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All Journal Jurnal Kesehatan Budi Luhur: Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan Jurnal Kesehatan International Journal of Economics, Management, Business, and Social Science
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Analysis of Predictive Ability of Earnings and Cash Flow on Future Cash Flows: Listed Banking in Indonesia Stock Exchange During Period 2009 – 2021 Trisnadi, Asih Widhi; Etty Puji Lestari; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.287

Abstract

The company's ability to generate cash in the future is the key for stakeholders to build expectations for the company. Therefore, the choice of variables used in modeling to predict future cash flows is the key to the precision of predictive modeling. The Financial Accounting Standard Board's recommendation states that accrual-based information regarding company value is a better basis for assessing company's historical and future performance than current year cash flow information. However, research regarding predictors of future cash flows suggests otherwise. This is due to the potential for asymmetric information from financial reports that are prepared as a financialshenanigans. In this research, the ability of net profit will be tested again to predict aggregate cash flow. The choice of aggregate cash flow rather than operating cash flow as in previous research is because net profit is generated not only from operating activities but also investment activities and financing activities.
THE EFFECT OF EDUCATIONAL BOOKLETS ON KNOWLEDGE AND ATTITUDE ABOUT COVID-19 VACCINATION Diki; Fatonah, Sofa; Astuti, Reini
Jurnal Kesehatan Budi Luhur : Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan Vol. 17 No. 2 (2024): July 2024
Publisher : STIKes Budi Luhur Cimahi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62817/jkbl.v17i2.368

Abstract

The global outbreak of the Coronavirus (COVID-19) caused by the SARS-CoV-2 virus has been going on since 2019. Indonesia is one of the countries affected by the spread of the COVID-19 infectious disease. One strategy for the spread of the COVID-19 virus throughout Indonesia is the COVID-19 technique. For the community to remain socially and economically productive, the COVID-19 vaccination aims to develop community group immunity (herd immunity) and become the reason for protecting the community from COVID-19. This study aims to determine the effect of educational media books on knowledge and attitudes about COVID-19 vaccination in Parigi village, Sindangsari village. This study uses a quantitative experimental method. Determination of respondents by using purposive sampling and obtained respondents as many as 17 people. Collecting data by giving a questionnaire technique. The results of this study indicate an increase in public knowledge after being given booklet media education as much (23.6%). For attitudes, there is an increase in the positive attitude of the community as much (5.9%). This means that there is an influence of educational media books on knowledge about COVID-19 vaccination in Parigi village, Sindangsari village. This is to the theory of Notoatmodjo (2005) Knowledge is the result of knowing and occurs after people sense a certain object, the attitude of the mental state of readiness, which is regulated through experience which influences individual respondents on all related objects and situations. with him. Hopefully, with the results of this study, the public can better understand health problems, especially vaccination, besides that the Sindangsari village and related health centers can assist in carrying out health education to the community regarding existing health issues. Keywords: Influence, Education, Booklet Media, Covid-19 Vaccination
Tingkat Pengetahuan Siswa Tentang Penanganan Pertama Cidera Di Sekolah Dasar Banjarmasin Trifianingsih, Dyah; Rachman, Aulia; Rosa, Margaretha; Diki
Jurnal Kesehatan Vol 13 No 1 (2025): In Press
Publisher : STIKES Bethesda Yakkum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35913/jk.v13i1.740

Abstract

Prevalensi cedera pada anak di Indonesia masih sangat tinggi dan menjadi urutan ketiga penyebab kematian anak. Salah satu penyebab cedera pada anak diantaranya adalah kasus terjatuh yang dapat menimbulkan luka maupun perdarahan. Anak dapat mengalami cedera yang sengaja atau tidak sengaja saat bermain, melakukan aktivitas di sekolah. Cedera yang dialami anak bersifat ringat hingga berat. Semua kasus cedera harus mendapatkan penanganan yang tepat dan tepat untuk memaksimalkan penyembuhan dan meminimalkan komplikasi seperti infeksi dan kematian. Pengetahuan mengenai penanganan pertama dalam menghadapi berbagai kemungkinan kejadian yang mengancam hidup sangat diperlukan. Penelitian bertujuan menilai tingkat pengetahuan penanganan pertama cedera pada siswa. Jenis penelitian menggunakan deskriptif kuantitatif. Populasi pada penelitian adalah siswa kelas V SDN 1 Telaga Biru Banjarmasin berjumlah 63 responden diambil dengan teknik total sampling. Variabel dalam penelitian ini adalah pengetahuan siswa tentang penanganan pertama cedera. Pengambilan data menggunakan kuesioner dan dianalisis menggunakan distribusi frekuensi. Hasil penelitian didapatkan bahwa responden yang memiliki pengetahuan dalam kategori kurang sebanyak 39 responden (62%), kategori cukup sebanyak 19 responden (30%) dan kategori baik sebanyak 5 responden (8%). Pengetahuan responden dalam penanganan pertama cedera pada anak SD mayoritas berada pada kategori kurang. Pentingnya edukasi dan pemahaman terkait konsep bahaya dan penanganan cedera pada anak sekolah.
Analysis of Tax Avoidance Potential through Transfer Pricing Practices in Affiliated Transactions: A Case Study of PT MCA in 2021 Kurnia, Randy; Lestari, Etty Puji; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.475

Abstract

This study aims to analyze the potential for tax avoidance resulting from transfer pricing practices in affiliated transactions conducted by PT MCA in 2021. The method employed is a case study with a mixed-methods approach, combining qualitative and quantitative techniques. Data were obtained from financial statements, annual corporate income tax returns (SPT), and interviews. The analysis refers to the OECD Transfer Pricing Guidelines 2022, particularly using the Transactional Net Margin Method (TNMM) to assess the arm's length nature of the transactions. The results indicate indications of transfer pricing practices in PT MCA's affiliated transactions, which have led to a reduction in tax liabilities. This implies the potential for tax avoidance, measured through the Effective Tax Rate (ETR) ratio. The study provides significant implications for the Directorate General of Taxes in its oversight of transfer pricing practices that pose a risk to state revenue.
Co-Authors Astuti, Reini Etty Puji Lestari Fatonah, Sofa Kurnia, Randy Nurwijayanti Rosa, Margaretha Trifianingsih, Dyah Trisnadi, Asih Widhi