Jurnal Online Universitas Ibrahimy
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Pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada Perusahaan Idx-Mes BUMN 17 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2023.
Get PDFArus kas dari aktivitas operasi adalah jumlah arus kas yang diperoleh dari aktivitas operasional perusahaan, dan merupakan indikator apakah perusahaan dapat menghasilkan arus kas yang cukup untuk melunasi pinjaman, mempertahankan operasi, membayar dividen, dan melakukan investasi baru tanpa bergantung pada pendanaan eksternal.Laba akuntansi adalah ukuran keseluruhan prestasi perusahaan yang diukur dengan menghitung selisih antara pendapatan dan biaya. Return saham adalah Pertukaran antara pengembalian dan risiko (risk-return tradeoff) adalah harapan bahwa untuk menerima risiko yang lebih besar, dengan kompensasi pengembalian (return) yang lebih besar. Berdasarkan analisis regresi berganda diperoleh hasil, bahwa: 1) Arus kas operasi tidak terdapat pengaruh dan signifikan terhadap return saham pada perusahaan IDX-MES BUMN 17, ditunjukkan dengan 1,113 dan nilai signifikasi = 0,285 > 0,05, maka H ditolak dan H diterima, maka telah terbukti tidak ada pengaruh terhadap return saham 2) Laba akuntansii tidak terdapat pengaruh dan signifikan terhadap return saham pada perusahaan IDX-MES BUMN 17, ditunjukkan dengan 1,678 dan nilai signifikasi = 0,116 > 0,05, maka H ditolak dan H diterima, maka telah terbukti tidak ada pengaruh terhadap return saham 3) Arus kas opersai dan Laba akuntansi tidak terdapat pengaruh dan signifikan secara simultan terhadap return sahampada perusahaan IDX-MES BUMN 17, ditunjukkan dengan nilai koefisien =0,453, koefisien determinasi = 0,205, dan nilai F hitung 1,807 > F tabel 3,682
PEMANFAATAN SUMBERDAYA TANAH UNTUK PRODUKTIVITAS DAN KESEJAHTERAAN EKONOMI PETANI JAGUNG LAMPUNG TAHUN 2010-2017
Get PDFPenelitian ini menganalisis pemanfaatan sumber daya tanah terhadap produktivitas sektor pertanian dalam penanaman jagung di Provinsi Lampung selama tahun 2010-2017. Data BPS (Badan Pusat Statistik) dan analisis statistik untuk mengevaluasi faktor-faktor yang mempengaruhi hasil panen. Hasil menunjukkan bahwa kesuburan tanah, teknik pengelolaan, dan penggunaan pupuk berpengaruh signifikan terhadap produktivitas jagung. Temuan ini diharapkan dapat memberikan rekomendasi bagi petani dan pemangku kebijakan dalam meningkatkan efisiensi penggunaan sumber daya tanah untuk pertanian berkelanjutan.
Kata Kunci: Sumber daya tanah, produktivitas pertanian, produksi jagung, kesejahteraan ekonomi petan
KONTRIBUSI EKONOMI SYARIAH DALAM PEMBANGUNAN EKONOMI
Get PDFIslamic economics, based on Sharia principles, has rapidly developed in recent decades. However, there remains a gap in understanding its contribution to inclusive and equitable economic development. This study aims to explore the contribution of Islamic economics to a more equitable economic development and identify how Islamic economic instruments such as zakat, waqf, and sukuk can support this goal. The research method used is a literature study, analyzing relevant literature on Islamic economic theories and their implementation in economic development. The findings reveal that Islamic economics has significant potential in creating a more just and sustainable economic system. Instruments such as zakat, waqf, and sukuk have proven effective in supporting wealth redistribution and empowering communities. Islamic financial institutions also play a crucial role in improving financial inclusion and extending access to marginalized groups. This research concludes that the implementation of Islamic economics can contribute to a fairer, more sustainable, and inclusive economic development, although challenges in its implementation still exist. Therefore, collaboration among Islamic economic institutions, governments, and society is needed to maximize Islamic economics\u27 contribution to global economic development
Struktur Pasar BBM (Bahan Bakar Minyak) di Indonesia: Peran Monopoli, Skandal Korupsi, dan Prospek Implementasi Blockchain
Get PDFPertamina’s monopoly over aviation fuel and domestic fuel markets drives high prices and poor fuel quality, exacerbated by systemic issuesw This study examines the impacts of Pertamina’s monopoly, using a literature review, simple regression, and real-time data from Trading Economics, Statista, ESDM, supported by 10 monopoly-focused journals. The 2025 corruption scandal (Rp 193.7 trillion loss) reinforces monopolistic inefficiencies, with overpriced imports (Rp 11.7 trillion) strengthening avtur dominance, raising aviation costs by 10-15%. Monopoly-driven quality omission increases pollution by 8% (Rp 8 trillion health costs). Global oil prices fell 13.86% (Brent USD 64.35/barrel, June 2025), but domestic fuel prices only dropped 4.85% (Pertalite Rp 12,100/liter) due to monopolistic pricing and low elasticity (0.35). Weak KPPU oversight and UU No. 5/1999 enforcement worsen inefficiencies. Blockchain-based supply chain transparency could reduce losses by 20-30%, fostering competition
Pengaruh Kualitas Kehidupan Kerja dan Kecerdasan Emosional terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Mediasi
Get PDFThis study aims to examine the influence of work life quality and emotional intelligence on employee performance mediated by job satisfaction at PT. Cilegon Karya Nusa. This study uses a quantitative approach with census sampling techniques involving 100 employees. Data were collected through questionnaires and analyzed using SmartPLS 4.0 software. External and internal models were applied to assess validity, reliability, and hypothesis testing. The results of the study indicate that Quality of Work Life has a positive and significant effect on Employee Performance, with a t-statistic value greater than the t-table value, namely 4.133 > 1.96, with a p-value of 0.00 < 0.05. Emotional Intelligence has a positive and significant impact on Employee Performance with a t-statistic value greater than the t-table value of 4.556 > 1.96 for a p-value of 0.000 < 0.05. Job Satisfaction has a positive and significant impact on Employee Performance with a t-statistic value greater than the t-table value of 2.335 > 1.96. 1.96 through p-value 0.039 < 0.05, Work Life Quality on Employee Performance is mediated by Job Satisfaction positively and significantly with a t-statistic value greater than the t-table value of 2.006 > 1.96 followed by a p-value of 0.046 < 0.05, while indicating that satisfaction cannot mediate emotional intelligence to performance, as shown by the original sample value of 0.057. Thus, the t-statistic is less than the t-table value of 1.635, less than 1.96, followed by a p-value of 0.051 > 0.05
The Complexity of High School Students\u27 Semiotic Graphics in Solving Statistical Problems
Get PDFThe ability to represent data graphically is a crucial skill in learning statistics, yet it involves complex semiotic processes that are often influenced by students’ cognitive styles. This study was conducted to explore the semiotic complexity of high school students’ statistical graphs about their cognitive styles: field dependent (FD) and field independent (FI). Using a descriptive qualitative approach, four 12th-grade students were selected based on the Group Embedded Figures Test (GEFT) and a standardized mathematics ability test to ensure cognitive style categorization and equal academic level. Data were collected through a Semiotic Graph Complexity Test (TKSG) and semi-structured interviews focusing on four semiotic components: problems, actions, concepts, and properties.The findings show that students with FI cognitive styles demonstrated a higher level of semiotic complexity, reaching the "joint graphs" level, characterized by coherent integration of data, appropriate graph selection, and accurate symbolic interpretation. In contrast, FD students exhibited lower levels of complexity, often limited to literal and superficial representations. These results confirm that cognitive styles significantly affect students’ abilities to transform statistical data into meaningful graphical representations. This study highlights the importance of differentiated instruction based on cognitive styles, suggesting explicit scaffolding for FD students and more explorative tasks for FI students to enhance graph comprehension and statistical literacy
INTEGRASI PENDIDIKAN ISLAM DAN BUDAYA LOKAL TERHADAP LEBARAN TOPAT DI MASYARAKAT LOMBOK
Get PDFThis study discusses the integration of Islamic education and local culture in the Lebaran Topat tradition in the Lombok community. Lebaran Topat is a tradition carried out by the Sasak community, especially those in the West Lombok and Central Lombok areas, as a celebration after carrying out the six-day sunnah fast in the month of Syawal. This tradition is not only full of religious nuances, but also thick with local cultural values that have been passed down from generation to generation. The main objective of this study is to find out how Islamic education values are integrated into local cultural practices, and how people interpret these traditions in their social and spiritual lives. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews with 5 religious figures, 10 people from both men and women and 10 young people. The observations made by the researcher are related to the process of lebaran topat starting from making topat in their respective homes, takbiran and roah lebaran in musholla and mosques, pilgrimages to graves and holidays in several tourist attractions such as the beach. This study states that the Lebaran Topat culture in Lombok has several series of activities such as takbiran, making ketupat, dhikr, holidays and grave pilgrimages. The integration of Islamic education and local culture in Ketupat Eid is spiritual education (tarbiyah ruhiyah), faith education (tarbiyah aqadiyyah), physical education (tarbiyah al-badaniyyah), social education (tarbiyah ijtima\u27iyah) and moral education (tarbiyah akhlaqiyah). Thus, Topat Eid becomes an effective medium in conveying Islamic values contextually, while strengthening the sense of togetherness and local cultural identity. This integration proves that Islamic education does not have to be in conflict with local culture, but can actually run in harmony in forming the character of a religious and cultured society
THE SCRIPT-TYPE COOPERATIVE LEARNING MODEL IN DEVELOPING CRITICAL THINKING SKILLS
Get PDFThe purpose of this study is to outline how the Script-Type Cooperative Learning Model is used at Asembagus 1 State Junior High School to help students in Islamic Religious Education, grade VIII A, enhance their critical thinking abilities. The significance of critical thinking abilities as a 21st-century talent that must be acquired via active, group, and purposeful learning serves as the foundation for this study.Descriptive qualitative research methodology was employed, and data was gathered by documentation, interviews, and observation. The Miles and Huberman model, which comprises data reduction, data presentation, and conclusion drawing, was used to examine the data. Triangulation of sources, methods, and time was used to assess the validity of the data.According to the findings, the Script-Type Cooperative Model was implemented in several steps, including pairing up, allocating resources, assigning speaker and listener roles, exchanging viewpoints, and coming to consensus. It has been demonstrated that using this technique enhances students\u27 critical thinking abilities, as seen by signs like explaining, analyzing, forming conclusions, and posing and responding to questions. Additionally, education promotes social skills, the ability to voice one\u27s thoughts, a sense of accountability, and the incorporation of Islamic principles into the educational process. The study\u27s findings indicate that the cooperative script-type model works well for developing students\u27 religious character and critical thinking abilities. This methodology merits further development in Islamic religious education as well as other subject areas, provided that teachers serve as facilitators and that the necessary infrastructure is in place
EFEKTIVITAS DAYA HAMBAT EKSTRAK DAUN UBI JALAR UNGU (Ipomoea batatas) TERHADAP BAKTERI Aeromonas hydrophila PADA IKAN NILA (Oreochromis niloticus)
Get PDFThe primary challenge encountered in the production of tilapia is a bacterial disease that is induced by the bacterium Aeromonas hydrophila. Crop failure and the mortality of cultured animals are among the consequences. Certain herbal plants contain antioxidants that can exert a therapeutic effect against the A. hydrophila bacterium. The objective of this investigation is to ascertain the survival of fish following infection with A. hydrophila bacteria and their behavior and morphology prior to and following immersion in purple sweet potato leaf extract (Ipomoea batatas). In the initial stage, the survival rate was assessed through the challenge test with A. hydrophila 108 bacteria. The second stage involved the observation of the behavior and morphology before and after immersion in purple sweet potato leaf extract (I. batatas). This research was conducted in two phases. The treatment concentrations were as follows: treatment A (without extract / 0 mg/L), treatment B (40 mg/L), treatment C (60 mg/L), and treatment D (80 mg/L). In the research, abnormal behavioral changes, including the presence of red sores on the tail and a decline of appetite, were observed. The fish maintained an appetite, exhibited normal body movements, and swam actively when treated with D. Conversely, treatment A demonstrated a subpar response until the conclusion of the observation period. The effective inhibition of mortality in Nile tilapia was demonstrated by the survival rate of Nile tilapia larvae infected with A. hydrophila bacteria after treatment with a solution of purple sweet potato leaf extract (I. batatas) for 24 hours. The survival rate was observed over a 7-day period.
Masalah utama yang sering menghadapi dalam aktivitas budidaya ikan nila adalah penyakit bakteri yang disebabkan oleh bakteri Aeromonas hydrophila. Dampak yang ditimbulkan kematian pada hewan budidaya hingga kegagalan panen. Beberapa tanaman herbal memiliki kandungan antioksidan yang dapat memberikan efek pengobatan terhadap serangan bakteri A. hydrophila. Tujuan penelitian ini adalah untuk mengetahui tingkah laku dan morfologi ikan sebelum dan setelah perendaman ekstrak daun ubi jalar ungu (Ipomoea batatas) dan kelulushidupan setelah diinfeksi bakteri A. hidrophylla. Penelitian ini dilaksanakan dengan dua tahap yaitu tahap pengujian kelulushidupan menggunakan uji tantang bakteri A. hydrophila 108 dan pengamatan tingkah laku dan morfologi sebelum dan sesudah perendaman menggunakan ekstrak daun ubi jalar (I. batatas). Adapun konsentrasi perlakuan yang diberikan yaitu perlakuan A (tanpa ekstrak / 0 mg/L), perlakuan B (40 mg/L), perlakuan C (60 mg/L) dan perlakuan D (80 mg/L). Hasil penelitian menunjukkan perubahan tingkah laku abnormal seperti hilangnya nafsu makan,dan terdapat luka yang memerah pada bagian ekor, dengan menggunakan perlakuan D menunjukkan gerakan tubuh normal, nafsu makan tetap, berenang aktif, Sedangkan pada perlakuan A memberikan respon yang buruk hingga akhir pengamatan pengamatan. Pengamatan kelulushidupan selama 7 hari benih ikan nila yang terinfeksi bakteri A. hydrophila setelah dilakukan pengobatan dengan larutan ekstrak daun ubi jalar ungu (I. batatas) selama 24 jam menunjukkan kefektifan larutan ekstrak dalam menghambat kematian pada ikan nila
Klasifikasi Penyakit pada Buah Jeruk Berdasarkan Citra dengan Pendekatan Transfer Learning Menggunakan Arsitektur Densenet-121
Get PDFThis study aims to develop a classification system for citrus fruit diseases based on digital images using a machine learning approach. The primary challenge in citrus cultivation is disease attacks that affect both the quality and quantity of production. In this research, image processing techniques were applied to extract color, shape, and texture features from citrus fruit images, which were then used as input for classification algorithms. This study uses the DenseNet-121 architecture for orange fruit image classification. The dataset used consisted of images of healthy citrus fruits and those affected by various diseases, such as blackspot, canker, and greening. The testing results showed that the DenseNet-121 architecture achieved the highest accuracy in classifying citrus diseases, with an accuracy rate of up to 99%. This system is expected to assist farmers and relevant stakeholders in early disease detection and in taking appropriate control measures.Penelitian ini bertujuan untuk mengembangkan sistem klasifikasi penyakit pada buah jeruk berbasis citra digital dengan pendekatan machine learning. Permasalahan utama dalam budidaya jeruk adalah serangan penyakit yang memengaruhi kualitas dan kuantitas produksi. Dalam penelitian ini, dilakukan pengolahan citra buah jeruk untuk mengekstraksi fitur warna, bentuk, dan tekstur, yang kemudian digunakan sebagai input untuk algoritma klasifikasi. Penelitian ini menggunakan Arsitektur DenseNet-121 untuk klasifikasi citra buah jeruk. Dataset yang digunakan terdiri dari gambar buah jeruk sehat dan yang terkena berbagai jenis penyakit, seperti blackspot, canker, dan greening. Hasil pengujian menunjukkan bahwa arsitektur DenseNet-121 memberikan akurasi terbaik dalam mengklasifikasikan jenis penyakit jeruk dengan tingkat akurasi mencapai 99%. Sistem ini diharapkan dapat membantu petani dan pihak terkait dalam mendeteksi penyakit secara dini dan mengambil tindakan pengendalian yang tepat