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Analysis of the Company's Financial Performance Using the Du Pont System in the Building Construction Sub-Sector on the Indonesia Stock Exchange Anggraini, Putri; Febrianty, Febrianty
International Journal of Multidisciplinary Sciences and Arts Vol. 1 No. 1 (2022): International Journal of Multidisciplinary Sciences and Arts, Article August 20
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v1i1.1633

Abstract

This study aims to determine the analysis of the financial performance of building sub-construction companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the Du Pont System method. The Du Pont System includes the calculation of Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investment (ROI), Equity Multiplier (EM) and Return On Equity (ROE). The research method used is a quantitative method with a descriptive approach and the data collection technique used is the company's annual report documentation technique. Based on the analysis and discussion, it can be seen that the Du Pont System analysis of building construction sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period shows a fairly good ROE performance, this is based on a comparison of industry standards. PT. Total Bangun Persada Tbk and PT. Wijaya Karya Bangunan Gedung Tbk is the company with the largest ROE, namely 18.37% and 17.18%, when compared to industry standards, these two companies are in very good condition. This indicates that the company is able to provide a very good return on the capital invested by the shareholders. The results of the research show that the average NPM ratio is in good condition which reflects the company can reduce costs so as to produce maximum profit. The average ratio of TATO and ROI shows a bad company condition that reflects the company's inefficient management of assets for sales and inefficient investment of assets. The results of the average EM show that the company's condition is quite good which reflects the company's efficiency in using its own capital to finance assets.
Perlindungan Hukum Terhadap Pekerja Kontrak Di Perusahaan Swasta Dalimunthe, Nikmah; Matondang, Sabrina Natasya; Faraditha, Sabrina; Harahap, Aulia Nurul Annisa; Wahyuni, Willia; Panjaitan, Miranda; Sari, Dinda Aulia; Anggraini, Putri
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.20034

Abstract

Pekerja kontrak semakin banyak digunakan oleh perusahaan swasta di era globalisasi untuk efisiensi dan fleksibilitas tenaga kerja. Sistem Perjanjian Kerja Waktu Tertentu (PKWT) kerap menimbulkan persoalan perlindungan hukum, terutama terkait pemutusan hubungan kerja, jaminan sosial, dan kepastian kerja. Penelitian ini menggunakan pendekatan kualitatif yuridis normatif dengan dukungan yuridis empiris melalui studi dokumen dan putusan pengadilan. Hasil menunjukkan bahwa meskipun secara normatif hak pekerja kontrak telah diatur dalam perundang-undangan, implementasinya masih lemah. Banyak perusahaan menyalahgunakan PKWT dan menghindari kewajiban hukum. Selain itu, lemahnya pengawasan, rendahnya kesadaran hukum pekerja, serta ketimpangan kekuasaan dengan pengusaha memperburuk perlindungan terhadap pekerja kontrak. Kesimpulannya, perlindungan hukum bagi pekerja kontrak masih menghadapi tantangan serius dan membutuhkan penguatan regulasi, penegakan hukum, serta keberpihakan pemerintah yang lebih nyata.
Weed Diversity in Irrigated Rice Field in Mulyorejo Village, Malang City, Indonesia: Keanekaragaman Gulma di Areal Pertanaman Padi Sawah Beririgasi di Kelurahan Mulyorejo, Kota Malang, Indonesia Az-Zahro, Aisyah; Maulidia, Eva; Refia, Farah Audifa; Rahayu, Jihan Chandra Hesti; Sokawati, Nowita Ayu; Anggraini, Putri; Ardhiyanti, Virdiana Intan; Fardhani, Indra
Jurnal Proteksi Tanaman (Journal of Plant Protection) Vol. 6 No. 2 (2022): December 2022
Publisher : Plant Protection Department, Faculty of Agriculture, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jpt.6.2.33-44.2022

Abstract

Weeds that grow around irrigated rice fields can affect the growth of rice plants. This study aims to determine the diversity of weeds in the rice fields of Mulyorejo Village, Malang City, Indonesia. The research was conducted from October - November 2022. The research used a survey with direct descriptive and exploratory methods. The study used a survey method with descriptive and direct exploration methods on an area of 677 m2 at an altitude of 478 m above sea level. Observations were made on weed species, dominance, and diversity index. The results showed that 13 species of weeds were found in the irrigated rice fields of Mulyorejo Village, Malang City, which was dominated by water clover (Marsilea crenata) (20.42%), which is classified as a broadleaf weed. The dominant weed was taro (Alocasia macrorrhizos) (SDR = 5.33). The minor weed is water lactic (Ludwigia decurrens). The rice field weed diversity index is 1.989, classified as moderate. Knowing the types of weed diversity in rice fields in Mulyorejo, it is hoped that it can facilitate the optimal handling process.
Peningkatan Kegiatan Pembelajaran Menggunakan Model Learner Tee Match Tipe Partikel Anggraini, Putri; Izzati, Normaily Dewi; Azizi, Ainun; Aziza, Wafiq; Fachriza, Muhammad Rifqy; Tolubaw, Andrido; Kurniawan, Heldi; Apriyanto, Wahyudi
Jurnal Ilmiah Dikdaya Vol 13, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/dikdaya.v13i2.521

Abstract

The background of this research is that the learning outcomes of elementary school students are still relatively low. To improve these learning outcomes, research is needed using cooperative learning methods, learner tee match type, particle type. This study uses the classroom action research (CAR) method which uses the research model design of Kemmis and Mc. Taggart. This research was conducted in October 2022. Based on the results of the research it can be concluded that the application of the learner tee match type of cooperative learning of this particle type is suitable for social studies learning in class VB SD Condongcatur Muhammadiyah can improve student achievement. Applying one type of cooperative learning model increases competition. The pre-cycle average learning rate was 32.39% (bad results) increased to 73.25% (good results) in cycle I.
UPAYA MAHASISWA KKN 153 UINSU DALAM MENUMBUHKAN MODERASI BERAGAMA PADA SIKAP TOLERANSI DI DESA BAJA KUNING MELALUI FESTIVAL ANAK SHOLEH Anggraini, Putri; Arfatussalamah, Arfatussalamah; Irawan, Ravika Putri; Nurhaliza, Nurhaliza; Herni, Zulfiana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35454

Abstract

Penelitian ini bertujuan untuk mengeksplorasi upaya mahasiswa Kuliah Kerja Nyata (KKN) 153 UIN Sumatera Utara (UINSU) dalam menumbuhkan moderasi beragama dan sikap toleransi di Desa Baja Kuning. Moderasi beragama dipandang sebagai kunci untuk menjaga keharmonisan masyarakat yang beragam secara agama dan budaya. Mahasiswa KKN 153, sebagai agen perubahan sosial, berperan dalam memperkenalkan nilai-nilai moderasi beragama melalui berbagai kegiatan, seperti dialog antar umat beragama, seminar, dan kegiatan keagamaan yang inklusif. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, di mana data dikumpulkan melalui wawancara, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa partisipasi aktif mahasiswa KKN berhasil meningkatkan pemahaman masyarakat terhadap pentingnya moderasi beragama serta memperkuat sikap toleransi di kalangan warga Desa Baja Kuning. Kegiatan ini tidak hanya memperkuat kerukunan antarumat beragama, tetapi juga menumbuhkan rasa saling menghormati dalam keberagaman. Kendati demikian, beberapa tantangan seperti stereotip dan resistensi dari sebagian kecil masyarakat tetap menjadi perhatian. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan program moderasi beragama dan toleransi di daerah pedesaan lainnya.
ELEMENTS WHICH TRIGGER EMPLOYEE'S INTENTION TO DISCLOSE FRAUD VIA A WHISTLEBLOWING SYSTEM: A CASE STUDY Anggraini, Putri; Putra, Ramadhan Nugraha
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.203

Abstract

Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.
MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBACKS (A CASE STUDY IN BPK) Anggraini, Putri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i1.394

Abstract

After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study.
Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior Anggraini, Putri; Istianah, Iis
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.627

Abstract

It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit scope. RBA could effectively guide auditors to define audit scope based on the assessed risk. However, RBA does not consider human factors in performing audits. Consequently, most auditors encounter time budget pressure in meeting tight audit deadlines. Such an issue could adversely affect auditors' productivity and health. On the other hand, ergonomics is a discipline that focuses on human capabilities in completing tasks. The study also guides employees to adapt to the job while improving their well-being and increasing the quality of work results. Therefore, this study aims to intervene the principles of RBA with ergonomics. RBA consists of three stages: risk assessment, response, and reporting. The authors have concluded that ergonomics could intervene in RBA in the risk response step once the risk level is determined in the risk assessment phase by conducting a literature review study. Therefore, the auditors should balance the time budget allocation based on the assessed audit risk (low, moderate, or high). As the entity's risk is high, the audit team should be given an extended time allocation and vice versa. The findings suggest that auditors should develop an appropriate time budget scheme for specific audit procedures based on the assessed risks resulting from RBA implementation.  
Co-Authors ., Faradika ., Renita Astri ahmad kamal, ahmad Aini, Mahsuri Akiriningsih, Titik Amanda, Wilia Zulkifni Ana Susiati, Ana Apriliani, Liza Apriyanto, Bejo Apriyanto, Wahyudi Ardhiyanti, Virdiana Intan Arfatussalamah, Arfatussalamah Az-Zahro, Aisyah Aziza, Wafiq Azizi, Ainun Bunga Aditi Daffa , Wijdan Dalimunthe, Nikmah Darmaesti Dean Amri, Ary DESTRIANA DESTRIANA, DESTRIANA Destriani, Destriani Dewi Novianti Dwi Sartika, Dwi Efa Rodiah Nur Eka Yuliani Enjelica, Celsia Eva Suryani Fachriza, Muhammad Rifqy Faradika, Faradika Faraditha, Sabrina Fardhani, Indra Febrianty, Febrianty Finarsih, Endang Ulfa Handayani, Misari Harahap, Ahmad Taufiq Harahap, Aulia Nurul Annisa Herni, Zulfiana Irawan, Ravika Putri Istianah, Iis Izzati, Normaily Dewi Juliani, Arsi Kurniawan, Heldi Lubis, Muya Syaroh Iwanda Maharani, Aliffa Markhomah, Wiwik Matondang, Sabrina Natasya Maulidia, Eva Merdiaty, Netty Mu'in, Fathul Muji Gunarto Mulya, Dio Prima Mutiara Eka Puspita Nasution, Asrindah Noor Diani Novita, Elma Nurhaliza, Nurhaliza Nurhayati Nurhayati Pangastuti, Era Iswara Panjaitan, Miranda Patria, Armen Pradini, Aufa Ema Prasetyaningtyas, Pingkan Visionari Prasetyo, Andre Pratiwi Octasylva, Annuidya Rosyidta Puspasari, Rita Putra, Ramadhan Nugraha Putri Tunggal Dewi, Citra Putri, Gustiana Rahayu, Jihan Chandra Hesti Rahim, Rani Refia, Farah Audifa Renita Astri Renita Astri Reyhan, Edowardo Rina Rehayati Rizki Thoyyibah, Rahmah Salsabila, Tiara Sari, Dinda Aulia Sari, Intan Utna Septia Wulandari Septian, Bunga Shamara, Devina Sokawati, Nowita Ayu SRI ASTUTIK Sularno Sularno Sularno, Sularno Tamba, Muller Tolubaw, Andrido Umu Da’watul Choiro Utnasari, Intan Victorian, Ahmad Richad Wahid, Abdurahman Wahyuni, Willia Wendi Boy Winarsih Winarsih Yunita Panca Putri, Yunita Yuza, Windy Putri Zarwani, Moch. Zulfahmi . Zulfahmi Zulfahmi Zulkarnain Zulkarnain