28 research outputs found
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS (Studi Kasus pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2018)
Muhammad Fakhri Ikhsan (1630613001) University of Muhammadiyah Sukabumi. Effect of Cash Turnover and Receivable Turnover on Liquidity of Pharmaceutical Companies listed on the Stock Exchange for the period 2012 - 2018. (Thesis Supervisor Andri Indrawan, S.E., M.Ak and Tina Kartini, S.E., M.Esy).
This study aims to determine the effect of cash turnover and accounts receivable turnover on liquidity. The variables used in this study are cash flow, accounts receivable turnover and liquidity. This research was conducted using quantitative methods with an associative approach.
The population in this study is the annual financial statements of pharmaceutical companies listed on the Stock Exchange in the period 2012 - 2018 as many as 6 companies and taken as many as 35 financial statements. In this study sampling was done by purposive sampling technique. The data collection technique used is secondary data. The analysis technique used is the classic assumption test, multiple linear regression analysis, and hypothesis testing.
The results showed: The dependent variable is liquidity, while the independent variable is cash turnover and account receivable turnover. The results of this study indicate that partially cash turnover has a negative effect on liquidity with the results of t test amounting to-2.095 with a significant level of 0.044. Accounts receivable turnover has no effect with the results of t test equal to -1,181 with a significant level of 0.0246. While simultaneous cash turnover and receivable turnover have a significant effect on liquidity with f test results of 4.505 with a significant level of 0.019. Then it can be concluded that cash circulation and receivable turnover have an effect of 22% and the remaining 78% is influenced by factors not examined in this study by the author
Al-Ghazali dan Pendidikan Akhlak
Tulisan ini mencoba untuk sedikit mengungkap tentang pendidikan akhlak dalam perspektif Al-Ghazali. Pemikiran Al-Ghazali digunakan karena ia adalah salah satu pemikir Muslim terbesar. Banyak pakar menilai bahwa pemikiran Al-Ghazali ini memberikan pengaruh yang signifikan bagi para pemikir Muslim setelahnya, bahkan sampai sekarang.
Pemikiran Al-Ghazali tetang akhlak dan pendidikan akhlak disandarkan pada Al-Qur’an dan As-Sunnah. Dengan begitu, pandangannya tidak terlepas dari pandangannya tentang manusia yang banyak mewarnai pemikirannya dalam bidang apa pun. Meskipun sebagian bernuansa normatif, namun beberapa bagian pandangannya terlihat sangat praktis. Maka tidak mengherankan apabila pemikiran Al-Ghazali ini masih kerap digunakan dalam konteks reformasi pendidikan, khususnya di era globalisasi yang penuh tantangan seperti sekarang
Competency Characteristics of Graduates Viewed from User Satisfaction Using Nonhierarchical Clusters
This study aims to classify graduates based on the similarity of competency characteristics by referring to the indicators of graduate user satisfaction. The indicators are implementation of Islamic values; integrity, ethics, and morals; expertise based on knowledge (professionalism); foreign language skills; ability to use ICT; communication; teamwork; and self-development. The survey was aimed at graduates of five study programs totaling 211 people. Determination of respondents using the purposive sampling technique. Data was collected through a questionnaire containing statements about the eight indicators. Data analysis uses descriptive and multivariate statistics with the non-hierarchical cluster method or K-Means cluster analysis, assisted with SPSS (Statistical Package for Social Science) software. The results show that based on the similarity of competency characteristics, graduates are grouped into three clusters, namely Cluster 1 with 13.27% with characteristics of graduates with low competence, Cluster 2 with 32.7% with characteristics of graduates with high competence, and Cluster 3 with 54.03% with the characteristics of graduates with moderate competence. Thus, a strategic program that is systematic, comprehensive, and continuous is needed to develop human resources to shape the quality mentality and competence of students and to be competitive with students and by the needs of the workforce or users. For this reason, it is necessary to develop an e-tracer system that is integrated with the campus web and to strengthen synergistic cooperation with stakeholders, including users
Penta Helix A Strategy of Development of Womenpreneurs Creative Creations in The City of Tanjungbalai in The Islamic Economic Presfective
The aim of this research is to find out suitable development strategies to be carried out by stakeholders in developing creative craft womenpreneurs in Teluk Nibung sub-district. The method used is qualitative with the SOAR method as a determinant of the strategy proposed by the author. The result of the SOAR method is O-A, which is a strategy that uses all opportunities to develop creative seashell crafts. It has been suggested that the development of creative craft womenpreneurs in the city of Tanjungbalai really needs support from the government in the form of capital assistance, marketing and training to increase the potential of the creative economy in the city of Tanjungbalai.
IMPLIKASI HUKUM UMKM PASCA HADIRNYA PUTUSAN MAHKAMAH KONSTITUSI TERKAIT UNDANG-UNDANG CIPTA KERJA
The passing of Law No. 11 of 2020 on Cipta Kerja in its implementation provides convenience to UMKM actors namely ease in business activities. But, on November 25 2021 Cipta Kerja law was declared unconstitutional conditional so as to raise the question of how to implement the law after the decision of the constitutional court declaring the Cipta Kerja law unconstitutional conditional. In this study, the author wants to examine how to implement before and after the work Cipta Kerja law for UMKM, and also how the status of the legal implications of the Cipta Kerja law on UMKM after the enactment of the Mahkamah Konstitusi (MK) rulling. The research method used is to use non-doctrinal research, which is how to implement a rule or law that is actually embraced by the community in everyday life or also called Law in Action and data collection techniques based on Books, Journals / articles, Websites and Laws. The result of the research conducted that the implementation of the work Cipta Kerja law on UMKM greatly facilitates the business activities of UMKM actors, one of which is from the licensing sector before the enactment of the Cipta Kerja law, but after that the licensing is done based on risk and business scale and licensing services are carried out using the Online Single Submission service. And the implementation after the MK ruling is still enforced by the Cipta Kerja law as it is still constitutional for the next 2 two years after the verdict
Design of a Servo-Controlled Variable Resistor
This study develops an innovative servo-controlled variable resistor to address the need for precise programmable resistance in modern electronics. While manual potentiometers lack automation capability and digital versions introduce quantization errors, the proposed hybrid solution combines microcontroller-driven servo mechanisms with standard rotary potentiometers, preserving analog quality with digital control. Through experimental methodology involving system design, hardware implementation, and software development, the author created and tested an electronically adjustable resistor system. Rigorous evaluation across 738 trials demonstrated exceptional performance: average standard deviation of 0.009, data range of 0.07, and coefficient of variation (CV) of 0.564%, approaching Six Sigma precision (3.4 defects per million). Statistical analysis confirmed the system's stability and repeatability, outperforming both manual adjustment (typical CV >5%) and digital alternatives. The results establish our servo-controlled design as a superior solution, offering precise programmability without compromising analog signal integrity. This advancement enables new applications in automated testing, and adaptive circuits where traditional variable resistors prove inadequate. The research contributes a reliable control mechanism for analog components while setting quantitative benchmarks for programmable resistance systems
Perancangan Kantor Bupati Batubara dengan pendekatan regionalisme
INDONESIA:
Kab. Batubara merupakan kabupaten baru yang mekar dari Kab. Asahan. DPR menyetujui Rancangan Undang-Undang pembentukannya tanggal 8 Desember 2006. Sebagai Kabupaten yang sudah memiliki struktur kepemerintahan, penduduk dan juga wilayah, Pemkab Batubara haruslah memiliki sarana dan prasarana kepemerintahan sebagai wadah aktivitas/kegiatan pemerintahan kabupaten batubara untuk melaksanakan tugas pelayanan masyarakat umum. Namun setelah mengamati beberapa tahun kebelakang, Kabupaten Batubara belum juga memiliki kantor bupati yang bersifat permanen, ditambah lagi ada rencana untuk pembangunan kantor Bupati Batubara di Lima Puluh Kota. Atas dasar isu ini, penulis ingin merancang kantor Bupati Batubara dengan Pendekatan Regionalisme. Pemilihan pendekatan regionalisme ini dimaksudkan untuk memunculkan identitas kabupaten batubara sebagai kabupaten yang memiliki keciri khasan melayu. Pedekatan ini menggunakan prinsip regionalisme dengan studi preseden menggunakan Istana Niat Limalaras. Desain kantor yang dirancang menggunakan material kayu untuk menyelaraskan perancangan yang penulis buat dengan kondisi perkantoran lain yang ada di kabupaten batubara.
ENGLISH:
Batubara Regency is a new district from Asahan Regency. The DPR approved the Draft Law on its formation on December 8, 2006. As a district that already has a governance structure, population, and territory, the Batubara Regency Government must have government facilities and infrastructure as a forum for the activities of the coal district government to carry out public service duties. However, after observing the past few years, Batubara Regency does not yet have a permanent regent's office, plus there are plans for the construction of a Batubara Regent's office in Lima Puluh City. Based on this issue, the author wants to design the office of the Coal District Head with a Regionalism Approach. The choice of this regionalism approach is intended to bring out the identity of the coal district as district that has Malay characteristics. This approach uses the principle of regionalism with precedent studies using the Limalaras Intentional Palace. The office design is designed using wood materials to align the design that the author made with the conditions of other offices in the Batubara district.
Arab:
وافق مجلس النواب الشعبي على .الوصاية على أساهان باتوبارا ريجنسي هي منطقة جديدة من مشروع قانون بشأن تشكيله في ٨ ديسمبر ٦٠٠٢ .وباعتبارها منطقة لديها بالفعل هيكل إداري وسكان وإقليم ، يجب أن يكون لدى حكومة باتوبارا ريجنسي مرافق حكومية وبنية تحتية كمنتدى ألنشطة منطقة الفحم الحكومة للقيام بواجبات الخدمة العامة. ومع ذلك ، بعد مراقبة السنوات القليلة الماضية ، باتوبارا مكتب وصي دائم ، باإلضافة إلى وجود خطط لبناء مكتب باتوبارا ريجنسي لم يكن لدى بنا على هذه المسألة ، يريد المؤلف تصميم مكتب رئيس منطقة الفحم ء .مدينة ليما بولوه في ريجنت بنهج اإلقليمية. يهدف اختيار نهج اإلقليمية هذا إلى إبراز هوية منطقة الفحم كمنطقة لها خصائص تم .الماليو. يستخدم هذا النهج مبدأ اإلقليمية مع الدراسات السابقة باستخدام قصر ليماالرا متعمد تصميم تصميم المكتب باستخدام مواد خشبية لمواءمة التصميم الذي صممه المؤلف مع ظروف المكاتب األخرى في منطقة الفحم
The use of nipah leaves (Nypa fruticans) as an environmentally friendly roofing material
MAHAR EMAS DALAM PERKAWINAN ADAT MASYARAKAT ACEH (STUDI KASUS PADA MASYARAKAT KABUPATEN PIDIE)
The dowry in traditional Acehnese marriages is also known as jeunamee or jeulamee in the form of gold, people know it as mayam. per one mayam range from 3 or 3.3 grams of gold depending on the area where the gold is traded. Departing from these differences, the process of determining the amount of dowry in marriage also has differences in each region, a lot of factors are considered by the family before mentioning the size of the dowry that must be prepared by the prospective groom. Apart from family considerations, adat also has a role in the marriage, starting from the selection of a prospective wife to family gatherings at the time of the marriage contract. Departing from these two factors, the author is interested in further research related to the reason gold is used as a dowry in traditional Acehnese marriages, and how the dowry negotiation process is carried out by the family in marriage
This research is a case study or field research, using qualitative research methods using the community as the primary data source. Interviews and author observations were used to collect the necessary data. The theory used in the research is 'urf as a theoretical framework in conveying the problems found in the field. As for the approach used to describe the findings, the author uses a sociological empirical approach.
The author's findings during the study were that gold was the dowry used in traditional Acehnese marriages. The use of gold as a dowry is a custom that has been passed down from generation to generation even though the amount given is only one mayam. Among the factors that cause the use of gold as a dowry is because the people of Aceh are familiar with gold in their lives, gold is also one of the valuable items that can and can be owned by all groups of people, because the selling price of buying gold is relatively stable. During the process of determining the dowry, lineage and education are two factors that the family considers in determining the amount of dowry for their child. Pure gold or 23-carat gold is the choice of the people of Aceh which is used as a dowry. There are pros and cons related to the dowry negotiation process, the pro groups think that negotiations are carried out so that neither party is burdened, although the polite figurative language is used during negotiations. As for the contra group, they think that negotiations can reduce women's status because women are not things that can be negotiated with them. Adat has an equally important role in the implementation of marriage because basically the prevailing custom in society is Islamic law which has been made customary by its predecessors
BIOTA LAUT DALAM PRESPEKTIF AL-QUR’AN KAJIAN TAFSIR ILMI
ABSTRAK
BIOTA LAUT DALAM AL-QUR’AN
KAJIAN TAFSIR ILMI
Biota laut merupakan keseluruhan kehidupan flora dan fauna yang ada dalam wilayah
geografi tertentu. Dalam hal ini wilayah geografi itu ialah disekitar perairan laut. Dalam artian
biota laut ialah kehidupan makhluk hidup baik tumbuhan maupun hewan yang ada di dalam
lautan. Biota laut diperkirakan memiliki jumlah yang banyak dibandingkan hewan ataupun
tumbuhan yang ada di daratan. Biota laut juga memiliki manfaat yang sangat penting bagi
kehidupan manusia. Manfaat yang ditimbulkan berguna dalam beberapa hal diantaranya, dalam
hal pariwisata, kemudian dalam hal pangan dan mata pencaharian, dan yang terpenting ialah
sebagai moda transportasi guna menunjang mobilitas manusia. Kesemuanya merupakan suatu
rahmat dan nikmat yang Allah berikan kepada manusia. Hal ini tercantum dalam Al-Qur’an
Surat Ar-Rahman ayat 22 dan Surat An-Nahl Ayat 14. Di dalam dua ayat ini Allah menjelaskan
salah satu nikmatnya yang diberikan kepada manusia melalui lautan. Yaitu ialah lu’lu’ (mutiara)
dan marjan. Mutiara merupakan batuan alam yang sangat indah dan dalam dunia industry
memiliki harga ekonomi yang tinggi. Melihat keindahan yang dimilikinya lantas timbul sebuah
pertanyaan bagaimanakah mutiara yang indah ini terbentuk serta bagaimana prosesnya.
Oleh karena itu penulis tertarik mengkaji perihal lu’lu’ (mutiara) dalam Al-qur’an, Guna
mengungkap relevansi antara penafsiran dengan penemuan-penemuan terkait pembentukan
mutiara dalam ilmu sains saat ini. Tafsir yang penulis gunakan untuk mengkaji hal tersebut yakni
tafsir bercorak ilmi karya syekh Thantawi al jauhari dengan judul Al-jawahir fi tafsir Al-qur’an.
Dalam menyusun skripsi ini, penulis menggunakan metode library research (studi pustaka)
dengan menggunakan pendekatan tahlili atau analisis. Sumber data primer yaitu kitab tafsir Al�jawahir fi tafsir Al-qur’an. Sumber data sekunder berasal dari jurnal, buku, majalah dan website
terkait pembahasan dalam skripsi ini. Hasil penelitian menunjukkan terdapat kesesuaian
pernyataan yang terdapat dalam Al-Qur’an Dengan temuan temuan sains terkait mutiara.
Di dalam Tafsir Al Jawahir disebutkan bahwa mutiara berasal dari dalam tubuh kerang.
Dalam ilmu sains mutiara terbentuk dalam tubuh kerang sebagai respon sekaligus self defense
terhadap benda asing yang masuk ke dalam tubuhnya. Proses pembuatan mutiara dalam tubuh
kerang terjadi di luar lapisan mantel lebih tepatnya dilapisan nacre yang disebut dengan lapisan
mother of pearl. Kemudian syekh Thantawi menyebutkan dalam tafsirnya habitat ditemukannya
sebuah mutiara atau tempat habitat asli kerang mutiara yang berasal dari dua lautan yang
menyatu. Yang dimaksud dua lautan ialah sungai atau perairan tawar dan juga lautan luas atau
samudra. Dalam ilmu sains habitat asli hewan jenis kerang beragam dan pada dasarnya hidup
disatu tempat yaitu di perairan. Tidak berada di wilayah darat. Mereka biasa terdapat di lautan,
dan terkadang berada di sekitaran perairan tawar baik sungai maupun danau. Tak lupa syekh
thantawi sedikit menyinggung kondisi ummat Islam yang tertinggal dalam hal pengetahuan sains
diabad ini. Ini terbukti dengan mudahnya orang orang asing mengeksplore sumberdaya di laut
dengan ilmu yang mereka kembangkan dengan banyaknya mutiara dan juga marjan (karang)
yang diambil dikarenakan dua sumber daya ini memiliki nilai ekonmomis yang sangat tinggi.
Melihat hal itu syekh thantawi menganggap ummat Muslim saat ini tertidur tidak mau melihat
dan mempelajari fenomena alam yang menjadi bagian dari kekuasaan Allah SWT.
Kata kunci; Biota Laut, kerang Mutiara, Tafsir ilmi
ABSTRACT
MARINE BIOTA IN THE AL-QUR’AN
STUDY OF SCIENTIFIC INTERPRETATION
Marine biota is the entire life of flora and fauna that exist in a particular geographic area. In
this case the geographical area is around the sea waters. In the sense of marine life is the life of
living things both plants and animals in the ocean. Marine life is estimated to have a large
number compared to animals or plants on land. Marine life also has very important benefits for
human life. The benefits generated are useful in several ways including, in terms of tourism,
then in terms of food and livelihoods, and most importantly as a mode of transportation to
support human mobility. All of them are a blessing and a blessing that Allah has given to
humans. This is stated in the Qur'an letter Ar-Rahman verse 22 and Surah An-Nahl verse 14. In
these two verses Allah describes one of the blessings that is given to humans through the ocean.
Namely are lu'lu '(pearl) and marjan. Seeing the beauty it has then a question arises how this
beautiful pearl is formed and how the process is.
Therefore, the author is interested in studying the subject of lu'lu '(pearl) in the Qur'an, in
order to reveal the relevance of the findings related to pearls in pearl formation in science today.
The interpretation that the author uses to study this is the scientific-style interpretation by Sheikh
Thantawi al Jauhari with the title Al-Jawahir fi Tafsir of the Qur'an. In compiling this thesis, the
author uses the library research method (library study) by using a tahlili or analysis approach.
The primary data source is the book of Tafsir Al-Jawahir fi Tafsir of the Qur'an. Secondary data
sources come from journals, books, magazines, and websites related to the discussion in this
thesis. The results showed that there was a match between the statements contained in the Qur'an
with scientific findings related to pearls.
In Al Jawahir's commentary, it is stated that pearls come from inside the shells. In science,
pearls are formed in the body of shells as a response as well as self-defense against foreign
objects that enter the body. The process of making pearls in the body of the shell takes place
outside the mantle layer, more precisely in the nacre layer which is called the mother of pearl
layer. Then Sheikh Thantawi mentions in his interpretation of the habitat where a pearl is found
or the original habitat of pearl shells that come from two seas that are fused. What is meant by
two oceans is a river or fresh water and also a large sea or ocean. In science, the natural habitat
of shellfish is diverse and basically lives in one place, namely in the waters. Not in land area.
They are usually found in the oceans, and sometimes around fresh water, both rivers and lakes.
Not to forget, Sheikh Thantawi mentioned a little about the condition of the Islamic ummah
which is lagging behind in terms of scientific knowledge in this century. This is proven by the
ease with which foreigners explore the resources in the sea with the knowledge they develop
with the abundance of pearls and also marjan (coral) taken because these two resources have
very high economic value. Seeing this, Sheikh Thantawi considers that Muslims are currently
asleep and do not want to see and study natural phenomena that are part of the power of Allah
SWT.
Keyword; marine biota, pearl oyster, sainstific exegesi
