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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Cendikia Pendidikan
Siti Nur Anisa
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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PENERAPAN NILAI-NILAI PANCASILA DALAM PENDIDKAN Ahmad Arif Fadilah; Alya Atsa; Siti Nur Anisa
Sindoro: Cendikia Pendidikan Vol. 11 No. 1 (2025): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v10i10.9551

Abstract

As the basis of the Indonesian state, Pancasila has very important values ​​in the formation of national character, especially in the field of education. The application of Pancasila values ​​in education aims to instill attitudes and behavior that are in line with the noble principles contained in Pancasila, such as mutual cooperation, social justice and respect for human rights. In practice, these values ​​foster student character development, such as when teachers set an example, discuss relevant social issues, and involve students in social activities that foster a sense of financial support. This can be implemented through various focused teaching methods. This research aims to find out how the application of Pancasila values ​​in the school curriculum and learning process increases students' awareness of the importance of national values ​​and strengthens national identity. The results of the research show that the application of Pancasila in education can strengthen students' character and morals and encourage the creation of an educational environment. harmonious and inclusive. Effective implementation of Pancasila values ​​in education requires the involvement of all stakeholders, including government, educators and society, as well as the need to develop a young generation with noble character and integrity.
Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Siti Nur Anisa; Ambarwati, Lilik
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.594

Abstract

Studi ini dilakukan untuk mengidentifikasi dampak struktur modal, likuiditas, serta ukuran perusahaan pada kinerja keuangan perusahaan sektor properties dan real estate yang tercatat di BEI dari tahun 2019 hingga 2023. Untuk mengukur variabel-variabel tersebut, digunakan DER, CR, serta ln total aktiva. Populasi penelitian mencakup perusahaan sektor properties dan real estate yang tercatat di BEI selama periode tersebut. Teknik purposive sampling, menghasilkan 85 sampel dari 17 perusahaan yang memenuhi syarat. Penganalisisan data dilakukan memanfaatkan model regresi berganda melalui aplikasi SPSS 25. Temuan studi mengindikasikan bahwa struktur modal mempunyai dampak negatif pada kinerja keuangan, likuiditas tidak memiliki dampak yang signifikan, sementara ukuran perusahaan mempunyai dampak positif pada kinerja keuangan. Secara simultan, struktur modal, likuiditas, dan ukuran perusahaan terbukti memengaruhi kinerja keuangan.
Co-Authors Ahmad Arif Fadilah Alya Atsa Ambarwati, Lilik