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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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Pengaruh Financial Anxiety, Literasi keuangan dan Self-control Terhadap Pengambilan Keputusan Keuangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam...
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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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THE INFLUENCE OF FARMER ABILITY AND FARMER MOTIVATION ON INCOME OF LARGE RED CHILI FARMING BUSINESS IN CIBEUREUM VILLAGE, SUKAMANTRI DISTRICT, CIAMIS REGENCY
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
This research aims to (1) the level of ability of large red chili farmers (2) the level of motivation of large red chili farmers (3) the level of income from large red chili farming (4) Analyzing the influence of farmer ability and farmer motivation on farming income in Cibeureum Village, Sukamantri District, Regency Ciamis. Data collection in this research used a survey method carried out in Cibeureum Village, Sukamantri District, Ciamis Regency. The number of respondents in this study was 32 r...
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Le Minerale di Pasar Kompetitif: Pengaruh Kualitas dan Harga terhadap Keputusan Pembelian
Azzahra, Alviyattu
; Bayu Prih Hananto, Anang
; Nur Rachmadina, Annisa
; Aura Puteri, Athaya
; Faiz Khailullah Ishaq, Mohammad
; Kurniawan, Rendi
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
Studi ini menyelidiki bagaimana kualitas produk dan harga memengaruhi keputusan mahasiswa untuk membeli air mineral Le Minerale. Penelitian didasarkan pada meningkatnya kesadaran dan kepedulian masyarakat terhadap kesehatan; mereka mencari solusi untuk memenuhi kebutuhan air minum harian mereka dengan mempertimbangkan harga dan kualitas produk. Studi ini menggunakan metode kuantitatif; survei dilakukan terhadap 103 siswa yang dipilih secara purposive. Hasil analisis regresi menunjukkan bahwa kua...
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Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Biro Umum Pengadaan Sekretariat Jenderal Kementerian Pertanian RI
CiDEA Journal
Vol 4
, No 1
(2025)
This study focuses on determining the effect of compensation, work discipline, work environment on the work productivity of employees of Biro Umum Pengadaan in Sekretariat Jenderal of the Republic of Indonesia using quantitative approaches. The sampling technique uses simple random sampling and the number of samples obtained by 53 respondents using questionnaires. In data processing using SPSS 26.0 software data instrument tests, multiple linear regression analysis, and hypothesis tests. Based o...
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Meta-Analisis Pengaruh Model Pembelajaran Role Playing pada Proses Pembelajaran Berbicara Siswa Sekolah Dasar
Alvian Guntur Prasetya Aziz
; Riswanda Himawan
; Muhammad Afnani Alfian
; Yohanna Nirmalasari
; Triwati Rahayu
Edukasi dan Didatika
Vol 3
, No 1
(2025)
This study aims to determine the effect of role playing strategies on language learning, particularly on students' speaking skills. This study is a meta-analysis of the results obtained from 20 scientific journals. The data analysis technique in this study used a comparative method to determine the impact of the use of role-playing strategies on students' speaking skills. Furthermore, a paired sample t-test was used to see the average increase before and after classroom activities, as well as to...
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An Analysis of the Validity of BPN’s Decision in the Issuance of Land Certificates Based on the Procedural Law of State Administrative Court: A Case Study of a Land Dispute in Setia Mekar, Bekasi
Herlambang, Herlambang
; Hadi, Husni Abdul
; Gisnan, Fayyaz Aqsadia
; Mardian, Lutfi
; Fatahillah, Ikhwan Aulia
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
This paper investigates the legal analysis of the land certificate issued by the National Land Agency (BPN) of Bekasi in a land dispute case that occurred in Setia Mekar, Bekasi, and evaluates the legitimacy of such administrative decision through the lens of Indonesian State Administrative Law. The research adopts a normative legal approach, utilizing statutory analysis and case study methodology. Data collection is based on a comprehensive review of legal literature and official documents, wit...
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Training on the Use of Educational Tools with Picture Cards (Flash Cards) in Mathematics Learning for Madrasah Ibtidaiyah Students
Rahim, Rani
; Nasution, Asrindah
; Siregar, Rizka Fahruza
; Ramadhani, Rini
; Riani, Nova
; Marito, Winanda
Educate: Journal of Community Service in Education
Vol 5
, No 1
(2025)
Educational tools are very important to be implemented in the learning process. This is because educational tools can increase students' learning motivation so that learning is more meaningful, innovative and creative. However, the reality in the field is that when the learning process is in the classroom, teachers do not use learning media such as educational tools. This results in low student interest in learning mathematics, which also makes students' mathematical abilities low. Therefore, th...
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Pengembangan Media Pembelajaran Pop Up Book Materi Kearifan Lokal Budaya Nusantara
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 2
(2025)
This research aims to develop a pop-up book-based learning media to introduce local wisdom of Indonesian culture to the younger generation. Local wisdom, as an inheritance of knowledge and values from our ancestors, is a national identity that is increasingly poorly understood by the current generation. Therefore, an interesting, creative, and interactive learning media innovation is needed. Pop-up books were chosen because of their ability to present material visually, lively, and allow student...
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