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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal EK dan BI Internet of Things and Artificial Intelligence Journal Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Muhammad Yunus
Universitas Murni Teguh
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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GROWTH OPPORTUNITY, LIKUIDITAS DAN STRUKTUR MODAL SEBAGAI DETERMINAN NILAI PERUSAHAAN INDEKS JII70 Sinaga, Ananda Sabrida Tora Br; Yunus, Muhammad
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1780

Abstract

This study aims to determine and analyze the effect of growth opportunity, liquidity and capital structure on firm value in JII70 companies listed on the Indonesia Stock Exchange. The type of research conducted is causal associative research. The population in this study are companies listed on the Jakarta Islamic Index 70 on the Indonesia Stock Exchange in 2019-2023. The sample in this study was determined using purposive sampling technique which is a sample selection technique using certain considerations or criteria. The analysis method used in this research is Multiple Linear Regression Analysis with the help of SPSS 27 Software. The results in this study indicate that partially growth opportunity is proven to have a positive and significant influence on firm value. Capital structure is proven to have a negative and significant influence on firm value. While liquidity has no significant effect on firm value.
A Prototype of Garbage Picker Ship Robot Using Arduino Nano Microcontroller Siregar, Ivana Maretha; Yunus, Muhammad; Siregar, Victor Marudut Mulia
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 3 (2022): Vol. 2 No. 3 (2022): Volume 2 Issue 3, 2022 [August]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1397.082 KB) | DOI: 10.31763/iota.v2i3.540

Abstract

This study aims to create a robot prototype for a garbage collection ship made using an Arduino nano microcontroller. The prototype of this garbage collection robot vessel is controlled by an Android smartphone application that is connected via Bluetooth. The prototype of the robot of the boat was made to deal with piles of garbage that can cause flooding. The method used in making the prototype ship robot along with the controller application begins with identifying the problem, namely the problem of piles of garbage, then needs analysis. Moreover, in this research, what will be developed is in terms of design, ship robot prototype, and ship robot controller design. Next is implementation and testing. The prototype of the garbage collection ship robot uses an Arduino nano microcontroller and in making a controller application using Android Basic 4. Then the trial stage was carried out on an Android smartphone. The results of this study are a prototype ship robot that can move according to commands through a controller application.
A Decision Support System For Selecting The Best Practical Work Students Using MOORA Method Siregar, Victor Marudut Mulia; Hanafiah, M. Ali; Siagian, Nancy Florida; Sinaga, Kalvin; Yunus, Muhammad
Internet of Things and Artificial Intelligence Journal Vol. 2 No. 4 (2022): Vol. 2 No. 4 (2022): Volume 2 Issue 4, 2022 [November]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.472 KB) | DOI: 10.31763/iota.v2i4.562

Abstract

This research aims to solve the problem of selecting the best practical work students at the Politeknik Bisnis Indonesia. The current selection of the best practical work students at PBI does not yet use a decision support system approach. This problem is solved by building a Decision Support System using Multi-Objective Optimization based on Ratio Analysis (MOORA) method. The criteria used in this DSS consist of discipline, teamwork, skills, quality of work, and attendance. As for the results of data processing from this study, the three best alternative data were obtained, namely alternative Vivi (A6) as the 1st best Practical Work Students with a score of Yi = 36.5954, Hafiz (A1) as the 2nd best Practical Work Students with a score of Yi = 34.5339, Cahaya (A3) as the 3rd best PKL student with a score of Yi = 33.4767. Through this decision support system that has been built, the selection of the best practical work students can be made quickly and effectively.
Classification of Customer Satisfaction Through Machine Learning: An Artificial Neural Network Approach Siregar, Victor Marudut Mulia; Sinaga, Kalvin; Sirait, Erwin; Manalu, Andi Setiadi; Yunus, Muhammad
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 3 (2023): Vol. 3 No. 3 (2023): Volume 3 Issue 3, 2023 [August]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i3.643

Abstract

This study aims to classify customer satisfaction data from Café Alvina using Machine Learning, specifically by implementing the Backpropagation Artificial Neural Network. The data used in this study consists of 70 training data and 30 testing data, with the input layer of the Artificial Neural Network having 5 neurons and the output layer having 2 neurons. The tested Artificial Neural Network models include the 5-5-2 model, 5-10-8-8-2 model, 5-5-10-2 model, and 5-8-10-2 model. Among the four models used in the testing process of the Backpropagation Artificial Neural Network system using Matlab, the 5-10-8-8-2 architecture model performed the best, achieving an MSE (Mean Squared Error) of 0.000999932 during training with 2920 epochs and a testing MSE of 0.000997829. After conducting the testing, the performance of the Artificial Neural Network models was as follows: the 5-5-2 model achieved 81%, the 5-10-8-8-2 model achieved 100%, the 5-5-10-2 model achieved 98%, and the 5-8-10-2 model achieved 96%. Through the implementation of Backpropagation Artificial Neural Network, the classification of customer satisfaction can be effectively performed. The trained and tested data demonstrate that the Artificial Neural Network can accurately recognize the input data in the system.
PENGARUH KOMPETENSI DAN WORK-LIFE BALANCE TERHADAP KEPUASAN KERJA GURU YANG DIMEDIASI OLEH KOMITMEN ORGANISASI PADA SMA NEGERI 1 HUTABAYURAJA Alfani, Tessa; Pardede, Henry Dunan; Calen, Calen; Nathania, Beatrice; Yunus, Muhammad
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2152

Abstract

Human resources as teaching staff in the teaching process are teacher. One of them is that the number of teachers has increased from year to year. Many of those who have chosen this job and are married generally face work-life balance in managing work and personal life. In addition, greater job demands make some teachers have a negative attitude towards work which arises from dissatisfaction with work. This research aims to see the effect of work-life balance on job satisfaction among teachers at SMA Negeri 1 Hutabayuraja. This research uses a quantitative method which functions as a basis for formulating problems or questions, because this research aims to explain and test a predetermined path analysis with a total of 30 respondents. The results of research using the SPSS program show that Competency has a positive and significant effect on job satisfaction, Work-life Balance has a positive effect on job satisfaction, Organizational Commitment has a positive and significant effect on job satisfaction, Organizational Commitment mediates between Competency and Work-life Balance on Job Satisfaction at SMA Negeri 1 Hutabayuraja. Data processing uses the SPSS application.
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

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

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

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

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 Afnisah, Anggi Alfani, Tessa Amelia Amelia Calen, Calen Doris Yolanda Saragih Eka Pratiwi Parapat Eka Pratiwi Septania Parapat Eko Deswin Miechaels Siringoringo Eko Deswin Siringo-ringo Elsida Aritonang Erwin Sirait, Erwin Heru Sugara Jubelando O Tambunan Khairul Amri Hasibuan Kharisma Yudha Saragih Liana Liana M. Ali Hanafiah M. Ali Hanafiah, M. Ali Manalu, Andi Setiadi Mega Romauly Tampubolon Nathania, Beatrice Ompon Lastiur Sianipar Padang, Novi Natalia Pakpahan, Victor Maruli Pardede, Henry Dunan Poltak Pardamean Simarmata Poltak Pardamean Simarmata Putra Arys Arianto Manurung Sarida Sirait Siagian, Nancy Florida Sinaga, Ananda Sabrida Tora Br Sinaga, Kalvin Siregar, Ivana Maretha Siregar, Victor Marudut Mulia Yuyun Dwi Lestari