Jurnal Online UIM Pamekasan (Universitas Islam Madura)
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    Analisis Peramalan Profitabilitas PT. Samudera Indonesia Tbk Menggunakan Metode Regresi Linear

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    Logistics companies contribute significantly to economic growth and play an important role in global supply chains. Profitability is the main indicator of business success. The profit forecasting model helps managers improve financial performance efficiently and effectively. This research optimizes the financial performance of PT Samudera Indonesia Tbk by forecasting net profit using the linear regression method. Financial data from 2018 to 2023 was collected from the IDX website. Simulation analysis using Python shows that the independent variables in linear regression have a significant effect on the profitability of PT Samudera Indonesia Tbk. The regression coefficient shows the strength of the relationship between the independent and dependent variables. Linear regression models can predict profitability based on the variables considered. The aim of this research is so that PT Samudera Indonesia Tbk can carry out better financial planning and decisions based on accurate predictions. This research contributes to improving the operational efficiency and effectiveness of the company\u27s business strategy, which has a positive impact on profitability and long-term growth. Overall, the application of the linear regression method in forecasting, with an RMSE value of 0.0645, is an effective tool for PT Samudera Indonesia Tbk to optimize financial performance amidst complex business competition

    Dampak PSAK 71, 72, 73 di Perusahaan Multinasional

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    This research analyzes the impact. of implementing. PSAK 71, 72, and 73 on multinational companies. The background phenomenon is the harmonization of Indonesian accounting standards with IFRS, which affects the financial reporting of multinational companies. Thel aim lof thisl research isl to levaluate significant changesl lin financial reporting and company performance due to the implementation of these standards. Thel method lused is la qualitativel approach basedl onl literature studies of 30 related journals. The research results show that PSAK 71 increases the allowance for impairment losses by up to 50% and changes the capital adequacy ratio (CAR) and profitability (ROA). PSAK 72 refines revenue recognition through a five-step model, increasing the transparency of financial statements. PSAK 73 requires capitalization of leased assets, which impacts capital structure and financial ratios. The main conclusion is that these standards increase the transparency, relevance and comparability of financial reports, but require significant adaptations in technology and corporate resources

    TANTANGAN SANTRI BARU DALAM MENYIKAPI PERBEDAAN JADWAL SEKOLAH DAN PONDOK PESANTREN DI PAMEKASAN

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    This article explores the adjustments new students must make at the Islamic boarding school due to a 53-day study delay. This delay is caused by the need to wait for their final exams at previous schools, stemming from a mismatch between the boarding school\u27s and the government\u27s academic calendars. Consequently, these students must catch up on the lessons they missed from the beginning of their textbooks. The study adopts a qualitative method and utilizes descriptive analysis at Miftahul Ulum Bettet Islamic Boarding School in Pamekasan. To resolve this issue, the school administration proposes various strategies.: (1) Conducting special tests to gauge new students\u27 basic knowledge in religious studies. (2) Setting up special classes for new students to start from the beginning of the books. (3) Merging new students with existing classes while providing extra support to help them catch up. Effective supervision, direction, and coordination among boarding school administrators, formal school managers, and the students\u27 guardians are vital to support the education who come from various different backgrounds.Artikel ini membahas penyesuaian santri baru yang harus kehilangan waktu belajar di pondok pesantren selama 53 hari dikarenakan mereka harus menunggu ujian akhir di sekolahnya disebabkan perbedaan kalender pendidikan antara kalender pondok pesantren dan kalender pemerintah yang memunculkan dilema bagi mereka yang harus menyesuaikan diri untuk memahami pelajaran dari awal kitab yang terlewatkan Studi ini menerapkan metode kualitatif dengan analisis deskriptif di pondok pesantren Miftahul Ulum Bettet Pamekasan melihat fenomena ini maka pengurus mencari solusi untuk mengatasi hal ini diantaranya, (1). Membuat tes khusus pada santri baru untuk menyesuaikan pengetahuan dasarnya tentang agama. (2) Membuat kelas khusus khusus santri baru supaya mereka mendapat pelajaran dari awal kitab. (3) kelas digabung dengan santri lama tapi harus memberikan bimbingan lebih pada santri baru terhadap pelajaran yang tertinggal. Pengawasan, arahan dan koordinasi dari pengurus pondok pesantren, pengelola sekolah formal dan wali santri sangat diharapkan untuk mendukung pendidikan santri baru yang mereka berasal dari berbagai lingkungan yang berbeda-beda

    PENGGUNAAN MEDIA POPUP BOOK UNTUK INOVASI PEMBELAJARAN DIFABEL DI SD PLUS ANNUR ASSALAFFY KEJAYAN PASURUAN

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    Pendidikan inklusif di Indonesia menghadapi berbagai tantangan termasuk keterbatasan menjadi pembelajaran yang sesuai bagi anak-anak difabel. Penelitian ini berfokus pada penggunaan media popup book sebagai inovasi pembelajaran di SD Plus Annur Assalafy untuk meningkatkan kualitas pendidikan bagi anak-anak difabel. Jenis pendekatan yang digunakan dalam penelitian ini yaitu kualitatif yang menggunakan pengumpulan data melalui observasi, Wawancara terstruktur, dan dokumentasi. Hasil penelitian ini menyatakan bahwa penggunaan media popup book memiliki dampak yang positif dan signifikan termasuk peningkatan motivasi belajar dan keterampilan verbal serta nonverbal.  Media ini juga dapat meningkatkan partisipasi aktif dalam kelas dan menjadikan proses belajar lebih interaktif dan dinamis dan juga memberikan kontribusi dalam menciptakan lingkungan belajar yang inklusif dan efektif.  Pada dasarnya penemuan ini akan memberikan rekomendasi praktis bagi lembaga pendidikan lain di seluruh Indonesia untuk memperkuat pendidikan inklusif dan juga dapat membantu anak-anak yang difabel. Penelitian mengenai penggunaan popup book sebagai inovasi pembelajaran difabel di SD Plus Annur Assalafy Kejayan Pasuruan memiliki implikasi yang luas, baik bagi dunia pendidikan, khususnya pendidikan inklusif, maupun bagi perkembangan anak berkebutuhan khusus. implikasi Penelitian ini dapat menginspirasi pendidik untuk mengembangkan inovasi pembelajaran menarik dan efektif. penelitian dapat menjadi dasar dalam pengembangan kurikulum inklusif yang lebih responsif terhadap kebutuhan belajar. Penelitian ini dapat berkontribusi dalam meningkatkan kualitas pendidikan inklusif di Indonesia, khususnya dalam hal penyediaan media pembelajaran yang sesuai dan efektif.Inclusive education in Indonesia faces various challenges including limitations in providing appropriate learning for children with disabilities. This research focuses on the use of popup book media as a learning innovation at SD Plus Annur Assalafy to improve the quality of education for children with disabilities. The type of approach used in this research is qualitative which uses data collection through observation, structured interviews, and documentation. The results of this research state that the use of popup book media has a positive and significant impact, including increasing learning motivation and verbal and nonverbal skills.  This media can also increase active participation in class and make the learning process more interactive and dynamic and also contribute to creating an inclusive and effective learning environment.  These findings will provide practical recommendations for other educational institutions throughout Indonesia to strengthen inclusive education and also help children with disabilities. Research on the use of pop-up books as a learning innovation for people with disabilities at SD Plus Annur Assalafy Kejayan Pasuruan has broad implications, both for the world of education, especially inclusive education and for the development of children with special needs. The implications of this research can inspire educators to develop interesting and effective learning innovations. research can be the basis for developing inclusive curricula that are more responsive to learning needs. This research can contribute to improving the quality of inclusive education in Indonesia, especially in terms of providing appropriate and effective learning media

    PENDEKATAN AL-QUR’AN UNTUK MENINGKATKAN POLA PIKIR MENURUT HUDA ABDUL RAHIM MUHAMMAD QASIM MIMANY

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    The Qur\u27an is a source of knowledge, which explains several fields of science and knowledge for mankind to think about. With reason, humans can utilize this reason by thinking, which will add new insights. The aim of writing this scientific work is to find out the Al-Qur\u27an approach to improving the mind according to Huda Abdul Rahim Muhammad Qasim Mimany. The method used in this research is the library method by collecting data sources from books, journals, articles and other references related to the research. Meanwhile, the data analysis used is content analysis. This research produced findings, namely: 1) The Qur\u27an explains how important it is to use the mind in achieving the goals of life on earth, which is explained in surah al-Baqarah verse 164 and surah an-Nahl verse 125. 2 ) Humans have five senses and conscience can help him to understand his environment, based on surah al-Jasiyah verse 13. Apart from that, human thought is a guide to knowing the truth and achieving the truth by carrying out his obligations and good deeds. 3) Allah SWT glorifies humans who think and have knowledge, because knowledge is the path to God, while reason is the part of humans who think, reflect, and through this gain knowledge. 4) The Qur\u27an as a source of knowledge, which explains several fields of science and knowledge for mankind. This research has enormous potential to make a positive contribution to various aspects of life. This research can be a basis for developing programs that are more effective in improving the quality of human life.Al-qur’an merupakan sumber ilmu, yang mana di dalamnya menjelaskan beberapa bidang ilmu sains dan pengetahuan bagi umat manusia untuk berpikir. Dengan adanya akal, manusia dapat memanfaatkan akal tersebut dengan berpikir, yang akan menambah wawasan baru. Penulisan karya ilmiah ini bertujuan untuk mengetahui pendekatan al-qur’an untuk meningkatkan pikiran menurut Huda Abdul Rahim Muhammad Qasim Mimany. Metode yang digunakan dalam penelitian ini adalah metode kepustakaan dengan mengumpulkan sumber-sumber data dari buku, jurnal, artikel, dan rujukan lainnya yang berkaitan dengan penelitian. Sedangkan analisis data yang digunakan yaitu analisis konten. Penelitian ini menghasilkan temuan, yaitu: 1) Al-Qur’an menjelaskan betapa pentingnya menggunakan pikiran dalam mencapai tujuan hidup di muka bumi, yang dijelaskan di surah al-Baqarah ayat 164 dan surah an-Nahl ayat 125. 2) Manusia dengan adanya panca indera dan hati nurani dapat membantunya untuk mengetahui lingkungannya, berdasarkan surah al-Jasiyah ayat 13. Selain itu pemikiran manusia sebagai penuntun untuk mengetahui kebenaran dan mencapai kebenaran dengan melaksanakan kewajibannya dan amal shaleh. 3) Allah Swt memuliakan manusia yang berpikir dan memiliki ilmu, karena ilmu merupakan jalan menuju Tuhan, sedangkan akal merupakan bagian dari manusia yang berpikir, merenung, dan dengan melaluinya memperoleh ilmu. 4) Al-Qur’an sebagai sumber ilmu, yang menjelaskan beberapa bidang ilmu sains dan pengetahuan bagi umat manusia. Penelitian ini memiliki potensi yang sangat besar untuk memberikan kontribusi positif bagi berbagai aspek kehidupan. Penelitian ini dapat menjadi landasan bagi pengembangan program-program yang lebih efektif dalam meningkatkan kualitas hidup manusia

    Analisis Pengaruh Kepemilikan Asing, Ukuran Perusahaan, Komite Audit, Dewan Komisaris Terhadap Sustainability Report

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    The topic of this research is disclosure of sustainability reports. This research aims to examine the influence of foreign ownership, company size, audit committee and board of commissioners on the disclosure of sustainability reports on the 2022 Asean Corporate Governance Scorecard. Sustainability reports in this research are measured using the Global Reporting Initiative (GRI) Index. Sample selection used a purposive sampling method with a total sample of 31 companies. The data used in this research is secondary data. The data analysis technique uses multiple linear regression. The research results show that foreign ownership and the board of commissioners have no influence on sustainability report disclosure, on the contrary, company size and audit committee influence sustainability report disclosure

    DAFTAR ISI

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    DAFTAR ISIDAFTAR IS

    STRATEGI PENGGUNAAN MULTIMEDIA PADA PEMBELAJARAN PENDIDIKAN AGAMA ISLAM TINGKAT SEKOLAH DASAR

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    In the current context, learning media has a significant role in helping convey messages and information (learning materials) to students, this is because learning is essentially the process of conveying messages and information from educators to students which can be realized through interactive and dialogic activities in life. daily. This article aims to analyze strategies for using multimedia in Islamic religious education learning at the elementary school level. The research method used is a qualitative method with data collection through literature study. The results of the research show that the use of multimedia in the form of interactive animation or animated videos in Islamic learning at the elementary school level can effectively make it easier for students to understand lessons, be more enjoyable, and can increase the activeness and enthusiasm for learning of elementary school students. This is because multimedia is one of the main elements in the learning process which can be a means for teachers to create a maximum, effective and efficient learning process. Thus, the teacher\u27s role is very necessary to choose learning strategies that suit the type and learning style of elementary school students. The implications of this research activity are: 1) increasing the effectiveness of PAI learning, 2) curriculum development, 3) providing varied learning resources, 4) implementing training for PAI teachers.Dalam konteks kekinian, media belajar memiliki peran yang cukup signifikan dalam membantu menyampaikan pesan dan informasi (materi pembelajaran) kepada siswa, hal ini dikarenakan pembelajaran pada hakekatnya adalah proses penyampaian pesan dan informasi dari pendidik kepada siswa yang dapat diwujudkan melalui kegiatan interaktif dan dialogis dalam kehidupan sehari-hari. Artikel ini bertujuan untuk menganalisis Strategi Penggunaan Multimedia pada pembelajaran Pendidikan Agama Islam Tingkat Sekolah Dasar. Metode penelitian yang digunakan ada metode kualitatif dengan pengumpulan data melalui studi literatur. Hasil penelitian menunjukkan bahwa penggunaan multimedia dalam bentuk animasi interaktif atau video animasi pada pembelajaran Islam di tingkat Sekolah Dasar efektif dapat memudahkan siswa dalam memahami pelajaran, lebih menyenangkan, serta dapat meningkatkan keaktifan dan semangat belajar siswa sekolah dasar. Hal ini dikarenakan multimedia merupakan salah satu unsur utama dalam proses pembelajaran yang mampu menjadi sarana guru dalam menciptakan proses belajar yang maksimal, efektif, dan efisien. Dengan demikian, peran guru sangat diperlukan untuk memilih strategi pembelajaran yang sesuai dengan tipe dan gaya belajar siswa Sekolah Dasar. Implikasi dari kegiatan penelitian ini adalah: 1) peningkatan efektivitas pembelajaran PAI, 2) pengembangan kurikulum, 3) penyediaan sumber belajar yang bervariatif, 4) implementasi pelatihan para guru PAI

    PENGARUH PEMANFAATAN PERPUSTAKAAN TERHADAP PRESTASI BELAJAR SISWA MADRASAH ALIYAH DARUSSALAM CIKARANG TIMUR

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    Perpustakaan merupakan gudangnya ilmu dan informasi bacaan, baik yang berkaitan dengan dunia pendidikan maupun pengetahuan umum, sehingga keberadaan perpustakaan dilingkungan sekolah sangat diharapkan dapat memudahkan siswa dalam mencari referensi atau rujukan sumber ilmu yang sedang dipelajarinya. Dengan demikian siswa dapat mengembangkan wawasannya lebih luas lagi. Perpustakaan mempunyai peranan sangat penting dalam meningkatkan mutu pendidikan. Oleh sebab itu, Peneliti ingin membuktikan seberapa besar pengaruh pemanfaatan perpustakaan terhadap prestasi siswa. Tujuan penelitian ini untuk: 1. Mengetahui keadaan perpustakaan di MA Darussalam, 2. Mengetahui pengaruh perpustakaan di MA Darussalam. 3. Mengetahui prestasi belajar siswa di MA Darussalam, 4. Mengetahui pengaruh perpustakaan dan hubungannya dengan prestasi belajar siswa pada mata pelajaran PAI di MA Darussalam. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan metode pengumpulan data yang berupa: 1. Metode observasi. 2. Interview. 3. Dokumentasi. Populasi dari penelitian ini adalah siswa sebanyak 94 yang peneliti ambil sampelnya sebaganyak 5% yaitu 40 siswa. Hasil penelitian menunjukkan baik dengan hasil dari perhitungan dari kofisensi korelasi sebesar 0,48 yang dapat dikatagorikan tinggi karena beada pada katagori 0,44-0,70. Penelitian ini berimplikasi kepada: 1) Peningkatan aksesibilitas perpustakaan, 2) Memahami peran penting perpustakaan dalam menunjang kinerja Pendidikan, 3) Pengembangan literasi Pendidikan, 4) Pelatihan yang komprehensif bagi guru dan siswa, 5) Melakukan kolaborasi, 6) Melakukan evaluasi secara berkelanjutan.The library is a storehouse of knowledge and reading information, both related to the world of education and general knowledge, so it is hoped that the existence of a library in the school environment will make it easier for students to find references or reference sources for the knowledge they are studying. In this way, students can develop their insights even wider. Libraries have a very important role in improving the quality of education. Therefore, researchers want to prove how much influence library use has on student achievement. The aim of this research is to: 1. Determine the state of the library at MA Darussalam, 2. Determine the influence of the library at MA Darussalam. 3. Find out student learning achievement at MA Darussalam, 4. Know the influence of the library and its relationship with student learning achievement in PAI subjects at MA Darussalam. The method used in this research is quantitative using data collection methods in the form of: 1. Observation method. 2. Interviews. 3. Documentation. The population of this research was 94 students, the researchers took a sample of 5%, namely 40 students. The research results show good results from the calculation of the correlation coefficient of 0.48 which can be categorized as high because it is in the 0.44-0.70 category. This research has implications for: 1) Increasing library accessibility, 2) Understanding the important role of libraries in supporting educational performance, 3) Developing educational literacy, 4) Comprehensive training for teachers and students, 5) Collaborating, 6) Conducting ongoing evaluations

    HUBUNGAN PENGETAHUAN AKSEPTOR KB TENTANG IUD DENGAN KEIKUTSERTAAN MENGGUNAKAN IUD DI PMB BDN. NI WAYAN SUSIANTI, S.S.T.KEB

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    Contraception is a method or tool used with the aim of preventing pregnancy. The decrease in the number of IUD family planning participants over the years can be caused by the participants\u27 lack of knowledge about the advantages of IUD contraception. Knowledge of contraceptive devices is a consideration in determining the contraceptive method used. The quality of family planning services is seen in terms of the availability of health service personnel tools, the high cost of IUD services, and the existence of barriers from husband support in the use of IUD contraceptive devices. The purpose of this study is to determine the Relationship of Family Planning Acceptors\u27 Knowledge About IUD With Participation in Using IUD at PMB Bdn. Ni Wayan Susianti, S.S.T.Keb.          This study uses a correlational analytic design with a cross-sectional approach. The sample selection in this study used purposive sampling technique. The sample for this study is 40 acceptors. Data were analyzed using Chi-square test analysis. The results of the analysis using the Chi-square test showed that from 40 respondents, a p-value of 0.001 was obtained. This result indicates that H0 is rejected and Ha is accepted, which means there is a significant relationship between the knowledge of family planning acceptors about IUD and participation in using IUD at PMB Bdn. Ni Wayan Susianti, S.S.T.Keb. Based on the results of this study, it is hoped that family planning acceptors will increase their knowledge about IUD with participation in using IUD

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