Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Pengaruh Return On Equity Dan Debt To Equity Ratio Terhadap Return Saham Pada Pt. Astra International, Tbk.
Full text linkThe purpose of this study is to determine the effect of Return On Equity and Debt to Equity Ratio on Stock Return at PT. Astra International, Tbk. The type of data used in this study is quantitative data, the source of data used is secondary data. The analysis methods used are descriptive analysis methods and multiple linear regression, determination coefficient, correlation coefficient, t test, and f test. The results of the regression equation Y = -14.765 + 0.576X1 – 0.093X2 + e. Simultaneously it does not have a significant effect on the variables Return On Equity and Debt to Equity Ratio to Return Shares at PT. Astra International, Tbk. Return On Equity positively does not have a significant effect on Share Return at PT. Astra International, Tbk. Debt to Equity Ratio does not affect Share Return at PT. Astra International, Tbk.  
Bentuk Kerja Sama Pertanian dalam Prespektif Akuntansi Syariah : Studi Kasus Petani Jagung Di Desa Ilotunggula
Full text linkPenelitian ini bertujuan mendeskripsikan kerjasama antara petani jagung dan tengkulak di Desa Ilotunggula, Gorontalo Utara, serta mengkaji penerapan akad mudarabah sebagai alternatif sistem pembiayaan berbasis akuntansi syariah.. Hasil penelitian menunjukkan bahwa kerjasama yang terjalin bersifat informal dan merugikan petani, karena tengkulak memberikan pinjaman modal dengan kewajiban petani menjual hasil panen di bawah harga pasar. Ketergantungan finansial dan terbatasnya akses pasar membuat posisi tawar petani lemah. Penerapan akad mudarabah dapat menciptakan hubungan yang lebih adil dengan prinsip bagi hasil dan risiko kerugian bersama, sesuai dengan akuntansi syariah. Penelitian ini merekomendasikan penerapan akad mudarabah untuk pemberdayaan petani dan penguatan akuntansi syariah di sektor pertanian
Transparansi dan Akuntabilitas Pengelolaan Dana Desa Goarie Kabupaten Soppeng
Full text linkPenelitian ini bertujuan untuk mengetahui bagaimana Transparansi dan akuntabilitas pengelolaan alokasi dana desa mulai dari tahap perencanaan, pelasanaan pelaporan dan pertanggungjawaban di desa Goarie kecamatan Marioriwawo kabupaten Soppeng. Metode penelitian ini yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan dengan observasi langsung dilapangan dengan wawancara dengan beberapa informan yang terkait. Hasil penelitian ini menunjukan bahwa penerapan Transparansi sudah sesuai dengan indikator transparansi sedangkan pada penerapan akuntabilitas fiskal,akuntabilitas birokratis dan akuntabilitas sosial di desa goarie sudah sesuai dengan Undang Undang Desa meskipun pemerintah Desa Goarie tidak mengadakan pemaparan LPJ ke masyarakat untuk setiap pembangunan yang dilakuka
PENDAMPINGAN PENERAPAN STRATEGI DALAM MENGELOLA PERILAKU SISWA
Full text linkThis community service activity aims to improve the capacity of teachers in implementing effective student behavior management strategies at the Trisakti Makassar Education Foundation. The main problem faced by the school is the suboptimal understanding and skills of teachers in handling deviant student behavior, so a structured educational approach is needed. The activity methods include identifying needs, implementing interactive workshops and training, mentoring implementation in the classroom, and preparing a guide to student behavior management strategies. The results of the activity showed an 85% increase in teacher understanding of the concept of preventive, corrective, and promotive strategies based on values and empathetic communication. In addition, there were positive changes in teacher-student interactions and the creation of a more conducive classroom environment. This activity is expected to be a mentoring model that can be replicated in other schools, as well as supporting the formation of student character in a sustainable manner
Analisis Profitabilitas BUMDES Karya Bersama
Full text linkThis study aims to determine the profitability of BUMDes in 2016-2022. This study uses a quantitative descriptive analysis method using primary and secondary data sources with library research and field research data collection techniques, Return on Assets (ROA) and Return on Equity (ROE) data analysis techniques. The results of the study show that financial performance seen from the profitability of BUMDes for 7 years is categorized as good, because the average Return on Equity (ROE) has met the industry standard of 40%. Although Return on Assets (ROA) is not good, because the average calculation is still far below the industry standard Return on Assets (ROA) of 30%, the high Return on Equity (ROE) results can cover these shortcomings
Pengaruh Penempatan Kerja Terhadap Kinerja Karyawan PT. Angkasa Pura I Bandar Udara Internsional Sultan Hasanuddin Makassar Unit Pertolongan Kecelakaan Penerbangan Dan Pemadam Kebakaran
Full text linkPenelitian ini bertujuan untuk menganalisis terkait Pengaruh Penempatan Kerja Terhadap Kinerja Karyawan PT. Angkasa Pura I Bandar Udara Internsional Sultan Hasanuddin Makassar Unit Pertolongan Kecelakaan Penerbangan Dan Pemadam Kebakaran . Metode penelitian yang digunakan adalah penelitian kuantitatif. Populasi dari penelitian ini adalah keseluruhan karyawan yang berjumlah 77 orang. Berdasarkan kriteria tersebut di atas maka jumlah sampel yang digunakan yakni sebanyak 70 orang. Penelitian ini menggunakan tiga cara dalam mengumpulkan data yang diperlukan yakni observasi langsung, wawancara dan pembagian kuesioner. Berdasarkan hasil penelitian yang dilakukan terkait judul pengaruh penempatan kerja terhadap kinerja karyawan maka dapat ditarik kesimpulan bahwa penempatan kerja berpengaruh secara signifikan terhadap kinerja karyawan pada PT. Angkasa Pura 1 Bandar Udara Internasional Sultan Hasanuddin Makassar Unit Pertolongan Kecelakaan Penerbangan dan Pemadam Kebakaran/PKP-PK.
Kata kunci : Penempatan Kerja, Kinerja Karywan
 
Analisis Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Pada PT. Data Sinergitama Jaya, Tbk
Full text linkThis research aims to determine the financial performance of PT. Data from Sinergitama Jaya, Tbk. The method or type of research used in this writing is quantitative data. The data source used in this research is secondary data. The research population which is also the research sample is the financial reports for the last two years (2022-2023). This research uses EVA analysis which consists of NOPAT and Invested Capital analysis and WACC and Cost of Capital. The results of this research show that the Economic Value Added (EVA) value at PT. Data from Sinergitama Jaya, Tbk. In 2022 to 2023, the EVA value < 0 or EVA is negative, this is because the operating profit is smaller than the capital costs incurred, which means that PT. Data from Sinergitama Jaya, Tbk. failed to meet the expectations of creditors and shareholders and failed to create added economic value for the company.
 
Konservatisme Akuntansi dalam Era Digital dan Keberlanjutan: Suatu Studi Literatur
Full text linkThis research aims to analyze the development of literature related to accounting conservatism in the context of modern financial accounting. .The results of this study indicate that accounting conservatism, digitalization, and sustainability accounting are three important pillars of modern financial reporting. Conservatism remains relevant as a precautionary principle, digitalization serves as a transparency enhancer, and sustainability emphasizes long-term responsibility. While there is a significant research gap, integrating these three could significantly contribute to the development of accounting theory, improved reporting quality, and more accountable and sustainable business practices
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia
Full text linkThis study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth
Pengaruh Kompetensi Aparatur Desa, Pengendalian Internal dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Galesong Kabupaten Takalar
Full text linkThis study aims to analyze the influence of village apparatus competence, internal control systems, and the utilization of information technology on the accountability of village fund management. The background of this research stems from the ongoing low accountability in village fund management in several areas, particularly in Galesong District, Takalar Regency, which is indicated by delayed financial reporting, inappropriate fund usage, and the underutilization of information technology and community participation. This research uses a quantitative approach with a survey method targeting village officials, including village heads, secretaries, and treasurers. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that internal control systems and the use of information technology have a positive and significant effect on the accountability of village fund management. Meanwhile, the competence of village apparatus does not have a significant effect. These findings highlight the importance of strengthening internal control systems and optimizing information technology to improve accountability financial management village in Galesong District, Takalar Regency at 2025