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All Journal PROFIT Jambura Accounting Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Economics and Digital Business Review Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Pijar MIPA Journal Of Human And Education (JAHE) Journal of Entrepreneur, Business and Management Science and Education Journal Ininnawa: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting, Economics, and Business Education Multidisciplinary Indonesian Center Journal Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Ikhlas Ul Aqmal
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Net Profit Margin pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia 2023-2025 Mahmud Lewis Ismail; Rio Monoarfa; Ikhlas Ul Aqmal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12575

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The study is motivated by the financial challenges faced by the transportation and logistics sector due to rising operational costs and fluctuations in global oil prices, which require companies to maintain liquidity, capital structure, and profitability simultaneously. This research employs a quantitative approach using multiple linear regression analysis. The population consists of 40 transportation and logistics companies, while the sample was selected through purposive sampling, resulting in 36 companies that met the research criteria. The data used are secondary data obtained from the companies’ financial statements for the 2023–2025 period. The results indicate that the Current Ratio has a significant effect on Net Profit Margin, suggesting that a company’s ability to meet short-term obligations is related to its profitability level. In addition, the Debt to Equity Ratio also affects Net Profit Margin, indicating that the company’s financing structure is associated with its ability to generate net income. Simultaneously, Current Ratio and Debt to Equity Ratio have a significant effect on Net Profit Margin in transportation and logistics companies listed on the IDX. These findings support signaling theory, which states that financial ratios can serve as signals of a company’s condition to external parties in assessing company performance and prospects.
Pendampingan Onboarding Digital untuk Meningkatkan Ekonomi Kreatif UMKM Kuliner Pariwisata Teluk Tomini Muzdalifah Muzdalifah; Siti Pratiwi Husain; Ikhlas Ul Aqmal
Jurnal Pengabdian Sosial Vol. 3 No. 7 (2026): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/t35qb829

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM kuliner pariwisata dalam menerapkan ekonomi kreatif melalui onboarding digital di kawasan Teluk Tomini, khususnya Desa Botutonuo. Metode yang digunakan meliputi tahap persiapan, pelaksanaan, dan evaluasi melalui pendekatan edukasi, pelatihan, serta pendampingan secara langsung kepada masyarakat. Kegiatan diawali dengan pretest, dilanjutkan pemberian materi, praktik pengolahan produk, serta posttest untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan bahwa terjadi peningkatan pengetahuan dan keterampilan masyarakat dalam mengelola usaha berbasis ekonomi kreatif dan digitalisasi. Sebanyak 85% peserta mampu memahami konsep dan mulai mengaplikasikan inovasi produk kuliner berbasis hasil perikanan lokal. Kegiatan ini berkontribusi dalam meningkatkan daya saing UMKM serta berpotensi meningkatkan pendapatan masyarakat di kawasan pariwisata.
PEMANFAATAN MEDIA SOSIAL DI ERA DIGITAL SEBAGAI SARANA PROMOSI MI MUHAMMADIYAH CABANG KOTA UTARA KOTA GORONTALO Ikhlas Ul Aqmal; Hendra Pratama Danial; Nurfadliah Nurfadliah
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 3 No 1 May 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v3i1.31420

Abstract

This community service project aims to enhance the promotional capabilities of MI Muhammadiyah North City Branch, Gorontalo, by utilizing social media in the digital era. The background of this activity stems from the school's lack of popularity amid the increasing competition among educational institutions, compounded by the limited knowledge of teachers regarding digital promotion strategies. The activity was conducted as a one-day seminar using lectures, discussions, and technical assistance methods, including training in creative content production for platforms such as Facebook, Instagram, WhatsApp, and TikTok. The outcomes indicated improved teacher understanding of the importance of school branding through social media and a renewed enthusiasm for implementing digital marketing techniques. This initiative is expected to be a starting point for the continuous implementation of targeted promotional strategies that align with current technological advancements in communication.
TUNA FISH NUGGET PRODUCTION TRAINING TO INCREASE THE INCOME OF COASTAL COMMUNITIES IN BOTUTONUO VILLAGE Usman Usman; Pratiwi Husain; Titi Umi Kalsum; Ikhlas Ul Aqmal; Hendra Pratama Danial
Journal of Entrepreneur, Business and Management Vol 2, No 2 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i2.230

Abstract

This training program aims to optimize the potential of tuna fish resources in Botutonuo Village, Kabila Bone District, Bone Bolango Regency, through the production of tuna fish nuggets as a value-added, high-nutrition processed food product. Tuna fish in Botutonuo Village is abundantly available; however, it is predominantly sold in raw or fresh form and processed traditionally, resulting in limited economic value for the local community. Through this nugget production training, participants were equipped with practical skills in tuna nugget production, covering the stages of raw material preparation, batter mixing, steaming, cutting, coating, and frying. The resulting product demonstrated excellent quality characteristics: a bright golden-yellow color, a savory aroma characteristic of tuna and blended spices, a crispy outer texture with a soft interior, and a delicious taste. The product has good nutritional value due to its protein and Omega-3 content, and is suitable for consumption by all age groups. The program also identified challenges in maintaining batter consistency and product shape uniformity, which require further refinement in ingredient composition and production techniques. Tuna fish nugget production has great potential as a small-scale business that can increase community income and support the local coastal tourism sector, particularly in the coastal area of Botutonuo Village, Kabila Bone District, Bone Bolango Regency.Keywords: Tuna Fish Nugget, Fish Processing, Coastal Community, Botutonuo Village, Food Innovation.
Pengaruh Laporan Keberlanjutan Terhadap Kinerja Keuangan Perbankan Syariah Periode 2021-2024 Nurdea Nurdea; Niswatin Niswatin; Ikhlas Ul Aqmal; Rio Monoarfa; Yustina Hiola
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.1200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan pada dimensi ekonomi, sosial, dan lingkungan terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA) pada perbankan syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan bank sampel. Data dianalisis menggunakan regresi linear berganda dengan bantuan program Statistical Package for the Social Sciences (SPSS). Hasil pengujian secara parsial menunjukkan bahwa pengungkapan dimensi ekonomi tidak berpengaruh signifikan terhadap ROA dan memiliki arah hubungan negatif. Sementara itu, pengungkapan dimensi sosial dan lingkungan juga tidak berpengaruh signifikan terhadap ROA, meskipun keduanya menunjukkan arah hubungan positif. Hasil pengujian secara simultan menunjukkan bahwa pengungkapan dimensi ekonomi, sosial, dan lingkungan secara bersama-sama tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi (R²) sebesar 10,6% menunjukkan bahwa ketiga dimensi tersebut hanya mampu menjelaskan sebagian kecil variasi ROA. Temuan ini menunjukkan bahwa pengungkapan keberlanjutan belum menjadi faktor utama dalam meningkatkan profitabilitas jangka pendek perbankan syariah.
Co-Authors Adam, Rahmi R. Afriani Ekaputri R. Sidiki, Yayu Ananda Arsyad, Nur Dhea Andi Marsyanawiah Aurelia Revalina Anwar Azwar Anwar Danial, Hendra Pratama Darniati A. Salogo Djailani, Nur’Ain Y. Hakim, Nur Hamka Hamka Hartati Tuli Harun Blongkod Harun Blongkod Hendra Pratama Danial Hiola, Yustina Lihawa, Nur Fadhilah Mahdalena Mahdalena Mahmud Lewis Ismail Mas'ud Muhammadiah Mattoasi Mattoasi Mohammad Fadel Tosan Muzdalifah Muzdalifah Nabila D. Pakaya Niswatin Nur Amalia Kartika Munafri Nurdea Nurdea Nurfadliah Pratiwi Husain Putri Jesica Aulia Haq R, Rinovian Refky Tooy Rio Monoarfa Siti Nurmardia Abdussamad Siti Pratiwi Husain Suciawati H. Pate Syahla Badjeber Taufik Satriawan Parenrengi Titi Umi Kalsum Tri Handayani Amaliah Tuli, Hartati Usman Widya Reza Zuchri Abdussamad