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All Journal Jurnal Tekinkom (Teknik Informasi dan Komputer) Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Muhammad Yunus
Universitas Murni Teguh
Computer Science & IT Economics, Econometrics & Finance

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SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN LOKASI PEMBANGUNAN HOTEL DENGAN METODE MULTI-ATTRIBUTIVE BORDER APPROXIMATION AREA COMPARISON Muhammad Yunus; Elsida Aritonang; Victor Maruli Pakpahan; Jubelando O Tambunan; Doris Yolanda Saragih
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v6i2.1054

Abstract

This research aims to develop a Decision Support System (DSS) for determining the location of hotel development on Samosir Island. This DSS is constructed using the Multi-Attributive Border Approximation Area Comparison (MABAC) method. The criteria used in this study include Distance (C1), Natural Beauty (C2), Cleanliness (C3), Transportation (C4), and Atmosphere (C5). The choice of MABAC as the method is made because it provides flexibility for decision-makers to specify preferences and consider variations in criteria. The ranking results from MABAC indicate the top three locations, namely LH04, LH03, and LH01. By implementing the DSS using the MABAC method, this system is expected to make a significant contribution to optimizing the selection of hotel development locations in Samosir. The findings of this research illustrate that the use of the DSS with the MABAC method can be relied upon as a guide in addressing the impact of sustainable hotel growth in crucial tourist destinations such as Samosir.
SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN CALON PUSTAKAWAN MENGGUNAKAN METODE ARAS Heru Sugara; Eka Pratiwi Parapat; Eko Deswin Siringo-ringo; Muhammad Yunus; M. Ali Hanafiah; Yuyun Dwi Lestari
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 7 No 1 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v7i1.1055

Abstract

This research aims to build a Decision Support System (SPK) for the selection of prospective librarians at the Indonesian Business Polytechnic using the ARAS (Additive Ratio Assessment) method. In the era of globalization and advances in information technology, the need for competent librarians is increasingly urgent. The SPK developed aims to assess prospective librarians objectively based on various criteria such as GPA, age, work experience, psychological test scores and interview scores. This research collected data from 10 prospective librarians and applied the ARAS method to normalize and calculate the value of each alternative. The research results show that the best alternative is A1 with a value of 0.94780, followed by A6 and A7 with a value of 0.91508 and 0.87145 respectively. The application of the ARAS method in this SPK provides selection results that are more transparent, objective and efficient, and supports a better decision-making process in the context of librarian selection.
Efisiensi Operasional atau Risiko Pembiayaan? Faktor Utama yang Mempengaruhi Profitabilitas di Bank Syariah Indonesia Muhammad Yunus; Novi Natalia Padang
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 2 (2025): August
Publisher : PT Syamilah Literasi Islami

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi profitabilitas Bank Syariah di Indonesia, dengan fokus pada efisiensi operasional dan risiko pembiayaan. Profitabilitas diukur melalui Return on Assets (ROA) sebagai indikator utama kinerja keuangan bank. Variabel independen yang dianalisis meliputi Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), dan Beban Operasional terhadap Pendapatan Operasional (BOPO). Penelitian ini menggunakan data kuantitatif dari laporan keuangan tahunan Bank Umum Syariah di Indonesia selama periode 2019-2024. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 9 bank syariah sehingga jumlah observasi dalam penelitian ini adlaah sebesar 54 data (9x6 tahun). Data dalam penelitian ini dianalisis dengan menggunakan Analisis Regresi Linear Berganda dengan bantuan software SPSS 27. Hasil penelitian menunjukkan bahwa CAR berpengaruh positif dan signifikan terhadap ROA, FDR terbukti berpengaruh negatif dan signifikan ROA, Sedangkan BOPO pengaruh yang negatif dan signifikan terhadap ROA. Sementara itu, NPF terbukti tidak berpengaruh signifikan terhadap ROA. Temuan ini menegaskan bahwa efisiensi operasional dan risiko pembiayaan merupakan faktor utama yang menentukan profitabilitas Bank Syariah di Indonesia.
Pencatatan Transaksi Setelah Tanggal Pelaporan: Perspektif IPSAS 14 Muhammad Yunus; Anggi Afnisah; Adam Afiezan; Khairul Amri Hasibuan
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2025): December (In Press)
Publisher : PT Syamilah Literasi Islami

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Abstract

Events after the reporting date have a significant impact on the reliability of financial statements, both in the private and public sectors. In the public sector, the importance of identifying and classifying these events is crucial because they can influence decision-making, particularly by auditors and other stakeholders. This study aims to analyze the regulation and application of events after the reporting date based on IPSAS 14 and national regulations, namely Minister of Finance Regulation No. 157/PMK.05/2020. The method used is a qualitative descriptive approach through literature study and regulatory analysis. The results of the study indicate that the proper classification of adjusting and non-adjusting events and their adequate disclosure improve the transparency of public sector financial reports. Consistent implementation of these standards also strengthens the accountability of government entities and supports a more reliable audit process.
Co-Authors Adam Afiezan Anggi Afnisah Doris Yolanda Saragih Eka Pratiwi Parapat Eko Deswin Siringo-ringo Elsida Aritonang Heru Sugara Jubelando O Tambunan Khairul Amri Hasibuan M. Ali Hanafiah Padang, Novi Natalia Pakpahan, Victor Maruli Yuyun Dwi Lestari