PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN
(Ratna Ayu Murti, Indra Lila Kusuma, Maya Widyana Dewi)
DOI : 10.69714/rhbym055
- Volume: 1,
Issue: 4,
Sitasi : 0 16-Jul-2024
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| Last.30-Jul-2025
Abstrak:
Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
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2024 |
Assistance in the Implementation of Inclusive School Policy in Sekaran 02 State Elementary School
(Fatma Kusuma Mahanani, Pradipta Christy Pratiwi, Sukma Adi Galuh Amawidyati, Binta Mu'tiya Rizki, Tri Esti Budiningsih, Toriqul Zian, Rambo Simatupang, Nafia Insyiroh)
DOI : 10.15294/epj.v12i2.9688
- Volume: 12,
Issue: 2,
Sitasi : 0 16-Jul-2024
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| Last.10-Jul-2025
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The implementation of inclusive school policies is increasingly being carried out by various schools, especially public schools which are designated as pilot inclusive schools by the government. However, not all schools are ready to face various needs in implementing inclusive schools. One of them is SD N Sekaran 02 which still needs assistants and training for various teacher competencies in teaching inclusive schools. The activities to be carried out are training in the initial identification of children with special needs and training in the preparation of individual learning designs for children with special needs. The subjects in this study were 9 elementary school teachers. The research design uses one group design with pretest and post-test. The instruments used in this study were the teacher efficacy scale and the RPI knowledge test. Data analysis used Wilcoxon signed rank test analysis with statistical software JASP version 14.0. The results of the analysis showed that the inclusion policy implementation assistance program was effective in increasing teacher knowledge (p<0.05) and teacher efficacy (p<0.05).
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2024 |
Analisis Gurindam Dua Belas Sebagai Salah Satu Peninggalan Sastra Islam Oleh Raja Ali Haji
(Adinnda Intan Mulya Prayetno, Afdhal Kusumanegara, Diana Sapta, Nadia Shalsa Nabila, Renita Hastuti, Sella Marleoni)
DOI : 10.61132/bima.v2i3.1083
- Volume: 2,
Issue: 3,
Sitasi : 0 06-Jul-2024
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| Last.07-Aug-2025
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Gurindam Dua Belas is a monumental work by Raja Ali Haji, one of the greatest writers in Riau. Even though Gurindam Dua Belas was written about two centuries ago, the depth of its meaning, the stunning beauty of its voice and content are still relevant and can be enjoyed. Gurindam 12 contains instructions for worship so that readers remain close to Allah SWT, the duties of kings, the nature of society, the duties of parents towards children and vice versa. Children's obligations to parents, and so on. This article describes human (moral) values ??to preserve the character of a nation in the millennium era.
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2024 |
Edukasi Penerapan Terapi Bermain Puzzle Sederhana Untuk Perkembangan Motorik Halus Pada Anak Usia 3-6 Tahun Di UPT Puskesmas Kedaton Bandar Lampung
(Setiawati Setiawati, Aryanti Wardiyah, Linawati Novikasari, Dewi Kusumaningsih, Eka Yudha Chrisanto, Andi Bunga Silvia, Dian Angen Saputra, Tiya Nadila, Restiana Cahyani, Mutiara Ayu Daniati, Herliza Herliza, Marlena Marlena, Partur Khorip)
DOI : 10.61132/pandawa.v2i3.1068
- Volume: 2,
Issue: 3,
Sitasi : 0 04-Jul-2024
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| Last.07-Aug-2025
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Fine motor skills are movements carried out by the fingers with a central nervous cell arrangement that regulates the use of small muscle groups such as the fingers and hands, and often require precision and coordination with the hands. One type of game that can optimize children's fine motor development is puzzle games. Puzzles are a type of game that improves thinking skills, makes it easier to remember and understand concepts, and increases creativity. Puzzle games are simple games that are played in pairs and require precision because children are trained to focus their minds so they can concentrate. The aim of this activity is to improve fine motor development in children through puzzle play therapy. It was found that respondents were very enthusiastic about carrying out play therapy. The conclusion from this activity is that fine motor development in children can be trained using puzzle play therapy.
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2024 |
Pengaruh Kompensasi, Jenjang karir, dan Kepuasan Kerja terhadap Turnover pada Karyawan PT Hartono Surabaya, Cab Bukit Darmo
(Wisnu Jati Jaya Kusuma, Tan Evan Tandiyono)
DOI : 10.61132/manuhara.v2i3.1048
- Volume: 2,
Issue: 3,
Sitasi : 0 01-Jul-2024
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| Last.06-Aug-2025
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In recent years, companies engaged in technology have experienced significant growth in various countries, including in indonesia, PT Hartono is a company that sells technological goods to faciliate/fulfill the needs of society in this modern era, with various technologies that have been specifically designed so that consumers feel interested in what consumers need or what consumer want, the data analysis technique that will be used for this research is quantitative research using multiple linear regression methods. And the data collection design was a questionnaire, the population in this study were all warehous employes at PT Hartono, which totaled 68 people, because each branch had a different procedure so that researchers took samples of branch that were in the Bukit Darmo Surabaya Branch. Data analysis used multiple linear regression analysis, classical assumption test, model feasibility test, hypothesis testing (T-test). How consumer see and perceive the company.
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2024 |
Exploitation of Children Through Social Media in A Legal Perspective of Child Protection
(Andri Anugerah Kusuma)
DOI : 10.62951/icistech.v1i1.25
- Volume: 1,
Issue: 1,
Sitasi : 0 30-Jun-2024
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| Last.27-Jul-2025
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One of the important elements that must exist in a rule of law is the protection of human rights, where the inclusion of rights and human rights of citizens in the constitution brings consequences for the state to recognize, respect and respect and fulfill the rights of citizens, including in including the fulfillment of the basic rights of children. Children are a mandate and a gift from God Almighty, which is inherent within them of dignity as a whole human being. In line with the development of the times, which requires a transfer in all aspects of people's life, which can be done manually to completely digital or can be referred to as digitalization, which then with the Covid-19 pandemic that hit the world community became the biggest factor in the acceleration of digitalization where children Children in the compulsory education age category use social media as a learning medium which, if not closely supervised by parents, can raise concerns about child exploitation through social media, it is necessary to discuss in this study the forms of sexual violence that can occur against children. through social media, as well as forms of legal protection for child victims of sexual violence. The research method used in this research is juridical-normative legal research, with library material that includes primary legal materials, namely the 1945 Constitution, Law Number 39 of 1999 concerning Human Rights, and Law Number 35 of the Year. 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection, then secondary legal materials which include previous legal research, legal books, scientific journals, and other legal materials, then finally tertiary legal materials covering Indonesian language , and an encyclopedia.
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2024 |
Gender Equality as Human Rights: Efforts to Empower Women and Improve Family Welfare in Boja Village
(Anis Widyawati, Dian Latifiani, Lyna Latifah, Rohadhatul Aisy, Shofriya Qonitatin Abidah, Siti Amatil Ulfiyah, Amel Ellsamia Indiyani, Adilia Putri Kusuma, Heru Setyanto)
DOI : 10.15294/digest.v5i1.9006
- Volume: 5,
Issue: 1,
Sitasi : 0 30-Jun-2024
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| Last.10-Jul-2025
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The research aims to explore the socio-political dimensions of gender justice and human rights, emphasizing women's political equality while ensuring appropriate support for family life. Using a combination of field research (non-doctrinal) and a literature review of primary sources, including those related to Boja Village, the paper analyzes legislative changes and economic initiatives that have enhanced women's status and family welfare. The study also examines global and national gender-equality indices, evaluating their progress through both quantitative indicators and qualitative policy assessments/public opinion. The discussion highlights the complex roles of governments, non-governmental organizations, and women’s activist groups in advocating for gender parity on a global scale. While many aspects of life have seen improvements, cultural and economic challenges, along with institutional remnants, continue to hinder equal opportunities for both men and women. The coordinated approach to women’s and family welfare emphasizes gender- and culture-sensitive empowerment of the individual. The chapter concludes with policy and practice recommendations aimed at fostering more gender-sensitive interventions, accelerating progress toward universal human rights, and advancing the sustainable development agenda.
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2024 |
Fungsi Variasi Bahasa Jawa Pada Film Pendek 'Klalenan' Dalam YouTube Mugi Ketrock
(Uswatun Khasanah, Sri Prastiti Kusuma Anggraeni)
DOI : 10.15294/rj5qfa36
- Volume: 12,
Issue: 1,
Sitasi : 0 28-Jun-2024
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| Last.10-Jul-2025
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The film entitled, Klalenan by Mugi Ketrock with a duration of 12'.40" is a film in plain Ngoko language . This film was chosen by researchers because each conversation episode uses a variety of Ngoko innocent language and contains various language functions. The problems raised in this study are (1) How is the use of Ngoko innocent language in the conversation in The Short Film Klalenan?; (2) How does the Javanese language function in The Short Film Klalenan?. In line with the problem, the aim of the research is to describe the use of various ngoko lugu language in The Short Film Klalenan, as well as to describe the use refers to the theory developed by Michael Halliday, regarding the 7 functions of language in the life if Javanese society. The results obtained in the research are (1) Exposure to the use of Ngoko innocent language in evey conversation in every episode, and (2) the use of language functions in conversation including (1) Instrumental, (2) Regulatory, (3) Interactional, (4) Personal, (5) Heuristics, (6) Imagination, and repeesentational function.
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2024 |
Analisis Pengangguran Terhadap Tindakan Kriminalitas di Kota Bekasi
(Kurnia Nurul Azmi, Salsabila Putri Azzahra, Vanesa Kusuma Dewi, Yuarini Wahyu Pertiwi)
DOI : 10.61132/observasi.v2i3.497
- Volume: 2,
Issue: 3,
Sitasi : 0 27-Jun-2024
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| Last.06-Aug-2025
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This study aims to determine whether unemployment affects criminality in Bekasi City through a literature study approach. Unemployment is often considered as one of the main factors driving crime, as economic limitations can force individuals to commit criminal acts as a means of survival. This study collected and reviewed various previous studies, including journal articles, research reports, and relevant statistical data, to explore the relationship between unemployment and crime. The results of the literature review show that unemployment is not the only cause of crime. Rather, there are other factors that influence crime rates, such as education, socio-economic conditions, and local government policies. The findings are expected to provide insights or a deeper understanding of the social dynamics that influence criminality
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2024 |
Agenda Setting in the formation of Salamrejo Village Regulation Number 7 of 2016 concerning the Anniversary of Salamrejo Village, Kapanewon Sentolo, Kulon Progo Regency
(Galuh Kusuma Ningtantri, John Chrysostomus Sado, Tanti Sadmawati, Kirana Rilla Pratama, Adji Suradji Muhamad)
DOI : 10.62951/ijsw.v1i3.36
- Volume: 1,
Issue: 3,
Sitasi : 0 26-Jun-2024
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| Last.27-Jul-2025
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The aim of this research is to provide an overview of the implementation of agenda setting in the formation of Salamrejo Village Regulation Number 7 of 2016 concerning the Anniversary of Salamrejo Village, Kapanewon Sentolo , Kulon Progo Regency. The research method used a qualitative descriptive method, namely an effort to collect, compile and interpret existing data and then analyze the data. The research concluded that the agenda setting process began with a more " jagongan " discussion between the Village Head, community leaders, Village Consultative Body, Salamrejo District Community Empowerment Institution, Family Welfare Empowerment and Karang Taruna , followed by meetings, team formation and subsequent literature studies. make a decree called the Salamrejo District Anniversary Village Regulation which is used as a guideline in carrying out activities so that the Government Work Plan (RKP) in the use of the Regional Revenue and Expenditure Budget (APBDES) can be accounted for.
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2024 |