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All Journal Journal of Accounting and Investment Graduasi: Jurnal Bisnis & Ekonomi Jurnal Agritechno JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Ide Bahasa Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Pendidikan PKn Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Submit : Jurnal Ilmiah Teknologi Informasi dan Sains
Muhammad Bahrul Ilmi, Muhammad Bahrul
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Sistem Informasi AKuntansi Pada Kinerja UMKM DEngan Laporan Keuangan Sebagai Variabel Intervening Rosita, Rosita; Nugroho, Lailatan; Ilmi, Muhammad Bahrul
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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

Abstract

his study uses object SMEs in order to determine the performance of SMEs byusing the financial statements resulting from Accounting Information Systems (AIS). Design studies are performed using variables of the AIS , financial statements and performance of SMEs . The hypothesis that will be tested are prepared using multiple regression with two steps of testing. The data collection of objects that SMEs in Surakarta. Questionnaires were returned later created tabulation data are then tested the feasibility of the data obtained so as to produce a decent data to be processed in the test data and test hypotheses.Multiple regression of equation I, is to determine the influence of these factors on the financial statements AIS. Equation II was conducted to determine the influence of factors AIS and financial reports on the performance of SMEs. Results from this study is that the AIS (transaction processing system) does not significantly affect the financial statements and the performance of SMEs in the city of Surakarta. AIS (financial reporting system) significantly affect the financial statements but does not affect the performance of SMEs. AIS (management reporting system) affect the financial statements or performance of SMEs either directly or through financial statements , so that financial statements can be regarded as an intermediate variable (intervening) between AIS (management reporting system) on the performance of SMEs . Influence on the performance management reporting system will be very strong when SMEs through intermediate variable (intervening) the financial statements. The advice given in this study that a large number of SMEs (thousands) in Surakarta should be sampled more research to represent the population of the research object.
INNOVATION IN LEARNING: DESIGNING KELADI APPLICATIONS USING C# Ilmi, Muhammad Bahrul; Simanjuntak, Nadia Costarika; Al Husna, Saiba; Siregar, Hanfiandi Akbar; Syahputra, Fahmy
JATI (Jurnal Mahasiswa Teknik Informatika) Vol. 8 No. 5 (2024): JATI Vol. 8 No. 5
Publisher : Institut Teknologi Nasional Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/jati.v8i5.11739

Abstract

Technological developments such as the development of digital-based learning media have a major impact on the world of education. This study aims to design and develop the KelaDi (Digital Class) application using Visual Studio and the C# programming language as an interactive learning media for students. The KelaDi application has various features that support the teaching and learning process, such as e-books and e-book readers, learning videos, uploading assignments, and quizzes. The methodology used in this study is a qualitative methodology using the Waterfall model software development approach. The development process includes the stages of requirements analysis, system design, coding and testing program. Supporting software includes Visual Studio 2019 and SQL Server Management Studio 20 software. This program is built using NET 4.7.2 framework technology with the C# programming language. The author hopes that the birth of this program can help support digital-based learning
Implementation of pancasila values to improve tolerance between religions and tribes Ilmi, Muhammad Bahrul; Akbar Siregar, Hanfiandi; Rafli Chesio, Muhammad
Jurnal Pendidikan PKN (Pancasila dan Kewarganegaraan) Vol 5, No 2 (2024): October 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppkn.v5i2.85080

Abstract

This study aims to evaluate the implementation of Pancasila values in increasingtolerance between religions and ethnicities at SMPN 35 Medan. Pancasila as thefoundation of the Indonesian state contains values that support diversity and socialharmony. However, challenges in creating an environment of tolerance in schools stilloften arise. This study uses qualitative methods with interview and observationtechniques to identify how Pancasila values are applied in the curriculum and schoolactivities. The results of the study indicate that the implementation of Pancasila values,such as Belief in the One Almighty God, humanity, unity, and social justice have had apositive impact on relationships between students from different religious and ethnicbackgrounds. Activities such as interfaith dialogue, cultural activities, and charactereducation programs have proven effective in strengthening mutual respect andunderstanding. This study suggests that other schools can emulate the successfulstrategies at SMPN 35 Medan to create a more inclusive and harmonious environment.
Enhancing Individual Taxpayer Compliance in Indonesia: Determinants of Using Population Identification Number as Taxpayer Identification Number Margono, Toni Aris; Ilmi, Muhammad Bahrul
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24843

Abstract

Research aims: This study aims to empirically examine the direct effect of socialization, sanctions, awareness and knowledge on individual taxpayer compliance in Indonesia. Design/Methodology/Approach: The methodology is a survey utilizing a random sample. The survey comprised 91 individual taxpayers as respondents. This research employs multiple linear regression analysis utilizing SPSS as the analytical instrument.Research findings: The results showed that socialization, sanctions, and awareness positively affected taxpayer compliance. In contrast, knowledge does not influence taxpayer compliance. Theoretical contribution/ Originality: This research provides an understanding of the factors that influence taxpayer compliance. In addition, this research topic is still relatively new in Indonesia.Practitioner/Policy implication: This research can be used to determine the driving factors of individual taxpayer compliance so that it can be used as input and consideration on the rules for using PIN as TIN. Research limitation/Implication: This research can be a source of new ideas on future research topics. Additionally, this research can serve as a guide for utilizing PIN as a TIN to enhance taxpayer compliance.
ANALISIS KESALAHAN BERBAHASA PADA BUKU PRAKTIS TEKNIK JARINGAN KOMPUTER DI SMKS CERDAS MURNI TEMBUNG Ilmi, Muhammad Bahrul; Simanjuntak, Nadia Costarika; Al Husna, Saiba; Tari, Rizky Kurnia; Chairunisa, Hera
IdeBahasa Vol 6 No 2 (2024): Jurnal Idebahasa Vol 6 No 2 December 2024
Publisher : Asosiasi dosen IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/idebahasa.v6i2.189

Abstract

Penelitian ini bertujuan untuk menganalisis kesalahan berbahasa dalam teks e-book “Buku Praktis Teknik Jaringan Komputer” yang digunakan di SMKS Cerdas Murni Tembung. Pendekatan deskriptif kualitatif digunakan dengan analisis teks untuk mengidentifikasi kesalahan ejaan, struktur kalimat, serta lemahnya kohesi dan koherensi dalam materi pembelajaran. Metode pengumpulan data dilakukan dengan menggunakan studi literatur dimana data diperoleh melalui membaca dan mencatat. Data dianalisis menggunakan analisis wacana untuk menggambarkan berbagai jenis kesalahan yang memengaruhi keterbacaan, termasuk kesalahan dalam ejaan, struktur kalimat yang tidak baku, serta hubungan antar kalimat yang kurang kuat (kohesi) dan alur logika yang tidak konsisten (koherensi). Hasil penelitian menunjukkan bahwa kesalahan berbahasa berdampak signifikan terhadap keterbacaan dan pemahaman siswa. Analisis mengidentifikasi berbagai kesalahan ejaan, termasuk penggunaan istilah teknis yang tidak sesuai dengan PUEBI, serta kalimat yang terlalu panjang dan bertele-tele. Kekurangan dalam struktur kalimat dan penggunaan istilah teknis ini mengurangi efektivitas pembelajaran. Selain itu, kelemahan kohesi dan koherensi antar bagian materi menyulitkan siswa dalam mengikuti alur penjelasan, menyebabkan kebingungan dalam mengaitkan informasi. Penelitian ini menekankan pentingnya penyampaian materi yang jelas dan terstruktur untuk mendukung pembelajaran yang lebih efektif di SMKS Cerdas Murni Tembung.
Studi Analisis Tentang Kepadatan Penduduk Jawa Timur Sebagai Sumber Kerusakan Lingkungan Hidup Firmansyah, Achmad Faisal Eka; Ilmi, Muhammad Bahrul; Alifyanto, Mochammad Zacky
SUBMIT: Jurnal Ilmiah Teknologi Infomasi dan Sains Vol. 5 No. 1 (2025): Juni 2025
Publisher : Program Studi Teknik Informatika, Universitas Islam Majapahit Mojokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/submit.v5i1.3934

Abstract

Pertumbuhan penduduk yang pesat di Provinsi Jawa Timur telah menimbulkan berbagai tekanan terhadap lingkungan hidup, mulai dari penurunan kualitas udara hingga pengurangan ruang terbuka hijau. Penelitian ini bertujuan untuk menganalisis hubungan antara kepadatan penduduk dan potensi kerusakan lingkungan di wilayah tersebut. Data yang digunakan bersumber dari Badan Pusat Statistik Jawa Timur tahun 2020 dan 2021, mencakup distribusi penduduk di 38 kabupaten/kota. Metode penelitian meliputi akuisisi data, preprocessing, analisis deskriptif, analisis korelasi, serta visualisasi data dalam bentuk grafik dan peta geografis. Hasil analisis menunjukkan bahwa daerah dengan kepadatan tinggi seperti Surabaya, Tulungagung, dan Sidoarjo cenderung mengalami pertumbuhan yang melambat namun tetap menjadi wilayah dengan beban lingkungan tertinggi. Korelasi antara kepadatan penduduk antar tahun menunjukkan hubungan positif sedang, sementara korelasi negatif antara kepadatan awal dan pertumbuhan penduduk mengindikasikan tekanan ruang dan migrasi keluar dari wilayah yang padat. Visualisasi peta geografis memperkuat temuan ini dengan menampilkan distribusi geografis yang tidak merata. Penelitian ini menyimpulkan bahwa kepadatan penduduk merupakan salah satu faktor utama penyebab kerusakan lingkungan, sehingga perlu adanya kebijakan tata ruang dan pembangunan yang berpihak pada keberlanjutan lingkungan.
Analisis Faktor-Faktor Yang Mempengaruhi Jumlah Timbulan Sampah di Provinsi Jawa Timur Menggunakan Metode Multiple Linear Regression Ilmi, Muhammad Bahrul; Syaifuddin, Ahmad
SUBMIT: Jurnal Ilmiah Teknologi Infomasi dan Sains Vol. 5 No. 1 (2025): Juni 2025
Publisher : Program Studi Teknik Informatika, Universitas Islam Majapahit Mojokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/submit.v5i1.3968

Abstract

Permasalahan sampah telah menjadi salah satu isu lingkungan yang paling mendesak di berbagai wilayah di Indonesia. Seiring dengan meningkatnya jumlah pertumbuhan penduduk, urbanisasi, dan pertumbuhan ekonomi, volume sampah yang dihasilkan oleh masyarakat terus mengalami peningkatan. Angka timbulan sampah yang terus meningkat menunjukkan bahwa sistem pengelolaan sampah saat ini belum berjalan dengan optimal. Melalui pendekatan penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi jumlah timbulan sampah di Provinsi Jawa Timur dengan menggunakan metode multiple linear regression. Bebeda dari penelitian sebelumnya yang sebagian besar melakukan analisis deskriptif, penelitian ini menggunakan pendekatan prediktif analitik yang lebih komprehesif guna memahami pengaruh simultan setiap indikator terhadap peningkatan jumlah timbulan sampah. Hasil penelitian menunjukkan bahwa model menghasilkan nilai R-square sebesar 0,824 yang menunjukkan bahwa model mampu menjelaskan 82,4% variasi jumlah timbulan sampah berdasarkan lima variabel independen yang digunakan yaitu luas wilayah, pertumbuhan penduduk, kepadatan penduduk, rata-rata pengeluaran per kapita, dan Produk Domestik Regional Bruto (PDRB). Berdasarkan hasil analisis terhadap lima variabel independen, diketahui bahwa terdapat tiga indikator utama yang menunjukkan hubungan positif dan signifikan terhadap jumlah timbulan sampah, yaitu Produk Domestik Regional Bruto (PDRB), luas wilayah, dan kepadatan penduduk. Hubungan positif ini mengindikasikan bahwa semakin tinggi nilai ketiga indikator tersebut, maka jumlah timbulan sampah juga akan semakin meningkat. Dengan demikian, dapat disimpulkan bahwa ketiga indikator tersebut merupakan faktor utama penyebab peningkatan jumlah timbulan sampah di Provinsi Jawa Timur.
ANALISIS TRANSFORMASI HARTA ILEGAL OLEH PEWARIS DALAM PERSPEKTIF HUKUM WARIS ISLAM: STUDI KASUS PENADAH BARANG CURIAN M. Iqbal; Ilmi, Muhammad Bahrul; Hamdani, Almanna Fikri; Chesio, Muhammad Rafli; Dalimunthe, Fitri Zalita; Tari, Rizki Kurnia
YUSTISI Vol 12 No 2 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v12i2.19324

Abstract

In Pulau Rakyat District, precisely in Asahan Regency, there is a mother who is the principal of an elementary school. This mother turned out to be a receiver of stolen goods, which is indicated by people who often find lost chickens or ducks in their homes. Then this mother had a new strategy, where she only received stolen goods from outside the village so that other people would not find out. Then, the money from receiving stolen goods was used to buy land. Later this mother died, by her child (the heir) the assets left by the mother are now used to build houses for poor children and those who are still relatives. This research was conducted to understand that charity is one form of effort as much as we can to clean our assets and return the rights of others because the assets we do not know the owners of. This research uses a qualitative approach, the data taken is primary data that comes directly from the surrounding community. The results of this research show the application of the principle "Man Ikhtalatho Bimalihi Al-Halalu Wal Haromu Akhroja Qadarha Al-Haromi Wal Baqii Halalu Lahu" (whoever has mixed halal with haram, he must take out the amount of haram, then what is left becomes halal for him) which in its application must give charity to assets whose owners we do not know or assets obtained through haram means. This discussion certainly cannot be separated from the theory of tafriq al-halal an al-haram.
Enhancing individual taxpayer compliance in Indonesia: Determinants of using population identification number as taxpayer identification number Margono, Toni Aris; Ilmi, Muhammad Bahrul
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24843

Abstract

Research aims: This study aims to empirically examine the direct effect of socialization, sanctions, awareness, and knowledge on individual taxpayer compliance in Indonesia. Design/Methodology/Approach: This research used a survey method that utilized random sampling. The survey comprised 91 individual taxpayers as respondents. This research employed multiple linear regression analysis utilizing SPSS as the analytical instrument.Research findings: The results showed that socialization, sanctions, and awareness positively affected taxpayer compliance. In contrast, knowledge does not influence taxpayer compliance. Theoretical contribution/ Originality: This research provides an understanding of the factors that influence taxpayer compliance. In addition, this research topic is still relatively new in Indonesia.Practitioner/Policy implication: This research can be used to determine the driving factors of individual taxpayer compliance so that it can be used as input and consideration on the rules for using Population Identification Number (PIN) as Taxpayer Identification Number (TIN). Research limitation/Implication: This research can be a source of new ideas on future research topics. Additionally, this research can serve as a guide for utilizing PIN as a TIN to enhance taxpayer compliance.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAERAH, SIZE DAERAH DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMDA Ilmi, Muhammad Bahrul
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.251

Abstract

Untuk mencapai kemandirian daerah, pemerintah daerah harus mampu mengelola sumber daya yang dimilikinya secara efisisen dan efektif. Hal tersebut dapat diwujudkan dengan kinerja keuangan pemerintahan. Kinerja keuangan merupakan salah satu tolak ukur bagi sebuah daerah dalam melihat kemampuan daerah menggali potensi yang dimiliki masing-masing daerah, yang dapat memberikan kontribusi terhadap pertumbuhan pendapatan daerah. Pertumbuhan pendapatan daerah memberikan kontribusi dalam pencapaian target sehingga memberikan pengaruh terhadap kinerja keuangan pemerintahan daerah. Kinerja keuangan pemerintah daerah merupakan cerminan keberhasilan pemerintah daerah dalam mengelola keuangan daerah tersebut. Sejak ditetapkan undang-undang mengenai otonomi daerah, setiap pemerintah daerah diwajibkan untuk mengelola keuangan. Setiap tahun, transparansi dan tanggung jawab merupakan hal yang terpenting. Pengelolaan keuangan yang baik terbukti sangat mempengaruhi kinerja keuangan suatu daerah. Metode penelitian ini menggunakan literatur review. Berdasarkan hal tersebut penelitian ini bertujuan untuk memberikan pemahaman yang lebih baik tentang faktor faktor yang mempengaruhi kinerja keuangan pemerintahan daerah, serta memberikan rekomendasi yang tepat kepada sebuah pemerintahan daerah untuk dapat meningkat kinerja keuangan pemerintahan daerahnya dimasa depan.
Co-Authors Ahmad Syaifuddin Akbar Siregar, Hanfiandi Al Husna, Saiba Alifyanto, Mochammad Zacky Chesio, Muhammad Rafli Dalimunthe, Fitri Zalita Firmansyah, Achmad Faisal Eka Hamdani, Almanna Fikri HERA CHAIRUNISA, HERA Lailatan Nugroho, Lailatan M. Iqbal Margono, Toni Aris Rafli Chesio, Muhammad Rosita Rosita Simanjuntak, Nadia Costarika Siregar, Hanfiandi Akbar Syahputra, Fahmy Tari, Rizki Kurnia Tari, Rizky Kurnia