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Showing 635 articles found for "Cause"

Comparative Analysis of Financial Statements With a Financial Ratio Approach

Angreyani, Andi Dewi
Abstract: The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements… from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk

The Influence of Motivation and Work Environment on The Performance Employees of Trade and Industrial Department of Gowa District

Andriyani, Lilis, Tawe, Amiruddin, Burhanuddin, Akbar, Abdi, Wardhana Haeruddin, Muhammad Ilham
Abstract: This study aims to determine the effect of motivation and work environment on employee performance at the Department of Trade and Industry of Gowa Regency. The population in this study were all employees at the Department… t of Trade and Industry of Gowa Regency, totaling 40 people. The number of samples used is the entire population because there are less than 100 people, namely the type of saturated cover, with this type of quantitative research. The data used are primary data and secondary data obtained using a questionnaire distribution technique.The results of the research after being processed with SPSS. 21 Based on the results of the research it shows that motivation (X1) has a positive and significant effect on employee performance. work environment (X2) has an effect on employee performance, and in terms of positive influence it also has a significant impact. And together motivation and work environment affect employee performance.

Analysis of Stock Portfolio Performance Using The Jensen Method

Musa, Chalid Imran, Anwar
Abstract: Measuring portfolio performance cannot only be seen from the returns, but also must pay attention to the risks that investors will bear. Measuring the performance of a stock portfolio can be facilitated by using a proxy,… namely LQ 45 shares, which are liquid stocks with high market capitalization, have high trading frequency, have good growth prospects and financial conditions, are not volatile and have been objectively selected by the IDX and are stocks. which is safe to own because the fundamental performance of these stocks is good, so that from a risk perspective the LQ 45 stock group has the lowest risk compared to other stocks. The research objective was to determine portfolio performance assessment using the Jensen method, a case study of the LQ45 index on the Indonesian stock exchange for the 2019-2022 period. The population in this study is LQ45 index shares on the Indonesian stock exchange for the 2019-2022 period based on a purposive sampling technique. Data collection is documentation and literature study. The data analysis that will be used in this study is by using the Microsoft Excel 2010 application program to form an optimal portfolio using the Single index model and to assess the performance of a stock portfolio using the Jensen index method. the results of portfolio performance analysis of Jensen's Alpha LQ45 index optimal stocks and obtaining an average RVOR value of 0.0207 or 2.07%.

The Influence of Motivation on Employee Performance of Trade and Industrial Department of Gowa Regency

Tawe, Amiruddin, Musa, Chalid Imran
Abstract: This study aims to determine the effect of motivation on employee performance at the Department of Trade and Industry of Gowa Regency. The population in this study were all employees at the Department of Trade and Industry&#8230; ry of Gowa Regency, totaling 40 people. The number of samples used is the entire population because there are less than 100 people, namely the type of saturated cover, with this type of quantitative research. The data used are primary data and secondary data obtained using a questionnaire distribution technique. The results of the research after being processed with SPSS.21 Based on the results of the research it shows that motivation (X) has a coefficient value of 0.841 and t_count > t_table (3.385 > 2.026) and the value of Sig. of 0.002 <0.05, which means that motivation has a positive and significant effect on employee performance.

The Influence of Psychological Empowerment on Workforce Agility of Office Staff Housing Provision Study Province of West Sulawesi

Rezki Amaliah, Andi Mustika Amin, Tenri S.P. Dipoatmodjo, Agung Widhi Kurniawan, Muh. Ikhwan Maulana Haeruddin
Abstract: This study aims to find out how the effect of psychological empowerment on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi. This study uses a qualitative descriptive&#8230; e approach through data collection by interviews and documentation and analyzed by reducing data, presenting data, and drawing conclusions and verification. The results of this study illustrate that psychological empowerment has an influence on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi, but it is not significant because there is one indicator of psychological empowerment that is not fulfilled, namely self-determination. On this indicator employees are limited in determining their own way of working because they are bound by contracts and rules that apply in the workplace. The indicators of unfulfilled workforce agility are proactive indicators. While other indicators are met. Based on the results of the research above, it is known that psychological empowerment has an insignificant effect on workforce agility.

The Influence of Competence on Employee Performance at the Office of Education and Culture of Enrekang District

Serli, Muh. Ichwan Musa, Uhud Darmawan Natsir, Burhanuddin, Nurman
Abstract: This study aims to determine the effect of competence on employee performance at the Education and Culture Office of Enrekang Regency. The independent variable in this study is employee competency, while the dependent variable&#8230; riable is employee performance. This type of research is quantitative research. The number of respondents used in this study were 30 people. The data analysis technique used in this study is simple linear regression analysis using SPSS 13.00 for windows. The results of this study were obtained from the t test showing a significant influence between the two variables with a sig probability. of 0.009 where this value is much smaller than 0.05. This means that competence has a significant influence on employee performance. Because the significant value is smaller than the error rate (0.05). The conclusion is that employee competence has a positive and significant effect on employee performance at the Education and Culture Office of Enrekang Regency.

Analysis of Financial Distress of Cigarette Sub Sector Companies Listed on the Indonesia Stock Exchange Period 2017-2021

Muhammad Imaduddin As'ad, Agung Widhi Kurniawan, Anwar, Anwar Ramli, Andi Mustika Amin
Abstract: This study aims to determine the potential for bankruptcy experienced by industrial companies in the cigarette sub-sector in 2017-2021. This type of research uses descriptive quantitative with a population of issuers in&#8230; the cigarette sub-sector during 2017-2021. Sampling using purposive sampling method to get 4 companies. Data collection was carried out using documentation techniques. Data analysis techniques using the First Altman Z-Score. The results showed that in the last five years the potential for bankruptcy in cigarette sub-sector companies was low because there was only one company that had the potential to go bankrupt, namely PT. Bentoel Internasional Investama Tbk. The company is in a vulnerable precautionary zone for bankruptcy during 2018-2019 and there are indications that the company is experiencing financial difficulties in 2020. The company PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna, PT. Wismilak Inti Makmur Tbk, has no potential for bankruptcy.

Analysis of Regional Expenditure Performance in the Report Budget Realization in Planning Agency Regional (BAPEDA) Majene District

Rusnah
Abstract: This study aims to determine the expenditure performance of the District Planning Agency. Majene in the Budget Realization Report regarding the difference between spending and the budget, spending growth, spending efficiency&#8230; ency and how capital expenditures and operations are being carried out. This research is a quantitative descriptive study, the data used is secondary data in the form of a report on the realization of the Regional Planning Agency's budget for the 2018-2020 fiscal year in Kab. Majene. The analytical techniques used are analysis of spending variance, analysis of spending growth, analysis of spending efficiency, and shopping compatibility. The results of this study indicate that the results of the analysis of the expenditure variance in 2018 - 2020 expenditure performance are considered good even though in 2018 the level of budget realization is very low, which is only 22% compared to the following year. Analysis of spending growth in 2018 – 2019 increased by 362%. Meanwhile, in 2019-2020, it actually decreased by 37% percent from last year. Expenditure efficiency analysis in 2018 the level of budget efficiency is 22%, in 2019 the level of budget efficiency is 98%, and in 2020 the level of budget efficiency is 95%. Although in 2018 the level of budget efficiency is still relatively good because it does not exceed the total budget target or the level of budget efficiency is above 100%. The compatibility analysis, namely the analysis of capital expenditures on total expenditures, shows that in 2018 the level of capital expenditure was only 1%, in 2019 it was only 2% and in 2020 it was only 1%. As for the analysis of operating expenses in 2018 it was 99%, in 2019 it was 98%, and in 2020 it was 99%.

Pengaruh Pemanfaatan AI Sebagai Tutor Virtual Terhadap Self-Efficacy Mahasiswa Pada Mata Kuliah Analisis Real

Amanda Chantika Sari Br Purba, Eliza Dwi Ananda, Yovi Dwi Ramadhani, Yurinda Vilga Al Hafizah, Elfira Rahmadani
Abstract: Perkembangan pesat teknologi Artificial Intelligence (AI) telah mengubah lanskap pendidikan tinggi secara signifikan, terutama dengan hadirnya tutor virtual berbasis AI yang mampu memberikan umpan balik cepat, tepat, dan&#8230; personal. Analisis Real merupakan salah satu mata kuliah yang paling menantang dalam program pendidikan matematika karena sifat abstraknya sering menyebabkan rendahnya self-efficacy mahasiswa. Penelitian ini bertujuan menganalisis pengaruh pemanfaatan AI sebagai tutor virtual terhadap self-efficacy mahasiswa Pendidikan Matematika Universitas Asahan yang menempuh mata kuliah Analisis Real. Penelitian menggunakan pendekatan kuantitatif dengan desain quasi-experimental one-group pretest-posttest, melibatkan 15 mahasiswa yang dipilih melalui purposive sampling. Instrumen angket self-efficacy dikembangkan berdasarkan tiga dimensi Bandura (magnitude, strength, generality), divalidasi melalui expert judgment dengan Cronbach’s Alpha sebesar 0,84. Hasil analisis deskriptif menunjukkan peningkatan rata-rata skor self-efficacy dari 65,67 (pre-test, kategori sedang) menjadi 79,93 (post-test, kategori tinggi), dengan peningkatan sebesar 21,7%. Uji Wilcoxon Signed-Rank Test menghasilkan nilai Z = −3,408 dengan p-value = 0,001 (p < 0,05), yang mengkonfirmasi terdapat perbedaan signifikan self-efficacy mahasiswa sebelum dan sesudah intervensi enam minggu menggunakan AI tutor virtual. The rapid development of Artificial Intelligence (AI) technology has significantly transformed higher education, particularly through AI-based virtual tutors capable of providing fast, precise, and personalized feedback. Real Analysis, one of the most challenging mathematics education courses, frequently causes low self-efficacy among students due to its abstract nature and demands for formal proof-writing. This study examines the effect of utilizing AI as a virtual tutor on self-efficacy of mathematics education students at Universitas Asahan. A quantitative quasi-experimental one-group pretest-posttest design was employed with 15 students selected via purposive sampling. The self-efficacy questionnaire was based on Bandura’s three dimensions: magnitude, strength, and generality, validated by expert judgment with Cronbach’s Alpha coefficient of 0.84. Descriptive analysis results showed an increase in mean self-efficacy scores from 65.67 (pre-test, moderate category) to 79.93 (post-test, high category), representing a 21.7% improvement. The Wilcoxon Signed-Rank Test yielded Z = −3.408 with p-value = 0.001 (p < 0.05), confirming a significant difference in student self-efficacy before and after the six-week AI virtual tutor intervention.

Penerapan Data Mining Dalam Estimasi Harga Emas Menggunakan Algoritma Trend Moment Pada PT Victoeria Vici

Erika Fahmi Ginting, Husna Gemasih, Suci Andriyani, Mutiara S. Simanjuntak, Chindi Dwi Lestari Nainggolan
Abstract: Emas merupakan salah satu jenis komoditi yang paling banyak diminati untuk tujuan investasi, karena dipandang sebagai instrumen yang lebih aman dibandingkan saham serta memiliki nilai jual yang selalu bergerak mengikuti&#8230; kondisi pasar. PT Victoeria Vici, sebagai pelaku usaha perhiasan emas custom, menghadapi kendala dalam menentukan estimasi harga jual kepada pelanggan, sebab proses pengerjaan pesanan custom membutuhkan waktu hingga 14 hari, sementara harga emas bergerak fluktuatif dan tidak terstruktur setiap harinya sehingga estimasi harga menjadi tidak akurat dan tidak efektif. Berdasarkan permasalahan tersebut, penelitian ini menerapkan konsep Data Mining dengan algoritma Trend Moment untuk mengestimasi harga emas pada rentang waktu tertentu. Data yang digunakan merupakan data historis harga emas per gram pada PT Victoeria Vici periode Agustus–Oktober 2021 sebanyak 92 data. Tahapan penelitian meliputi pengumpulan data, penentuan variabel X dan Y, eliminasi untuk memperoleh nilai konstanta a dan slope b, serta penerapan persamaan Y = a + bX untuk memperoleh nilai estimasi. Hasil perhitungan menunjukkan nilai a = 720.871,725 dan b = 3,108 sehingga model estimasi mampu menghasilkan proyeksi harga emas yang mendekati pola data historis. Model ini kemudian diimplementasikan ke dalam aplikasi berbasis desktop menggunakan Microsoft Visual Basic 2010 dan basis data Microsoft Access, dilengkapi Crystal Report untuk pencetakan laporan hasil estimasi. Hasil penelitian menunjukkan bahwa algoritma Trend Moment dapat membantu PT Victoeria Vici dalam memperoleh estimasi harga emas secara lebih cepat, konsisten, dan terdokumentasi. Gold is one of the most sought-after commodities for investment purposes, as it is regarded as a safer instrument compared to stocks and has a selling value that constantly fluctuates with market conditions. PT Victoeria Vici, a custom gold jewelry business, faces difficulty in determining the estimated selling price offered to customers because the production process for custom orders takes up to 14 days, while gold prices move in an unstructured and fluctuating manner every day, making manual price estimation inaccurate and ineffective. Based on this problem, this study applies the concept of Data Mining using the Trend Moment algorithm to estimate gold prices over a certain period of time. The data used is historical daily gold price data per gram from PT Victoeria Vici for the period of August–October 2021, consisting of 92 records. The research stages include data collection, determination of the X and Y variables, elimination to obtain the constant value a and the slope b, and the application of the equation Y = a + bX to obtain the estimated value. The calculation results show a value of a = 720,871.725 and b = 3.108, so that the estimation model is able to produce gold price projections that closely follow the pattern of historical data. This model was then implemented into a desktop-based application using Microsoft Visual Basic 2010 and a Microsoft Access database, equipped with Crystal Report for printing estimation result reports. The results show that the Trend Moment algorithm can help PT Victoeria Vici obtain gold price estimations more quickly, consistently, and in a well-documented manner.