Publication Search

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

Education fairness being the important thing to note in this nation. The House should not be disabled again getting marginalized place. They have the same right to a decent education ". So the potential they possess could develop with optimal. Every human being is created with all that perfection, then human perfection is not diminished by the lack of a physical condition. This research aims to examine the importance of organized school inclusion, especially the material of Ideal Religious Education for persons with disabilities. Library research methods used over the excavation information from a variety of literature-related education for the disabled. The results show that all schools can be the school inclusion. Of course with increased competence of teachers in designing learning so that it can be accepted by people with diffabilities.

This research aims to determine and analyze the influence of leadership on the Performance of Regional Government Employees in North Penajam Paser Regency, determine and analyze the influence of Work Motivation on the Performance of Village Employees in Penajam sub-district, North Penajam Paser Regency and determine and analyze the Influence of leadership and Work Motivation on the Performance of Village Employees in Penajam sub-district, North Penajam Paser Regency. The research method used is quantitative descriptive research using Multiple Linear Regression data analysis using SPSS software. Primary data was obtained from respondents, namely Pegawai sub-district, Penajam sub-district, North Penajam Paser Regency. The population was 395 ASN and through sampling using the Slovin formula with a margin of error of 5%, a sample of 199 respondents was obtained. The results of the research show that partially there is a positive influence between Leadership and Work Motivation on the Performance of Village Employees in Penajam District, North Penajam Paser Regency. Together, leadership and work motivation also have a positive influence on the performance of village employees in Penajam District, North Penajam Paser Regency.

Pramudita is a company that operates in the field of parking lot management services at one of the Regional General Hospitals in East Sumba, where CV. Pramudita still records manually in a book, namely recording financial data in the form of income and expenditure of parking financial data every day, so there are often errors in recording financial data. CV. Pramudita needs a financial data management system to help store financial data in the form of daily income and expenses and also various issues that include financial matters. The system design that will be designed includes a website-based financial information system. This system was also built using the waterfall method with PHP, HTML and MySQL programming languages. From the SUS test results, this parking financial data management information system is included in the marginal category, acceptability ranges and high, the scale grade obtained is D and the level of user satisfaction is OK.

In Indonesia, the Job Creation Law has had a major impact on workers, especially in terms of policies that tend to favor companies. The emphasis on labor flexibility and the ease with which companies can restructure can reduce job security, wages, and workers' rights. Inequalities in labor contract negotiations arise as the power differential between companies and workers widens. Thus, modern slavery practices often emerge to make workers feel marginalized. This is due to the lack of legal protection, which is detrimental to their health. Therefore, this study aims to provide an explanation of the effect of government regulation in the form of omnibus law and investment policies on the welfare of workers in terms of wages and working time. To achieve this goal, this research uses a political economy perspective with two derivative theories, namely the theory of oligarchy and neoliberalism. Then, in collecting data, this research will use the big data analytics method that will collect data containing tweets from Indonesians on social media X that contain certain keywords. This method consists of several stages consisting of data cleaning processing, data transformation into tabular form, and data visualization. Besides big data, this research also uses literature review methods to collect data from books, journals, and articles related to this research topic.

The increasing complexity and heterogeneity of data in Smart Information Systems pose significant challenges for effective decision-making. While data fusion techniques have been widely adopted to integrate multiple data sources, traditional fusion approaches often fail to consider contextual information, resulting in limited interpretability and reduced decision relevance. This study proposes a contextual data fusion approach that integrates heterogeneous data sources with contextual attributes, including temporal, spatial, and operational context, to enhance decision accuracy and robustness. The research employs a computational and experimental methodology involving data preprocessing, context encoding, multi-level data fusion, and performance evaluation. Experimental results demonstrate that the proposed approach outperforms single-source analysis and non-contextual data fusion in terms of accuracy, precision, recall, and F1-score, with only a marginal increase in computational cost. The findings confirm that incorporating context into the data fusion process significantly improves the quality and reliability of analytical outcomes. This study contributes to the development of intelligent and data-driven systems by highlighting the critical role of contextual awareness in supporting transparent and effective decision-making in Smart Information Systems.

This study aims to examine the integration between Islamic education financing and national policies in order to achieve Sustainable Development Goal (SDGs) No. 4 on quality and inclusive education. Using an Islamic normative approach, national education policy analysis and human capital theory, this study explores the relationship between the financing principles in QS. Al-Mujadilah verses 12-13 and Law No 20 of 2003 on the National Education System. The research method used is descriptive qualitative with literature analysis techniques that include the study of Qur'anic interpretations, policy documents, and concepts of human capital theory. The results show that Islamic education financing, which is based on the principles of justice, equity, and sustainability, has great potential to support national education policies in improving access and quality of education in Indonesia. The principles of zakat, waqf and sadaqah as Islamic financial instruments can be optimized to close the gap in access to education, especially for marginalized groups. This research recommends a stronger synergy between Islamic financing principles, national education policy, and the human capital approach in order to realize inclusive and quality education in accordance with SDGs goal No. 4.

The development project through transmigration in 1984 to several islands in Indonesia, including Papua, was a neoliberal program supported directly by the World Bank. The transmigration project has opened up new consumption spaces, as well as starting the economic marginalization of the local population in Papua. The increase in the Papuan population along with the transmigration program during the New Order era was apparently unable to improve the welfare of indigenous Papuans. Transmigration in Papua succeeded in introducing new cultures or modes of economic production that replaced the old modes of production practiced by Papuans. The transmigration program in Papua has been the beginning of the economic marginalization of indigenous Papuans. The economic inequality generated by the transmigration project results in discrimination against indigenous Papuans in the field of economic endeavors. This is what happens to Papuan mothers who have to be willing to walk on sacks in front of large kiosks for immigrants in Papua. The aim of writing this article is to provide an overview of the economic marginalization created by the neoliberal development project in Papua.  

The aim of this research is to determine the application and comparison of murabahah and musyarakah mutanaqisah contracts in applying for Sharia KPR financing at Bank Syariah Indonesia. The method used in this research is qualitative descriptive research. The information obtained in this research is the result of interviews, observation and documentation. The research results show that the implementation of both contracts begins with a financial request with the same administrative requirements. Comparison of contracts can be seen in similar things, namely. administrative requirements, installment financing, accelerated repayment system and legal consequences for defaulting customers. The differences between these contracts lie in the characteristics of the contract, the definition of margin, the bank's relationship with the customer, the value of the object and home ownership. In its implementation, it can be done by considering the advantages and disadvantages of the two contracts.      

PT. Jasamarga Tbk. As a company operating in the infrastructure sector, it is involved in various projects and investments that require careful financial performance evaluation. The COVID-19 pandemic has had various impacts on the financial performance of companies including PT. Jasamarga Tbk. This research aims to find out how the financial performance of PT. Jasamarga Tbk during 2018-2022. The data analysis technique in this research uses financial ratios and focuses on calculating profitability as measured from several aspects, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). This research uses a qualitative descriptive method with comparative analysis. The subjects in this research were PT. Jasamarga Tbk and the object of this research is the financial report of the company PT. Jasamarga during 2018-2022. The type of data used is secondary data, namely data collected by other parties or other sources accessed from the company's official website. The data collection technique used is a documentation technique, namely by collecting data from the company's financial reports which have been officially published in the form of an Annual Report issued by the official website of PT. Jasamarga. The research results show that the average value of the profitability ratio in 2018 experienced quite good growth, namely 8.51%, then in 2019 it experienced an increase which was considered good, namely 10.84%. In 2020 there was a decline of 9.64% which is considered quite good. In 2021 the average profitability ratio experienced an increase which was considered good, namely 13.17% and in 2022 experienced a significant increase, namely 17.59% which was considered very good. Overall, the average profitability ratio value of PT. Jasamarga's 11.95% is in the interpretation of 10% - <15%, which means the financial performance of PT. Jasamarga Tbk. in 2018-2022 is in a good assessment.

Penelitian dilakukan guna menganalisis pembiayaan menggunakan pronsip murabahah terhadap pendapatan margin PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Penelitian ini dilakukan pada PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Metode yang digunakan dalam penelitian ini ialah metode kualitatif deskriptif. Data yang diperoleh merupakan data primer langsung dari PT. Bank Sumut Kantor Cabang Syariah Medan Ringroad. Dari hasil penelitian dapat disimpulkan bahwa Volume pembiayaan murabahah ada pengaruh tetapi tidak signifikan,  profit target berpengaruh positif secara signifikan terhadap pendapatan margin murabahah, biaya overhead berpengaruh negatif signifikan terhadap pendapatan margin murabahah.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

The decision on the feasibility of purchasing a share is an indicator or criterion that is considered before finally deciding to invest or invest in the issuer. Researchers conducted technical analysis and fundamental analysis of PT Bank Negara Indonesia, Tbk. (BBNI) shares to find out whether the issuer's shares are suitable as issuers for investing or just for trading. Technical analysis and fundamental analysis are performed to see opportunity whether the shares are worthy of stock investment or not. Technical analysis is carried out using the simple moving average (SMA) and RSI methods. In addition, fundamental analysis is also carried out with several indicators such as price book value (PBV), price earning ratio (PER), debt equity ratio (DER), net probability margin (NPM), and earnings per share (EPS). In this study, the approach taken is a qualitative descriptive approach where data is presented in the form of narratives or detailed elaboration from experts. PT Bank Negara Indonesia (BBNI) shares are the oldest bank stocks that have a large market capitalization. This stock can also be said to have a relatively stable level of price fluctuation with a high level of profit and price. In terms of technical analysis and fundamental analysis, PT Bank Negara Indonesia (BBNI) shares are stocks that deserve to be an investment choice.

Lightning has always been a dangerous threat to the equipment of electric power systems consisting of: power plants, substations, transmission lines and distribution lines. Generally, overhead high-voltage transmission lines are exposed to lightning strikes. Therefore, the degree of protection against lightning is determined based on the degree of insulation of the equipment. To prevent damage to equipment due to lightning strikes, arresters are used. In this study, three arrester models were used as comparisons, namely. IEEE arrester model. The system was simulated using Alternative Transients Program (ATP) software. The results showed that the lightning rod was declared successful in protecting the transmission system, where the three lightning rods had a Margin Protection (MP) of arresters that reached 28%. In the simulation, it is known that the IEEE arrester successfully cut off the lightning current in the transmission system so that the transient overvoltage recorded on the transformer does not exceed the Basic Insulation Level ((BIL) trafo.  

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.

Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.

The purpose of this study was to determine the effect of the Current Ratio, Net Profit Margin, Debt to Equity Ratio and Total Asset Turnover on Company Value. This research uses a sample of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022 using the purposive sampling method. The data used are the financial statements of automotive and component sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022 and there are 12 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) program version 25. The results of testing this hypothesis show that there is a significant influence between Debt to Equity Ratio and Total Asset Turnover on Company Value, while Current Ratio, Net Profit Margin has no effect on Company Value.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.