Abstract:HR (Human Resources) development in sub-district offices refers to efforts to improve the quality, capacity and performance of employees working at the sub-district level. HR development is a strategic process that involves…
ves various activities and programs to strengthen the capabilities of individuals, teams and the organization as a whole. The aim is to improve efficiency, effectiveness and services provided to the community. Human resources are one of the most important assets for an organization/company. The role of human resources for organizations/companies is not only seen from the results of work productivity but also seen from the quality of work produced, even further, the superiority of an organization/company is also determined by the superiority of its human competitiveness, not determined by its natural resources. The stronger the knowledge of human resources, the stronger the company's competitiveness. Improving the quality of human resources, and therefore, this paper draws a conclusion, namely "Human Resource Management in the Kangayan District Office". Based on the introduction outlined above, the problem formulation that can be taken is how to manage and empower existing human resources in the Kangayan sub-district office so that it has benefits and functions even though the existing human resources are very limited, it can be achieved through the human resource development process, Human Resource Management (HRDM) is very closely related to HR in an organization or company. HRM itself has many benefits and functions and is useful in managing and empowering existing human resources who are planning to join an organization or company.
Abstract:Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 191 perusahaan…
erusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2020. Setelah menggunakan teknik purposive sampling maka didapatkan sampel sebanyak 59 perusahaan tetapi terdapat 9 perusahaan yang tidak masuk dalam pengujian SPSS sehingga sampel penelitian ini menjadi 50 perusahaan dengan total pengamatan penelitian sebanyak 200. Sumber data pada penelitian ini adalah data sekunder, dengan mengunakan teknik pengelolahan data mengunakan aplikasi program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Current Ratio (CR), Debt to Asset (DAR), dan Total Asset Turnover (TAT) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba, Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba, dan hasil penelitian secara simultan menunjukkan bahwa Current Ratio (CR), Debt to Asset (DAR), Return On Assets (ROA), dan Total Asset Turnover (TAT) berpengaruh signifikan terhadap pertumbuhan laba.
Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
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:Strategic planning of educational support facilities and infrastructure constitutes an essential aspect in enhancing the overall quality and efficacy of educational systems. The availability and suitability of educational…
l facilities serve as critical determinants influencing the smooth execution of teaching and learning activities, as well as the attainment of long-term institutional objectives. A frequent challenge encountered by educational institutions is the discrepancy between actual needs and the allocation of facilities and infrastructure, potentially leading to resource inefficiencies and degradation of educational service quality. Hence, an in-depth investigation into comprehensive strategic planning mechanisms is imperative to support precise, data-driven decision-making processes. This study employs a literature review methodology, integrating diverse scholarly sources, including indexed international journals, academic textbooks, national education policies, and other pertinent documents, to delineate an adaptive and sustainable conceptual framework for strategic planning. The findings affirm that the strategic planning process for educational facilities and infrastructure encompasses three principal stages: (1) empirical and prospective needs analysis, taking into account learner dynamics and curricular changes; (2) budget planning prioritizing fiscal efficiency and optimal resource utilization; and (3) procurement prioritization based on urgency, relevance, and impact on educational quality enhancement. The scope of facilities and infrastructure planned includes various categories ranging from physical infrastructure, consumables, immovable assets, to modern educational technology devices. The novelty of this research lies in the development of a holistic and participatory strategic planning model that accommodates the needs of all stakeholders and adapts to the evolving global educational landscape. Practical implications of this study are anticipated to reinforce governance in the procurement of educational facilities and infrastructure, ensuring effectiveness, transparency, and sustainability, while simultaneously supporting national educational transformation toward superior quality and heightened competitiveness.
Abstract:Cooperatives are membership-based economic entities that play a vital role in driving the growth of the microeconomic sector and improving member welfare through the principles of economic democracy. The sustainability of…
f cooperative performance heavily depends on effective financial management, particularly in maximizing the utilization of cash, receivables, and assets to enhance profitability. This study aims to examine the influence of cash turnover, receivables turnover, and total asset turnover on the profitability of cooperatives, as measured by Return on Assets (ROA) as a financial performance indicator. The research employs a quantitative approach using multiple linear regression analysis, based on secondary data from cooperative financial statements covering the period from 2019 to 2024. The analysis results show that both simultaneously and partially, the three independent variables have a positive and significant effect on profitability. Cash turnover and total asset turnover are the primary determinants in improving ROA, reflecting the importance of efficiency in managing liquidity and productive assets. Meanwhile, although receivables turnover is also significant, it requires strict supervision in the implementation of credit policies to avoid an increase in non-performing receivables. These findings contribute empirical evidence to the literature on cooperative financial management and offer practical implications for cooperative managers in designing financial resource management strategies aimed at improving performance and business sustainability. Therefore, optimizing the management of cash, receivables, and assets should be a strategic priority within cooperative financial systems to withstand increasingly complex and competitive economic dynamics.
Abstract:Stock prices represent the market’s consensus regarding the fair value of a business entity, formed through a rational assessment of both financial and non-financial information. Within the frameworks of signaling theory…
ry and market efficiency, financial ratios serve as fundamental indicators reflecting a company's ability to generate profit, manage assets, and maintain short-term liquidity stability. When the market faces systemic disruptions, such as the COVID-19 pandemic, and transitions toward post-pandemic normalization, investor sensitivity to internal indicators tends to increase due to heightened external uncertainty. Consequently, a deep understanding of the internal determinants of stock prices becomes increasingly critical for data-driven investment decision-making. This study aims to empirically examine the effect of the Current Ratio (CR), Return on Assets (ROA), and Total Asset Turnover (TATO) on stock prices, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was employed, using a descriptive-verificative design and secondary data drawn from audited financial statements and annual closing stock prices. The sample consisted of 91 companies selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The analysis results indicate that all three independent variables have a positive and significant impact on stock prices, both individually and collectively. This study contributes to the capital market literature by highlighting the relevance of financial ratios in explaining stock price fluctuations in the post-pandemic period, a topic that remains underexplored in the context of developing countries.
Abstract:Students can recognize gaining knowledge of material if in the mastering manner they use gear and substances referred to as getting to know media. This tool can take the shape of a physical item, inclusive of sporting out…
out experiments to understand standards in actual terms,
along with melting experiments to search for string wavves. Waves are also known as
vibration phenomena that propagate via a medium or maybe without a medium, these
vibrations may be idea of as oscillations that pass from one factor to another, because the
characteristic of an test is real and additionally uses teaching equipment, as well as an
approach for educators to make college students lively and satisfied in studying. This
observe ambitions to analyze the Melde experiment that's usedto decide the traits of waves
in strings. The test become accomplished by using striking a string and growing waves with
a certain frequency. The analysis effects display that Melde's experiment is powerful in
figuring out the properties of waves in strings, the results of those findings may be utilized
in various fields together with physics and engineering. This research utilized literature as
a method, examine methodology. The ranges in the use of the literature technique are looking
at, analyzing, then figuring out, then ultimately several opinions of the research that has
been achieved. There are 25 published articles acquired from various domestic assets
analyzed in this article. via wearing out a Melde test to determine a wave on a string,
students can discover the primary concepts of mechanical waves and college students begin
to have direct enjoy the use of the Melde experiment. And by means of sporting out the Melde
experiment students can be encouraged to recognize the role of tension, string density, and
string duration within the formation of status waves via statistics evaluation from their
personal experiments and are capable of increase students' talents in facts collection,
information evaluation, and the software of bodily principles to waves on strings in context,
experimental.
Abstract:This research purpose to determine the financial performance of PT Indofood Sukses Makmur, Tbk in 2018-2022 period using financial ratio analysis. The basis for assessing and achieving a company is through financial analysis…
ysis so that the company can control its financial condition and create a company framework. In assessing the job prospects of a company in the past and future and assessing the achievements of a company, financial ratio analysis is used which includes liquidity ratios (current ratio), solvency ratios (debt to asset ratio), activity ratios (total asset turnover), profitability ratio (return on equity) and market ratio (earnings per share). This research is descriptive research which is studied quantitatively. The population of the research is all financial reports of PT. Indofood Sukses Makmur, Tbk is listed on the IDX in 2018-2022 period. The sample for this research is the financial position report and comprehensive income statement in 2018-2022 period. Data collection was carried out using documentation techniques. The results of this research found that the overall financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period based on analysis of liquidity ratios and solvency ratios is in fairly good condition. Meanwhile, profitability ratios and market ratios are in good condition. However, regarding the activity ratio, the condition of PT. Indofood Sukses Makmur, Tbk is still not efficient so it can be said to be not good. This is due to an increase in sales and total assets during the 2018-2022 period. Based on the results of calculations and analysis of financial ratios, it can be concluded that the financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period experiences growth in various aspects and profitability can increase, making the company profitable.
Abstract:Abstract: In today’s digital age, social media has become a primary medium for social interactions, particularly among teenagers. While digital advancements bring various advantages, they also introduce challenges, such…
, such as the growing issue of cyberbullying, a harmful online behavior impacting teens' mental health and social relationships. This study focuses on developing an educational animation aimed at raising awareness about the effects and prevention of cyberbullying by employing the Multimedia Development Life Cycle (MDLC) approach. The MDLC method provides a structured, step-by-step process for creating multimedia-based animations, involving concept, design, material collection, assembly, testing, and distribution stages. Assets were created in Adobe Illustrator, while animation development used Adobe Animate to effectively communicate cyberbullying risks and preventive strategies to teenagers. Distributed through social media to assess audience feedback, the animation received initial positive responses, indicating an increased understanding of cyberbullying prevention. This study serves as a useful basis for further research into digital media’s role as a preventive tool against cyberbullying among youth.
Keywords: cyberbullying; animation; multimedia development life cycle
Abstrak: Di era digital saat ini, media sosial telah menjadi media utama untuk interaksi sosial, terutama di kalangan remaja. Sementara kemajuan digital membawa berbagai keuntungan, mereka juga menimbulkan tantangan, seperti masalah cyberbullying yang berkembang, perilaku online berbahaya yang memengaruhi kesehatan mental dan hubungan sosial remaja. Penelitian ini berfokus pada pengembangan animasi edukasi yang bertujuan untuk meningkatkan kesadaran tentang efek dan pencegahan cyberbullying dengan menggunakan pendekatan Multimedia Development Life Cycle (MDLC). Metode MDLC menyediakan proses langkah demi langkah yang terstruktur untuk membuat animasi berbasis multimedia, yang melibatkan konsep, desain, pengumpulan material, perakitan, pengujian, dan tahap distribusi. Aset dibuat di Adobe Illustrator, sedangkan pengembangan animasi menggunakan Adobe Animate untuk mengomunikasikan risiko cyberbullying dan strategi pencegahan secara efektif kepada remaja. Didistribusikan melalui media sosial untuk menilai umpan balik audiens, animasi tersebut menerima tanggapan positif awal, yang menunjukkan peningkatan pemahaman tentang pencegahan cyberbullying. Penelitian ini menjadi dasar yang berguna untuk penelitian lebih lanjut tentang peran media digital sebagai alat pencegahan terhadap cyberbullying di kalangan remaja.
Kata kunci: cyberbullying; animasi; multimedia developmet life cycle