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Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan PT Mayora Indah Tbk di Bursa Efek Indonesia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 3
(2025)
This study aims to analyze the cash flow performance of PT Mayora Indah Tbk using four key ratios, namely CFO/CL, CFO/TD, CFO/CapEx, and CFO/NI, to assess liquidity, solvency, investment efficiency, and earnings quality during the 2021 to 2024 period. The research employs a quantitative descriptive method using secondary data from the company’s cash flow statements published by the Indonesia Stock Exchange. The analysis includes calculating each annual ratio, identifying trends, and interpreting...
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Relationship between Parental Education and Food Consumption Diversity on Adequate Energy Intake
Jurnal Kesehatan
Vol 18
, No 3
(2025)
Pendahuluan: Pendidikan orang tua dan keragaman pangan diprediksi dapat memengaruhi angka kecukupan asupan energi pada usia anak sekolah dasar. Tujuan penelitian ini untuk mengetahui hubungan pendidikan orang tua dan keragaman pangan terhadap kecukupan asupan energi. Metode: Penelitian ini menggunakan 25 sampel siswa dan siswi Sekolah Dasar Negeri WADAS 1. Pengumpulan data dilakukan dengan menggunakan kuesioner, penelitian ini merupakan penelitian kuantitatif dengan pendekatan cross-sectional. U...
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UJI MEDIA ALTERNATIF PENGGANTI PDA PADA PERBANYAKAN Trichoderma sp. SEBAGAI AGENSI HAYATI
Mediagro: journal of agricultural sciences
Vol 21
, No 3
(2025)
Keterbatasan media tumbuh bakteri dan cendawan merupakan kendala utama dalam penelitian dan pengembangan mikroba di Kabupaten Merauke khususnya pengembangan mikroba potensial untuk peningkatan produksi dan pengendalian hayati. Oleh karena itu digunakan media alternatif yang berasal dari sumber hayati lokal dengan kandungan nutrisi yang sama dan bahkan lebih tinggi serta bernilai ekonomis dibandingkan dengan media PDA. Media alternatif berasal dari bahan jagung, gembili, singkong, keladi, ubi jal...
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Effect of Biomass Feedstock Granulometry on Thermophysical Characteristics of Charcoal Briquettes via Screw Extrusion
Samsudin Anis
; Jefri Bale
; Septian Eko Cahyanto
; Ninda Kurniadi
; Fitriyana, Deni Fajar
; M. Thooriq Anwar
; Januar Parlaungan Siregar
; Natalino Fonseca Da Silva Guterres
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
The present study investigates the impact of particle size variation (10, 18, 20, and 35 mesh) on the physical and thermal properties of charcoal briquettes from coconut shells manufactured with a screw-based extruder machine. The briquette manufacturing process involves crushing, mixing, molding, and drying. Assessments were conducted to ascertain friability, compressive strength, density, calorific value, volatile matter, ash content, fixed carbon, and water content. Comparable assessments wer...
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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI R...
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Analisis Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas pada Sektor Makanan dan Minuman Indonesia (2019-2023)
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative appro...
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Effect of Natural Fiber Stacking Sequence on the Properties of Hybrid Composites for Drone Frame Applications
Janiviter Manalu
; Jefri Bale
; Khristhoper Aris Arianto Manalu
; Frans Augusthinus Asmuruf
; Fitriyana, Deni Fajar
; Nizar Alamsyah
; Januar Parlaungan Siregar
; Al Ichlas Imran
; Tezara Cionita
; Natalino Fonseca Da Silva Guterres
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
The present study highlights the effective utilization of waste fibers in structural composites for drone frame applications, offering a sustainable pathway for developing high-performance materials while simultaneously addressing the issue of textile waste pollution. This study investigates the effect of ramie and cotton fiber waste fabric stacking sequences on the physical and mechanical properties of composites for quadcopter drone frames. Waste fabric was selected as an eco-friendly material...
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Predicting Habitat Suitability of Mahseer Fish (Tor spp.) in Tropical River Systems Using MaxEnt and Google Earth Engine: A Geospatial Modeling Approach
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 3
(2025)
Rivers are vital freshwater habitats that face threats of degradation and climate change. Mahseer fish, a key species, is in decline. This study predicted Mahseer fish habitats in Central Java using the Google Earth Engine and the MaxEnt machine learning algorithm. Environmental predictors, including NDVI, elevation, slope, river order, temperature, and rainfall, were extracted from Sentinel, SRTM, MODIS, and CHIRPS data. The model identified river order as the most influential variable (73%), f...
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The Influence Of Growth Regulating Hormone Levels On In Vitro Plant Growth Of Aloe Vera (Aloe Vera Linn.)
Mediagro: journal of agricultural sciences
Vol 21
, No 2
(2025)
Aloe vera adalah tanaman sukulen abadi seperti kaktus, tahan kekeringan, dan termasuk dalam famili Liliaceae. Tujuan penelitian ini untuk mengetahui pengaruh pemberian berbagai jenis hormon dan taraf konsentrasi terhadap pertumbuhan tinggi tanaman, jumlah daun, panjang akar, jumlah akar dan berat basah akar tanaman Aloe vera. Metode penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial terdiri dari 2 faktor antara lain Faktor pertama adalah hormon tumbuh terdiri dari lima taraf yaitu...
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3D Model Autocad Of The Piston Displacer Cup For A Gamma Stirling Engine Using The API Method
Rahmat, Rahmat
; Dean Anggara Putra
; Rifo Nurlaksana Restu
; Jefri Imron
; Marhaendra Natawibawa
; Hery Sumardiyanto
; Khairil Munawar
; Thomas Junaedi
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
When producing a perfect product, design process namely 2D modeling and 3D drawing, are closely related. The purpose of this study is to design a 3D model of a gun mastering machine product as a fan drive using CAD applications. The method of this study is decision data on API production (analytical product inspection). Measurement of sterling machine degradation using CPK (deviation) received results of -0.97, -0.22, 0.86, 0.11, 0.11 between zero and what indicates this specification. On averag...
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