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All Journal Journal of Architectural Design and Development (JAD) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Basic and Applied Accounting Research Journal Nusantara Journal of Multidisciplinary Science Journal Accounting International Mount Hope
Helen
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH ROA, ROE, CURRENT RATIO, DAN ITO DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Dandi Arista Keliat; Helen; Gina maria krismansa; Tuty Nainggolan; Jaka Syahputra
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.256

Abstract

The aim of this research is to determine the influence of ROA, ROE, Current Ratio, and ITO in predicting changes in profits in consumer goods industry companies listed on the Indonesian Stock Exchange for the 2018-2021 period. iiThis research was carried out iion iiconsumer iigoods iicompanies iiwhich are registered iion iiEffect Exchange iiIndonesia iivia iiwebsite iiwww.idx.co.id. iiThe time of this research is from the 2nd month of May 2023 to November 2023. iiThis approach uses a quantitative approach, the quantitative approach is a positivism-based method which is used to study a particular population and a particular sample. In total there are 74 companies in the consumer goods industry sector registered in the 2018-2021 period. i The results of this research show that there is no partially significant influence between Return on Assets on Changes in Profit, there is no partially significant influence between Return on Equity on Changes in Profit, there is a partially significant influence between Current Ratio on Changes in Profit, there is a partially significant influence between Inventory Turnover on Changes in Profit. Simultaneously Return on Assets, Return on Equity, Current Ratio, and Inventory Turnover have a significant effect on Profit Changes.
Metaverse Dan Blockchain: Masa Depan Dunia Virtual Untuk Generasi Z Joosten; Nonica; Elaine; Helen; Elrica; Jacqueline
Nusantara Journal of Multidisciplinary Science Vol. 2 No. 4 (2024): NJMS - November 2024
Publisher : PT. Inovasi Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/njms.v2i4.866

Abstract

Metaverse dan Blockchain diprediksi akan menjadi fondasi penting dalam kehidupan generasi Generasi Z atau yang disingkat Gen Z, yang tumbuh di era digital. Metaverse, sebagai ruang virtual yang mengintegrasikan elemen sosial, ekonomi, dan budaya, memberikan kesempatan bagi Gen Z untuk berinteraksi, berkreasi, dan membangun identitas mereka di dunia digital. Sementara itu, teknologi Blockchain menawarkan keamanan, transparansi, dan desentralisasi, yang sangat relevan untuk memenuhi kebutuhan privasi dan kepercayaan generasi ini. Melalui penelitian ini, kami mengeksplorasi potensi dampak Metaverse dan Blockchain terhadap perilaku sosial, pola konsumsi, dan peluang karier Gen Z. Dengan memahami interaksi antara keduanya, kami berusaha untuk memberikan wawasan tentang bagaimana generasi ini dapat memanfaatkan teknologi ini untuk membangun masa depan yang lebih baik dan lebih berkelanjutan
PESISIR YANG BERKELANJUTAN: GREEN ARCHITECTURE DENGAN BUDAYA POPULAR DALAM EXHIBITION DAN CONVENTION CENTER DI KOTA BATAM Helen; Rangkuty, Gladies Imanda Utami; Nursyamsu, Lathifa
Journal of Architectural Design and Development (JAD) Vol. 5 No. 1 (2024): JAD
Publisher : Program Sarjana Arsitektur Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jad.v5i1.9077

Abstract

Kota Batam merupakan bagian dari Kepulauan Riau, Indonesia yang memiliki warisan budaya beragam. Salah satunya terdapat tarian Melayu, atraksi budaya, pameran terkait peninggalan budaya Melayu, dan aktivitas budaya modern lainnya. Aktivitas publik memiliki peran penting dalam membentuk budaya, memberikan hiburan, membangun komunitas, dan mendorong partisipasi warga dalam berbagai aspek kehidupan social. Dalam hal ini, kegiatan atraksi dan pameran di Kota Batam juga telah berbaur dari budaya lokal dan modern. Wadah dalam penyelenggaraan kegiatan acara pameran dan kegiatan pementasan di Kota Batam salah satunya sering dilaksanakan di area Atrium Mall dengan kapasitas serta jenis kegiatan yang dibatasi. Sehingga, wadah khusus untuk pusat pameran sebagai fasilitas budaya lokal dan modern kurang memadai. Penelitian ini bertujuan untuk merancang pusat pameran pada kawasan pesisir berkelanjutan menggunakan pertimbangkan green architecture dengan budaya popular dalam exhibition dan convention center di Kota Batam. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan pengumpulan data berupa observasi lapangan. Selain itu, juga menggunakan data skunder dan primer melalui interprestasi visual. Hasil dari penelitian ini merupakan perancangan konsep desain pada exhibition dan convention center di kawasan pesisir Kota Batam yang mendukung green architecture dengan adanya area kapal Jong dan open space yang dijadikan area budaya popular. Hasil rancangan fasad meliputi vertical green dan secondary skin pada bangunan utama dan pendukung lainnya. Seluruh atap dirancang sebagai green rooftop untuk mengurangi panas dan menyerap air hujan. Penggunaan low emissivity glass di seluruh bangunan mengurangi panas masuk, sementara panel surya dipasang di atap utama untuk energi terbarukan.
Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students Helen; Fauzi; Alamsyahbana, Muhammad Isa; Ranat Mulia Pardede; Charly Marlinda
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.10

Abstract

This study aims to examine the influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Accounting Understanding, as well as the potential of Interest as a moderating factor. The results indicate that all three types of intelligence significantly influence accounting understanding partially. Additionally, Interest can moderate the influence of Emotional Intelligence and Spiritual Intelligence on Accounting Understanding, but not Intellectual Intelligence. These findings provide additional insights into the factors influencing accounting understanding among accounting students.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE Helen; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.185

Abstract

Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.
Co-Authors Charly Marlinda Dandi Arista Keliat Elaine Elrica FAUZI Gina maria krismansa Gladies Imanda Utami Rangkuty, Gladies Imanda Utami Haninun Jacqueline Jaka Syahputra Joosten Joosten Lathifa Nursyamsu Muhammad Isa Alamsyahbana Nonica Ranat Mulia Pardede Tuty Nainggolan