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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Nur, Rahmaniyah Nur Safitri; Suhendro; Agni Astungkara
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The research is intended to analyze capital structure whether or not it is influence by profitabilit, liquidity, and company size of manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange for the 2020-2022 period. The study was carried out by analyzing secondary data throught the company’s annual report. This study utilized purposive sampling based on sample determination so that 35 companies were obtained. The technique applied in the analysis is multiple linear regression. Findings from the research reveal that capital structure is significantly influenced by profitability and liquidity, but capital structure is not significantly influenced by company size.  
PENGARUH RASIO KEUANGAN HARGA SAHAM PERUSAHAAN SEKTOR INDUSTRI DAN SEKTOR TRANSPORTASI & LOGISTIK Sinta Bella; Suhendro; Yuli Chomsatu Samrothun
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This research aims to test and analyze the influence of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning per Share (EPS) on stock prices. The data used is secondary data originating from financial reports of companies in the industrial sector as well as the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the 2020 - 2023 period. The research sample was taken using a purposive sampling method, resulting in 28 companies as samples. Data analysis was carried out using multiple linear regression which was processed using SPSS version 21 software. The results showed that Return on Equity (ROE) and Earning per Share (EPS) had an influence on stock prices, while Return on Assets (ROA) and Debt to Equity Ratio (DER) has no influence on share prices. Keywords: ROA, ROE, DER, EPS, Share Price
PEMBERDAYAAN EKONOMI MELALUI PELATIHAN PEMBUATAN PUPUK RAMAH LINGKUNGAN “BIOSAKA” BAGI IBU-IBU PKK DESA KEPANJEN Yuli Chomsatu Samrotun; Bambang Mursito; Suhendro; Dyah Dwi Nugraheni; Sari Kurniati
Jurnal Pengabdian kepada Masyarakat Sidoluhur Vol 3 No 02 (2023): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : Universitas Islam Batik Surakarta

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Abstract

Permintaan akan pupuk organik terus meningkat, baik di tingkat lokal maupun internasional Pupuk organik dinilai lebih ramah lingkungan daripada pupuk kimia konvensional, dan banyak petani dan konsumen yang lebih memilih bahan alami. Dengan menghasilkan biosaka berkualitas tinggi, ibu-ibu PKK memiliki kesempatan untuk menjual produk mereka dengan harga yang lebih baik, meningkatkan pendapatan keluarga mereka. Semakin banyak masyarakat yang menyadari pentingnya pertanian berkelanjutan dan kelestarian lingkungan. Ini menciptakan peluang bagi ibu-ibu PKK untuk menjelaskan manfaat pupuk organik bagi tanaman dan lingkungan yang lebih sehat. Dengan melakukan pendekatan pemasaran yang tepat, ibu-ibu PKK dapat menarik minat konsumen. Pelatihan dan edukasi ini mencakup teknik pembuatan biosaka yang baik, kualitas produk, serta pengetahuan akan manfaat biosaka. Dengan memperoleh pelatihan ini, ibu-ibu PKK menjadi lebih siap untuk menghasilkan pupuk biosaka berkualitas tinggi dan memiliki nilai daya jual yang lebih baik.
Effects of lung recruitment maneuver using mechanical ventilator in preterm infant microcirculation: a clinical trial Iskandar, Adhi Teguh Perma; Djer, Mulyadi Muhammad; Supriyatno, Bambang; Kaban, Risma Kerina; Kautsar, Ahmad; Rahmadhany, Anisa; Sutjipto, Fiolita Indranita; Suhendro; Advani, Najib; Santoso, Dewi Irawati Soeria; Prihartono, Joedo; Yuniati, Tetty
Medical Journal of Indonesia Vol. 34 No. 1 (2025): March
Publisher : Faculty of Medicine Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13181/mji.oa.247472

Abstract

BACKGROUND Preterm infants often require continuous positive airway pressure due to immature respiratory tracts. Bronchopulmonary dysplasia (BPD) manifests as prolonged oxygen dependence until 28 days of age and is classified into mild, moderate, or severe forms. The lung recruitment maneuver (LRM) aims to reopen collapsed alveoli, enhancing oxygenation during mechanical ventilation using the assist control volume guarantee mode (MV-AC/VG). This study aimed to evaluate the impact of LRM on alveolar and endothelial injuries, neonatal microcirculation, and its relation to BPD reduction or mortality in preterm infants. METHODS This study was conducted from March 2021 to April 2022 at Cipto Mangunkusumo and Bunda Menteng Hospitals, Jakarta. The participants are <32 weeks infants with severe respiratory distress syndrome requiring MV-AC/VG, divided into LRM and control groups (n = 55 each). The alveolar injury was assessed using plasma surfactant protein-D (SP-D), endothelial injury by flow cytometry for endothelial microparticles (CD-31⁺/CD-42-), and neonatal microcirculation via transcutaneous-artery CO2 gap (TcPCO₂-PaCO₂) and transcutaneous O2 index (TcPO₂/PaO₂) measurements at 1 and 72 hours post-ventilation. RESULTS LRM did not negatively affect preterm infants (24–32 weeks) undergoing invasive mechanical ventilation. At 72 hours, no significant differences were observed in alveolar (SP-D) and endothelial injury (CD-31+/CD-42-), nor in BPD reduction or mortality by 36 weeks. CONCLUSIONS LRM is a beneficial intervention for enhancing respiratory support and microcirculation in preterm infants. Among survivors, LRM reduced the time to achieve the lowest FiO2 (60.0 versus 435.0 hours, p<0.0001), shortened respiratory support duration (25.0 versus 36.83 days, p = 0.044), and improved TcO2 index (1.00 versus 1.00, p = 0.009).
Analisis Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Industri Pertambangan Yang Terdaftar Di BEI Periode 2018–2022 Tri Prastiyo Agung Nugroho; Kartika Hendra Titisari; Suhendro
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

With the research variables company size, profitability, board size, and leverage, this study intends to determine the effect of corporate social responsibility (CSR) disclosures on mining industry companies listed on the Indonesia Stock Exchange (IDX) with a range of observation years 2018–2022. Annual reports and sustainability reports from mining sector companies collected from the websites of each company are used as secondary data for this study. Eleven companies were selected by sampling using a purposive sampling technique and were used as research samples because they met the sampling criteria. Multiple linear regression analysis technique is used in the data analysis method. Based on the results of hypothesis testing, corporate social responsibility disclosures are not affected by company size, profitability, or leverage variables, while board size has an influence on corporate social responsibility disclosures.
PENCATUMAN KLAUSULA BAKU DALAM PERJANJIAN ONLINE PADA MEDIA SOSIAL BERDASARKAN ASAS KEBEBASAN BERKONTRAK Ade Pratiwi Susanty; Devie Rachmat; Suhendro
Jotika Research in Business Law Vol. 1 No. 2 (2022): Juli
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56445/jrbl.v1i2.46

Abstract

Artikel ini bertujuan untuk mengetahui keabsahan perjanjian baku secara umum dan khususnya pada perjanjian endorsement. Keabsahan perjanjian endorsement ditinjau dari KUHPerdata, Undang-Undang Nomor 19 Tahun 2016 Tentang Perubahan Atas Undang-Undang No. 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik, Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Selain itu untuk mengetahui kesesuaian perjanjian endorsement yang memuat klausula kontrak baku dengan asas kebebasan berkontrak. Penulisan hukum dalam penelitian ini menggunakan penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Hasil penelitian diketahui bahwa perjanjian endorsement yang merupakan salah satu contoh perjanjian baku dengan melalui sistem elektronik telah sesuai dengan ketentuan keabsahan perjanjian menurut KUHPerdata, Undang-Undang Nomor 19 Tahun 2016 Tentang Perubahan Atas Undang-Undang No. 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik, Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Kesesuaian perjanjian baku dengan asas kebebasan berkontrak masih menjadi perdebatan. Beberapa berpandangan bahwa perjanjian baku termasuk di dalamnya perjanjian endorsement, tidak sesuai dengan asas kebebasan berkontrak karena di antara para pihaknya tidak memiliki posisi tawar yang seimbang. Sebagian lainnya berpendapat bahwa perjanjian tersebut telah sesuai dengan asas kebebasan berkontrak apabila tidak terdapat klausula eksonerasi di dalamnya.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Retno Rahayu; Suhendro; Purnama Siddi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Nilai perusahaan memegang peranan kunci sebagai indikator apakah perusahaan mampu memperoleh keuntungan yang akan menjadi bahan pertimbangan kreditur dan investor pada pengambilan keputusannya. Tujuan penelitian untuk menguji dan menganalisa bagaimana kepemilikan institusional, penghindaran pajak, leverage, likuiditas mempengaruhi nilai perusahaan. Penelitian ini mengambil sampel dengan purposive sampling, jumlah sampel yang diperoleh sebanyak 162 sampel penelitian dari 54 perusahaan go public sektor manufaktur di Bursa Efek Indonesia tahun 2020-2022. Data sekunder digunakan dalam penelitian ini yaitu laporan keuangan tahunan. Model analisis yang digunakan yaitu analisis regresi linier berganda engan alat bantu SPPS Statistics versi 25. Penelitian ini menghasilkan bahwa leverage dan likuiditas mempengaruhi nilai perusahaan secara positif dan dignifikan. Kepemilikan institusional dan penghindaran pajak tidak mempengaruhi secara signifikan terhadap nilai perusahaan.
PENGARUH AUDIT TENURE, FEE AUDIT, REPUTASI AUDITOR DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Aini Nur Hasanah; Suhendro; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This study investigates the impact of several key factors, including auditor tenure, audit fees, auditor reputation, and auditor rotation, on the quality of audit outcomes. The research utilizes secondary data sourced from the financial statements of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Employing purposive sampling, 33 companies were selected as the research sample. Data analysis was performed using EViews software, leveraging logistic regression with a probit approach. The findings demonstrate that auditor tenure, auditor reputation, and auditor rotation exert a significant influence on the quality of audits. Conversely, the study provides limited evidence to support a substantial relationship between audit fees and the quality of audit outcomes.
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI TAHUN 2019-2020 Yunika, Amanda; Suhendro; Hendra Titisari, Kartika
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The goal of this research is to ascertain how liquidity, business size, free cash flow, institutional ownership, and profitability affect the dividend policies of companies operating in different industries. Financial reports from several industrial enterprises listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 served as the study's secondary source of data. Every company listed on the Indonesia Stock Exchange across a range of industries is included in this study. Purposive sampling was used to test nine businesses. Multiple linear regression analysis was used to test the data. The SPSS 21 software was used for the processing. The study demonstrates that institutional ownership and profitability are two elements that affect corporate dividend policy. On the other hand, size, liquidity, and free cash flow have no bearing on the dividend policies of businesses in the miscellaneous industries sector.
SETTLEMENT OF DEFAULTS IN THE LIFE INSURANCE POLICY BETWEEN THE INSURER AND THE INSURED Aswin; Suhendro; Indra Afrita
JILPR Journal Indonesia Law and Policy Review Vol. 2 No. 2 (2021): Journal Indonesia Law and Policy Review (JILPR), February 2021
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.529 KB) | DOI: 10.56371/jirpl.v2i2.44

Abstract

When the policy holder or insurance participant or the insured experiences a disaster or suffers a loss or damage as stated in the contract, the insured has the right to file an insurance claim. The recipient of this insurance is not only the insured whose name is listed as the policy holder of the insurance company but can also be another person appointed directly by the insured. The formulation of the problem in this study is the Default in the Life Insurance Policy between the Insurer and the Insured, howSettlement of Defaults in Life Insurance Policies Between the Insurer and the Insured and What are the Legal Consequences for Settlement of Defaults in a Life Insurance Policy between the Insurer and the Insured. The purpose of this research is to analyze Default in a Life Insurance Policy between the Insurer and the Insured, To Analyze Settlement of Defaults in Life Insurance Policies Between the Insurer and the Insured To Analyze Legal Consequences Settlement of Defaults in Life Insurance Policies Between the Insurer and the Insured.This research method is normative legal research. The conclusions in this study have answered the problems that arise, namely:Default in a Life Insurance Policy between the Insurer and the Insured that a life insurance agreement is made between the policy holder and the insurer, with the consequence that the policy holder pays the premium and the insurer provides risk protection to the policy holder and/or the insured within a certain time as stipulated in the agreement. Default can be done by the policyholder, one of which is by not paying life insurance premiums until the grace period ends.Settlement of Defaults in Life Insurance Policies Between the Insurer and the Insured that The insurer and the insured binding themselves in the insurance agreement must be in accordance with the provisions of the applicable laws and regulations, which are contained in Article 1338 Paragraph (1) of the Civil Code. This provision states that when the agreement has been agreed by both parties, then the agreement will apply as a law that will bind the parties therein. Because of lawSettlement of Defaults in Life Insurance Policies Between the Insurer and the Insured that if the premium is not paid by the policyholder, the life insurance agreement can be canceled by law and the policy will be canceled or called lapsed, namely the termination of insurance coverage as a result of not paying premiums until the insurance contract period ends and the premiums that have been paid will not be returned.