Abstract:This research was conducted with the aim of knowing, analyzing, and testing the effect of profitability, liquidity, solvency, and activity on the value of manufacturing companies in the food and beverage sub-sector listed…
d on the Indonesia Stock Exchange for the 2018-2022 period. Profitability is measured by Return on Equity, liquidity is measured by the Current Ratio, solvency is measured by the Debt to Equity Ratio, and activity is measured by Total Asset Turnover. This study uses a type of quantitative research with a comparative causal approach. The population used in this study were 30 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research sample was taken using a purposive sampling technique. so that a sample of 11 food and beverage sub-sector companies were obtained which were listed on the Indonesia Stock Exchange for the 2018-2022 period. The analytical method used is multiple linear regression analysis using the SPSS version 21 program. The results of this study state that profitability has a positive and significant effect on firm value. Solvability has a positive and insignificant effect on firm value. liquidity and activity have a negative and insignificant effect on firm value.
Abstract:This study aims to determine the financial performance of PT. Gudang Garam Tbk in terms of profitability ratio analysis for 2019-2022. The type of research used is descriptive quantitative. The data collection technique…
in this study uses documentation techniques in the form of balance sheets and income statements for 2018-2022. The profitability ratios used in this study include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The results showed that the financial performance of PT. Gudang Garam Tbk for the last four years has tended to be unfavorable, because the average value of the profitability ratio is below the expected standard of measurement. To overcome the problem of declining financial performance, PT. Gudang Garam Tbk must identify and control production and distribution costs more efficiently, develop appropriate pricing and sales strategies, manage accounts receivable properly, and be prudent in using loans with favorable interest rates to increase the company's net profit.
Abstract:Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance…
erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.
Abstract:This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia…
ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program.
The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.
Abstract:This study aims to find out how the effect of e-service quality on e-loyalty through e-satisfaction at Mandar Coklat Shop Macoa. The population in this study were customers at Mandar Coklat Shop Macoa the sample used was…
60 customers. Data collection was carried out using the questionnaire method which was distributed via Google from. The data analysis technique used is partial least squares (PLS) using measurement model analysis (outer model) and structural model analysis (inner model) where the research results show a direct effect of E-Service (X) on E-Loyalty (Y), where from the results of the statistical test the result is a p-value (0.011) <0.05, which means that the p-value is less than the significance level of 0.05 so that there is a direct effect of E-Service on E -Loyalty.
Abstract:Digital transformation in elementary education demands technology integration that is not only oriented towards learning effectiveness but also towards strengthening character values. Learning evaluation, as a crucial part…
rt of the educational process, needs to be designed adaptively without neglecting the internalization of Islamic values. This study aims to analyze and describe the integration of the Quizizz platform in evaluating Islamic value-based learning at SDN Palumbonsari I, East Karawang District. The study used a qualitative approach with a case study type. Data were collected through participatory observation, in-depth interviews, and documentation, then analyzed interactively through reduction, presentation, and drawing conclusions. The results show that the integration of Islamic values was carried out systematically through three stages: evaluation planning by incorporating value indicators into learning tools, implementation of values in question design and digital feedback, and post-evaluation reflection in class. Digital features were utilized not only to display scores but also to convey moral messages that support Islamic character formation. In practice, digital evaluation functions as a cognitive measurement instrument as well as a means of habituating values. The implications of this research confirm that the use of digital platforms in evaluation can be directed as a medium for internalizing values if it is designed in a structured manner and supported by the teacher's pedagogical commitment.
Abstract:Problem-solving ability is a skill that every individual must possess. Mathematical problem-solving is one of the skills that must be mastered in everyday life. This research aims to develop interactive learning media based…
sed on PBL to enhance students' mathematical problem-solving abilities. This research uses the Design and Development (D&D) method with the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The data collection technique in this study used a questionnaire with a Likert scale. The research results indicate that the PBL-based interactive media is suitable for use, with validation from subject matter experts at 97.2%, media experts at 97.6%, and product trials at 87.5%. The improvement in problem-solving skills was also measured through the N-Gain test, with an N-Gain result of 1, indicating a high criterion. The improvement in students' mathematical problem-solving skills increased after using PBL-based interactive media. This demonstrates the importance of media in delivering education. Media designed according to students' needs effectively and efficiently can enhance students' interest, motivation, and understanding in learning.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Ahmad Jamaan, Muhammad Saeri, Fatmawati, Andrean Triatmaja, Ayu Iswandari, Deva Kanaya, Faisa Aufa Nabila, Melinawati, Muhamad Nazri, Muhammad Raja Athallah, Muhammad Ridho Azani, Vania Sheila Puspita, Wanda Fauzian Septa Indra
Abstract:The development of digital technology has had a significant impact on the social lives of adolescents, including the emergence of cyberbullying issues that can disrupt mental health and social relationships. The current…
phenomenon suggests that adolescents are vulnerable to involvement as both perpetrators and victims, due to low literacy levels about cyberbullying. This community service activity aims to increase students' knowledge at SMAN 12 Pekanbaru about the dangers of cyberbullying and encourage them to use social media responsibly. This activity was conducted through interactive outreach and education, such as video screenings, discussion sessions, and role-plays involving students. The activity results demonstrated increased students' understanding of the impacts, causes, and preventive measures of cyberbullying. Furthermore, students showed enthusiasm for becoming anti-cyberbullying digital literacy agents in their schools and communities.
Abstract:This community service program aimed to enhance the knowledge and skills of early childhood education (PAUD) teachers in applying gradient coloring techniques as a strategy to support children's fine motor development. The…
he training was conducted through three main stages: delivery of material on the importance of fine motor stimulation through art activities, participatory discussions, and hands-on practice in gradient coloring techniques. Evaluation was carried out using pre-test and post-test instruments to measure the improvement in participants’ competencies. The results showed a significant increase in understanding and skill levels. The percentage of participants classified as "excellent" increased from 0% to 40%, those in the "good" category rose from 34% to 40%, and 20% were categorized as "sufficient". No participants were classified as "poor" or "very poor". These findings indicate that training in gradient coloring techniques is effective in enhancing the capacity of ECE teachers to provide creative and enjoyable fine motor stimulation for young children.