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Analisis Perbandingan Kinerja Keuangan PT. Ace Hardware Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19 Khairudin, Khairudin; Grysia, Fansisca
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.615 KB) | DOI: 10.54443/sinomika.v1i3.246

Abstract

The main focus of this research is to be able to measure and make a comparison of a company's financial performance before the pandemic and also after the covid-19 pandemic at PT. Ace Hardware Indonesia Tbk. The population is also the sample used for this research, namely using the financial statements at PT. Ace Hardware Indonesia Tbk. in 2019 and 2020. The method used for this research is descriptive quantitative. This time the measurement uses only three ratios, namely the liquidity ratio, solvency ratio, and also the profitability ratio. The results that have been studied show that there are differences in the financial performance of PT. Ace Hardware Indonesia Tbk before and after the covid-19 pandemic. There are several indicators that have decreased, namely the profitability ratio, ROA has decreased due to declining sales after the covid-19 pandemic. The company's burden increased due to the covid-19 pandemic which caused a decrease in NPM but was still within reasonable limits. However, there was a positive impact after the covid-19 pandemic, namely on the liquidity ratio, where the current ratio or current ratio increased after the covid-19 pandemic, which means the company's financial situation is getting better in paying its debts. The very current ratio and after the covid-19 pandemic was stated to be still in the good category, but the company was considered inefficient in utilizing its assets after the entry of the covid-19 pandemic. After the covid-19 pandemic, the DER value decreased, indicating that the debt and liabilities in the company were smaller than all the assets owned by the company. The company experienced a decrease in DAR meaning that the company could minimize its debt and maximize its asset management.
Peran Hukum Admnistrasi Negara Dalam Penataan Pedagang Kaki Lima: Studi Kasus Di Kawasan Pasar Bambu Kuning Bandar Lampung Sari, Nabila Permata; Khairudin, Khairudin
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 7, No 2 (2025): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v7i2.8750

Abstract

The regulation of street vendors (PKL) in the Bambu Kuning Market area of Bandar Lampung presents multidimensional challenges related to legal, social, and spatial planning aspects. This study aims to analyze the role of administrative law in the regulation process using a normative-empirical approach and case study method. The findings indicate that the implementation of PKL management policies remains weak in terms of legality, transparency, accountability, and public participation. The local government tends to adopt a repressive approach without valid administrative documentation and minimal involvement of PKL in policy formulation. Violations of key principles of administrative law, such as the principles of legality and proportionality, further exacerbate legal uncertainty and social inequality. This study recommends the reformulation of inclusive and responsive policies through the establishment of consultative forums and capacity-building for government officials in applying good governance principles and protecting citizens' rights in public space management
Voltage Profile Improvement through Load Shedding Action Using Linear Programming-based Optimal Power Flow Hakim, Lukmanul; Nafisah, Annisa Zauhar; Gusmedi, Heri; Khairudin, Khairudin
International Series on Interdisciplinary Science and Technology Vol. 3 No. 1 (2018)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ins.v3i1.115

Abstract

This paper proposes a load shedding scheme to improve voltage profile of a power system. A linear programming approach to optimal power flow is utilized to obtain optimum amount of load to shed in order to bring power system to an acceptable operating region. In this work, ±5% voltage variation is considered to be acceptable and hence, an immediate control action should be taken if power system is operated beyond this limit. The proposed method was tested on the IEEE 57-bus test system. Results showed that the proposed approach was able to provide a minimum amount of load shedding action to improve voltage profile of the studied power system.
TEORI MAKKI-MADANI DALAM STUDI AL-QUR'AN: KLASIFIKASI, KARAKTERISTIK, DAN RELEVANSI KONTEMPORER Muamanah, Siti; Mustofa, Ihsan; Khairudin, Khairudin
Molang: Journal Islamic Education Vol. 3 No. 1 (2025): MOLANG
Publisher : LP2M Institut Agama Islam Al-Khiarat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/88ghaq90

Abstract

Teori Makki-Madani merupakan pendekatan dalam studi Al-Qur'an yang bertujuan mengklasifikasikan ayat-ayat berdasarkan periode dan tempat turunnya, yaitu sebelum dan sesudah hijrah Nabi Muhammad SAW. Penelitian ini mengeksplorasi kriteria, karakteristik, dan relevansi teori Makki-Madani dalam memahami konteks historis dan sosial wahyu. Dengan pendekatan analitis-deskriptif, penelitian ini mengidentifikasi perbedaan tema, gaya bahasa, serta audiens ayat-ayat Makki dan Madani. Ayat-ayat Makki cenderung berfokus pada keimanan, tauhid, dan moralitas universal, sedangkan ayat-ayat Madani lebih menekankan hukum Islam, hubungan sosial, dan pembentukan masyarakat. Hasil penelitian menunjukkan bahwa teori Makki-Madani memiliki kontribusi signifikan dalam tafsir dan aplikasi hukum Islam, meskipun menghadapi tantangan dalam pengklasifikasian beberapa ayat. Penelitian ini menegaskan pentingnya memahami konteks turunnya wahyu dalam menerapkan ajaran Al-Qur'an secara relevan di masa kini.
Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange) Teja, Marchell; Goenawan Soedarsa, Herry; Khairudin, Khairudin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.93

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.
PENDEKATAN HISTORIS EMPIRIS DALAM STUDI ISLAM DAN IMPLIKASINYA Zulkarnaen, Zulkarnaen; Mahrus, Mahrus; Ahadi, Abdi; Khojir, Khojir; Nursalim, Eko; Khairudin, Khairudin
Wahana Islamika Vol 11 No 1 (2025): Wahana Islamika: Jurnal Studi Keislaman
Publisher : STAI Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/eyeewf53

Abstract

This research discusses the empirical historical approach in Islamic studies as one of the scientific methods used to understand Islam not only as a normative teaching but also as a historical phenomenon. This approach examines primary and secondary sources through verification of historical data and critical analysis of the socio-cultural context of a period. In modern Islamic studies, this approach is important because it is able to reveal the historical dynamics of the development of Islamic teachings, institutions and thoughts objectively. This research uses a qualitative method based on literature study, with results showing that the empirical historical approach has significant epistemological, methodological, and practical implications. The empirical historical approach in Islamic studies offers a more comprehensive view of Islam as an entity that develops in time and space. This approach does not only focus on theological or normative aspects, but also examines how Islamic teachings are practiced, interpreted and developed according to specific social, political and cultural contexts. By tracing the dynamics of history and using empirical evidence from the past, researchers can describe the transformation of Islamic thought and institutions more objectively and avoid ideological bias. In a methodological context, this approach requires precision in sorting and interpreting historical sources, both primary sources such as manuscripts, official documents, and secondary sources such as the results of previous studies. The data is analyzed critically by considering the socio-cultural background and power relations that influence an event or thought. The results show that the empirical historical approach not only enriches the treasures of Islamic scholarship, but also makes a real contribution in formulating Islamic responses to the challenges of modernity and contemporary social change.
Stakeholder Theory of Energy Disclosure: Main Factors and Valuable Observations Aminah, Aminah; Murtini, Henny; Khairudin, Khairudin
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14086

Abstract

This study examines corporate social responsibility, mainly focusing on the disclosure of energy practices in the non-cyclical consumer sector. This research aims to examine the effects of both financial factors, including financial performance and leverage, and governance factors, consisting of management ownership and directors, on energy disclosure practices. We collected a dataset of 98 data samples from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022 using a purposive sampling method. This research hypothesis was tested using multiple linear regressions. The findings reveal that financial performance and directorship have a significant positive impact on energy disclosure, whereas leverage has a notable negative effect. In contrast, management ownership has minimal influence. Our research adds to the current discussion on corporate sustainability, emphasizing the crucial influence of financial and governance considerations on energy disclosure.
Efektifitas Modul Pembelajaran Konsep Turunan terhadap Computational Thingking dan Problem Solving Khairudin, Khairudin; Suryani, Karmila; Amelia, Puspa
JURNAL JENDELA PENDIDIKAN Vol. 5 No. 03 (2025): Jurnal Jendela Pendidikan: Edisi Agustus 2025
Publisher : CV. Jendela Edukasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57008/jjp.v5i03.1720

Abstract

Penelitian ini bertujuan untuk menganalisis efektifitas perangkat pembelajaran konsep Turunan terhadap kemampuan Computational Thingking (CT) dan Problem Solving (PS) mahasiswa di prodi Pendidikan Matematika Universitas Bung Hatta. Perangkat yang dimaksud adalah modul pembelajaran berbasis SPACE (Simulation, Posing, Action, Communication, Evaluation). Metode penelitian ini menggunakan model Plomp dengan tiga tahapan, yaitu tahap preliminary research, tahap prototype, dan tahap asessment. Hasil analisis tahap preliminary research dibutuhkan perangkat pembelajaran konsep Turunan berbasis SPACE. Hasil tahap prototype diperoleh bahwa perangkat pembelajaran yang dibentuk berdasarkan teori-teori pendukung serta hasil analisis validitas produk diperoleh nilai V-Aiken tiap aspek berada pada kriteria valid. Hasil analisis uji praktikalitas berada pada kriteria praktis pada uji one to one dan uji small group. Perangkat pembelajaran memenuhi kriteria efektif melalui nilai efektifitas N-Gain. Berdasarkan hasil ini perangkat pembelajaran konsep Turunan layak digunakan untuk meningkatkan kemampuan CT dan PS.
ANALISIS KEMAMPUAN REPRESENTASI MATEMATIS SISWA Ramanisa, Hartiwi; Khairudin, Khairudin; Netti, Syukma
Jurnal Magister Pendidikan Matematika (JUMADIKA) Vol 2 No 1 (2020): Jurnal Magister Pendidikan Matematika (JUMADIKA)
Publisher : Prodi Magister Pendidikan Matematika Pascasarjana Universitas Pattimura Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jumadikavol2iss1year2020page34-38

Abstract

The ability Mathematical representation is very important for students to have, because it can facilitate students in solving mathematical problems. This study aims to describe the ability of mathematical representation of class VII students of SMP Negeri 14 Padang. The results showed that 82.7% of students used visual representations, 38% of students used representations of Equation or mathematical expressions and 23.3% of students used representations of words or written texts. The highest indicator of visual representation is to draw geometric figures to clarify the problem and facilitate its solution, while the lowest indicator of the representation of words or written text is to write the steps to solve mathematical problems with words
PENGOPTIMALAN POTENSI AIR MENJADI AIR MINUM KEMASAN DI BUMDES MAJU-BENREJO DESA BERJO KECAMATAN NGARGOYOSO KARANGANYAR Rahmawati, Rahmawati; Joseph, Corina Ak; Goestjahjanti, Francisca Sestri; Soenarto, Soenarto; Samsi, Samsi; Nurlaela, Siti; Arifah, Siti; Khairudin, Khairudin
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4837

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengoptimalkan potensi wisata dengan pengelolaan sumber air untuk air minum kemasan sehingga tercipta desa inovatif dan produktif wisata yang ramah lingkungan, serta sebagai implementasi tridarma perguruan tinggi diantaranya UNS, UNIPI, UNSA, UNY, UBL, dan UPN Yogyakarta. Metode yang dilakukan meliputi tahapan persiapan, pelaksanaan, dan evaluasi. Kegiatan ini dilaksanakan selama bulan Desember 2022 – Januari 2023 di Telaga Madirda Desa Berjo Kecamatan Ngargoyoso Kabupaten Karanganyar. Simpulan dari kegiatan pengabdian kepada masyarakat ini adalah adanya potensi air bersih dari Telaga Madirda yang memenuhi standar kesehatan untuk menjadi air layak minum, dan berpeluang untuk dikelola lebih lanjut menjadi usaha bisnis bagi BUMDes Maju BenRejo. Dari hasil kegiatan ini diharapkan dapat terwujud kesinambungan usaha produktif yang dimotori oleh BUMDes Maju BenRejo, sehingga dapat mendorong peningkatan ekonomi masyarakat. Untuk selanjutnya diharapkan menjadi evaluasi terhadap penyelenggaraan iklim akademik di masing-masing perguruan tinggi yang terlibat dalam kegiatan ini, sehingga dapat menjadi inspirasi untuk kegiatan tridarma perguruan tinggi.
Co-Authors Adelina, Adelina Ahadi, Abdi Amelia, Puspa Aminah Aminah Amorita, Nessie Illona Annisa Purbasari, Annisa Appin Purisky Redaputri Arifah, Siti Arnaz, Anisa Astarman, Astarman Astuti, Benita Widya Ayu Patrisia, Ratih Cahyono, Yono caniago, Ulung Deci Ririen Dwi Soegiarto, Dwi Edi Kurniadi Eko Nursalim, Eko Eugenia, Felicia Evi Gantyowati Fabiola, Fanie Fattah, Muhammad Abdul Fauziah Fauziah Fazri Zuzano Ferdiansyah, M. Rizky Fitrisyah, M. Aidil Franata, Michael Sandrico Fuaddudin, Fuaddudin Gabriella, Gabriella Goestjahjanti, Francisca Sestri Grysia, Fansisca Gusmedi, Heri Hafish, Muhammad Hairudin, Abdul Hapizah Hapsila, Angga Hardi Hardi, Hardi HASANAH YASPITA Hauda, Nabila Henny Murtini Herri Gusmedi Herry Goenawan Soedarsa Huda, Zulmiftah Humaira, Dinda Fitri Husda, Nur Elfi Ikhwanudin Ikhwanudin Indra Suharman Irawati Irawati Joseph, Corina Ak Julianti, Afifah Karmila Suryani Khojir Kurnia Dewi Lukmanul Hakim M Fachrurrozi, M Mahrus Mahrus Mahrus, Mahrus Marwah Limpo Muamanah , Siti Muamanah, Siti Muhlasin, Muhlasin Mulyono, Budi Mustofa, Ihsan Nafisah, Annisa Zauhar Netti, Syukma Ni Putu Widhia Rahayu Nining Purwasih Niniwati, Niniwati Nizwardi Jalinus Nur Hikmah Nurhabsyina, Nurhabsyina Nurhadini Nurhadini Nurhizrah Gistituati Pradana, Panji Adhi Priyana, Fahrur Riza Priyana Puspa Dewi Putri Maharani Putri, Annisa Maharani Putri, Jennie Calista Rahmadani, Ade Fitri Rahmadhani, Fitri Rahmawati, Rahmawati Ramanisa, Hartiwi Raminto, Raminto Rasid Ridho, Muhammad Raynaltha, David Relando, Muhammad Adrian Rini Widyastuti Romadi, Pipir Rorong, Michael Jibrael Rose Rahmidani Rusdinal, Rusdinal Samsi Samsi Sari, Nabila Permata Satiadarmanto, Deddi Fasmadhy Sembiring, Agina Laurencia Setiawan, Rahmat Bayu Siti Nurlaela siti nurlela Soenarto Soenarto Subandi Subandi Susi Herawati Syaeful Machfud Teja, Marchell Tri Rahayu Triyono, Aris Ubaidah, Ubaidah Vera Methalina Afma, Vera Methalina WD Tuti, Retnowati Winarna, Jaka Winsa, Larasati Wiwik Handayani Wulandari, Yopi Yenny Iskandar Yuliastuti, Linda Yulisa, Erli Yusri Wahyuni Zulkarnaen Zulkarnaen Zulkarnaen