Universitas Prima Indonesia: Open Journal Systems
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Akuntansi PrimaThe Effect Of Solvency, Profitability, Sales Growth, Liquidity, Company Age, And Receivables Turnover On The Stock Price Of Companies In The Consumer Goods Sector Listed On The Indonesia Stock Exchange In The Period Of 2021 - 2023
No full textThe This study aims to analyze the effect of solvency, profitability, sales growth, liquidity, company age, and accounts receivable turnover on stock prices of consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach that is systematic and structured, with a causal or explanatory design to evaluate the existence of a causal relationship between variables. In this context, changes in the independent variables are tested to see their impact on the dependent variable. The study population included 60 consumer goods sector companies listed on the IDX during the period, from which 66 samples were selected using a purposive sampling technique based on specific characteristics. The analysis results show that solvency partially has a significant effect on stock prices, while profitability does not substantially impact stock prices. Sales growth was found to have a significant adverse effect on stock prices, while liquidity did not show a significant impact. Company age has a significant positive effect partially on stock prices, while accounts receivable turnover does not have a considerable impact. Overall, solvency, profitability, sales growth, liquidity, company age, and accounts receivable turnover simultaneously have a positive and significant impact on stock prices
The Influence Of Fixed Assets, Debt Levels, Company Profitability, And Capital Intensity Ratio On Tax Management In Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2018-2022
No full textThe The purpose of this study is to examine the influence of fixed assets, debt levels, company profitability, and the capital intensity ratio on tax management in manufacturing companies listed on the IDX for the period 2018–2022, both partially and simultaneously. To achieve desired profitability and liquidity, tax management can be optimized. Effective tax administration is crucial to prevent businesses from engaging in tax law violations or tax evasion. The population in this study consists of all manufacturing companies listed on the IDX during the 2018–2022 period, totaling 177 companies, with a sample size of 285 analytical units. The research method employs multiple linear regression analysis techniques. The results of this study indicate that fixed assets, company profits, and the capital intensity ratio do not affect tax management. The debt level has a positive effect on tax management. Fixed assets, debt level, company profits, and the capital intensity ratio simultaneously affect tax management in manufacturing companies listed on the IDX for the 2018–2022 period
The Effect Of Digital Marketing And Non-Cash Payments (EWallet) on Increasing Student Buying Interest Through Consumer Trust as an Intervening Variable at STKIP Pangeran Antasari Medan
No full textThe influence of the use of digital marketing and non-cash payments (E-Wallet) on increasing purchasing power through consumer trust, as an intervening variable in STKIP students. The business environment of a digital marketing company consists of actors and forces originating from outside the marketing management function that influence management's ability to run a digital marketing business in the modern era today. Non-cash payments (E-Wallet) are one of the products in server-based digital payments which are part of financial technology. Digital payment is a non-cash payment system where the payment method is carried out by consumers by making inter-bank transfers based on online payments using certain applications or chips. So that they can use the application easily. Digital payments are server-based
PENDIDIKAN KESEHATAN TENTANG HIPERTENSI DI UPT PUSKESMAS RANTANG KOTA MEDAN
No full textHipertensi adalah kondisi kronis dengan peningkatan tekanan darah yang berkelanjutan dan menjadi faktor risiko utama penyakit jantung, stroke, serta gangguan ginjal. Penatalaksanaan mencakup terapi farmakologis dan modifikasi gaya hidup, pengurangan natrium, penurunan berat badan, diet seimbang, aktivitas fisik teratur, dan teknik relaksasi. Rendahnya literasi kesehatan masyarakat memperburuk risiko hipertensi. Kegiatan pengabdian ini menggunakan metode sosialisasi dan metode diskusi. Proses sosialisasi diberikan secara langsung. Tim Peneliti mengumpulkan masyarakat di wilayah UPT Puskesmas Rantang, kemudian melakukan penyuluhan secara langsung serta memberikan leaflet tentang hipertensi, selanjutnya Tim memberikan kesempatan kepada masyarakat untuk bertanya. Kegiatan pengabdian masyarakat dilaksanakan di Puskesmas Rantang, Kota Medan, berupa edukasi preventif‑promotif. Intervensi ini diharapkan mendorong perubahan perilaku menuju gaya hidup sehat dan menurunkan kejadian hipertensi di tingkat keluarga dan komunitas
Recent Trends and Innovations in Elementary School Educational Game Development: A Literature Review
No full textEducational games have emerged as interactive learning media that enhance elementary students’ motivation, engagement, and understanding. This study analyzes recent trends in academic game development over the past five years by reviewing 15 peer-reviewed articles published between 2021 and 2025, sourced from Google Scholar. The analysis reveals that 60% of the studies focused on mobile-based games, particularly Android applications developed using Unity and Construct 2, due to their high accessibility and engaging interactive features. Additionally, web-based games such as Wordwall and desktop-based visual novel games developed with TyranoBuilder were found to improve students’ concept mastery by up to 30%, especially in language and mathematics learning. However, key challenges remain, including limited platform compatibility, the absence of adaptive learning features, and weak integration with formal curriculum standards. To enhance their effectiveness, future educational games should prioritize cross-platform accessibility, implement adaptive learning mechanisms, and ensure strong alignment with academic curricullum
Implementation of the C4.5 Decision Tree Algorithm for Determining Dominant Factors in Village Welfare Based on Social and Infrastructure Indicators
No full textThis study aims to identify the dominant factors influencing village welfare based on social and infrastructure indicators using the C4.5 Decision Tree algorithm. The research was conducted in Laut Tador Sub-district with data obtained from the official Prodeskel Kemendagri database for the year 2024. A quantitative approach was employed by applying data mining techniques, specifically classification through the C4.5 Decision Tree, implemented with Python in Google Colaboratory. The dataset consisted of social indicators, including population, occupation, health personnel, water sources, and education, as well as infrastructure indicators, such as health facilities, energy sources, transportation, clean water, and schools. The results show that education and energy availability emerged as the most dominant factors influencing the welfare level of villages. The classification model produced a decision tree that effectively illustrates the relationships among indicators and achieved a reliable level of accuracy through testing. This study highlights the potential of data-driven approaches in supporting evidence-based policymaking for rural development, particularly in determining priority areas for improving village welfare
The Effect Of Empty Fruit Bunch Composting Duration And Npk Fertilizer On Oil Palm Seedling Planting Media (Elaeis Guineensis Jacq) in Nursery
No full textThe purpose of this study was to determine the growth of oil palm plants by giving empty bunch and NPK. This research was carried out in the people's garden in Binjai City, North Sumatra from January to April 2024. The research used a Factorial Randomized Group Design (RAK) with 2 treatment factors, the first factor of empty bunch consisted of 3 treatment levels, namely T0 = No empty bunch (Only Topsoil), T1 = 50% Topsoil and 50% empty bunch fermentation 2 Weeks, T2 = 50% Topsoil and 50% empty bunch fermentation 4 Weeks. The second factor is NPK with three treatment levels, namely N0 = 0 ml, N1 = 15 ml, and N2 = 25 ml. The parameters observed were stem diameter (mm), plant height (cm), leaf area (cm2), and number of leaves (strands). In this study, empty bunch treatment only had a significant effect on the growth of the number of leaves, and had no significant effect on the growth of stem diameter, plant height, and leaf area. NPK treatment only significantly affects the growth of stem diameter, but does not significantly affect the growth of plant height, leaf area, and number of leaves. The interaction between empty bunch and NPK treatments had no significant effect on the growth of stem diameter, plant height, leaf area, and number of leaves
Perpajakan Indonesia
No full textAbstrakBuku Perpajakan Indonesia hadir sebagai upaya untuk memberikan pemahaman yang komprehensif mengenai sistem perpajakan di Indonesia. Pembahasan dalam buku ini mencakup dasar hukum perpajakan, asas dan sistem pemungutan pajak, hak serta kewajiban wajib pajak, hingga ketentuan umum dan tata cara perpajakan. Selain itu, buku ini juga menguraikan berbagai jenis pajak yang berlaku, antara lain Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), Pajak Penjualan atas Barang Mewah (PPnBM), Pajak Bumi dan Bangunan (PBB), serta pajak daerah dan retribusi, yang disajikan secara sistematis dan runtut.
Dengan pendekatan yang memadukan teori dan praktik, buku ini dilengkapi contoh aplikatif yang memudahkan pemahaman pembaca. Kehadiran buku ini diharapkan dapat menjadi referensi penting bagi mahasiswa, akademisi, praktisi, dan masyarakat umum dalam mempelajari dan mengimplementasikan ketentuan perpajakan. Lebih jauh, buku ini juga diharapkan dapat menumbuhkan kesadaran akan peranan pajak sebagai instrumen utama penerimaan negara sekaligus pendorong pembangunan nasional.
 
Healthcare service quality and inpatient satisfaction among participants of the National Health Insurance-Contribution Assistance Recipients (JKN-PBI) programme
No full textThis research analyzes healthcare service quality and its impact on inpatient satisfaction among National Health Insurance-Contribution Assistance Recipient (JKN-PBI) participants at Muyang Kute Regional General Hospital, Bener Meriah Regency, Indonesia. Employing a descriptive-analytical survey design with a cross-sectional approach, data was collected from 69 randomly selected JKN-PBI inpatients using questionnaires. The study examined five service quality dimensions: tangibles, reliability, responsiveness, empathy, and assurance, and their relationship with patient satisfaction. Bivariate analysis using the Chi-square test revealed that reliability (p=0.003) and assurance (p=0.000) significantly influenced patient satisfaction, while tangibles, responsiveness, and empathy did not show statistically significant relationships (p>0.05). Reliability and assurance, reflecting consistent service delivery and staff competence, were crucial in fostering patient trust and satisfaction. Empathy, though not statistically significant, showed a trend towards positively influencing satisfaction, indicating a need for improvement in patient-centered care. The findings highlight the importance of reliability and assurance in enhancing JKN-PBI patient satisfaction. Recommendations include implementing training programs to improve staff empathy, maintaining high standards in reliability and assurance, and continuous patient feedback monitoring
Effectiveness of leaflet and video interventions in promoting disease prevention behaviors among online motorcycle taxi drivers in Medan City
No full textOnline motorcycle taxi drivers represent informal sector workers who are at high risk of experiencing various health problems, such as musculoskeletal disorders, respiratory issues, and occupational stress, due to exposure to pollution, non-ergonomic working postures, long working hours, and unsafe road conditions. This study aims to identify the characteristics of online motorcycle taxi drivers in relation to the improvement of disease prevention behaviors. The research employed a quantitative approach with a non-randomized pretest–posttest control group design. The study population consisted of all online motorcycle taxi drivers operating in the Universitas Prima Indonesia area, with a total sample of 60 participants. They were divided into two groups: 30 respondents who received health education through leaflet media (intervention group) and 30 respondents who received education through video media (control group), selected using a non-probability sampling technique. Among respondents in the leaflet group, the majority were aged 19–44 years (93.3%), had a high school education (76.7%), had worked for less than five years (63.3%), worked more than eight hours per day (73.3%), and used automatic motorcycles (53.3%). Similarly, in the video group, most respondents were aged 19–44 years (90%), had completed high school (63.3%), had worked for less than five years (76.7%), worked more than eight hours per day (73.3%), and used automatic motorcycles (63.3%). Online motorcycle taxi drivers are part of the informal workforce with high health risks, highlighting the need for preventive efforts through educational interventions. The study findings indicate that the majority of respondents in both the leaflet and video groups were young adults with high school education, short work tenure, long working hours, and predominantly used automatic motorcycles. These characteristics can serve as a basis for designing more targeted health interventions to enhance disease prevention behaviors