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PENGARUH NET WORKING CAPITAL, CASH FLOW DAN PROFITABILITAS TERHADAP CASH HOLDING DENGAN FIRMSIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Dengan Firmsize sebagai variabel moderasi, penelitian ini menguji hubungan Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Purposive Sampling dijadikan sebagai metode pengambilan sampel dan menghasilkan 90 data sampel. Berdasarkan output pengujian statistik ditemukan bahwa Net Working Capital dan Profitabilitas secara signifikan mempengaruhi Cash Holding. Namun tidak...
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PENGARUH KREATIVITAS, PENDIDIKAN KEWIRAUSAHAAN, DAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Di era globalisasi, jumlah penduduk Indonesia mengalami pertumbuhan pesat. Akibatnya, muncul tantangan baru dimana terdapat ketidakseimbangan antara jumlah lapangan pekerjaan dengan pencari kerja, yang secara tidak langsung menyebabkan meningkatnya angka pengangguran. Meskipun demikian, banyak mahasiswa yang masih ingin berkarir sebagai pekerja, akibat faktor kenyamanan. Padahal, kewirausahaan dapat menjadi solusi untuk menghindari ancaman pengangguran. Oleh sebab itu, penelitian ini bertujuan u...
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Pengaruh Green Accounting dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020–2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS ve...
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The Relationship Between Breakfast and Tea Drinking Habits with the Incidence of Anemia in Adolescent Girls in the Randublatung Health Center Working Area: Hubungan antara Kebiasaan Sarapan dan Minum Teh dengan Kejadian Anemia pada Remaja Putri di Wilayah Kerja Puskesmas Randublatung
RADIANT: Journal of Applied, Social, and Education Studies
Vol 6
, No 1
(2025)
Anemia is a condition where the hemoglobin level in red blood cells (erythrocytes) decreases, impairing the ability of red blood cells to carry oxygen throughout the body. Adolescent girls are more susceptible to anemia due to the increased iron requirements for supporting growth and the menstrual cycle. According to the World Health Organization (WHO), the prevalence of anemia among adolescent girls worldwide remains relatively high (40-80%), with anemia in Indonesia among 15-24 years old at 15...
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Expressive Speech Act In Andung-Andung Batak Toba
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 3
, No 4
(2025)
This research is a type of qualitative descriptive research entitled Expressive Speech Acts in Andung-Andung Batak Toba. This study describes the form and function of expressive speech acts in andung-andung speech. The data of this study are language units in the form of words, phrases, clauses or sentences of andung-andung in 9 YouTube channels and 7 amateur videos. The data sources of this study are YouTube channels and amateur videos. Based on the research findings, it is known that there are...
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Design and Development of a Low-Cost Soft-Robotic Actuator System for Hand Rehabilitation: The E‑Glove Prototype
Majalah Ilmiah Momentum
Vol 21
, No 1
(2025)
Stroke and traumatic brain injury often lead to hand motor impairments that limit independence and quality of life.This study presents a portable, low-cost actuator system for the E‑Glove: a soft robotic glove designed to deliver continuous passive motion (CPM) for hand rehabilitation. The actuator design was envisioned to be capable of producing sufficient torque to overcome severe stiffness (resistive force ≥8 N), user-friendly control, and portability. The actuator module consists of two Towe...
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Evaluating Compressed Sensing Matrix Techniques: A Comparative Study of PCA and Conventional Methods
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 2
(2025)
This research examines the performance of various compressed sensing matrix techniques, with a focus on Principal Component Analysis (PCA) compared to conventional methods. By applying these techniques to a range of high-dimensional datasets, we assess their effectiveness in reducing data dimensionality while preserving essential information. Our results demonstrate that PCA consistently outperforms traditional methods in terms of both accuracy and computational efficiency. These findings have s...
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Enhancing Functional Foods with Plant Extracts: A Study on Gummy Candies Containing Sungkai Leaf Extract
Nurhasanah, Siti
; Muhaimin
; Pyopyash , Sverigenia Aprilia
; Zaida
; Pangawikan, Aldilla Din Pangawikan
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 2
(2025)
Gummy candy is a popular food product, but it is generally high in calories and low in functional content. Sungkai leaves (Peronema canescens Jack) are known to contain antioxidant compounds that have the potential to be developed as functional food ingredients. To overcome the high calorie content of gummy candy, this study developed a low-calorie gummy candy formulation with the addition of encapsulated sungkai leaf extract and a low-calorie sweetener. This study aims to determine the optimal...
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REVOLUSI KESEHATAN DIGITAL MELALUI TEKNOLOGI BIG DATA DALAM APLIKASI MOBILE JKN: RAPID REVIEW
Siallagan, Amelia Dameyanti
; Diana, Haninan Salma
; Fitriya, Neng Inggri
; Nurhuda, Puspa Madya
; Oktaviany, Veny
; Luginasari, Yulia
; Sukaesih, Nunung Siti
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 16
, No 1
(2025)
Pendahuluan : Aplikasi Mobile JKN, yang diluncurkan oleh BPJS Kesehatan, adalah salah satu implementasi teknologi big data dalam sektor kesehatan, yang meningkatkan kualitas, efisiensi, dan aksesibilitas pelayanan kesehatan. Penelitian ini bertujuan untuk mengidentifikasi sistem pengelolaan data melalui dalam Aplikasi Mobile JKN sebagai implementasi teknologi big data. Metode : Desain studi dalam penelitian ini adalah rapid review dengan kriteria inklusi artikel yang diteliti dipublikasikan dari...
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Performance Evaluation of Seawater-Mixed Mortar under Carbonation Exposure for Sustainable Repair Applications
Pinta Astuti
; Adinda Dewi Puspitasari
; Ahmad Choiry Fajar
; Anisa Zulkarnain
; Adhitya Yoga Purnama
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 2
(2025)
Corrosion and carbonation pose significant risks to reinforced concrete structures, necessitating timely patch repairs, especially when using seawater-mixed mortar. This study evaluated the influence of binder type, cover thickness, corrosion protection methods, and exposure conditions on the durability of reinforced concrete. Specimens using Portland Pozzolan Cement (PPC) and Portland Composite Cement (PCC) with 3 cm and 5 cm cover depths were tested over 400 days. PCC exhibited superior corros...
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