Abstract:This study aims to determine the financial performance of PT. Bank Sulsebar for the 2017-2021 period is based on three types of ratios, namely liquidity ratios, solvency ratios and profitability ratios. The population in…
this study is the financial statements of PT. Sulselbar Bank. The sample in this study is the financial statements of PT. Bank Sulselbar Period 2017-2021. The data collection technique used is documentation. The data analysis technique used is descriptive quantitative method and financial ratio analysis. The results of this study indicate that the calculation of the ratio of liquidity and profitability ratios of PT. Bank Sulselbar is above the standard of the banking industry. Calculation of the solvency ratio of PT. Bank Sulselbar is below the standard of the banking industry. So it can be concluded that the financial performance of PT
Abstract:This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to…
o 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Abstract:This research is descriptive research and uses qualitative methods. This research aims to analyze the factors of students' low interest in learning in grade IV science and science subjects at SD 190 Palembang, totaling 16…
16 students. The sampling technique in this research uses the proportional sampling method, In this study, the data taken was in the form of interview data, questionnaires and documentation in carrying out this research. The first step taken by the researcher was distributing questionnaires to students. The questionnaire was closed with 5 answer choices, namely strongly agree, agree, neutral, disagree and strongly disagree. agree, the questionnaire instrument consists of 21 statement items. Next, carry out the interview stage which is carried out after giving a questionnaire consisting of 10 questions and then carry out the documentation stage which shows that there are several students whose scores are below the Kkm, namely 75. So the indicator that can be concluded is the feeling of happiness indicator which is 12.79%, while The indicator of student interest was 13.21%, then the indicator of student attention was 14.5%, then the indicator of student involvement was 20.95%. In terms of indicators of student interest in science and science subjects, the percentage results were 13.21% with poor criteria.
Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:This study aims to explore students’ perceptions of the effectiveness of using canva in designing lecture presentations. The background of this study stems from the rapid development of digital technology that encourages…
es the use of design applications as a means of supporting the learning process. The research method used was a quantitative survey involving 30 students as respondents who were selected purposively, namely those who had direct experience using canva. The data collection instrument was a Likert scale questionnaire with 20 statements covering aspects of ease of use, time efficiency, quality and creativity, academic benefits, collaboration, limitations, and satisfaction levels. The results showed that the majority of students had a positive view of using canva. This application was considered easy to operate even without in-depth design skills, helping to speed up the preparation of presentations, while also improving the quality and creativity of the display. In addition, canva is considered to provide real academic benefits, support collaboration, and encourage the exploration of diverse visual styles. However, there are still a number of weaknesses, such as the limitations of the free version, visual designs that are considered less suitable for formal academic contexts, and a small number of students who feel that their creative space is limited. From this research, it can be concluded that canva can be used as an alternative medium to support the learning process in higher education, particularly in developing students' presentation skills. Lecturers and educational institutions can also utilize canva as an innovative learning tool that encourages creativity, collaboration, and improves the quality of material delivery. In addition, the results of this study can be used as a basis for developing policies on the use of digital media in academic activities that are more effective and relevant to students' needs.
Abstrak
Penelitian ini bertujuan untuk mengeksplorasi persepsi mahasiswa mengenai efektivitas penggunaan canva dalam merancang presentasi perkuliahan. Latar belakang kajian ini berangkat dari pesatnya perkembangan teknologi digital yang mendorong pemanfaatan aplikasi desain sebagai sarana penunjang proses pembelajaran. Metode penelitian yang digunakan adalah survey kuantitatif yang melibatkan 30 mahasiswa sebagai responden yang dipilih secara purposive, yakni mereka yang memiliki pengalaman langsung menggunakan canva. Instrumen pengumpulan data berupa angket skala Likert dengan 20 butir pernyataan yang mencakup aspek kemudahan penggunaan, efisiensi waktu, kualitas dan kreativitas, manfaat akademik, kolaborasi, keterbatasan, serta tingkat kepuasan. Hasil penelitian memperlihatkan bahwa mayoritas mahasiswa memiliki pandangan positif terhadap penggunaan canva. Aplikasi ini dinilai mudah dioperasikan meskipun tanpa keahlian desain yang mendalam, membantu mempercepat penyusunan presentasi, sekaligus meningkatkan mutu dan kreativitas tampilan. Selain itu, canva dianggap memberi manfaat akademik nyata, mendukung kerja sama, dan mendorong eksplorasi gaya visual yang beragam. Meski demikian, masih ditemukan sejumlah kelemahan, seperti keterbatasan fitur versi gratis, desain visual yang dinilai kurang sesuai untuk konteks akademik formal, serta sebagian kecil mahasiswa yang merasa ruang berkreasi mereka terbatasi. Dari penelitian ini dapat ditemukan bahwa canva dapat dijadikan media alternatif untuk menunjang proses pembelajaran di perguruan tinggi, khususnya dalam pengembangan keterampilan presentasi mahasiswa. Dosen dan institusi pendidikan juga dapat memanfaatkan canva sebagai sarana pembelajaran inovatif yang mendorong kreativitas, kolaborasi, serta peningkatan kualitas penyampaian materi. Selain itu, hasil penelitian ini dapat menjadi dasar bagi pengembangan kebijakan penggunaan media digital dalam kegiatan akademik yang lebih efektif dan relevan dengan kebutuhan mahasiswa.
Abstract:The focus of research on the statement is the strategy of developing human resources (HR) of the Army through a human capital approach in increasing the professionalism, capability, and effectiveness of military personnel…
l to support the operational success of the Army in facing various security challenges. The purpose of this research is to analyze the Human Resource Development Strategy of the Indonesian Army through the Human Capital Approach. The method used in this research is descriptive qualitative with SWOT analysis tools and tree analysis. The theory used in this research is human capital. The results showed that the strategies used for HR development with a human capital approach are (1) Improving the quality of education and training of soldiers through evaluation and inclusive curriculum development. (2) Utilizing good education and training to improve soldiers' capabilities through an integrated and sustainable human capital approach. (3) Improving the professionalism of soldiers through merit-based personnel management system reform. (4) Improving soldiers' welfare by providing access to specialized higher education through the Defense University. (5) Improving transparency and efficiency through information and communication technology, keeping soldiers' focus on the main task of defense. By adopting a human capital approach, the Army is expected to improve the quality and capability of soldiers, so that they are ready to face future challenges and support the achievement of the organization's strategic goals.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research…
search method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.