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Dimas Cahya Aji

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

ABSTRACT This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed quantitatively, and multipleislinearisregression analysis was employed for data processing. The financial reports used for analysis were obtained from theiIndonesiaiStockiExchange via the idx.co.id website and processed using SPSS  

Haryati, Indah; Muhammad Rosidi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

Indahwati Indahwati; Ni ketut Yulia Agustini

Master Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The capital market carries out transactions online, which provides opportunities for people to invest. It is very impressive that it seems as if the capital market is not affordable for the public and the ease of access to the capital market as an investment opportunity is less likely to be captured by the majority of the public due to a lack of understanding about investing in the capital market. This study aims to provide understanding and education regarding processes and strategies in the capital market, so that the public can actively participate in investment activities in the capital market. This study is a qualitative descriptive study by developing an investment scheme and strategy that provides illustrations to facilitate understanding of investors in the capital market. The results of this research are a comprehensive picture of investing starting with the investment process, stock trading mechanisms, various aspects of analysis and investment strategies, so that investors can make investment decisions. The implication of this study is that investors need to determine their investment objectives and have an understanding of investing in the capital market before making investment decisions.

Sunarmi Sunarmi; Siti Kholifah

Journal of New Trends in Sciences 2023 CV. Aksara Global Akademia

This research explores the application of Monte Carlo Simulation in estimating portfolio risk in the Indonesian stock market. The primary objective is to assess the effectiveness of this method in predicting portfolio return distribution and managing risk compared to traditional methods like Value at Risk (VaR). Data from the Indonesia Stock Exchange (IDX) were used to analyze stock returns, focusing on sectors such as telecommunications and property. Monte Carlo Simulation was applied to generate multiple scenarios of stock returns based on historical data and probabilistic distributions. The findings show that Monte Carlo Simulation provides a more comprehensive risk estimation, especially for stocks with high volatility and small market capitalization. Unlike VaR, which assumes a normal distribution, Monte Carlo Simulation accounts for extreme risk events and market uncertainties. The study also highlights the importance of diversification, as portfolios with a mix of high and low volatility stocks demonstrate a more stable risk profile. The results suggest that Monte Carlo Simulation is an effective tool for investors looking to manage risk in dynamic market conditions, providing more accurate and reliable estimations compared to traditional risk assessment methods. This research recommends further exploration of Monte Carlo Simulation in other sectors or with varied data for broader applications in risk management.

Srie Wijaya Kesuma Dewi; Yunika Komalasari; R. Dewi Sulastriningsih; Ricky Firmansyah; Phitsa Mauliana +1 more

Jurnal Masyarakat Mengabdi Nusantara 2023 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Community poverty alleviation must be addressed more innovatively, creatively and skillfully in order to be able to create new business opportunities (for example through entrepreneurship) to meet their various needs. Entrepreneurship is one way to overcome poverty and reduce unemployment rates. Among several examples of this entrepreneurship is the home industry, namely a home industry where the business is done at home which empowers the people around the environment and reduces unemployment by absorbing it. In connection with this condition, there are several problems in terms of economic empowerment through the home industry in the food sector, including the low level of knowledge and understanding of home industry players, especially in relation to marketing, including online promotion, and the low level of human resource capacity of home business actors. The method used in this community service activity is digital-based empowerment in the form of online marketing and product promotion techniques. Community service activities with partners in the wonton chips home business that have been carried out have resulted in the fact that digital-based empowerment is very necessary. Considering the times and technological advances, it is a necessity that business actors are able to adapt to these conditions. Through this activity, partners gain an understanding of digital-based empowerment, product diversification, and the important role of home business actors in supporting the nation's economy. This digital-based empowerment is expected to increase production, marketing and business turnover, as well as to build relationships between universities and the community.

Surtika Umar; I Putu Eka Juliantara; I Kadek Sukadana

Compromise Journal : Community Proffesional Service Journal 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Background: Urinary tract stones are the growth of hard, stone-like masses in the human urinary tract. The prevalence of urinary tract stones (BSK) in Indonesia is still not known for certain, but estimates suggest that there are around 170,000 cases of BSK every year. CT Scan is a radiological examination modality for diagnosing urinary tract stones with a sensitivity level of around 95%-100% and a specificity level of around 96%-98% for detecting urinary tract stones, so CT Scan is considered the gold standard in diagnosing this condition. Research Objectives: This study aims to determine the management of CT Scan Urography in clinical urinary tract stones in the Radiology Installation of Bhayangkara Hospital, Makassar. Method: This research used descriptive qualitative research with a case study approach, the research subjects consisted of 3 radiographers, 1 radiologist, and 1 sending doctor. Data collection was carried out through several stages, namely observation, interviews and documentation. Results: The results of research at the Radiology Installation of Bhayangkara Hospital, Makassar. The procedure for CT Scan Urography examinations in clinical urinary tract stones is that the patient drinks 750 ml of fresh tea until he feels like he wants to urinate, then the examination is carried out. The role and effect of giving plain tea can increase HU (Hounsfield Unit) density and also speed up diuresis, thereby helping to shorten examination time. The excess caffeine content of plain tea can speed up the process of increasing urine volume, thereby shortening the examination time..

Siti Mulyani

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Investment is important in helping to increase the growth and development of a country. The total ratio of investors in Indonesia in 2022 is 2.2%, this ratio is still lagging behind when compared to other countries. Students are in the spotlight for the Indonesia Stock Exchange to become young investors in the capital market. The Indonesia Stock Exchange (IDX) has done several things to increase investment interest in universities by establishing several collaborations and organizing programs such as opening an Investment Gallery. This study aims to determine the effect of investment knowledge, investment benefits, investment motivation, minimum investment capital and investment return on investment interest in the capital market. The results of this study are that simultaneously investment knowledge, investment benefits, investment motivation, investment return and minimum capital have a positive effect on investment interest. Partially, investment knowledge, investment benefits, investment return and minimum capital have a positive effect on investment interest, while the investment motivation variable has no effect on investment interest. The ability of these 5 variables to influence investment interest is shown in the adjusted R square value of 53% and the rest can be influenced by other variables outside of this study

Theresiani Dae; A.A Aris Diartama; Made Purwa Darmita

Compromise Journal : Community Proffesional Service Journal 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Non-hemorrhagic stroke or commonly called ischemic stroke is a functional disorder of the body area due to decreased brain function caused by blockage of cerebral blood vessel flow. One of the modalities in radiology that can diagnose non-hemorrhagic stroke cases is computer tomography (CT). To get good image quality, one of them is by doing increment reconstruction. Increment reconstruction is the distance between reconstruction images in volume data. Increment reconstruction is grouped into three, namely increment overlapping, increment contiguous and increment gap. The type of research used is quantitative research with an experimental approach. The sample of this study used 10 patients who underwent CT scan examination of the head with non-hemorrhagic stroke cases in June-August 2023 in the Radiology Unit of RSAD TK II UDAYANA DENPASAR BALI. The findings of this study indicate that when using different increment reconstruction techniques, anatomical image information will vary. The results of the total Friedman test which shows a p value of 0.000 (<0.05) provide evidence of this. A p value of 0.000 was found (p value <0.05) based on differences in overall anatomical image information, indicating that there is a difference between non-hemorrhagic stroke cases and head CT scans. Of the four variations of increment reconstruction, variation 3 with a reconstruction increment of 2.5 mm has the largest mean rank value (3.23) so it is the most ideal anatomical image information.

Rafika Triani Hasrianto; Ni Putu Rita Jeniyanthy; I Made Adhi Mahendrayana

Compromise Journal : Community Proffesional Service Journal 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Background: Lung tumors are the growth of abnormal lumps in lung tissue which can be benign or malignant. One diagnostic imaging modality that is more supportive of lung disorders is by using a Computed Tomography Scan examination. Image manipulation can be done to improve the appearance of the image. One of the most common image processing techniques is called windowing. This technique allows the technology to change the contrast of the displayed image by adjusting the window width (Window Width) and window level (Window Level). Method: The type of research used in this research is quantitative research with a quasi-experimental approach, which aims to determine the effect of variations in window width and window level on image quality in CT scans of the Thorax with clinical lung tumors. Using variations of Window Width and Window Level WW 1000 and WL -500, -600, -700, WW 1250, WL -500, -600, -700 and WW 1550, WL -500, -600, -700. The author took CT scan data of the Thorax with clinical lung tumors in 4 samples. Then an assessment was carried out in the form of a check list by respondents, namely 3 radiographers and 1 radiologist. The data is then processed using SPSS. Results & Conclusions: There is an influence of WW 1000 and WL -500, -600, -700, WW 1250 and WL -500, -600, -700 and WW 1550 and WL -500, -600, -700 on image quality, namely artifacts and noise on Thorax CT Scan examination with lung tumor cases, the conclusion was obtained from the results of the Friedman test which showed a p.value value of <0.001 or smaller than 0.05 so that H0 was rejected and Ha was accepted. From the results of the mean rank Friedman test, it is known that the value of image quality is artifacts and noise in Thorax CT scans with lung tumor cases. Variations in window width 1550 and window level 500 are able to produce the best image quality with minimal artifacts and noise. Thorax CT scan examination in lung tumor cases.

Saybivo Chandra; Ni Putu Rita Jeniyanti

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

Use Of Fat Saturation (FS) Sequences In MRI Knee Joint Examination Of Osteosarcoma Cases At Installation Radiology Hospital In Jakarta. Magnetic Resonance Imaging (MRI) is one of the medical support modalities used by doctors to diagnose a disease. MRI is capable of producing high resolution images of soft tissue and is capable of displaying various cuts (sagittal, axial, coronal and oblique) using high-strength magnetic fields and nuclei resonances of hydrogen atoms. Fat saturation is used to detect or extract signals from adipose tissue. Three methods can be used to achieve leanness: lean saturation, investment mulihan, and leaning phase. Fat sat is an umbrella term that encompasses several techniques, each with its own unique advantages, disadvantages, and strengths. During the MR imaging process, proton lipids and hydrogen protons from the air have different behaviors, and fat suppression techniques.The knee joint is a hinge joint with changes and is formed by both femoral condyles that are jointed with the superior surface of the tibia condyles. The patella is located above the smooth pateller surface of the femur and above that the patella slides as the joint moves. Osteosarcoma is a relatively common middle to high grade malignant soft tissue tumor, often with an early course affecting young patients, and most often involving soft tissue.

Pra Gemini; Fausiah Fausiah; Anggraeni Anggraeni

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

Alfida Salfa Anisa; Akhmad Naruli; Agus Athori

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure

Dora Rahmayeni; Ahsan Putra Hafiz; Awal Habibah

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the role of the Sharia Investment Gallery (GIS) as a student laboratory for learning about investment. Based on the data, the number of investors in the Islamic Investment Gallery from the inception of GIS from 2016 to 2021 is unstable every year and is still relatively low. Even though the FEBI Faculty has good potential in attracting investors because there are so many enthusiasts in the FEBI departments. Low interest and motivation in investing in Indonesia is due to low knowledge and understanding of the capital market. GIS is expected to help foster student interest in investing in the Islamic capital market. The purpose of this study was to determine the role of Gis, both the constraints and solutions faced by Gis in fostering students' interest in investing in the capital market. This research approach uses descriptive method with a descriptive qualitative approach, namely research that seeks to describe a symptom, event, event that is happening now. The method used in this research is to collect data through interviews, observation, surveys, and documentation. The results of the study show the role of Islamic investment galleries (GIS) in fostering student interest in investing in the capital market by carrying out 4 roles, namely first, socialization as an introduction to the world of investment to students and inviting students to invest, second education, namely providing investment knowledge to students, third motivation, namely motivating students by giving examples of people who are successful in investing, the four integrity, namely the management of GiS applies a commitment attitude among the board, consistently carrying out their duties, being responsible, honest and courageous in conveying educational and motivational socialization to students. The internal constraints for Gis are the difficulty of coordinating administrators to be active in activities and the external constraints are the difficulty in getting students to participate in Gis activities and the lack of awareness of students to invest. The internal solution is to always hold monthly meetings to strengthen relationships between administrators and trigger back responsibilities as GIS administrators and the GIS Management also utilizes social media as a promotional medium so that it can be even wider to convey socialization and education to students. Meanwhile, for external solutions, GIS requests lecturer assistance to direct students to participate in all activities held by GIS. As for these 4 roles, the role most expected by FEBI students is the role of motivation. With good motivation given it can trigger students’ interest in investing.

Saybivo Chandra; Ni Putu Rita Jeniyanti; Tri Asih Budiati

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

Procedure For Magnetic Resonance Spectroscopy Examination Technique In Brain Tumor Cases At The Radiology Installation Of Pertamina Central Hospital Jakarta. MR spectroscopy is one way of describing metabolites in tumor tissue without being invasive. Single spectroscopic approach, which is used in Magnetic Resonance Spectroscopy and is the most common spectral collection method in MRI modalities. MRi is the establishment of a medical diagnosis based on the principle of magnetic resonance. MRI aircraft produce images in various pieces namely coronal, sagittal, and transverse by not at all using x-rays that produce radiation and also using radioactive substances. Brain tumors are abnormally growing brain tissue cells originating from the brain or meningens, which are benign or malignant tumors that make massive pressure. MRS is a unique non-invasive sequence that helps in the identification of lesion molecules and the difference between malignant and benign lesions. In MRI examination of the brain with tumor cases there are several sequences used, namely Se / Fse Pd / T2, Se / Fse / incoherent spoiled, (DWI) diffusion weighted imaging (1) According to Elmaoglu (2), imaging techniques that can be used for MRI brain tumor cases include axial T1 spin echo, T2 fast recovery fast spin echo, T2 FLAIR, coronal T1 and T1 Axial post contrast injection,  T1 coronal, and T1 sagittal, diffusion weighted imaging (DWI), magnetic resonance angiography, and magnetic resonance spectroscopy. In taking SVS LESION localizer must be precise on tumor tissue not taking part that is not part of the tumor, analyze tumor area and take SVS NORMAL localizer on other healthy tissue.

Ni Putu Rita Jeniyanthi; Cokorda Istri Ariwidiastuti; I Bagus Gede Dharmawan; Tripaldy Battola Toding

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

Background: Kidney stones (nephrolithiasis) are solid masses formed from urine precipitated crystals. The formation of stones is caused by increased calcium, oxalate and uric acid content in the body, scans to view kidney stones (nephrolithiasis) can be performed with or without contrast. Non-contrast CT urography is the imaging modality of choice for the initial evaluation of patients with suspected urolithiasis, as it has a sensitivity of up to 98% and specificity of 96-98%. Components that affect image quality in CT scans are spatial resolution, contrast resolution, and noise. One of the important parameters in image quality is the selection of slice thickness. Spatial resolution is the ability to show objects or organs with a high level of contrast. Noise is the standard deviation percentage of the sum of pixel values obtained from the waterbath image. Methods; This type of research is quantitative research with an experimental approach to analyze the effect of slice thickness variations on image quality using variations of 2 mm, 3 mm, 4 mm, 5 mm, and 6 m. The data were collected in August 2023 with 10 samples. Data were collected in August 2023 with 10 samples. Researchers took urographic CT scan examination data with a diagnosis of nephrolithiasis. Results and Conclusion: With the results of the research conducted, it can be concluded that in the overall Friedman test results there is an effect of using slice thickness variations on image quality in urographic CT Scan examinations with nephrolithiasis diagnoses. using slice thickness variations. Based on the results of this study, the researcher can recommend on CT Scan urography with nephrolithiasis diagnosis using 4 mm slice thickness to get good and optimal image quality results.

Zakia Darojat; Nur Dinah Fauziah; Rahma Sandhi Prahara

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the factors that influence the interest of KH.Abdul Chalim Islamic Boarding School students' interest in investing in the Sharia Capital Market through the Digital Investment Platform. This research is a type of qualitative research with a case study approach. This research uses primary data obtained from observations and interviews and tertiary data obtained from the student affairs bureau. The data collection techniques used are observation, interviews and documentation. The data analysis technique used is data triangulation.The results of this research are: Factors that influence student interest at the KH Islamic Boarding School. Abdul Chalim's desire to invest in the Sharia Capital Market through the Digital Investment Platform comes from internal factors including interest, desire and belief. Interest that comes from within the individual, such as applying theories learned in college, being inspired by Korean drama films and role models. Desire to hope for something that interests you, such as wanting to gain profits from investment results. Belief is an individual's belief in something that has qualities and benefits.    

Asna Shofia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.

Bonaraja Purba; Riky Aulia Rachman Marpaung; Dicky Effendi; Rizky Fadly

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

Muhamad Noval Aditia; Dirvi Surya Abbas; Samino Hendrianto

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.