22 research outputs found

    ANALISIS PENGARUH QUICK RATIO TERHADAP RETURN ON ASSET PADA CV. PARULIAN SOJUANGON PANGGABEAN KABUPATEN TAPANULI TENGAH

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    This study aims to examine the effect of the quick ratio on return on assets at CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis explained the use of the results of several linear sub-data analyzes regarding the quick ratio (current ratio) to return on assets (Y). The results showed that there was a negative relationship between the quick ratio and return on equity on CV. Parulian Sojuangon Panggabean Group Central Tapaanuli Regency is 0.333, so when interpreted on a value scale it can be categorized as low. The regression equation obtained Y = 0.500 - 0.206X which shows the effect of the quick ratio on return on assets on CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The t test shows that the hypothesis proposed is rejected (not significant), where t count is 0.612 > 3.18245, which means that return on assets is not necessarily reduced by the regression coefficient/slop (0.206) if the quick ratio variable is added by one unit. While the coefficient of determination is known that the quick ratio only plays a role of 11.1% of the return on assets at CV. Parulian Sojuangon Panggabean Group Central Tapanuli Regency and the remaining 88.9% is influenced by other factors not included in the model

    OPTIMASI PENENTUAN TINGKAT PENGADAAN BAHAN BAKU PADA USAHA MICRO KECIL MENENGAH

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    This research aims to determine the control of the supply of soybean raw materials applied to Tahu Saguba MSMEs. The data processed is data on supplies, purchases and use of soybean raw materials at Tahu Saguba MSMEs from June 2023 to May 2024, using the Economic Order Quantity (EOQ) method. The research results are as follows: the number of orders for soybean raw materials is 145 sacks, the frequency of orders is 18 times, the safety stock is 14 sacks, ROP can be carried out when the soybean raw materials are in the warehouse as many as 22 sacks, with a total inventory cost of IDR 1,074,989 . The conclusion of this research shows that the application of the Economic Order Quantity (EOQ) method shows a more optimal order quantity compared to the method currently used by MSME Tahu Sagub

    SUBJECT AND AUTHOR INDEXS

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    SUBJECT INDEX IJBE VOLUME 2access credit, 93acquisition, 177AHP, 61, 82, 165arena simulation,43BMC, 69Bojonegoro, 69brand choice, 208brand image, 208brand positioning, 208bullwhip effect, 43burger buns, 1business synergy and financial reports, 177capital structure, 130cluster, 151coal reserves, 130coffee plantation, 93competitiveness, 82consumer behaviour, 33consumer complaint behavior, 101cooking spices, 1crackers, 1cross sectional analytical, 139crosstab, 101CSI, 12direct selling, 122discriminant analysis, 33economic value added, 130, 187employee motivation, 112employee performance, 112employees, 139EOQ, 23farmer decisions, 93farmer group, 52financial performance evaluation, 187financial performance, 52, 177financial ratio, 187financial report, 187fiva food, 23food crops, 151horticulture, 151imports, 151improved capital structure, 177IPA, 12leading sector, 151life insurance, 165LotteMart, 43main product, 61marketing mix, 33, 165matrix SWOT, 69MPE, 61multiple linear regression, 122muslim clothing, 197Ogun, 139Pangasius fillet, 82Pati, 93pearson correlation, 101perceived value, 208performance suppy chain, 23PLS, 208POQ, 23portfolio analyzing, 1product, 101PT SKP, 122pulp and papers, 187purchase decision, 165purchase intention, 33remuneration, 112re-purchasing decisions, 197sales performance, 122sawmill, 52SCOR, 23sekolah peternakan rakyat, 69SEM, 112SERVQUAL, 12Sido Makmur farmer groups, 93SI-PUHH Online, 12small and medium industries (IKM), 61socio-demographic, 139sport drink, 208stress, 139supply chain, 43SWOT, 82the mix marketing, 197Tobin’s Q, 130trade partnership, 52uleg chili sauce, 1 AUTHOR INDEX IJBE VOLUME 2Achsani, Noer Azam, 177Andati, Trias, 52, 177Andihka, Galih, 208Arkeman, Yandra, 43Baga, Lukman M, 69Cahyanugroho, Aldi, 112Daryanto, Arief, 12David, Ajibade, 139Djoni, 122Fahmi, Idqan, 1Fattah, Muhammad Unggul Abdul, 61Hakim, Dedi Budiman, 187Harianto, 93Hartoyo, 101Homisah, 1Hubeis, Musa, 112Hutagaol, M. Parulian, 93Jaya, Stevana Astra, 93Juanda, Bambang, 52Kirbrandoko, 122, 208Manurung, E. Batara, 130Mukhlis Yusuf, Ahmad, 1Najib, Mukhamad, 165, 197Noor Yuliati, Lilik, 208Nugraha, Artadi, 23Nuryartono, Nunung, 151Oktaviani, Rina, 122Prasetyo, Andrie, 101Primadona, Fitry, 165Qaulan Tsaqiela, Bimahri, 43Ramadhan, Arfin, 82Ridho Nurrochmat, Dodik, 33Rifin, Amzul, 23, 151Rusolono, Teddy, 12Sanim, Bunasor, 43Saptono, Imam Teguh, 130Satria, Arief, 61Setiawan, Indarto, 197Simanjuntak, Mangatas, 12Siregar, Hermanto, 130Suharjo, Budi, 197Sukandar, Dadang, 187Sukardi, 23Sumarwan, Ujang, 33, 165Suprayitno, Gendut, 61Suwandi, Ruddy, 82Syahran, Rinaldi, 187Syarief, Rizal, 69Tinaprila, Netti, 101Trilaksani, Wini, 82Ulfah, Iffatul, 33Wahyudi, Imam, 151Widyatami, Sarah, 52Wijayanto, Hari, 112Wiska, Friesgina, 69Zen, Novian, 177</p

    Teknik Permainan Dan Penyajian Lagu When A Man Loves Woman Karya Percy Sledge Pada Instrumen Alto Saxophone

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    This study discusses the technique of playing the alto saxophone on the song When a Man Loves a Woman by Percy Sledge. This song has been played by many saxophone players including: Galaxsea Band Cancun, Angelo Torres, Paulo Franco, Richard Elliot. Presentation of the song When a Man Loves a Woman the author uses a band format with breathing techniques, staccato techniques, growl techniques, and altissimo techniques. The author discusses the level of difficulty experienced by the author, especially in breathing techniques and growl techniques. At the end, the author explains the presentation of the song When a Man Loves a Woman during the recital

    Pelaksanaan Perjanjian Pembiayaan Dalam Pembelian Kendaraan Bermotor Pada PT. Bussan Auto Finance Pekanbaru

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    ABSTRACT Financial institutions are currently very helpful to the public in the purchase of motorized vehicles on credit. However, it is not always the debtor society that carries out its obligations properly that is the most frequently encountered problem. Withdrawal of the collateral object will be carried out by the creditor if the debtor does not also pay the installments after the summons has been given by the attorney from the creditor. A subpoena will be given if the debtor does not pay installments for three (3) consecutive months. The main problem in this research is about the procedures for implementing financing agreements in the purchase of motor vehicle at PT. BAF and dispute resolution arising from financing agreements in the purchase of motor vehicles at PT. BAF Pekanbaru. The research method used in this study is observation research which means research conducted by going directly to the field to take samples from a population using interview and questionnaire data collection tools. Then regarding the nature of this research into the descriptive analysis category which means to explain and describe the problems raised by the author based on the data obtained in the field and concluded by the author. The results of the research obtained by the author are the most frequent problems, namely regarding arrears in payment and rights over the object of the financing agreement to a third party without the written consent of the creditor as a financial institution. Then for arrears in installment payments the creditor will give a subpoena to the debtor and the debtor promises and determines the time of payment, if he is not exactly promised then the object of the agreement will be withdrawn by the creditor. For the transfer of ownership rights the creditor has the right to take the vehicle that is the object of the agreement and can claim compensation

    Studi Kelayakan Pembangkit Listrik Tenaga Bayu di Puncak 2000 Siosar Kabupaten Karo

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    Indonesia is one of the countries that has wind energy potential that can be utilized, which blows relatively steadily throughout the year with an average speed of 5 m/s. The wind energy that blows can be converted into electrical energy, which is very useful, by using windmills or an ordinary wind power plant (PLTB). North Sumatra is one of the areas in Indonesia that has good wind potential for developing alternative renewable energy power generation. In this research, the authors conducted a feasibility study analysis for the construction of a wind power plant in one of the areas in North Sumatra, namely the Puncak 2000 Siosar Area, Karo Regency, taking into account the economic aspects and its utilization. From the results of the analysis carried out, the authors found that in the Puncak 2000 Siosar area, it is feasible to build a medium-level PLTB with an average wind speed of 6.27 m/s that uses a horizontal type turbine with a generated power of around 2.44 MW and can serve as many as 3,389 customers with a system efficiency of 81%. The author also found that, based on economic analysis, the energy costs generated were around Rp. 4,992,986,480.42 per year, with the return fee taking place from the 14th to the 15th year. Net profit in 25 years of project life is around Rp. 50,353,512,010.42.82 HalamanSkripsi Sarjan

    PERAN INTERVAL MINOR-MAYOR DALAM EKSPLORASI TEKNIK DOUBLE STOP PADA GITAR ELEKTRIK

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    Tujuan penelitian ini adalah menerapkan teknik double stop dan mengetahui peran interval dalam ekplorasi teknik double stop tersebut, dengan menggunakan interval tertentu sangat membantu dalam mengembangkan melodi improvisasi dan memainkan tema lagu sehingga menambah nuansa baru dalam memainkannya. Untuk itu penulis menerapkan notasi interval teknik double stop di lagu Kyoto Jam karya Mateus Asato dengan harapan bisa digunakan sebagai sarana eksplorasi dan informasi mengenai notasi interval. Definisi, teori, maupun konsep tentang eksplorasi improvisasi ini diperlukan beberapa sumber referensi yang dapat dijadikan acuan. Studi eksplorasi merupakan penelitian yang berangkat dari beberapa rasional dan petunjuk untuk mengidentifikasi masalah yang mencakup sejumlah peristiwa yang berkisar pada keputusan-keputusan, program-program, proses implementasi, dan perubahan organisasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Metode studi kasus adalah suatu metode penelitian yang berdasarkan pada ilmu sosial dimana penulis mengamati secara khusus sebuah objek sebagai suatu kasus yang akan diteliti dan dibahas secara menyeluruh. Hasil dari proses penyajian yang sudah penulis lakukan adalah penulis berhasil merealisasikan proses penyajian yang sudah penulis rancang ke dalam praktik memainkan karya Mateus Asato yang berjudul “Kyoto Jam”. Penulis berhasil menerapkan dengan baik teknik double stop yang telah dipetakan melalui landasan teori yang pertama dan kemudian direalisasikan ke dalam tema lagu dan improvisasi. Hal ini membuktikan bahwa metode eksperimen ini merupakan metode yang efektif dalam menerapkan teknik double stop pada lagu “Kyoto Jam” karya Mateus Asato sehingga penerapan teknik tersebut menjadi optimal sesuai dengan hasil eksplorasi penulis.Kata kunci : interval, double stop, eksplorasi Role Of The Minor-Major Interval In Double Stop Technical Exploration On The Electric GuitarThe purpose of this research is to apply the double stop technique and find out the role of intervals in the exploration of the double stop technique, using certain intervals is very helpful in developing improvised melodies and playing the theme of the song so as to add new nuances to playing it. For this reason, the author applies the double stop technique of interval notation to the song Kyoto Jam by Mateus Asato with the hope that it can be used as a means of exploration and information about interval notation. This definition, theory, and concept of improvisational exploration requires several reference sources that can be used as a reference. Exploratory study is research that departs from several rationales and directions to identify problems that include a number of events that revolve around decisions, programs, implementation processes, and organizational changes. The research method used in this study is a qualitative research method with acase study approach. The case study method is a research method based on social science in which the author specifically observes an object as a case to be thoroughly researched and discussed. The result of the presentation process that the writer has done is that the writer has succeeded in realizing the presentation process that the writer has designed into the practice of playing Mateus Asato's work entitled "Kyoto Jam". The author has successfully applied the double stop technique which has been mapped through the first theoretical foundation and then realized into the theme song and improvisation. This proves that this experimental method is an effective method in applying the double stop technique to the song "Kyoto Jam" by Mateus Asato so that the application of the technique becomes optimal in accordance with the results of the author's exploration. Keywords: interval, double stop, exploration, electric guitar

    Analisis Implikasi Pelanggaran Privasi di Media Sosial Berdasarkan Undang Undang Nomor 1 Tahun 2024 Tentang Informasi dan Transaksi Elektronik

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    kemajuan teknologi yang semakin pesat dapat membawa perubahan pada keadaan masyarakat di berbagai area. Kemajuan dalam teknologi informasi dan komunikasi seolah-olah menunjukkan bahwa manusia dan teknologi adalah satu dan sama. Masyarakat dengan mudah berkomunikasi dan berbagi informasi karena banyaknya jenis media sosial ini. Pelanggaran privasi adalah penyalahgunaan data pribadi yang melanggar hukum dan mengganggu hak privasi individu dengan menyebarluaskan data pribadi tanpa seizin individu tersebut. Skripsi ini ditulis menggunakan yuridis normatif. Penulis mengumpulkan data dengan melakukan studi kepustakaan. yang didasarkan pada Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Nomor 27 Tahun 2022 Tentang Perlindungan Data Pribadi. Kata Kunci: Pelanggaran Privasi, media sosial, perlindungan data pribadi/Increasingly rapid technological advances can bring changes to the condition of society in various areas. Progress in information and communication technology seems to show that humans and technology are one and the same. People can easily communicate and share information because of the many types of social media. This convenience causes privacy violations on social media, which ultimately leads to criminal acts. Violation of privacy is the misuse of personal data that violates the law and interferes with an individual's right to privacy by disseminating personal data without the individual's permission. This thesis was written using normative juridical. The author collected data by conducting a literature study. In this case, the government's role is needed to address privacy violations on social media. The community must also help the government handle these countermeasures because they exist. The perpetrator of this privacy violation can be held criminally responsible for the actions he has committed, both the individual or perpetrator himself or the company or legal entity. Regulations based on Kitab Undang-Undang Hukum Pidana (KUHP) and Undang-Undang No. 27 Tahun 2022 Tentang Perlindungan Data Pribadi Keywords: Privacy Breach, social media, personal data protectio

    Implementasi Insolvency Test Dalam Menyatakan Debitur Pailit Berdasarkan Hukum Kepailitan di Indonesia

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    A bankruptcy application can be submitted by the debtor or creditor with a minimal prerequisite, namely having at least 2 (two) creditors and having a debt that has fallen due and is payable in accordance with the provisions of Article 2 paragraph 1 of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (“The Bankruptcy Law”). The ease of filing bankruptcy petitions has raised concerns about its potential to disadvantage debtors and perpetuate malpractices among bankruptcy petitioners. This concern is particularly evident in cases where debtors possess assets that exceed their outstanding debts, rendering them solvent rather than insolvent. A prime example of this issue is the landmark case of Putusan Pengadilan Niaga 48/Pailit/2012/PN.Niaga.Jkt.Pst, where the Commercial Court declared PT Telkomsel bankrupt without first establishing or obtaining evidence that PT Telkomsel\u27s assets were less than its debt to PT PJI, thereby placing it in a state of insolvency. Based on this, the Author will examine the necessity of implementing an insolvency test whose provisions are currently adopted in Government Regulation Number 74 of 2020 regarding the Investment Management Institution
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