Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:The rapid advancement of artificial intelligence (AI) has significantly impacted the healthcare sector, particularly in supporting the early detection of diabetes; however, many AI models still face challenges due to their…
ir black-box nature, where decision-making processes are not easily understood. This study aims to compare two Explainable Artificial Intelligence (XAI) methods, namely Local Interpretable Model-Agnostic Explanations (LIME) and SHapley Additive Explanations (SHAP), in interpreting the prediction results of an Artificial Neural Network (ANN) model using the Diabetes Health Indicator dataset. Prior to modeling, the data were preprocessed through cleaning and normalization to ensure quality and consistency. The trained ANN model was then analyzed using LIME and SHAP to evaluate the contribution of each feature to the prediction outcomes. The results show that both methods are capable of providing meaningful and interpretable explanations, although SHAP demonstrates more consistent and stable interpretations across the dataset. These findings highlight the importance of integrating XAI techniques to enhance model transparency, thereby increasing trust and supporting more reliable decision-making in clinical settings, particularly for diabetes diagnosis.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:Penelitian ini bertujuan untuk menganalisis kontribusi lingkungan keluarga dan lingkungan sekolah terhadap minat studi ke perguruan tinggi pada siswa kelas XI Program Keahlian Teknik Pemesinan di SMK Negeri 1 Padang tahun…
n ajaran 2025/2026, yang didorong oleh fenomena fluktuasi minat lulusan untuk melanjutkan pendidikan. Jenis penelitian ini adalah kuantitatif dengan metode regresi linier berganda yang melibatkan 50 siswa sebagai responden melalui teknik sensus sampling. Instrumen penelitian berupa kuesioner dengan skala Likert yang telah teruji validitas dan reliabilitasnya, kemudian data diolah menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial, variabel lingkungan keluarga berkontribusi signifikan terhadap minat studi dengan nilai t hitung 4,563, begitu pula dengan lingkungan sekolah yang memberikan kontribusi signifikan dengan nilai t hitung 2,375. Secara simultan, kedua variabel tersebut memberikan kontribusi sebesar 62,2% terhadap minat siswa melanjutkan studi ke perguruan tinggi, dengan persamaan regresi Y = -23,339 + 0,665X₁ + 0,515X₂. Hal ini menunjukkan bahwa semakin kondusif dukungan keluarga dan atmosfer sekolah, maka semakin tinggi minat siswa untuk melanjutkan pendidikan ke jenjang yang lebih tinggi, sementara 37,8% lainnya dipengaruhi oleh faktor-faktor lain di luar lingkup penelitian ini.
Abstract:This study examines the effectiveness of an ADDIE-based negotiation training program implemented for university students from multiple institutions. Using a quantitative one-group pre-test–post-test design, the study evaluates…
valuates whether the structured application of the ADDIE instructional design model leads to measurable improvements in negotiation skills. Data were collected through pre-training and post-training surveys and analyzed using a paired-samples t-test. The results indicate a statistically significant increase in participants’ post-test scores compared to pre-test scores, confirming the effectiveness of the training intervention. The findings further demonstrate that the systematic alignment of needs analysis, instructional design, material development, interactive implementation, and quantitative evaluation contributed to positive learning outcomes. This study contributes to the literature on instructional design and talent development by providing empirical evidence that ADDIE-based training can effectively enhance negotiation skills in higher education contexts.
Abstract:Penghambat jalannya pembangunan nasional sehingga rusaknya sebuah nilai moral didalam masyarakat merupakan sebuah permasalahan serius karena didalamnya tercermin sifat korupsi. korupsi merupakan penyalahgunaan kekuasaan…
atau wewenang demi mencapai keuntungan sendiri sehingga dapat dikatakan sebagai perbuatan melawan hukum seperti adanya penyuapan, penggelapan, pemerasan dan gratifikasi, sehingga mengakibatkan kerugian negara serta kepercayaan publik menurun. Dalam upaya melakukan pemberantasan korupsi tersebut bukan hanya di lakukan oleh penegakan hukum namun juga perlu adanya sebuah pembangunan karakter antikorupsi yang perlu diberikan oleh para generasi muda,sehingga di dalam peran Komisi Pemberantasan Korupsi (KPK) tersebut ada suatu peran penting dalam membangun sebuah karakter generasi muda untuk antikorupsi yaitu dengan melalui pendidikan, sosialiasi serta kampanye dalam membangun integittas. Dalam jurnal ini penelitian bertujuan untuk menganalisis peran KPK dalam membangun antikorupsi generasi muda serta menilai hambatan yang dihadapi untuk menilai struktur pelaksanaannya. jurnal penelitian ini menggunakan metode yuridis normatif yaitu dengan metode pendekatan perundang-undangan secara konseptual yang menghasilkan sebuah penelitian bahwa adanya peran KPK dalam pendidikan antikorupsi dapat berjalan melalui program pendidikan secara formal dan non formal,tetapi dapat dilihat juga bahwa adanya sebuah hambatan tantangan dalam menjangkau kesadaran masyarakat secara utuh. Maka demikian perlu adanya sinergitas antara KPK, lembaga pendidikan dan keinginan masyarakat untuk lebih belajar tentang antikorupsi agar dapat tercapai pembangunan karakter antikorupsi di lingkungan generasi muda.
Abstract:Perkembangan teknologi digital dan kecerdasan artifisial memberikan pengaruh yang signifikan terhadap dunia pendidikan, termasuk pendidikan anak usia dini. Namun, guru PAUD masih menghadapi keterbatasan pemahaman dan keterampilan…
erampilan dalam mengintegrasikan konsep dasar koding dan kecerdasan artifisial ke dalam kegiatan pembelajaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan sikap guru PAUD terhadap pemanfaatan koding dan kecerdasan artifisial yang disesuaikan dengan karakteristik pembelajaran anak usia dini. Metode pelaksanaan kegiatan dilakukan melalui pelatihan dan pendampingan berupa ceramah, diskusi, demonstrasi, serta praktik langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru terhadap konsep koding, pengenalan kecerdasan artifisial sederhana, serta kemampuan merancang pembelajaran berbasis computational thinking.
Abstract:The limitations of conventional distillation technology hinder micro, small, and medium enterprises (MSMEs) from producing herbal products with consistent quality. This study aims to develop an Arduino-based distillation…
system equipped with automatic temperature control to improve the production capacity and quality of herbal liquid smoke at CV Moga Permata Perkasa. The research methods include system design and fabrication, functional testing, operator training, and performance evaluation. The results demonstrate a 35% increase in production capacity and stable temperature control within a ±2°C range during the distillation process. These findings indicate that the developed system effectively enhances production efficiency and product consistency. Furthermore, the proposed technology is affordable, easy to operate, and has strong potential for implementation and replication among similar MSMEs.