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All Journal Pembaharuan Hukum JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JURNAL MAKRO MANAJEMEN EKUITAS (Jurnal Ekonomi dan Keuangan) Assyarikah : Journal of Islamic Economic Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen IIJSE Assyarikah: Journal Of Islamic Economic Business Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi, Bisnis dan Manajemen IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Collaborative
Nuzulul Qurnain, Nuzulul
Universitas Madura
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisa Penentuan Tarif Jasa Rawat Inap dengan Menggunakan Activity Based Costing System (ABCS) Qurnain, Nuzulul
Makro Jurnal Manajemen Dan Kewirausahaan Vol 1, No 1 (2016): MAKRO
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1054.653 KB) | DOI: 10.53712/jmm.v1i1.241

Abstract

Activity Based Costing System (ABCS) merupakan suatu sistem kalkulasi biaya berdasarkan aktivitas dan produk yang diniai dapat mengukur secara cermat biaya-biaya yang keluar dari setiap aktivitas tersebut. Penelitian ini merupakan penilitian deskriptif yang dilakukan di Rumah Sakit Paru Pamekasan. Data yang digunakan meliputi jenis biaya, laporan besarnya tariff konsumsi makanan, laporan jumlah pasien, laporan lama pasien dan besarnya tenaga listrik (EPS), dan data pendukung lain seperti data luas masing tipe kamar, nama tipe kamar, fasilitas pelayanan dan penunjang layangan di RS Paru Pamekasan.Hasil penelitian menunjukkan dengan penentuan tarif jasa rawat inap per tipe kamar menggunakan metode Activity Based Costing System (ABCS) memberikan hasil yang lebih tinggi dibandingkan dengan penentuan tarif yang dilakukan oleh RS Paru. Hal ini disebabkan adanya pembebanan biaya overhead pada masing-masing pproduk lebih rinci dengan menggunakan driver. RS Paru Pamekasan diharapkan mengganti sistem penentuan tarif tradisional dengan sistem Activity Based Costing System (ABCS) dalam menentukan tarif rawat inap karena informasi pada sistem ini lebih akurat untuk membantu manajemen dalam proses pengambilan keputusan tarif rawat inap.
Restorative Justice as a Paradigm Shift in Indonesia’s Criminal Environmental Law Enforcement Adi Gunawan; Nadir Nadir; Abdul Wahab Syahroni; Gazali Gazali; Nuzulul Qurnain
Jurnal Pembaharuan Hukum Vol 12, No 3 (2025): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v12i3.48391

Abstract

Law enforcement against environmental crimes in Indonesia has yet to fully reflect the primary objective of environmental protection as mandated in Article 54 of Law Number 32 of 2009. Court rulings tend to impose imprisonment or fines without directing perpetrators to engage in environmental restoration. This study aims to analyze the orientation and effectiveness of environmental law enforcement in Indonesia and to propose a more relevant and equitable alternative approach, namely Restorative Justice. This approach is considered more capable of achieving substantive justice, as it emphasizes the involvement of offenders in environmental recovery and provides space for affected communities. This study utilizes a normative legal method employing conceptual and statutory approaches. Secondary data were gathered through a literature review, encompassing primary legal sources such as legislation and court rulings, alongside secondary legal sources from scholarly literature and legal journals. The findings indicate that the current law enforcement approach has not been optimal in realizing ecological justice and needs to be reinforced by a new paradigm that is responsive and forward-looking. Therefore, integrating the Restorative Justice approach into Indonesia’s environmental legal system is an urgent step toward establishing a legal system that is not only repressive but also constructive and restorative.
Job Insecurity, Engagement, and Mental Health: Drivers of Turnover Intentions at PT. Pos Indonesia: Ketidakpastian Pekerjaan, Keterlibatan, dan Kesehatan Mental: Faktor Pendorong Niat Pindah Pekerjaan di PT. Pos Indonesia Wahyu Maulana; Nuzulul Qurnain; Istianah Asas
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2195

Abstract

This study examines the effects of job insecurity and employee engagement on turnover intention, with mental health as a mediating variable, among employees at PT. Pos Indonesia. Using an associative quantitative approach and a saturated sample of 101 respondents, data were analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that job insecurity does not significantly affect mental health or turnover intention. In contrast, employee engagement has a positive and significant impact on both mental health and turnover intention. However, mental health did not mediate the relationships between job insecurity or employee engagement and turnover intention. Notably, high levels of engagement appear to increase turnover intention, likely due to work-related pressure and unbalanced workloads. These findings suggest that while engagement is beneficial, it may also lead to negative outcomes if not managed properly. The study implies that organizations should focus on equitable workload distribution, implement mental health support programs, and monitor work-related stress to better retain high-performing employees.
The Role of Zakat, Infak, and Alms in Mediating the Influence of Internal and External Factors on MSME Sales Turnover Nuzulul Qurnain; Zef Risal; Muhammad Herman Djaja
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9979

Abstract

This study aims to analyze the influence of internal and external business factors on sales performance, with the practice of Zakat, Infaq, and Sedekah (ZIS) as a mediating variable. The study uses a quantitative approach with the Structural Equation Modeling – Partial Least Square (SEM-PLS) method. The research sample consists of micro, small, and medium enterprises (MSMEs) that implement religion-based philanthropic practices. Evaluation of the measurement model shows that all indicators have adequate outer loadings, so that the constructs of Internal Factors, External Factors, ZIS, and Sales Turnover can be comprehensively represented. The results of the structural model analysis indicate that both internal and external factors significantly influence ZIS practices, with external influences being more dominant. ZIS is proven to play a partial mediation role in the relationship between internal and external factors on Sales Turnover, which confirms that business philanthropic practices not only provide social value but also have a positive impact on economic performance. The coefficient of determination (R²) of ZIS is 0.532, and Sales Turnover is 0.620, indicating moderate to strong predictive ability of the model. The findings of this study extend the SEM-PLS literature by integrating internal, external, and religious philanthropy dimensions in explaining business performance. Practically, the study confirms that business actors can utilize ZIS as a strategy to enhance reputation, consumer trust, and competitive differentiation, thereby supporting business sustainability and competitiveness. This research provides implications for business actors, policymakers, and MSME support institutions to systematically integrate philanthropic practices into their business strategies.
Co-Authors Abdul Muin Abdul Wahab Syahroni Adi Gunawan Gazali Gazali Gazali Gazali Habibur Rahman Istianah Asas maulana, Wahyu Muhammad Herman Djaja Nadir Nadir Nasrullah, Achmad Muzammil Alfan Risal, Zef Rosyid, Moh. Zaiful Saputra, Taufik Aris Wahyu Maulana, Wahyu Zef Risal