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The Influence of Effectiveness and Efficiency on the Preparation of Digitalization-Based Financial Reports Rachmawati, Ria; Maulana, Wahyu; Efendi, Junaidi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.74-86

Abstract

The use of digital-based financial reports has been widely used by business actors in Pamekasan Regency. Various trainings on preparing digital-based financial reports have also been provided by the Cooperatives, SMEs and Manpower Office of Pamekasan Regency to its fostered employees. Although it has been implemented, not all parties can implement it optimally due to several factors that become obstacles. The preparation of financial reports is an urgent problem besides other problems. The purpose of this study is to find the effect of effectiveness and efficiency on the preparation of digital-based financial reports. The method used in this study is quantitative descriptive which is measured using the SPSS statistical analysis tool. The population in this study was 490 active cooperatives and a sample of 57 cooperatives. The sampling technique used purposive sampling technique. The results of the study showed that there was a positive and significant influence both partially and simultaneously between the variables of effectiveness and efficiency on the preparation of digital-based financial reports with the most dominant influence being the efficiency variable. These results are evidence that training in digitalizing financial reports needs to be redesigned by emphasizing the efficiency aspect of system use and the digital system used should be selected based on its ability to simplify processes and save resources.
RISK ASSESSMENT AND STAKEHOLDER ANALYSIS OF THE FREE NUTRITIOUS MEALS PROGRAM (MBG) FOR SCHOOL AGED CHILDREN IN INDONESIA Septivani, Nike; Indra P, I Made; Fandayani, Enno Karina; Maulana, Wahyu
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 4 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i4.353

Abstract

The Program Makan Bergizi Gratis (MBG) is a nationwide initiative launched by the Indonesian government to improve children’s health and reduce malnutrition through free nutritious meals in schools. While the program is a key pillar of Indonesia’s long-term development vision (Indonesia Emas 2045), its large-scale implementation presents significant risks across operational, financial, and governance domains. This study aims to identify and assess the key risks involved in the MBG program using the ISO 31000:2018 risk management framework and a qualitative descriptive approach. Data were collected through field observations, structured interviews, stakeholder questionnaires, and document analysis involving schools, catering service providers, and student beneficiaries. Risk levels were assessed based on probability and impact ratings, and further analyzed using a risk matrix and SWOT framework. Findings reveal that schools face the highest risk exposure, particularly in areas of delayed budget disbursement, food safety, and governance transparency. Catering providers reported medium risks related to delivery logistics and hygiene standards, while students expressed concerns primarily related to meal variety and portion sizes. Three priority risk categories were identified: financial uncertainty, food quality assurance, and program accountability. This study contributes to the growing literature on public nutrition policy and risk governance by providing evidence-based recommendations to enhance program implementation. Key recommendations include digital risk monitoring platforms, improved stakeholder coordination, food safety audits, and policy transparency mechanisms. By managing these risks proactively, the MBG program can be transformed into a sustainable and equitable intervention to improve child health and education outcomes in Indonesia.
Power Relations in the Doctrine of Love for Ahlulbait: A Foucauldian Analysis of the Martajasah Community in Madura Maulana, Wahyu; Mahzumi, Fikri
Islamic Review: Jurnal Riset dan Kajian Keislaman Vol 14 No 2 (2025): Oktober 2025
Publisher : Mafapress - Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IPMAFA Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/islamicreview.v14i2.1839

Abstract

The doctrine of love for the ahlulbait in society always gives rise to discourse on power, domination, and even individual or small group gain. This study aims to discuss how the doctrine of love for the ahlulbait in Martajasah Madura is manifested, focusing on the power relations created through the perspective of Michel Foucault. This study employs a qualitative approach using data from observations and interviews. Interviews were conducted with Umar bin Abdullah Al-Hamid, Syarif Hidayatullah, Mohammad Yassir, and Umar Al-Faruq. This article finds that within the doctrine of love for the ahlulbait in Martajasah society, from the perspective of Michel Foucault's power relations, it plays a role in shaping social norms and supporting economic stability through religious practices. Additionally, love for the ahlulbait has a spiritual influence on individuals within the community. However, this doctrine also creates power dynamics between social control and resistance, resulting in an ongoing negotiation process among the research subjects. Doktrin cinta ahlulbait pada masyarakat selalu melahirkan sebuah wacana kekuasaan, dominasi, bahkan keuntungan individu atau kelompok kecil. Kajian ini ingin membahas tentang bagaimana doktrin cinta ahlulbait pada Martajasah Madura dengan menyoroti relasi-kuasa yang tercipta melalui perspektif Michel Foucault. Kajian ini menggunakan pendekatan kualitatif dengan menggunakan data dari hasil observasi dan wawancara. Wawancara dilakukan kepada Umar bin Abdullah Al-Hamid, Syarif Hidayatullah, Mohammad Yassir, Umar Al-Faruq. Artikel ini menemukan bahwa dalam doktrin cinta kepada ahlulbait pada masyarakat Martajasah, berdasarkan perspektif relasi-kuasa Michel Foucault, berperan dalam membentuk norma sosial dan mendukung stabilitas ekonomi melalui praktik keagamaan. Selain itu, cinta kepada ahlulbait memberikan pengaruh spiritual pada masyarakat secara individual. Namun doktrin tersebut juga menciptakan dinamika kekuasaan antara kontrol sosial, resistensi, sehingga di dalamnya terjadi proses negosiasi yang terus berlangsung pada subjek penelitian.
Potensi Serapan Karbon Hutan Mangrove Pesisir Sinjai Utara Kabupaten Sinjai: Carbon Absorption Potential Of Mangrove Forests North Sinjai Coast, Sinjai District Azizah, Rahmah; Alamsyah, Ridha; Mutahharah, Mutahharah; Akram, Akram; Nurhaliza, Nurhaliza; Maulana, Wahyu
HUTAN TROPIKA Vol 19 No 1 (2024): Volume 19 Nomor 1 Tahun 2024
Publisher : Jurusan Kehutanan, Fakultas Pertanian Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/jht.v19i1.14262

Abstract

Mangroves play an important role in carbon storage and absorption. Mangrove ecosystems absorb carbon dioxide from the atmosphere through photosynthesis, converting it into biomass. Mangroves can store up to four times more carbon per unit area than tropical forests. This study aims to determine the density, stem diameter, basal area of ​​mangroves, biomass, content, and the ability of mangroves to absorb carbon in the air. The method used is the calculation of several ecological indices. While the carbon content and absorption use the allometric method to determine the biomass of mangrove species. Furthermore, the calculation of carbon content and carbon absorption capacity. The average density of mangroves obtained ranges from 0.24-0.55 ind / m2, while the average DBH is between 6.86-16.10 cm and the average basal area is 36.94-203.48 m2. The average biomass of mangrove trees is 13,311-98,752 kg / tree or 288,885 ± 96,957 tons / ha. The average carbon content is6,256-46,414 kg/tree or 107,576±45,570 tons/ha. The carbon absorption capacity of the coastal mangrove forests of North Sinjai is an average of 22,961-170,338 kg/tree or 394,803±167,241 tons/ha. Mangroves are one of the key components in climate change mitigation. Conservation and restoration of mangrove ecosystems are important strategies in efforts to mitigate global climate change and improve the sustainability of coastal environmental ecosystems.
Penyelesaian Polinomial Irreducible pada Zp dan FPB, KPK Dua Polinomial pada Fn Menggunakan Python Nusantara, Yudha Sakti; Maulana, Wahyu
Semeton Mathematics Journal Vol 1 No 2 (2024): Oktober
Publisher : Program Studi Matematika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/semeton.v1i2.227

Abstract

This research aims to solve the irreducible polynomial problem over finite field ​Zp and determine the Greatest Common Divisor (GCD) and Least Common Multiple (LCM) of two polynomials over finite field Fn using Python programming language. In the digital age, programming plays an important role in various disciplines. Python, with its simple syntax and computational libraries like SymPy, has become a top choice among the various programming languages available. Polynomials appear frequently in the computer field, especially in cryptographic algorithms, data compression, and error coding. This research utilizes Euclid's Algorithm to determine the GCD and LCM of two polynomials over a finite field Fn, as well as evaluate the irreducibility of polynomials over a finite field ​Zp. Determining irreducibility is very important in polynomial theory and is a challenging task if done manually. With the help of Python, this research produces a script or syntax that is able to automate the process, thus saving time and reducing complexity. The final result of this research is an effective Python script or syntax to determine the GCD and LCM of two polynomials over Fn, as well as evaluate whether a polynomial is reducible or irreducible over ​Zp.
UPGRADING UMKM KERIPIK DESA PADEMAWU BARAT MELALUI INOVASI PRODUK DAN PEMASARAN DIGITAL Maulana, Wahyu
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.601

Abstract

UMKM menjadi tulang punggung pertumbuhan ekonomi Indonesia, dimana UMKM mempunyai peran dalam mendongkrak perekonomian di setiap wilayah. Desa Pademawu Barat salah satu desa yang mempunyai potensi besar untuk meningkatkan taraf hidup masyarakat melalui pergerakan perekonomian tersebut melalui UMKMnya. Namun, UMKM yang ada masih belum sepenuhnya sadar akan persaingan bisnis saat ini yang sudah berbasis inovasi dan digitalisasi. Tujuan pengabdian ini untuk memberikan solusi terhadap permasalahan tersbut yakni pada sektor inovasi produk dan pemasaran digital. Dalam pengabdian ini yang menjadi mitranya adalah UMKM keripik yang ada di Desa Pademawu Barat. Metode yang dilakukan pada pengabdian ini merupakan pelatihan terhadap para UMKM dengan cara mengupgrade pada beberapa sektor diantaranya pada produk dan pemasarannya. Hasil pengabdian ini diperoleh UMKM bisa menciptakan produk inovasi baik dari segi varian rasa, packing hingga logo produk serta UMKM juga telah mampu memasarkan produk mereka melalui online shop. Dengan hasil yang telah dicapai dalam pengabdian ini diharapkan UMKM Desa Pademawu Barat dapat meningkatkan omzetnya hingga mampu bersaing pada era bisnis saat ini
Mengukur Kinerja Keuangan PT. Semen Gresik, Tbk Menggunakan Metode Leverage Analysis Maulana, Wahyu; Marsum, Marsum
Gajah Putih Journal of Economics Review Vol 3 No 1 (2021): Mei: Jurnal Ekonomi Review Gajah Putih
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.069 KB) | DOI: 10.55542/gpjer.v3i1.202

Abstract

The purpose of this study is to measure the financial performance of the company which in this case is a cement industry company listed on the BEI using leverage analysis. The data collected is in the form of financial reports published from 2017 to 2019. This type of research is quantitative research using secondary data sources. The data analysis technique is in the form of a leverage ratio formula. The results show that the results of calculations and data analysis for the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Long Term Debt to Equity Ratio (LDER) fluctuate, while the Times Interest Earned Ratio (TIER) has increased every year. This company's financial performance for DAR and TIER is solvable (good) while for DER and LDER it is insolvable (bad) so it is the company's duty to improve performance in these indicators and maintain good performance going forward.
Analisis Vertikal dan Horizontal Dalam Pencapaian Pendapatan dan Pertumbuhan laba PT. Garuda Indonesia, Tbk Pada Masa Pandemi Maulana, Wahyu; Rahayu, Runik Puji
Gajah Putih Journal of Economics Review Vol 4 No 1 (2022): Mei : Jurnal Ekonomi Review Gajah Putih
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/gpjer.v4i1.289

Abstract

Conditions during the pandemic made all companies experience unfavorable conditions in obtaining income and achieving profits so that it affected financial performance. PT. Garuda Indonesia, Tbk. This study aims to measure the company's financial performance using vertical and horizontal analysis with financial reports published in the period 2018 to 2020 as the main data. The results show that the vertical analysis of financial performance is not optimal because the number of short-term debt and operating expenses increases so that it affects profit, horizontally shows a negative trend in the percentage of the company's operating profit, especially in 2019 to 2020.
Analisis Beban Kerja Dengan Metode Full Time Equivalent (FTE) Untuk Mengoptimalkan Jumlah Pegawai Tim PLTA X Maulana, Wahyu; Sari, Santika; Fajriah, Nur
Seminar Nasional Teknologi Informasi Komunikasi dan Industri 2023: SNTIKI 15
Publisher : UIN Sultan Syarif Kasim Riau

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

Abstract

PLTA X merupakan Pembangkit Listrik Tenaga Air yang berada di Sumatera Utara. Dalam menjalankan proses produksinya, PLTA X mengalami permasalahan yaitu belum terciptanya pola kerja yang optimal, tingginya angka lemburan, dan keterbatasan tim maintenance sehingga menyebabkan proses maintenance memerlukan waktu lebih banyak. Lamanya proses maintenance menyebabkan tidak tercapainya target produksi tersebut terjadi karena kekurangan karyawan (manpower) dan beban kerja yang tidak merata pada PLTA X. Untuk itu, perlu dilakukan pengukuran beban kerja sebagai dasar perhitungan kebutuhan tenaga kerja. Penelitian ini menggunakan metode Full Time Equivalent (FTE). Setelah didapatkan hasil perhitungan FTE pada setiap posisi PLTA X, diketahui bahwa Support & Finance, Adm. Warehouse Staff, CSR/Humas Staff, Security masuk kedalam kategori indeks FTE underload. Plant Manager, Driver, House Keeping, DANRU Security masuk kedalam kategori indeks FTE Fit. Spv. Operation, Spv. Maintenance, HSE Spv, Operator Bendung, Operator Power House, Operator Headpond, Teknisi Mechanical, Teknisi Electrical masuk kedalam kategori indeks FTE overload.
ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI Putri, Devi Lestari Pramita; Maulana, Wahyu
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/7kp2ft17

Abstract

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio.