Garuda - Garba Rujukan Digital

PENGARUH HUTANG JANGKA PENDEK DAN HUTANG JANGKA PANJANG TERHADAP PROFITABILITAS Hartati, Leni; Marsoem, Bambang Santoso
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.35718

Abstract: Financial ratio analysis is an activity to analyze financial statements by comparing one account with other accounts in the financial statements, the comparison can be between accounts in the balance sheet financial statements and profit and loss. The purpose of this research is to study the effect of short-term debt and long-term debt on return on equity (ROE). This study uses three indicators, namely the ratio of short-term debt and long-term debt ratio, to see the effect on profitability as measured by using return on equity. This study uses the sample of this research is the basic chemical industry sector which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2020. The sample that can be observed is 42 units during the six years of the study. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable short-term debt has a positive and significant effect on profitability, this can be seen with a significance level with a value of 0.039 <0.05. Long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a significance level with a value of 0.753> 0.05.Abstrak: Analisis rasio keuangan adalah suatu kegiatan untuk menganalisis laporan keuangan dengan cara membandingkan satu akun dengan akun-akun lain dalam laporan keuangan, perbandingan tersebut dapat antara akun-akun dalam laporan keuangan neraca dan laba rugi. Tujuan dari penelitian ini adalah untuk mempelajari pengaruh hutang jangka pendek dan hutang jangka panjang terhadap return on equity (ROE). Penelitian ini menggunakan tiga indikator yaitu rasio utang jangka pendek dan rasio utang jangka panjang, untuk melihat pengaruhnya terhadap profitabilitas yang diukur dengan menggunakan return on equity. Penelitian ini menggunakan sampel penelitian ini adalah sektor industri kimia dasar yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 - 2020. Sampel yang dapat diamati adalah 42 unit selama enam tahun penelitian. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel hutang jangka pendek berpengaruh positif dan signifikan terhadap profitabilitas, hal ini dapat dilihat dengan tingkat signifikansi dengan nilai 0,039 < 0,05. Variabel hutang jangka panjang berpengaruh negatif dan tidak signifikan terhadap profitabilitas, hal ini juga terlihat dengan tingkat signifikansi dengan nilai 0,753 > 0,05.

Analisis peran kompetensi karyawan dan kualitas layanan rumah sakit dalam peningkatan kepuasan pasien Hartati, Leni; Istikomah, Istikomah; Rosadi, Barkah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Advances in digital technology today have brought significant changes in various aspects, especially in the health care industry business. The purpose of this study was to examine the effect of employee competence and the quality of hospital services on patient satisfaction in hospitals in the city of Bandung. This research was conducted in a hospital in the city of Bandung using a sample of 90 patients. The data was then analyzed using a multiple regression analysis approach using SPSS 25 software. The results of this study indicate that partially and simultaneously the variables of employee competence and service quality have a significant influence on patient satisfaction. Based on the results of the coefficient of determination obtained a value of 87.9%. These results indicate that the two variables studied, namely employee competence and service quality have a high enough influence in influencing patient satisfaction at Bandung City Hospital.

The Implementation Of Visual Media In The Form Of Images In Indonesian Language Learning For Elementary Schools Majdi, Muhammad; Hartati, Leni; Nahda, Maisah
The International Journal of Education Management and Sociology Vol. 3 No. 5 (2024): September - October : The International Journal of Education Management and Soc
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v3i5.159

Visual media, such as images, plays a crucial role in Indonesian language learning at the early stages (Grades 1 and 2), particularly in the topic of "Hobbies That Become Achievements". Image media can clarify concepts that might be difficult for students to understand, especially in the context of hobbies that have the potential to become achievements. Given the importance of visual understanding in this learning process, it is essential to investigate the effectiveness of image media in enhancing student comprehension and to evaluate any limitations that may arise. This study employs a qualitative approach. Data was collected through direct observation, interviews with teachers, and analysis of student learning documentation before and after the use of image media. The analysis process involved identifying common patterns in students' interactions with image media and its impact on their understanding of the material and student engagement. The findings indicate that the use of image media significantly improves students' understanding of the material about hobbies. Students were able to identify and explain various hobbies that could become achievements more effectively compared to before using image media. Image media also enhances student engagement in the learning process, making it more enjoyable and interactive. However, a limitation was found: image media is restricted in conveying abstract and complex concepts. The proposed solution is that teachers should master the material and appropriate teaching methods to maximize the effectiveness of image media.

SOSIALISASI PENGELOLAAN ARSIP MELALUI SISTEM TATA NASKAH TERINTEGRASI DI DIREKTORAT SARANA DAN PRASARANA Kaylasalma , Nazla; Hartati, Leni
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 4 No. 1 (2025): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v4i1.84

Effective and efficient archival document management is a crucial factor in supporting the smooth administration of the Directorate of Facilities and Infrastructure (Dirsarpras). This study aims to analyze the archival document system implemented at Dirsarpras and assess its effectiveness in supporting workflow and decision-making processes. The research employs a qualitative method with a descriptive approach, collecting data through observations, interviews, and document analysis. The findings indicate that the archival document system at Dirsarpras is well-organized through the implementation of a digital system that enables faster and more accurate document storage, classification, and retrieval. Additionally, the monitoring application facilitates document management and activity evaluation, enhancing transparency and accountability in administration. The system also includes a document completeness verification feature to ensure that each archive is systematically documented and meets administrative standards. Therefore, it can be concluded that the archival document system at Dirsarpras functions effectively and contributes to improving the organization’s efficiency and administrative effectiveness.

Strategi Kepemimpinan Dalam Meningkatkan Keterlibatan Karyawan Pada Organisasi Multinasional Gunawan, Adriani; Hartati, Leni
Astina: Jurnal Ekonomi Utama Vol 4 No 1 (2025): Jurnal Ekonomi Utama (Juria)
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v4i1.243

Keterlibatan karyawan merupakan faktor krusial dalam keberhasilan organisasi, terutama bagi perusahaan multinasional yang beroperasi di berbagai negara dengan budaya yang beragam. Dalam lingkungan bisnis global, perbedaan budaya, lokasi geografis, serta gaya kepemimpinan dapat mempengaruhi tingkat keterlibatan karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan terhadap keterlibatan karyawan di organisasi multinasional serta bagaimana faktor budaya memoderasi hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 155 responden dari berbagai cabang perusahaan multinasional. Pengukuran keterlibatan karyawan dilakukan menggunakan Utrecht Work Engagement Scale (UWES), sedangkan gaya kepemimpinan diukur menggunakan Multifactor Leadership Questionnaire (MLQ). Analisis data dilakukan dengan regresi berganda dan uji ANOVA. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh paling signifikan terhadap keterlibatan karyawan (β=0.72,p=0.001β=0.72,p=0.001), diikuti oleh kepemimpinan transaksional yang juga berhubungan positif tetapi dengan dampak yang lebih rendah (β=0.45,p=0.015β=0.45,p=0.015). Sebaliknya, kepemimpinan laissez-faire memiliki dampak negatif terhadap keterlibatan karyawan (β=−0.18,p=0.041β=−0.18,p=0.041), yang menunjukkan bahwa gaya kepemimpinan ini kurang efektif dalam meningkatkan keterlibatan. Analisis ANOVA juga menunjukkan bahwa terdapat perbedaan signifikan dalam keterlibatan karyawan berdasarkan gaya kepemimpinan yang diterapkan (F=8.95,p=0.002F=8.95,p=0.002). Selain itu, faktor budaya berperan penting dalam menentukan efektivitas gaya kepemimpinan. Di wilayah dengan budaya kolektivis seperti Asia, kepemimpinan partisipatif dan transformasional lebih efektif, sementara di wilayah dengan budaya individualis seperti Eropa dan Amerika Utara, kepemimpinan transaksional dan transformasional lebih diterima. Implikasi dari penelitian ini menunjukkan bahwa organisasi multinasional harus menyesuaikan strategi kepemimpinan mereka dengan konteks budaya lokal untuk meningkatkan keterlibatan karyawan secara optimal. Oleh karena itu, perusahaan disarankan untuk memberikan pelatihan kepemimpinan lintas budaya, menerapkan kebijakan komunikasi yang lebih inklusif, serta membangun sistem penghargaan yang sesuai dengan norma dan ekspektasi karyawan di berbagai lokasi operasional.

The Implementation Of Visual Media In The Form Of Images In Indonesian Language Learning For Elementary Schools Majdi, Muhammad; Hartati, Leni; Nahda, Maisah
The International Journal of Education Management and Sociology Vol. 3 No. 5 (2024): September - October : The International Journal of Education Management and Soc
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v3i5.159

Visual media, such as images, plays a crucial role in Indonesian language learning at the early stages (Grades 1 and 2), particularly in the topic of "Hobbies That Become Achievements". Image media can clarify concepts that might be difficult for students to understand, especially in the context of hobbies that have the potential to become achievements. Given the importance of visual understanding in this learning process, it is essential to investigate the effectiveness of image media in enhancing student comprehension and to evaluate any limitations that may arise. This study employs a qualitative approach. Data was collected through direct observation, interviews with teachers, and analysis of student learning documentation before and after the use of image media. The analysis process involved identifying common patterns in students' interactions with image media and its impact on their understanding of the material and student engagement. The findings indicate that the use of image media significantly improves students' understanding of the material about hobbies. Students were able to identify and explain various hobbies that could become achievements more effectively compared to before using image media. Image media also enhances student engagement in the learning process, making it more enjoyable and interactive. However, a limitation was found: image media is restricted in conveying abstract and complex concepts. The proposed solution is that teachers should master the material and appropriate teaching methods to maximize the effectiveness of image media.

PEMBERDAYAAN MASYARAKAT MELALUI PENGELOLAAN KEUANGAN RUMAH TANGGA DI KAMPUNG BOJONG KEJI JAWA BARAT Edward, Robert; Diansyah, Diansyah; Darmis, Rahmi; Hartati, Leni
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i5.1235

Keluarga merupakan inti terkecil dalam mendukung pembangunan suatu Negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Adapun sasaran pada pengabdian masyarakat ini adalah warga di kampong Bojong keji. Pengabdian ini dilakukan karena adanya Informasi permasalahan keuangan keluarga masyarakat, dimana masyarakat cenderung melakukan hutang demi memenuhi kebutuhan yang secara mendadak, masyarakat tidak memiliki simpanan, pendapatan yang diperoleh selalu digunakan habis untuk keperluaan sehari-hari. Program pengabdian ini dilakukan bertujuan agar masyarakat dapat memperoleh pengetahuan dan ketrampilan dalam mengelola keuangan keluarga yang dapat meningkatkan kesejahteran keluarga. Sehingga materi yang diberikan adalah konsep pengelolaan keuangan keluarga.

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