Profit Management and Financial Performance : Analysis of the Influence on Company Value
(Calista Muliawati Putri, Aminatuzzuhro Aminatuzzuhro)
DOI : 10.70062/harmonieconomics.v2i1.87
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.06-Aug-2025
Abstrak:
This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.
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2025 |
Perbandingan Tingkat Literasi Siswa SMAN 32 Jakarta Pra dan Pasca Pandemi
(Alya Seiyra, Alysha Rawnie Aulia, Ghifary Adhyaksa, Muhammad Gianflo Deyang F.B, Najwa Liviya Novalina, Neha Najla Aura Nisri, Wikasita Laras Purudita, Rahmi Yulia Ningsih, Oki Hermawati)
DOI : 10.62383/dilan.v2i1.1168
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.27-Jul-2025
Abstrak:
This study aims to explore the impact of the Covid-19 pandemic on the literacy levels of Indonesian students, with a focus on changes in reading habits and the application of literacy in daily life. The methodology used in this research is a descriptive approach combining both quantitative and qualitative methods. Data were collected through questionnaires and interviews, which were analyzed to measure students' literacy interest levels and to understand their views on literacy. The results show that the pandemic has led to a significant decline in students' reading habits, caused by factors such as online learning, digital fatigue, limited access to reading materials, and increased use of social media. To address this, it is recommended to provide broader access to reading materials and create an environment that supports literacy, both at school and at home.
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2025 |
Identifikasi Interaksi Obat pada Resep dengan Diagnosa Gangguan Sistem Endokrin Periode Bulan Juli 2024 di Rumah Sakit X Kota Bandung
(Salma Tri Octaviany, Tina Rostinawati)
DOI : 10.61132/obat.v3i1.1026
- Volume: 3,
Issue: 1,
Sitasi : 0 16-Jan-2025
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| Last.08-Aug-2025
Abstrak:
Drug interactions can occur when drugs are administered simultaneously with other drugs, both pharmacologically and clinically. This study aims to identify drug interactions that occur in prescriptions with patients experiencing endocrine system disorders for the period July 2024 at Hospital X, Bandung City. Endocrine disorders, involving hormonal dysfunction such as that of the thyroid, adrenals, or pancreas, can affect the pharmacokinetics and pharmacodynamics of drugs, thereby increasing the risk of interactions. This research method involved randomly collecting two prescriptions per day, with a total of 60 recipes analyzed. The results of the assessment showed that there were 15 potential drug interactions with a percentage of 25%, consisting of one minor interaction (6.67%), 15 moderate interactions (93.33%), and no major interactions were found.
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2025 |
OPTIMALISASI KETERAMPILAN BERBAHASA INDONESIA DENGAN PROJECT-BASED LEARNING DI UPT SDN KADINGDING
(Niky Desta Amini, Andini Suci Anggraeni, Desty Endrawati Subroto)
DOI : 10.69714/0ay5h939
- Volume: 2,
Issue: 1,
Sitasi : 0 15-Jan-2025
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| Last.30-Jul-2025
Abstrak:
This research aims to explore how implementing a project-based learning model can improve students' Indonesian language skills. With a more active and collaborative approach, it is hoped that students will not only master technical language skills, but can also apply them in a wider social and cultural context. This research aims to explore how implementing a project-based learning model can improve students' Indonesian language skills. With a more active and collaborative approach, it is hoped that students will not only master technical language skills, but can also apply them in a wider social and cultural context..This learning approach emphasizes students' active participation in designing, implementing, and presenting projects as a way to develop their knowledge and skills. The method used in this research is classroom action research (PTK) which is carried out in two cycles, each of which includes planning, implementation, and evaluation. The subjects in this research were fifth grade students at UPT SDN KADINGDING school year 2024/2025. The research results showed that the application of the project-based learning model was successful in improving students' Indonesian language skills, including speaking, writing, listening and reading skills. Students also show significant increases in motivation, creativity, and communication skills through the projects they undertake. Thus, the project-based learning model can be an effective choice for improving students' Indonesian language skills.
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2025 |
Pertanggungjawaban Perbuatan Melawan Hukum Bagi Pejabat Daerah Yang Menerima Gratifikasi Pada Pelayanan Publik
(Heny Kusumawati, Ahmad Heru Romadhon)
DOI : 10.62504/jimr1176
- Volume: 3,
Issue: 1,
Sitasi : 0 15-Jan-2025
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| Last.31-Jul-2025
Abstrak:
Fakta menunjukan setiap tempat pasti ada perbuatan melawan hukum. Khususnya para pejabat daerah yang melanggar asas transparasi dan akuntabilitas. Serta melanggar etika dan hukum, berpotensi merugikan masyarakat dan menciptakan ketidakpercayaan masyarakat terhadap instunsi pemerintah. Penegakan hukum harus tegas menangani tindak gratifikasi. Perbuatan melawan hukumnya yaitu gratifikasi masalah yang sering terjadi berupa memberikan hadiah untuk niat yang tidak baik. Penerima gratifikasi dapat dikenai sanksi pidana berdasarkan UU Tipikor serta menuntut pengembalian kerugian yang dialami negara. Pertanggungjawaban hukum bagi pejabat daerah yang menerima gratifikasi dalam pelayanan publik sanagt penting. Penelitian ini bertujuan untuk mengidentifikasi pertanggungjawaban pejabat daerah yang terlibat gratifikasi serta peran penegak hukum dalam meminimalisir adanya gratifikasi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (Actual Approve). Hasil penelitian menunjukkan gratifikasi sudah dianggap sebagai bentuk suap. Lemahnya pengawasan secara internal juga menjadi faktor utama gratifikasi terjadi. Pelanggaran seperti ini mengakibatkan prinsip good governance menjadi tercoreng. Dapat ditarik menjadi kesimpulan bahwa peraturan yang sudah ada terkait gratifikasi masih terdapat kelemahan atau celah yang dimanfaatkan pelaku. Reformasi hukum dan peningkatan kesadaran menjadi kunci untuk mencipatakan penegakan hukum yang lebih adil dan efektif. Dalam penelitian ini untuk mengatasi gratifikasi dalam pelayanan publik dengan memperkuat sitem pengawasan di setiap instansi pemerintah serta meningkatkan pelatihan bagi pejabat daerah mengenai hukum antikorupsi.
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2025 |
Analisis Konfiksasi Bahasa Madura dalam Karya Sastra Cerpen pada Siswa SMP Muhammadiyah 1 Jember
(Sila Rahmatina, Anindya Oktaviona Ervinawati, Adilah Puja Rahmawati, Hasan Suaedi)
DOI : 10.61132/semantik.v3i1.1411
- Volume: 3,
Issue: 1,
Sitasi : 0 15-Jan-2025
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| Last.06-Aug-2025
Abstrak:
Language is a communication system used by a group of people to convey thoughts, feelings, and information. Language can be in the form of speech, writing, or sign, and has a structure consisting of vocabulary, grammar, and phonology. Each language has unique characteristics that reflect the culture and history of the user community. The means of communication used by humans to interact, which consists of a system of symbols and sounds that are arbitrary and meaningful. The purpose of this research is to analyze the confixation process in the Madura language contained in the short story "Tèra' È Konco'na Alas" by Miftahur, a student of SMP Muhammadiyah 1 Jember. Language as an important means of communication for social interaction, has various aspects that need to be researched, including morphology. In this context, the suffix affixation becomes the main focus, where this process involves the addition of suffixes at the beginning and end of the base word, which is a combination of prefixes and suffixes. The use of suffixes in the Madura language is an important aspect that reflects the richness of language morphology. Research results show that suffixes in the Madura language have significant variations, such as suffixes that function to form verbs, nouns, and adjectives. This research uses a qualitative descriptive approach, which emphasizes more on the presentation of meaning, description, and explanation of data in relevant contexts. In the use of suffix in making short stories in Madura language.
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2025 |
Integration of Mathematical and English Skills in Learning in the Era of Society 5.0: Challenges and Opportunities for Generation Alpha
(Hardika Saputra, Yayuk Primawati, Anita Puspa Meilina)
DOI : 10.62951/ijmse.v2i1.102
- Volume: 2,
Issue: 1,
Sitasi : 0 15-Jan-2025
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| Last.13-Aug-2025
Abstrak:
This study explores the integration of mathematical and English language skills in the education of Generation Alpha, particularly in the context of Society 5.0. Using a Systematic Literature Review (SLR), the research analyzes existing literature to examine the role of these skills in shaping the future educational landscape. The findings suggest that both mathematical and English language skills are crucial for preparing students for the challenges of a technology-driven society. However, challenges such as gaps in educational resources and the digital divide persist. Opportunities arise from leveraging technology to enhance both subjects simultaneously, and project-based learning methods have shown promise. Furthermore, these skills are increasingly vital in the context of Society 5.0, where digital transformation, artificial intelligence, and technological advancement are central. This paper concludes by emphasizing the importance of integrating mathematical and English language skills to ensure that Generation Alpha is adequately prepared for future societal needs.
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2025 |
Pengaruh Servant Leadership terhadap Organizational Citizenship Behavior (OCB) melalui Komitmen Organisasi pada Sekretariat Daerah Kabupaten Tanjung Jabung Barat
(Lucy Rachelda Septian, Shofia Amin, Besse Wediawati)
DOI : 10.58192/profit.v4i1.2931
- Volume: 4,
Issue: 1,
Sitasi : 0 14-Jan-2025
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| Last.22-Jul-2025
Abstrak:
The aim of this research is to have an overview of servant leadership, organizational commitment and Organizational Citizenship Behavior (OCB) at the Regional Secretariat of West Tanjung Jabung Regency and to analyze the influence of servant leadership on Organizational Citizenship Behavior (OCB) mediated by organizational commitment at the Regional Secretariat of West Tanjung Jabung Regency. The analysis tool used is PLS. The research results show that the leadership in this agency shows good leadership attitudes. Organizational commitment at the Regional Secretariat of West Tanjung Jabung Regency, it can be seen that the level of employee commitment to the organization as a whole is relatively high. Meanwhile, Organizational Citizenship Behavior (OCB) at the Regional Secretariat of West Tanjung Jabung Regency, overall it can be concluded that the OCB of employees in this agency is in the Fairly High category. Servant leadership has a positive and significant effect on organizational commitment. Servant leadership has a positive and significant effect on Organizational Citizenship Behavior. Organizational commitment has a positive and significant effect on Organizational Citizenship Behavior. Servant leadership has a positive and significant effect on Organizational Citizenship Behavior through the organizational commitment of employees at the Regional Secretariat of West Tanjung Jabung Regency.
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2025 |
Pengaruh Kompetensi dan Pelatihan Kerja terhadap Kinerja Pegawai Negeri Sipil pada Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) Kabupaten Bungo
(Desmalia Desmalia, Darham Wahid, Herawati Herawati)
DOI : 10.61132/lokawati.v3i2.1559
- Volume: 3,
Issue: 2,
Sitasi : 0 14-Jan-2025
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| Last.06-Aug-2025
Abstrak:
This study aims to analyze the impact of understanding the influence of Competence and Job Training on the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. A sample of 44 respondents was selected using the Random Sampling technique. Based on the data processing results using the SPSS Application, it was found that competence has a significantly positive effect on the performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Job Training affects the Performance of Civil Servants at the Public Works and Spatial Planning Office of Bungo Regency. Meanwhile, Competence (X1) and Job Training (X2) have a significant positive impact together (simultaneously) on the Performance (Y) of Civil Servants at the Public.
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2025 |
Studi Kasus pada Ibu Hamil Mual Muntah Trimester Pertama dengan Pemberian Seduhan Teh Daun Mint dan Madu di Puskesmas Rowosari
(Renny Cantika Mithawati, Rahayu Utmaningsih, Tia Nurhanifah, Fajar Nuari Erwianisya)
DOI : 10.61132/protein.v3i1.1023
- Volume: 3,
Issue: 1,
Sitasi : 0 14-Jan-2025
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| Last.08-Aug-2025
Abstrak:
Emesis gravidarum is a common condition experienced by pregnant women in the first trimester, which can interfere with health and quality of life. This study aims to evaluate the effectiveness of mint tea and honey in reducing symptoms of nausea and vomiting in pregnant women. This study used a case study design with the subject of a 20-year-old pregnant woman, G1P0A0, who was 9 weeks pregnant and experiencing emesis gravidarum. The intervention was carried out by giving 150 ml of mint tea and honey, once in the morning after meals, for three consecutive days. The study was conducted at Rowosari Health Center on November 19-22, 2024. Measurements were made using the PUQE observation sheet to assess the frequency and intensity of nausea and vomiting before and after the intervention. The results showed a significant decrease in the frequency of nausea and vomiting, from 4 times at the initial visit to 1 time at the third visit. The PUQE score also showed improvement from moderate to mild category. The administration of mint tea and honey proved effective in reducing symptoms of emesis gravidarum in first trimester pregnant women. This non-pharmacological method can be used to reduce nausea and vomiting in pregnant women.
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2025 |