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All Journal Populer: Jurnal Penelitian Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Master Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi BEGIBUNG: Jurnal Penelitian Multidisiplin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian MERDEKA: Jurnal Ilmiah Multidisiplin Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Kemitraan Masyarakat Journal of Ekonomics, Finance, and Management Studies Indonesian Journal of Education Teaching and Learning Jurnal Publikasi Ekonomi dan Akuntansi
M. Masrukhan
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pelatihan Penulisan Jurnal Ilmiah di Pondok Pesantren Imam Syafi’i Brebes M. Masrukhan; Mirza Anindya Pangestika
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i4.1372

Abstract

The scientific journal writing training held at the Imam Syafi'i Islamic Boarding School in Brebes is part of a strategic effort to improve academic literacy and scientific writing skills among students and teaching staff. The background to this activity is the low ability and confidence in scientific writing, which has resulted in minimal involvement of students in academic publications, both at the local and national levels. This training activity involved 30 participants, consisting of final-year students and teachers, using an approach that integrates theory and practice in a balanced manner. The material presented included understanding the structure of scientific journal writing, citation techniques using reference applications, publication ethics, and direct practice in drafting scientific articles. The training was conducted in several intensive sessions, followed by evaluations through pre- and post-tests. The evaluation results showed a significant increase in participants' understanding, where the average score increased from 55 to 80. Not only from a cognitive perspective, participants also showed increased confidence in expressing ideas and systematically compiling scientific writing. Some participants were even able to produce article manuscripts worthy of submission to scientific journals. Although this activity faced several challenges, such as limited training time and access to the latest scientific literature, overall, the training was deemed successful in fostering a stronger academic culture within the Islamic boarding school environment. It is hoped that this training program can be continued and developed sustainably as part of a strategy to strengthen academic capacity and scientific literacy within Islamic boarding schools.
Dampak Konsolidasi Keuangan Terhadap Likuiditas, Profitabilitas, dan Ekuitas-Earning Based: Studi Kasus Pada PT Indofood Sukses Makmur Tbk (INDF) Ghina Wahdiyanti; Maya Lizqiyanti; Taupan Irmansyah; M. Masrukhan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.586

Abstract

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.
PEMBELAJARAN LOMPAT JAUH GAYA JONGKOK DENGAN METODE BERMAIN LOMPAT BAN DAN KARDUS M. Masrukhan
Indonesian Journal of Education Teaching and Learning (IJETL) Vol 4 No 2 (2024): September : Jurnal Indonesian Journal of Education Teaching and Learning
Publisher : Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/ijetl.v4i2.3737

Abstract

Masrukhan (NIM: 212223212). Tuck Style Long Jump Learning Using the Tire and Cardboard Jumping Playing Method for Class VI Students of Semedo State Elementary School, Kedungbanteng District, Tegal Regency, Academic Year 2023/2024. Courses of Physical Education, Health and Recreation, 2024, 173 pages. The aim of this research is an effort to achieve competency for class VI students of Semedo State Elementary School, Kedungbanteng District, Tegal Regency, Academic Year 2023/2024 in the ability to tuck style long jump using the tire and cardboard jumping playing method. In accordance with the research objectives, this research is in the form of quantitative research and refers to Classroom Action Research (CAR), which consists of 2 cycles. The population in this study was class VI students of Semedo State Elementary School, Kedungbanteng District, Tegal Regency, Academic Year 2023/2024, totaling 22 students consisting of 12 male students and 10 female students. The data sources in this research come from teachers and students. The data collection technique is observation and assessment of tuck style long jump learning results. Data analysis was carried out by observing the tuck style long jump movement, then the results were compared with the minimum tuck style long jump learning results that must be achieved. The research results show that using the tire and cardboard jumping playing method can improve students' tuck style long jump learning results from pre-cycle to cycle I and from cycle I to cycle II. The learning process in the pre-cycle does not yet use the tire and cardboard jumping playing method to help students learn the tuck style long jump movement so that students' tuck style long jump learning results are still low and students' tuck style long jump learning results are less than optimal. From the results of the analysis, a significant increase was obtained from pre-cycle to cycle I and from cycle I to cycle II. In the pre-cycle, students who completed reached 40.91%. In cycle I, students who completed reached 68.18%. Meanwhile in cycle II it reached 81.82%. The conclusion of this research is that the use of tire and cardboard jumping playing method can improve the tuck style long jump learning results of class VI students of Semedo State Elementary School, Kedungbanteng District, Tegal Regency, Academic Year 2023/2024.
Analisis Perlakuan Akuntansi Goodwill dalam Kombinasi Bisnis: Kajian PSAK 22 dan Implementasinya di Indonesia M. Masrukhan; Nurul Fadlilah; Anggaraslasi; Dini Nenawati
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.580

Abstract

Accounting regulates how an entity runs properly in accordance with existing regulations, one example of which is the accounting treatment in business combinations. Accounting regulates how business combinations occur by referring to standards or regulations, one of which is contained in PSAK 22 which discusses business combinations. The discussion of PSAK 22 also explains how accounting treats the goodwill of an entity. The aim of this analysis is for us to understand how accounting treats business combinations where there is goodwill or added value from various aspects, including loyalty, good name and so on. Writing research in this journal uses a library research approach and method, using qualitative methods sourced from literature, scientific articles, or other supporting documents. Generally, business combinations are carried out using 2 methods, the Purchase Method and also the Pooling of Interest method. The difference between the two lies in the assessment of an asset, whether there is an increase or decrease, which will later be calculated to determine the value of the asset or liability, or what is called goodwill, whereas for pooling of ownership, there is no goodwill because all companies are considered the same or equivalent. From this research it was found that Goodwill recognition due to business mergers, especially those that occurred in Indonesia, has been implemented by several companies. Goodwill is recorded in the Company's consolidated balance sheet separately. The Company considers various aspects, one of which is the controlling and non-controlling interests in the Company.
Evaluasi Kinerja Keuangan dan Oprasional Usaha di Pondok Pesantren Maulal Akmal, M Izzu; M. Masrukhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7244

Abstract

operational sustainability. This study aims to evaluate the financial and operational performance of business enterprises at Imam Syafi'i Islamic Boarding School, Brebes, Central Java. A qualitative research method with a case study approach was employed. Data collection techniques included observations, in-depth interviews, and document analysis of financial and operational records. The findings indicate that the boarding school has managed various Sharia-based businesses, such as agriculture, livestock, and small-scale enterprises. Despite increased revenue from these businesses, challenges remain, including a lack of transparency in financial recording and limited human resources in business management. This study recommends improving Sharia-based financial recording systems, strengthening the capacity of business managers, and diversifying enterprises to enhance the economic sustainability of the boarding school. Keywords: Performance Evaluation, Islamic Boarding School Finance, Sharia Business, Economic Management, Case Study
Analisis Proses Produksi Sepatu dalam Perspektif Manajemen Operasional di PT. XYZ Mufatikhatun Risqiyanti; M. Masrukhan
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 3 No. 1 (2026): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v3i1.3033

Abstract

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.
Model Digitalisasi Manajemen Risiko dalam Pembiayaan Ijarah di Bank Syariah Indonesia M. Masrukhan; Setya Pramono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4814

Abstract

This study aims to examine and design a digital risk management model in ijarah financing at Bank Syariah Indonesia (BSI). The research is driven by the urgency of digital transformation in the Islamic banking sector while maintaining compliance with Sharia principles, particularly in risk management. The ijarah contract carries unique risk characteristics such as asset risk, moral hazard, and default risk, which must be systematically managed. This research adopts an exploratory qualitative approach through a case study at BSI, using semi-structured interviews and documentation as data collection methods. The findings indicate that the application of digital systems such as risk dashboards, credit scoring automation, and digital traceability significantly enhances risk mitigation in ijarah financing. The study proposes a Sharia-compliant digital risk management model that can be implemented adaptively and efficiently in BSI and other Islamic banks. The model not only strengthens risk control but also improves operational efficiency and transparency. This research contributes both practically and theoretically to the development of Sharia-based digital risk management practices.
Implementasi Pengobatan Gratis Akupunktur sebagai Bentuk Pengabdian Masyarakat : Kolaborasi antara DEMA STIES dan Prodi Manajemen Bisnis Syariah di Desa Trayeman M. Masrukhan; Nurul Wulandari Putri
Jurnal Kemitraan Masyarakat Vol. 1 No. 4 (2024): Desember: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i4.850

Abstract

This study aims to describe the implementation of free acupuncture treatment as a form of community service carried out through collaboration between the Student Executive Board (DEMA) of the Islamic Economics College (STIES) and the Islamic Business Management Study Program in Trayeman Village. This free treatment is held to provide alternative health services to the underprivileged community, while introducing acupuncture as a non-medical treatment therapy that can help overcome various health complaints. The method used in this activity is direct treatment in the field by involving students and lecturers as medical personnel and companions. The results of the implementation of this treatment show an increase in public awareness of alternative medicine, as well as active community participation in the activity. The collaboration between DEMA STIES and the Islamic Business Management Study Program has also been proven to have a positive impact in terms of managing structured and well-coordinated community service activities. This activity is expected to be a model of community service that can be implemented more widely in various regions.
Evaluasi Kinerja Keuangan dan Oprasional Usaha di Pondok Pesantren Maulal Akmal, M Izzu; M. Masrukhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7244

Abstract

operational sustainability. This study aims to evaluate the financial and operational performance of business enterprises at Imam Syafi'i Islamic Boarding School, Brebes, Central Java. A qualitative research method with a case study approach was employed. Data collection techniques included observations, in-depth interviews, and document analysis of financial and operational records. The findings indicate that the boarding school has managed various Sharia-based businesses, such as agriculture, livestock, and small-scale enterprises. Despite increased revenue from these businesses, challenges remain, including a lack of transparency in financial recording and limited human resources in business management. This study recommends improving Sharia-based financial recording systems, strengthening the capacity of business managers, and diversifying enterprises to enhance the economic sustainability of the boarding school. Keywords: Performance Evaluation, Islamic Boarding School Finance, Sharia Business, Economic Management, Case Study
Analisis Prosedur Pembukaan Tabungan E-Mas melalui Platform BYOND By Bank Syariah Indonesia Ditinjau dari Prinsip Syariah dan Fatwa DSN-MUI Dui Rafika Ramadhani; M. Masrukhan
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 3 (2026): Mei: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i3.2225

Abstract

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.
Co-Authors Abdullah Hasan Achmadin Aulia Aghniya Afifah Agi Fatwa Rahman Hakim Ahmad Fashih Assabil Aida Istifaiyah Ainun Nisa Alya Aulia Kusnandar Amelia Amelia Ananda Marfu’ah Salsabila Anggaraslasi Anggy Cindy Agustine Anis Fitriyah Anisa Rahmah Annisa Putri Dewi Ari Budiman AYU NINGSIH Ayu Sari Yuniasih Az Zahro, Thifani Bisri, Lely Afemelia Bunga Restu Destya Cucu Rohendi Dasini Della Putri Marselina Della Sari Dewi Yesiana Rahman Dina Nur Ayifa Dinda Nur Putri Dini Nenawati Dui Rafika Ramadhani Dwi Safitri Erlin Rohmawati Evi Nopela Fahmi Alamsyah Fahri Fakhturohman Fatimah Az-Zahra Nurdianto Fitri Apriliani Fitri, Adelia Fitria Nur Afifa Ghina Wahdiyanti Gilang Jamaludin Gyna Lissadiyah Wijaya Hendra Witanto Herda Natasya Nethania Nava Herida, Najwa Zahra Humairotul Jannah Ilmiyyah, Ilmiyyah Imega Dianata Indah Alfiyah Jamilah Jamilah Kaila Rifda Avriliane Khabibah Nurhalizah KHUSNI MUBAROK Kishendra, Zahrotul Alam Koirunisah Labib Zidan Lina Hanayah Lucy Mareta Lukman Nur Hakim Lu’luatul Jannah M. Nazar Dzulkifli M. Rivan Maulana Marwan Hardiyanto Marya, Anita Maulal Akmal, M Izzu Maya Lizqiyanti Mery Shaginah Mirza Anindya Pangestika Mochamad Rezza Ramadhan Mufatikhatun Risqiyanti Muhamad Farhan Nugraha Muhamad Zufar Khawariz Muhammad Afif Nadhiyah Rahmah Naila Hindana Zulfa Najwa Jannatul Ma’wa Nazwa Zata Sabrina Nina Nurul Maulani Ninis Sriyani Novi Novi Novita Berliani Nur Aminah Nur Kholifah Nur Musyarofah Nur Rahmah, Fauziah Nur Yessi Maryam Nurfalah, Nisa Nurul Fadlilah Nurul Wulandari Putri Puteri Chika Aulia Putri Muslimah Zain Putri Nabilah Raditya Rabert Priatna Rahma Rizqyna Nur Fazri Raihan Fadhlur Rachman Ramdhani, Muchamad Adhi Renanta Fairuz Azizah Revina Permata Auli Reza Bahaesti Rosada Rifat Thufail Achmad Rima Nurhabibah Riska Khajiyah Isnaini Risma Ayu Nurhabni Rival Ramdani Sabiatul Maula Sahruli, Ahmad Salimatus Sa’diyah Salsa Nabila Saskia Putri Sa’adatuddaroini Azzahro Setya Pramono Silviezy Romyulaesi Sinta Nurhaliza Siska Maria Siti Aidah Khaerunnisa Siti Nurhalizzah Sophie Hapsari Nurjannah Susilawati, Susilawati Syah Ryano Syarah Rusdiana Syifa luthfiah Syinthia Ayu Sari Syska Tri Cipta Tasya windriyani Taupan Irmansyah Tessa Arismah Palar Ulfa Ulfa Vira Larassati Wildan Miftahul Fauzan Winda Nur Sella Yuni Mintarsih zakiyah, lizatul