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ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA PERUSAHAAN AIR MINUM KEMASAN TAHUN 2018-2022 : (STUDI KASUS: PT SARIGUNA PRIMATIRTA Tbk) Nurlaila, Nurlaila; Nurmalina, Radna; Sur, Widiya Astuti Alam
Jurnal Humaniora Teknologi Vol. 10 No. 1 (2024): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v10i1.166

Penyusunan laporan arus kas perusahaan adalah salah satu indikator yang dapat digunakan untuk menilai kinerja perusahaan. Saat terjadi pandemi Covid–19, banyak perusahaan yang terdampak termasuk pada perusahaan air minum PT Sariguna Primatirta. Kinerja perusahaan menjadi naik dan turun untuk terus bisa survive selama dan dan setelah pandemi. Penelitian ini bertujuan untuk menganalisis dampak pandemi Covid–19 terhadap kinerja perusahaan PT Sariguna Primatirta. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan tujuan menggambarkan kinerja laporan keuangan PT Sariguna Primatirta. Data dikumpulkan melalui melalui pengumpulan data sekunder yang berupa informasi laporan keuangan perusahaan selama lima periode mulai dari tahun 2018 hingga tahun 2022. Teknik pengumpulan data menggunakan teknik dokumentasi pada laporan neraca serta laporan laba rugi perusahaan. Metode analisis menggunakan data deskriptif kualitatif dengan menggunakan rasio keuangan kemudian disampaikan kembali dengan lebih informatif dan mudah dipahami. Berdasarkan hasil analisis yang telah dilakukan, laporan keuangan perusahaan menunjukkan kinerja keuangan PT Sariguna Primatirta mengalami kinerja yang kurang stabil. Melalui hasil arus kas operasi terhadap hutang lancar yang tidak menunjukkan kenaikan signifikan dari tahun 2018 sampai tahun 2022. Rasio cakupan arus kas terhadap bunga mengalami kinerja yang baik dilihat dari jumlah rasionya yang lebih dari 1. Rasio pengeluaran modal dan rasio total hutang yang mengalami kinerja kurang baik karena jumlah rasionya kurang dari 1. Rasio cakupan kas terhadap hutang lancar mengalami kenaikan yang signifikan berdasarkan nilai rasio cakupan kas yang meningkat dari tahun 2018 sampai tahun 2022.

ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA PERUSAHAAN AIR MINUM KEMASAN TAHUN 2018-2022 : (STUDI KASUS: PT SARIGUNA PRIMATIRTA Tbk) Nurlaila, Nurlaila; Nurmalina, Radna; Sur, Widiya Astuti Alam
Jurnal Humaniora Teknologi Vol. 10 No. 1 (2024): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v10i1.166

Penyusunan laporan arus kas perusahaan adalah salah satu indikator yang dapat digunakan untuk menilai kinerja perusahaan. Saat terjadi pandemi Covid–19, banyak perusahaan yang terdampak termasuk pada perusahaan air minum PT Sariguna Primatirta. Kinerja perusahaan menjadi naik dan turun untuk terus bisa survive selama dan dan setelah pandemi. Penelitian ini bertujuan untuk menganalisis dampak pandemi Covid–19 terhadap kinerja perusahaan PT Sariguna Primatirta. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan tujuan menggambarkan kinerja laporan keuangan PT Sariguna Primatirta. Data dikumpulkan melalui melalui pengumpulan data sekunder yang berupa informasi laporan keuangan perusahaan selama lima periode mulai dari tahun 2018 hingga tahun 2022. Teknik pengumpulan data menggunakan teknik dokumentasi pada laporan neraca serta laporan laba rugi perusahaan. Metode analisis menggunakan data deskriptif kualitatif dengan menggunakan rasio keuangan kemudian disampaikan kembali dengan lebih informatif dan mudah dipahami. Berdasarkan hasil analisis yang telah dilakukan, laporan keuangan perusahaan menunjukkan kinerja keuangan PT Sariguna Primatirta mengalami kinerja yang kurang stabil. Melalui hasil arus kas operasi terhadap hutang lancar yang tidak menunjukkan kenaikan signifikan dari tahun 2018 sampai tahun 2022. Rasio cakupan arus kas terhadap bunga mengalami kinerja yang baik dilihat dari jumlah rasionya yang lebih dari 1. Rasio pengeluaran modal dan rasio total hutang yang mengalami kinerja kurang baik karena jumlah rasionya kurang dari 1. Rasio cakupan kas terhadap hutang lancar mengalami kenaikan yang signifikan berdasarkan nilai rasio cakupan kas yang meningkat dari tahun 2018 sampai tahun 2022.

Interest in Investing in Stocks: The Role of Pocket Money, Family Environment and Investment Knowledge Putriana, Astia; Alam Sur, Widiya Astuti; Yulika
Business and Entrepreneurial Review Vol. 24 No. 2 (2024): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21487

This research was conducted at the Tanah Laut State Polytechnic for students of accounting study program. This research aims to determine the influence of pocket money, family environment, investment knowledge, on students'interest in investing in shares. This research uses quantitative research where the sample was taken using a purposive sampling technique from 205 students. The data analysis method uses multiple linear regression analysis assisted by SPSS version 26. The results of this study show that pocket money and investment knowledge have a positive and significant effect on students' interest in investing in shares, while the family environment does not significantlyinfluence students' interest in investing in shares. This research is important in opening up insights and becoming a reference for stimulating increased stock investment among college students.

Pendampingan Pengujian Material agregat Kelas A di Dinas Pekerjaan Umum, Penataan ruang dan Pertanahan UPTD Peralatan dan Penguji Material Konstruksi Kabupaten Tanah Laut Safitri, Intan; Kurniawan, Budi; Alam Sur, Widiya Astuti
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.192

This service is assistance in testing activities for class A aggregates at the Public Works, Spatial Planning and Land Services UPTD Equipment and Construction Material Testing of Tanah Laut Regency. This assistance activity will be carried out for one month starting on September 2 2024. The theme of this service is Assistance with Testing of Class A aggregate materials at the Public Works, Spatial Planning and Land Services UPTD Equipment and Construction Material Testers, Tanah Laut Regency. This activity is intended as assistance in analyzing whether the quality of the class A aggregate material used meets SNI (Standar Nasional Indonesia) and knowing whether the CBR (California Bearing Ratio) test value of the class A aggregate material used meets the requirements of the 2018 General Bina Marga Specifications (Division 5). This service method is carried out in the form of assisting UPTD employees in several aggregate tests in accordance with the required specifications. The result of this assistance activity was that testing the specific gravity and dry weight of the saturated surface revealed that it did not meet the requirements for testing the specific gravity and absorption of coarse aggregate. Meanwhile, the results of testing the specific gravity and absorption of fine aggregate showed that the specific gravity, saturated surface dry weight, apparent specific gravity and water absorption were found to meet the requirements.

Penilaian Kesehatan Koperasi pada Koperasi Sawit Makmur Berdasarkan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021 Ines Saraswati Machfiroh; Jaka Permadi; Widiya Astuti Alam Sur; Rehgetah Permata Putri
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to assess the health of cooperatives in the financial performance aspect of the Sawit Makmur Cooperation based on the Technical Instructions of the Deputy for Cooperation Number 15 of 2021. The method used in this research is descriptive qualitative, the data used in this study is quantitative in the form of numbers contained in in the Accountability Report of the Management and Superintendent of the Sawit Makmur Cooperation for the 2021 Fiscal Year. The results of the research on the assessment of the health of cooperation in the financial performance aspect of the Sawit Makmur Cooperation are based on the Technical Instructions of the Deputy for Cooperation Number 15 of 2021 which are reviewed from 3 aspects, namely: evaluation of financial performance, management financial sustainability and financial sustainability that the sound level of the Sawit Makmur Cooperation is in the "fairly healthy" predicate with a score of 67.10. The implication of this research is that an assessment of the health of the cooperative's financial performance can be used as a comparison between the results and the strategies implemented by the cooperative, which can then be used as a means of making improvements and planning future strategies.Keywords: Health Cooperation, Technical Instructions Number 15 of 2021, Financial

COMPARATIVE STUDY OF INTEGRATED MULTICRITERIA DECISION MAKING: AHP-TOPSIS VS ENTROPY-TOPSIS FOR PRIORITIZING ROAD DAMAGE REPAIR Alam Sur, Widiya Astuti; Adriana, Marlia; Machfiroh, Ines Saraswati; Dewi, Norminawati; Kurniawan, Budi; Safitri, Intan
Jurnal Jalan Jembatan Vol 42 No 1 (2025)
Publisher : Direktorat Bina Teknik Jalan dan Jembatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58499/jatan.v42i1.1331

This study compares two integrated methods, specifically the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS), to determine prioritized road sections for repair. The first method, AHP-TOPSIS, assigns weights to damage criteria based on the characteristics of road damage types. The second method, Entropy-TOPSIS, determines the weights of damage criteria using the Entropy formula. The accuracy of both methods is assessed by comparing their ranking results to the Pavement Condition Index (PCI) assessment based on the percentage of similarity. Based on the accuracy percentages, Entropy-TOPSIS demonstrates higher accuracy (27.5%) compared to AHP-TOPSIS (21.25%). Meanwhile, the road sections prioritized for repair yielded the same ranking results between AHP-TOPSIS and Entropy-TOPSIS, specifically the road sections on Jorong Beach, from STA 3+401 to 3+500 (Alternative 70). The results of this study support the development of more accurate and efficient decision-making models for infrastructure maintenance, which can be applied to broader transportation management systems. Keywords: road damage, PCI, AHP, entropy, TOPSIS

TREND SEMI AVERAGE AND LEAST SQUARE IN FORECASTING YAMAHA MOTORCYCLE SALES Machfiroh, Ines Saraswati; Alam Sur, Widiya Astuti; Pangestu, Robby Tri
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 16 No 1 (2022): BAREKENG: Jurnal Ilmu Matematika dan Terapan
Publisher : PATTIMURA UNIVERSITY

This study compared the Semi Average and Least Square methods to determine the sales trend of Yamaha motorcycles in obtaining the best method for predicting motorcycle sales at CV Surya Prima Pelaihari. Mean Absolute Percentage Error (MAPE) was used to determine the accuracy of the Semi Average and Least Square methods in predicting the sales of CV Surya Prima Pelaihari motorbikes. Semi Average method was based on the MAPE value of 43.96%. The Least Square method has a MAPE value of 31.89%. The comparison of MAPE values shows that the Least Square method provides better predicting results because of the lower MAPE value. Therefore, the Least Square method was used to predict sales at CV Surya Prima Pelaihari. A more accurate output can be obtained than the Semi Average method.

Pendampingan Pengawasan Optimasi Lahan Rawa Pada Konstruksi Pintu Air 6m di Desa Tabat Kabupaten Hulu Sungai Tengah Jihan Alya Nabillah; Muhammad Chairi Munanjar; Tekad, Tekad; Sur, Widiya Astuti Alam; Dewi, Norminawati
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 10 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v10i2.372

Lahan rawa memiliki potensi produktivitas tinggi namun masih belum dimanfaatkan secara optimal akibat keterbatasan infrastruktur dan pengelolaan yang kurang tepat. Program Upaya Khusus Optimasi Lahan Rawa yang diinisiasi oleh Kementerian Pertanian bertujuan untuk meningkatkan indeks pertanaman dan produktivitas tanaman melalui pembangunan dan rehabilitasi infrastruktur tata lahan dan tata air. Kegiatan ini diharapkan mampu meningkatkan hasil pertanian, memperkuat ketahanan pangan nasional, serta mendukung kesejahteraan petani. Di Kabupaten Hulu Sungai Tengah, pelaksanaan program menghadapi kendala kurangnya sumber daya manusia yang ahli di bidang teknik sipil, sehingga diperlukan pendampingan teknis guna memastikan pekerjaan sesuai rencana dan spesifikasi. Kegiatan Pengabdian kepada Masyarakat (PKM) menjadi solusi strategis untuk memberikan dukungan pengawasan teknis selama pembangunan, menjamin kualitas konstruksi, dan memperkuat partisipasi masyarakat dalam pemanfaatan serta pemeliharaan infrastruktur. Dengan demikian, PKM ini diharapkan memberikan kontribusi nyata terhadap optimalisasi lahan rawa dan peningkatan kesejahteraan masyarakat setempat. Pada hasil perhitungan pada pintu air jika dibandingkan dengan perencanaan terdapat sedikit perbedaan pada panjang bangunan sehingga tidak bisa dipersentasekan kurang dari 100% yaitu 95,46% pada pintu air 1 dan 93,87% pada pintu air 2.

Comparative Analysis of K-Means, PSO-KMeans and Butterfly Optimization Algorithm for Road Damage Clustering Herfia Rhomadhona; Widiya Astuti Alam Sur; Norminawati Dewi; Winda Aprianti; Jaka Permadi
Brilliance: Research of Artificial Intelligence Vol. 6 No. 2 (2026): Brilliance: Research of Artificial Intelligence, Article Research May 2026
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v6i2.8389

Road damage on access routes to coastal tourism areas in Tanah Laut Regency, South Borneo has become a critical issue affecting travel safety and tourist visits. Various types of pavement distress such as cracking, depression, bump and sags, patching and potholes, polished aggregat, rutting, and swelling create complex data patterns that require robust analytical methods. This study adopts a data-driven approach to compare the performance of three clustering algorithms K-Means, Hybrid PSO–KMeans, and the Butterfly Optimization Algorithm (BOA) to determine the optimal grouping structure of road damage data. The dataset consists of seven types of road distress obtained from field surveys across three coastal locations. Data preprocessing was carried out through normalization and standardization to ensure consistency in scale, followed by clustering analysis with varying numbers of clusters (k = 2 to 7). The Silhouette Coefficient was used to evaluate clustering performance and determine the optimal number of clusters. The results show that the optimal clustering structure is achieved at k = 3, representing three levels of road damage severity: minor, moderate, and severe. Among the evaluated methods BOA produced the highest Silhouette Score of 0.7559, outperforming Hybrid PSO–KMeans (0.6583) and K-Means (0.442) indicating more compact and well-separated clusters. These findings suggest that BOA is more effective in handling complex and heterogeneous road damage data. Practically, this approach can support data-driven decision-making in prioritizing road maintenance.

The Effect of Total Liabilities and Operating Expenses on Net Income: Evidence from Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Revina Nanda Octavia; Bella Puspita Rininda; Widiya Astuti Alam Sur; Astia Putriana; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2797

This study aims to examine the effect of total liabilities and operating expenses on net profit in manufacturing companies, particularly those in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs multiple linear regression using 80 observations obtained from 16 companies. The results indicate that total liabilities have a positive effect on net profit, while operating expenses do not show a significant effect. In addition, the simultaneous test (F-test) reveals that all variables jointly influence net profit. The coefficient of determination (R²) of 0.622 indicates that 62.2% of the variation in net profit can be explained by total liabilities and operating expenses, while the remaining 37.8% is influenced by other factors outside the model used in this study.

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