Journal of IAIN Sultan Amai Gorontalo
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Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress
Get PDFThe purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study\u27s population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study\u27s population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study\u27s findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.Kesulitan keuangan atau financial distress sebagaimana diketahui terjadi ketika suatu perusahaan mengalami penurunan kondisi keuangan yang cukup signifikan. Laporan keuangan yang memberikan informasi mengenai kinerja dan posisi keuangan perusahaan mengungkapkan kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana kepemilikan institusional, leverage, dan likuiditas mempengaruhi financial distress. Perhitungan Earnings Per Share (EPS) digunakan untuk mengukur financial distress pada penelitian ini. Populasi penelitian ini terdiri dari perusahaan-perusahaan sektor properti dan real estate yang terdaftar di BEI pada tahun 2020 hingga 2022. Metode yang digunakan adalah kuantitatif dengan menggunakan data sekunder sebagai sumber informasi. Kepemilikan institusional, leverage, dan likuiditas sebagai variabel independen, sedangkan financial distress sebagai variabel dependen. Penelitian ini melibatkan 78 perusahaan dalam populasinya. Dengan menggunakan teknik purposive sampling, sampel dipilih sebanyak 24 perusahaan dan menghasilkan data observasi sebanyak 72 perusahaan selama periode 2020-2022. Solusi Produk dan Layanan Statistik (SPSS) versi 26 digunakan untuk analisis. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif signifikan terhadap financial distress, sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap financial distress
English
No full textThe aim of Good Corporate Governance is to reduce agency costs arising from abuse of authority or supervision costs to prevent problems from occurring. The aim of this research is to increase share value and company image in the long term, protect the rights and interests of shareholders and increase work efficiency and effectiveness. company management board. The Good Corporate Governance indicators in this research include institutional ownership, managerial ownership, number of board of commissioners, and proportion of independent board of commissioners. The research method was carried out using a purposive sampling method, where the inclusion criteria included companies in the food and beverage sub-sector that were listed sequentially as issuers on the Indonesia Stock Exchange during the 2020-2023 period. Earnings management measurement is carried out using the conditional revenue model. The research used Eviews 12 software and was processed using Eviews 12 software using the logistic regression test. The logistic regression model in this study is as follows: Pln1-P=b0+b1x1+b2x2+b3x3+b4x4+e and results Research McFadden R-Squared value from the estimation results is 0.213458. This means that the independent variables in the model, namely managerial ownership, institutional ownership, board of commissioners and independent board of commissioners are only able to explain changes in the probability of earnings management by 21.34% and the remaining 78.66% is explained by other variables outside the model, indicating that only managerial ownership has an influence. on earnings management practices in companies in the food and beverage sub-sector. The implication of this research is that management can use the managerial ownership function to reduce misalignment of interests between management and owners or shareholders, thereby reducing the level of earnings management practice
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone
Get PDFGorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects
Pengaruh Harga Bahan Baku, Harga Jual dan Produksi Terhadap Hasil Penjualan Nasi Bakar Sultan (Studi Kasus UMKM Sambel K\u27Diyah): (Studi Kasus UMKM Sambel K’Diyah)
No full textThis research aims to analyze the influence of raw material prices, selling prices and production on the sales results of Sultan\u27s roasted rice at Sambel K\u27Diyah MSMSe. This research was carried out by conducting field observations using a questionnaire as a research instrument with the aim of finding out sales results in the related focus, namely Sambel K\u27Diyah MSMSe. Sampling in the research used a probability sampling method with a sample size of 93 people. The primary data obtained is a nominal data scale which is then converted into an interval data scale using the method of successive intervals. The data results obtained with the questionnaire instrument were tested using SPSS (Statistical Product and Service Solutions) 25.0. Several tests carried out to analyze the data that have been obtained are correlation tests, reliability tests, multiple linear regression tests, t tests and f tests. The results of the research show that the price of raw materials has an influence on sales results, the selling price has an influence on sales results and production has an influence on sales results, and in this research there is a significant value between the three independent variables and the dependent variable, which can be interpreted as the price of raw materials , selling price and production have a simultaneous effect on the sales results of sultan’s roasted rice in Sambel K\u27Diyah MSMSe.Penelitian ini bertujuan untuk menganalisis pengaruh harga bahan baku, harga jual dan produksi terhadap hasil penjualan nasi bakar sultan di UMKM Sambel K’Diyah. Penelitian ini dilakukan dengan melakukan observasi lapangan menggunakan kuesioner sebagai instrument penelitian dengan tujuan untuk mengetahui hasil penjualan pada fokus terkait yaitu UMKM Sambel K’Diyah. Pengambilan sampel pada penelitian ini menggunakan metode probability sampling dengan jumlah sampel sebanyak 93 orang. Data primer yang diperoleh merupakan skala data nominal yang kemudian dirubah menjadi skala data interval menggunakan methof of successive interval. Hasil data yang diperoleh dengan instrumen kuesioner diuji menggunakan SPSS (Statistical Product and Servise Solution) 25.0. Beberapa uji yang dilakukan untuk menganalisis data yang telah diperoleh adalah uji korelasi, uji reliabilitas, uji regrsi liniar berganda, uji t dan uji f. Hasil penelitian ini menunjukkan bahwasannya harga bahan baku memiliki pengaruh terhadap hasil penjualan, harga jual memiliki pengaruh terhadap hasil penjualan dan produksi memiliki pengaruh terhadap hasil penjualan, serta dalam penelitian ini terdapat nilai signifikan antara ketiga variabel bebas terhadap variabel terikat, dimana dapat diartikan bahwa harga bahan baku, harga jual dan produksi berpengaruh secara stimultan terhadap hasil penjualan nasi bakar sultan di UMKM Sambel K’Diyah
EKSPLORASI MAKNA PENGELOLAAN KEUANGAN: STUDI FENOMENOLOGI PADA MAHASISWA AKUNTANSI GENERASI Z
Get PDFThis study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not beingThis study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not being
Pengaruh Persepsi Dukungan Organisasional, Komunikasi Organisasi dan Kemampuan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi
Get PDFThe purpose of this study was to determine the effect of perceived organizational support, organizational communication, work ability and work motivation on ASN performance, the effect of organizational support, organizational communication, work ability and work motivation on ASN performance through work motivation. The research approach is quantitative, by taking samples of employees and extension workers at the BKKBN Representative Office of West Sulawesi Province. Data collection techniques by distributing questionnaires. Data analysis techniques using descriptive analysis and SmartPLS 3.2.9 analysis. The results of the study found that organizational support has a direct effect on ASN performance, Organizational communication has a direct effect on ASN performance, Work ability has a direct effect on ASN performance, Work motivation has a direct effect on ASN performance, because with high work motivation, ASN tends to work better and more focused, thus having an impact on improving work. Organizational support does not affect ASN performance through work motivation, so the indication in this study is that the perceived organizational support is not strong enough to encourage ASN to improve its performance through work motivation. Organizational communication affects ASN performance through work motivation, Work ability affects ASN performance through work motivation at the BKKBN Representative Office of West Sulawesi Province
Sosialisasi Dampak Negatif Perkawinan Usia Muda Bagi Remaja Muda Kelurahan Tamalate Berbasis Islami
Get PDFAbstract: This activity aims to provide teenagers with a better understanding of Islam\u27s view of young marriage and its positive and negative impacts. This activity was held at the Sabililhuda Mosque in Bokiowutango on September 10, 2023 and was attended by 57 young teenagers from Tamalate Village. The results of this activity showed that participants experienced a significant increase in understanding of Islamic views on marriage, requirements in religion, as well as the negative impact of young marriage. Their awareness of the health risks, educational barriers, and social aspects associated with the practice of young marriage also increased. This activity also led to a change in positive attitudes towards young marriage among participants. They begin to consider more seriously the impact of marriage in their lives and reflect on religious values in marriage decision-making. With a deeper understanding and accurate information, it is hoped that this activity will help adolescents in Tamalate Village make wise marriage decisions and in accordance with religious values in the context of marriage
Kelemahan Kedudukan Pembuktian Keterangan Anak Korban Dalam Perkara Asusila:
Get PDFThe weak position of witness testimony of child victims of indecent crimes, due to the position of witness testimony of child victims cannot be fully accounted for in the criminal justice system. This article aims to describe the weak position of witness testimony of child victims of indecent crimes and the reasons for the unreliability of witness testimony of child victims of indecent crimes. This research is based on qualitative research by conducting a study of legislation, court decisions and literature studies. The results showed that the witness testimony of child victims of indecent acts is not considered valid evidence, but still has value as a clue. Article 188 paragraph (1) of the Criminal Procedure Code, the testimony of a child witness who is not sworn can be used as a clue even though it does not fulfil the formal requirements of evidence. In Supreme Court Decision Number 3913 K/Pid.Sus/2019, it is stated that child witness testimony, although it does not have full evidentiary power because it is not sworn, is still considered to strengthen other evidence. To fulfil the minimum requirement of two pieces of evidence, child witness testimony must be supported by other valid evidence. Therefore, the criminal justice system needs to give special treatment to child witness testimony in immoral cases so that it remains valuable in evidence.Lemahnya kedudukan keterangan saksi anak korban dari tindak pidana asusila, dikarenakan kedudukan dari keterangan saksi anak korban tidak dapatnya dipertanggung jawabkan secara sempurna keterangannya dalam system peradilan pidana. Artikel ini bertujuan untuk mendeskripsikan bentuk kelemahan kedudukan keterangan saksi anak korban tindak pidana asusila serta alasan tidak dapat dipertanggung jawabkannya keterangan saksi anak korban tindak pidana asusila. Penelitian ini didasarkan pada penelitian kualitatif dengan melakukan studi perundang-undangan, putusan pengadilan dan studi literatur. Hasil penelitian menunjukkan bahwa keterangan saksi anak korban tindak pidana asusila tidak dianggap sebagai alat bukti sah, tetapi tetap memiliki nilai sebagai petunjuk. Pasal 188 ayat (1) Kitab Undang-Undang Hukum Acara Pidana, keterangan saksi anak yang tidak disumpah dapat digunakan sebagai petunjuk meskipun tidak memenuhi syarat formal alat bukti. Dalam Putusan Mahkamah Agung Nomor 3913 K/Pid.Sus/2019 disebutkan keterangan saksi anak, meskipun tidak memiliki kekuatan pembuktian penuh karena tidak disumpah, tetap dipertimbangkan untuk memperkuat bukti lain. Agar memenuhi syarat minimal dua alat bukti, keterangan saksi anak harus didukung oleh bukti lain yang sah. Oleh karena itu, sistem peradilan pidana perlu memberikan perlakuan khusus pada keterangan saksi anak dalam kasus asusila agar tetap bernilai dalam pembuktia
Penegakan Hukum Terhadap Anak Sebagai Korban Praktik Eksploitasi Seksual di Kota Makassar
Get PDFThis study aims to evaluate and find forms of legal protection and factors that affect law enforcement against children as victims of sexual exploitation practices in Makassar City. This research is empirical legal research using a statutory approach. Data were analyzed using descriptive qualitative analysis. The results of this study indicate that: (1) the form of legal protection against children follows Law Number 35 of 2014 concerning Child Protection which provides children\u27s rights in the form of legal assistance, rehabilitation, and prevention; (2) Factors affecting law enforcement against child victims of sexual exploitation practices in Gorontalo City are legal substance factors, law enforcers, facilities, society, and legal culture. All of them have not been run optimally by the laws and regulations
PENANAMAN NILAI KEDISPLINAN DAN KEMANDIRIAN SANTRI MELALUI KEPEMIMPINAN PEMIMPIN DI PONDOK PESANTREN NURUL JADID PROBOLINGGO
Get PDFPondok pesantren merupakan lembaga tradisional islam yang saat ini masih bertahan ditengah-tengah arus moderisasi. Dengan perkembangan zaman yang sangat cepat, dunia pesantren mulai dituntut untuk turut terlibat tidak hanya pada masalah agama saja tetapi juga masalah budaya dan tradisi yang saat ini berkembang di masyarakat,salah satunya kedisplinan dan kemandirian. Pondok pesantren al-hidayah jambi dalam pelaksanaanya dalam membimbing dan mengevaluasi para santri di ketuai oleh Kiai. Kedisplinan dan Kemandirian yang dapat dicontoh dari Kiai suatu pondok pesantren sangat berpengaruh besar bagi santri,dikarenakan Kepemimpinan Kiai dianggap mampu mempengaruhi, mendorong, serta menggerakkan perubahan terhadap prilaku santri. Oleh karena itu penelitian ini bertujuan untuk mendeskripsikan kepemimpinan kiai pesantren dalam meningkatkan kedisiplinan dan kemandirian para santri Pondok Pesantren Nurul Jadid Probolinggo Jawa Timur