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PENGARUH LABA BERSIH, PERUBAHAN PIUTANG USAHA, PERUBAHAN PERSEDIAAN, DAN PERUBAHAN HUTANG USAHA DALAM MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Djufri Djufri; Fitri Wulansari
JURNAL MITRA MANAJEMEN Vol 13, No 2 (2022): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v13i2.938

Abstract

Arus kas operasi merupakan penghasil utama dalam menentukan apakah kegiatan operasional perusahaan cukup dalam menghasilkan arus kas. Penelitian ini bertujuan untuk menganalisa pengaruh laba bersih, perubahan piutang usaha, perubahan persediaan, dan perubahan hutang usaha dalam memprediksi arus kas operasi masa depan. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan data sekunder berupa laporan keuangan tahunan Perusahaan Property dan Real Estate yang terdaftar di BEI periode 2016-2019. Metode pengambilan sampel menggunakan purposive sampling diperoleh 14 perusahaan. Pengolahan data menggunakan program perangkat lunak EViews dan hasil sebagai berikut: 1) Uji t, laba bersih tidak berpengaruh dalam memprediksi arus kas operasi masa depan; 2) Uji t, perubahan piutang usaha berpengaruh signifikan dalam memprediksi arus kas operasi masa depan; 3) Uji t, perubahan persediaan tidak berpengaruh dalam memprediksi arus kas operasi masa depan; 4) Uji t, perubahan hutang usaha tidak berpengaruh dalam memprediksi arus kas operasi masa depan;  5) Uji F, variabel laba bersih, perubahan piutang usaha, perubahan persediaan, dan perubahan hutang usaha berpengaruh positif signfikan secara bersama-sama dalam memprediksi arus kas operasi masa depan. Kata kunci: laba bersih, perubahan piutang usaha, perubahan persediaan, perubahan hutang usaha, arus kas operasi masa depan, sektor Perusahaan Property dan Real Estate.
PENINGKATAN KETERAMPILAN MENULIS TEKS EKSPOSISI MENGGUNAKAN MODEL PICTURE AND PICTURE PADA SISWA KELAS X SMA NEGERI 1 SUNGAI RAYA KEPUALAUAN Lutfiya Muhlisah, Suci; Mai Yuliastri Simarmata; Fitri Wulansari; Arni; Fitriani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22250

Abstract

This study aims to apply the picture and picture learning model in teaching expository text writing to Class XC students of SMA Negeri 1 Sungai Raya Kepulauan. The research design follows a classroom action research approach. The subjects of the study were 34 students from Class XC at SMA Negeri 1 Sungai Raya Kepulauan. The data collection techniques used in this research include direct observation, direct communication, measurement, and document study. The data collection tools consist of observation sheets, interview sheets, tests, and documentation. The research was conducted in two cycles, namely Cycle I and Cycle II. Each cycle in this study involved four steps: planning, implementation, observation, and reflection. The results of this study show that the learning outcomes for expository text writing using the picture and picture model in Class XC students of SMA Negeri 1 Sungai Raya Kepulauan improved, with the mastery percentage increasing from 29.72% in the pre-cycle stage to 61.76% in Cycle I and 79.41% in Cycle II. It can be concluded that the use of the picture and picture learning model can enhance the learning outcomes for expository text writing among Class XC students of SMA Negeri 1 Sungai Raya Kepulauan.
Seeds Bombs for a Greener Future: Engaging Students in Environmental Conservation and Recycling Practices Cahyani, Paramitha; Saila Nabila; Ulya Ananda; Rinanda Arini Putri; Berliana Viscasari; Fitri Wulansari
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6501

Abstract

Environmental greening and waste management are critical issues in sustainable education. This community engagement activity aims to raise students' awareness of sustainable agriculture through the creation of Seed Bombs, a simple greening innovation utilizing recycled paper and other biodegradable materials. The activity was conducted at the Plant Cultivation Laboratory of Universitas Muhammadiyah Surakarta (UMS), involving students from MTsN Karanganyar in an interactive outing class. The method included material presentations, Seed Bomb-making demonstrations, and evaluation of students' understanding and participation. The results showed that students not only gained technical knowledge of sustainable agriculture but also developed an awareness of utilizing waste for environmental conservation. A total of 50 Seed Bombs of various shapes and sizes were successfully created. This initiative is expected to inspire other educational institutions to develop similar programs as part of their environmental sustainability efforts.
Penggunaan Kalimat Interogatif di Kelas A Sore Semester IV Program Studi Pendidikan Bahasa dan Sastra Indonesia Universitas PGRI Pontianak Fitri Wulansari; Ignasia Vina Winanti; Neli Neli; Remina Remina; Marselinus Pigo
Sintaksis : Publikasi Para ahli Bahasa dan Sastra Inggris Vol. 3 No. 5 (2025): Sintaksis : Publikasi Para ahli Bahasa dan Sastra Inggris
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/sintaksis.v3i5.2167

Abstract

This study discusses the use of interrogative sentences in the learning process in the afternoon class A of the Indonesian Language and Literature Education Study Program at Universitas PGRI Pontianak. Interrogative sentences play an important role in verbal interaction as they are used to obtain information and create effective communication. This research employs a qualitative descriptive approach aimed at describing the forms, types, functions, and politeness aspects of interrogative sentences used by students. The results show that students use interrogative sentences in both total forms (expecting yes or no answers) and partial forms (using question words such as what, who, when, where, why, and how). In addition, the aspect of politeness in questioning is also considered important within the learning context. This study is expected to contribute to the development of communication competence and support more effective and polite Indonesian language learning.
Penggunaan Kalimat Ekslamatif pada Mahasiswi Prodi Pendidikan Bahasa dan Sastra Indonesia di Universitas PGRI Pontianak Kelas A Sore Semester 4 Fitri Wulansari; Jesen Jesen; Fitri Fitri; Pely Sitas Tasya
Sintaksis : Publikasi Para ahli Bahasa dan Sastra Inggris Vol. 3 No. 5 (2025): Sintaksis : Publikasi Para ahli Bahasa dan Sastra Inggris
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/sintaksis.v3i5.2170

Abstract

This study aims to determine the form and meaning of explanatory sentences in the use of everyday sentences in expressing feelings or emotions. The method used in this study is a qualitative descriptive data analysis technique.These results find the form of explanatory sentences discussing the role of exclamatory sentences in conveying intense feelings such as joy, sadness, and anger. This type of sentence is an effective linguistic means to express emotions clearly. By using qualitative methods, this study explores various verbal and written expressions that contain exclamatory sentences. The findings show that exclamatory sentences not only express emotions, but also strengthen the emotional meaning in communication. Key words : daily life upgri, expressions of feelings, exclamatory sentences