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<![CDATA[Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Pasar terhadap Harga Saham pada Perusahaan Otomotif yang tedaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sandro Heru Yusuf Arifandi]]>;
<![CDATA[Siti Masyithoh]]>;
<![CDATA[Anisa Kusumawardani]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 4 (2019): November ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v4i4.5634
<![CDATA[Sandro Heru Yusuf Arisandi. 2019. The Influence of Liquidity, Solvability, Profitability, Market on Share Price in Automotive Company Registered on Indonesia Stock Exchange. Under the guidance of Siti Masyithoh and Anisa Kusumawardhani. This research aimed to know and to analyse how big the influence of ratio of liquidity, solvability, profitability, market on share price in automotive company registered on Indonesia Stock Exchange in 2013-2017. This research used secondary data obtained from the website of Indonesia Stock Exchange (IDX) with purposive sampling data collection method. In this research, there were samples taken from 9 automotive company in 2013-2017. Data collection was done using literature and empirical study. Data analysis technique used was multiple linear regression. The result of this research using F test showed that the variable of current ratio (X1), debt to equity ratio (X2), return on assets (X3)and price earning ratio (X4) (together) significantly influenced to share price of automotive company registered on Indonesia Stock Exchange (IDX) in 2013-2017. T test result showed that the variable of current ratio (X1), debt to equity ratio (X2), return on assets (X3) and price earning ratio (X4 ) has significant positive effect on share price of automotive company registered on Indonesia Stock Exchange (IDX) in 2013-2017.]]>
<![CDATA[ANALISIS PENENTUAN HARGA JUAL KORAN PADA KALTIM POST DI SAMARINDA ]]>
<![CDATA[MARNO -]]>;
<![CDATA[SITI MASYITHOH]]>;
<![CDATA[MUHAMMAD IKBAL]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i3.676
<![CDATA[This research is directly implemented in Samarinda Kaltim Post, located in the city of Samarinda is an industry engaged in a newspaper. The company set the selling price based on the purchase price of the issuer plus the desired profit company. The problems in this thesis is whether the determination of the selling price based on cost-plus pricing approach to the concept of total cost (total cost) is lower or higher than that of determining the selling price set by the company? In accordance with the above problems, the purpose of this paper is to compare the selling price established by the company with the count using cost-plus pricing approach to the concept of total cost (total cost). The analytical tool used in this study is a cost-plus pricing approach to the concept of cost (total cost). First determine the cost of production. The second determines the total cost. Third ROI calculation. Fourth calculation of expected profit. Furthermore, the calculation of mark up the first and last sale price calculation. The calculations show Kaltim Post newspaper selling price based on the cost-plus pricing approach Rp 3904.02, while according to the company amounted to Rp 4000, so there is a difference of Rp 95.98 Thus it is known that the sales price based newspaper cost-plus pricing approach to the concept of total cost (total cost) is lower than the selling price set by the company.Keywords: Cost-Plus Pricing, Total Cost]]>
<![CDATA[ANALSIS PERHITUNGAN HARGA POKOK PROYEK PERBAIKAN JALAN PADA PT HARLIS TATA TAHTA ]]>
<![CDATA[MUHAMMAD ADHITYA FARYANSA]]>;
<![CDATA[SITI MASYITHOH]]>;
<![CDATA[DHINA MUSTIKA]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v1i2.515
<![CDATA[The purposes of this reseach is to know th basic cost of according to company and for to compare basic cost of project from accounting theory with company. The basic theory that used by cost accounting and project management is using the tool of basic cost of project analysis. Based on result of analysis and discussion, therefore the conculsions from the research is The basic cost of project according to accounting theory is Rp.12.807.087.136 that consist Rp.11.900.790.594 for raw material cost, Rp. 503.578.423 for direct labor cost, and Rp. 402.718.119 for overhead cost. The basic cost of project according to company is Rp. 12.887.496.368, that consist Rp. 11.900.790.594 for raw material cost, Rp. 666.500.447 for labor cost, and Rp. 320.205.327 cost of equipment. Based on the result of calculate above, in fact, the difference basic cost of project between company and the theory is Rp. 80.409.232. It because there are many items cost that must not included into basic cost of project but it has included by yhe company. Thus, the research that the calculate of basic cost of project from Company is greater than the theory accpeted. Keywords: Cost accounting, Project management, The cost of the project]]>
<![CDATA[ANALISIS EFISIENSI MODAL KERJA DAN PROFITABILITAS PADA CV ASRI TATATIRTA DI SAMARINDA KALIMANTAN TIMUR ]]>
<![CDATA[Nanik Iswahyuni]]>;
<![CDATA[Siti Masyithoh]]>;
<![CDATA[Musviyanti Musviyanti]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 2 (2019): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v4i2.4921
<![CDATA[Nanik Iswahyuni, The Analysis of Network Capital and Pofitability In CV Asri Tatatirta Samarida East Kalimantan, under the guidance of Ms Siti Masyithoh ad Ms.Musviyanti. The research is a quantitive research. The purpose of this research was to know the efficiency of Network Capital and Provitability reviewed by the ratio of activity ad provitability in CV Asri Tatatirta period 2014 to 2017. The subject of this research is CV Asri Tatatirta . CV Asri Tatatirta is a corporate works on water reservoirs, purify cation, distribution, design, mechanical and electrical, and waste water recycle became clean water. The object of this research is financial statement, period 2014 to 2017, consist of balance sheet items of trial balance and income statement. The data collection method used in this research is documentation. The data analysis method used in this research is financial ratio analysis. The data analysis method used in the research is quantitive descriptive. The result of this research is CV Asri Tatatiirta could manage the network capital efficiently based on the total asset turnover, receivable turnover, and network capital turnover. And also the highest profitability level is on 2014.]]>
<![CDATA[Pengaruh earnings management terhadap nilai perusahaan dengan komisaris independen dan komite audit sebagai variabel moderating ]]>
<![CDATA[Nina Wijayanti]]>;
<![CDATA[Siti Masyithoh]]>;
<![CDATA[Abdul Gafur]]>
<![CDATA[ Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.29264/jiam.v3i2.1929
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis dampak manajemen laba pada nilai perusahaan dengan komisaris independen dan komite audit sebagai variabel moderasi pada perusahaan yang terdaftar di Bursa Efek. Manajemen laba diukur dengan akrual diskresioner proksi menggunakan model Jones yang dimodifikasi. Nilai perusahaan diukur menggunakan indikator harga saham penutupan (harga penutupan) yang terdaftar di Bursa Efek. Variabel moderasi dalam penelitian ini adalah independensi komisaris independen dan komite audit. Komisaris independen diukur menggunakan proporsi komisaris independen oleh dewan komisaris. Independensi komite audit diukur dengan proporsi komite audit independen oleh komite audit di perusahaan. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015 yang berjumlah 150 perusahaan. Sampel diperoleh oleh 60 perusahaan dengan data gabungan selama 3 tahun dalam analisis tunggal, jumlah pengamatan adalah 180 data penelitian menggunakan metode purposive sampling. Penelitian ini menggunakan regresi linier berganda dan regresi moderasi sebagai alat analisis data. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan direktur independen sebagai variabel moderasi yang melemahkan hubungan antara manajemen laba dengan nilai perusahaan. Independensi komite audit dan bukan sebagai variabel moderasi yang dapat melemahkan atau memperkuat manajemen dengan pendapatan perusahaan tetapi merupakan variabel yang dapat berdiri sendiri sebagai variabel independen lainnya.]]>
<![CDATA[Pengembangan Kompetensi Kritis Melalui Model Problem Based Learning Terhadap Kemampuan Belajar Siswa di Sekolah Dasar ]]>
<![CDATA[Inas Salsabila]]>;
<![CDATA[Siti Masyithoh]]>
<![CDATA[ Harmoni Pendidikan : Jurnal Ilmu Pendidikan Vol. 1 No. 2 (2024): Mei : Harmoni Pendidikan : Jurnal Ilmu Pendidikan ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.62383/hardik.v1i2.262
<![CDATA[Critical competence plays an important role in students' ability to solve a problem that occurs. Through PBL, students are trained to develop ideas, or ideas that can facilitate them in problem solving and learning activities at school. By using the Problem-Based Learning paradigm to achieve learning objectives in elementary schools, students' critical competencies are developed. This form of learning looks at the relationship between critical thinking and student learning outcomes by using a qualitative approach with literature study as a source of in-depth analysis. A suitable approach to help students build critical thinking skills is a problem-based learning strategy. Students are encouraged to actively participate in solving problems that arise when using the Problem-Based Learning paradigm, according to the learning outcomes. By using this problem-based learning approach, students are encouraged to investigate a problem in more detail and from a broader perspective. Students can come up with original ideas in this situation or ideas for problem solving. By developing students' critical thinking skills and highlighting the important role that teachers play in fostering an enjoyable learning environment and acting as facilitators in the teaching and learning process, the Problem Based Learning model has been proven to improve the quality of teaching and student learning outcomes in educational settings.]]>
<![CDATA[Tantangan dan Peluang Implementasi Nilai-Nilai Akhlak dalam Kehidupan Masyarakat Modern ]]>
<![CDATA[Uzma, Zikria]]>;
<![CDATA[Siti Masyithoh]]>
<![CDATA[ Cipulus Edu: Jurnal Pendidikan Islam Vol 2 No 2 (2024): Cipulus Edu ]]>
Publisher : <![CDATA[STAI Al Badar Cipulus Purwakarta ]]>
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<![CDATA[Tantangan dalam implementasi nilai-nilai akhlak di era modern mencakup pengaruh media sosial, perubahan struktur keluarga, dan tekanan ekonomi. Tujuan utama dari penelitian ini adalah untuk memberikan solusi praktis menghadapi tantangan tersebut agar masyarakat tetap kuat dalam nilai-nilai moral. Metode yang digunakan adalah studi literatur kualitatif dengan analisis artikel ilmiah, jurnal, dan buku terkait. Hasil penelitian menunjukkan bahwa pendidikan akhlak yang tepat dan peran aktif orang tua, guru, dan masyarakat dapat menjaga dan mentransmisikan nilai-nilai akhlak kepada generasi muda, meskipun ada tantangan besar. Pendidikan dan bimbingan yang kontinu dari berbagai pihak menjadi kunci dalam mempertahankan nilai-nilai luhur akhlak di tengah arus modernisasi dan globalisasi. Kesimpulannya, pendekatan pendidikan yang holistik dan dukungan komunitas sangat penting untuk mengatasi tantangan ini.]]>
<![CDATA[Peran Krusial Adab dalam Dunia Pendidikan dan Pembelajaran ]]>
<![CDATA[Mawar Tsabitah]]>;
<![CDATA[Siti Masyithoh]]>
<![CDATA[ BLAZE : Jurnal Bahasa dan Sastra dalam Pendidikan Linguistik dan Pengembangan Vol. 3 No. 3 (2025): BLAZE : Jurnal Bahasa dan Sastra dalam Pendidikan Linguistik dan Pengembangan ]]>
Publisher : <![CDATA[STIKes Ibnu Sina Ajibarang ]]>
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DOI: 10.59841/blaze.v3i3.3035
<![CDATA[The concept of 'adab' (propriety or manners) plays a pivotal role in shaping the moral and ethical foundation of education. This study aims to explore the critical function of adab within educational and instructional contexts. Using a qualitative descriptive approach through literature review, this research reveals that adab contributes not only to discipline and behavior management but also fosters the internalization of values essential for lifelong learning. The integration of adab into the educational process enhances teacher-student relationships and supports character education holistically. It is recommended that educational institutions reconsider their approaches to incorporate adab as a central pillar in curriculum design and daily learning activities.]]>
<![CDATA[PERAN PENDIDIKAN AKIDAH AKHLAK SEBAGAI LANDASAN PEMBENTUKAN KARAKTER SISWA SEKOLAH DASAR ]]>
<![CDATA[Dara Mitha]]>;
<![CDATA[Siti Masyithoh]]>
<![CDATA[ An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 4 No. 4 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Najah Bestari ]]>
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<![CDATA[Pendidikan akidah akhlak memegang peranan penting sebagai landasan dalam pembentukan karakter anak, khususnya pada siswa sekolah dasar. Penelitian ini bertujuan untuk mengkaji peran pendidikan akidah akhlak sebagai landasan dalam pembentukan karakter siswa sekolah dasar. Metode penelitian yang digunakan adalah studi kepustakaan (penelitian perpustakaan) kualitatif - deskriptif dengan sumber data berasal dari literatur akademik dan jurnal-jurnal terdahulu yang relevan. Hasil kajian menunjukkan bahwa pendidikan akidah akhlak memiliki peranan strategis dalam membentuk karakter siswa yang berdisiplin, bertanggung jawab, jujur, dan memiliki kesadaran spiritual yang kuat. Peran guru sebagai pendidik dan teladan sangat menentukan keberhasilan pembentukan karakter tersebut, sementara integrasi nilai-nilai akidah dan akhlak dalam kurikulum serta lingkungan sekolah yang kondusif menjadi faktor pendukung utama. Kesimpulannya, pendidikan akidah akhlak bukan hanya sebagai pengajaran materi agama, tetapi juga sebagai landasan utama dalam mencetak generasi muda yang beriman dan berakhlak mulia. Oleh karena itu, penguatan pendidikan akidah akhlak di sekolah dasar sangat penting untuk mewujudkan karakter anak yang berkualitas dan mampu bersaing di masa depan.]]>
<![CDATA[Revitalisasi Nilai Akhlak Ijtima’iyyah dalam Kurikulum Pendidikan Islam di MI/SD ]]>
<![CDATA[Sandra Dyah Asmawati]]>;
<![CDATA[Siti Masyithoh]]>
<![CDATA[ Hikmah : Jurnal Studi Pendidikan Agama Islam Vol. 2 No. 2 (2025): Juni: Hikmah : Jurnal Studi Pendidikan Agama Islam ]]>
Publisher : <![CDATA[Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia ]]>
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DOI: 10.61132/hikmah.v2i2.1104
<![CDATA[This study aims to examine efforts to revitalize social moral values in the Islamic Education curriculum at the elementary school level (MI/SD). The background of this study is driven by the urgency to integrate social values into the learning process, so that they are not merely part of the curriculum document but can also be actualized in daily educational practices. The approach used is a literature review, examining various references related to the development and implementation of moral values in the context of basic education. The results of the study indicate that the revitalization of social moral values has the potential to revive the spirit of solidarity, concern for others, and social responsibility among students. The implications of this research point to the importance of designing a more contextual and inspiring curriculum, so that students not only understand moral concepts theoretically but also internalize them in their social lives. Thus, a harmonious and supportive school environment can be effectively established.]]>
