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Pengaruh Debit To Equity Ratio (DER) terhadap Return On Asset (ROA) pada PT. Campina Ice Cream Tbk Ardiansyah, Ade; Alwi, Alwi; Nurhayati, Nurhayati
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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Abstract

This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Campina Ice Cream Tbk for the period 2017–2024 using an associative quantitative approach. Data were obtained from the company’s annual financial statements and analyzed through simple linear regression with SPSS version 25. The results indicate that DER has a significant positive effect on ROA, with a regression coefficient of 0.762. The coefficient of determination (R²) of 0.663 suggests that 66.3% of the variation in ROA can be explained by DER, while the remaining 33.7% is influenced by other factors not examined in this study. Theoretically, these findings reinforce the importance of capital structure in determining corporate profitability. Practically, they imply that PT Campina Ice Cream Tbk must maintain an optimal balance between debt and equity to enhance asset productivity and sustain long-term financial performance.
Proses, Motif, dan Upaya Keluarga dalam Melaksanakan Resepsi Pernikahan di Gampong Teupin Baja Aceh Utara Eviana, Eviana; Alwi, Alwi
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 14, No 2 (2020)
Publisher : Sociology Department Of Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jsu.v14i2.19835

Abstract

This study focuses on the process of implementing a wedding reception, the motives that encourage the culture of a wedding reception, and the efforts made by poor families in holding their children's wedding receptions in Gampong Teupin Banja, Muara Batu District, North Aceh Regency. The research method used in this research is a qualitative method with a descriptive approach. The results of this study conclude that the process of implementing a wedding reception is (1) informing the geuchiek of the wedding reception, (2) carrying out the Duek Pakat event, (3) informing the organizer of the wedding reception equipment, and (4) conducting the wedding reception. The motives that encourage the culture of wedding receptions carried out by the community are (1) signaling that they have married, (2) avoiding social sanctions from the community, (3) strengthening family relations with relatives, and (4) wanting to be seen as the economically capable. Efforts made by poor families to carry out wedding receptions are (1) owing materials for the wedding reception, (2) selling their livestock, (3) setting aside the rice harvest, and (4) pawning the fields.AbstrakPenelitian ini mengfokuskan pada proses pelaksanaan resepsi pernikahan, motif yang mendorong budaya resepsi pernikahan, dan upaya yang dilakukan oleh keluarga miskin dalam mengadakan resepsi pernikahan anaknya di Gampong Teupin Banja Kecamatan Muara Batu Kabupaten Aceh Utara. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kualitatif dengan pendekatan deskriptif. Hasil penelitian ini menyimpulkan proses pelaksanaan resepsi pernikahan adalah (1) memberitahukan pelaksanaan resepsi pernikahan kepada geuchiek, (2) melaksanakan acara Duek Pakat, (3) memberitahukan pihak pengelola perlengkapan resepsi pernikahan, dan (4) melaksanakan acara resepsi pernikahan. Motif yang mendorong budaya resepsi pernikahan yang dilakukan oleh masyarakat adalah (1) menandakan telah melangsungkan pernikahan, (2) menghindari sanksi sosial masyarakat, (3) mempererat hubungan kekeluargaan dengan kerabat, dan (4) ingin dipandang sebagai orang mampu dalam melaksanakan resepsi pernikahan. Upaya yang dilakukan oleh keluarga miskin untuk melaksanakan resepsi pernikahan adalah (1) mengutang bahan keperluan pelaksanaan resepsi pernikahan, (2) menjual hewan ternak yang dimilikinya, (3) menyisihkan hasil panen padi, dan (4) menggadai sawah.
Konsumerisme dalam Perspektif Jean Baudrillard Bakti, Indra Setia; Nirzalin, Nirzalin; Alwi, Alwi
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 13, No 2 (2019)
Publisher : Sociology Department Of Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jsu.v13i2.15925

Abstract

Consumerism has revealed its form. The existence of the ideology has caused ridicule and even opposition from some groups of society, while some other groups support and make it a way of life. But times seem to influence more and more people to choose the consumerist path. Indications that support this argument can be seen from the phenomenon of society making material ownership a measure of success. This article explores consumerism in Jean Baudrillard's perspective using the literature study method. Several references such as books and journals and both written directly by Baudrillard and the works of other authors on the same theme. Baudrillard's three early works brought this study to the discussion of the concept of sign-values and simulation which had made a major contribution to the development of the sociology of consumption studies.AbstrakKonsumerisme sudah menampakkan wujudnya. Keberadaan paham ini memunculkan cemoohan bahkan penentangan dari sebagian pihak, sementara sebagian pihak yang lain justru mendukung dan menjadikannya sebagai cara hidup. Namun perjalanan waktu tampaknya menggoda semakin banyak orang untuk memilih jalan konsumeris. Indikasinya dapat dibaca dari kepemilikan komoditas tertentu sebagai ukuran kesuksesan hidup. Artikel ini mengupas tentang konsumerisme dalam perpektif Jean Baudrillard dengan menggunakan metode studi pustaka. Sejumlah referensi seperti buku dan jurnal dijadikan rujukan, baik karya yang ditulis langsung oleh Baudrillard maupun karya-karya penulis lain dalam tema yang sama. Tiga karya awal Baudrillard membawa studi ini mengerucut pada konsep nilai-tanda dan dunia simulasi yang telah memberi kontribusi besar dalam pengembangan ranah studi sosiologi konsumsi.
Sosiologi Jaringan Kebencian: Memahami Rasionalitas Perilaku Pengujar Kebencian di Media Internet Alwi, Alwi; Fauzi, Fauzi
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 11, No 2 (2017): Pembangunan Masyarakat Desa dan Kota
Publisher : Sociology Department Of Syiah Kuala University

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Abstract

The acceleration of information increases human knowledge which contributes to the negative side which results in elements of hate and hoaxes. This study aims to answer the phenomenon of hate speech on the internet. The concern in this research is the rationality that triggers the behavior of speech hate in the social life of the Indonesian people. The approach used in answering these problems is an analysis of the news and information on the words of hatred that spread on the Internet. To strengthen the analysis, the authors used the perspective of network theory. The results obtained in this study are related to the pattern of interaction between micro and macro units in the spread of hate speech.Keywords:Network Sociology, Hate Speech, Hoax, Behavioral RationalityAbstrakSecara positif, percepatan informasi meningkatkan pengetahuan manusia yang ikut mengarahkan sisi negatif yang menghasilkan unsur kebencian dan pemberitaan palsu (hoax). Penelitian ini bertujuan menjawab fenomena perilaku ujaran kebencian di internet. Unit yang menjadi perhatian pada penelitian adalah rasionalitas pemicu perilaku ujaran kebencian dalam kehidupan sosial masyarakat Indonesia. Pendekatan yang dilakukan dalam menjawab permasalahan tersebut digunakan adalah analisa terhadap pemberitaan dan informasi atas ujaran kebencian yang tersebar di Internet. Untuk memperkuat analisa tersebut, digunakan teori jaringan. Hasil yang didapat pada penelitian ini terdapat keterhubungan pola interaksi antara unit mikro dan makro dalam penyebaran ujaran kebencian.Kata Kunci: Sosiologi Jaringan, Ujaran Kebencian, Hoax, Rasionalitas Perilaku.
Eksistensi Dukun di Tanah Gayo Bakti, Indra Setia; Alwi, Alwi; Saifullah, Saifullah
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 12, No 2 (2018)
Publisher : Sociology Department Of Syiah Kuala University

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Abstract

The shamanic phenomenon realized or not, still present in all activities of the community in Central Aceh Regency. The social practice is carried out in a patterned and repetitive manner, continuing to live since the Gayo community is still traditionally patterned until the transition to modernity. Through sociological perspective with a qualitative descriptive approach, this article aims to describe the existence of shamans in Gayo land's people at Central Aceh District. The results of this research show that shamans have a very large role in the lives of the Gayo people. Shaman services are used by some people for various purposes, ranging from political, economic, socio-cultural affairs, security, sports, and especially health/medicine. The habit of going to shamans has become an intersubjective world that is continually maintained by the community. Although the Gayo community is Muslim, the community resistance never manifested in collective action in rejecting the existence of a shaman. Because it's has been objectified in society's social life.Keywords: Existence, Shamans, Gayo, ObjectivationFenomena perdukunan selalu hadir dalam segenap aktivitas masyarakat di Kabupaten Aceh Tengah yang dilakukan secara berpola, berulang, dan terus hidup sejak masyarakat Gayo masih bercorak tradisional hingga transisi menuju modern. Melalui kacamata sosiologis dengan pendekatan deskriptif kualitatif, artikel ini mencoba menggambarkan eksistensi dukun dalam kehidupan masyarakat Gayo. Hasil kajian ini menunjukkan bahwa dukun masih memiliki peranan yang sangat besar dalam kehidupan masyarakat Gayo. Jasa dukun dimanfaatkan oleh sebagian masyarakat untuk pelbagai kepentingan, mulai dari urusan politik, ekonomi, sosial budaya, keamanan, olahraga, dan terutama sekali kesehatan/pengobatan. Kebiasaan masyarakat Gayo pergi ke dukun menjelma menjadi sebuah dunia intersubjektif yang terus dipelihara keberadaannya oleh komunitas masyarakat. Meskipun masyarakat Gayo beragama Islam, dimana ajaran Islam menentang keras praktik perdukunan, resistensi masyarakat tidak pernah mewujud dalam suatu tindakan kolektif menolak eksistensi dukun. Karena dukun dan praktek perdukunan telah terobjektifikasi dalam denyut nadi kehidupan sosial masyarakat.Kata Kunci: Eksistensi, Dukun, Gayo, Objektivikasi
Pemberdayaan Masyarakat Melalui BUMG Maju Jaya Di Gampong Peunaga Pasi Kabupaten Aceh Barat Mustafa, Mustafa; Mursyidin, Mursyidin; Abidin, abidin; Alwi, Alwi; Chalid, Ibrahim
Jurnal Community Vol 11, No 1 (2025)
Publisher : Prodi Sosiologi FISIP Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jcpds.v11i1.12127

Abstract

BUMG Maju Jaya in Gampong Peunaga Pasi is the only Village-Owned Enterprise (BUMDes) that has consistently sustained and developed compared to other BUMDes in Aceh Barat. As the first BUMDes established in the region, its sustainability and success reflect effective management practices while also highlighting the structural challenges faced by other BUMDes in achieving similar outcomes. The purpose of this study is to reveal the contribution of BUMG Maju Jaya in supporting community economic independence through the optimization of local coastal area potential. The study adopts a qualitative approach with a case study method. Data were collected through in-depth interviews, participant observation, and document analysis. The findings reveal that BUMG Maju Jaya has significantly enhanced both village and community income by managing water tourism and other supporting facilities. Active community participation and trust-based social management have been identified as key factors behind its success. Revenue from business units such as the waterboom, canteen, and other village assets has shown substantial growth. Additionally, the management of BUMG has made a substantial contribution to the development of social and human capital, including improving community skills, knowledge, and participation in economic programs. The recommendations derived from this study suggest that BUMG Maju Jaya can serve as a model for other BUMDes by disseminating best practices in trust-based governance, economic diversification, and sustainable community empowerment.
Pelatihan Pembukuan Sederhana Bagi Pelaku UMKM di Desa Kore, Kecamatan Sanggar Alwi, Alwi; Rimawan, M.; Ismunandar, Ismunandar; Hidayanti, Mawar
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2024): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

Micro and small businesses that withstand economic crises are able to absorb labor thereby significantly reducing unemployment. In Kore Village, Sanggar District, Bima Regency, small and medium-sized businesses often neglect accounting, and there is no separation of personal and business assets. Most of these MSME actors are still making decisions based on intuition and experience. In simple accounting training for small businesses, the purpose of implementing PKM is to know how to do accounting itself so that it is systematic and important when doing accounting so that income, costs and profits are measured. and know the development of the business. In Kore Baru Village, Sanggar District, Bima Regency, the method of implementing community service is divided into three stages, namely the first stage of interviews and field observations, the second stage of conducting training, and the last stage is mentoring and monitoring. . The results obtained from this activity are able to increase knowledge and skills in business management through simple and easy-to-implement bookkeeping/accounting so as to increase work motivation.
Pemberdayaan Literasi Rumah Baca Di Desa Kore Kecamatan Sanggar Kabupaten Bima Alwi, Alwi; Hidayanti, Mawar; Rimawan, M.; Ismunandar, Ismunandar
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

The Literacy House is a facility designed to encourage community participation, especially children and teenagers, to be more active in literacy activities, both in reading, writing and discussions. This community service program aims to reactivate and develop the Literacy House in Kore Village, Sanggar District, Bima Regency, in order to increase the reading interest and writing skills of the local community. By providing access to a variety of books and learning facilities, it is hoped that this Literacy House can become a place that supports the growth of non-formal education in the reading house community in KORE Village, Sanggar District, Bima Regency. The results of this service show very high enthusiasm from Youth and Community Shop leaders and it is hoped that this service will increase interest in reading, writing skills, as well as active participation in digital literacy activities for the people of KORE Village, Kec. Sanggar Bima Regency.
Manfaat Sumber Belajar IPS pada Siswa SD Syafruddin, Syafruddin; Ramadhan, Muhammad Rohim; Pratiwi, Hatirah Putri; Nurmala, Nurmala; Alwi, Alwi
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Belajar dapat menghasilkan perubahan perilaku yang diinginkan melalui proses pendidikan. Teknik untuk meningkatkan pemanfaatan sumber daya dan mencapai keunggulan kelas. Pengalaman pembicara di sekolah terbatas jika kita memandang fase pembelajaran sebagai suatu kemajuan dalam bidang percakapan. Ilmu Pengetahuan Sosial merupakan salah satu nama mata pelajaran yang diajarkan di sekolah dasar dan menengah. Mata pelajaran yang disebut Ilmu Sosial yang mengintegrasikan ilmu-ilmu sosial seperti sejarah, geografi dan ekonomi disebut sebagai "Ilmu Sosial" Perencanaan yang sistematis diperlukan untuk semua tahapan proses pengajaran. IPS merupakan tujuan khusus karena penekanan pada unsur pembelajaran untuk mencapai tujuan pendidikan nasional melalui pembelajaran materi IPS secara sistematis. Metode deskripsi kualitatif digunakan oleh penulis dalam penelitian ini, yang didasarkan pada dokumen-dokumen terkait dari majalah dan buku. Metode, strategi, dan sistem pembelajaran IPS yang sesuai untuk siswa SD menjadi dasar dari hasil yang diperoleh.
The Effect of Debt Policy on Financial Performance in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange Nabila, Puput; Alwi, Alwi; Herman, Herman
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study uses three indicators, namely the short-term debt ratio and the long-term debt ratio, to see the effect on profitability measured using return on equity. This study uses a sample of this research is the sub-sector of automotive companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The observable sample was 5 samples that met the criteria for ten years of research. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study show that short-term debt variables have a negative and significant effect on profitability, this can be seen with a level of significance with a value of 0.034 < 0.05. The long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a level of significance with a value of 0.007 < 0.05.
Co-Authors Abdullah, Muh. Tang Abidin Abidin Agung Sulistiyo, R Kukun Ahdiaryani, Rizki Alfiady, Teuku Alhumaira, Adinda Faudila Aman, Yusuf Amiruddin Ketaren Andi Rahmat Hidayat, Andi Rahmat Andriyansah . Angriani, Anggi Anita Anita arafah, Salmah Ardiansyah, Ade Arif Rahman Arimi, Kurnia Aris Munandar Armansyah Ayuspita, Ela Bakti, Indra Setia Basit, Mutmainnah Baso Madiong Chalid, Ibrahim Chatarina Umbul Wahyuni Dewiyanti, Dewiyanti Dian Herdiana Didi Setiawan, Didi Dina Oktaviana Dita, Dita Ernawati Ernawati Eviana Eviana, Eviana Fachry Abda El Rahman Fauzi Fauzi Firman Firman Gita Susanti, Gita Hafied, Fadhliah Hamid, Abd. Haris Hartina, Hartina Heridah, Andi Hermadin, Hermadin Hidayah, Dandi Nurul Hidayanti, Mawar Husnul Khatimah Iftitah, Ita Ikasanti, Putri Wahyu Inten Suweno Anugraha, Inten Suweno Intisariharyanti, Intisariharyanti Ismunandar isti, Nuristiqamah Juwani, Juwani Kamriana Kamriana Kamriana, Kamriana Kasim, Aksah Kasmad, M. Rachmat LA TAMBA, LA Lahada, Akmal M. Lukman Samboteng & Rulinawaty Kasmad M. Husen, M. Mantika, Marangga Marhamah Marhamah mauludi, mauludi Mawaddah Mawaddah, Mawaddah MR, M. Husen Muhammad Hidayat Djabbari Muhammad Iksan, Muhammad Muhazir, M. Rony Mukhlis Mukhlis Murniati . Mursyidin Mursyidin Mustafa Muthiah, Hanifah Mutmainnah Basit, Mutmainnah Basit N. Nazaruddin Nabila, Puput Nirzalin Novianti Novianti Nur Inayah Nur Islam, Firdha Nurasyifa, Ratu Safira Nurhasanah Nurhasanah Nurhayati Nurhayati Nurmala Nurmala Nurul Huda Nurulrahmatia, Nafisah Nurwijayanti Oktafiani, Dewi Pasha, Naurah Islami Patmawati Patmawati, Patmawati Pratiwi, Aliah Pratiwi, Hatirah Putri Puji Muniarty Putri, Tasya Radena Raden Mohamad Herdian Bhakti Rafliansyah, Muhamamd Rahayu, Defita Rahayu, Sari Rahmawati, Lena Ramadhan, Muhammad Rohim Rangkuty, Rakhmadsyah Putra Rentandatu, Benhur Rimawan, M. Rimawan, Muhamad Rosmin Ilham Saifullah Saifullah Samboteng, Lukman Sanusi, Fauji Saodah, Saodah Saradillah, Linda Shafarina, Shafarina Sofyan Lanang, Alief Suardi Suardi Sulfira Sulfira, Sulfira Sumarmi Syafruddin Syafruddin Syahribulan Syahribulan, Syahribulan Syahrin, Alfin Tania, Inggrid Thalib, Abdul Thamrin, Saddam Husain Ulfah Ulfah Ustman, Najamudin Ali Wahyudin Wahyudin Yuniar, Fika Ari Yusrang, Kiki Nadira Zainuddin, Zainuddin