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Analytics

Rifqi In’amul Maula; Nungki Pradita

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

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Suryaningsih, Dwi; Inayati, Titik; Suryanto, Adi

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

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

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.

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.

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

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.

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.    

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.    

Elvi Yanita; Mellya Embun Baining; Laily Ifazah

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

Fasya Enjelika Unmehopa; I Made Lana Prasetya; Cory Amelia

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

One of the cancers that causes the highest mortality is nasopharyngeal cancer. The number of nasopharyngeal cancer cases in Indonesia reached 19,943 new cases with a mortality rate of 13,399. Radiotherapy is the main treatment modality and part of standard care for cancer patients. The way radiotherapy works is to damage the DNA chain of tumor cells in order to kill tumor cells directly and eliminate the ability to proliferate. Giving radiation to the head and neck region has an influence on weight loss. The purpose of this study was to describe the BMI (Body Mass Index) of nasopharyngeal cancer patients who underwent IMRT therapy at the Radiotherapy Unit of Prof. Dr. I.G.N.G Ngoerah Hospital. The type of research used is quantitative research with an observational approach using retrospective data. The samples of this study were 25 patients with nasopharyngeal cancer who underwent IMRT therapy from January to December 2021 at the Radiotherapy Unit of Prof. Dr. I.G.N.G Ngoerah Hospital. The results of this study showed 25 samples of nasopharyngeal cancer patients who underwent IMRT therapy experienced weight loss with an average of 13.01 and BMI with an average of 4.93. Based on the results of the Statistical Test which shows that the p value <0.05 which means there is a decrease in body weight in nasopharyngeal cancer patients undergoing IMRT therapy in the Radiotherapy Unit of Prof. Dr. I.G.N.G Ngoerah Hospital. Of the 25 samples of nasopharyngeal cancer patients who underwent IMRT therapy, there were changes in BMI (Body Mass Index) before irradiation and after irradiation. This is evident from the normality test value and Paired Twhich shows a p value <0.05, meaning that there is a decrease in body weight in nasopharyngeal cancer patients undergoing IMRT therapy.  

Zul Fikra; I Made Lana Prasetya; Hendra Setiawan

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

Magnetic Resonance Imaging (MRI) is a diagnostic examination modality in medical science using a magnetic field without using X-rays. MRI has the advantage of being able to create images and showing clearer and more sensitive anatomical differences in soft tissues in the body such as the extremities, brain, bone marrow and musculoskeletal to establish a clinical diagnosis, one of which is Supraspinatus Injury to the Shoulder. Supraspinatus is a tear or rupture of the tendon of the supraspinatus muscle. The supraspinatus is part of the shoulder rotator cuff. Most of the time, it is accompanied by another rotator cuff muscle tear. This can occur due to trauma or repeated microtrauma and appears as a partial or full thickness tear. The rotator cuff is a fibrous connective tissue that surrounds the top of the humerus bone and functions to maintain the stability of the glenohumeral joint by pulling the humerus towards the scapula. The research method used is qualitative descriptive research with an observational approach. Data collection was carried out from 08 August 2023 to 07 September 2023 using the Mri Philips Achieva 1.5 Hestia aircraft. The patient sample used in this study was a patient with shoulder complaints. Data collection was carried out through observation, interviews and documentation. Shoulder MRI examination in Supraspinatus Injury Cases using a Philips 1.5 Hestia MRI aircraft has an examination procedure with a sequential design Survey, STIR_TSE_Tra, T1W_TSE_Tra, T1W_TSE_TRA_FS, STIR_TSE_Cor, COR_T2W_FFE, STIR_TSE_Sag, T1W_TSE_Cor, PDW_TSE_Sag