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Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Implementation of Pacs System on The Effectiveness of Radiology Services at RSUD Dr. Soedirman Kebumen Metria Riza Sativa; Edy Susanto; I Putu Adi Susanta; Gatot Murti Wibowo
International Journal of Health and Social Behavior Vol. 2 No. 3 (2025): August: International Journal of Health and Social Behavior
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhsb.v2i3.501

Abstract

Dr. Soedirman Kebumen Regional General Hospital has implemented PACS to replace traditional film, but limitations in IT infrastructure, RME integration, and human resource readiness require an integrated implementation model that combines cloud-hybrid, DICOM/HL7 with SSO, continuous training, and managerial support. To evaluate the implementation of the PACS system in the Radiology Department of Dr. Soedirman General Hospital in Kebumen and to analyze the factors that support and hinder the effectiveness of the PACS system in improving the quality of radiology services. The research used a qualitative approach with an interactive model. Data collection was conducted through in-depth interviews, Focus Group Discussions (FGD), direct observation, and documentation. The data obtained were analyzed using ATLAS.ti software to explain the PACS implementation and its impact on the effectiveness of radiology services. The PACS implementation improved the quality of radiology services by accelerating access to medical images and enhancing workflow efficiency. Some challenges, such as system downtime, integration with other systems, and technical limitations, need to be addressed. Integration of artificial intelligence (AI) and telemedicine technologies needs to be enhanced to achieve optimal radiology services. Factors supporting successful implementation include the adoption of advanced technologies (cloud computing and AI), adequate infrastructure, technical support from the IT team, and strong managerial commitment.  Barriers to success include imperfect system integration, power outages, downtime, storage capacity limitations, and a shortage of trained human resources. Proposed implementation models include improving PACS system infrastructure, developing ongoing training for staff, improving PACS system integration with other hospital systems, and improving interdepartmental communication to streamline workflows and reduce obstacles in the diagnostic process.
Optimization of Shoulder Ultrasound Examination Using a Gel-Based Supplementary Applicator Fiddinillah Fiddinillah; Edy Susanto; Dwi Rochmayanti
International Journal of Public Health Vol. 2 No. 3 (2025): September : International Journal of Public Health
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijph.v2i3.513

Abstract

Air gaps between the probe and the skin surface can produce shadowing artifacts in the presented image. With the help of gel pad Artefact Shadowing can be minimized. However, in ultrasound examination Shoulder ultrasound examination performed with the patient sitting, it is possible that the gel pad is not stay consistently on the examined area. This is due to the pull of the earth's gravity, so the gel pad sheet model is still less supportive for this examination. support for this examination. The aim of this study was to develop a product design in the form of a Gel-based auxiliary applicator to optimize the examination of the Shoulder ultrasound examination, which has been tested for function based on the aspects of comfort and quality of quality of the resulting image. The Research and Development study was conducted with a multidimentional approach, resulting in a product that was tested for comfort by sonographers and tested for comfort by sonographers and image quality by radiologists. interpretation of radiologists. Data processing was done by conducting comparison of ultrasound examination of Supraspinatus Tendon in patients with body weight below 18.5 based on BMI calculation by using standard gel and by using the product, 30 samples each. The product design consists of gel pad and silicon rubber RTV-48. With the composition of the gel pad is gel wax and paraffin (5% of gel wax). Where silicon is designed with a thickness of 2 mm resembling the thickness of human skin. Product test results obtained that the comfort aspect is more optimal with the product than without using the product.
Analysis of Information Technology Implementation in the Audit Process and Its Impact on Audit Efficiency at the Public Accounting Firm (KAP) Adi and Deki Reyfani Amalia; Mursalim Laekkeng; Ummu Kalsum; Edy Susanto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ehw94t50

Abstract

This study explores the implementation of information technology in the audit process and its impact on audit efficiency at the Public Accounting Firm (KAP) Adi and Deki, with a focus on the use of ATLAS. The findings reveal that the implementation of ATLAS brings significant benefits, particularly in accelerating audit data management and financial statement analysis. However, the use of this technology also faces several challenges, such as data privacy issues, system integration complexity, and the need for additional resources. Auditors also face challenges including data quality, resistance to change, and the need for specific skillsets. Moreover, data security concerns, the need for continuous technology updates, and high adoption costs are major barriers. The study also identifies changes in the audit process, such as a shift towards data-driven audits, increased reliance on data analysis, and the development of more adaptive audit techniques utilizing ATLAS. Therefore, appropriate strategies are needed to overcome these challenges and improve audit effectiveness and efficiency.
The Effectiveness of the Utilization of Epic Pen in Mathematics Education Course 2 Putri Milanda Bainamus; Asti Putri Kartiwi; Syaipul Amri; Edy Susanto; Pamela Mikaresti; Bogy Restu Ilahi; Meri Andaria; Mesterjon; Adi Asmara
Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Vol. 13 No. 2 (2025): October
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/vis.v13i2.16381

Abstract

This study aims to describe the effectiveness of the use of epic pens in mathematics education 2 courses. The method of this research is quantitative descriptive. The subjects of this study are 26 students of the Elementary Education Study Program (PGSD) Semester five of the Open University. The instrument used was 8 questions. The results of the study obtained an average score on a scale of five, which was 4.37. These results when consulted with the Weighted Means Score (WMS) table in the range of 4.01 - 5.00 indicate a very effective category. So it can be concluded that the epic pen is very effective in the mathematics education course 2 PGSD semester five of the Open University. Keywords: Effectiveness, Epic Pen, Mathematics, Education. Abstrak: Penelitian ini bertujuan untuk mendeskripsikan efektivitas pemanfaatan epic pen pada mata kuliah pendidikan matematika 2. Metode penelitian ini adalah deskriftif kuantitatif. Subjek penelitian ini adalah 26 mahasiswa Program Studi Pendidikan Dasar (PGSD) Semester lima Universitar Terbuka. Instrumen yang digunakan yaitu 8 pertanyaan. Hasil penelitian perolehan skor rata-rata pada skala lima yaitu 4,37. Hasil tersebut jika dikonsultasikan dengan tabel Weighted Means Score (WMS) pada rentang 4,01 - 5,00 menunjukkan kategori sangat efektif. Maka dapat disimpulkan bahwa epic pen sangat efektif digunakan pada mata kuliah pendidikan matematika 2 PGSD semester lima Universitas Terbuka. Kata Kunci: Efektivitas, Epic Pen, Matematika, Pendidikan.
Pencegahan Stunting Melalui Pendampingan Mahasiswa dan Kader Posyandu di Kalangan Ibu Hamil, Balita, dan Anak-Anak di Desa Jambewangi Magelang Hasani, Rofiabul; Edy Susanto; Yudha Gymnastiar; Adityo Birowo; Rizky Adiyatma; Rafi Iftikhar Riyanto
Dedikasi Nusantara: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2025): Pemberdayaan Masyarakat dalam UMKM, Digital Marketing, Pelatihan Keterampilan d
Publisher : IndoCompt Publisher

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

Abstract

Stunting merupakan masalah kesehatan serius yang memengaruhi pertumbuhan anak dan dapat berdampak negatif pada kapasitas intelektual di masa depan. Di Dusun Rejoso, Kabupaten Magelang, tingkat stunting yang tinggi disebabkan oleh kurangnya pemahaman masyarakat tentang gizi. Untuk mengatasi hal ini, dilaksanakan Pengabdianyang fokus pada edukasi kesehatan, pemberian makanan tambahan, dan sanitasi lingkungan. Metode pelaksanaan dimulai dengan survei lokasi, penyusunan proposal, dan sosialisasi program kepada mitra, diikuti dengan penyuluhan langsung kepada masyarakat dan pemeriksaan kesehatan gratis. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman masyarakat mengenai pentingnya asupan nutrisi seimbang, serta keberhasilan program pemberian makanan tambahan yang meningkatkan status gizi anak-anak. Selain itu, kolaborasi antara mahasiswa UNIMMA dan Posyandu setempat berhasil meningkatkan kesadaran masyarakat akan pola hidup sehat. Kesimpulannya, pengabdian di Dusun Rejoso tidak hanya mengurangi angka stunting, tetapi juga meningkatkan kualitas hidup masyarakat secara keseluruhan melalui pendekatan terpadu dan berkelanjutan. Program ini diharapkan dapat menjadi model bagi upaya serupa di daerah lain. Kegiatan ini menunjukan bahwa adanya peningkatan dari beberapa dengan meningkat 10 poin.
Pendampingan Implementasi Pelaporan Keuangan SAK ETAP Di Koperasi Inti Dana Semarang Ayu Miranti Kusumaningrum; Bambang Widjanarko Susilo; Edy Susanto; Galuh Aninditiyah; Zarah Dinul Khaq; Vivi Kumalasari Subroto; Nanik Qosidah; Benny Cuaca
Community : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2024): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z54jy240

Abstract

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses
Peran Lingkungan dan Pengalaman Proses Harapan dan Usaha dalam Pembentukkan Jati Diri Marscelino Virgi Pratama; Edy Susanto; Alif Tegar Galih Khalefi; Yoga Bismoko Aptawidiyadhana
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 1 (2025): Maret: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i1.114

Abstract

Self-identity formation is essential to individual development and is influenced by social environments and life experiences. This study draws on Erikson's theory of psychosocial development and Bronfenbrenner's ecological theory of human development to understand how the interaction between the environment and individual experiences shapes identity formation in response to expectations and efforts. Social environments, such as family, friends, and community, provide a framework of values and norms that shape an individual’s initial identity, while personal experiences in managing expectations and efforts either reinforce or challenge this framework. The study concludes that balancing environmental support and experiential challenges enables individuals to develop a strong and flexible identity. The implications of this research highlight the importance of creating environments that support self-reflection and learning from experiences to foster healthy identity development.
RANCANG BANGUN SISTEM KASIR PENJUALAN SPAREPART DAN  SERVICE MOTOR DI BENGKEL SMKN 1 SINE KABUPATEN NGAWI Ridhwan Rosyidi; Edy Susanto; Frestiany Regina Putri
Jurnal Media Akademik (JMA) Vol. 3 No. 3 (2025): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i3.1634

Abstract

Sistem kasir yang berjalan di Bengkel SMKN 1 Sine adalah dengan melakukan pembayaran secara manual hanya dengan menggunakan kertas kwitansi untuk pendataan pembelian barang dan menggunakan kalkulator untuk perhitungannya, dimana semua itu akan sangat diperlukan untuk pembukuan di Bengkel SMKN 1 Sine itu sendiri. Hal ini membuat operasional kerja di Bengkel SMKN 1 Sine memiliki banyak resiko karena file mudah rusak, dan jika rusak tidak ada data cadangan untuk melihat stok barang secara keseluruhan. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan studi pustaka. Sistem dikembangkan dengan menggunakan model air terjun yang meliputi tahapan Analisis Sistem, Perancangan Sistem, Pengembangan Kode, Pengujian Program, dan Penerapan Program. Sistem informasi berbasis web ini dibangun dengan PHP untuk pemrogramannya dan MySQL untuk databasenya. Hasil dari perancangan sistem ini adalah Sistem Kasir Penjualan Suku Cadang dan Service Sepeda Motor di Bengkel SMKN 1 Sine yang dapat digunakan untuk membantu admin kasir dalam proses pembayaran di Bengkel SMKN 1 Sine dengan penambahan fitur transaksi, riwayat penjualan dan riwayat servis, fitur data suku cadang, data servis, data supplier, data pembelian stok, fitur laporan penjualan, laporan servis, laporan pembelian dan dapat mencetak invoice atau kwitansi pembayaran serta rekap data laporan harian, mingguan, dan bulanan.
Analysis of the Effect of Load Variation on Performance Gas Turbine Generator 1.1 At PLTGU UP Cilegon Edy Susanto; Prayoga Dwi Cahyo Sutomo Putra; Hotdian Sinambela
DINAMIS Vol. 12 No. 2 (2024): Dinamis
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/dinamis.v12i2.18830

Abstract

PT PLN Indonesia Power UP Cilegon merupakan salah satu PLTU yang menyuplai tambahan daya listrik untuk wilayah Jawa bagian barat dari sistem Jawa Bali dan mendukung pengembangan kawasan industri Jawa bagian barat. Namun untuk memenuhi pasokan listrik tersebut masih terdapat permasalahan terutama pada penambahan beban yang sangat mempengaruhi kinerja turbin gas. Tujuan dari penelitian ini adalah menganalisis dan membandingkan seberapa besar pengaruh variasi beban terhadap kinerja sistem turbin gas dan terhadap efisiensi termal GTG pada PLTGU Cilegon unit 1.1 dengan variasi beban 125 MW, 128 MW, 143 MW, dan 190 MW. Metode yang digunakan adalah analisis data logsheet operasional PLTGU, perhitungan spesifik pada turbin gas dan perhitungan efisiensi termal GTG. Pada hasil penelitian ini didapatkan peningkatan dari setiap variasi beban. Nilai kinerja tertinggi didapatkan pada beban 190 MW. Variasi beban sangat mempengaruhi kinerja dan efisiensi termal turbin gas, dimana semakin besar beban maka kinerja dan efisiensi termal turbin gas akan semakin tinggi.
Co-Authors A. Fadlilah Adi Asmara Aditia Aulia Adityo Birowo Akmal Dzaky Adhynata Akmal Riza Firjatullah Al Kurnia, Dyanovita Alfian Adi Atma Alif Tegar Galih Khalefi Alvionita Dairo Lende Amor Sofandi Aprilliant Anista Arif Arya Arya Bayu Sayeti Asfahani Asfahani Asri Ady Bakri Assyeh Annasrul Majid Asti Putri Kartiwi Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Benny Cuaca bogy restu ilahi Charles Charles Christian Hendro Setiawan Denya Saputri DenyaSaputri Devan Adika Prasetya Dwi Rochmayanti Edo Stanzah Edy Susena Eko Dewantoro Eri Hartanto Farros Fadhlillah Febryantahanuji Febryantahanuji Fiddinillah Fiddinillah Foezy Imroatul Awaliyah Frestiany Regina Putri Galuh Aditya Galuh Aninditiyah Gatot Murti Wibowo Hadi Wahyudi Hasani, Rofiabul Hermawansa Hermawansa Hery Widijanto Hotdian Sinambela Husni Ramhadan I Putu Adi Susanta Ian Arbatona Inawaty sidabalok Iswari Septiana Nindi Wulandari Ivan Ardiansyah Jihan Azzahra Diovant Joshua Christian Marpaung Joshua Christian Marpaung5 Kevin kevin Kirana Ikhtiari Lady Antira Lestariningsih Loso Judijanto M. Reza Oktananda M.F Amin Manatap Dolok Lauro, Manatap Dolok Marhamah . Marhamah Marhamah Marscelino Virgi Pratama May Fatul Uul Qoriah Meri Andaria Mesterjon Metria Riza Sativa Muhammad Azhar Nurbahtiar Muhammad Ridwan Muhammad Rizky Fatahillah Mursalim Laekkeng Mursalim Mursalim Nadilla Putri Melisa Nanik Qosidah Niken Haq Nina Indriyawati Novita Sri Wulandari Novriza Wahyu Ardiansyah Nurinayah Jimad Nurul Badriyah Pamela Mikaresti Prayoga Dwi Cahyo Sutomo Putra Putri Milanda Bainamus Qabilah Cita Kurnia Nastiti Soemarsono Rafi Iftikhar Riyanto Restu Indriani Rewang Budi Prasetyo Reyfani Amalia Reza Almasyah Pratama Rezky Eko Prasetyo Ridhwan Rosyidi Risma Nurhapsari Rismaya Nikmatul Hida Saskia Putri Rizky Adiyatma Rizky Maulan Rosari Cahyaning Rastri Sri Wahyuning Sri Wiranti Setiyanti Subinarto Subinarto Sucipto Febrianto Sulastri Sulastri Supriyo Supriyo Syaipul Amri Syamsul Arifin Syuhada Hikmatyar Rahadian Ummu Kalsum Viny Christanti M Vita Nida Sari Vivi Kumalasari, Vivi WAHYUNI Wenny Ladhunka Yoga Bismoko Aptawidiyadhana Yudha Gymnastiar Yuki Edi Saputra Yusdi, Sri Wahyuningsih Zahra Dinul Khaq Zarah Dinul Khaq