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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Medical Journal of Indonesia OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Sidoluhur Journal of Ekonomics, Finance, and Management Studies Jotika Research in Business Law Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika Jurnal Mitra Pengabdian Farmasi
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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.
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Rapat Dewan Direksi Terhadap Manajemen Laba Thowiyatun Nadziroh; Kartika Hendra Titisari; Suhendro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6667

Abstract

Earnings management is an approach applied by management to influence the profit figures reported by the company, by choosing certain accounting methods or taking special steps. The results of these actions influence stakeholders in making economic decisions. Testing and analysis in this research uses the variables profitability, leverage, sales growth and board of directors meetings on earnings management. This research uses a purposive sampling method to select samples that comply with predetermined criteria. This research used 192 samples consisting of 32 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange, with a research period from 2018 to 2023. This research uses secondary data taken from financial reports. The analytical method applied is multiple linear regression. The research results show that sales growth has an influence on earnings management. Meanwhile, profitability, leverage and board of directors meetings have no effect on earnings management.
PENGARUH PERSEPSI KEMUDAHAN, MANFAAT, KEAMANAN DAN RISIKO TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING Shinta Shillviana Rahmawati; Suhendro; Riana Rachmawati Dewi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10669

Abstract

ABSTRACT This study aims to determine the factors that can influence interest in using mobile banking services, namely perception of convenience, perception of benefits, perception of security and perception of risk. This type of research uses quantitative research. The population used is Bank Syariah Indonesia customers with a sample size of 100 respondents. The sample requirements used in this study are Bank Syariah Indonesia customers domiciled in Boyolali Regency who have used mobile banking services. This study uses probability sampling techniques with purposive sampling methods. The data used in this study are primary data in the form of questionnaires that will be processed using SPSS software version 21.0. The results of the analysis used in this study are multiple linear regression analysis. The results of the research that has been conducted indicate that perception of convenience, perception of security, and perception of risk have a positive and significant effect on interest in using mobile banking services. While the perception of benefits does not affect interest in using mobile banking services. Keywords: Interest in Using; Mobile Bankin; Perceived Convenience; Perceived Benefits; Perceived Security; Perceived Risk
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.
Optimization of Sentiment Analysis of Government Regulation in Lieu of Law on Job Creation Using KNN, Random Forest, and PSO Lestari, Sri; Tupari; Yan Aditiya Pratama; Suhendro
Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika Vol. 11 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/khif.v11i1.3197

Abstract

Twitter is one of the social media used by the public to convey their views regarding the government's policy of issuing a Government Regulations in Lieu of Laws (Bahasa: Peraturan Pemerintah Pengganti Undang-undang (Perpu)). The public's pros and cons of this policy are material for sentiment analysis. The purpose of this study was to analyze Twitter users' opinions regarding the Job Creation Perpu using the K-Nearest Neighbors (KNN), Random Forest (RF), and Particle Swarm Optimization (PSO) methods. The data was 3.128 tweets from Twitter social media users regarding the Government Regulation in Lieu of Law on Job Creation. Based on 3.128 data, 1.599 sentiments were positive, 1.473 sentiments were negative and 53 sentiments were neutral. The results showed that PSO feature optimized Twitter social media sentiment analysis against this regulation. KNN and RF algorithms for sentiment analysis was carried out before and after optimization with PSO. Experimental results using RapidMiner 9.10 showed that PSO feature succeeded in increasing classification accuracy in both algorithms. Before optimization, the KNN accuracy value reached 80.40%, then increased significantly to 85.23% after optimization with PSO was applied. Meanwhile, Random Forest accuracy value before optimization was 77.21% and increased to 80.53% after PSO was applied. This result indicated that the PSO-based KNN algorithm had better performance in conducting sentiment analysis of the Government Regulation in Lieu of Law on Job Creation on Twitter compared to the Random Forest algorithm in the context of this study. It concluded that Random Forest algorithm based on PSO is the best classifier for sentiment analysis and a potential and effective algorithm for classifying and analyzing sentiment on the same topic.
Co-Authors Ade Pratiwi Susanty Agni Astungkara Aini Nur Hasanah Andrew Shandy Utama Arsita Fajria Hidayati, Dimas Ilham Rois, Purnama Siddi AZZAHROH, FATIMAH Bambang Mursito Bambang Supriyatno Desvi Nurdiana Nabila Fitrianingrum Devie Rachmat Dewi, Crismonika Anggun Kusuma Djer, Mulyadi Muhammad Dyah Dwi Nugraheni Endang Masitoh Endang Masitoh, Endang Fajri, Rosa Nikmatul Febri, Yossyca Febri Damayanti Fitrianingrum, Desvi Nurdiana Nabila Hendra Titisari, Kartika Iskandar, Adhi Teguh Perma Joedo Prihartono Kartika Hendra Titisari Kautsar, Ahmad Listyowati Miftahul Haq Najib Advani Nur, Rahmaniyah Nur Safitri Purnama Siddi Puspitasari, Nita Mayam Rahmadhany, Anisa Regia Rolanta Retno Rahayu Riana R Dewi Riana Rachmawati Dewi Risma Kerina Kaban, Risma Kerina Salaste, Ibel Santoso, Dewi Irawati Soeria Sari Kurniati Shinta Shillviana Rahmawati Siddi, Purnama Sinta Bella Siti Nurlaela Sri Lestari Sutjipto, Fiolita Indranita Tetty Yuniati Thowiyatun Nadziroh Tri Prastiyo Agung Nugroho Tupari Yan Aditiya Pratama Yuli Chomsatu Samrothun Yuli Chomsatu Samrotun Yunika, Amanda