Jurnal Online Universitas PGRI Palembang
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FROM IMITATION TO EXPRESSION: THE USE OF DIRTY WORDS AMONG ELEMENTARY SCHOOL STUDENTS
Get PDFThis study examines the use of harsh language by elementary school children at a public school in West Jakarta. A qualitative research approach, combining observation and interviews, was used to gather data from 20 participants. The aim was to gain a comprehensive understanding of the usage of offensive language in their environment. The findings reveal five categories of harsh language: Dyspeptic Swearing, Abusive Swearing, Idiomatic Swearing, Emphatic Swearing, and Cathartic Swearing. Additionally, several types of offensive language were identified, including Animal, Sex Organ, Sexual Activity, Scatological, Patronymic, Racial/Ethnic Insults, Ableism, and Body Shaming. The study also highlights that the usage of these offensive terms is influenced by neurological, psychological, and sociocultural factors. The results of this research provide valuable insights into the wide variety of harsh words used by elementary school children and emphasize the need for fostering the use of more positive language among students
Determinasi Opini Laporan Keuangan Pemerintah Daerah Di Kabupaten/Kota Sumatera Selatan Tahun 2018 - 2022
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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Rasio Kemandirian, Rasio Efektivitas, dan Rasio Efisiensi terhadap opini laporan keuangan pemerintah daerah. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan data sekunder berupa Laporan Keuangan Pemerintah Daerah selama periode 2018- 2022 dari situs web Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Populasi pada penelitian ini adalah 17 Kabupaten/Kota Sumatera Selatan dengan menggunakan Sensus Sampling sehingga terdapat 17 Kabupaten/Kota sebagai sampel. Teknik analisis data yang digunakan yaitu Analisis Statistik Deskrptif, Analisis Regresi Data Panel, Uji Asumsi, Analisis Regresi Linier Berganda, Uji Hipotesis. Metode analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan bantuan software Econometric Views (Eviews) 12. Hasil dari penelitian ini menjelaskan bahwa Rasio Kemandirian tidak berpengaruh dan tidak signifikan terhadap Opini Laporan Keuangan Pemerintah Daerah, sedangkan Rasio Efektivitas dan Rasio Efisiensi berpengaruh positif dan signifikan terhadap Opini Laporan Keuangan Pemerintah Daerah.
Kata Kunci: Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi, dan Opini Laporan Keuangan Pemerintah Daerah.
ABSTRACT
The aim of this research is to determine the influence of independence, effectiveness and efficiency on opinions on regional government financial reports. This research is quantitative research. This research uses secondary data in the form of Regional Government Financial Reports for the 2018-2022 period from the website of the Indonesian Supreme Audit Agency (BPK RI). The population in this study was 17 regencies/cities of South Sumatra using Census Sampling so that there were 17 regencies/cities as samples. The data analysis techniques used are descriptive statistical analysis, panel data regression analysis, assumption testing, multiple linear regression analysis, hypothesis testing. The data analysis method used in this research is with the help of Econometric Views (Eviews) 12 software. The results of this research explain that independence has no and insignificant effect on Regional Government Financial Report Opinion, Effectiveness and efficiency have a positive and significant effect on Financial Report Opinion Local government.
Keywords : Independence, Effectiveness, Efficiency and Opinion on Regional Government Financial Reports
Determinan Integritas Laporan Keuangan Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
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Laporan keuangan merupakan laporan yang memuat data tentang kinerja perusahaan yang dijadikan sarana komunikasi bagi pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kualitas audit, komisaris independen, komite audit, kepemilikan institutional, dan financial distress terhadap integritas laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sampel dipilih dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa annual report perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2021-2023. Analisis data yang dipergunakan yakni analisis regresi linier berganda dengan bantuan program SPSS versi 27. Variabel ukuran perusahaan, kualitas audit, komite audit, komisaris independen, dan kepemilikan institutional tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel financial distress berpengaruh positif terhadap integritas laporan keuangan.
Kata Kunci: Ukuran Perusahaan, Kualitas Audit, Komisaris Independen, Komite Audit, Kepemilikan Institutional, Financial Distress, Integritas Laporan Keuangan.
ABSTRACT
Financial reports are reports that contain data about company performance which are used as a means of communication for interested parties. This research aims to analyze the influence of company size, audit quality, independent commissioners, audit committee, institutional ownership, and financial distress on the integrity of financial reports. The population used in this research is consumer goods companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using the purposive sampling method. The type of data used is secondary data in the form of annual reports of manufacturing companies in the consumer goods sector listed on the IDX for the 2021-2023 period. The data analysis used is multiple linear regression analysis with the help of the SPSS version 27 program. The variables company size, audit quality, audit committee, independent commissioner and institutional ownership have no effect on the integrity of the financial reports. Meanwhile, the financial distress variable has a positive effect on the integrity of financial reports.
Keywords : Company Size, Audit Quality, Independent Commissioners, Audit Committee, Institutional Ownership, Financial Distress, Financial Report Integrity
Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Kerja Karyawan Pada PT. Surya Cipta Kahuripan Karang Agung Tengah Kabupaten Musi Banyuasin
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Tujuan penelitian ini untuk mengetahui apakah budaya dan komitmen organisasi berpengaruh terhadap kinerja karyawan PT. Cipta Surya Kahuripan. Setiap anggota staf seluruhnya dinyatakan pegawai tetap pada populasi penelitian PT.Surya Cipta Kahuripan. Sampel keseluruhan penelitian ini berjumlah 52 responden, yang dipilih menggunakan prosedur random sampling. Penggunaan kuesioner merupakan salah satu cara untuk mengumpulkan data. Pada tingkat signifikansi 0,000 < 0,05, temuan uji hipotesis secara simultan menunjukkan bahwa komitmen dan budaya organisasi mempunyai pengaruh yang signifikan terhadap kinerja pekerja. Komponen budaya organisasi diketahui mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai, dengan signifikansi 0,010 < 0,05. Selain itu juga terdapat korelasi yang cukup besar dan positif dengan tingkat signifikansi 0,004<0,005 antara variabel komitmen organisasi dengan kinerja pegawai. Hal ini menunjukkan bagaimana produktivitas karyawan dalam bekerja dipengaruhi oleh variabel komitmen organisasi.
Kata Kunci: Budaya Organisasi, Komitmen Organisasi, Kinerja Kerja Karyawan.
ABSTRACT
The aim of the research is to find out whether organizational commitment and culture influence the hypothesis of PT employee performance. Cipta Surya Kahuripan. Every staff member is permanent. The population of this study is called Surya Cipta Kahuripan. The total sample for this study consisted of 52 respondents, who were selected using a random sampling procedure. Using a questionnaire is one way to collect data. At the significance level of 0.000 <0.05, the findings of the hypothesis test show that organizational commitment and culture have a significant and beneficial influence on employee performance. Organizational culture components are known to have a positive and significant influence on employee performance, with a significance threshold of 0.010 < 0.05. Apart from that, there is also a fairly large and positive correlation with a significance level of 0.004<0.005 between the organizational commitment variable and employee performance. This shows how employee productivity at work is influenced by organizational commitment variables.
Keywords : Organizational Culture, Organizational Commitment, Employee Work Performance
Implementation of Strategic Management in Optimizing Merdeka Curriculum
Get PDFThis study aims to describe and analyze the implementation of strategic management in optimizing Merdeka Curriculum at SMA Negeri 3 Unggulan Kayuagung. This study uses qualitative methods. It shows that Implementation of strategic management consists of strategy formulation (environmental analysis, vision, mission, goals, targets and strategies), implementation (operational curriculum, programs, monitoring and communication systems, school resources, organizational structure, school’s principal leadership, and work culture), and strategy evaluation. The obstacles are dynamic policies, limited time, work completion gaps, inconsistency, and evaluation document. The solutions are to optimize growth mindset, digitalization; priority scale-based work plans; collaboration culture; performance work management; evaluation instruments and action plans. Novelty of this study resides in the research setting that implements the Merdeka Curriculum with Mandiri Berbagi category, so this study can contribute to strengthening strategic management in educational units to achieve optimal results in facing changes in the Merdeka Curriculum category options
The Impact of Environmental Social Governance (ESG) on Firm Performance with the Moderating Role of CEO Turnover
Get PDFThis research aims to investigate the influence of Environmental, Social, and Governance (ESG) on firm performance, measured by Return on Equity (ROE). Additionally, the study explores the moderating role of CEO turnover in the relationship between ESG and firm performance in publicly listed companies on the Indonesia Stock Exchange, with a sample of 33 companies from 2016 to 2022. The GMM estimator method is employed to address endogeneity issues, ensuring consistent and unbiased estimation results. Findings indicate that overall ESG performance significantly affects firm performance, emphasizing the importance of implementing ESG principles in Indonesian businesses to enhance ROE. Other results reveal the pure moderating role of CEO turnover, weakening the relationship between ESG and firm performance. Therefore, proper planning and guidelines for CEO succession are crucial for improving firm performance and sustainability. The research results carry important implications for Indonesian companies to consider ESG implementation in their business strategies. Furthermore, CEO succession planning management is key to maximizing the positive impact of ESG on firm performance. This study contributes to a deeper understanding of how ESG factors influence firm performance in the Indonesian business context, highlighting the significance of executive leadership in managing these impacts
Development of Physical Training Model in Futsal Games Based on Circuit Training in Senior High Schools in Palembang City
No full textPhysical training is a mandatory exercise for an athlete to perform optimally during the competition and so that the athlete can display the techniques that have been learned and can apply the tactics given by the coach because without a good physique an athlete cannot do everything that has been explained. The purpose of this study is to produce a physical training model for futsal games. The method used in this study is the ADDIE analysis, design, development, implementation, and evaluation method. The results of this study were obtained from expert validation that had been carried out involving three experts including one futsal coach, one futsal academic and one futsal practitioner. The instrument in this study used a questionnaire. Based on the results of the CVI and CVR analysis which obtained a value of 0.5 or valid. It can be interpreted that the YAF 1 model is feasible to be used and applied to the physical training of extracurricular high school students in the city of Palemban
Development of a Speed Training Model in Futsal Games
Get PDFSpeed training is to improve a person's ability to move or complete tasks faster or move quickly from one place to another. This speed training is also often referred to as speed training with the aim of training speed in all fields of sport. The purpose of this study is to produce a speed training model in futsal games. The method used in this study is the ADDIE analysis, design, development implementation, evaluation method. The results of this study were obtained from expert validation that had been carried out involving three experts including 1 futsal coach, 1 futsal academic, 1 futsal practitioner. The instrument in this study used a questionnaire based on the results of the CVI and CVR analysis which obtained 0.5 or valid. It can be interpreted that the YAP 1 model is feasible to be used and applied to the speed training of extracurricular students in the city of Palemban
Pengaruh Solvabilitas Dan Ekuitas Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2018 - 2022
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This research aims to examine the influence of solvency and equity on profitability in banking companies listed on the IDX in 2018 - 2022. In analyzing the data, descriptive statistical methods are used or describe all the data obtained and then conclusions are drawn. The technique used to determine the sample is the purposive technique. Sampling. The data used in this research is secondary data obtained from the Indonesian Stock Exchange for banking companies for the 2018-2022 period. The results of this research show that: The t test results show that solvency and equity have a significant influence on profitability. The f test results show that solvency and equity have a significant influence on profitability in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018 - 2022 period.
Keywords: Solvency, Equity, Profitabiliy.
ABSTRAK
Penelitian ini bertujuan untuk menguji Pengaruh Solvabilitas dan Ekuitas terhadap Profitabilitas pada perusahaan perbankan yang terdaftar di BEI pada tahun 2018 - 2022. Dalam menganalisis data digunakan metode statistik deskriptif atau mengambarkan semua data yang diperoleh kemudian dibuat kesimpulan, teknik yang digunakan untuk menentukan sampel yaitu teknik Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yang di dapatkan di Bursa Efek Indonesia untuk perusahaan perbankaan periode 2018-2022. Hasil penelitian ini menunjukakan bahwa: Hasil uji t menunjukan solvabilitas dan ekuitas memiliki pengaruh signifikan terhadap Profitabilitas. Hasil uji f menunjukkan bahwa solvabilitas dan ekuitas memiliki pengaruh signifikan terhadap profitabilitas pada perusahaan sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022.
Kata kunci: Solvabilitas, Ekuitas, Profitabilitas
Pengaruh Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia
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Food and beverage subsector companies in Indonesia operate in a very dynamic and competitive environment, which requires efficient financial management to maintain and increase company value. The aim of this research is to find out the influence of profitability and liquidity on company value in food and beverage subsector companies listed on the Indonesia Stock Exchange. The research method used is the Quantitative Descriptive method, the technique used to determine the sample is the Purposive Sampling technique. The data collection technique used for secondary data was taken from the annual financial reports of Food and Beverage Subsector companies as well as through the official website (www.idx.co.id). The research results show that: The results of the t test (partial) show that profitability has a significant effect on company value and liquidity is not significant on company value. The results of the F Test (simultaneous) show that profitability and liquidity have a significant effect on company value.
Keywords: Profitability, Liquidity, Company Value.
ABSTRAK
Perusahaan subsektor makanan dan minuman di Indonesia beroperasi dalam lingkungan yang sangat dinamis dan kompetitif, yang memerlukan manajemen finansial yang efesien untuk mempertahankan dan meningkatkan nilai perusahaan. Tujuan penelitian ini untuk mengetahui tentang Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan pada perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan metode Deskriptif Kuantitatif, Teknik yang digunakan untuk menentuan sampel teknik Purposive Sampling. Teknik pengumpulan data yang digunakan untuk data sekunder diambil dari laporan keuangan tahunan perusahaan Subsektor Makanan dan Minuman serta melalui website resmi (www.idx.co.id). Hasil penelitian menunjukan bahwa: Hasil uji t (parsial) menunjukan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan dan likuiditas tidak signifikan terhadap nilai perusahaan. Hasil Uji F (simultan) menunjukan bahwa profitabilitas dan likuiditas berpengaruh signifikan terhadap nilai perusahaan.
Kata kunci: Profitabilitas, Likuiditas, Nilai Perusahaan