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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan IJIBE (International Journal of Islamic Business Ethics) Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer JURNAL PENDIDIKAN TAMBUSAI Jurnal Tabarru': Islamic Banking and Finance Jurnal Review Pendidikan dan Pengajaran (JRPP) Prosiding Temu Profesi Tahunan PERHAPI Jurnal Industri Kreatif dan Kewirausahaan Jurnal Ilmiah Manajemen Kesatuan SYARIATI : Jurnal Studi Al-Qur'an dan Hukum Jurnal Abdidas Jurnal Ilmiah Sport Coaching and Education Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis Tsarwah : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen Sains Instal : Jurnal Komputer Audito Comparative Law Journal (ACLJ) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Ekonomika Dan Bisnis Jurnal Ilmu Kesehatan Indonesia (JIKSI) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Mount Hope Management International Journal Jurnal Dimensi Insinyur Profesional WATHAN: Jurnal Ilmu Sosial dan Humaniora JILMATEKS Jurnal Ilmiah Mahasiswa Teknik Sipil
Arief, Muhammad
Fakultas Perikanan Dan Kelautan Universitas Airlangga
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Analisis Pengawasan Pembiayaan Syariah Pada Perbankan Syariah Sebagai Penerapan Prinsip Kehati-hatian (Studi Kasus Bank Syariah Indonesia KCP Serang Timur) Arief, Muhammad; hoh, Sharifurrohman; Rujikartawi, Erdi; Septiani
TSARWAH Vol. 8 No. 2 (2023): December
Publisher : PROGRAM STUDI EKONOMI ISLAM PROGRAM PASCASARJANA IAIN SULTAN MAULANA HASANUDDIN BANTEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/tsarwah.v8i2.9456

Abstract

Sharia banks have the main function of channeling public funds in the form of financing. Financing at sharia banks is an effort to make a profit. However, on the other hand, it also has high risks and can even result in banking losses. The quality of financing must be maintained because it is included in most of the productive assets of sharia banks. The aim of this research is to analyze the impact of supervision of sharia bank financing through the precautionary principle. This type of research includes field research and uses descriptive qualitative methods. Research was conducted at BSI KCP East Serang to obtain data sources from employees, managers or policy makers by means of observations, documentation and interviews regarding mechanisms and strategies in implementing sharia financing supervision. The research results obtained are that BSI KCP East Serang has implemented good corporate governance (GCG) which is inherent in BSI's business activities. The Bank implements it based on the principle of prudence and in accordance with the existing theory that analyzes financing using the 5C + 1S principles, and complies with all applicable regulations and legislation. The application of the principle of prudence in sharia financing at BSI KCP East Serang is carried out through two forms of supervision, namely preventive supervision and repressive supervision. The application of the principle of prudence to the supervision of financing provision has had a positive impact, namely improving the health of the bank.
Implementation of Business Competition Compliance Program to Prevent Unfair Business Competition Practices Against Business Enterprises Hartini, Rahayu; Arief, Muhammad; Permana, Adi
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 1 (2024): January 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i1.29780

Abstract

This research is motivated by the government's seriousness in realizing improvements in the community's economy, namely by creating a business competition compliance program to overcome or prevent unfair business competition practices among business people. The effectiveness and efficiency of the implementation of the program, it is still not fully realized, because there are still many companies that have not participated in the business competition compliance program. The legal issues in this research are: 1). Reviewing the supervisory role of KPPU on the effectiveness of the business competition compliance program in efforts to prevent unfair business competition. 2. Analyze the strategies for dealing with unfair business competition and implementing business competition compliance programs in society. This research is normative juridical. By using a statutory and conceptual approach. In this study, two sources of primary and secondary legal materials were used.. This institution has a very broad authority, namely being a supervisory institution, it also has authority in the judicial and legislative fields. One of the legislative powers issued is KPPU Regulation Number 1 of 2022 concerning the Business Competition Compliance Program. This program is expected to be a form of effort to prevent unfair business competition. In practice this program is still not effective. Therefore, it is necessary to revise Law Number 5 of 1999 so that it will provide a clear position for KPPU in carrying out its duties and be able to implement business competition compliance programs to the fullest. Second, regarding the strategy developed to create fair business competition, it can provide understanding for business actors to comply with and also build awareness independently to help implement the program and to be able to identify, assess and manage risks that will occur with the provision of mentoring.
WAQF ACCOUNTABILITY AROUND THE WORLD: A MINI-REVIEW Ikhyanuddin, Ikhyanuddin; Raza, Hendra; Akhyar, Juni; Arief, Muhammad; Kusuma, Hidayah Dwi
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 2 (2022): September 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.2.100-107

Abstract

This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
The Influence Of Current Ratio, Return On Asset And Debt To Equity Ratio On Stock Prices With Dividen Policy As A Variable Intervening In The Company Registered Manufactures On BEI 2017-2021 Wardana, Yusri; Arief, Muhammad; Suryani, Yani
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.821

Abstract

This research was conducted with the aim of determining the effect of Current Ratio, Return On Assets and Debt to Equity Ratio on stock prices with dividend policy as an intervening variable. This type of research is quantitative research. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used purpose sampling with a sample of 27 companies in 5 consecutive years of observation. so the total observation data is 135 data. The data analysis technique for this research uses path analysis. The results of this research show that the current ratio, return on assets and debt to equity ratio have no direct effect on dividend policy. The current ratio and debt to equity ratio have a direct effect on share prices. Return on assets and dividend policy do not have a significant effect on share prices. Based on the results of statistical tests, it shows that the current ratio, return on assets and debt to equity ratio simultaneously influence stock prices. Dividend policy cannot mediate the relationship between the current ratio and share prices in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2021.
Pengaruh Profitabilitas, Solvabilitas, Dan Pertumbuhan Penjualan Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Siregar, Astri Fadhila; Azhar, M. Karya Satya; Arief, Muhammad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.826

Abstract

This research aims to determine profitability, solvency, and sales growth on profit growth with firm size as a moderating variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sample selection method used is purposive sampling. The total observations in this study were 100 observations consisting of 20 companies. The data analysis technique used in this study is moderation analysis using the interaction test with the SPSS version 26. The test results of this research indicate that simultaneously profitability, solvency, sales growth, and firm size affect profit growth. Partially, solvency and sales growth affect profit growth, while profitability has no effect on profit growth. Firm size is able to moderate and strengthen the effect of profitability and sales growth on profit growth, but is unable to moderate the effect of solvency on profit growth.
Pengaruh Debt To Asset Ratio, Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Kebijakan Dividen Dengan Free Cash Flow Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Saidah, Alvi; Rambe, Rizki Fillhayati; Arief, Muhammad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.827

Abstract

Manufacturing companies are large-scale companies when compared to other companies so that they can make comparisons between one company and another. Manufacturing companies also have stocks that are resistant to economic crises. This is because most manufacturing products are still needed, so there is very little chance of loss. This study aims to determine the effect of Debt to Asset Ratio, Institutional Ownership, Managerial Ownership on Dividend Payout Ratio moderated by Free Cash Flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used in this study is associative research. The results of the study indicate that Debt to Asset Ratio has a negative and insignificant effect on Dividend Policy, Institutional Ownership has a positive and insignificant effect on Dividend Policy, Managerial Ownership has a positive but insignificant effect on Dividend Policy, Free Cash Flow can moderate the effect of Debt to Asset Ratio on Dividend Policy, Free Cash Flow can moderate the effect of Institutional Ownership on Dividend Policy, Free Cash Flow can moderate the effect of Managerial Ownership on Dividend Policy in Manufacturing companies listed on the IDX in 2018-2022. The variables Debt to Asset Ratio, Institutional Ownership, Managerial Ownership, and Free Cash Flow are able to influence Dividend Policy by 0.148 or 14.8%, while the remaining 85.2% is influenced by other variables not examined in this study.
The Influence Of Media And Group Influence On Generation Y Attitudes In The Use Of Beauty Products Mediated By Subjective Norms Purnama, Jesicha Aulya; Arief, Muhammad; Diatmika, Anak Agung Ketut; Edastama, Primasatria
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.1701

Abstract

Media influence important For spread information about product beauty , while group influence influence consumer in follow standard group before buying . Subjective norms mediate influence second variable the to behavior consumers , depending on the reaction friends , family and loved ones to trends from media and group influence . The goal from study This is For analyze connection media influence , group influence , and subjective norms to attitudes Generation Y female consumers in use skincare product , in Bekasi City area. Research This done with descriptive quality with method quantitative . Data in study This done from 168 respondents user Scintifi . Conceptual model study analyzed use Structural Equation Model Partial Least Square (SEM-PLS). Research result show that media influence and group influence influential positive to subjective norms consumer woman generation Y on beauty products . Suggestions for study next in the future come can covers consideration various product skin care others . Besides that , researchers can also use or add other relevant variables . Then , future research​ should do research on different regional scopes . Keywords :​ Media Influence, Group Influence, Subjective Norms, Attitudes
Pelatihan Produksi Konten Talkshow bagi Siswa Sekolah Dasar Karyadi, FX Yatno; Arief, Muhammad; Pradhono, Choiru; Najmi, Maisaratun
Jurnal Abdidas Vol. 5 No. 6 (2024): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i6.1048

Abstract

Pada era digital ini, berbagai komunitas seperti sekolah sering kali mengelola media seperti YouTube. Talkshow merupakan salah satu format konten populer yang dapat ditujukan untuk berbagai kelompok audiens. Salah satu format konten yang dapat dipilih adalah konten talkshow untuk anak-anak. Pelatihan ini bertujuan memberikan pengetahuan tentang proses produksi konten talkshow bagi siswa sekolah dasar. Bentuk pelatihan dilakukan dengan cara mengerjakan sebuah proyek produksi konten talkshow yang mengambil tema tentang aktivitas sehari-hari di sekolah. Metode yang digunakan berupa demonstrasi, simulasi dan praktikum di studio. Hasil kegiatan menunjukkan bahwa antusiasme peserta pelatihan mampu meningkatkan pengetahuan pada bidang ilmu komunikasi, memahami proses produksi konten audio visual dan meningkatkan kemapuan komunikasi verbal maupun komunikasi bermedia.
EVALUASI SISTEM PENYALIRAN TAMBANG BATUBARA DI BLOK PARAPATAN UTARA SITE BINUNGAN MINE OPERATION AREA 1 PT BERAU COAL Elferdy, Elferdy; Arief, Muhammad; Baiquni, Ahmad
Prosiding Temu Profesi Tahunan PERHAPI 2023: PROSIDING TEMU PROFESI TAHUNAN PERHAPI
Publisher : PERHAPI

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

Abstract

PT. Berau Coal adalah perusahaan dengan izin Perjanjian Karya Pengusahaan Pertambangan Batubara (PKP2B) yang melakukan penambangan batubara dengan metode tambang terbuka di Kabupaten Berau. Aktivitas penambangan terbuka sangat dipengaruhi oleh air dan penyaliran tambang dilakukan untuk mengendalikan air yang berlebih yang masuk ke area penambangan untuk mencegah gangguan operasional.Analisis data curah hujan pada tahun 2005-2019 dengan menggunakan distribusi normal diperoleh curah hujan rencana 132 mm/hari dan intensitas curah hujan sebesar 22.03 mm dengan kala ulang 10 tahun dengan lama hujan selama 3 jam dan resiko hidrologi 69.88%.Blok Parapatan Utara memiliki catchment area dengan luas 289 Ha, total debit air yang masuk 57,343 m3/jam / 1,376,236 m3/hari, kapasitas tampungan existing maksimal sump, yaitu : Pit Q (95,838 m3), Pit O (129,333 m3) dan Pit P (14,298 m3). Air yang akan masuk ke Pit dialirkan melalui saluran terbuka menuju lowest point / sump. Kemudian dilakukan pemompaan untuk mengalirkan air dari sump ke Water Monitoring Point (WMP) menggunakan pompa di masing-masing sump, yaitu : Syskes HH160i (debit 500 m3/Jam), MF 420 (debit 720 m3/Jam) dan DND LSA6X-8 2501 (debit 650 m3/Jam) yang beroperasi selama 20 jam/hari.Setelah mengevaluasi sistem drainase tambang blok parapatan utara maka perlu dilakukan normalisasi saluran mengikuti hasil perhitungan dengan dimensi saluran 1 : La = 3.4 m, Lb = 2 m, h =1.2 m, saluran 2 : La = 2.7 m, Lb = 1.5 m, h = 1.1 m dan saluran 3 : La = 3.6 m, Lb = 2 m, h = 1.3 m. Untuk kebutuhan pompa di sump Q dan sump O perlu dilakukan penambahan unit 1 pompa sehingga di area tersebut menjadi menjadi 2 unit pompa. Serta di sump Q dilakukan peningkatan debit pompa dari 720 m3/detik menjadi 792 m3/detik dengan lama pemompaan dari 5.8 hari menjadi 2.6 hari dan Sump di O1 perlu ditingkatkan debit Pemompaan dari 650 m3/detik menjadi 792 m3/ sehingga bisa menghemat waktu pemompaan dari 3.8 hari menjadi 1.6 hari.
Pembangunan Water Monitoring Point (WMP) 04 GT Sebagai Pengendalian Aspek K3L Di Jobsite Gurimbang Mine Operation PT. Berau Coal Arief, Muhammad; Hermawan, Surya
Jurnal Dimensi Insinyur Profesional Vol. 3 No. 1 (2025): Maret 2025
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jdip.3.1.26-34

Abstract

Penelitian ini membahas pembangunan Water Monitoring Point (WMP) 04 GT untuk pengelolaan aspekkeselamatan, kesehatan kerja, lingkungan (K3L) di area tambang Jobsite Gurimbang Mine Operation, PT. Berau Coal. Tujuanpenelitian ini secara profesionalisme adalah melakukan perencanaan kebutuhan tampungan sediment pond dan rencana dimensisaluran overflow. Dari aspek etika lingkungan adalah untuk melakukan pengendalian Air Asam Tambang (AAT) sedangkan darietika K3 adalah untuk memastikan semua pekerjaan yang berjalan di area WMP 04 berjalan dengan aman sesuai prosedur K3.Metode penelitian ini diawali dengan studi literatur seperti pengumpulan data dari berbagai sumber seperti jurnal ilmiah, buku,laporan penelitian, dan peraturan perundang-undangan. Penelitian ini juga meliputi analisis hidrologi, sedimentasi, dan hidrolikamenggunakan data curah hujan, peta topografi, dan metode Universal Soil Loss Equation (USLE). Dan melakukan survei lapangandilakukan untuk mengukur kualitas air (pH dan TSS) serta menilai aliran limpasan air di area tambang. Hasil penelitianmenunjukkan secara profesionalisme bahwa sediment pond dengan kapasitas 296.759 m³ mampu mengelola limpasan daricatchment area seluas 201,07 ha. Nilai pH dan TSS yang keluar dari sediment pond memenuhi baku mutu yang ditetapkan, yaitupH antara 6-9 dan TSS di bawah 400 mg/L. Dari segi K3, penerapan prosedur seperti manajemen lalu lintas, pengecekan kelelahanoperator, dan pengelolaan pencahayaan malam hari berhasil mengurangi potensi risiko kerja. Rekomendasi meliputipembangunan saluran terbuka, pemasangan culvert, dan pintu air untuk memastikan pengelolaan air limbah yang efisien sertamenjaga keselamatan kerja di area tambang.
Co-Authors A, Amran Adrianton A. Agustina, Andriani Ahmad Baiquni Ahmad Sani Akhyar, Juni Amin, Sitti Jamilah Angga Pratama Arifin, Winarno Aswar Azhar, M. Karya Satya Baihaki, Muhamad Baskara Nugraha, I Gusti Bagus Baskara, Ika Cici Rianty K. Bidin Citra Resita Dian Pertiwi Dian Utami, Dian Diatmika, Anak Agung Ketut Diena Fadhilah, Diena Elferdy, Elferdy Evelyn, Patriciaa FRANSISKUS XAVERIUS YATNO KARYADI Gandung, Muhammad Gunawan, Made Hadisaputra, Aboerisal Hamdanah Hamdanah Hanif, Padlim Hardianti, Surya Putri Hasanuddin, Muhammad Iqbal Hendra Raza HENDRI PRASETYO Heni Pujiastuti Hermawan, Surya Hidayani, Novika Hifzillah, Muhamad Hafidz hoh, Sharifurrohman Ikhyanuddin, Ikhyanuddin Indrafana, Iman Izzuddin, Deden Akbar Jamaludin M Sakung Jati, Waluyo Jublina Oktora, Jublina Kusuma, Hidayah Dwi Liza Novietta Lubis, Riyana Octaviani Mahendra Data Maisaratun Najmi Makhfud Syawaludin Marsun, Marsun Maruddin, Mukti Minan, H. Kersna Minan, H.Kresna Muhammad Saleh Mukti Wibowo Nur Khasanah Nurhasanah Nurhasanah Panjaitan, Florencia Rani Permana, Adi Pradhono, Choiru Pragesjvara, Vitria Pranoto, Sugeng Priatna, Isep Amas Primasatria Edastama, Primasatria Purnama, Jesicha Aulya Purwoko, Gatut D. Purwoko, Ugeng Budi Qurbani, Derita Rahayu Hartini Rizki Fillhayati Rambe Roza Mulyana S, Supriyati S, Wedi Saepudin Saepudin Saidah, Alvi Saiman Pakpahan Saprudin Saprudin, Saprudin Satriyo Nugroho, Anto Senen Senen Septiadi, Agung Setiawan, Romi Adetio Silalahi, Santhy Kristifani Siregar, Astri Fadhila Sitompul, Clarisa Florentina Sitorus, Zulham Soepandi, Amun Sopiah, Oon Suhono Harso Supangkat Sulastio, Agus SULISTIANI, SINTA Supriatna, Kusnanda Sutiman Sutiman, Sutiman Sutiono, Sulis Syafira, Syafira Syahwaludin, Syahwaludin Trisnawan, Primantara Hari Utomo, Styo Budi Wahid, Darham Wardana, Yusri Yakin, Nurman Yani Suryani Zahra, Syaharani