cover
Contact Name
Rudi Abdullah
Contact Email
info@azramediaindonesia.com
Phone
+6285277555155
Journal Mail Official
rudiazra9140@gmail.com
Editorial Address
Jl. Kijang Perumnas Poasia Blok B 31, Kelurahan Rahandouna. Kecamatan Poasia. Kota Kendari. Sulawesi Tenggara
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
Bharasumba Jurnal Multidispliner
ISSN : -     EISSN : 28284184     DOI : -
Jurnal Multidisipliner Bharasumba is a quarterly journal that is published in January, April, July, and October. Jurnal Multidisipliner Bharasumba seeks Review articles, Case reports and original contributions from all areas of: Social Science and Humanities; Life Sciences; Health Science; Physical, Chemical Science and Engineering. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication. This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration Jurnal Multidisipliner Bharasumba seeks Review articles, Case reports and original contributions from all areas of: Social Science and Humanities: Arts and Humanities, Business Management, Hotel Management, Management, Tourism, Accounting, Decision Science, Education, Economics, Law, Finance, Psychology, Political Science, Physical Education, English Literature, Social Work and History. Life Sciences: Agricultural, Biological Sciences, Biotechnology, Biochemistry, Genetics, Molecular Biology, Environmental Science, Ecology, Arachnology, Biodiversity and Conservation, Entomology, Limnology, Ichthyology, Malacology, Immunology and Microbiology, Neuroscience, Marine Biology. Health Science: Medicine and Dentistry, Nursing and Health Professions, Pharmacology and Toxicology, Pharmaceutical Science, Veterinary Science, Veterinary Medicine. Physical, Chemical Science and Engineering: Chemical Engineering, Chemistry, Computer Science, Earth and Planetary Science, Energy, Mathematics, Physics and Astronomy, Engineering, Material Science, Statistics. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication.
Arjuna Subject : Umum - Umum
Articles 246 Documents
PERANCANGAN APLIKASI PENGGAJIAN KARYAWAN BERBASIS ANDROID DAN DART FLUTTER PADA PT ANDALAN K3 MENGGUNAKAN MODEL WATERFALL Wiguna, Nafis Surya; Nanang, Nanang
Jurnal Multidisipliner Bharasumba Vol 3 No 04 (2024): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v3i04.1273

Abstract

In the era of digital transformation, the use of mobile technology, especially Android, has become common and has had a significant impact on various aspects of life, including the business world. By involving many employees who use Android devices as their primary tool, the opportunity to increase affordability and convenience through Android-based payroll applications is enormous. The Waterfall method was chosen as a systematic approach in designing this application. The steps from system requirements, analysis, design, coding, testing/verification, to maintenance are carried out sequentially and structured. This study entitled "Design Of An Android And Dart Flutter Based Employee Payroll Application At Pt Andalan K3 Using The Waterfall Model" aims to speed up the payroll process, reduce the risk of errors, and increase employee satisfaction through a better experience in accessing their salary information. Thus, it can be proven that the design of an Android-based payroll application at PT Andalan K3 provides easy and fast access for employees to view salary information, submit changes to personal data, and receive notifications regarding salaries and allowances.
UPAYA MENINGKATKAN LITERASI DAN MINAT BACA PADA ANAK-ANAK DESA PEMULUTAN ULU MELALUI KEGIATAN LES TAMBAHAN Ananda, Putri Respa
Jurnal Multidisipliner Bharasumba Vol 3 No 04 (2024): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v3i04.1280

Abstract

Reading is one of the most important parts of learning. Through reading we can gain various knowledge that will help us achieve success in the future. This skill can be obtained outside the classroom. One of them is additional tutoring activities. This is a study that aims to determine the efforts made to increase children in Pemulutan Ulu Village's interest in literacy. Data from various sources were evaluated and discussed descriptively using the study or literature review method. The findings of this study show a steady increase as more information becomes available. However, it is not possible to claim that the modifications have increased interest in literacy. There are still many children who do not realize the importance of literacy. To overcome this, parents and educators need to provide more support. Reading will definitely broaden your horizons and give you better life choices. Reading different types of texts certainly provides many reading options that can enrich understanding and develop ways of thinking. The mindset is smarter and actively generates creative and innovative ideas.
PENGEMBANGAN KOLEKSI DI UPT PERPUSTAKAAN POLITEKNIK NEGERI SRIWIJAYA Agil Adzzani, Kemas Muhammad; Mulyadi, Mulyadi
Jurnal Multidisipliner Bharasumba Vol 4 No 1 (2025): BHARASUMBA : Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v4i1.1334

Abstract

The development of library collections is one of the key aspects in supporting academic activities in higher education institutions. The Politeknik Negeri Sriwijaya Library strives to continuously improve its collection to support the quality of education and research. This article aims to evaluate the development of library collections at Politeknik Negeri Sriwijaya by assessing the methods used in collection acquisition, the challenges faced, and the impact of collection development on the academic community. The results of the study indicate that the development of both physical and digital collections at the Politeknik Negeri Sriwijaya Library is increasingly aligned with curriculum needs and technological advancements. However, several challenges remain, including budget constraints, collection management, and the optimal utilization of technology. This article also provides recommendations for improving the collection management system to make it more efficient and inclusive.
MANAJEMEN PENDIDIKAN DALAM HADIST NABI (Tholabul Ilmi Faridhotun Ala Kulli Wuslimin Wal Muslimat) Sodikin, Sodikin
Jurnal Multidisipliner Bharasumba Vol 3 No 04 (2024): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v3i04.1338

Abstract

In modern management science, the success of a leader cannot be separated from his intelligence in managing and managing all the potential of his members. The widespread spread of Islam was based on literacy and not the Prophet's success in encouraging the companions to learn. Whereas before the prophetic period, Arab society was known as an ummi society that was not good at reading and writing. If the success of the leader is determined by his managerial skills then of course the Prophet's success in the field of teaching contains elements of management that need to be studied so that it is known how he manages it. This paper seeks to examine the principles of the Prophet's educational management contained in various Hadith narrations by juxtaposing them with modern educational management principles. The spirit to move and do in the world of education can be categorized as the action and actualization of friends in the field of teaching. In the practice of teaching, the Prophet often asked his companions regarding what material he would convey to find out the extent of the companions' knowledge of the material.
DETERMINAN PENGARUH PENGAMBILAN KEPUTUSAN PEMBELIAN PERUMAHAN NON MBR DI KABUPATEN SLEMAN Khoirudin, Rifki; Khasanah, Uswatun; Zakiyyah, Nurul Azizah Az
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.80

Abstract

House is one of the basic needs other than food and shelter. The high demand for housing in Sleman Regency is an opportunity for housing developers. especially for non-low-income housing. The purpose of this study was to analyze the determinants of purchasing decisions for non-MBR housing in Sleman Regency. The research method used is multiple linear regression analysis. statistical methods and econometrics. The analysis tool used is SPSS 25.0. The research data used is primary data with the type of cross section data. Samples were taken from 14 housing located in Sleman Regency. The number of respondents in this study were 82 respondents who were taken from 14 housing estates in Sleman Regency with the method of determining the number of samples based on the Slovin formula. The sampling method using random sampling. The results of the study conclude that simultaneously all independent variables have an effect on the decision making of purchasing non-MBR housing. Partially, the variable price level suitability, location, facilities and product quality has a positive and significant effect on purchasing decisions for non-MBR housing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Yunas, Shafa Kamila; Bawono, Andi Dwi Bayu
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.94

Abstract

Financial Distress is a condition where a company is in an unsafe condition or experiencing financial difficulties because it cannot meet its obligations at maturity. Financial Distress can occur due to several factors, one of which is the amount of debt and corporate obligations that are increasing so that the company experiences losses. This study aims to determine the influence of liquidity, profitability, leverage, intellectual capital and working capital to total assets on financial distress in food and beverage subsector companies using the Altman Z-Score model. The independent variables used in the study were liquidity, profitability, leverage, intellectual capital and working capital to total assets. The study used secondary data obtained from the financial statements of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample in this study was 72 (seventy-two) companies.  Sampling techniques use purposive sampling techniques. The data analysis used in this study is descriptive analysis and multiple linear regression tests using IBM SPSS 25.0. Based on testing the hypothesis conducted, it can be concluded that liquidity variables have no effect on financial distress, profitability has no effect on financial distress and intellectual capital does not affect financial distress. While the variables leverage and working capital to total assets that affect financial distress.
DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR JASA & PERALATAN KESEHATAN YANG TERDAFTAR DI BEI PERIODE 2019-2020 Nugroho , Singgih Habib; Sasongko , Noer
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.95

Abstract

Kinerja keuangan merupakan hasil perbandingan laporan keuangan suatu periode tertentu dengan laporan keuangan sebelumnya sebagai pembanding dengan tujuan untuk mengevaluasi kinerja keuangan perusahaan atau kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling.  Berdasarkan proses pengambilan sampel, dari populasi sebanyak 10 perusahaan, diambil sampel sebanyak 8 perusahaan dengan periode tahun 2019 dan 2020 yang telah ditentukan. Data yang digunakan dalam penelitian ini diperoleh dari website www.idx.co.id dan laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis statistik deskriptif dengan metode analisis uji beda paired sample t-test untuk menentukan hipotesis. Proksi kinerja keuangan yang digunakan dalam penelitian ini adalah current ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio. Hasil penelitian ini menunjukkan tidak terdapat perbedaan signifikan antara curent ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio sebelum dan selama pandemi Covid-19 pada perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020.
ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Fitrianingrum, Erika; Setiawati, Erma
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.99

Abstract

The high number of cases of tax avoidance in Indonesia, encourages to conduct research on factors that affect tax avoidance. Tax avoidance is an action taken by taxpayers to minimize tax payments. Differences in interests between taxpayers and the government in responding to taxes, of course, will lead to tax avoidance actions carried out by taxpayers by exploiting loopholes in the Tax Law. This study aims to determine the influence of independent commissioners on tax avoidance, the influence of leverage on tax avoidance, the influence of profitability on tax avoidance, the influence of sales growth on tax avoidance, and the influence of company size on tax avoidance. The method used in this study is the quantitative method. The study used secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020 downloaded through www.idx.co.id. The population used in the study was 492 companies, samples taken in the study as many as 231 companies, which were selected using purposive sampling techniques. The data analysis technique used in this study is multiple regression analysis for sample data. The results of this study concluded that independent commissioners have no effect on tax avoidance, leverage has no effect on tax avoidance, sales growth has no effect on tax avoidance, and company size has no effect on tax avoidance. While profitability affects tax avoidance.
EFEKTIVITAS BIMBINGAN KELOMPOK DENGAN TEKNIK TOKEN ECONOMY UNTUK MENINGKATKAN KEDISIPLINAN SISWAKELAS XII SMAS MUHAMMADIYAH 1 BAUBAU Arifin, Andrianto; Sammaila, Baharuddin; Arfah, Aryati
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.100

Abstract

The purpose of the study was to test the effectiveness of group guidance using the token economy technique in improving student discipline. The research method used is quantitative research with experimental research methods with Quasi Experimental Design: non-equivalent control group design. The research population was 84 students with a sample of 24 students. The results obtained are the general profile of the discipline of class XII students of SMAS Muhammadiyah 1 Baubau in the experimental group is in the low category, meaning that students are less disciplined in the sense that students violate school rules a lot. After the treatment was held by conducting group guidance with the token economy technique and several stages of its implementation, there was an increase in the discipline score in the low category to the medium category, meaning that student discipline had increased. So, it can be concluded that the guidance of the token economy technique group can improve the discipline of class XII students of SMAS Muhammadiyah 1 Baubau. This is because the token economy technique is very helpful in improving student discipline by using the characteristics of class attendance, carrying out picket assignments, arriving on time, and complying with school school regulations
PENGEMBANGAN MODUL TEMATIK BERBASIS INKUIRI PADA TEMA 2 SELALU BERHEMAT ENERGI SUBTEMA 2 MANFAAT ENERGI KELAS IV SD/MI Astuti, Nindi Widi; Astuti, Mardiah; Sofyan, Fuaddilah Ali
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.156

Abstract

Education is a very important requirement in improving the quality of human resources. Through education, humans can find new things that can be developed and obtained to face the challenges that exist in accordance with the times. The national education system must always be developed in accordance with the needs and developments that occur at the local, national and global levels. Based on the description of the background above, the author will conduct research with the title "Development of Inquiry-Based Thematic Modules on Theme 2 Always Save Energy Sub-theme 2 Benefits of Energy Class IV SD/MI". The purpose of this research is to test and produce valid, practical and effective module teaching materials. This study uses the type of research development or Research and Development, namely the research method used to produce products with a development model that follows the flow of formative evaluation (Tessmer) design. The limited trial in this study was carried out on 19 grade IV A students at SD Negeri 32 Rantau Bayur. Data collection techniques used in this study were validation tests on several experts and student respondent questionnaires. The results showed that the Validator Recapitulation (1) Design experts 77% with valid categories; (2) 98% Linguists with very valid category; (3) Material experts 83% with very valid category; and Practical Recapitulation (1) One to One 83% with very practical category; (2) Small Group 82% with very practical category; and the recapitulation of the effectiveness of the post-test results obtained a figure of 87% in the very effective category.

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