Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This study aims to explore the ability of Cellular Automata-Markov (CA-Markov) model in predicting the expansion of urban growth rate in Ambon, Indonesia, and Gaza Strip, Palestine. Using a literature study approach, this…
s research collected and analyzed secondary data on land use change, population growth, and factors affecting urbanization in both regions. The results of the analysis show that the CA-Markov model has high accuracy in predicting land use change, and is able to describe the spatial dynamics of built-up land growth. This research emphasizes the importance of integrating environmental aspects in land use planning to achieve sustainable development. The findings are expected to provide useful recommendations for policy makers in managing urban growth, as well as enrich the literature on the application of the CA-Markov model in different contexts.
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.
Abstract:Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat beli pada produk Tap Cash BNI yang dipromosikan oleh NCT 127 melalui akun Social Media X @nctzenbase. Menggunakan paradigma positivisme dengan…
ngan pendekatan kuantitatif, metode survei diterapkan pada populasi pengikut @nctzenbase yang berjumlah 897.618 akun, dengan sampel 100 responden yang dipilih melalui teknik Non Probability Sampling. Data primer diperoleh melalui penyebaran kuesioner, sementara data sekunder dikumpulkan dari literatur dan sumber online. Validitas dan reliabilitas instrumen diuji menggunakan SPSS 26, menunjukkan semua variabel valid dan reliabel dengan nilai Cronbach’s Alpha di atas 0,70. Hasil penelitian menunjukkan bahwa lima dimensi utama endorsement—Trustworthiness, Expertise, Attractiveness, Respect, dan Similarity—berpengaruh signifikan terhadap minat beli. NCT 127 dianggap sebagai endorser yang terpercaya, berpengalaman, menarik, dihargai, dan memiliki kesamaan dengan audiens, yang semuanya meningkatkan kredibilitas dan loyalitas konsumen terhadap Tap Cash BNI. Iklan kolaborasi BNI dengan NCT 127 berhasil menarik perhatian (39 responden sangat setuju), membangkitkan minat (67 responden setuju), keinginan (60 responden sangat setuju), dan tindakan pembelian (58 responden sangat setuju). Nilai kebaruan dari penelitian ini terletak pada pemahaman mendalam tentang pengaruh celebrity endorsement dalam konteks pemasaran perbankan digital di Indonesia. Implikasi pada dunia pendidikan adalah penekanan pada pentingnya strategi pemasaran yang memanfaatkan selebriti dalam meningkatkan minat beli konsumen, serta panduan untuk penelitian lanjutan yang melibatkan variabel lain seperti pengalaman konsumen dan persepsi kualitas. Penelitian ini dapat menjadi referensi penting untuk studi terkait di masa mendatang, khususnya dalam mengembangkan strategi pemasaran yang efektif dan tepat sasaran.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:This research focuses on five indicators that influence service quality at the Tihu Village Office in Teluk Ambon District, Ambon: Tangible, Reliability, Responsiveness, Assurance, and Empathy. The study aims to analyze…
the service quality specifically at the Tihu Village Office within Teluk Ambon Subdistrict, Ambon City. The total sample size for this study was 30 respondents, comprising 5 purposively sampled employees and 25 community respondents selected incidentally. This research adopts a quantitative approach. Data was collected using observation and questionnaires, with frequency tables used for analysis. Based on the analysis of questionnaire data across the five indicators (tangible, reliability, responsiveness, assurance, empathy), the findings indicate that the service quality at the Tihu Village Office in Teluk Ambon Subdistrict is deemed insufficient.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This research aims to investigate the financial performance of a company by focusing on liquidity ratio analysis and market ratio analysis. Financial performance is a key indicator in evaluating the stability and financial…
al efficiency of a company. Liquidity ratios and market ratios are used to measure the financial performance of PT Gudang Garam Tbk as a case study during the period 2021-2023. By analyzing liquidity ratios and market ratios, this research aims to provide a deeper understanding of the financial health and market valuation of PT Gudang Garam Tbk. The research findings explain that overall, PT Gudang Garam Tbk needs to focus on better liquidity management and strategic initiatives. Management should be proactive in analyzing the factors affecting the financial performance of the company and take necessary actions to improve the situation. With careful management and the right strategies, PT Gudang Garam Tbk is expected to improve its financial performance and maintain stability in the long term
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.