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PENGARUH LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024
Get PDFThe aims of this reseach is analyze the effect of liquidity, profitability, and solvency on firm value in manufacturing companies listed Stock Exchange Indonesia for period 2021–2024. The independent variables are liquidity as measured by the Current Ratio (CR), profitability as measured by the Return on Assets (ROA), and solvency as measured by the Debt to Equity Ratio (DER), while the dependent variable is firm value as proxied by Price to Book Value (PBV). This research is quantitative with a descriptive approach. The data used are secondary data obtained from the company's annual financial reports on the official IDX website. The sample used was 23 companies selected through a purposive sampling technique over a four-year observation period. The data analysis techniques used were multiple linear regression analysis and descriptive statistical analysis. Hypothesis testing was conducted using the t-test and F-test with a significance level of 5%. The results showed that partially, liquidity (CR) has a positive and significant effect on firm value, profitability (ROA) has a positive and significant effect on firm value, and solvency (DER) has a positive and significant effect on firm value. Simultaneously, these three variables also significantly influence firm value. Liquidity, profitability, and solvency account for 0.734, or 73.4% of firm value, as indicated by the R-squared value. The remaining 26.6% is influenced by other variables not examined in this stud
ANALISIS PROFITABILITAS PRODUK ULOS DAN LABA UMKM TENUN ULOS TARUTUNG STUDI KASUS DESA SITUMEANG KECAMATAN SIPOHOLON KABUPATEN TAPANULI UTARA PROVINSI SUMATERA UTARA
Get PDFThis study aims to determine the causes of the decline in the number of UMKM is in the field of Tarutung ulos weaving. The population in this study were all home industries that produce Tarutung ulos weaving in North Tapanuli Regency. The sample in this study was ulos products produced in the ulos weaving home industry in Situmeang village. The results of this study indicate that the Profit and profitability of ulos products in Situmeang village are: Pucca Bunga ulos products profit of Rp. 286,000,000 with a profitability of 24%, Tuntuman Full ulos products profit of Rp. 219,000.00, with a profitability of 17%, Piala Full ulos products profit of Rp. 288,000.00, with a profitability of 23%, Iccor ulos products profit of Rp. 237,000.00 with a profitability of 21% and Sibolang Rasta ulos products profit of Rp. 279,000.00, with a profitability of 24%. The profit of several Ulos weaving units in Situmeang village is as follows: For the Ulos weaving business owned by Mrs. Geby Sitompul, the profit is 792,500.00, the Ulos weaving business owned by Mrs. Rachel Rumapea, the profit is Rp. 784,000.00, the business of Mrs. Lia Pasaribu, the profit is Rp. 742,000.00, the business owned by Mrs. Rogatte Situmeang, the profit is Rp. 853,000.00, and the business owned by Mrs. Srilenta, the profit is Rp. 1,121,000.00. The decrease in the number of Trautung Ulos weaving MSMEs in Situmeang village is because the profitability and profits obtained are still far from the average profit of the industry in North Tapanuli district. So it is recommended that this Ulos weaving business develop its business, namely by increasing the number of its products by selling them to a wider market
PENGARUH BAURAN PEMASARAN TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN BUBUK TEH PADA PT. PERKEBUNAN NUSANTARA IV UNIT BAH BUTONG SIDAMANIK.
Get PDFPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh bauran pemasaran yang terdiri atas produk, harga, saluran distribusi, dan promosi terhadap keputusan pembelian produk teh bubuk di PT Perkebunan Nusantara IV Unit Bah Butong Sidamanik. Data penelitian diperoleh melalui survei dengan menyebarkan kuesioner kepada seratus lima puluh lima pembeli dan pengguna produk teh bubuk perusahaan, dengan teknik pengambilan sampel menggunakan purposive sampling dan pendekatan penelitian yang digunakan adalah metode kuantitatif. Hasil analisis menggunakan perangkat lunak SPSS dua puluh tujuh menunjukkan bahwa produk, harga, saluran distribusi, dan promosi masing-masing berpengaruh positif dan signifikan terhadap keputusan pembelian. Produk berpengaruh signifikan dengan nilai signifikansi nol koma nol empat tujuh dan nilai t dua koma nol nol enam yang lebih besar dari t tabel satu koma enam lima lima. Harga berpengaruh signifikan dengan nilai signifikansi nol koma nol nol satu dan nilai t tiga koma tiga delapan delapan yang lebih besar dari t tabel satu koma enam lima lima. Saluran distribusi berpengaruh signifikan dengan nilai signifikansi nol koma nol nol satu dan nilai t tiga koma lima lima satu yang lebih besar dari t tabel satu koma enam lima lima. Promosi berpengaruh signifikan dengan nilai signifikansi nol koma nol nol nol dan nilai t empat koma tiga sembilan enam yang lebih besar dari t tabel satu koma enam lima lima. Nilai koefisien determinasi sebesar tujuh puluh empat persen menunjukkan bahwa keempat variabel tersebut menjelaskan tujuh puluh empat persen variasi keputusan pembelian, sedangkan dua puluh enam persen sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil uji F menunjukkan bahwa nilai F hitung sebesar seratus enam koma tujuh sembilan empat lebih tinggi dibandingkan F tabel dua koma empat tiga, sehingga seluruh variabel secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian produk teh bubuk di PT Perkebunan Nusantara IV Unit Bah Butong Sidamanik
SYSTEMATIC LITERATURE REVIEW: FENOMENA GENTRIFIKASI PADA KAWASAN CAGAR BUDAYA
Get PDFGentrification transforms low-income settlements into upper-middle-class areas, often displacing original residents. In cultural heritage zones, this leads to changes in the character of historic buildings and community identity. This study investigates gentrification's processes and impacts in heritage areas through a Systematic Literature Review, using data from Google Scholar, ScienceDirect, and ResearchGate via the Harzing's Publish or Perish tool. Results reveal both positive and negative impacts. Positively, gentrification can enhance the quality of historic environments, boost local economies, and increase social diversity. Negatively, it may cause physical alterations, commercialization, and the erosion of local identity. Tourism and commercialization are key drivers of these changes. Thus, effective regulation and monitoring are crucial to preserve heritage values and mitigate adverse effects of gentrification
PENGARUH PEMBELAJARAN PENDIDIKAN KEWARGANEGARAAN MELALUI SIKAP TOLERANSI TERHADAP PERBEDAAN AGAMA DAN BUDAYA
Get PDFSebagai Negara dengan keanekaragaman etnik, agama, suku, dan bahasa yang tinggi, Indonesiatelah lama menghadapi tantangan dalam mengelola keberagaman. Pada satu sisi, keberagamanmenjadi kekayaan dan kekuatan bagi bangsa Indonesia. Namun di sisi lain, keberagaman jugamenyimpan potensi konflik antar golongan. Pengenalan nilai-nilai moderasi sejak dinidiperlukan untuk mencegah dan menanggulangi permasalahan intoleransi ini. Masa sekolahdasar (SD) yang sering disebut sebagai periode puncak anak dalam belajar kepribadian,merupakan waktu yang tepat untuk memperkenalkan nilai-nilai moderasi kepada seorang anak.Tujuan Jurnal ini untuk mengetahui tentang sikap toleransi siswa, bagaimana mengembangkansifat toleransi siswa, dan mengimplementasikannya di SD. Jurnal ini menunjukkan bahwa sikap toleransi siswa sekolah dasar dapat diwujudkan melalui penanaman sikap toleransimelalui pengajaran yang diberikan oleh guru, kegiatan yang terintegrasi dalam prosespembelajaran guru, dan kegiatan ekstrakurikuler. Sikap toleran harus dikembangkan padasiswa sekolah dasar agar siswa dapat mengembangkan karakter yang positif, seperti belajarsaling menghargai dan menghormati perbedaan agama, ras, kebangsaan, budaya, bahasa atauhubungan antargolongan. Jurnal ini menerapkan metode pendekatan penelitian kepustakaankualitatif berdasarkan pengumpulan data pada pembacaan jurnal/artikel
PENGARUH MODEL PEMBELAJARAN ROLE PLAYING TERHADAP HASIL BELAJAR SISWA KELAS IV PADA PEMEBELAJARAN IPAS TEMA I BAGIAN TUBUH TUMBUHAN UPTD SD NEGERI 122345 PEMATANGSIANTAR
Get PDFABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran role playing terhadap hasil belajar siswa kelas IV pada pembelajaran IPAS Tema I Bagian Tubuh Tumbuhan UPTD SD Negeri 122345 Pematangsiantar. Metode yang digunakan adalah kuantitatif eksperimen dengan desain one group pretets dan posttest pada 25 siswa sebagai sampel. Instrument penelitian berupa soal essay yang telah di validasi tinggi. Data keterampilan berbicara siswa dikumpulkan melalui pretest dan posttest, di Analisa menggunakan Uji N-Gain Score. Hasil penelitian menunjukkan terdapat pengaruh terhadap hasil belajar siswa setelah penerapan model pembelajaran role playing, dengan rata-rata nilai pretest 50,8 dan posttest dengan rata-rata nilai 90. Skor N-Gain rata-rata sebesar 0,814 (kategori tinggi) yang menunjukkan efektifitas model pembelajaran ini terhadap pengaruh hasil belajar siswa. Penerapan model pembelajaran role Playing juga meningkatkan keterlibatan, motivasi, dan aktivitas siswa dalam pembelajaran. Kendala yang ditemukan adalah durasi pembelajaran yang membutuhkan waktu lebih lama. Maka dapat disimpulkan bahwa penerapan model pembelajaran role playing berpengaruh terhadap hasil belajar siswa kelas IV UPTD SD Negeri 122345 Pematangsiantar.
Kata kunci: Model pembelajaran Role Playing, Hasil belajar
ABSTRACT
This study aims to determine the effect of the role-playing learning model on fourth-grade students' learning outcomes in Science Lessons on Theme I: Plant Parts at the UPTD SD Negeri 122345 Pematangsiantar. The method used was a quantitative experiment with a one-group pretest and posttest design on a sample of 25 students. The research instrument was a highly validated essay question. Data on students' speaking skills were collected through pretests and posttests and analyzed using the N-Gain Score test. The results of the study showed an impact on student learning outcomes after implementing the role-playing learning model, with an average pretest score of 50.8 and a posttest score of 90. The average N-Gain score was 0.814 (high category), indicating the effectiveness of this learning model on student learning outcomes. The implementation of the role-playing learning model also increased student engagement, motivation, and activity in learning. A challenge encountered was the longer learning duration. Therefore, it can be concluded that the implementation of the role-playing learning model has an impact on the learning outcomes of fourth-grade students at the UPTD of SD Negeri 122345 Pematangsiantar.
Keywords: Role Playing Model, Learning Outcome
MANAJEMEN RISIKO SEBAGAI DETERMINAN KINERJA PERUSAHAN : PERAN MODERASI TATA KELOLA PERUSAHAAN
Get PDFThis study aims to analyze the effect of risk management (Enterprise Risk Management / ERM) on company performance as measured by Return on Assets (ROA), as well as to evaluate the moderating role of corporate governance (CG). Quantitative methods are used with multiple linear regression approaches and moderated regression based on dummy data from 20 companies. The results of Model 1 show that ERM_Score has a positive and significant effect on ROA with a coefficient of 0.065 (p < 0.001), as well as CG_Index with a coefficient of 4.873 (p = 0.001). This model has an R² value of 0.758, indicating that 75.8% of the variation in ROA can be explained by ERM and CG variables. Model 2 tests the moderating effect of the interaction between ERM_Score and CG_Index on ROA. The results show that the interaction is significant with a coefficient of 0.055 (p = 0.017), which means that Corporate Governance is proven to moderate the relationship between risk management and company performance. The R² value increased to 0.812, indicating that the moderation model provides a better explanation of ROA variation than the previous model. This study implies that companies implementing good governance practices can strengthen the positive impact of risk management on their financial performance
PENGARUH STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI SERTA KEBIJAKAN PEMERINTAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN KABUPATEN NIAS BARAT
Get PDFThis research aims to test how significantly the Intensification, Extensification, and Government Policy Strategies influence the increase in Regional Original Income. The sampling technique used is saturated sampling, where all members of the population are included as samples. The data was obtained from the Regional Financial and Asset Management Agency (BPKPD) of Nias Barat Regency, covering the years from two thousand twenty-one to two thousand twenty-three. The analysis technique employed in this study is Multiple Linear Regression, with a significance level of five percent. Based on the results of the t-test, it shows that the Intensification Strategy has a positive and significant effect on Local Revenue, with a calculated t-value of two point two seventy-seven, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero four eight, which is less than zero point zero five. Extensification also has a positive and significant effect on Local Revenue, with a calculated t-value of two point one sixty-one, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero three six, which is less than zero point zero five. Additionally, Government Policy has a positive and significant effect on Local Revenue, with a calculated t-value of five point four eighty, which is greater than the t-table value of two point zero fourteen, and a significance level of zero point zero zero zero, which is less than zero point zero five. Furthermore, the F-test results indicate that the Intensification Strategy, Extensification, and Government Policy, when considered together, have a positive and significant effect on Local Revenue, with a calculated F value of seventy-three point seven fifty-four, which is greater than the F-table value of two point eighty, and a significance level of F at zero point zero zero zero, which is less than alpha zero point zero five
Kinerja Usaha Tani Padi Sawah Di Desa Sei Beras Sekata, Kecamatan Sunggal, Kabupaten Deli Serdang
Get PDFPenelitian ini bertujuan untuk mengetahui: (1) besar pendapatan bersih usahatani padi sawah/ha/MT, (2) kelayakan usahatani padi sawah dan (3) strategi berusahatani padi sawah. Penelitian ini dilakukan yang ditentukan secara purposive sampling (sengaja). Penentuan sampel dilakukan secara acak dengan rumus slovin dengan besar sampel sebesar 32 KK. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa pendapatan bersih rata-rata usahatani padi sawah sebesar Rp 17.352.288,10/ha/MT. Kelayakan usahatani ditunjukkan oleh nilai R/C sebesar 2,03, yang berarti usahatani ini layak untuk dilanjutkan. Strategi pengembangan yang disarankan meliputi pemanfaatan kelompok tani dan penerapan teknologi pertanian untuk meningkatkan produktivitas. Penelitian ini diharapkan dapat memberikan kontribusi positif bagi petani dalam meningkatkan pendapatan dan keberlanjutan usahatani padi sawah di daerah tersebut