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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on th...
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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Analisis Konten Budaya Dari Buku Teks Bahasa Jerman Deutsch Echt Einfach A1.1
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
Teaching German as a foreign language in Indonesia requires the integration of linguistic and cultural aspects to develop students’ intercultural competence. Textbooks play a significant role in representing culture, yet most language learning materials tend to portray culture superficially and selectively. This study aims to analyze the representation of cultural elements in the textbook Deutsch echt einfach A1.1 für Jugendliche using a qualitative descriptive approach and content analysis meth...
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Analisis Implementasi Sistem Informasi Manajemen Rumah Sakit (SIMRS) Pada Instalasi Rawat Jalan Rumah Sakit Bhayangkara Balikpapan
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Rumah Sakit Bhayangkara Balikpapan telah menerapkan SIMRS sejak 2015 dan sedang dalam proses migrasi menuju SIMRS elektronik terintegrasi. Penelitian ini bertujuan untuk menganalisis implementasi SIMRS pada instalasi rawat jalan RS Bhayangkara Balikpapan, dengan fokus pada identifikasi faktor-faktor yang memengaruhi keberhasilan atau kegagalan implementasi, termasuk kesiapan pengguna, kendala teknis, dan dampaknya terhadap mutu pelayanan. Penelitian ini menggunakan metode analisis kualitatif des...
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HUBUNGAN TINGKAT RELIGIUSITAS DENGAN TINGKAT STRESS REMAJA
Nursing Science Journal
Vol 6
, No 1
(2025)
Adolescent stress is a natural state when a person faces pressure, challenges, or changes that require adolescents to adjust. Good stress coping and religious reinforcement can help prevent the adverse effects of stress. Religiosity can act as a source of strength and support for adolescents in the face of life's pressures, helping them to cope better with stress. Objective: To analyze the relationship between religiosity level and adolescent stress level. Methods: This study used quantitative r...
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Studi Pengaruh Model Distribusi Hujan Terhadap Hidrograf Banjir di DAS Progo
Dimas Gustoro
; Muhamad Reza Robby Nugraha
; Rahma Nindya Ayu Hapsari
; Nurti Kusuma Anggraini
; Farhan Sholahudin
; Amjel Oberto Simanungkalit
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Hidrograf banjir umumnya digunakan dalam ilmu hidrologi untuk menganalisis dan menentukan besarnya debit banjir rencana. Salah satu masukan penting dalam analisis ini adalah model distribusi hujan jam-jaman, yang mengubah hujan rancangan menjadi hujan jam-jaman. Meskipun data hujan per jam hasil pengukuran dapat digunakan untuk mengembangkan model ini, metode empiris alternatif seperti Mononobe dan Alternating Block Method (ABM) dapat digunakan ketika data pengamatan tidak tersedia. Penelitian i...
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Pemodelan Banjir untuk Perencanaan Jembatan Hauling Road Pengangkutan Bauksit di Kabupaten Mempawah, Kalimantan Barat Menggunakan Kombinasi Data Terestris, DEMNAS, dan HEC-RAS 2D
Robby Nugraha, Muhamad Reza
; Andityo Nurrachman Halim
; Fahriza Anshary
; Dimas Gustoro
; Rahma Nindya Ayu Hapsari
; Nurti Kusuma Anggraini
; Farhan Sholahudin
; Alfita Ilfiyaningrum
; Amjel Oberto Simanungkalit
Jurnal Teknik Sipil
Vol 18
, No 1
(2025)
Banjir merupakan bencana hidrometeorologi yang paling sering terjadi di Indonesia, dengan frekuensi kejadian yang terus meningkat setiap tahun. Dalam perencanaan infrastruktur, khususnya bangunan air, analisis banjir penting untuk menjamin keamanan struktur. HEC-RAS 2D banyak digunakan dalam pemodelan banjir karena efisien dan mampu memodelkan sebaran genangan secara akurat. Salah satu tantangan utama adalah keterbatasan data berkualitas, seperti Digital Elevation Model (DEM). Penelitian ini ber...
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Fiscal Policy and Islamic Philanthropy: A Strategy for Social Welfare and Economic Stability
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 12
, No 1
(2025)
Islam has historically promoted the concept of social welfare, emphasizing principles of justice, concern for the weak, and fair distribution of wealth through zakat, infaq, sadaqah, and waqf. The objective of this study is to analyze the role of fiscal policy in promoting social welfare and equitable economic stability in Indonesia, emphasizing Islamic values through the optimization of zakat and wakaf. The present study employs a descriptive qualitative approach, utilizing data collection tech...
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THE EFFECT OF THE AMOUNT OF SODIUM METOXIDE CATALYST AND HEATING TIME ON THE QUALITY OF SHORTENING PRODUCTS IN THE INTERESTERIFICATION PROCESS
Syafrinal
; Riani, Pevi
; Putri, Melysa
; Futeri, Renny
; Armin, M. Ikhlas
; Gusfiyesi
; Susanti, Arisa
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
Shortening is a solid plastic fat product that is widely used as a raw material in the production of food products such as biscuits, cakes, bread, and pastries. PT X produces shortening from the interesterification reaction of Refined, Bleached and Deodorized Palm Oil. (RBDPO). In the shortening production process using the interesterification method, it will be influenced by the amount of catalyst added and the heating time. The objective of this research is to analyze the effect of the amount...
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