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Pengaruh TATO, DER, CR, dan NPM Terhadap Perubahan Laba Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bei Tahun 2020 - 2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques us...
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Modeling the Influence of Work Environment, Discipline, and Motivation on the Performance of Vocational School Teachers in Indonesia
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 3
(2025)
This study aims to examine the effect of work environment, work discipline, and work motivation on the performance of vocational school teachers in the Office Management and Business Services program in the Special Region of Yogyakarta, Indonesia. A quantitative, explanatory research design was employed to analyze the causal relationships among variables. The research involved 100 vocational teachers selected through simple random sampling from both public and private schools. Data were collecte...
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Recent Advances in Catalytic Systems for the Sustainable Synthesis of Ethyl Levulinate from Biomass
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 3
(2025)
The esterification of levulinic acid to ethyl levulinate presents challenges in catalyst efficiency, reusability, and environmentally friendly process design, restricting commercial scalability. This study examines recent studies on diverse catalysts, including Deep Eutectic Solvents (DES), homogeneous and heterogeneous systems, and their effects on yield. DES is positioned as a more sustainable option, with yields as high as 99.8%, quicker reaction times, and a lower environmental effect. Wh...
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Perbedaan Return Saham Sebelum dan Sesudah Stock Split Pada Perusahaan Indeks LQ-45 di BEI Periode 2019-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock ret...
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The Potential of Implementing Website-Based Learning Media for ESD-Oriented Energy Sources in Physics Learning
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 3
(2025)
This study aims to analyze the potential of implementing ESD (Education for Sustainable Development) oriented website-based learning in Physics learning. This research is a qualitative descriptive study. Questionnaires, observation, and documentation methods were chosen as data collection techniques. The results of data collection were analyzed using data triangulation. The survey results showed that 86% of teacher respondents were in the proficient or very proficient category, which indicates a...
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Review Artikel: Potensi Talas sebagai Obat Luka
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 1
(2025)
Latar belakang: Luka insisi merupakan luka goresan pada kulit yang disebabkan oleh benda tajam. Umum terjadinya luka insisi pada masyarakat dan minimnya pemanfaatan tanaman obat menjadi fokus utama dalam review ini. Umbi secara empiris telah digunakan masyarakat sebagai pembalut luka dan secara ilmiah mengandung saponin, tanin, dan flavonoid untuk meningkatkan reepitalisasi luka insisi. Tujuan: bukti ilmiah tentang penggunaan ekstrak umbi talas dalam meningkatkan reepitelisasi luka insisi, jumla...
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Analysis of the Factors Analisis Faktor-faktor yang Memengaruhi Keuntungan Usahatani Tembakau di Kabupaten Bojonegoro: Analysis of the Factors That Affect Profits Tobacco Farming in Bojonegoro Regency
Mediagro: journal of agricultural sciences
Vol 21
, No 2
(2025)
Tembakau merupakan tanaman perkebunan satu musim dengan nilai ekonomi yang tinggi dan berpotensi untuk dikembangkan. Tembakau dapat menggerakkan perekonomian di tingkat lokal dan nasional, selain itu tembakau juga termasuk komoditas yang dijadikan sumber penghidupan serta memberikan kesejahteraan petani tembakau. Kabupaten Bojonegoro memiliki potensi besar akan luas lahan tanam dan produksi tembakau. Keberhasilan petani tembakau dipengaruhi oleh keuntungan yang mereka peroleh dari usa...
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Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable co...
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Klasifikasi Potensi Anak SD Berdasarkan Hobi Menggunakan Metode Naive Bayes Dengan Teknik Undersampling
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
Setiap anak memiliki potensi yang berbeda-beda, sehingga pentinya pendidikan dan orang tua untuk mengenali potensi anak sejak dini. Penelitian ini bertujuan untuk mengklasifikasi potensi anak sekolah dasar berdasarkan hobi mereka menggunakan metode Naive bayes dan teknik random undersampling dalam mengatasi ketidak seimbangan data. Pengujian dilakukan dengan menggunakan metode Naive bayes pada data yang telah di seimbangkan menghasilkan evaluasi berupa confusion matrix yang menunjukkan akurasi,...
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Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signa...
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