan. Metode ini juga mengusung konsep menyenangkan (friendly concept), humanis, dan menyediakan lingkungan yang sesuai dengan selera anak agar anak fokus pada potensinya. Penelitian ini menggunakan metode kualitatif berbentuk naratif-deskriptif dan berjenis library research. Hasil dari penelitian ini adalah urgensitas periode sensitif pada anak karena di masa ini anak berkembang secara fisik, kognitif, sosial-emosional, dan literasi. Maka, komponen Montessori sebagai strategi, dideskripsiakn dan dioptimalisasi sehingga tercipta generasi literat, yaitu anak dengan kecakapan berfikir dan kemampuan menarik makna dari teks serta menguasai konteks.
Analisis Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Pariwisata Tahun 2020-2024 Wijayadi, Pandu; Imronudin, Imronudin
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.8888

Abstract

This study aims to analyze the influence of profitability, liquidity, and company size on firm value in tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this study is based on the importance of firm value as a key indicator in attracting investor interest and reflecting a company's performance and future prospects. This study uses a quantitative approach with panel data regression analysis and the selection of the Random Effects Model (REM). The sample used was 18 companies, with a total of 90 observational data obtained from annual financial reports. The results show that profitability has a negative but insignificant effect on firm value. Liquidity has a positive but also insignificant effect on firm value. Meanwhile, firm size has a negative and significant effect on firm value. These findings imply that large company size does not always reflect high value, especially in the context of the post-pandemic tourism industry. This study is expected to serve as a reference for financial managers and investors in evaluating factors influencing firm value in the tourism sector.
Efficiency of Zakat Collection and Distribution by the National Zakat Agency (Baznas) in Regencies/Cities in Indonesia Isti Khoirul Rochmah; Muhammad Sholahuddin; Imronudin Imronudin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7757

Abstract

This study aims to analyze the efficiency of zakat collection and distribution by the National Zakat Agency (Baznas) in districts/cities in Indonesia. This study uses a descriptive quantitative approach. The population in this study is all companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used in this study is non-probability sampling, specifically purposive sampling. The data sources for this study are audited financial reports issued by each National Zakat Management Agency (BAZNAS) in districts/cities on the Digital Zakat Information System or the official Digital Service Interface of BAZNAS RI. The data collection method used in this study was documentary research (literature review). The data analysis method used in this study was Data Envelopment Analysis (DEA), a non-parametric technique used to assess the technical efficiency of decision-making units (DMUs). The results of this study indicate that technical efficiency in zakat management does not solely depend on the size of input allocation but is more determined by managerial effectiveness in managing inputs to produce optimal outputs. The combined approach of DEA and FDH has proven capable of providing a more comprehensive understanding of the institutional performance of BAZNAS. Therefore, this study supports the importance of developing a data-based evaluation system and structured institutional development strategies focused on long-term efficiency, particularly in zakat management as a public trust and an instrument of social justice at the local level
PENDIDIKAN INTERELIJIUSITAS: WACANA MODERASI BERAGAMA DI RUANG PUBLIK Muhammad, Riza; Imronudin, Imronudin
Ushuluna: Jurnal Ilmu Ushuluddin Ushuluna: Jurnal Ilmu Ushuluddin | Vol. 8 No. 1 June 2022
Publisher : Faculty of Ushuluddin UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ushuluna.v8i1.25442

Abstract

Pendidikan interreligius merupakan solusi untuk masyarakat yang pluralistik, sebab berusaha memahami keunikan dari setiap agama untuk bersama-sama menjalin komunikasi berdasarkan tradisi agama masing-masing, sehingga muncul titik temu kesepahaman dalam beragama. Dalam ruang publik yang terbuka, sangat terasa urgensitasnya untuk membangun toleransi aktif karena setiap agama sama-sama memiliki hak untuk tumbuh dan membangun moderasi tanpa mengucilkan agama yang berbeda darinya. Jika tidak segera dibumikan, maka akan sulit membangun harmonisasi bergama di ruang publik sehingga akan terus melahirkan konflik disertai pengakuan eksistensi satu agama. Penelitian ini menggunakan metode kualitatif, usaha mengungkap realitas empiris. Pendekatan dan analisa yang digunakan adalah verstehen dan fenomenologi, yakni keterbukaan manusia dengan realita dunianya dimana dirinya hidup dengan memahami konsep dasar, hambatan, prospek, dan bentuk-bentuk pendidikan interreligius sebagai wacana moderasi antar umat beragama. Penelitian ini berkesimpulan, pendidikan ini menanamkan pengetahuan luas, berkemanusiaan dan meminimalisir konflik, karena umat beragama bebas berdiskusi dan mencari titik persamaan, sekalipun keadaan mereka berbeda.
The Effect of Financial Performance on Stock Price Changes in Financial Sector Companies Listed on the Indonesia Stock Exchange Dwiyanti, Heni; Imronudin, Imronudin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2716

Abstract

Stock price fluctuations reflect market reactions to various factors, including company financial performance, economic conditions and investor sentiment. Understanding these factors is important for making better investment decisions. This study seeks to analyze the effect of financial performance on fluctuations in stock prices. Financial performance is assessed by the Debt-to-Equity Ratio (DER), Dividends Per Share (DPS), Earnings Per Share (EPS), and Dividend Payout Ratio (DPR). This study's population consists of financial sector enterprises listed on the Indonesia Stock Exchange (IDX) in 2023. A sample of 31 companies was obtained by purposive sampling. The data analysis employed multiple linear regression, the coefficient of determination, F-test, T-test, as well as classical assumption tests, all done using Eviews14 software. The data analysis results indicate that DER exerts a negative and minor influence on stock price fluctuations, but EPS, DPS, and DPR demonstrate a positive, also a substantial impact on stock price variations.
Corporate Governance in Detecting Lack of Financial Report Syamsudin, Syamsudin; Imronudin, Imronudin; Utomo, Sasongko Tri; Praswati, Aflit Nuryulia
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12757

Abstract

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.
Co-Authors Achyarnis, Achyarnis Aflit Nuryulia Praswati andi hermawan Anggraini, Puput Diah Ardhaneswari, Rena Arief Gunawan, Rizky Astira, Ucu Aulia Uzzulfa Ayu T P, Delonika Diah Bagas Febryanto Berliana Widyaningrum Budi, Agha De Aghna Setya Burhannudin Ichsan C Chuzaimah Cahyani, Bintang Defri Devi Setiyani Devira Mezza Herawati Diana Krismunita Diva Kanisa, Ireniza Dwi Budi Santoso Dwiyanti, Heni Elin Nur Kuatin Em Sutrisna Ema Muawanah Eva Maulani Fajar Juni Widyanto Famela Apriningtyas Fatchiatuzahro, Fatchiatuzahro Fatchiatuzzahro, Fatchiatuzzahro Finnia Fauzia Fathia Fitriana, Hindun Harwanto, Salsabila Fadhilah Farah Henry Dwi Wahyudi Ihwan Susila Isti Khoirul Rochmah Jati Waskito Javed Ghulam Hussain Kartika Chandra Puspita Kussudyarsana Lestari, Niya Langgeng Liana Mangifera M. Farid Wajdi M. Sholahuddin Mahfud Nugroho Ma’rifah Ma’rifah Moechammad Nasir Moefida, Noeroel Mubarok, Andi Husni Muhammad Farhan Musyaffa’ Muhammad Haryo Jatmiko Muhammad Yusuf Abdhul Fatah Muhammad, Riza Muizza Fattah Mughni Muzakar Isa Niken Wulandari Nirbita Albertina Pegi Pradana Pratama, Mohammad Aldhi Putri, Astina Putri, Diva Ardelia Rabbani, Muhammad Yusuf Rafi Rahmadanti, Adinda Meissy Ratnaningrum, Anna Reyyaldi Aprilsa Pratama Reza, Riza Muhammad Rike Anggun Artisa Rikhi Adriana Rini Kuswati RIZA MUHAMMAD Riza, Riza Muhammad Sabiila Indra Prameswari Safari Wahyu Jatmiko Sajiwo Tri Prakoso Salsabila, Hasna Sasongko Tri Utomo Soepatini Sugiyanto Sugiyanto Syamsudin Syamsudin Syamsudin Syamsudin Tsalista Kindah Salama Utomo, Sasongko Tri Utomo, Sasongko Tri Vita Ardiyantiningsih Widyawati, Lia Ratna Wijayadi, Pandu Winda Linansya Wisnu Aji, Arfa Nurrexa Wiyadi Wiyadi Yusria, Lana Yusuf Alam Romadhon Yusuf Widayanto, Agasi Yusuf, Amry Irsyada