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All Journal Jurnal Legalitas Journal of Politic and Government Studies JURNAL INTEGRASI PROSES Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JURNAL CRANKSHAFT Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Ilmu Komunikasi Network Media Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Law Development Journal Jurnal Keperawatan 'Aisyiyah

Muhammad Luthfi

Unknown Affiliation

Author-ID : 2719622

Arts Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EVALUASI IMPLEMENTASI PROGRAM UNIVERSAL HEALTH COVERAGE UNTUK MENGATASI MASALAH KESEHATAN MASYARAKAT KURANG MAMPU DI KOTA SEMARANG Muhammad Luthfi; Puji Astuti
Journal of Politic and Government Studies Vol 8, No 03 (2019): Periode Wisuda Agustus 2019
Publisher : Journal of Politic and Government Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.018 KB)

Health insurance is a very important requirement for the society, but still can be found that not all people have health insurance, this is due to the existence of several social problems, one of which is poverty, Wagstaff in his book explaining that the level of poverty is inversely proportional to the level of health, if in one area the poverty level is high then the level of public health will definitely be low. In order to improve the quality of health, the City of Semarang implemented a Universal Health Coverage Program targeting the people of Semarang who do not have health insurance.This study uses qualitative research methods supported by qualitative formative evaluation theory and implementation theory, the site of this study is Semarang City Health Office and the people of Semarang who have become Universal Health Coverage participants.The results of the study obtained from field related to the implementation of the Universal Health Coverage program since the beginning of the program have been running until now that the program has run quite well, but still needed some improvements in the context of supervision and ways of socialization to be more effective and efficient.Keywords : Universal Health Coverage, Implementasi Program, Evaluasi Program

Analisis Kandungan Nitrat, Nitrit , Dan Ammonia Dalam Air Sebagai Medium Release Dari Pupuk Urea Pelepasan Terkendali Untuk Mengindentifikasi Pengaruhnya Terhadap Lingkungan Dandi Irwanto; Rozak Bahaudin; Reyonaldo Langgeng Adi Wardana; Fakhri Muhammad; Muhammad Luthfi; Maulana Suyuti; Indar Kustiningsih; Retno Sulistyo Dhamar Lestari; Jayanudin Jayanudin
JURNAL INTEGRASI PROSES VOLUME 10 NOMOR 1 JUNI 2021
Publisher : JURNAL INTEGRASI PROSES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36055/jip.v10i1.10066

Kandungan nitrat, nitrit, dan ammonia dalam lingkungan hasil dari pelepasan pupuk urea konvensional menjadi parameter terhadap pencemaran lingkungan. Pupuk urea pelepasan terkendali diharapkan mampu mengurangi pencemaran linkungan karena mampu mengurangi kandungan nitrogen disebabkan oleh meningkatnya efisiensi penggunaan nutrisi oleh tanaman. Tujuan penelitian ini adalah menganalisis kandungan nitrat, nitrit, dan ammonia dari release pupuk urea pelepasan terkendali dalam medium air. pembuatan pupuk urea pelepasan terkendali menggunakan metode crosslink emulsi. Pupuk urea pelepasan terkendali yang terbentuk dilakukan uji release dalam medium air (aquadest). Medium release kemudian dianalisis untuk mengetahui kandungan nitrat, nitrit, dan ammonia sebagai parameter pencemaran lingkungan. Hasil analisis menunjukan bahwa kandungan nitrat dan nitrit yang di uji release mulai 1 – 30 hari masih dibawah ambang batas. Sedangkan kandungan ammonia seluruh variabel masih tinggi. Hal ini disebabkan kemungkinan kondisi medium release yang digunakan berupa aquadest dengan pH netral sehingga banyak terbentuk ammonia.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Net Profit Margin Terhadap Tindakan Perataan Laba (Income Smoothing) Pada Perusahaan Food And Beverages Di Bursa Efek Indonesia (BEI) Periode 2007-2011 Muhammad Luthfi; Mulyani Mulyani; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

The aimed of this study was to examine the influence of company size, profitability, operating leverage and net profit margin. The factors being examined are company size, profitability, operating leverage and net profit margin. Eckel index is used to determine the income smoothing practice. The study was involving 12 Food and Beverages Company that listed in Indonesian Stock Exchange, within a period between 2007-2011. The examination of hypothesis method using multivariate regression to examine the influence of company size, profitability, operating leverage and net profit margin toward income smoothing. The result of this study that company size, profitability, and net profit margin have significant effect to income smoothing. Operating leverage does not have significant effect to income smoothing.

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Dosen Pada Universitas Malahayati Bandar Lampung Muhammad Luthfi; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Abstrak. Penelitian ini dilakukan untuk melihat factor-faktor yang mempengaruhi kinerja dosen di lingkungan Universitas Malahayati Bandar Lampung. Penelitian ini menggunakan metode survey pada lingkungan universitas dimana diharapkan dapat diidentifikasi hal-hal yang mempengaruhi kinerja dosen. Penults telah menyebar 200 kuisioner kepada setiap dosen di lingkungan universitas, namun sebelumnya akan dilakukan studi pendahuluan sebagai pilot project. Hal ini dilakukan untuk mengetahui tingkat reliabilitas dan validitas kuisioner sehingga kuisioner yang diterjemahkan layak untuk disebarkan. Penelitian ini diuji dengan menggunakan partial least square (PLS) untuk mengetahui apakah beban kerja, kompetensi dan motivasi berpengaruh terhadap kinerja dosen pada Universitas Malahayati Bandar Lampung. Basil penelitian menunjukkan ada pengaruh beban kerja terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic lebih dart 2 sedangkan pada kompetensi hasilnya tidak ada pengaruh kompetensi terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic kurang dart 2. Akan tetapi pada motivasi ada pengaruh motivasi terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic lebih dari 2.

Pengaruh Pertumbuhan Modal Dan Pertumbuhan Penjualan Terhadap Laba Bersih Pada Perusahaan Food nd Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013 Herniyati Sitohang; Azli Fahrizal; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Abstract. The increas in corporate profits shows in the large amount of capital and high sales. when the capitaland sales of high-owned company. the profits from the company will increase. This study aimed to examine theeffect of capital growth and income to net sales growth in Food And Beverage Company Listed In IndonesianStock Exchange. The population in this study was 20 Food And Beverage Company Listed On The IndonesianStock Exchange period 2010-2013. The sample in ths study were 13 companies will be observed 4 (four) so thatthe number of observation periods of 52 observations. The data used are the financial statemens Listed InIndonesian Stock Exchange (www.idx.co.id). The analytical method used in multiple linear regression. Basedon the results of this study concluded that jointly or individually partial orcapital growth and sales growth hadno significant effect on net income.

Pengembangan Pariwisata Dan Dampak Sosial Ekonomi Di Bandar Lampung Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Tourism is an activity trip or part of these activities are voluntary and temporary objectsand to enjoy the tourist attraction of tourism sector is a significant source of foreign exchange and thepercentage contribution to the local treasury , which is widely also a source of foreign exchange. Thecapital city of Bandar Lampung province with an area of 197.22 km2 comprised of 13 districts and 98villages . This study aims to determine the development of tourism in the economic and social impactof Bandar Lampung . The results showed a relationship attraction development and socio-economicimpact is low at 15.70 % means that tourism development does not have an impact on the socioeconomicsituation in Bandar Lampung . The role of local governments is needed in this case in theform of policy and as a mediator between citizens about the location of the employer attractionattractionKeywords; economic and social attraction

Pengaruh Asset Growth, Intrinsic Value Dan Nilai Tukar Mata Uang Asing Terhadap Harga Saham Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015 Muhammad Luthfi; Rahmanisya Okti Nurani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Abstract. Asset growth is the growth of assets from year to year. The higher asset growth of thecompany indicates the company has the opportunity to do business development. Intrinsic value ofshares is the value used to assess whether a stock is in an undervalued or overvalued position. Theinteraction of international trade or multinational companies requires a means of payment that isacceptable to each country. Especially the exchange rate of the United States currency is the USdollar (USD) is accepted in many countries. The purpose of this research is to know the asset growth,intrinsic value and foreign exchange rate to share price at company of financial sector at IndonesiaStock Exchange. Data used is time series data 2011 - 2015 by using method of OLS (Ordinary LeastSquare). The results showed that intrinsic value partially has a significant influence on stock prices.While Asset growth and foreign exchange rates partially have no significant effect on stock prices.Asset growth, intrinsic value and foreign exchange rates simultaneously affect the stock prices offinancial sector companies listed on the Indonesia Stock Exchange in 2011-2015

Pengaruh Perputaran Piutang dan Periode Pengumpulan Piutang Terhadap Cash Inflow Pada PT Sucofindo (Persero) Cabang Bandar Lampung Novi Maria; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

The purpose of this study is to find out whether the variables, turnover receivables andreceivables conversion periode , have influence to cash inflow. The sample that were used in thisresearch are the turnover receivables report, receivables conversion periode report, and cash inflowreport for 60 months of 2009-2013. Analyzing this research used multiple regression analysis withmeasurement of α 5%. The data analyzing in this research used a software of SPSS 17.0 (StatisticalPackage for The Social Science). Based on the calculation result on simultaneous test were obtainedFvalue was 20,868 and Pvalue (0,000). Pvalue (0,000)< α(0,05), in that case the turnover receivables andreceivables conversion periode have influence to cash inflow at PT SUCOFINDO (Persero) BandarLampung subdivision. Meanwhile, partially it has positive significant influence on the turnover ofreceivables to cash inflow with the tvalue was 3,519 and Pvalue 0,001< α (0,05). Then the receivablesconversion periode has negative significant influence to cash inflow at SUCOFINDO (Persero)Bandar Lampung subdivision with tvaluewas -2,115 and Pvalue 0,039. Pvalue 0,039 < α (0,05).

Pengaruh Kualitas Pengguna Sistem Informasi Akuntansi Terhadap Kualitas Pelaporan Keuangan Pada PT. Semen Baturaja (Persero) Tbk. Pabrik Panjang Provinsi Lampung Heri Muhammad Ramdan; Kusnadi Kusnadi; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Abstract. The objective of the study was to demonstrate empirical proof about the effect of quality ofinformation system user towards quality of financial reporting of PT. Semen Baturaja (LimitedLiability) Panjang Factory of Lampung Province. Research population consisted of branch head,coordinators and all employees involved in the use of accountancy information system at PT. SemenBaturaja (Limited Liability) Panjang Factory of Lampung Province amounting to 45 people. Analysiswas done through double linear regression with T Test and F Test.Partially, the result of study showed that education of user (X1), training of user (X2) and intensity ofuser (X3) did not affect quality of financial reporting at PT. Semen Baturaja (Limited Liability)Panjang Factory of Lampung Province. Meanwhile, top management support (X4) partially influencedquality of financial reporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of LampungProvince. Simultaneously, quality of accountancy information system uscr consisting variables such asuser education, user training, user intensity, top management support influenced quality of financialreporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of Lampung Province.

Pengaruh Diversifikasi, Manajemen Laba, Risiko Bisnis, Siklus Hidup Perusahaan Dan Non Debt Tax Shield (Ndts) Terhadap Struktur Modal Muhammad Luthfi; Dany Amrul Ichdan; Iwan Saputra Pratama
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v10i1.4740

This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..

Co-Authors Apip Alansori Azli Fahrizal Dandi Irwanto Dany Amrul Ichdan Eka Sari Ningsih Eka Sariningsih Erna Listyaningsih Fajrin, Yaris Adhial Fakhri Muhammad Hardini Ariningrum Heri Muhammad Ramdan Herniyati Sitohang I Gusti Agung Komang Diafari Djuni Hartawan Indah Lia Puspita Iwan Saputra Pratama Jayanudin Jayanudin Kristin Candra Sari Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kustiningsih, Indar Lathifah Hanim Maulana Suyuti Meti Zuliyana Moch Rizal Msy. Mikial Muhammad Rido Mulyani Mulyani Novi Maria Oop Ropei Rahmanisya Okti Nurani Rama Yuli Rawidjo . Retno Sulistyo Dhamar Lestari Reyonaldo Langgeng Adi Wardana Rianto Wibowo Ritali Evi Mudrikah Rochmad Winarso Rozak Bahaudin Sintia Lestari Wenty Febrianty Yenni Yohanna

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