Abstract:Artikel ini bertujuan untuk mengevaluasi dampak likuiditas terhadap kemungkinan kebangkrutan PT Bata, salah satu perusahaan ternama dalam industri alas kaki. Penelitian ini menggunakan data keuangan dari laporan tahunan…
PT Bata selama lima tahun terakhir (2019-2023). Likuiditas perusahaan diukur menggunakan dua rasio utama, yaitu rasio lancar (current ratio) dan rasio cepat (quick ratio), yang menggambarkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Risiko kebangkrutan dievaluasi menggunakan model Altman Z-score, sebuah alat prediktif yang menggabungkan berbagai rasio keuangan untuk menilai kesehatan keuangan perusahaan dan memprediksi kebangkrutan. Hasil analisis menunjukkan bahwa terdapat hubungan yang signifikan antara penurunan likuiditas dan peningkatan risiko kebangkrutan. Current ratio dan quick ratio yang semakin menurun dari tahun ke tahun menunjukkan bahwa PT Bata mengalami kesulitan dalam menjaga tingkat likuiditas yang sehat. Z-score yang dihitung juga menunjukkan tren penurunan yang mengkhawatirkan, dengan skor yang mendekati atau bahkan berada di bawah ambang batas yang mengindikasikan risiko kebangkrutan. Temuan ini menekankan pentingnya manajemen likuiditas yang efektif dalam menjaga stabilitas keuangan dan keberlanjutan operasional PT Bata. Untuk mengurangi risiko kebangkrutan, perusahaan disarankan untuk meningkatkan pengelolaan kas, mengurangi biaya operasional, dan mengadopsi strategi penjualan yang lebih agresif. Penelitian ini memberikan kontribusi penting bagi literatur keuangan dengan mengilustrasikan betapa krusialnya likuiditas dalam mempengaruhi stabilitas keuangan perusahaan.
Abstract:Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio (CR), Net Profit Margin (NPM), dan Ukuran Perusahaan terhadap Kebijakan Dividen yang diproksikan dengan Dividend Payout Ratio (DPR). Jenis penelitian ini…
ni adalah penelitian asosiatif kausal. Populasi dalam penelitian ini adalah perusahaan yang tergabung di dalam Indeks LQ-45. Pengambilan sampel penelitian ini menggunakan metode purposive sampling. Hasil penelitian ini menunjukka bahwa secara simultan dan parsial variabel Current Ratio (CR), Net Profit Margin (NPM), dan ukuran perusahaan tidak berpengaruh terhadap kebijakan dividen yang diproksikan dengan Dividend Payout Ratio (DPR).
Berdasarkan hasil penelitian juga dapat diambil kesimpulan bahwasannya tingkat profitabiltas yang tinggi , likuiditas yang baik dan ukuran perusahaan yang besar tidak menjamin perusahaan akan membagikan dividen pada setiap periodenya. Hal ini mengindikasikan bahwa perusahaan memiliki kecenderungan untuk meningkatkan kegiatan operasional dibandingkan harus membagikan dividen. Jika perusahaan membagikan dividen maka akan berakibat kepada keuntungan bersih perusahaan berkurang.
Abstract:Abstrak Artikel ini memberikan gambaran tentang sejarah reformasi kurikulum di Indonesia, kondisi kurikulum saat ini, proses reformasi kurikulum, serta tantangan dan implikasi penerapan Kurikulum baru. Artikel tersebut berpendapat…
erpendapat bahwa reformasi kurikulum sangat penting bagi sistem pendidikan Indonesia untuk memenuhi kebutuhan siswanya dan mempersiapkan mereka menghadapi tantangan abad ke-21.
Sistem pendidikan Indonesia menghadapi beberapa tantangan, khususnya di bidang kurikulum. Salah satu permasalahan utamanya adalah tidak adanya keselarasan antara kurikulum dan kebutuhan tenaga kerja, sehingga terjadi ketidaksesuaian antara keterampilan yang diajarkan di sekolah dengan yang dibutuhkan oleh pasar tenaga kerja. Selain itu, sistem pendidikan telah dikritik karena penekanannya yang berat pada hafalan dan hafalan, yang dipandang sebagai penghalang pengembangan pemikiran kritis dan keterampilan pemecahan masalah di kalangan siswa.
Untuk mengatasi tantangan tersebut dan meningkatkan kualitas pendidikan di Indonesia, telah dilakukan berbagai upaya untuk mereformasi kurikulum selama bertahun-tahun. Reformasi kurikulum terbaru, Kurikulum 2013, bertujuan untuk meningkatkan relevansi kurikulum dengan kebutuhan dunia kerja, mempromosikan keterampilan berpikir kritis dan pemecahan masalah, serta membekali siswa dengan keterampilan yang dibutuhkan untuk abad ke-21.
Namun, penerapan Kurikulum baru menghadapi beberapa tantangan, termasuk pelatihan guru yang tidak memadai, kurangnya sumber daya, dan penolakan dari pemangku kepentingan. Artikel ini diakhiri dengan menyoroti perlunya upaya berkelanjutan untuk memastikan keberhasilan penerapan Kurikulum baru dan memaksimalkan potensi dampaknya terhadap kualitas pendidikan di Indonesia.
Abstract
This article provides an overview of the history of curriculum reform in Indonesia, the current state of the curriculum, the process of curriculum reform, and the challenges and implications of implementing the new Curriculum. The article argues that curriculum reform is crucial for Indonesia's education system to meet the needs of its students and prepare them for the challenges of the 21st century.
The Indonesian education system has been facing several challenges, particularly in the area of curriculum. One of the main issues is the lack of alignment between the curriculum and the needs of the workforce, resulting in a mismatch between the skills taught in schools and those required by the labor market. Moreover, the education system has been criticized for its heavy emphasis on rote learning and memorization, which has been seen as a barrier to the development of critical thinking and problem-solving skills among students.
To address these challenges and improve the quality of education in Indonesia, there have been multiple attempts to reform the curriculum over the years. The most recent curriculum reform, the 2013 Curriculum, aims to improve the relevance of the curriculum to the needs of the workforce, promote critical thinking and problem-solving skills, and equip students with the skills required for the 21st century.
However, the implementation of the new Curriculum has faced several challenges, including inadequate teacher training, lack of resources, and resistance from stakeholders. The article concludes by highlighting the need for continued efforts to ensure the successful implementation of the new Curriculum and maximize its potential impact on the quality of education in Indonesia.
Abstract:This research aims in order to help teachers and students create an effective and current curriculum that includes strategic approaches, teaching methods, and descriptions of challenges and solutions in implementing language…
uage learning, the goal of this research is to explain an innovative approach to teaching English to non-native speakers of the language. English taught in Indonesian classrooms A approach for conducting library research was used. Data acquisition through documentation ISI analysis is the method employed. Because Indonesia's educational system was in crisis when this study was being written, it was decided to base its findings on ideas that are frequently utilized in teaching English. The principles of communication, empathy for others, knowledge integration, project-based learning, and technology utilization have been stated above.
Abstract:This study aims to analyze the format for the preparation of the Curriculum Merdeka and the appropriate presentation media for this curriculum. A format preparation is a decision made about learning objectives and the strategies…
rategies and methods needed to achieve these goals as well as a study of the effectiveness and meaning of these methods and strategies. In addition, the Government gives authority to schools to make their vision, mission and characteristics a reference for operational curriculum development. Presentation media is said to be a graphic, photographic tool, and can also be in the form of an electronic device that has the function of capturing, processing and rearranging information in the form of verbal or visual. English learning is developing English language skills in a contextual and acceptable manner according to the context and conditions and situations of students' daily lives. This is to produce a form of learning English that is more in touch with the language needs of students. Curriculum Merdeka is a curriculum which in its development is the result of adjustments to the latest conditions in an area and in accordance with the development of students due to contemporary issues that are currently happening. This research is use method literature study. Data collected and analyzed entirely from the literature as well as other documentation materials, such as writing in journals or other media relevant and still being studied.
Abstract:The Covid-19 pandemic has been going on for two years and has affected people's life in many different ways, including how the subject of education has affected people. Raising and harmonizing educational standards is a…
crucial problem for the government's efforts to improve Indonesia's educational system. It is thought that the current curriculum is insufficient to improve education quality, as shown by the indicators of student learning results, which are still low. This claim shows how important it is for educational implementers to use the curriculum as a guide, tool, or document to carry out the best teaching and learning procedures possible in order to achieve educational goals.
Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:Public administration currently refers to the professionalism of the performance of government officials in public services One of the agencies formed by the local government is the Village Office. The purpose of this study…
udy was to analyze the role of local culture in the relationship of leader member exchange to the performance of employees at the Village Office in Abiansemal District. The research is causal in nature to provide an explanation and understanding of the relationship between the leader member exchange variable, local culture and employee performance variables. The research population was all employees of the Village Office in Abiansemal District, totaling 269 employees. Questionnaires that have been tested for validity and reliability were given to 73 respondents. Methods of data collection by observation, interviews, documentation, literature and questionnaires. The method of determining the sample with a saturated sample and the method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results show that the leader member exchange variable has an effectsignificanton employee performance, local culture has an effect positive and significant on employee performance.Local culture is not able to moderate the influenceleader member exchangeon employee performance but tends to be a predictor variable because it has positive but not significant results.