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All Journal Jurnal Solum MAHKAMAH: Jurnal Kajian Hukum Islam Jurnal Ilmiah Econosains Jurnal Manajemen & Keuangan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Distribusi DE'RECHTSSTAAT Jurnal STIE Semarang (Edisi Elektronik) JURNAL WIDYA GANESWARA Riyadhoh : Jurnal Pendidikan Olahraga Jurnal Ilmiah Edunomika (JIE) Jurnal Terapung : Ilmu - Ilmu Sosial Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dakwah: Jurnal Kajian Dakwah dan Kemasyarakatan JOURNAL of LEGAL RESEARCH Engineering, Mathematics and Computer Science Journal (EMACS) Jurnal Abdimas Musi Charitas Jurnal Pepadu JPAP (Jurnal Praktisi Administrasi Pendidikan)

Burhanudin Burhanudin

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Author-ID : 2485931

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS FINANCIAL DISTRESS SEBAGAI PREDIKTOR DELISTING PT BERAU COAL ENERGY TBK Fajar Setyawan; Burhanudin Burhanudin; Rochmi Widayanti
Jurnal Manajemen dan Keuangan Vol 7 No 1 (2018): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Riset ini mempunyai tujuan untuk mengetahui kemungkinan kebangkrutan (financial distress) dengan model Altman Z-Score pada PT Berau Coal Energy Tbk yang di delisting dari Bursa Efek Indonesia di tahun 2017. Jenis Riset ini merupakan riset deskriptif yang menggunakan pendekatan kuantitatif. Sumber data dalam riset ini adalah data sekunder yang berupa laporan keuangan periode tahun 2012 – 2014 pada PT Berau Coal Energy Tbk melalui Bursa Efek Indonesia. Teknik pengumpulan data yang digunakan dalam riset ini adalah library research (studi pustaka) dan pendokumentasian. Metode analisis yang dipakai dalam riset ini adalah model Altman Z-Score. Hasil riset ini dapat disimpulkan berdasarkan dari menganalisis kemungkinan kebangkrutan (financial distress) menggunakan model Altman Z-Score di tahun 2012 - 2014 bahwa PT Berau Coal Energy Tbk berada dalam situasi perusahaan yang mengalami kesulitan keuangan, karena jika dilihat dari nilai Z-Score yang masih berada di bawah standart Z-Score yaitu 1,81 dan terdapat nilai rasio yang negatif, maka dapat disimpulkan kondisi kinerja keuangan perusahaan termasuk kategori buruk.

Implementasi Penerapan Pemberian Ganti Kerugian Korban Kecelakaan Pesawat: Studi Kasus Lion Air JT-610 PK-LPQ Pramuditya Syaiful Maarif; Burhanudin Burhanudin
JOURNAL of LEGAL RESEARCH Vol 3, No 4 (2021)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v3i4.14570

The purpose of this study is to ascertain the carrier's legal obligation for compensating victims of aviation accidents and the appropriate use of release and discharge documents in compensating victims of the Lion Air JT-610 PK-LPQ plane crash. This study employs an empirical normative research methodology in conjunction with a legislative and conceptual approach. Legislative approach to Aviation Law No. 1 of 2009 and Minister of Transportation Regulation No. PM 77 of 2011 on Air Transport Carriers' Responsibilities. A conceptual approach to issue analysis presupposes the existence of empty standards. The findings of this study indicate that Lion Air has paid compensation in accordance with Law No. 1 of 2009 in the amount of Rp. 1.300.000.000,00 per passenger or victim of the Lion Air JT-610 plane crash, but has violated Law No. 1 of 2009 by utilizing release and discharge documents related to Lion Air's compensation, which contain an exoneration clause or waiver of liability clause, thereby absolving the carrier of responsibility in the event of a plane crash.

ANALISIS TAX PLANNING MELALUI DEDUCTIBLE EXPENSES DAN PERBANDINGAN METODE PENYUSUTAN AKTIVA TETAP BERDASARKAN KOMERSIAL DAN FISKAL ATAS PAJAK PENGHASILAN Bella Cucu Putri Andani; Burhanudin Burhanudin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan terhadap pajak penghasilan antara sebelum dan setelah dilakukan perbandingan melalui tax planning dengan menggunakan deductible expenses dan perbandingan metode penyusutan aktiva tetap berdasarkan komersial dan fiskal pada PT. Wahana Semesta Banten. Penelitian ini dilakukan dengan menggunakan metode komparatif kuantitatif. Populasi pada penelitian ini yaitu laporan keuangan PT. Wahana Semesta Banten, adapun yang digunakan sebagai sampel yaitu laporan keuangan periode 2010-2014. Penelitian dilakukan di PT Wahana Semesta Banten pada bulan April 2015. Data dikumpulkan dengan penelitian kepustakaan, studi lapangan dan studi dokumentasi, yang kemudian dianalisis dengan menggunakan SPSS versi 20. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) terdapat perbedaan terhadap pajak penghasilan antara sebelum dan setelah dilakukan tax planning melalui deductible expenses, 2) terdapat perbedaan terhadap pajak penghasilan antara sebelum dan setelah dilakukan perbandingan melalui metode penyusutan aktiva tetap,. Kata Kunci: tax planning, penyusutan aktiva tetap, deductible expenses, pajak penghasilan

BUDAYA, STORE ATMOSPHERE DAN KUALITAS PRODUK TERHADAP PERILAKU PEMBELIAN BATIK DI TOKO KAWASAN KAMPUNG BATIK LAWEYAN Prasetya Ady Purnama; SITI MARYAM; Burhanudin Burhanudin
JURNAL WIDYA GANECWARA Vol. 29 No. 1 (2020): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

The research aims to find out and describe the influence of simultaneously or partial culture, store atmosphere and product quality to Batik buying behaviour in Batik Store Laweyan Region. This methodology research using quantitative descriptive research. The population was all consumer Batik Store Laweyan Region unknown number. The number of samples was determined with the formula Lemeshow and the result 100 respondents. Sampling method using insidental sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis is multiple linier regression, F test, t test and determination coefficient. This test results the culture, store atmosphere and product quality simultaneously and significance effect on Batik buying behaviour in Batik Store Laweyan Region. culture influential positive and significance effect against the Batik buying behaviour in Batik Store Laweyan Region. Store atmosphere influential positive and significance effect against the Batik buying behaviour in Batik Store Laweyan Region. Product quality influential positive and significance to Batik buying behaviour in Batik Store Laweyan Region The results of the determination of the coefficient indicates culture, store atmosphere and product quality have influence of 57,2% cloth’s buying behaviour in Batik Store Laweyan Region. Suggestion in this research is company should improve the quality of product, espcecially about the characteristics of the product. Companies must be more varied in designing clothes so consumers are interested and purchases by consumers will increase.

LAJU DEKOMPOSISI SPESIES TANAMAN PENGAKUMULASI KALSIUM (CA) TINGGI DAN RENDAH DI DAERAH HUTAN HUJAN TROPIS SUPER BASAH PADANG SUMATRA BARAT Hermansah Hermansah; Burhanudin Burhanudin; Sri Muhara
Jurnal Solum Vol 7, No 2 (2010): JURNAL SOLUM
Publisher : Jurusan Tanah Fakultas Pertanian Universitas Andalas

Study on decomposition rate of accumulating and excluder tree species of calsium (Ca) was conducted in a super wet tropical rain forest in Gadut Mountain Padang West Sumatra. The purposes of the study were : (1) to understand the rate of decomposition of biomass of Ca accumulating and excluder tree species, (2) to understand the effect of slope position (ridge, midle and lower slope) on decomposition rate within the study plot and (3) to understand the amount of nutrient release to soil ecosystem within certain period. The result of this study showed that the higher decompoisition rate among two species was Eugenia sp, as Ca accumlating tree species which grew at lower slope. Six months after decomposition, 1 ton dry biomass of Eugenia sp contributed 6,8 kg N, 0,4 kg P, 4,12 kg K, 38,76 kg Ca, and 2,1 kg Mg in to the soil. This amount might keep an equilibrium of soil nutreint balance to support the forest ecosystem. However, for one ton dry mass of Lithocarpus korthalsii sp as Ca exluder tree species, after 6 months decomposition, contributed 9,4 kg N, 1,1 kg P, 4,61 kg K, 3,76 kg Ca and 0,54 kg Mg. This indicates that Ca acumulating tree species contributed more Ca compared to Ca excluder tree species in this forest ecosystem. Keywords: Accumulating tree sp., exluder tree sp., decomposition rate, super wet and tropical rain forest.

STATUS HUKUM WAKĀLAH ṬALAK (Studi Komparatif antara Pandangan Imᾱm Syᾱfi’ῑ dan Ibnu Hazm) Nursyamsudin Nursyamsudin; Burhanudin Burhanudin
Mahkamah : Jurnal Kajian Hukum Islam Vol 2, No 2 (2017)
Publisher : IAIN Syekh Nurjati Cirebon

AbstrakWakālah talak yaitu pengucapan talak seorang suami dengan menggunakan utusan atau wakil untuk menyampaikan kepada istrinya yang berada di tempat lain, bahwa suaminya telah menalaknya. Dalam kondisi seperti ini, orang yang diutus tersebut bertindak sebagai orang yang mentalak. Mengenai hukum keabsahan dalam mewakilkan talak, para ulama berbeda pendapat. Perumusan masalah dalam penelitian ini adalah a. Bagaimana pendapat Imᾱm Syᾱfi’ῑ dan Ibnu Hazm mengenai status hukum wakālah talak, b. Bagaimana istinbāṭ hukum Imᾱm Syᾱfi’ῑ dan Ibnu Hazm, c. Apa persamaan serta perbedaan dari keduanya. Metode yang digunakan dalam mengumpulkan data adalah penelitian pustaka, dalam menganalisis data penelitian ini bersifat deskriptif analitis-komparatif. Sumber data yang digunakan dalam penelitian ini berupa data primer yaitu kitab al-Umm dan al-Muhallā Sedangkan sumber data skunder yaitu kitab-kitab lain serta buku-buku yang membahas tentang status hukum wakālah talak. Imᾱm Syᾱfi’ῑ berpendapat bahwa wakālah talak adalah hukumnya boleh dan sah, dengan alasan bahwa perwakilan merupakan hal yang diperbolehkan agama termasuk didalamnya masalah talak. Karena perkara talak sama halnya seperti perkara muamalah lainnya yang perlu untuk diwakilkan, seperti jual beli, salam, rahn, dan pernikahan. Adapun menurut pendapat Ibnu Hazm bahwa wakālah talak adalah tidak boleh dan tidak sah, dengan alasan bahwa tidak ada naṣ yang menjelaskan tentang membolehkan mewakilkan talak, karena mewakilkan talak mempunyai arti pemberian hak milik, sedang menurut hukum syara’ hak talak itu milik laki-laki (suami). Metode istinbāṭ yang digunakan oleh Imᾱm Syᾱfi’ῑ adalah al-Qur’an, al-Hadīṡ, ijma’ sahabat dan qiyᾱs. Sedangkan metode istinbāṭ yang digunakan oleh Ibnu Hazm adalah al-Qur’an. Dalam analisa akhir, dapat diketahui persamaan dan perbedaan pemikiran Imᾱm Syᾱfi’ῑ dan Ibnu Hazm yaitu sama-sama mengambil dalil dari sumber utama yakni al-Qur’an. Sedangkan perbedaannya yaitu, dalil yang dijadikan landasan Imᾱm Syᾱfi’ῑ adalah QS. Surat an-Nisā ayat 35, Sedangkan yang dijadikan landasan Ibnu Hazm adalah QS. al-Baqarāh ayat 229. Kata Kunci: Hukum Perceraian, Talak, Wakālah. Abstract Wakālah divorce is the pronunciation of a husband by using a messenger or representative to convey to his wife somewhere else, that her husband has yelled at her. Under these circumstances, the person who is sent is acting as a bully. Regarding the law of legitimacy in representing divorce, the scholars differed. Formulation of problem in this research is a. What is the opinion of Imᾱm Syᾱfi'ῑ and Ibn Hazm regarding the legal status of wakālah divorce, b. How istinbāṭ law Imᾱm Syᾱfi'ῑ and Ibn Hazm, c. What are the similarities and differences between the two. The method used in collecting data is literature research, in analyzing the data of this study is analytical-comparative descriptive. Sources of data used in this study in the form of primary data is the book of al-Umm and al-Muhallā While secondary data sources are other books and books that discuss the legal status wakālah divorce. Imᾱm Shᾱfi'ῑ argues that wakālah divorce is law permissible and legitimate, on the grounds that representation is a religious thing, including divorce. Because divorce case is the same as other muamalah matters that need to be represented, such as buying and selling, greetings, rahn, and marriage. In Ibn Hazm's view that wakālah divorce is unlawful and unlawful, on the grounds that there is no naṣ explaining about allowing representation of the divorce, since representing divorce has the meaning of granting property right, while under the law the right of the right belongs to a man husband). The istinbā Metode method used by Imᾱm Shᾱfi'ῑ is al-Qur'an, al-Hadīṡ, ijma 'companions and qiyᾱs. The istinbā metode method used by Ibn Hazm is the Qur'an. In the final analysis, we can see the similarities and differences of thought Imᾱm Syᾱfi'ῑ and Ibn Hazm regarding the legal status of wakālah divorce. The equality of both, that is equally take the proposition from the main source of the Qur'an. While the difference is, the proposition that the foundation of Imᾱm Syᾱfi'ῑ is QS. Surat an-Nisā verse 35, While the basis of Ibn Hazm is QS. Al-Baqarāh verse 229. Keywords: Divorce Law, Divorce, Wakālah.

FINANCIAL PERFORMANCE ANALYSIS on KOPMA UNS SURAKARTA PERIOD in 2013 â€“ 2016 BASED on the REGULATIONS of the STATE MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES RI NUMBER 20/Per/m. KUKM/XI/2008 Juli Hariyanto; Burhanudin Burhanudin; Rochmi Widayanti
Econosains Jurnal Online Ekonomi dan Pendidikan Vol 16 No 1 (2018): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0161.07

The purpose of this study is to analyze and find out the financial performance on March Eleven University students Cooperative Surakarta year 2013 â€“ 2016 views of awarding a score of 7 aspects of the cooperative assessment. Researchers using this type of qualitative descriptive study, with financial ratio analysis techniques using a regulation of the Minister of the Cooperative Republic of Indonesia No. 20/Per/m. KUKM/XI/2008. This research is located in Eleven University students Cooperative March (KOPMA). The Data used are secondary data, data obtained from the financial reports KOPMA UNS Surakarta from 2013 â€“ 2016. The results of the research, the UNS Surakarta KOPMA financial performance from the year 2013 to 2016 including the criterion of "pretty healthy" with a total value of score an average of 65.10. In the year 2013 is quite healthy with total value of score 64.60, the year 2014 is quite healthy with total value of score 64.85, the year 2015 is quite healthy with total value of score 62.60, and in 2016 is quite healthy with total value of score 68.35. Keywords: financial performance, 7 aspects of the cooperative assessment.

ANALISIS RISIKO PORTOFOLIO DENGAN MENGGUNAKAN METODE SIMULASI MONTE CARLO (STUDI PADA PERUSAHAAN YANG TERDAFTAR INDEKS LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2018) Indria Astuti; Burhanudin Burhanudin; Baiq Nurul Suryawati
Distribusi - Journal of Management and Business Vol. 8 No. 1 (2020): Distribusi, March 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v8i1.91

In this paper a discussion on portfolio risk analysis will be conductedmethod Monte Carlo Simulation usingusing calculation of Value at Risk (VaR) as the maximum estimate of losses in the portfolio. The use of Monte Carlo Simulation to analyze portfolio risk is done so that risk can be measured more accurately based on random value generator generated by repetition of 1000 iterations, which are designed to describe the risk of a particular asset. A portfolio is a combination of two or more individual shares. In calculating portfolio risk analysis, what needs to be done first is portfolio formation first. The formation of portfolios in this study uses themethod Single Index Model. The data used in this study are stock data for the LQ45 index for the period of 2015 to 2018. The selection of shares in the LQ45 category is because the liquidity of stocks classified as LQ45 is very liquid and many interested in the stock market. Based on the results of calculations, it shows that stocks that make up an optimal portfolio include in the first semester there are 4 stocks, namely: GGRM, BMTR, SILO, ASRI. In semester 2 there is 1 share that forms the optimal portfolio, namely ITMG shares. In semester 3 there are 4 shares, namely: JSMR, GGRM, SCMA, and TBIG. In semester 4 there are 7 shares, namely: INTP, MPPA, WIKA, PGAS, PWON, PTPP and AALI. In semester 5 there are 9 stocks, namely: ELSA, LPKR, PPRO, AALI, PTPP, ASRI, ADRO, AKRA and ANTM. In semester 6 there are 2 shares, namely SSMS and AALI. In the 7th semester there were 7 stocks, namely: SRIL, BSDE, TLKM, BRPT, SSMS, TPIA, and LPPF. In the 8th semester there were 6 stocks, namely: SMRA, ANTM, PTPP, TLKM, SMGR, and SRIL. Then the LQ45 stock portfolio VaR value is obtained at 0.04534961, which means that the loss to be suffered by investors will not exceed Rp. 45,349,610 if the initial investment is Rp. 1,000,000,000.

Tableau Business Intelligence Using the 9 Steps of Kimball’s Data Warehouse & Extract Transform Loading of the Pentaho Data Integration Process Approach in Higher Education Indrabudhi Lokaadinugroho; Abba Suganda Girsang; Burhanudin Burhanudin
Engineering, MAthematics and Computer Science (EMACS) Journal Vol. 3 No. 1 (2021): EMACS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/emacsjournal.v3i1.6816

This paper discusses about how to build a data warehouse (DW) in business intelligence (BI) for a typical marketing division in a university. This study uses a descriptive method that attempts to describe the object or subject under study as it is, with the aim of systematically describing the facts and characteristics of the object under study precisely. In the elaboration of the methodology, there are four phases that include the identification and source data collection phase, the analysis phase, the design phase, and then the results phase of each detail in accordance with the nine steps of Kimball’s data warehouse and the Pentaho Data Integration (PDI). The result is a tableau as a tool of BI that does not have complete ETL tools. So, the process approach in combining PDI and DW as a data source certainly makes a tableau as a BI tool more useful in presenting data thus minimizing the time needed to obtain strategic data from 2-3 weeks to 77 minutes.

Implementation of the Itsbat of Marriage in Terms of Law Number 1/1974 and Compilation of Islamic Law Maskawati Maskawati; Sitti Harlina Hamid; Burhanudin Burhanudin
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1868

This study evaluates the implementation of marriage rituals at the Watansoppeng Religious Court following Law Number 1/1974 and the Compilation of Islamic Law. It evaluates the basis for judges' considerations in deciding marriage cases at the Watansoppeng Religious Court. This research is qualitative research with purposive sampling, and data collection techniques used are field research and library research. The data analysis technique was analyzed qualitatively, then described descriptively by explaining, describing, and describing the problems closely related to this research—the need to provide information and counseling to the community on an incentive basis. Counseling regarding the contents of Law Number 1/1974 concerning marriage, counseling on the importance of marriage registration for life to come, especially for their children and the assets they gain in marriage. This counseling is given to all levels of society, especially rural communities, both married and unmarried. The purpose of marriage to form an eternal family based on the Almighty God is achieved.

Co-Authors Abba Suganda Girsang, Abba Suganda Abdul Rahman Rojali Adi Sulistiyono Andika Triansyah Asih Nurati Baehaqi Baehaqi Baiq Nurul Suryawati Bambang Mursito Bella Cucu Putri Andani Fahruddin Fahruddin Fajar Setyawan Hapsari Widayani Hermansah Hermansah Indrabudhi Lokaadinugroho Indria Astuti Irawan Irawan Juli Hariyanto Jurnal Pepadu Maskawati Maskawati Nova Monaya Nursyamsudin Nursyamsudin Nyoman Sridana Pramuditya Syaiful Maarif Prasetya Ady Purnama Putri Saptaning Tiar Ratna Damayanti Rochmi Widayanti Siti Maryam Sitti Harlina Hamid Sri Darwini Sri Muhara Wildan Wildan Zainal Abidin

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