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Menampilkan 81–90 dari 374 artikel
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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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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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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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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Analisis Implementasi Etika Bisnis Terhadap Kinerja Perusahaan PT Goto Gojek Tokopedia Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in uphold...
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Implementasi Youtube Studio Dalam Meningkatkan Kreativitas Digital Bagi Pelajar
Hadinata, Graccio Piri
; Ratulangi, Monica
; Teurpun, Jose Aantonio
; Tengko, Rahel Adisti
; Karunia, Ananda
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 2
(2025)
Peran Pelajar tidak hanya sebagai konsumen konten pada era digitalisasi saat ini, namun mereka juga mulai aktif sebagai kreator, khususnya melalui platform YouTube. Dalam mendukung aktivitas ini,YouTube menyediakan sebuah media manajemen bernamaYouTube Studio. tujuan dari artikel ini adalah untuk memberikan panduan praktis bagi pelajar mengenai bagaimana menggunakan YouTube Studio, dimulai dari proses upload video, pengeditan dasar, dan cara memantau statistik performa konten. Ddengan adanya art...
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Membumikan KUHP Nasional: Memahami The Living Law dalam Kehidupan Masyarakat Desa Kiyangkongrejo, Kecamatan Kutoarjo, Kabupaten Purworejo
Jurnal Suara Pengabdian 45
Vol 4
, No 2
(2025)
Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman yang komprehensif mengenai konsep the living law dalam KUHP Nasional kepada masyarakat Desa Kiyangkongrejo, Kecamatan Kutoarjo, Kabupaten Purworejo. Melalui pendekatan sosialisasi dan dialog interaktif, kegiatan ini mengupayakan untuk menciptakan kesadaran hukum masyarakat yang tidak hanya memahami aturan-aturan formal dalam KUHP sebagai hukum yang harus dipatuhi, tetapi juga menyadari adanya pengakuan terhadap nilai-...
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Optimalisasi Kinerja Layanan Publik dalam Meningkatkan Kualitas Pelayanan: Studi pada Pelayanan Via Online (Plavon) Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidoarjo
Bayu Purnomo
; Auditya Desvananda Putra Purwanto
; Intan Nuraini Rianto
; Intan Nuraini Rianto
; Magda Faradiba Maulidia Agung
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This research was used to analyze the performance of public services, especially on the Plavon platform that’s provided by employees at the Sidoarjo Regency of Population and Civil Registration Service. The theory that researchers use takes from Robbins in (Aziz, 2022) which contains five indicators of Work Quality, Quantity, Timeliness, Effectiveness, and Independence. The type of researchers used for this research is descriptive qualitative methods with sources and types pf research data divid...
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Workshop Polimer Terapan: Pembuatan Cat Berbasis Air pada Siswa Program Keahlian Teknik Kimia Industri (TKI) SMK Negeri 3 Kendal
Palawa: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2025)
Abstrak. Pengabdian kepada masyarakat bersama mitra para siswa Program Keahlian Teknik Kimia Industri (TKI) SMK Negeri 3 Kendal terlaksana pada tanggal 28 Oktober 2024. Pemilihan mitra didasarkan pada: (1) keahlian dari tim pengabdi di bidang Teknik Kimia khususnya bidang polimer; (2) keahlian tim pengabdi sesuai dengan tantangan yang sedang dihadapi mitra; (3) jarak lokasi tim pengabdi dan mitra yang relatif dekat membuat koordinasi sebelum, pada saat, dan pasca kegiatan menjadi lebih efisien....
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Effectiveness Of Rhythmic Gymnastics For The Development Of Gross Motor In Preschool Age Children
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: Gross motor skills are complex motor skills involving the large muscles of the arms, leg muscles, and most require coordination of all four limbs in children. Optimization is needed for gross motor development, one of which is by providing external stimulus, namely rhythmic gymnastics. Rhythmic gymnastics is a physical activity carried out with rhythmic accompaniment with complex movements and involving all body parts. The aim of this research is to determine the effectiveness of r...
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