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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Pendas : Jurnah Ilmiah Pendidikan Dasar SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Ecosains Tangible Journal Jurnal Kajian Ekonomi dan Pembangunan Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Amsir Accounting & Finance Journal Advances in Managerial Auditing Research
Fuada, Nurul
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Pelayanan Komprehensif pada Pasien Anak dengan Varicella Melalui Home Visit Menggunakan Family Folder Adista, Muhammad Ansari; Aini, Zahratul; Syahrizal, Syahrizal; Fuada, Nurul; Moneta, Lily Rezky
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 2 No. 3 (2023): Agustus 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v2i3.2114

Abstract

Home visit is one of the leading health service programs carried out by the health center. Various important information can be obtained from home visit activities, information on the health of family members, relationships between family members and illnesses suffered by each family member. One of the instruments that can be used in home visit activities is the family folder which also functions as a medical record. Community service activities carried out in the form of home visits to one patient with varicella in the working area of ​​the Batoh Health Center, Lueng Bata District, Banda Aceh City. Home visit activities to the preparation of reports are supervised by supervisors from the Family Medicine Section/Department of the Faculty of Medicine, Syiah Kuala University, Banda Aceh. Home visits were carried out twice in one family. The aim is to evaluate treatment and obtain more information about the patient's health condition, next of kin to the patient's and family's living conditions. Home visit activities are complemented by completing the Family Folder instrument which consists of a genogram, family life cycle, family map, family APGAR, family SCREEM and family life line.
Pengaruh Manajemen Laba terhadap Kinerja Keuangan dengan Moderasi Good Corporate Governance pada Sektor Perbankan di Bursa Efek Indonesia: Penelitian Kuantitatif Arman; Jam'an, Andi; Fuada, Nurul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 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.v10i03.32016

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap kinerja keuangan pada sektor perbankan di Bursa Efek Indonesia (BEI) serta menganalisis peran Good Corporate Governance (GCG) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori pada 44 bank selama periode 2021–2023. Manajemen laba diukur dengan nilai absolut Discretionary Accruals menggunakan Modified Jones Model , kinerja keuangan diukur dengan Return on Assets (ROA), dan GCG diukur melalui indeks gabungan proporsi komisaris independen, keberadaan komite audit, dan kepemilikan institusional. Analisis dilakukan dengan regresi data panel model Common Effect dan Moderated Regression Analysis (MRA) menggunakan SPSS 26. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh positif namun tidak signifikan terhadap ROA (β = 0,081; p = 0,163). Sebaliknya, GCG terbukti memoderasi hubungan tersebut secara signifikan dengan arah negatif (β = -0,243; p = 0,029), yang menunjukkan bahwa penerapan GCG yang baik dapat meningkatkan pengaruh manajemen laba terhadap profitabilitas bank. Temuan ini menekankan pentingnya penguatan tata kelola dalam menjaga integritas pelaporan keuangan dan mencegah perilaku oportunistik manajemen.
Pengaruh Kinerja Keuangan Terhadap Good Corporate Governance Pada Perusahaan Drink yang terdaftar di BEI Hardiansah, Haidir; Fuada, Nurul; Nur Abdi, Muhammad
Ekonomi & Bisnis Vol 24 No 2 (2025): Jurnal Ekonomi & Bisnis Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i2.7470

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap Good Corporate Governance (GCG) pada perusahaan Drink yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Variabel independen dalam penelitian ini meliputi Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER), sedangkan variabel dependen adalah Good Corporate Governance (GCG).Metode penelitian yang digunakan adalah regresi linear berganda dengan uji asumsi klasik untuk memastikan validitas model. Sampel penelitian terdiri dari 11 perusahaan food yang terdaftar di BEI selama periode 2021-2023 yang dipilih menggunakan metode purposive sampling.Hasil penelitian menunjukkan bahwa ROA memiliki pengaruh positif dan signifikan terhadap GCG, dengan nilai koefisien regresi 1.028 dan tingkat signifikansi 0.001. Sementara itu, CR (0.002, p = 0.923), DAR (0.414, p = 0.195), dan DER (-0.027, p = 0.803) tidak menunjukkan pengaruh signifikan terhadap GCG. Temuan ini menunjukkan bahwa efektivitas perusahaan dalam mengelola asetnya lebih berperan dalam meningkatkan kualitas tata kelola perusahaan dibandingkan faktor likuiditas dan struktur modal. Kata kunci: Kinerja Keuangan, Good Corporate Governance, ROA, CR, DAR, DER, BEI.
Financial Performance and Share Price of PT Barito Renewables Energy Tbk Post-Acquisition Nurfaiza, Anggita; Fuada, Nurul
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.620

Abstract

This study aims to analyze the effect of fundamental performance changes on stock price movements in PT Barito Renewable Energy Tbk. (BREN) before and after the acquisition. The data used includes financial ratios in the form of Return On Equity (ROE), Debt to Asset Ratio (DAR), and Current Ratio (CR) from the quarter before and after the acquisition as well as historical data on stock price movements in the same period, the results of the study show that after the acquisition ROE had decreased but increased again and remained stable and the current ratio (CR) decreased. Despite the improvement in fundamental performance, the stock price remains highly volatile and subject to sharp declines. This shows that stock price movements are not entirely influenced by fundamentals but also by market sentiment.
Financial Performance and Share Price of PT Barito Renewables Energy Tbk Post-Acquisition Nurfaiza, Anggita; Fuada, Nurul
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.620

Abstract

This study aims to analyze the effect of fundamental performance changes on stock price movements in PT Barito Renewable Energy Tbk. (BREN) before and after the acquisition. The data used includes financial ratios in the form of Return On Equity (ROE), Debt to Asset Ratio (DAR), and Current Ratio (CR) from the quarter before and after the acquisition as well as historical data on stock price movements in the same period, the results of the study show that after the acquisition ROE had decreased but increased again and remained stable and the current ratio (CR) decreased. Despite the improvement in fundamental performance, the stock price remains highly volatile and subject to sharp declines. This shows that stock price movements are not entirely influenced by fundamentals but also by market sentiment.
PENGARUH KOMPETENSI APARAT DESA DAN IMPLEMENTASI SISKEUDES DI ERA DIGITAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN TELLU LIMPOE KABUPATEN BONE Satriyanah, Dewi; Basir MR, Basri; Fuada, Nurul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48417

Abstract

This study aims to analyze the influence of village apparatus competence and the implementation of SISKEUDES (Village Financial Management Information System) in the digital era on the accountability of village fund management in Tellu Limpoe District, Bone Regency. The increasing allocation of village funds, reaching Rp10.22 billion in Tellu Limpoe in 2024, demands strong accountability mechanisms supported by competent human resources and reliable information systems. This study employs a quantitative causal-associative approach with a survey method and explanatory research design. Primary data were collected through questionnaires distributed to 77 village apparatus members and BPD members across 11 villages. The research instrument used a Likert scale and data were analyzed using multiple linear regression with SPSS version 25. The results show that village apparatus competence has a positive and significant effect on the accountability of village fund management (t = 5.353; sig. = 0.000). The implementation of SISKEUDES has a positive but not significant effect (t = 1.574; sig. = 0.120). Simultaneously, both variables significantly influence accountability (F = 27.432; sig. = 0.000), explaining 42.6% of the variance. These findings indicate that improving village apparatus competence is a critical factor in enhancing accountability in the digital era, while SISKEUDES implementation still requires optimization of technological infrastructure to deliver its full potential impact.
ANALISIS KINERJA INVESTASI EMAS DAN SAHAM PT ANEKA TAMBANG MENGGUNAKAN PENDEKATAN SHARPE RATIO PERIODE 2020–2025 Satriani, Nilla; Rayyani, Wa Ode; Fuada, Nurul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48423

Abstract

This study aims to analyze the return and risk levels, as well as investment performance based on the Sharpe ratio, between ANTAM gold bullion and ANTM shares for the 2020-2025 period. The study uses a quantitative descriptive approach with secondary data in the form of monthly closing prices of ANTAM gold, ANTM share prices, and the BI Rate as a proxy for the risk-free rate. The analytical methods used include calculating returns, standard deviations, and the Sharpe ratio. The results show that ANTAM gold has a consistent positive return pattern during the crisis period with a moderate risk level and a downward trend. Meanwhile, ANTM shares exhibit high volatility with very high returns only in 2020 and 2025. From 2022 to 2024, ANTM shares experienced prolonged pressure due to a global commodity oversupply and rising interest rates. Based on the Sharpe ratio, ANTAM gold recorded positive values in five of the six observation years, with a peak efficiency of 3,921 in 2025. Meanwhile, ANTM shares only achieved positive values in 2020 (1,325) and 2025 (1,832). Gold's ability to maintain a positive Sharpe ratio across nearly all periods makes it superior as a long-term investment instrument that prioritizes value stability. ANTM shares can be an option for aggressive investors willing to endure high volatility and able to understand global commodity cycles. The combination of the two instruments is considered strategic for creating a balance between risk and return in portfolio management.
Co-Authors Adista, Muhammad Ansari Aini, Zahratul Amin, Asbi Arizah, Ainun Arman Basir MR, Basri Darwin, Khadijah Haliah, Haliah Hardiansah, Haidir Haris, Arsita Jam'an, Andi Kusumawati, Andi Moneta, Lily Rezky Nirwana Nur Abdi, Muhammad Nurfaiza, Anggita Putra, Roby Maiva Putri, Andi Ainil Ramly, Ramly Satriani, Nilla Satriyanah, Dewi Syahrizal Syahrizal Syamsuddin Syamsul Amar B Tri Umari, Tri Wa Ode Rayyani wahyuni wahyuni