Pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan, dan Volatilitas Penjualan Terhadap Persistensi Laba
(Melin Fitryani, Dirvi Surya Abbas, Imam Hidayat, Kimsen)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i4.114
- Volume: 1,
Issue: 4,
Sitasi : 0 15-Nov-2022
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| Last.19-Aug-2025
Abstrak:
Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.
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2022 |
Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021)
(Lutvia Istiqomah, Dirvi Surya Abbas, Imam Hidayat, Sigit Budi Santoso)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i4.113
- Volume: 1,
Issue: 4,
Sitasi : 0 15-Nov-2022
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Abstrak:
very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling.
The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.
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2022 |
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang
(Aldi Al Adiat, Hesty Ervianni Zulaecha, Imam Hidayat, Djenny Sasmita)
DOI : 10.55606/jupiman.v1i4.660
- Volume: 1,
Issue: 4,
Sitasi : 0 14-Nov-2022
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Abstrak:
This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.
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2022 |
Penelitian Efektivitas Penggunaan Media Puzzle Penanda Dalam Meningkatkan Pengetahuan Keselamatan Lalu Lintas Pada Siswa Sekolah Dasar Di Kabupaten Batang
(Dyah Pangestu Suhartati, Tri Susila Hidayati, Suprapto Hadi, Dessi Rosdiana)
DOI : 10.51903/juritek.v2i3.2154
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Nov-2022
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Penelitian ini didasari oleh pentingnya peningkatan keselamatan jalan raya sejak usia dini. Tujuan penelitian ini adalah untuk meningkatkan pemahaman etika berlalu lintas khususnya dalam konteks marka jalan pada siswa kelas 6 SD Negeri Tegalsari 5 Kabupaten Batang. Metode penelitian yang digunakan adalah metode pengembangan atau dikenal dengan Research and Development (R&D) yang menerapkan model pengembangan ADDIE. Media puzzle digunakan sebagai alat sosialisasi. Sampel penelitian ini berjumlah 50 siswa kelas 6 SD. Pengumpulan data dilakukan dengan metode Single-Group Pretest-Posttest Design, dan analisis data dilakukan dengan menggunakan IBM SPSS Statistics, meliputi pengujian normalitas dan validasi. Hasil uji T berpasangan menunjukkan output sig = 0,000 < 0,005 sehingga hipotesis nol (Ho) ditolak. Hal ini menunjukkan bahwa terdapat perbedaan yang signifikan pemahaman dan nilai tambah sebelum dan sesudah menggunakan jejaring sosial. Sebelum sosialisasi dengan materi kuis penandaan, tingkat pengetahuan siswa SD Negeri Tegalsari 5 Batang terhadap marka jalan adalah 41,2 dan setelah sosialisasi meningkat menjadi 80,8. Efektivitas media ini juga diukur dengan nilai N-Gain sebesar 67% yang merupakan media sosial yang cukup efektif.
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2022 |
Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Desa di Desa Maregam Kecamatan Tidore Selatan Kota Tidore Kepulauan Pada Masa Pandemi Covid-19
(Rahmat Hidayat, E. Hartaty Hadady, Abdul Rahman Jannang)
DOI : 10.55606/cemerlang.v2i4.475
- Volume: 2,
Issue: 4,
Sitasi : 0 01-Nov-2022
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This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.
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2022 |
PENGARUH MEDIA SOSIAL DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN PRODUK SOPHIE MARTIN DI KOTA KLATEN
(Verayani Rahma Nur Damasita, Erwan Nurhidayat)
DOI : 10.51903/dinamika.v2i2.206
- Volume: 2,
Issue: 2,
Sitasi : 0 30-Oct-2022
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The rapid development of technology has attracted the attention of researchers to conduct research, especially on the impact of social media and changes in people's lifestyles on purchasing decisions for Sophie Martin products in Klaten City. This study aims to examine the empirical model: The influence of social media and lifestyle on purchasing decisions for Sophie Martin products in the city of Klaten. The research is a survey research, the data collected is secondary data and primary data by taking the people in the city of Klaten as the object of research. Data collection is in the form of a list of questions (questionnaires) both open and closed questions. In this study, it will be known how much influence social media has on purchasing decisions for Sophie Martin products. The results of the study using the IBM SPSS version 28.0 program stated that social media has a very strong influence on purchasing decisions for Sophie Martin products in the city of Klaten as evidenced by the number of consumers who buy and know Sophie Martin products through social media as much as 67.2% which can be seen from the results. research correlation test with a strong degree of correlation between social media and purchasing decisions. While the regression analysis states that lifestyle has no influence on purchasing decisions for Sophie Martin products. While the correlation analysis states that lifestyle affects 59% with the category of moderate degree of correlation.
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2022 |
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING
(Ratnaningrum Ratnaningrum, Fitri Haryanti, Erwan Nurhidayat)
DOI : 10.51903/dinamika.v1i1.227
- Volume: 2,
Issue: 2,
Sitasi : 0 30-Oct-2022
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| Last.23-Jul-2025
Abstrak:
Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan transformasional, lingkungan kerja, dan kepuasan kerja terhadap kinerja karyawan serta pengaruh faktor-faktor tersebut terhadap kepuasan kerja. Kepuasan kerja juga akan diperiksa sebagai variabel tambahan. Bagian persiapan PT. Prima Sejati Sejahtera Boyolali yang mempekerjakan 239 orang menjadi latar penelitian ini. Ada 150 responden di antara sampel yang dikumpulkan. Analisis jalur adalah pendekatan analitis yang digunakan dalam penelitian ini. Temuan mengungkapkan dampak positif antara dan gaya kepemimpinan transformasional, lingkungan kerja, kepuasan kerja terhadap kinerja karyawan. Hubungan ini keduanya positif untuk kinerja karyawan. Sebagai faktor intervening, kepuasan kerja tidak efektif.
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2022 |
PENERAPAN ALGORITMA FORWARD CHAINING PADA APLIKASI SISTEM PAKAR DIAGNOSA AWAL PENYAKIT DIABETES MELLITUS
(Taufik Hidayat, Rahmi Darnis)
DOI : 10.47775/ictech.v17i2.258
- Volume: 17,
Issue: 2,
Sitasi : 0 30-Oct-2022
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| Last.18-Jul-2025
Abstrak:
Diabetes mellitus atau yang sering di sebut diabetes ataupun yang kita kenal dengan kencing manis merupakan sebuah penyakit yang paling banyak diderita oleh masyarakat pada zaman sekarang ini dan penyakit ini depat menyebabkan komplikasi kepada penyakit kronis lainnya, yang artinya apabila penyakit ini terus dibiarkan karna kurangnya pengetahuan dalam cara mencegah atau mengobati penyakit ini tentunya akan menyebabkan munculnya penyakit kronis lainnya. Data yang di dapatkan dari Internatonal Diabetes Federatiaon (IDF), Kawasan terbanyak yang menderita diabetes melitus adalah Asia pasifik, dengan jumlah kasus (8.5%) atau sebanyak 138 juta kasus. Pada tahun 2035 jumlah kasus Diabetes akan meningkat menjadi 205 juta kasus di rentang usia 40-59 tahun menurut IDF dan di kawasan Asia Tenggara Indonesia berada di posisi kedua teratas dengan jumlah kasus diabetes melitus sebanyak 9,116.03 kasus, dengan adanya peningkatan jumlah pasien yang sangat signifikan ini maka perlu di bangun sebuah sistem pakar yang dapat mengidentifikasi penyakit diabetes mellitus. Pada penelitian ini Metode/algoritma yang di gunakan adalah algoritma Forward Chaining karna Algoritma Forward Chaining merupakan alogoritma yang melakukan proses pencarian dari masalah atau fakta, setelah fakta tersebut di dapatkan maka menghasilkan kesimpulan dan diperoleh solusi dari permasalahan, Tujuann pembuatan aplikasi ini diharapkan mampu mendiagnosa penyakit Diabetes Mellitus seperti seorang dokter spesialis yang mendiagnosa pasiennya dengan memberikan pertannyaan, dan setiap pertannyaan akan dijadikan panduan untuk menentukan penyakit yang diderita oleh pasien. Setelah didiagnosa dengan mengajikan beberapa pertanyaan maka akan didapatkan Hasil dan ditarik sebuah kesimpulan dari diagnosa penyakit lalu akan di berikan solusi dan obat yang dapat membantu pasien dalam penyembuhan penyakitnya.
Kata kunci: Diabetes Melitus, Algoritma Forward Chaining, Sistem Pakar.
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2022 |
THE RELATIONSHIP OF ENVIRONMENTAL FACTORS AND THE EXISTENCE OF LARGER WITH THE EVENT OF Dengue Hemorrhagic Fever (DHF) IN PASURUAN REGENCY
(Fajrina Hidayati, Fitria Eka Putri, Hubaybah, Andree Aulia Rahmat, Yudhastuti, Chatarina)
DOI : 10.55606/ijhs.v2i3.510
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Oct-2022
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Abstrak:
Dengue Hemorrhagic Fever (DHF) is an acute viral-febrile disease, often characterized by headache, bone or joint pain and muscle, and rash as a symptom. In Indonesia in 2011 there were 65,432 cases with 595 deaths. East Java Province has determined outbreaks of DHF since 2015 in 37 districts / cities, with a total of 3,136 cases of dengue fever and 52 deaths. Pasuruan Regency is one of Kabupeten in East Java with the highest death rate from DHF compared to other regencies or cities, which is 28 people in 2020. There are many factors that can affect, pray the only environment and vector. The purpose of this research is to see the relationship of environmental factors and vector with the incidence of DBD in Pasuruan Regency. This research is an observational research with case control design. The sample in this research were 76 respondents consisting of 38 case groups and 38 control groups representing from 3 sub-districts in Pasuruan Regency (Gempol, Beji and Kraton Sub-district). Data analysis with Chi-Square test. The results showed that there was a relationship between water pH in house (p = 0.005, OR = 5,343), indoor air temperature (p = 0.046, OR = 3,221), air humidity in house (p = 0.049, OR = 3,923) and presence of larvae (p = 0.037, OR = 3.032) with the incidence of DHF in Pasuruan Regency. The most influential factor in increasing the risk of DHF incidence in Pasuruan Regency is the pH of water, the temperature inside the house and the presence of larvae around the house. It needs cross-sector cooperation to pay attention to the condition of environmental sanitation so it will not be a good place for Ae mosquito development. aegypti. Providing counseling to people who focus on the source of the problem, and the community in order to prevent the occurrence of transmission of DHF by breaking the chain of transmission.
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2022 |
Determinants of Household Waste Management in Alam Barajo District, Jambi City
(Fitria Eka Putri, Muhammad Agung Perdana, Hubaybah, Fajrina Hidayati, Adelina Fitri, Puspita Sari)
DOI : 10.55606/ijhs.v2i3.504
- Volume: 2,
Issue: 3,
Sitasi : 0 08-Oct-2022
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| Last.19-Aug-2025
Abstrak:
Waste that cannot be recycled and processed properly will be very dangerous for human health and the environment. Based on data from the Environmental Service of Jambi City, garbage in Jambi City reached a total of 465,693,805 kg/day, and the largest waste generation data was in Alam Barajo District where the waste generated was 75,409,004 kg/day. This research is an observational study that uses a quantitative approach with a cross sectional method. The population of Alam Barajo sub-district is 30,786 families. The sampling technique is a disproportionate stratified random sampling technique. Bivariate analysis using thetest Chi-Square, the relationship between the independent variable and the dependent variable, namely knowledge (p = 0.000), attitude (p = 0.122), support from community leaders (p = 0.607), support from health workers (p = 0.227) with waste management household. There is a relationship between knowledge and household waste management in Alam Barajo sub-district and there is no relationship between attitudes, support from community leaders, support from health workers and household waste management.
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2022 |