Journal Universitas Wijaya Kusuma Surabaya
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Analisis Kinerja Keuangan Perusahaan Minyak Dengan Menggunakan Du Pont System Pada PT Pertamina
Penelitian ini bertujuan untuk untuk mengukur kinerja keuangan pada PT Pertamina Tbk periode 2019-2021 dengan menggunakan Du Pont System. Du Pont System adalah metode yang digunakan dalam menilai efektivitas operasional perusahaan, karena dalam analisis du pont mencakup unsur penjualan, aktiva yang digunakan serta laba yang dihasilkan perusahaan. Penelitian ilmiah ini menggunakan metode kuantitatif yaitu teknik analisis data yang menggunakan perhitungan angka. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan PT Pertamina Tbk periode 2019-2021 yang diambil dari www.pertamina.com. Teknik pengumpulan data yaitu dengan menggunakan studi pustaka dan studi dokumentasi. Hasil dari penelitian pada PT Pertamina Tbk periode 2019-2021 menunjukkan hasil yang kurang baik karena selama tiga tahun Net Profit Margin, Total Assets Turnover, Return On Investment. Equity Multiplier, Return On Equity mengalami fluktuasi tetapi masih berada dibawah standar rasio rata-rata industri
Evaluasi Faktor-Faktor Internal Perusahaan Terhadap Nilai Perusahaan: Keputusan Investasi, Kebijakan Dividen, Dan Likuiditas Pada Perusahaan Manufaktur BEI 2021–2023
This study aims to analyze the effect of investment decisions, dividend policy, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023, both partially and simultaneously. The independent variables used are investment decisions, dividend policy, and liquidity, while the dependent variable is firm value. The sample consists of 30 manufacturing companies selected using purposive sampling based on specific criteria during the 2021–2023 period. The data used are secondary data in the form of audited financial statements obtained from the official website of the Indonesia Stock Exchange. The analysis technique used is multiple linear regression with classical assumption tests, and hypothesis testing is conducted using the t-test and adjusted R² (coefficient of determination). The results show that investment decisions, dividend policy, and liquidity have a positive and significant effect on the firm value of manufacturing companies listed on the IDX
Analisa Kebutuhan Tenaga Kerja Purchasing Menggunakan Metode Full Time Equivalent (FTE) Di Politeknik XYZ
Purchasing is one of the fundamental functions of an organization in supporting operational work. Purchasing also plays a key role in meeting the quality standards required to maintain the organization's reputation. Thus, purchasing requires human resources who have the capability to carry out their duties productively, effectively, and efficiently. This study aims to analyze the effectiveness of employee workload in purchasing, whether it is excessive, normal, or insufficient. The test was conducted on employees at XYZ Polytechnic located in Bekasi Regency. The research used a descriptive qualitative and quantitative approach. The quantitative approach was carried out by distributing questionnaires to obtain initial data on workload perceptions. The qualitative approach was carried out through observation, interviews, and in-depth analysis of the actual work performed. The research analysis method used Full Time Equivalent (FTE), which is a workload analysis method based on measuring the time taken to complete work and converting it into an FTE index value with reference to Labor Law No. 13 of 2003 and Government Regulation No. 35 of 2021. The results of the study show that the workload of purchasing department employees is 216% and the FTE ratio index is 2.16. This means that the workload of purchasing employees at XYZ Polytechnic is excessive. Considering job satisfaction and the effectiveness of the purchasing function, it is recommended that one additional employee be hired, taking into account the required qualifications and creating policies that can optimize the purchasing function to be more optimal, efficient, and effective
Analisis Potensi Ekonomi Sektor Pertanian, Kehutanan, dan Perikanan di Kabupaten Mojokerto (Analysis of Economic Potential of the Agriculture, Forestry, and Fisheries Sectors in Mojokerto Regency)
This study analyzes the growth patterns and structural shifts of the agriculture, forestry, and fisheries subsectors in Mojokerto Regency for the 2013-2022 period using secondary GRDP data. The analytical methods applied are Klassen Typology and Shift Share. The results of the Klassen Typology identify the Food Crops and Forestry & Logging subsectors as advanced sectors. The Fisheries subsector is categorized as advanced but depressed, while the Plantation Crops and Livestock subsector is advanced but growing slowly. On the other hand, the Horticulture and Agricultural Services & Hunting subsectors are relatively lagging. The Shift Share analysis shows overall positive growth for the Mojokerto agriculture, forestry, and fisheries sector, indicating that its growth is faster than the average growth of similar sectors in East Java Province. In more detail, the Horticulture, Plantation Crops, Livestock, Agricultural Services & Hunting, Forestry & Logging, and Fisheries subsectors have positive proportional growth values, meaning their performance is better than similar subsectors at the provincial level. Furthermore, the Food Crops, Forestry & Logging, and Fisheries subsectors are competitive and highly competitive at the regional level. This study highlights variations in performance and competitiveness across subsectors, with Food Crops and Forestry/Logging leading the way, while Horticulture and Agricultural Services require more attention.Keywords: Agricultural Sector, Growth Pattern, Shift Pattern, Typology Klassen, Shift Shar
Knee Osteoarthritis Risk Is Increased Five-Fold After Knee Injury In Indonesian National Police Mobile Brigade Corps
Abstract Background: Knee osteoarthritis (OA) is a globally alarming condition that is closely related to mechanobiological factors. Based on several previous studies, it is known that knee OA is correlated with knee injury and that play an important role in the expansion of knee OA. Objective: This research aims to find out the relationship between knee injury history with knee OA severity and to estimate the risk of knee OA after knee injury. Methods: This research used observational analytical methods with a retrospective hospital-based cohort study design. Using consecutive sampling technique. The total research sample was 68 participants who Indonesian National Police Mobile Brigade Corps had knee OA period January 1 2021-December 31 2023 at the RS Bhayangkara Tk. I Pusdokkes Polri Jakarta. Result: There was a significant relation between knee injury history with knee OA severity (p = 0.011) and odds ratio 5.0 (95% CI: 1.6-15.9). Characteristics of members of the Indonesian National Police Mobile Brigade Corps with the highest risk of knee OA, namely in the pre-elderly with an age range of 45 - ≤ 59 years (66.2%), female (51.5%), work unit of the Headquarters Mobile Brigade Corps (45.6%), had a history of knee injury (70.6%), with mild degrees (1-3) (73.5%), and the majority experienced anterior cruciate ligament (ACL) injury (23.5%). Conclusion: The study concluded that there was a statistically significant relation between knee injury history with knee OA severity and that the risk of developing knee OA increased fivefold after knee injury
A Rare Presentation of Giant Congenital Melanocytic Nevus: A Case Report
Background: Giant congenital melanocytic nevus (GCMN) is a rare condition present at birth, with an estimated incidence of fewer than 1 in 20,000 live births. While smaller congenital melanocytic nevi are common, GCMN poses significant clinical concerns due to its potential malignant transformation into melanoma. Early recognition and long-term monitoring are crucial to mitigate risks. Objective: This case report aims to highlight the clinical presentation, diagnostic approach, and management challenges of GCMN to emphasize the importance of timely intervention. Case Presentation: A 24-year-old male presented with a progressively enlarging blackish facial lump that bled upon scratching. Laboratory tests indicated leukocytosis, and histopathology confirmed tumor growth in the epidermis with papillomatous architecture and hyperkeratosis, leading to a diagnosis of GCMN in the fronto-nasal region. Result: The histopathological findings confirmed GCMN, underscoring the need to its malignant potential. Despite its benign appearance, the lesion’s progressive growth and bleeding tendency warranted close monitoring. Conclusion: GCMN, though rare, requires early detection, appropriate treatment, and lifelong surveillance to prevent malignant transformation. Delayed intervention, often due to cosmetic concerns, may increase complications. Thus, a multidisciplinary approach involving regular follow-ups is essential for optimal patient outcomes
Association between BMI, Immunocompromised Status, and Pulmonary TB History with Severity of TB Spondylitis
Abstract Background: Tuberculous spondylitis is the most common form of skeletal TB that can cause joint damage and disability if left untreated. Several studies have discussed risk factors associated with the severity of TB spondylitis. However, there are differences in findings among these studies, especially regarding age, sex, body mass index, immunocompromised conditions, and pulmonary TB history. Early detection through risk factor screening and adequate treatment can be useful to prevent disease severity. Objective: This research aims to find out the association between risk factors and the severity of TB spondylitis using GATA classification. Methods: Observational analytical methods with a retrospective hospital-based cross-sectional study design were used. Using consecutive sampling technique. The total research sample was 50 patients diagnosed with TB spondylitis between January 1, 2022-December 31, 2024 at Gatot Soebroto Army Hospital Jakarta. Result: The characteristics of TB spondylitis patients were mostly adults (68%), male (54%), had normal BMI (42%), had immunocompromised conditions (52%), and had a history of pulmonary TB (58%), with severe TB spondylitis (42%). Bivariate analysis showed a significant association between BMI (p=0.033) and immunocompromised conditions (p=0.047) and no significant association between age (p=0.482), sex (p=0.356), and history of pulmonary TB (p=0.469) with the severity of TB spondylitis. Conclusion: A significant association was found between BMI and immunocompromised conditions with the severity of TB spondylitis. However, there is no significant association between pulmonary TB history with the severity of TB spondylitis.Keywords: risk factors, tuberculous spondylitis, severit
ANALISIS KELAYAKAN USAHATANI KOPI DI DESA TAMBAKSARI KECAMATAN PURWODADI KABUPATEN PASURUAN (Feasibility Analysis of Coffee Farming in Tambaksari Village, Purwodadi District, Pasuruan Regency)
The aim of this research is to analyze the costs, revenue, and income of coffee farming, assess the feasibility of coffee farming, and examine the factors influencing coffee production. This study uses quantitative descriptive analysis, including calculations of production costs, revenue, income, and regression analysis. The location for this research, Desa Tambaksari, Purwodadi District, Pasuruan Regency, was selected purposively (purposive method), with 42 respondents chosen using the Slovin formula through purposive sampling. The results of the study show that the average income of coffee farmers in Desa Tambaksari is IDR 8.932.164, the Net Present Value (NPV) is IDR 1.314.025, and the Internal Rate of Return (IRR) is 79%. The regression analysis indicates that the factors of land area, fertilizer, pesticides, and labor have a significant collective effect on coffee production in Desa Tambaksari, Purwodadi District, Pasuruan Regency.Keywords: Coffee, Feasibility, Factors of Productio
Pengaruh Harga, Suasana Toko, dan Kualitas Pelayanan Terhadap Keputusan Pembelian di Vanko Coffee Surabaya (The Influence of Price, Store Atmosphere, and Service Quality on Purchasing Decisions at Vanko Coffee Surabaya)
The high level of consumption of Indonesian people regarding coffee consumption has made coffee shops spread throughout the region. This study aims to determine the effect of service quality, price and store atmosphere on purchasing decisions at Vanko Coffee Surabaya. The sample used was 100 respondents. The sampling method uses purposive sampling, namely by taking samples based on whoever happens to meet the researcher. This study uses Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS) as a statistical tool. Data collected with questionnaires that have been tested for validity and reliability. The results showed that: service quality has a positive and significant effect on purchasing decisions; price has a negative and insignificant effect on purchasing decisions; store atmosphere has a negative and insignificant effect on purchasing decisions.Keywords: Consumer characteristics, price, store atmosphere, service quality, purchasing decision
Analisis Kelayakan Bisnis Kue Kering "Phianz Cookies" di Kecamatan Kademangan, Kota Probolinggo (Feasibility Analysis of Pastry Business "Phianz Cookies" in Kademangan District, Probolinggo City)
The "Phianz Cookies" cake business in Kademangan District, Probolinggo City is one of the potential culinary businesses. This study analyzes the feasibility of the business and the sensitivity of the business using primary data (owner interviews) and secondary data (literature). The research period was conducted from November to December 2024, with a cash flow analysis for 12 months The results of the study showed: NPV of IDR 10,150,000.00. Gross B/C 1.06, Net B/C 1.68, IRR 9.69% per month, Payback Period achieved in the 7th month. Sensitivity analysis revealed that profit is the most sensitive factor (27.08%), where its decline can significantly affect NPV. Thus, this business is feasible to run on the condition that it maintains or increases profits to remain sustainable. Keywords: Business Feasibility, Sensitivity Analysis, Cake Business, Phianz Cookies