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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Procuratio : Jurnal Ilmiah Manajemen Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Jurnal Penelitian Inovatif INVOICE : JURNAL ILMU AKUNTANSI Proceeding National Conference Business, Management, and Accounting (NCBMA) International Journal of Science and Environment Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Social Engagement: Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Angel Angel
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH DEBT TOTAL ASSET RATIO, CASH RATIO (CR), EARNING PER SHARE, DAN ASSET GROWTH TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2013 – 2017 Cheria Tandiono; Devi Gunawan; Angel Angel; Friska Darnawaty Sitorus; Tantri Octora; Dwi Syah Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The ratio of Total Assets, Cash Ratio, Per Share Income and Asset Growth to Dividend Payment Ratios in consumer goods industry sector companies listed on the Indonesia Stock Exchange. The number of samples taken in this study were 12 companies. Determination of samples in this study using purposive sampling. This study uses a multiple linear regression analysis method assisted by the SPSS program. Based on the results of the data processing, it was obtained that the Total Asset Debt Ratio was received negatively and significantly to the Dividend Payment Ratio. The cash ratio is negative and significant to the Dividend Payment Ratio. Earnings Per Share has a positive and significant effect on the Dividend Payment Ratio. Asset Growth has a negative and significant effect on Payment Dividend Ratio. The expected results are significant coefficient of determination (R2) of 0.396, this means that 39.6 percent of the variation in dividends Payment ratios are reviewed by the Total Debt Asset Ratio, Cash Ratio, Earnings Per Share and Asset Growth by 60.4 percent by other model variables
Pengaruh Penerapan Manajemen Risiko Bisnis Dalam Small Business Development Pada “Amicable Café” Yuswardi Yuswardi; Angel Angel; Frendy Frendy; Janes Janes; Jolin Jolin; Michelle Go
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3236

Abstract

Abstrak Pada jaman sekarang sudah banyak sekali orang-orang yang suka berkumpul dan beraktivitas di café dikarenakan keanekaragaman makanan dan minuman yang ditawarkan oleh sebuah café. Dengan banyaknya peminat tentu saja akan banyak café yang didirikan untuk memenuhi kebutuhan masyarakat. Salah satunya di Batam, yang dimana banyak sekali café-café yang didirikan seperti Amicable Café . Dengan banyaknya café yang didirikan tentu saja memiliki beberapa risiko yang dapat terjadi terhadap suatu usaha ataupun bisnis.Resiko-resiko tersebut dapat dicontohkan seperti risiko keselamatan, risiko bisnis, dst. Maka dari itu tujuan dari artikel ataupun laporan ini dibuat ialah untuk menganalisis Amicable Café apakah akan terjadi suatu risiko ataupun sudah memiliki salah satu risiko yang terjadi. Kata Kunci : Café, Risiko, Amicable Café, Bisnis
The Influence of Enterprise Resource Planning (ERP) on PT Kimia Farma Tbk Yulfiswandi, Yulfiswandi; Angel, Angel; Pratama, Desi; Go, Michelle; Sunaidi, Nicholas; Shirlyn, Shirlyn
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14362

Abstract

Kimia Farma is a company engaged in pharmaceutical health in Indonesia with subsidiaries PT Kimia Farma Apotek, PT Kimia Farma Diagnostika, PT Kimia Farma Plant, and PT Kimia Farma Trading Distribution. Initially, in 1817, Kimia Farma company was named NV Chemicalien Handle Rathkamp Co.. This company provides decision-making support tools as well as multi-currency and multilingual system support tools that are useful for supporting the progress of the company on an international scale. The type of research that is conducted to analyze this company is by using descriptive research. Descriptive research is a research conducted by providing a description of an event that is currently happening by giving a detailed explanation. The scope of the ERP implementation done by Kimia Farma includes license acquisition, hardware/servicer acquisition, ERP implementation service acquisition, and managed service acquisition. By increasing the services provided and adding more facilities, customers who visit or seek for treatments at Kimia Farma could get maximum service and feel more comfortable.
Analisa Manajemen Rantai Pasokan dan Konsep Penerapan ERP pada UMKM Kain Tenun Khas Tarutung di Kota Batam Manurung, Windy Octaviana; Dyfan, Dyfan; Depari, Irene Juwita; Angel, Angel; Ferina, Cut Tiffany; Louis, Kevin; Ricardo, Ricardo; Mawatdah, Arini Alfa; Cuandra, Cuandra; Zai, Immanuel
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3810

Abstract

UMKM Kain Tenun Khas Tarutung merupakan UMKM yang memproduksi kain tradisional yang bercorak dan beroperasi di Kota Batam. UMKM Kain Tenun Khas Tarutung belum memiliki sistem dalam aktivitas proses bisnisnya. Dengan demikian, artikel ini ditulis dengan tujuan untuk menanalisa manajemen rantai pasokan serta memberikan konsep penerapan sistem ERP pada UMKM Kain Tenun Khas Tarutung. Berdasarkan informasi yang diperoleh dari pemilik UMKM, pada masa pandemi UMKM Kain Tenun Khas Tarutung memiliki kendala dalam proses pemesanan bahan baku karena tidak efisiennya serta tidak terintegrasinya proses bisnis dalam UMKM Kain Tenun Khas Tarutung sehingga berdampak pada penjualan. Metode yang digunakan dalam pengumpulan data ialah menggunakan metode kualitiatif berupa wawancara serta teknik pengumpulan data sekunder yang menggunakan studi dokumentasi untuk mendukung penelitian ini.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LIQUIDITY TOWARD TAX AGGRESSIVENESS IN FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Meilani, Meilani; Angel, Angel
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the influence of Corporate Social Responsibility, Profitability, and Liquidity toward Tax Aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Corporate Social Responsibility measured by Corporate Social Responsibility Disclosure Index (CSRI), Profitability measured by Return on Assets (ROA), and Liquidity measured by Current Ratio (CR). Tax Aggressiveness as the dependent variable is measured by Effective Tax Rate (ETR). This study employs quantitative research design and use the secondary data, which is published financial statement and sustainability report in Indonesia Stock Exchange and company’s official website. From the total population of 43 companies, 27 food and beverages companies are chosen as samples by using purposive sampling method, resulting in total of 54 observations. The data analysis method used is multiple linear regressions, processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that corporate social responsibility (CSRI) and liquidity (CR) have no significant influences toward tax aggressiveness partially. Meanwhile, profitability (ROA) has significant influence towards tax aggressiveness. Simultaneously, these three independent variables have significant influence toward tax aggressiveness.
Perbandingan Algoritma K-NN, SVM, dan Decision Tree dalam Klasifikasi Kelenjar Tiroid Angel, Angel; Herwindiati, Dyah Erny
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 6 No 4 (2024): Oktober 2024
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v6i4.1651

Abstract

Thyroid disorders are a disease that is dif icult and often misdiagnosed. This is what causes many people to find out too late that they have this thyroid disorder. There are two types of thyroid disorders, namely hyperthyroidism and hypothyroidism. Machine Learning can be utilized to classify these disorders using data mining techniques. Classification is often used to predict many diseases, one of which is thyroid. The aim of this research was to determine the classification of the patient's thyroid. The data used is patient data sourced from Kaggle with 31 features (x) and 3 classes (y), namely 'Negative', 'Hypothyroid' and 'Hyperthyroid'. The data in this study was modeled using the Support Vector Machine (SVM) method with Radial Basis Function (RBF), K-Nearest Neighbor (KNN) and Decision Tree kernels. The results obtained are the percentage accuracy of each algorithm which is 97%, 92% and 91% respectively. From these results it can be concluded that the Support Vector Machine (SVM) algorithm is most suitable to be implemented with this dataset.
Pemanfaatan Minyak Jelantah Menjadi Krayon Ramah Lingkungan melalui teknologi CRAY-OON di Yayasan Al Kahfi Medan Amplas Hasibuan, Gina Cynthia Raphita; Fath, Muhammad Thoriq Al; Mulia, Ahmad Perwira; Nasution, Dea Amanda Sari; Kwek, Philip; Angel, Angel; Michael, Michael
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 6 No. 1 (2025): Februari
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v6i1.1140

Abstract

Kegiatan pengabdian kepada Masyarakat (PKM) CRAY-OON bertujuan untuk memanfaatkan minyak jelantah (Waste Cooking Oil, WCO) sebagai bahan dasar pembuatan krayon ramah lingkungan melalui pendekatan kolaboratif di Yayasan Al Kahfi Medan Amplas. Minyak jelantah yang dikumpulkan dari dapur dan lokasi sekitar yayasan diolah melalui proses penyaringan, pencampuran dengan pewarna makanan, dan pencetakan menjadi krayon dengan alat CRAY-OON. Kegiatan ini tidak hanya memberikan solusi bagi masalah lingkungan akibat pembuangan minyak jelantah secara sembarangan, tetapi juga membekali anak-anak dengan keterampilan daur ulang dan wirausaha. Kegiatan PKM CRAY-OON menekankan pentingnya keterlibatan komunitas lokal dalam menjaga lingkungan dan menjadi contoh penerapan ekonomi sirkular. Tantangan utama dalam pelaksanaan kegiatan ini adalah kualitas minyak yang tidak seragam dan keterbatasan sistem pengumpulan minyak jelantah. Ke depan, perluasan cakupan pengumpulan dan peningkatan kualitas produksi diharapkan dapat meningkatkan keberlanjutan dan dampak program ini. Model CRAY-OON berpotensi diadopsi oleh komunitas lain sebagai kegiatan yang mengintegrasikan aspek lingkungan, pendidikan, dan ekonomi.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LIQUIDITY TOWARD TAX AGGRESSIVENESS IN FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Meilani, Meilani; Angel, Angel
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study examines the influence of Corporate Social Responsibility, Profitability, and Liquidity toward Tax Aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Corporate Social Responsibility measured by Corporate Social Responsibility Disclosure Index (CSRI), Profitability measured by Return on Assets (ROA), and Liquidity measured by Current Ratio (CR). Tax Aggressiveness as the dependent variable is measured by Effective Tax Rate (ETR). This study employs quantitative research design and use the secondary data, which is published financial statement and sustainability report in Indonesia Stock Exchange and company’s official website. From the total population of 43 companies, 27 food and beverages companies are chosen as samples by using purposive sampling method, resulting in total of 54 observations. The data analysis method used is multiple linear regressions, processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that corporate social responsibility (CSRI) and liquidity (CR) have no significant influences toward tax aggressiveness partially. Meanwhile, profitability (ROA) has significant influence towards tax aggressiveness. Simultaneously, these three independent variables have significant influence toward tax aggressiveness.
Pemanfaatan Minyak Jelantah sebagai Bahan Bakar Kompor melalui Program REHEAT di Organisasi Aisyiyah Kampung Dadap Al Fath, Muhammad Thoriq; Hasibuan, Gina Cynthia Raphita; Alda, Tania; Dalimunthe, Nisaul Fadilah; Kwek, Philip; Nasution, Dea Amanda Sari; Angel, Angel; Sara, Ester Catherine; Gusferi, Irfan
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 6 No. 3 (2025): Oktober (In Press)
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v6i3.1381

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) REHEAT (Reusing Cooking Oil as Alternative Household Fuel in Response to the Energy Crisis) bertujuan memanfaatkan minyak jelantah (Waste Cooking Oil, WCO) sebagai bahan bakar alternatif kompor rumah tangga melalui pemberdayaan masyarakat bersama Aisyiyah Kampung Dadap. Minyak jelantah yang dikumpulkan dari dapur rumah tangga diolah melalui penyaringan sederhana dan diuji pada kompor berbasis WCO. Program ini juga melibatkan pelatihan teknis kepada ibu-ibu Aisyiyah terkait pengolahan dan penggunaan WCO. Hasil uji coba menunjukkan bahwa WCO mampu menghasilkan nyala api stabil dengan efisiensi yang memadai untuk aktivitas memasak dasar. Program ini memberikan manfaat ganda, yaitu mengurangi pencemaran lingkungan akibat pembuangan minyak bekas serta menekan biaya energi rumah tangga. Tantangan utama yang ditemui adalah kualitas minyak yang bervariasi dan keterbatasan pengumpulan rutin.Ke depan, penguatan sistem pengumpulan minyak serta pengembangan desain kompor yang lebih efisien diharapkan dapat meningkatkan keberlanjutan program. Model REHEAT berpotensi direplikasi di komunitas lain sebagai penerapan ekonomi sirkular yang mengintegrasikan aspek lingkungan, energi, dan pemberdayaan masyarakat.
UIB Peduli: Mahasiswa Berbagi Ilmu dan Kasih Sayang di Panti Asuhan Al-Aqsho Christiarini, Renny; Ramadani, Naila; Helen, Helen; Vivikoh, Vivikoh; Vincent, Vincent; Erryson, Davin; Yanti, Bely Novi; Chen, Chin Fong; Winsen, Winsen; Raiis, Daffa Dzaki; Shereen, Shereen; Ng, Octarianto Lika; Wijaya, Selvi Elyana; Alexios, Constantine; Angel, Angel; Manalu, Yohana Gusvita; Lunda, Axel Nathanael
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): September 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v3i4.11312

Abstract

Kurangnya aktivitas yang bersifat edukatif dan interaktif di panti asuhan dapat menyebabkan rendahnya tingkat kesadaran lingkungan, literasi, serta empati sosial pada anak-anak sejak dini. Kegiatan pengabdian ini bertujuan untuk menyalurkan ilmu, kebahagiaan, dan kasih sayang kepada anak-anak di Panti Asuhan Al-Aqsho Batam. Pelaksanaannya meliputi edukasi mengenai 3R (Reduce, Reuse, Recycle), permainan edukatif (edugame), serta penyediaan pojok literasi untuk mendorong anak-anak membaca dan berbagi cerita. Selain itu, kegiatan juga diisi dengan pembagian sembako dan buku bacaan. Hasil pelaksanaan menunjukkan tingginya antusiasme anak-anak, peningkatan pemahaman terhadap pentingnya pengelolaan sampah dan literasi, serta tercipta hubungan emosional yang positif antara mahasiswa dengan anak-anak panti. Adapun rekomendasi agar kegiatan serupa di masa mendatang dapat memperluas topik edukasi dan memperpanjang waktu pelaksanaannya demi hasil yang lebih maksimal.
Co-Authors Adi Neka Fatyandri Al Fath, Muhammad Thoriq Alamsyah, Vandria Alexios, Constantine Amries Rusli Tanjung Catherine, Ester Sara Chen, Chin Fong Cheria Tandiono Christian, Natalis Christiarini, Renny Cuandra, Cuandra Dalimunthe, Nisaul Fadilah Dasrizal Dasrizal Depari, Irene Juwita Devi Gunawan Dharmawan, Caesar Dwi Syah Putri Dyah Erny Herwindiati Dyfan, Dyfan Erna M.Si Juita S.Pd Erryson, Davin Fath, Muhammad Thoriq Al Ferina, Cut Tiffany Frendy Frendy Ginting, Litka Tiadoraria br. Go, Michelle Gusferi, Irfan Hasibuan, Gina Cynthia Raphita Helen, Helen Janes Janes Jeselyn, Jeselyn Jolin Jolin Kwek, Philip Louis, Kevin Lunda, Axel Nathanael M, Desma Erica Maryati Manalu, Yohana Gusvita Manurung, Windy Octaviana Mawatdah, Arini Alfa Meilani Meilani, Meilani Michael Michael Michelle Go Muhammad Fajar Muhammad Hendra S Ginting Mulia, Ahmad Perwira Nasution, Dea Amanda Sari Nasution, Juan Akmal Nasution, LIisa Elianti Nelson, Alden Ng Ming Hao, Richard Ng, Octarianto Lika Nurul Istiqomah Pratama, Desi Raiis, Daffa Dzaki Ramadani, Naila Ricardo, Ricardo Sara, Ester Catherine Shereen, Shereen Shirlyn, Shirlyn Sidabutar, Rivaldi Simdy, Vivian Sitorus, Friska Darnawaty Sunaidi, Nicholas Suriyanti, Linda Hetri Susanti Susanti Tania Alda Tantri Octora Theo, Stella Utari Ismayuni, Tri Vincent Vincent, Vincent Vivikoh, Vivikoh Waisaka, Widi Wati, Yenny Wijaya, Selvi Elyana Winsen, Winsen Yanti, Bely Novi Yulfiswandi, Yulfiswandi Yusrizal Yusrizal Yuswardi Yuswardi Zai, Immanuel