Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:Background: Pregnancy is a process of fertilization between spermatozoa and ovum, followed by implantation or nidation. During the first trimester of pregnancy, pregnant women usually experience discomfort such as nausea…
and vomiting. About 50-80% of pregnant women experience nausea and vomiting in early pregnancy, typically between 6-12 weeks of gestation, due to gastrointestinal and psychological distress. One therapy to reduce the discomfort of nausea and vomiting during pregnancy is the use of citrus lemon aromatherapy. Purpose: This study aims to determine the effect of inhaling citrus lemon aromatherapy on the degree of nausea and vomiting (emesis gravidarum) in pregnant women during the first trimester. Methods: This paper uses a type of qualitative research whit a case study design. Results: The results of the nursing implementation stated that after the administration of citrus lemon aromatherapy inhalation, there was a decrease in the PUQE-24 score, namely from the category of moderate nausea and vomiting with a score of 12 to no nausea and vomiting with a score of 3. Conclusion: The effect of inhaling citrus lemon aromatherapy on the degree of nausea and vomiting (emesis gravidarum) in pregnant women during the first trimester is quite effective in helping to reduce nausea and vomiting in pregnant women.
Abstract:This research focuses on eight mental illnesses listed in the hadiths narrated by Imam al-Bukhari and their implications for modern mental health understanding and practice. Employing a literature review methodology, this…
s study analyzes and discusses the relevance of these mental illnesses—distress, sorrow, weakness, laziness, miserliness, cowardice, being debt-burdened, and being overpowered by others—in the context of contemporary psychology. The findings suggest that Islamic concepts of mental illnesses can provide new insights into therapeutic and clinical approaches, offering a framework for the integration of mental and spiritual health. The conclusion of this research emphasizes that integrating Islamic values into clinical psychology practices not only enriches theoretical understanding but also enhances the effectiveness of mental health interventions. The study further recommends the development of therapeutic programs that incorporate Islamic teachings, to support more inclusive and culturally sensitive mental health therapy approaches.
Abstract:Injected contraception is the most contraception method chosen by Indonesian women. There are 2 types of injected contraception, 3 monthly injecion which consists of progesterone only and 1 monthly injection consists of…
f a combination of oesterogen-progesterone. One of its side effect is increase weight, which is usually distressing for women due to the increase risk of suffering from many diseases such as heart attack, type-2 diabetes mellitus, sleep apnea, certain cancer, osteoarthritis, and asthma. The study aim was to identify the difference weight gain occurence between 3 monthly and 1 monthly injected contraception users in Muara Village- Suranenggala District. This research method uses comparative analytic studies using cross sectional resulting research which measured in interval scale. The sample is all 3 months KB injecting participants as much as 30 respondents and 1 month KB injections as much as 30 respondents. The data is analysis using t-test. The result showed a ρ value of 0,005 which meant there was a difference in weight gain occurence between the users of 3 monthly and 1 monthly injected contraception. The 3 monthly injection had been proven increasing the incidence of weight gain compared to the 1 monthly one. It was suggested that midwives should give proper counselling regarding to side effect of increasing weight gain during the use of 3 monthly contraceptive injection to be aware of by the users. Further investigation on other influencing factors of weight gain among contraceptive injection users.
Abstract:Penelitian ini bertujuan untuk menguji pengaruh financial distress, jenis industri, dan ukuran kantor akuntan publik terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia…
nesia Tahun 2021. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan data sekunder sebagai sumber informasi. Objek dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sejak tahun 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 35 perusahaan dengan kriteria-kriteria tertentu. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Analisis data penelitian ini menggunakan bantuan software Statistical Package for Social Sciencess (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa pada variabel financial distress dan jenis industri secara parsial tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Sedangkan pada variabel ukuran KAP secara parsial berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Dan juga Financial distress, jenis industri, dan ukuran KAP secara simultan berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Abstract:Penelitian ini bertujuan untuk mengetahui bagaimana kondisi financial distress dengan menggunakan model Springate (Sscore), dengan variabel rasio modal kerja bersih terhadap total aset, rasio laba sebelum pajak dan bunga…
terhadap total aset, laba sebelum bunga dan pajak terhadap total aset, rasio sebelum pajak terhadap total liabilitas lancar, dan rasio penjualan terhadap total aset. Penelitian ini menggunakan sampel perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia dengan metode purposive sampling. Jumlah perusahaan dalam penelitian yaitu 28 dalam kurun waktu 4 tahun dari 2018 sampai 2021, atau sebanyak 112 sampel. Hasil penelitian menunjukkan bahwa 18 perusahaan sub sektor hotel, restoran dan pariwisata dalam kurun waktu 4 tahun mengalami kondisi financial distress secara terus-menerus. Jika dibiarkan maka perusahaan bisa saja mengalami kebangkrutan.
Abstract:Working mothers with toddlers face dual-role demands that may lead to psychological distress, role conflict, and difficulties in maintaining a balance between work and childcare responsibilities. These challenges make coping…
ping strategies an essential factor in supporting mothers' psychological well-being. This study aims to analyze the coping strategies employed by working mothers with toddlers and identify the factors influencing their selection of coping strategies. The study employed a descriptive qualitative approach using purposive sampling to recruit working mothers with children under five years of age employed at a Correctional Center. Data were collected through in-depth interviews and analyzed using the Miles and Huberman interactive model, while data trustworthiness was ensured through source triangulation and member checking. The findings indicate that the coping strategies adopted by participants include social support, emotional regulation, relaxation activities, and the development of positive perspectives toward work and childcare responsibilities. The selection of these strategies is influenced by family support, personal experiences, job characteristics, the work environment, and individuals' ability to adapt to various demands. The study concludes that the successful management of dual roles among working mothers depends on their ability to integrate multiple coping strategies adaptively according to the situations they encounter. The novelty of this study lies in revealing coping strategies as an adaptive process that integrates social support, emotional regulation, relaxation activities, and positive perceptions of the work environment as part of maintaining a balance between occupational responsibilities and childcare.
Abstract:Mental health for adolescents is important to recognize and improve adolescents' psychological well-being and resilience. Adolescents with good mental health have adaptive abilities to manage feelings and deal with the challenges…
hallenges of daily life. The results of the initial study in student-managed families found that the majority of families expressed adolescents' vulnerability to mental health problems due to the impact of technological advances. Providing health education is expected to increase adolescents' self-recognition and increase knowledge to improve mental health. The community service method begins with the problem collection stage in the fostered area and continues with providing health education on the characteristics of adolescents/Gen Z and the importance of maintaining mental health at a young age. The results of filling out the questionnaire showed that the majority of adolescents, 73.68%, were in the moderate Psycho-logical Well-Being category and 52.63% were in the moderate Psychological Distress category. It is expected that adolescents can increase self-awareness and improve mental health in overcoming problems in everyday life.
Keywords: adolescents; gen Z; mental health
Abstrak: Kesehatan mental untuk remaja penting untuk mengenali dan meningkatkan kesejahteraan psikologis dan ketahanan remaja. Remaja dengan kesehatan mental yang baik memiliki kemampuan adaptif untuk mengelola perasaan dan menghadapi tantangan kehidupan sehari-hari. Hasil studi awal pada keluarga kelolaan mahasiswa, ditemukan mayoritas keluarga mengutarakan kerentanan remaja pada masalah kesehatan mental akibat dampak kemajuan teknologi. Pemberian edukasi kesehatan diharapkan dapat meningkatkan pengenalan diri remaja dan meningkatkan pengetahuan untuk meningkatkan kesehatan mental. Metode pengabdian masyarakat dimulai dengan tahap pengumpulan masalah pada wilayah binaan dan dilanjutkan dengan pemberian edukasi kesehatan mengenai karakteristik remaja/Gen Z dan pentingnya menjaga kesehatan mental pada usia muda. Hasil pengisian kuesioner diketahui bahwa mayoritas remaja, sebesar 73.68% berada pada kategori Psychological Well-Being tingkat sedang dan 52.63% berada pada tingkat Psychological Distress kategori sedang. Diharapkan remaja dapat meningkatkan kesadaran diri dan meningkatkan kesehatan mental dalam mengatasi masalah dalam kehidupan sehari-hari.
Kata kunci: remaja; gen Z; kesehatan mental
Abstract:Penelitian ini di lakukan untuk mengkaji bagaimana hubungan antara Bulliying dan Distress Psikologi pada anak usia sekolah. Metode penelitian yang digunakan adalah library research. Penelitian ini menggunakan pendekatan…
deskriptif-analitik dan melibatkan anak-anak usia sekolah yang menjadi korban bullying dan mengalami distress psikologis sebagai subjek penelitian. Prosedur penelitian melibatkan pencarian literatur melalui database akademik dan perpustakaan. Studi ini menggunakan pendekatan kualitatif dan kuantitatif dalam menganalisis data. Masalah kesehatan mental dapat menjadi faktor risiko dari distress mental dan psikopatologi di masa depan. . Korban bullying seringkali merasa tidak berdaya dan tidak mampu melawan tindakan yang dilakukan oleh pelaku.Penting bagi pemerintah dan lembaga terkait untuk memberikan perhatian lebih pada jenis bullying ini. Guru memiliki peran penting dalam mencegah bullying di lingkungan sekolah. Mereka perlu terus meningkatkan pendidikan moral siswa agar tidak ada lagi kasus bullying. Dengan demikian, diharapkan lingkungan sekolah menjadi tempat yang aman dan bebas dari tindakan bullying yang berbahaya. Hasil penelitian menunjukkan bahwa Hubungan antara bullying dan distress psikologis dipengaruhi oleh beberapa faktor. Jenis bullying, seperti bullying verbal atau fisik, dapat memiliki dampak yang berbeda pada kesejahteraan mental anak. Selain itu, frekuensi bullying juga dapat mempengaruhi tingkat distress psikologis yang dialami oleh anak. Lingkungan sekolah juga berperan penting, karena kebijakan sekolah yang tidak toleran terhadap bullying dapat membantu melindungi anak-anak dari distress psikologis
Abstract:Kondisi jalan merupakan komponen vital dalam sistem transportasi darat yang menjadi tulang punggung pembangunan ekonomi dan sosial. Tujuan penelitiaan ini yaitu, Mengetahui jenis kerusakan ruas Jalan Pahlawan Kecamatan Enrekang…
nrekang Kabupaten Enrekang dengan metode SDI dan Mengetahui cara menentukan jenis penanganan kerusakan jalan berdasarkan hasil analisis metode SDI ruas Jalan Pahlawan Kecamatan Enrekang Kabupaten Enrekang. Penelitian ini dilakukan di Jalan Pahlawan yang memiliki panjang sekitar 0,640Km, dari titik awal yaitu di Bambu Runcing (STA 0+00) berakhir di Simpang Empat Jl. Pangeran Hidayat, Jl. Mata Dewa dan Jl. Penja (STA 0+640) menggunakan metode Surface Distress Index (SDI) dengan interval pengamatan setiap 50 meter. Berdasarkan hasil perhitungan Lalu Lintas Harian Rata-rata (LHR), diperoleh volume lalu lintas sebesar 750,9 smp/hari. Nilai rata-rata SDI pada ruas Jalan Pahlawan dari STA 0+000 sampai STA 0+640 adalah sebesar 51,54%, yang menunjukkan bahwa kondisi jalan berada dalam kategori sedang. Oleh karena itu, jenis penanganan yang direkomendasikan adalah pemeliharaan berkala.