ANALISIS POTENSI FINANCIAL DISTRESS : MODEL FULMER
(Rani Kurnia Dewi, Bonita Prabasari)
DOI : 10.26623/slsi.v22i2.8998
- Volume: 22,
Issue: 2,
Sitasi : 0 30-Apr-2024
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| Last.09-Jul-2025
Abstrak:
Adanya PSBB sebagai bentuk penanggulangan penyebaran pandemi Covid19 berdampak pada sektor transportasi dan logistik, karena berkurangnya pengguna akibat dari pembatasan mobilisasi masyarakat oleh pemerintah. Penurunan pengguna ini membuat perusahaan mengalami penurunan penghasilan. Penelitian ini bertujuan untuk mengetahui pengaruh fenomena pandemi Covid-19 terhadap potensi financial distress perusahaan dan untuk mengetahui apakah terdapat perbedaan potensi financial distress yang signifikan antara sebelum dan selama pandemi Covid-19. Jenis data pada penelitian ini adalah data kuantitatif yang berupa laporan keuangan perusahaan sektor transportasi dan logistic. Objek pada penelitian ini yaitu perusahaan sektor transportasi dan logistik yang tercatat di Bursa Efek Indonesia pada tahun 2017-2022. Metode yang digunakan untuk menentukan sampel yaitu Purposive Sampling, dengan data sampel yang digunakan sebanyak 12 perusahaan pada sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2022. Teknik analisis financial distress pada penelitian ini menggunakan model prediksi kebangkrutan Fulmer. Kemudian hasil analisis model Fulmer tersebut dilakukan pengujian normalitas data Shapiro-Wilk dan dilakukan uji beda Wilcoxon Signed Rank Test dengan menggunakan program SPSS Statistics. Hasil penelitian ini menyimpulkan bahwa pandemi Covid-19 berpengaruh terhadap potensi financial distress pada perusahaan transportasi dan logistik. Akan tetapi, pandemi Covid-19 tidak memberikan perbedaan pengaruh yang signifikan terhadap potensi financial distress sebelum dan selama pandemi Covid-19.
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2024 |
Analisis dan Optimalisasi Sistem Produksi dalam Konteks Industri 4.0
(Muhamad Noval, Sarip Hidayat, Ikbal Anggara, Ibrahim Ibrahim)
DOI : 10.55606/jurritek.v3i1.4772
- Volume: 3,
Issue: 1,
Sitasi : 0 30-Apr-2024
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| Last.11-Aug-2025
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This study analyzes and optimizes production systems in the Industry 4.0 context, examining the fundamental shift from centralized, push-based production models to decentralized, adaptive, pull-based approaches. The research employs a mixed-method approach combining comprehensive literature review and multiple case studies across manufacturing sectors. Findings reveal that integration of Internet of Things (IoT), cyber-physical systems, artificial intelligence, and big data analytics enables real-time communication between production components, product personalization, and faster decision-making. Despite significant benefits in efficiency, flexibility, and competitiveness, implementation challenges persist, including high initial investment, employee resistance, technical expertise limitations, and integration complexity. Optimization approaches such as mixed-integer linear programming, digitally-integrated Lean Six Sigma, and digital twin simulations effectively enhance performance indicators including flexibility, reliability, and energy efficiency. The study concludes that successful production system transformation requires an integrated strategy encompassing process engineering, digital competency development, change management, and continuous evaluation to ensure sustainable optimization in the digital era
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2024 |
Perspektif Hukum Islam terhadap Budaya Mangupa
(Nurfitryani Siregar, Linamayasari Siregar, Irmasuryani Siregar)
DOI : 10.62383/humif.v1i3.820
- Volume: 1,
Issue: 2,
Sitasi : 0 30-Apr-2024
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| Last.24-Jul-2025
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Mangupa is a traditional ritual that is still preserved by the people of South Tapanuli as a form of gratitude to Allah SWT for success or avoidance of danger. This tradition also aims to return the tondi (soul/spirit) to the body so that a person can return to health. In the Mangupa procession, food is served and "hata pasu-pasu," which is an expression of prayer, advice and hope conveyed by family and traditional leaders. This procession is held at certain moments such as sirian (joy) and siluluton (sorrow), and uses traditional materials that have been determined. This research is descriptive analytical in nature which aims to explain the view of Islamic law regarding the implementation of Mangupa. Through a qualitative approach, the author tries to understand how this ritual is practiced in people's lives and how Islamic law views this tradition. From the research results, the implementation of Mangupa in Paringgonan Village was declared permissible (allowed) as long as it did not contain elements of shirk, superstition, lies or excessive waste. If in the future Mangupa violates religious principles, such as destroying beliefs or causing waste, his legal status could change to makruh or haram. The essence of Mangupa is an expression of gratitude, prayer and advice, which is in accordance with Islamic teachings, so that its practice is still acceptable as long as it does not conflict with the Shari'a.
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2024 |
Konsumsi Jagung Manis Sebagai Sumber Pangan Alternatif Syarat Gizi Pencegah Stunting Pada Balita Di Desa Kampung Jawa Blangkejeren Gayo Lues
(Mario Pani, Rahayu Eka Sari, Ali Makmur, Anuar Ramut, Joharsah Joharsah, Habibul Akram, Fitri Wahyuni, Muhammad Husaini Assauwab)
DOI : 10.62383/harmoni.v1i2.186
- Volume: 1,
Issue: 2,
Sitasi : 0 30-Apr-2024
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| Last.24-Jul-2025
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One of the consequences of poor nutritional management in toddlers is stunting. One nutritious alternative food to prevent stunting at a relatively cheaper price is sweet corn. Sweet corn is increasingly popular and widely consumed because it has a sweeter taste than regular corn (Kartika, 2019). Siswono (2004 in Surtinah, 2013) reported that the sugar content of the master sweet variety is 16 – 18%, close to the sugar content of cane, namely 19%. Sweet corn contains 96 cal Energy, 3.5 g Protein, 1.0 g Fat, 22.8 g Carbohydrates, 3.0 mg Calcium, 111 mg Phosphorus, 0.7 mg Iron, Vitamin A 400 SI, Vitamin B 0, 15 mg, Vitamin C 12.0 mg, and water 72.7 g Iskandar, 2006). This service activity was carried out at the Kampung Jawa Village Hall, Blangkejeren District, Gayo Lues Regency. The parties involved in this activity were lecturers from the Agrotechnology and Forestry study program, PSDKU Gayo Lues, Faculty of Agriculture, Syiah Kuala University as resource persons, as well as the Agrotechnology and Animal Husbandry study program, Faculty of Agriculture, Gunung Leuser University, Aceh Kutacane, village midwives as partners, village heads as facilitators and the village community. Javanese Village as a participant. Survey of activity locations, socialization of service activities, implementation of service activities, evaluation of service activities. The conclusions from this activity are: 1. Regarding the causes, characteristics, dangers and prevention of stunting by related parties, this is one of the first steps in efforts to improve the nutrition of pregnant women and toddlers in the Kampung Jawa Village community. 2. Sweet corn is an alternative food source that can be consumed by pregnant women and toddlers to prevent stunting. 3. This activity attracts the attention of mothers participating in socialization and Posyandu in Kampung Jawa Village and can increase their knowledge about preventing and handling stunting.
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2024 |
Analisis Perilaku dan Preferensi Mahasiswa terhadap Pengalaman Belanja Online dan Offline
(Talita Ardra Widyadhana, Adelia Maileni Agustin, Dila Amalia, Firda Shauma Destiawan, Nabilla Hapsari Putri Fauzi, Stephanie Aurelia, Rama Wijaya Abdul Rozak)
DOI : 10.61132/pajamkeu.v1i2.77
- Volume: 1,
Issue: 2,
Sitasi : 0 30-Apr-2024
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| Last.07-Aug-2025
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Shopping activities have become a dominant phenomenon in people's lives, one of which is among students. Students are an important segment in society, so they have become a shopping preference that deserves to be understood more deeply. The aim of this research is to analyze student behavior and preferences from shopping experiences. This research uses a descriptive quantitative method with data collection using a questionnaire with closed answers. The questionnaire was filled in by 152 respondents spread across various universities in Indonesia. The research results show that the e-commerce applications that are often used by students are Shopee and Tokopedia. Students prefer to shop through online shops because the prices offered are more affordable than conventional shops. Apart from that, if you shop via an online shop, the activity time is shorter and more efficient. In the online shop, the products offered are quite diverse and varied, and there are lots of promotions on offer so that they attract the attention of buyers. Online shops are used by students to buy fashion and skincare products because the products offered are more diverse compared to offline shops. Based on this data, it can be understood that students choose to shop through online shops using the Shopee and Tokopedia applications and choose to shop for fashion and skincare.
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2024 |
PENGARUH EKSPOR TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SULAWESI TENGGARA
(Teguh Permana, Andriani Puspitaningsih, Surianti Surianti, Wa Ode Rachmasari Ariani)
DOI : 10.69714/nvgwet76
- Volume: 1,
Issue: 2,
Sitasi : 0 29-Apr-2024
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| Last.30-Jul-2025
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This research aims to determine the effect of exports on economic growth. The data used is secondary data originating from BPS Southeast Sulawesi publications for 2004-2023. This research uses quantitative research with simple regression analysis. The research results show that exports have an insignificant effect on economic growth with a negative relationship. This shows that when exports increase, economic growth tends to decrease, and conversely, when exports decrease, economic growth tends to increase. This is not in accordance with theory, but previous research in different locations found the same thing. Another factor that causes a negative relationship is the Covid19 pandemic. The implication of this research is that there must be an increase in the use value of exported goods, meaning there must be factories that process raw goods into finished goods which can provide a multiplier effect and have a positive impact on economic growth.
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2024 |
Impact of Increasing and Falling Banking Stock Prices in Indonesia 2017–2022
(Yusuf Faisal, Egi Gumala Sari)
DOI : 10.26623/ebsj.v8i1.8656
- Volume: 8,
Issue: 1,
Sitasi : 0 29-Apr-2024
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| Last.09-Jul-2025
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<p class="Default"><em><span lang="EN-US">This study aims to determine the effect of the Current Ratio, debt-to-equity ratio, Return on Assets, and Inflation on Stock Price.</span><span lang="EN-US">This research uses quantitative data; the sample in this study is stock price banks sub-sector companies that are listed on the Indonesia Stock Exchange in the period 2017-2022, with as many as 25 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.</span><span lang="EN-US">The results of this study indicate that the current ratio variable has a positive and statistically insignificant effect on stock price, the debt-to-equity ratio variable has a positive and statistically insignificant effect on stock price, the return on assets variable has a positive and statistically significant effect on stock price, the inflation variable has a positive and statistically insignificant effect on stock price. This research hopes to provide information regarding how stock prices can benefit decision-making and can be used as reference material for further research</span></em></p>
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2024 |
Implementasi Sistem Pelayanan Kesehatan Terhadap Pemenuhan Hak Kesehatan Bagi Warga Binaan Pemasyarakatan
(Andar Jimmy Pintabar, Fitri Rafianti, Yasmirah Mandasari Saragih)
DOI : 10.26623/julr.v7i1.8996
- Volume: 7,
Issue: 1,
Sitasi : 0 29-Apr-2024
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| Last.09-Jul-2025
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The objective of this study is to analyze the legal basis of the healthcare system and the implementation of healthcare systems, as well as to study the impact of overcapacity on the fulfillment of health rights of citizens of civil society in Lapas Kelas II B Sintang. Fulfillment of the right to health for every citizen is a constitutional mandate that must be fulfilled by the government without exception, including the warga binaan who are inmates in Correctional Institutions (Lapas). This is as stipulated in Law No. 22 of 2022 concerning Corrections and Government Regulation No. 99 of 2012 which regulates the basic rights of inmates that must be fulfilled, one of which is the right to receive adequate health services, which can be fulfilled by the availability of adequate health resources, complete health facilities and medications, as well as balanced nutrition with health-supporting food in prisons. This is done to fulfill the basic rights of inmates. However, the mandate of these regulations has not yet been fully optimized, one of which is in in Lapas Kelas II B Sintang. Therefore, this research, which uses a normative empirical method, examines regulations related to regulating inmate health and implementing health service regulations in Lapas Kelas II B Sintang. This study shows that health services as regulated in several regulations have not yet been well implemented in Lapas Kelas II B Sintang, as evidenced by the disproportionate number of medical staff and health facilities available due to overcrowding of inmates in in Lapas Kelas II B Sintang.Tujuan penelitian ini untuk mengkaji dasar hukum dari sistem pelayanan Kesehatan dan implementasi sistem pelayanan Kesehatan, serta mengkaji dampak over capacity terhadap pemenuhan hak kesehatan warga binaan pemasyarakatan di Lapas Kelas II B Sintang. Pemenuhan hak kesehatan bagi setiap warga negara menjadi amanat konstitusi yang wajib dipenuhi oleh pemerintah tanpa terkecuali, termasuk warga negara yang menjadi warga binaan di dalam Lembaga Pemasyarakatan (Lapas). Hal ini sebagaimana diatur dalam Undang-Undang No.22 Tahun 2022 tentang Pemasyarakatan dan Peraturan Pemerintah No.99 Tahun 2012 yang mengatur hak-hak dasar warga binaan yang wajib dipenuhi, salah satu hak pokok tersebut adalah hak untuk mendapat pelayanan kesehatan yang layak, yang dapat terpenuhi oleh sumber daya manusia yang memadai, fasilitas kesehatan dan obat-obatan yang lengkap, serta gizi yang seimbang dengan makanan yang menunjang kesehatan di dalam Lapas. Hal tersebut dilakukan guna memenuhi hak dasar warga binaan. Namun, amanat regulasi tersebut belum sepenuhnya dapat berjalan dengan optimal, salah satunya pada Lapas Kelas IIB Sintang. Untuk itu, penelitian yang menggunakan metode kualitatif deskriptif ini mengkaji peraturan terkait pengaturan kesehatan warga binaan serta implementasi peraturan pelayanan kesehatan tersebut di Lapas Kelas IIB Sintang. Hasil penelitian menunjukan bahwa pelayanan kesehatan sebagaimana yang diatur dalam beberapa regulasi tersebut masih belum terimplementasi dengan baik pada Lapas Kelas IIB Sintang, hal ini terbukti dari tidak sebandingnya tenaga kesehatan dan fasilitas kesehatan yang tersedia akibat adanya over kapasitas penghuni Lapas di Lapas Kelas IIB Sintang.
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2024 |
VALIDITAS LEMBAR KERJA PESERTA DIDIK INKUIRI TERBIMBING PADA MATERI SISTEM EKSKRESI MANUSIA
(Zuni Mitasari, Apliana Lamboya, Hasminar Rachman Fidiastuti)
DOI : 10.33366/ilg.v6i2.4535
- Volume: 6,
Issue: 2,
Sitasi : 0 29-Apr-2024
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| Last.07-Oct-2025
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This research aims to determine the validity of the guided inquiry-based student worksheet on human excretory system material at junior high school level. This type of this research, namely development research using the modified ADDIE model. The research was conducted at SMP Negeri 16 Malang. The data collection instruments include (1) LKPD validation questionnaire, which consists of material expert and media expert validation questionnaires, (2) user expert questionnaires, in this case teachers, and (3) student response questionnaires. Based on the assessment of material experts, they obtained a score of 80.9% (valid), media experts scored 96.3% (valid), teacher user experts scored 83.5% (valid), and small-scale student response scores were 70% (good), and large scale 68% (Good). The inquiry LKPD product is valid and can be continued with quasi-experiments to determine the effect of using the product on the results and learning process.
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2024 |
PERAN STASIUN RADIO PANTAI TERHADAP KESELAMATAN PELAYARAN DI ALUR PERAIRAN
(Ririn Dwi Astuti Kartika Sari, Wening Nalurita, R.Djayendra Dewa)
DOI : 10.62826/muara.v7i1.81
- Volume: 7,
Issue: 1,
Sitasi : 0 28-Apr-2024
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| Last.02-Sep-2025
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Salah satu indikator keberhasilan penyelenggaraan transportasi laut sebagaimana yang diamanatkan dalam undang-undang pelayaran adalah terwujudnya keselamatan pelayaran di seluruh wilayah perairan Indonesia.Peran kenavigasian semakin besar dalam menjamin tersedianya serta terselenggaranya prasarana keselamatan pelayaran, mulai dari penyediaan alur pelayaran dan sistem perlintasan yang aman dan ekonomis, penyediaan sarana bantu navigasi pelayaran yang cukup dan andal, penyelenggaraan telekomunikasi pelayaran baik melalui Stasiun Radio Pantai (SROP), sesuai tuntutan Nasional mupun internasional di bidang peningkatan keselamatan dan keamanan pelayaran.Stasiun Radio Pantai (SROP) dan Vessel Traffic Service di Seluruh Instalasi kenavigasian berperan sangat penting dalam melakukan pengendalian Traffic kapal dan pengawasan Kesematan Pelayaran di SeluruhPelabuhan dan perlintasan di Indonesia.Supaya hal tersebut dapat tercapai, Telkompel harus menjaga keandalan peralatan Stasiun Radio Pantai (SROP), dan SDM yang kualifikatifguna mendukung keselamatan dan kemananan pelayaran. Penelitian ini menitikberatkan pada peran Stasiun Radio Pantai (SROP) dan pemanfaatn GMDSS sebagai salah satu jenis telekomunikasi pelayaran dalam keselamatan pelayaran yang dilakukan di Kantor Distrik Navigasi Kelas III Cilacap
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2024 |