Analisis Laporan Keuangan Berdasarkan Rasio Keuangan PT. Gudang Garam Tbk
(Febi Sahriani Harahap, Khairani Ialuhun, Farah Salsabila, Muhammad Ilham Fauzi, Yusdi Hardiansyah)
DOI : 10.59581/jka-widyakarya.v2i3.3826
- Volume: 2,
Issue: 3,
Sitasi : 0 08-Jul-2024
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| Last.02-Aug-2025
Abstrak:
The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.
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2024 |
Probabilitas Pelaksanaan Hak Angket Terhadap Pemilihan Umum di Indonesia
(Nuranida Hasanah, Wicipto Setiadi)
DOI : 10.26623/julr.v7i2.9309
- Volume: 7,
Issue: 2,
Sitasi : 0 07-Jul-2024
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| Last.09-Jul-2025
Abstrak:
This study aims to analyze the role of the right of inquiry in the Parliament's oversight function juridically and the probability of using the right of inquiry in elections in Indonesia. The demand for stronger election oversight can be seen from the survey results, which stated that 62.2% of respondents agreed to use the right of inquiry to investigate allegations of election fraud. However, the House of Representatives' right of inquiry proposal has generated pros and cons from various circles. The existence of several shortcomings in the regulation of the right of inquiry has the potential to cause legal uncertainty and new legal problems. Therefore, research is needed to determine the juridical position of the right of inquiry and the probability of its use in future elections. This normative law research uses statutory and conceptual approaches. Based on the research conducted, it is known that based on their duties and authorities, the independent institutions of KPU and Bawaslu are included in the executive branch of power so that they are not immune from the right of inquiry of the House of Representatives. The right of inquiry for elections can be exercised by improving the regulation of the right of inquiry to be more specific. Investigations in the right of inquiry include constitutional actions whose results are in the form of proposals regarding the formulation of policies regarding elections (both forming and improving laws) or as one of the supporting materials in the evidence of election disputes at the Constitutional Court. This study focuses on the probability of Parliament using its authority to conduct investigations in elections in Indonesia and its use in the constitutional system. Penelitian ini bertujuan untuk menganalisis mengenai penggunaan hak angket DPR dalam Tata Negara Indonesia serta probabilitas penggunaan hak angket dalam Pemilihan Umum (Pemilu) di Indonesia. Indikasi lemahnya pengawasan dalam pemilihan umum menjadi latar belakang usulan penggunaan hak angket DPR guna menyelidiki dugaan pelanggaran pemilu yang melibatkan berbagai pihak. Dalam hal pemilu, penggunaan hak angket DPR menimbulkan pro dan kontra dari berbagai kalangan. Oleh karena itu, diperlukanlah penelitian guna mengetahui kedudukan hak angket dalam tata negara Indonesia serta probabilitas penggunaannya dalam pemilihan umum (pemilu) ke depannya. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Berdasarkan penelitian yang telah dilakukan diketahui bahwa penggunaan hak angket terhadap KPU maupun Bawaslu bisa dilakukan meskipun merupakan lembaga independen dengan tujuan optimalisasi pelaksanaan fungsi pengawasan pemilu. Penyelidikan dalam hak angket termasuk tindakan ketatanegaraan yang hasilnya dapat berupa usulan mengenai perumusan kebijakan mengenai pemilu (baik membentuk maupun memperbaiki undang-undang) ataupun sebagai salah satu bahan pendukung dalam bukti sengketa pemilu di MK. Probabilitas DPR menggunakan kewenangannya untuk melakukan penyidikan dalam Pemilu di Indonesia dan penggunaannya dalam sistem ketatanegaraan merupakan fokus penelitian ini.
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2024 |
Strategi Pembelajaran Aktif Tipe Team Quiz Terhadap Keaktifan Belajar Pendidikan Agama Kristen Dan Budi Pekerti Siswa Kelas X SMK Negeri 1 Raya Kabupaten Simalungun Tahun Pembelajaran 2023/2024
(Ernauli Maharani Maarbun, Raikhapoor Raikhapoor, Tianggur Medi Napitupulu)
DOI : 10.58192/populer.v3i3.2318
- Volume: 3,
Issue: 3,
Sitasi : 0 02-Jul-2024
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| Last.07-Jul-2025
Abstrak:
The research aims to determine the positive and significant influence of the team quiz type active learning strategy on the active learning of Christian Religious Education and Character Education of class The research hypothesis is that there is a positive and significant influence of the team quiz type active learning strategy on the active learning of Christian Religious Education and Characteristics of class
Descriptive and inferential quantitative research methods. The population of all class X students at SMK Negeri 1 Raya Simalungun Regency for the 2023/2024 academic year who are Protestant Christians is 159 people. The sample was random (random sampling), namely 40% of the total population minus 30 questionnaire test respondents, namely 40% x 129 people = 52 people. The research instrument is a closed questionnaire. The results of data analysis obtained: a) The value rcount=0.555>rtabel=0.297 and tcount=4.718>ttable=2.000 shows that there is a positive and significant relationship between the team quiz type active learning strategy and students' active learning in Christian Religious Education and Character. b) Regression equation. c) The determination test shows that the magnitude of the effect is 30.80%. d) Hypothesis testing obtained Fcount=22.284>Ftable=3.15 then H0 is rejected and Ha is accepted. The research concluded that there was a positive and significant influence between the active learning strategy of the team quiz type on the active learning of Christian Religious Education and Characteristics of class
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2024 |
Tantangan Pengelolaan Wisata Berkelanjutan di Taman Narmada Kabupaten Lombok Barat
(Rani Angraeni, Hesti Soptiana, Lila Putri, Raden Jufri Azzuri, Ika Wijayanti)
DOI : 10.61132/manuhara.v2i3.1054
- Volume: 2,
Issue: 3,
Sitasi : 0 02-Jul-2024
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| Last.06-Aug-2025
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Sustainable Tourism management in the Narmada Park faces significant challengers related to adequate human reseourch. This challenge is one of thr most prominent aspect and needs to be overcome with this right strategy. The research method used is qualitative with case study data analisysis tecniques, then conducting interviews and observation as well as sselecting informants using the purposive sampling technique where the informant is taken with the consideratinon that the informant can represent the research’s goal to obtain accurate information. The results of study show that there are several main challenges, such as inadequate infrastructure and facilities, environmental hygiene problems, and lack of awareness and participation of local communitites. Improvements efforts have been made, but a more targeted staregy is still needed to overcome shese challenges.
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2024 |
Pengaruh Net Profit Margin,Price To Book Value Terhadap Return Saham Syariah Dengan Inflasi Sebagai Variabel Moderasi
(Rani Ariska Pratiwi, Elyanti Rosmanidar, Ferri Saputra Tanjung)
DOI : 10.51903/e-bisnis.v17i1.1803
- Volume: 17,
Issue: 1,
Sitasi : 0 01-Jul-2024
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| Last.23-Jul-2025
Abstrak:
Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.
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2024 |
Strategi Avac Pada Determinant Modal Soial Sustainable Competitive Advantage (Studi Pada Ritel Batik di Blitar)
(Rania Eka Hariyanti, Indria Guntarayana)
DOI : 10.62504/jimr722
- Volume: 2,
Issue: 7,
Sitasi : 0 01-Jul-2024
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| Last.31-Jul-2025
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Batik merupakan karya seni adiluhung bangsa Indonesia yang dikenal sejak zaman kerajaan Majapahit dan terus berkembang hingga saat ini sebagai modal social. Bagi pengusaha Ritel Batik untuk menghadapi persaingan pasar perlunya kemampuan dinamis untuk bisa memiliki keunggulan Keompetitif yang berkelanjutan. Penelitian ini bertujuan menganalisis strategi bisnis pada Ritelbatik. Penelitian ini menggunakan mixed-methods, penarikan sampel dilakukan pada 100 Ritel Batik di Blitar, Jawa Timur. Hasil penelitian menunjukkan bahwa Modal Sosial, berpengaruh postif terhadap Ekuitas Merk, Kapabilitas Dinamis dan Networking kemudian Ekuitas Merk, Kapabilitas Dinamis dan Networkng signifikan terhadap Competitive Advantage, kemudian temuan penelitian ini adalah strategi AVAC dimana Aktivitas. Menjalankan usaha dengan penuh tanggung jawab, Valuenya Pelayanan dengan sikap yang baik dan ramah Dengan pelayanan yang ramah dapat mengikat konsumen untuk berlangganan. Approbilitynya Dengan melakukan jasa periklanan berupa iklan grab, endorse dan periklanan media lainnya dan Changenya Pengemasan pada produk
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2024 |
Subjek dan Objek Pajak Penghasilan
(Annisa Febrianda, Rania Atikah Putri, Siti Nurhaliza, Dini Vientiany)
DOI : 10.61132/menawan.v2i4.743
- Volume: 2,
Issue: 4,
Sitasi : 0 01-Jul-2024
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| Last.07-Aug-2025
Abstrak:
Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.
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2024 |
Analisis Kebutuhan Pengembangan Buku Ajar Mata Kuliah Kearifan Lokal Pandhalungan
(Mohamad Afrizal, Dina Merdeka Citraningrum)
DOI : 10.15294/7vryht06
- Volume: 12,
Issue: 1,
Sitasi : 0 01-Jul-2024
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| Last.10-Jul-2025
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Pandhalungan Local Wisdom is one of the courses offered by Muhammadiyah Jember University's Indonesian Language and Literature Education Study Program. Learning in this course has various challenges due to its newness, one of which is the lack of textbooks. This study aims to conduct a needs assessment of the textbooks for the course. The goals are to describe the competency criteria, student characteristics, student evaluation against the course, and subject matter suggestions for the course textbook. The results show that the characteristics of students are: 1) the average age of 20–21 years, which is classified as young adults; 2) knowledge of Pandhalungan: high category 50.11%, medium 32.33%, and low 17.56%; 3) perception of the benefits of course learning: very important 32.44%, quite important 52.22%, less important 15.34%; and 4) learning motivation: high 69.13%, medium 21.85%, low 9.02%. It is also concluded that the recommended subject matter for this textbook is eight topics: 1). Pandhalungan Culture and Identity; 2). Pandhalungan Cultural History.) Pandhalungan Art and Cultural Expression; 4) Pandhalungan Traditions and Rituals 5) Pandhalungan Cultural Diversity 6) Changes and Dynamics of Pandhalungan Culture 7) Preservation of Pandhalungan Culture; and 8) Culture and Communication of Pandhalungan Society
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2024 |
TINJAUAN TERKINI PENANGGULANGAN HIV DI PROVINSI NTB TAHUN 2020
(Alief Defitri, Amanda Agustyaningrum P, Anindhita Qusnul K, Della Oktaveliasari, Dely Silia W, Dira Fanesa, Faranissa Wildania A, Galuh Krisnina F.DM, Ica Mirsa Nuriah)
DOI : 10.62951/jurmiki.v3i2.57
- Volume: 3,
Issue: 2,
Sitasi : 0 30-Jun-2024
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| Last.13-Aug-2025
Abstrak:
HIV and AIDS are very dangerous diseases, and they are a serious concern for the government of the NTB province. The spread of this disease is almost throughout the NTB province. Data from the NTB Provincial Health Office in 2021 shows that the health centers with the highest number of HIV and AIDS cases are among males. This research aims to determine the percentage of the population who died due to HIV/AIDS based on age and gender in the NTB province in 2020. The research method used is a qualitative descriptive research method. Qualitative descriptive research is used to determine the percentage of the population who died due to HIV/AIDS based on age and gender in the NTB province in 2020. Researchers used interviews and documentation. Respondents were selected using purposive random sampling, where the researchers themselves determined who would be the informants for the study. The results of the research show that there are people who are concerned and active in dealing with AIDS, but many are not involved in AIDS prevention due to various factors. Combating AIDS requires active participation from multiple parties, including the government, the community, those who are infected, and those who are affected.
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2024 |
Analisis Efisiensi Teknis Usaha tani Tebu Di Desa Arjosari Bagian Timur (Studi Kasus Di Desa Arjosari Bagian Timur, Kecamatan Kalipare, Kabupaten Malang)
(Maria Rosari Rahayuningtyas, Maria Puri Nurani, Sari Perwita Rahmanti Ignatia)
DOI : 10.37832/bistek.v11i1.82
- Volume: 11,
Issue: 1,
Sitasi : 0 30-Jun-2024
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| Last.02-Aug-2025
Abstrak:
Sugarcane plantations played an important role in increased value-added in the economy. Sugarcane is used as a key ingredient in sugar production. High consumption has not offset the production of sugar. Production can meet consumption by performing technical efficiency of usaha tani. This study is aimed at identifying the impact of the use of sugarcane production factors and the technical efficiency of the use of sugarcane production factors. The implementation of this study is in the village of Arjosari in the east, Calypso district, unfortunate district. The study population is 35 respondents in sugarcane growers. Sample strain strain is 32 respondents. The methods used in data collection are observation, interviews, and questionnaires. Analysis used is linear regression using f-test, t-test, and technical efficiency. Results obtained in this study indicate that in a simultaneous free variable (x) has an effect on bound variables (y). Those that have partial effects are manure (x3), zec fertilizer (x4), and labor (x7). Other such variables as land area (x1), seeds (x2), fertilizer phonska (x5) and drops or molasses (x6) have no effect on sugarcane production. Technical efficiency is known for the value of constants obtained in the production function of the cobb douglass stochastic frontier. Unavailable translation service. Subscribe now to enjoy professional translation
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2024 |