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All Journal Journal of Economic, Bussines and Accounting (COSTING) BENING Jurnal Kajian dan Pengembangan Umat ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah AUD Cendekia: Journal of Islamic Early Childhood Education Apssai Accounting Review (ApAR) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Hospital Administration and Management (JHAM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Ilmu Akuntansi Jurnal Medika: Medika Jurnal Studi Kasus Kegiatan Masyarakat
wulandari, atika
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Development of STEM-based Water Filters to Improve Water Quality in Pontang Sari, Indah Juwita; Kambuna, Bening Nurul Hidayah; Nadillah, Sabrina; Madani, Willy Faisal; Auliya, Roudhatul; Wulandari, Atika
Jurnal Studi Kasus Kegiatan Masyarakat Vol 3, No 2 (2025)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/jskkm.v3i2.748

Abstract

This study aimed to improve water quality in Pontang, Serang Regency, through the development of STEM (Science, Technology, Engineering, and Mathematics)-based water filtration. The method used a case study by conducting an observation of water conditions, designing and testing filters using local materials (cassava peel charcoal, zeolite, beach sand, white silica sand), as well as socialization and training for the community. The activities were carried out over six months (May to July 2025) involving the Family Welfare Empowerment (PKK) and Karang Taruna of Pontang. The results show that STEM-based water filters can improve water clarity, reduce odor, and are well received by the community. User response evaluations show a high level of satisfaction, especially regarding the ease of use and effectiveness of the tools. In conclusion, this innovation has the potential to be an applicable and sustainable solution for providing clean water.
PENGARUH INTELLECTUAL CAPITAL (VAIC) TERHADAP KINERJA KEUANGAN PADA SUB SEKTOR MANUFAKTUR Fenisa, Delta; Linanda, Pratika; Aryasa, Hence Made; Wulandari, Atika; Adiananta, Bayu Fahmi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bh1bhk30

Abstract

Penelitian ini menganalisis Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Intellectual Capital diukur menggunakan Value Added Intellectual Coefficient (VAIC) yang terdiri dari tiga komponen: Value Added Capital Employed (VACE), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Kinerja keuangan diukur menggunakan Return on Equity (ROE). Penelitian menggunakan metode regresi linier berganda dengan 26 sampel perusahaan dan130 observasi data. Hasil penelitian menunjukkan bahwa ketiga komponen intellectual capital berpengaruh positif dan signifikan terhadap ROE, VACE memberikan kontribusi terbesar β = 0.478; p=0,000), diikuti VAHU (β=0,367; p=0,011) dan STVA (β=0,289; p=0.007). Model penelitian memiliki Adjusted R2 sebesar 0,495, menunjukkan bahwa 49,5% variasi ROE dapat dijelaskan oleh ketiga variabel independent. Temuan ini mengkonfirmasi bahwa intellectual capital merupakan determinan signifikan terhadap financial performance dalam industry manufaktur, terutama di sektor makanan dan minuman yang bersifat capital-intensive.
Co-Authors Adiananta, Bayu Fahmi ANASTASYA SHINTA YULIANA Apriana Marselina Aryasa, Hence Made Auliya, Roudhatul Ayu Dwi Putri Rusman Baringbing, Siska Juliana Bening Nurul Hidayah Kambuna Delta Fenisa Endang Sulistyarini Gultom Ependi, Zulham Febrian, Nanda Gultom, Wirda Resinta Indah Juwita Sari Kusuma, Nina Isywara Linanda, Pratika Madani, Willy Faisal Makhrajani Majid Manurung, Dhea Amelia Muhsin Mutmainnah Mutmainnah Nadillah, Sabrina Nuraini Ismail Putri Adona Rizal Mukra Sari, Rahma Dewi Puspita Situmorang, Nurbaity Tamrin, Mutmainna Widya Arwita Wiwik Suryandartiwi Anggarawati Yahya, Muhamad Yenni Rahman Yona, Mira - Yusuf, Kurnia Zain, Ulfi Khairani