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Erniwati Madya; Yana Fajriah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The capital market is one of the alternative sources of long-term funding among various other alternatives for companies that need funds for the sustainability of the company. The capital market has an important role for the economy of a country because the capital market performs a function, namely as a means for business funding or as a means for companies to obtain funds from the investor community.   For this reason, it is necessary to expand research that is supported by a basic theory, so the problem of factors capable of predicting changes in stock prices is proposed, where there are two variables that are thought to have an effect on changes in stock prices in this study. The two variables are asset structure and firm size. In addition, based on various previous research results, it was found that there were gaps or inconsistencies in the research results (gap research) conducted by researchers. On this basis, the title adopted from this research is "The Effect of Asset Structure and Company Size on Share Prices in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange".

Ode Jamal; Emanuel Goo

Jurnal DIKMAS 2021 Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Political education is an important tool in increasing political awareness of the community, especially in the challenging era of globalization. This study aims to explore how political education at SMK N 1 Jayapura can contribute to increasing political awareness of students and the surrounding community. The method used is a qualitative approach with data collection through interviews, observations, and documentation studies. The results of the study indicate that structured political education can improve students' understanding of political issues and globalization, and encourage them to actively participate in the democratic process.

Fawaid Fawaid; Moh. hariyanto

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to explain the views of Islamic economic law on the practice of buying and selling with price fluctuations in the DP payment system at Kopontre Al Mubarok, Pringgondani Village, Kec. Sumberjambe. This study uses a qualitative approach. This type of research is in the form of field research. The location of this research is in the Al Mubarok Kopontren, Pringgondani Village, Kec. Sumberjambe. Determination of informants using purposive. Data collection techniques use observation, structured interviews and documentation. The data analysis uses data condensation, data presentation and conclusions. While the validity of the data using source triangulation techniques and technical triangulation. The results showed that the practice of buying and selling with fluctuations in consumer prices first made transactions between the kopontren managers and consumers for the goods being traded and the payment was using DP. In terms of sharia economic law, the practice of buying and selling with price fluctuations in the DP payment system at Al Mubarok Kopontren Pringgondani Village is permissible (legal), because according to the theory of compilation of sharia economic law (KHES) the pillars and conditions in articles 56-57 are fulfilled.    

Yohan Aditama Putra; Batista Sufa Kefi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

Purwanto, Adi; Nurati, Dian Esti

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

Bureaucracy has a heavy duty to implement the government’s vision and mission. Therefore, reliable, integrated, honest, capable, and high-motivation personnel are required. Bureaucratic reform should be implemented using master plan of human resource with massive bureaucratic simplification, because the existing bureaucratic is too long. The position of ASN (State Civil Apparatuses) will be based on functional position only, requiring more skill and competency. In bureaucratic reform, ASN faces a problem, that is, government’s plan to remove structural post of echelons III and IV. The government wants to break the too long procedure in bureaucracy and expect to accelerate decision making and to accelerate public service when bureaucratic reduction is implemented. There are some solutions to the problem discussed, among others: a. amending ASN Law, particularly related to ASN position and ASN management; b. reorganizing the institutional structure (central and regional) in order to adapt to the bureaucratic function needed; c. reinforcing the integrated carrier building for ASN personnel emphasizing more on functional position; d. the establishment of work relation pattern and inter-function coordination that can project the quick and simple bureaucratic working system; changing ASN personnel’s mindset into work professionalism-orientation based on merit system. Internal expectation in the discussion resulting from this socialization includes: a) Regency Government gives inadequate socialization to ASNs, so that they have not understood completely the echelon removal policy; b) the echelon officials approaching pension age can accept the echelon removal policy; c) the young and productive echelon officials prefer structural position because they get more facilities and wellbeing than they do in functional position; d) potential staffs often attend education and training, have visionary perspective, and prefer functional position because they can get position promotion more quickly impacting on the increasing income; e) the staffs without structural position prefer functional position because their pension age can be up to 60 years. Recommendation and expectation to be obtained from this socialization is that all ASNs in DLH Blora will acquire complete information on echelon removal plan and keep their working spirit

Yassir Arafat; Mohammad Shopyan

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2021 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the practice of managing savings funds for Eid packages in Sumber Pandan Village, Grujugan District, Bondowoso Regency. This research uses a qualitative approach. This type of research is in the form of field research. The location of this research is in Sumber Pandan Village, Grujugan District, Bondowoso Regency. Determination of informants using purposive. Data collection techniques use observation, semi-structured interviews and documentation. The data analysis uses descriptive data. Meanwhile, the validity of the data uses Validity, Reliability, Extended Observations, Triangulation, and Reference Materials. The results of the research show that the practice of managing savings funds for Eid packages in Sumber Pandan Village, Grujugan District, Bondowoso Regency, is that the management of savings funds is clearly carried out in matters related to good transactions and is managed by taking into account the profits that will be obtained later. Some savers believe that they don't know directly what their savings are used for. Most of them don't feel comfortable asking this because it is sensitive and private. Judging from sharia economic law, the implementation of Eid savings fund management according to Wahbah Zuhaili is halal for the manager (service provider) and according to Imam Abu Hanifah, he believes that the profit is shodaqoh. From this opinion, the researcher concluded that the Eid savings fund management transaction was permissible because the essence of Eid savings fund management was appropriate and fulfilled the elements of the wadiah yad dhamanah contract.      

Endaryati, Eni; Vivi Kumalasari Subroto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Tantik Sumarlin; Nining Fitriani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

Fikri Satrio Darmo; Athfal Fuji Dinanda; Bintang Putra Pamungkas

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2020 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

Susdarwono, Endro Tri; Setiawan, Ananda

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

Fauziah, Izza Noor; Sudiyatno, Bambang

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

Nurhayati, Ida; Kartika, Andi; Agustin, Intan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

setiawati, beta; setyowati, ratini

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

Kemampuan Bahasa Inggris siswa-siswa SMK Mandala Bhakti Surakarta harus diperbaiki. Salah satu indikator rendahnya kemampuan Bahasa Inggris para siswa adalah skor English Proficiency Test yang berequivalensi dengan TOEIC rata-rata masih berkisar 200 sementara nilai maksimalnya adalah 990. Pada umumnya, para siswa belum mengetahui strategi dalam mengerjakan English Proficiency Test yang berequivalensi dengan TOEIC yang terdiri dari tujuh bagian yang berbeda yaitu (1) Listening: photos (2) Listening: question and response (3) Listening: short conversation (4) Listening: short talks (5) Grammar: Incomplete sentences (6) Grammar: text completion (7) Reading comprehension. Pelatihan sangat diperlukan oleh para siswa karena TOEIC adalah tes yang sekarang ini banyak dipakai untuk kepentingan bekerja di perusahaan multinasional maupun internasional.       Masalah rendahnya skor English Proficiency Test yang berequivalensi dengan TOEIC para siswa di SMK Mandala Bhakti Surakarta diminimalisir oleh tim dengan cara memberikan pelatihan intensif TOEIC preparation serta memberikan strategi jitu untuk mengerjakan soal-soal TOEIC dengan cepat dan tepat pada para siswa. Sebelum melaksanakan kegiatan, tim terlebih dahulu melakukan studi pendahuluan melalui observasi dan wawancara, baik dengan guru- guru Bahasa Inggris maupun siswa-siswa SMK Mandala Bhakti. Observasi dilakukan dengan cara memberikan pre-test English Proficiency Test yang berequivalensi dengan TOEIC untuk memperoleh data tentang kondisi kemampuan Bahasa Inggris mereka dan langsung menganalisis tingkat kesulitan tertinggi pada rata-rata siswa sehingga tim dapat mengetahui kebutuhan materi yang akan digunakan untuk pelatihan. Tim juga akan melakukan wawancara terhadap guru-guru Bahasa Inggris untuk mengetahui latar belakang secara umum siswa-siswa di SMK Mandala Bhakti dan kondisi kemampuan Bahasa Inggris para siswa. Studi pendahuluan ini dilakukan agar kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi pada siswa-siswa SMK Mandala Bhakti dalam meningkatkan pemahaman dan ketrampilan Bahasa Inggris khususnya dalam mengerjakan TOEIC dengan hasil yang optimal. Hasil dari studi pendahuluan digunakan oleh tim untuk menyusun rencana pengajaran, materi, serta metode pembelajaran yang akan digunakan dalam pelatihan TOEIC.       Kegiatan pelatihan berlangsung selama dua bulan dengan intensitas pertemuan satu kali seminggu dalam durasi 100 menit tiap pertemuan. Lama waktu yang dibutuhkan ini terkait dengan pertimbangan agar kegiatan pelatihan tidak mengganggu kegiatan belajar mengajar di sekolah tersebut. Peserta pelatihan berjumlah 100 siswa kelas XI yang terdiri dari siswa program keahlian farmasi dan keperawatan.       Setelah pre-test, pelatihan TOEIC, dan evaluasi berlangsung, diharapkan siswa-siswa SMK Mandala Bhakti khususnya kelas Farmasi XII-2 dan XII-3 dan Keperawatan XII-1 dan XII-2 memiliki kemampuan penguasaan dalam mengerjakan soal-soal English Proficiency Test yang berequivalensi dengan TOEIC yang memadai terutama dalam tiga kemampuan dasar yang dilatihkan yaitu listening, structure, dan reading comprehension. Di samping itu, pelatihan ini juga ditujukan agar siswa-siswa terbiasa dengan tipe-tipe soal English Proficiency Test yang berequivalensi dengan TOEIC dan mengenali strategi cepat untuk menjawabnya dengan cepat dan tepat. Kemampuan ini diharapkan akan menunjang pencapaian tujuan sekolah yang menggunakan hasil tes English Proficiency Test yang berequivalensi dengan TOEIC sebagai sertifikat pendamping ijazah bagi para lulusan sekolah tersebut. Kata Kunci: Pelatihan,TOEIC, strategi, pre-test

Muhammad Udin; Khoirul Anwar

Jurnal Hasil Kegiatan Bersama Masyarakat 2020 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The application of technology in public services has become an indispensable obligation, even for the Village Government of Tidu in Pohjentrek Subdistrict, Pasuruan Regency. Manual approaches in public services are vulnerable to serious problems, such as the risk of losing important documents and the lack of structured recording of documents issued by the Village Government of Tidu. In response to this challenge, a community service effort was undertaken to support the Government and the community of Tidu Village in utilizing the Tidu Village Information Website. The mentoring and training sessions conducted successfully demonstrated that the implementation of the service system by the Village Government of Tidu is much more productive, with time savings and a transition from manual data management to digital format through the village information system.

Irman Putra; Arief Fahmi Lubis

Public Service And Governance Journal 2020 Universitas 17 Agustus 1945 Semarang

Reform of the military justice system (criminal law enforcement) is essentially part of the idea of law reform. Legal reform includes not only "legal substance reform" and "legal structure reform", but also "legal culture reform". Therefore, the reform of the military criminal law system must also be accompanied by the renewal of the military legal culture, which includes, among other things, the renewal of the cultural aspects of legal behavior and legal awareness related to "military culture" and the renewal of the aspect of military legal education/science. So, "legal behaviour, legal, science and legal education reform" is also needed. This research will discuss Military Justice Reform in Indonesia, by conducting a comparative study with the existing military justice systems in various countries. This article concludes that the prospect of the position of the military court in Indonesia after the administrative, organizational, and financial fields are in the Supreme Court will make the military court better and more independent. The administration and organization will be more well organized in accordance with other courts.

Anshory, Izza; Hadidjaja, Dwi; Jakaria, Ribangun Bambang

Dinamik 2020 Universitas Stikubank

BLDC motor applications used in various forms in instrumentation, robotics, household, and transportation. One application of transportation equipment used as a propeller of electric bicycle vehicles. The value of the bicycle vehicle adjusted to the speed set, the amount that has determined. The purpose used in this study is to improve the efficiency of the regulation of BLDC motors on electric bicycles. Indicators of increasing performance are increasingly steady-state errors, and transient response required. The method used in this research is to do mathematical modeling in the form of transfer and optimization function equations. The model used is the model with the structure of the transfer function, while the optimization method used in this study is the Ziegler-Nichols method and firefly algorithm. The firefly algorithm is used in this study to obtain optimal Kp, Ki, and Kd values. The results showed that the firefly algorithm achieved better performance compared to the Ziegler-Nichols method.

Ni Made Nopita Wati; Ni Kadek Yuni Lestari; Desak Made Ari Dwi Jayanti; Tri Rahyuning Lestari

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2020 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Improving the quality of life of Indonesian people can be done through educational efforts both at school and outside of school. The School Health Business (UKS) is a basic health business aimed at schools and is the duty of the public health center to achieve health and improve learning achievement of school children). One of the functions of the UKS is as a forum for providing early health education especially for school children. Method: Before the implementation of the activity, the number of students involved amounted to 40 people, while the selection of students based on grade 8 and grade 9 would be selected again after getting extension activities and transforming as a UKS cadre. Activity Methods Used (1) Lecture and Demonstration Methods to discuss General Knowledge about School Health Enterprises (UKS), the role and participation of students in UKS activities, Efforts to Encourage, (2) Learning Methods Used to Transfer Assistance or Skills from the Value System Owned resource person to students. As a guest speaker providing health examination exercises for special UKS cadre students consisting of general physical examination and vital signs (blood pressure, temperature, pulse and breathing). Results: The results of the data collection obtained for SMP did not have its own UKS room ,but it was still combined with the primary school room which was still in the same building. Schools do not have UKS cadres and have never done UKS program activities. The level of student knowledge related to UKS is also very low. Conclusion: the level of student knowledge after counseling was found as many as 36 (86%) people have good knowledge and 6 people (14%) have enough knowledge. This shows that the provision of counseling and training can increase student knowledge. Suggestions, for SatyaSai Junior High School and Denut 3 Public Health Center to make a policy about the importance of UKS and to continue the program to have UKS space and to form a UKS structure so that good student behavior is formed to increase PHBS in schools and to follow up 

Yusfiarto, Rizaldi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

Aslindar, Dwi Astarani; Lestari, Utami Puji

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

Dayaningsih, Diana; Erni Suprapti; Feri Tri Y; Aprillya Dwi S

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.