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ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PT. LION METAL WORKS TBK PERIODE 2020-2023 Agus Riyanto; Ali Mushofa; Gandi Adnan
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3428

Abstract

This study aims to analyze the financial performance of PT. Lion Metal Works Tbk for the period 2020– 2023 using cash flow ratio analysis. The main issue addressed is the decline in the company’s cash flow, which has impacted its liquidity and financial stability. The research method used is descriptive qualitative, utilizing secondary data from cash flow statements, income statements, and statements of financial position. The analyzed ratios include: operating cash flow to current liabilities (AKO), cash coverage to interest (CKB), operating cash flow to capital expenditure (PM), operating cash flow to total debt (TH), and operating cash flow to net income (AKB). The results show that the AKO, CKB, PM, TH, and AKB ratios tend to fall below 1, indicating poor financial performance. The company experienced liquidity pressures and a reliance on external funding. However, in 2023, there was an increase in cash flow from financing activities, improving the company’s cash position. These findings demonstrate that the cash flow statement is an effective tool for comprehensively evaluating a company’s financial performance.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED, MARKET VALUE ADDED, FINANCIAL VALUE ADDED DAN REFINED ECONOMIC VALUE ADDED PADA PERUSAHAAN DI BURSA EFEK INDONESIA SEKTOR ENERGI PERIODE 2019-2023 Rudy Syafariansyah; Agus Riyanto; Hendra
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3437

Abstract

The study aims to analyze the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The evaluation was carried out using four value-added methods, namely EVA, MVA, FVA and REVA.This type of research uses descriptive quantitative, with the object of research on three coal mining sub-sector companies, namely PTBA, SMMT and TCPI. Data obtained from the company's annual financial statements over a five-year period. The results showed that each company has diverse financial performance. PT Bukit Asam Tbk shows a more stable and positive performance than the other two companies. The analysis with the four methods provides relevant information to evaluate the sustainability of value creation and strategic decision making, especially in the energy sector that faces global challenges and energy transition regulations.
RANCANG BANGUN CHARGER DAN SUPPLY CADANGAN AKI SEPEDA MOTOR DENGAN SOLAR CELL BERBASIS IOT Ade Setiawan; Rianda Rianda; Agus Riyanto
Holistik Analisis Nexus Vol. 2 No. 7 (2025): Juli 2025
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/Nexus1333

Abstract

Penelitian ini bertujuan merancang sistem pengisi daya dan suplai cadangan untuk aki utama sepeda motor berbasis solar cell dan IoT. Sistem ini mengurangi ketergantungan pada aki utama saat terjadi kegagalan fungsi dengan menyediakan suplai cadangan sebagai sumber daya alternatif. Selain itu, suplai cadangan dapat digunakan untuk mengisi daya perangkat elektronik, seperti handphone. Panel surya digunakan sebagai sumber energi utama untuk mengisi suplai cadangan melalui Solar Charge Controller (SCC) berbasis Maximum Power Point Tracking-Constant Voltage Controller (MPPT-CVC). Data real-time kondisi aki, suplai cadangan, dan panel surya dipantau melalui platform IoT menggunakan mikrokontroler ESP32. Hasil pengujian menunjukkan sistem mampu mempertahankan kestabilan suplai daya untuk starter sepeda motor dan perangkat eksternal dengan efisiensi rata-rata SCC mencapai 70%. Sistem ini diharapkan menjadi solusi inovatif dalam penggunaan energi terbarukan yang lebih efisien dan ramah lingkungan pada kendaraan roda dua.
PERBEDAAN PENGARUH PEMBERIAN WILLIAM FLEXION EXERCISE DAN ISOMETRIC EXERCISE TERHADAP PENINGKATAN KEMAMPUAN FUNGSIONAL PADA PENDERITALOW BACK PAIN NON SPESIFIK Rafif Himawan Nimasdwi Putra; Agus Riyanto; Suci Muqodimatul Jannah
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Non-specific low back pain (NSLBP) is a common musculoskeletal disorder among the elderly, leading to reduced functional ability and quality of life. William Flexion Exercise (WFE) and Isometric Exercise (IE) are two physical therapy interventions aimed at reducing pain and improving functional ability; however, the comparison of their effectiveness has not been extensively studied in the elderly population in Indonesia. Objective: This study aims to compare the effects of WFE and IE on improving functional ability in patients with LBP in the Bugar Mandiri elderly health center group in Tegalrejo, Yogyakarta. Methods: A quasi-experimental study with a pre-test and post-test design was conducted on 36 elderly individuals aged 60– 75 years, randomly divided into a WFE group (n = 18) and an IE group (n = 18). Interventions were administered three times a week for four weeks, with WFE including pelvic tilt, single knee to chest, double knee to chest, and hamstring stretch movements, and IE including curl up, side bridge, and bird dog exercises. Functional ability was measured using the Oswestry Disability Index (ODI), and pain intensity was assessed using the Visual Analogue Scale (VAS). Data analysis used the Shapiro-Wilk normality test, Levene's homogeneity test, paired t-test for effects within groups, and independent t-test for comparisons between groups. Results: Both groups showed a significant increase in functional ability (ODI) and a decrease in pain (VAS) (p<0.001). The WFE group had an ODI score of 31.5 before treatment and 26.56 after treatment, while the VAS score was 4.17 before treatment and 2.61 after treatment. Meanwhile, the IE group showed an ODI score of 28.22 before treatment and 23.33 after treatment, while the VAS score was 3.89 before treatment and 2.67 after treatment. However, the independent t-test showed no significant differences between groups in ODI (p=0.066) and VAS (p=0.879). Conclusion: WFE and IE are both effective in improving functional ability and reducing pain in patients with NPBNS, with no significant difference between the two interventions. Recommendation: Both exercises can be recommended as physiotherapy interventions for NPBNS in the elderly, taking into account patient comfort and clinical needs. Further research with larger samples and longer intervention durations is needed to confirm these findings.
MENGEMBANGKAN PLURALISME HUKUM SEBAGAI PONDASI HUKUM MASA DEPAN INDONESIA Arman, Zuhdi; Agus Riyanto
Fundamental: Jurnal Ilmiah Hukum Vol. 12 No. 2 (2023): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v12i2.117

Abstract

The emergence of double law in social life is known as legal pluralism. Legal pluralism in Indonesia emerged and developed as a result of the country's historical factors, which included differences in ethnicity, language, culture, religion, and race. However, although pluralism has various etymological meanings, they all have one thing in common: recognizing the reality of all differences. The purpose of this research is to find out the concept of legal pluralism that is used to restore customary law in an effort to protect indigenous peoples' natural resources from appropriation authorized by the state. This study also uses a normative legal approach, which is a process to find a rule of law, legal principles, or legal doctrines to answer the legal issues at hand. Almost every state law that regulates natural resources now has rules regarding indigenous peoples. Pro-indigenous activists are still leading the movement to promote recognition of indigenous peoples at a practical level. Among other things, by collecting data on customary law and mapping customary territories in various locations. Because these two factors are the main prerequisites for recognizing the existence of indigenous peoples. This is considered as one of the solutions to the weakness of the state dispute settlement institution (court) which is deemed unable to provide substantive justice. This movement basically proposed that the people solve their own problems without the help of the courts.
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Rohmah, Siti; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management
Is The Human Development Index Effects The Poverty Rate in Indonesia 2020? Agus Riyanto
Khazanah: Jurnal Mahasiswa Vol. 13 No. 4 (2021): Abstract Proceeding Book: 2st International Conference-Labma Scientific Fair
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/khazanah.vol13.iss4.art8

Abstract

Poverty is a serious problem faced by the Indonesian people from ancient times to thepresent. One that affects the level of poverty in Indonesia is the Human Development Index(IPM). Therefore, it is necessary to research the influence of HDI on the poverty level of eachprovince in Indonesia. The purpose of this study is to analyze the effect of the HumanDevelopment Index on poverty levels in Indonesia. This study uses a quantitative approach with a descriptive analysis method. In additionto descriptive analysis, this study uses a simple linear regression analysis method to determinethe effect of the human development index on the poverty rate in Indonesia. The preliminaryfindings of this study conclude that the human development index affects the poverty level of -0.899. This means that the higher the Human Development Index, the lower the poverty level.From R square shows that 42.8 percent of the Human Development Index variable explains thepoverty variable, while the rest can be explained by other factors. This finding is expected toprovide recommendations to the government regarding human development. Keywords: Human development index, poverty rate, regression
Pola Hidup Lansia yang dapat Mengakibatkan Hipertensi di Puskesmas Karangmulya Kabupaten Garut Tahun 2023: Older Lifestyles than Can Lead to Hypertension at the Karangmulya Health Centre Garut Regency in 2023 Widia Rahmi Pratiwi; Ayu Laili Rahmiati; Gunawan Irianto; Agus Riyanto; Dyan Kunthi Nugrahaeni
Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Vol. 7 No. 1 (2024): January 2024
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/mppki.v7i1.4047

Abstract

Latar belakang: Jumlah penderita hipertensi di Kabupaten Garut tahun 2022 sebanyak 159.435. Wilayah kerja Puskesmas Karangmulya merupakan penduduk terbanyak mengalami rujukan dan terjadi peningkatan dari tahun sebelumnya yaitu sebesar 3,6% menjadi 37,4% sehingga perlu dilakukan penanggulangan. Tujuan: Penelitian ini bertujuan untuk mengetahui hubungan kebiasaan merokok, aktivitas fisik dan stress dengan kejadian hipertensi pada lansia. Metode: Penelitian ini menggunakan desain kasus kontrol. Sampel penelitian merupakan lansia ?60 tahun yang menderita hipertensi sebanyak 66 orang sebagai kasus dan yang tidak menderita hipertensi sebanyak 66 orang sebagai kontrol di Puskesmas Karangmulya Kabupaten Garut yang tercatat dalam data BP Lansia tahun 2023. Perbandingan jumlah kasus dan kontrol adalah 1:1 sehingga total 132 sampel yang dihitung menggunakan purposive sampling. Teknik pengumpulan data dilakukan menggunakan kuesioner. Analisis data yang dilakukan menggunakan analisis univariat dan bivariat (uji chi square dan OR). Hasil: Hasil analisis didapatkan variabel merokok (p=0,014, OR=5,151 95% CI 1,393-19.042), aktivitas fisik (p=0,046, OR=0,450 95% CI 0,218-0,931) dan stress (p=0,005, OR=3,095 95% CI 1,442-6,642). Kesimpulan: Terdapat hubungan diantara kebiasaan merokok, aktivitas fisik dan stress dengan kejadian hipertensi pada lansia dengan p values < 0,05.
TIK Di Pendidikan Dasar Untuk Pendidikan Berkelanjutan Dalam Perspektif: DOI 10.58569/jies.v3i1.1047 Agus Riyanto
Journal of Islamic Education Studies Vol. 3 No. 1 (2024)
Publisher : Pascasarjana Universitas Islam Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58569/jies.v3i1.1047

Abstract

Dengan pesatnya perkembangan teknologi di abad ke-21, sektor pendidikan juga berusaha untuk memanfaatkan TIK secara efektif. Akibatnya, sekolah-sekolah dengan cepat secara bertahap melengkapi diri mereka dengan perangkat TIK terbaru untuk dapat melaksanakan pendidikan secara efektif. Tujuan dari penelitian ini adalah untuk memetakan peralatan TIK untuk pendidikan yang berkelanjutan. Penelitian ini melibatkan 72 kepala sekolah pendidikan dasar dari empat kecamatan di Kabupaten Cirebon. Para kepala sekolah diwawancarai dengan menggunakan kuesioner yang dikembangkan oleh penulis. Tiga hipotesis diuji dalam penelitian ini dengan menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa perangkat TIK untuk pendidikan berkelanjutan secara umum masih kurang di pendidikan sekolah-sekolah dasar di Kabupaten Cirebon.
Kemasan dan Pemasaran Produk Serba Nanas pada UMKM Alam Sari Kabupaten Subang Jawa Barat Hari Muharam; Yohanes Indroyono; Reni Sulistiyowati; Heni D Wahyuni; Anik Ariyanti; Ryan Permana; Agus Riyanto
Journal of Social Service and Empowerment Vol. 2 No. 1 (2025): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v2i1.437

Abstract

Salah satu tantangan pada pelaku UMKM adalah bagaimana memproduksi produk, mendapatkan keunikan, mengemas dalam kemasan dan memasarkan produk yang dihasilkan. Setiap UMKM merupakan fondasi perekonomian Indonesia karena mampu menggerakkan sektor ekonomi. UMKM berperan signifikan dalam mendukung pertumbuhan ekonomi nasional, menciptakan lapangan kerja, dan memperbanyak jumlah usaha. Serba Nanas Alam Sari merupakan salah satu UMKM di Subang dan mempunyai produk berbahan dasar nanas. Meskipun UMKM ini telah mampu bertahan sejak tahun 1997 hingga sekarang namun perlu peningkatan pengetahuan tentang pengenalkan produk yang dihasilkan untuk memperluas pasar. Kegiatan pengabdian dilaksanakan dalam bentuk FGD. Diskusi dilakukan dengan para pelaku UMKM yaitu dengan pendiri Serba Nanas Alam Sari dan semua pelaku yang terlibat dalam UMKM tersebut Diskusi yang dilakukan merupakan sharing informasi terkait pengetahuan akademis dan keadaan di lapangan yang memberi masukan-masukan yang bermanfaat bagi kedua belah pihak, tentang produk dan lingkup pemasaran, terkhusus para pelaku UMKM.
Co-Authors , Fitriyani Abdul Haris Ade Setiawan Adh Dhiya' Husnaputri AGUS IRIANTO Agus Riyanto Alfia Magfirona Ali Mushofa Anik Ariyanti Anthara, I.Made Aryantha ARTANTO, TRI Ary Sutrischastini Atang Saputra Ayu Laili Ayu Laili Rahmiati Bambang Kriswantara Bowo Sugiharto BUDI PRAMONO Budi Santoso Budiman Carolinna Patrichia Sulau Chairul Razak Chrisna Monica Asa Dena Merliana Dian Kurniawati Dika Riyan Saputra Dion Bagus Priyatna Dyah Ratri Nurmaningsih Dyah Susanti Dyan Kunthi Nugrahaeni Dyan Kunthi Nugraheni Ega Via Ambarwati Eko Mardianto Erman " Evllyshin Pakadang Fajri Kamilatul Muniroh Fatur Rozi Saputra Gandi Adnan Gunawan Irianto HARYONO Heni D Wahyuni I Gusti Ayu Ketut Rachmi Handayani Iftitah Walinda Fujiarti Indi Rahmayani Indriani Isnatin Miladiyah Joni Welman Simatupang Jutri Bonal Khusnul Khotimah Leli Triana Lenny Husna Lia Lismeri Linda Memi Zhara Lisda Amara Dewi M. Astri Yulidar Abbas M. Syamsul Komar Maieka Sari Istiqomah Mona Megasari Muhammad Akmal Muhammad Hanif Muhammad Ridhwan Sufandi Muharam, Hari Mukhamad Murdiono Nadiya Yunan Noor Farid Novie E Mauliku Novie E. Mauliku Novie Mauliku Nur Anggi Andini nur nabilla Nur Patul Auliah Nurul Hidayati Nurwijayanti Oedjiono Oedjiono Pantas P Pardede Paramita Paraningtyas Parlagutan Silitonga Pramono Pramono Purbayu Budi Santosa Rafif Himawan Nimasdwi Putra Rafsi Azzam Hibatullah Albar Reni Sulistiyowati Rhiki Sekti Utami Rianda Rianda Rio Chandra Rizki Tri Anugrah Bhakti Rudy Syafariansyah Ryan Permana Salsabila, Aisyah Sarwanto Satriyo Seftia Azrianti setiawati, erni Sigit Dani Nugraha Sigit Dani Nugroho Silva agustini Hanifah Siska Wulandari Siti Rohmah Siti Rohmah Sri Kusumadewi Sri Mulyati Sri Wahyuti Suci Muqodimatul Jannah Suhat Suhat Suhat Suhat Sumardiono Sumardiono Suprayogi Supriandono, Tri Sutanto Priyo Hastono Syhakira Rahmadhani Husein Nasution Tjasmana, Felicia Totok Agung D. H. Tri Laksono Tuti Herningtyas Wahyuti, Sri Wendy Yuniarto Widia Rahmi Pratiwi Yanti Yulianti Yanti Yulianti Yohanes Christian J. Yohanes Indroyono Yuli Darni Zuhdi Arman