Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan stuktur aktiva terhadap struktur modal. Metode Penelitian menggunakan metode kuantitatif yakni dengan mengambil data sekunder berupa data laporan keuangan…
uangan tahunan yang ada di bursa efek Indonesia periode tahun 2018-2020. Objek penelitian adalah perusahaan perbankan yang terdaftar di BEI. Penelitian di uji dengan menggunakan aplikasi SPSS. Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel profitabilitas (X1) berpengaruh negatif signifikan terhadap stuktur modal dengan nilai signifikansi 0,000 < 0,05. Variabel stuktur aktiva (X2) tidak berpengaruh signifikan terhadap stuktur modal dengan nilai signifikansi 0,727 > 0,05. Sementara hasil pengujian secara simultan (uji f) menunjukan bahwa signifikansi dari variabel profitabilitas (X1) dan stuktur aktiva (X2), secara simultan berpengaruh terhadap stuktur modal (Y) dengan hasil signifikansi 0,002 < 0,05.
Abstract:Penelitian ini bertujuan untuk menguji pengaruh jumlah anggota, jumlah simpanan, jumlah pinjaman dan jumlah modal kerja terhadap sisa hasil usaha. Populasi dalam penelitian ini sebanyak 68 karyawan yang bekerja di Koperasi…
si Kaswari. Setelah digunakan teknik purpose sampling maka didapatkan sampel sebanyak 43 responden, sehingga total pengamatan ini sebanyak 43 responden. Data yang digunakan merupakan data primer dengan metode analisis data dengan bantuan program SPSS versi 23. Hasil penelitian ini adalah secara parsial jumlah pinjaman memiki pengaruh terhadap sisa hasil usaha dengan nilai signifikasi sebesar 0,023>0,0. Sebaliknya jumlah anggota, jumlah simpanan dan jumlah modal kerja tidak berpengaruh terhadap sisa hasil usaha dengan nilai signifikasi jumlah anggota sebesar 0,079<0,05, jumlah simpanan 0,458<0,05 dan jumlah modal kerja sebesar 0,297<0,05.
Abstract:Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi…
ihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Abstract:Tujuan dilakukannya investigasi ini adalah guna menguji seberapa besar dampak Tingkat Hutang serta Struktur Modal dalam menentukan Profitabilitas pada entitas subsektor perkebunan yang melantai di BEI dalam rentang waktu…
2019 hingga 2024, baik melalui tinjauan terpisah maupun gabungan. Prosedur kuantitatif diaplikasikan melalui pemanfaatan teknik analisis regresi data panel yang dieksekusi dengan perangkat lunak EViews 13, di mana pemilihan spesifikasi model yang paling tepat ditentukan berdasarkan rangkaian prosedur uji Chow, uji Hausman, dan uji Lagrange Multiplier, kemudian validasi dugaan dilakukan melalui uji t, uji F, dan koefisien determinasi. Berdasarkan temuan data, ditemukan bahwa Tingkat Hutang memiliki kaitan yang signifikan terhadap Profitabilitas secara individual dengan nilai t hitung 2.050214 melampaui ambang t tabel 1.69236 serta probabilitas 0.0013 di bawah 0.05 sehingga Ha1 dinyatakan valid. Sebaliknya, variabel Struktur Modal tidak memberikan kontribusi nyata terhadap Profitabilitas dikarenakan perolehan t hitung 0.065961 yang berada di bawah t tabel 1.69236 dengan tingkat signifikansi 0.9478 melampaui 0.05 yang menyebabkan Ha2 harus digugurkan. Penyelidikan secara kolektif membuktikan adanya pengaruh signifikan Tingkat Hutang dan Struktur Modal terhadap Profitabilitas, yang dibuktikan dengan nilai F hitung 4.189942 melampaui F tabel 2.89 dan tingkat signifikansi 0.023903 di bawah 0.05 sehingga Ha3 diterima. Angka Adjusted R2 sebesar 0.654178 memberikan gambaran bahwa 65% fluktuasi Profitabilitas bersumber dari Tingkat Hutang dan Struktur Modal, sementara 35% sisanya merupakan kontribusi dari variabel di luar ruang lingkup model ini.
Abstract:The development of adaptive and multisensorial learning media is a critical aspect in supporting the success of inclusive education, particularly for visually impaired students who face challenges in comprehending abstract…
ct concepts in science subjects. These limitations necessitate innovative learning media capable of optimizing information processing through alternative sensory modalities, namely auditory and tactile. Audio-tactile media represents an innovation that simultaneously integrates sound and touch stimulation to facilitate multisensorial conceptual understanding and enhance the cognitive construction of visually impaired students. This study employs a qualitative descriptive approach utilizing observation, in-depth interviews, and documentation techniques to evaluate the effectiveness of audio-tactile media in the context of science learning within inclusive classrooms. The results indicate that audio-tactile media significantly improves conceptual understanding, learning motivation, and active participation among visually impaired students. Additionally, this media strengthens social interaction among students and supports teachers in delivering material inclusively and responsively to individual learner needs. The novelty of this research lies in the application of learning media that combines two sensory modalities as an innovative pedagogical strategy to overcome cognitive barriers caused by visual impairment, while simultaneously enriching the multisensorial learning experience. These findings contribute significantly to the development of an adaptive, inclusive, and equitable science learning model for students with special needs. Accordingly, audio-tactile media is recommended as an effective alternative to create an inclusive and high-quality learning environment.
Abstract:Dyslexia is a neurodevelopmental disorder that specifically affects an individual's ability to process phonological and orthographic information, thereby hindering the development of basic literacy skills. In inclusive education…
ducation systems at the elementary level, these limitations are often not addressed through pedagogical approaches that align with the neurocognitive needs of learners. The problem addressed in this study is the effectiveness of the multisensory learning approach in improving the reading skills of children with dyslexia in inclusive elementary education settings. This research was conducted through a systematic literature review using a descriptive qualitative approach, drawing upon scholarly sources published in nationally and internationally accredited journals over the past decade. Thematic analysis was employed to identify consistent empirical findings related to multisensory interventions. The results show that the multisensory approach (which simultaneously engages visual, auditory, kinesthetic, and tactile modalities) has been proven to enhance phonological decoding, word recognition accuracy, reading fluency, and learning affectivity in children with dyslexia. Its effectiveness is highly influenced by the duration and intensity of the intervention, educators' competence in designing multisensory activities, and the suitability of materials to individual sensory profiles. The conclusion of this review asserts that the multisensory approach is not merely a remedial strategy, but a neuroeducation-based pedagogical framework that is inclusive and transformative. The novelty of this research lies in its integrative emphasis on the multisensory approach and principles of educational neuropsychology as the foundation for developing learning models that are responsive to the needs of neurodivergent learners in the context of inclusive elementary education in Indonesia.
Abstract:Market manipulation practices in the Indonesian capital market have the potential to harm investors, distort fair price formation, and undermine market integrity. These conditions require effective supervision by the Financial…
ancial Services Authority (Otoritas Jasa Keuangan—OJK) as the institution authorized to regulate and supervise capital market activities. This study aims to analyze the legal framework governing OJK's supervision of market manipulation practices, assess the effectiveness of its implementation, and identify the factors influencing the success of such supervision. This study employed a normative legal research method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that OJK's supervisory authority is supported by a strong legal framework under Law Number 8 of 1995 concerning the Capital Market and Law Number 21 of 2011 concerning the Financial Services Authority. Nevertheless, the effectiveness of supervision continues to face challenges arising from technological developments, the increasing complexity of market manipulation schemes, and limitations in supervisory capacity. This study concludes that strengthening institutional capacity, optimizing the use of technology, and enhancing inter-agency coordination are essential to improving investor protection and maintaining the integrity of the capital market. The novelty of this study lies in its integrated analysis of the legal framework, supervisory effectiveness, and technology-based market manipulation challenges within a single analytical framework.
Abstract:This study aims to examine the effect of organizational culture on employee performance through employee work motivation at PT. Permodalan Nasional Madani Cianjur Branch. The research employs a quantitative approach using…
g Structural Equation Modeling (SEM) implemented through the SmartPLS program. The population of interest comprises all employees of PT. Permodalan Nasional Madani Cianjur Branch, with a sample consisting of 102 respondents. Data collection was conducted through online questionnaire distribution, ensuring wide and efficient coverage.The analysis results demonstrate that work motivation plays a significant role in mediating the influence of organizational culture on employee performance at PT. Permodalan Nasional Madani Cianjur Branch. This finding underscores the importance of work motivation as an intervening variable in the relationship between organizational culture and employee performance.The Direct Effect Analysis yielded several important findings. First, the relationship between Organizational Culture (OC) and Work Motivation (WM) shows positive and significant results, with an Original Sample (Path) value of 0.693, t-Statistics of 10.788, and P-Values of 0.000. This indicates that organizational culture has a strong and direct influence on employee work motivation.Second, the relationship between Organizational Culture (OC) and Employee Performance (EP) also shows positive results, albeit with a lower level of significance. The Original Sample (Path) value of 0.068, t-Statistics of 1.949, and P-Values of 0.052 indicate a positive influence, though at the threshold of statistical significance.Lastly, the relationship between Work Motivation (WM) and Employee Performance (EP) demonstrates highly positive and significant results. With an Original Sample (Path) value of 0.760, t-Statistics of 13.294, and P-Values of 0.000, this finding affirms the crucial role of work motivation in enhancing employee performance.In conclusion, this research highlights the importance of organizational culture and work motivation in the context of employee performance at PT. Permodalan Nasional Madani Cianjur Branch. These findings provide valuable insights for management in designing strategies to improve employee performance through strengthening organizational culture and enhancing work motivation.
Abstract:The capital market has become a cornerstone of modern economies, facilitating the flow of funds between investors and business entities to support growth and innovation. However, interest in investing in the Indonesian capital…
apital market still faces significant challenges, particularly in terms of risk understanding, perception, and individual motivation for investment. This research aims to explore the factors influencing individual investment interest in PT. Indonex Bangun Investama, a key player in the Indonesian capital market. The research adopts a quantitative approach involving 82 active investors of PT. Indonex Bangun Investama. Data analysis utilizes various statistical techniques such as normality tests, multicollinearity tests, and multiple linear regression analysis to examine the impact of risk, motivation, and investment knowledge variables on investment interest. The analysis results indicate that risk and motivation significantly affect investment interest, while investment knowledge, although important, does not significantly influence investment interest individually. These findings provide deeper insights into the psychological and economic factors underlying individual investment decisions in the Indonesian capital market. The implications of this research suggest the need for a more holistic and strategic educational approach to enhance financial literacy and effective risk mitigation in individual investment strategies. Thus, this research makes a significant contribution to the development of education strategies and risk management in the Indonesian capital market context, laying a foundation for further discussions on expanding accessibility and participation in investment among the public.
Abstract:Physical fitness is a very important part of everyday life and almost everything that’s done depends on the physical member. In order to function properly, it is essential for us to maintain physical health so as not to…
o cause problems and risk illness. In addition to the illness caused by physical activity, it can also be caused by age actors. In the field of health continues to undergo rapid development, one of the breakthroughs that has been used is the use of ultrasonic waves. Ultrasonic waves are the result of mechanical vibrations produced by the movement of isolated molecules in their diffusion media. If tissues receive ultrasound waves, the impact includes biological effects, mechanical effects and thermal effects. Some of the findings that have been established are the application of ultrasound waves to therapies in cases that appear on physical limbs. On this article aims to be able to contribute in the field of health so that it is easier to develop the use of ultrasonic therapy. This article is compiled using a literature review method taken from the references that have been collected. Of all the references collected, ultrasonic waves are used as therapies for some physical function problems. This therapy also collaborates with several paractic methods of health to address the existing problems. Therapy using ultrasonic modality has been shown to reduce pain, muscle cramps and minor injuries. It can be concluded that ultrasound therapy can help deal with patients suffering from disorders in their physical bodies, either to reduce pain or during the recovery process.