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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Pengabdian dan Pemberdayaan Masyarakat Jurnal Publikasi Ekonomi dan Akuntansi
Sarfiah, Sarfiah
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect Of Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio And Time Interest Earned Ratio On Profit Growth at PT Aneka Tambang tbk sarfiah, sarfiah; Rimawan, M.
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study is anssociative studyat that at aims to determine the effect of current ratio, debt to equity ratio, debt to Asset Rasio and Time Interest Earned Ratio on profit grown at PT. Aneka Tambang Tbk. This study uses financial reports with a population of 20 year and the sample used is 9 years. The date collection techniquens used in this study are documentation and literature study. The data analysis technique used is multiple linear regression test, namely the statistical method of classical assumption test multicollinearity heteroscedasticity multiple linear regression t test f test and coefficien of determination. The research result is There is no influence of Current Ratio, Debt to Equity Ratio, Det to Asset Ratio, and Time Interest Earned Ratio to profit growth at PT Aneka Tambang Tbk
The Influence of the Ctl Model Using Amba's Mpa'a Strategy On Improving Students' Speaking Abilities and Local Cultural Literacy Yani, Muhammad; Wardatunnissa, Yeni; Sarfiah, Sarfiah; Yunita, Yunita
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 4 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i4.9544

Abstract

This study uses a quantitative approach with a quasi-experimental design model, Pretest-posttest control group design. It was conducted with eighth-grade students at SMPN 1 Ambalawi, with 25 students in the experimental class and 26 students in the control class. The research instruments included a Speaking Test, Local Culture Literacy Test, Observation Sheet, and Interview Questionnaire. The data were analyzed from the Speaking, Local Culture Literacy, and Observation assessments. The validation results indicate that the learning materials and evaluation instruments meet the required standards and are recommended for implementation. The integration of local culture into the learning process received high appreciation, indicating that the culturally-based approach is highly effective in improving students' skills. This study suggests that the use of CTL with the Mpa’a Amba strategy is effective in improving students' English speaking skills, although local culture literacy still requires more time and effort to be fully understood and applied.
The Effect Of Current Ratio, Debt To Equity Ratio, Debt To Asset Ratio And Time Interest Earned Ratio On Profit Growth at PT Aneka Tambang tbk sarfiah, sarfiah; Rimawan, M.
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study is anssociative studyat that at aims to determine the effect of current ratio, debt to equity ratio, debt to Asset Rasio and Time Interest Earned Ratio on profit grown at PT. Aneka Tambang Tbk. This study uses financial reports with a population of 20 year and the sample used is 9 years. The date collection techniquens used in this study are documentation and literature study. The data analysis technique used is multiple linear regression test, namely the statistical method of classical assumption test multicollinearity heteroscedasticity multiple linear regression t test f test and coefficien of determination. The research result is There is no influence of Current Ratio, Debt to Equity Ratio, Det to Asset Ratio, and Time Interest Earned Ratio to profit growth at PT Aneka Tambang Tbk
Pelatihan Pembuatan Alat Peraga IPA Sederhana Pada Guru MGMP IPA di Kecamatan Ambalawi Sanjaya, Fifi; Yani, Muhammad; Sarfiah, Sarfiah; Rosmeri, Rosmeri; Anita, Anita
Jurnal Ilmiah Pengabdian dan Pemberdayaan Masyarakat Vol 1, No 2 (2025): Juli 2025
Publisher : STKI Harapan Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56842/diyamas.v1i2.668

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan guru IPA dalam membuat dan memanfaatkan alat peraga sederhana yang dapat mendukung proses pembelajaran. Sasaran kegiatan adalah 15 guru MGMP IPA Rayon Ambalawi yang dibagi ke dalam 5 kelompok, masing-masing terdiri dari 3 orang. Kegiatan dilaksanakan di Aula SMPN 1 Ambalawi selama satu bulan, mulai 1 Mei hingga 30 Mei 2025. Metode pelaksanaan meliputi sosialisasi, pelatihan, dan pendampingan pembuatan alat peraga IPA sederhana dari bahan-bahan yang mudah diperoleh. Hasil kegiatan menunjukkan peningkatan kemampuan guru dalam merancang, membuat, dan memanfaatkan alat peraga secara kreatif untuk menjelaskan konsep-konsep IPA. Guru juga menunjukkan antusiasme tinggi dan mulai menerapkan hasil pelatihan pada pembelajaran di kelas. Kegiatan ini diharapkan dapat berkelanjutan sehingga berdampak positif terhadap kualitas pembelajaran IPA di sekolah masing-masing.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja UMKM Di Bira Kabupaten Bulukumba Sarfiah, Sarfiah; Wa Ode Rayyani; Alamsjah, Alamsjah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4661

Abstract

This study aims to determine the influence of financial literacy and financial inclusion partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bira, Bulukumba Regency. The background of this study is based on the low level of literacy and financial access in some MSME actors, which has the potential to affect the effectiveness of their business management. The method used is a quantitative approach with a survey technique. Data were collected through questionnaires distributed to 122 respondents from a total population of 176 MSMEs, with sample determination using the Slovin formula. Data analysis was carried out using multiple linear regression tests. The results of the study showed that financial literacy has a positive effect on MSME performance. MSME actors who have a good financial understanding tend to be more capable of managing capital, planning finances, and making business decisions appropriately. In addition, financial inclusion also has a positive and significant effect on MSME performance. Access to formal financial services such as savings, business loans, and digital transaction facilities has been proven to help business actors in running operations and developing their businesses. This finding shows that increasing financial literacy and access to formal financial services need to be a priority in the MSME empowerment strategy in Bira, Bulukumba Regency.
Co-Authors Alamsjah, Alamsjah Anita Anita Muhammad Yani, Muhammad Rimawan, M. ROSMERI, ROSMERI Sanjaya, Fifi Wa Ode Rayyani Wardatunnissa, Yeni Yunita Yunita