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Widia Astuti
Universitas Lancang Kuning
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PENGARUH SALES GROWTH DAN ARUS KAS TERHADAP FINANCIAL DISTRESS PADA PT GARUDA INDONESIA (PERSERO) PERIODE TAHUN 2013-2022 Triana Ayu Safitri, Indah; Astuti, Widia
Journal of Research and Publication Innovation Vol 2 No 3 (2024): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to find out whether Sales Growth and Cash Flow have an effect on Financial Distress at PT Garuda Indonesia Persero for the 2013-2022 period. This research uses a descriptive method with a quantitative approach. The population used in this research is the financial report of PT Garuda Indonesia Persero, while the sample used is the financial report in the form of a profit and loss report and balance sheet at PT Garuda Indonesia Persero for the 2013–2022 period. The data analysis method uses descriptive statistical analysis tests, classical assumption tests, linear regression tests, coefficient of determination tests, and hypothesis tests with the help of the SPSS version 26 program. Sales Growth is concluded to have an influence on Financial Distress based on the results of hypothesis testing. Sales Growth has a t count of 3.083 while t table is 2.365. The significant value of 0.018 is smaller than 0.05. Because the calculated t value > t table. Cash Flow has a calculated t of 0.737 while the t table is 2.365. The significant value of 0.485 is greater than 0.05. The calculated t value is < table so it can be concluded that H0 is accepted, meaning it can be concluded that partially, Cash Flow has no effect on Financial Distress. Meanwhile, based on table 4.13, it is known that the calculated F is 5,690 while the F table is 4.74. The significant value of 0.034 is smaller than 0.05. The calculated F value > F table so it can be concluded that H0 is rejected, meaning that simultaneously there is a significant influence of Sales Growth and Cash Flow on Financial Distress at PT Garuda Indonesia Persero for the 2013-2022 period.  
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP NET PROFIT MARGIN (NPM) PADA PT. KIMIA FARMA TBK PERIODE 2013-2022 Indriani Millenia, Hilda; Astuti, Widia
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the effect of current ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) at PT. Kimia Farma Tbk Period 2013- 2022. The population of this research is all financial reports PT. Kimia Farma Tbk. The sampling method used was a purposive sampling method, so that samples were obtained  for 10 years of observation. Research data was obtained from the company website and the samples used are balance sheets and profit and loss reports from PT. Kimia Farma. The sample data analysis technique used is multiple linear regression analysis with the SPSS version 25 program and the collection technique is purposive sampling. The results of this research show that partially the Current Ratio variable has a significant effect on Net Profit Margin where the T-count is greater than the T-table (5.581 > 2.36462) and the significance value is smaller than 0.05 (0.001 < 0.05). The Debt to Equity Ratio variable has a significant effect on Net Profit Margin where the T-count is greater than the T-table (3.342 > 2.36462) and the significance value is smaller than 0.05 (0.014 < 0.05). Based on the results of the F test it shows that simultaneously Current Ratio (CR) and Debt to Equity Ratio (DER) where F-count is (21.118) > F- table is (4.74) and obtained a significance (F-statistic) of 0.001 which is smaller than 0.05 . Based on the results of the coefficient of determination (R²) which obtained a value of 1.05210, this explains that the influence of the presentation of the independent variable on the dependent variable is 85.20% and the remaining 14,20% is influenced by other factors outside the variables of this research.  
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH PADA PT. INDOFOOD SUKSES MAKMUR TBK. PERIODE 2014 - 2023 Noviyanti, Indri; Astuti, Widia
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the effect of Cash Turnover and Receivables Turnover on Net Profit at PT. Indofood Sukses Makmur Tbk. partially or simultaneously. The type of research carried out was quantitative descriptive with secondary data obtained from the PT Financial Report. Indofood Sukses Makmur Tbk. taken from the official website from 2014 to 2023. Data analysis methods using the Classic Assumption test technique include Normality test, Multicollinearity test, Heteroscedasticity test, and Autocorrelation test. As well as carring out Multiple Linear Regression Analysis technique, Correlation Coefficient test, Coefficient of Determination test, Hypothesis test (T Test), and Simultaneous test (F Test) with variable X1 Cash Turnover, variable X2 Receivables Turnover, and Variable Y Net Profit. All tests were carried out using the SPSS version 26 application. The results of the Cash Turnover research had no effect on Net Profit using the partial T test with a value of tcount < ttable, namely 0,570 < 2.365 and a significance value of 0.587 > 0.05. Receivables Turnover has no effect on Net Profit using the partial T test with a value of tcount < ttable, namely 1.300 < 2.365 and a significance value of 0.235 > 0.05. Cash Turnover and Receivables Turnover against Net Profit using the F test shows that the value of Fcount < Ftable is 0.886 < 4.74, with a significance of 0.454 > 0.05. So simultaneously Cash Turnover and Receivables Turnover together do not have a significant effect on Net Profit. The Multiple Linear Regression equation to determine whether Cash Turnover and Receivables Turnover have no effect on Net Profit is Y =  – 2.477 + 0.091X1 + 0.263X2. The coefficient of determination is 20.20% and the remaining 79.80% is determined by other variables outside this research.  
KEMAMPUAN USAHA DAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEBERHASILAN USAHA AYAM GEPREK DI KOTA MATARAM Animah, Animah; Astuti, Widia; Nabila, Dende Tialurra Della
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22402

Abstract

This research aims to empirically test the influence of business capabilities and the use of information technology to achieve success in the Geprek Chicken business in Mataram City. The population in this study is 141 culinary MSMEs that have registered with the go food service and use chicken meat as their processed product. The sample used was 72 MSMEs which were determined based on the sampling technique, namely purposive sampling. The analysis technique used in this research is the SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis technique. The results of this research show that business capabilities and information technology influence business success. The implications for MSMEs are that by using information technology and balancing it with the ability to manage the business, it will increase business success. Future researchers can add the variables of continuous improvement and financial literacy.
Digital dilemma: technology in the vote counting process for general elections and local head elections in Indonesia Habibi, Muhammad; Mahadika, Alam; Astuti, Widia
Otoritas : Jurnal Ilmu Pemerintahan Vol 13, No 3 (2023): (December 2023)
Publisher : Department of Government Studies Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v13i3.12729

Abstract

The traditional methods of vote counting and recapitulation, which include manual and layered processes, are important to ensuring data security and addressing a lack of understanding of public information technology. However, it is essential to quickly and properly disseminate election results among an increasing number of survey findings within the community. Despite this contradictory scenario, it is imperative to employ information technology tools like SITUNG and SIREKAP to ensure transparent dissemination of election outcomes. The study applies a descriptive qualitative approach, collecting primary and secondary data sources including official documents, journal articles, and textbooks. By using three analysis techniques; first, by tabulating the data; second, to categorize the data; third, interpreting the findings based on the theoretical and construction of the data. The results of this study showed three main challenges to the use of digital-based recapitulation: first, the lack of a clear legal basis for the SITUNG and SIREKAP applications, which has triggered criticism from election participants and observers; second, incomplete system support characterized by limited network connectivity, which has created difficulties for field operators in the local level; and third, inappropriate data management in the SITUNG and SIREKAP applications, which included incorrect data entry. Election organizers should be aware that technology-based recapitulation data can become digital evidence for contesting parties in election courts.
Human Investment Orientation in Islamic Education Marketing Islamic Perspective Hernawati, Sari; Hafizh, Muhammad; Astuti, Widia
TA'DIB: JURNAL PENDIDIKAN ISLAM Vol 12, No 2 (2023): Ta'dib: Jurnal Pendidikan Islam
Publisher : Pusat Penerbitan Universitas (P2U) Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/tjpi.v12i2.12036

Abstract

In contrast to the non-profit nature of Islamic Education and its concentration on developing human resources as a human investment in the future, the problem in this article is that advertisement in the world of business-oriented education is very focused on earning profits and, at times, for the private benefit of officials in Islamic Education institutions. In this article, qualitative literary analyses are used as a research method, and the data sources are various types of literatures, includes books and studies of science. In order to address the phrasing of the problem stated, descriptive analysis of the data is performed. The results showed that human investment in marketing activities for Islamic education services has an influence because it can provide guarantees for improving the quality of human resources for consumers so that marketing can run ideally. Human investment includes increasing intelligence, skills, talents, and abilities to be useful for society, nation and state so that the orientation of education in marketing activities is oriented to increase human resources.
The Influence of Work Motivation and Discipline on Employee Productivity PT. Aji Jaya Santosa Astuti, Widia; Sunaryo, Sunaryo; Tanjung, Asridah Warni
International Journal of Education, Information Technology, and Others Vol 7 No 2 (2024): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

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Abstract

The purpose of this study was to determine the effect of workload and work discipline on employee performance at PT. AJI JAYA SANTOSA either partially or simultaneously. The method used is Quantitative Associative method. The population in this study are employees of PT. AJI JAYA SANTOSA. The sampling technique used is saturated sample method with a sample of 65 respondents. Methods of data analysis using simple linear regression test, multiple linear regression, correlation coefficient, coefficient of determination, partial t test and F test. The results of this study indicate that there is a positive and significant effect of workload on employee performance at PT. AJI JAYA SANTOSA this can be proven from the simple linear regression equation Y=3,465 + 2,277 X1. The correlation value is 0.423 (strong). The coefficient of determination is 46.2%. And the tcount value is tcount 3.362 > ttable 2.007. There is a positive and significant effect of work discipline on employee performance at PT. AJI JAYA SANTOSA this can be proven from the simple linear regression equation Y= 41.755 + 0.031 X2. The correlation value is 0.698 (strong). The coefficient of determination is 50.3%. And the tcount value is tcount 9.961 > ttable 2.007. Simultaneously there is a positive and significant effect of workload and work discipline on employee performance at PT. AJI JAYA SANTOSA this can be proven from the multiple linear regression equation Y = 36.254 + 0.280 X1 + 0.791 X2. The correlation value is 0.758 (strong). The coefficient of determination is 60%. And the Fcount value is Fcount 6.039 > Ftable 3.180.
Pengaruh Permainan Treasure Hunt Terhadap Kecerdasan Interpersonal Anak Usia 5-6 Tahun di Kelas B TK Islam Mumtaz Simpang Terusan Muara Bulian Astuti, Widia; Wulandari, Bunga Ayu; Utami , Winda Sherly
JECIE (Journal of Early Childhood and Inclusive Education) Vol. 7 No. 2 (2024): Juli
Publisher : Program Studi PG PAUD - FKIP - UNIPAR JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/jecie.v7i2.1351

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh permainan Treasure hunt terhadap kecerdasan interpersonal anak usia dini. Jenis penelitian ini menggunakan desain penelitian Pre-Eksperimental Design (nondesign) dengan jenis One Grup Pretest- Posttest Desain. Jenis penelitian One Grup Pretest- Posttest Desain yaitu desain penelitian yang terdapat pretest sebelum diberi perlakuan dan posttest setelah diberikan perlakukan. Subjek penelitian adalah 30 siswa di kelas B TK Al Mumtaz. Teknik sampling yang digunakan yaitu Non Probability Sampling. Sedangkan cara pengambilan sampel yang digunakan dalam penelitian ini yaitu teknik Purposive Sample. Teknik pengumpulan data observasi yang akan menggunakan bentuk instrumen cheklist dengan kategori meningkatkan kemampuan berbicara anak. Analisis data dalam penelitian ini menggunakan bantuan aplikasi SPSS 26. Berdasarkan hasil penelitian dan pemaparan yang telah dilakukan terjadi peningkatan peningkatan kecerdasan interpersonal pada anak, bisa dikatakan bahwa pada penelitian ini metode bermain treasure hunt memberikan pengaruh terhadap kecerdasan interpersonal anak pada anak Kelas B TK Islam Mumtaz. Hal ini dikarenakan nilai sig,< lebih kecil 0,05 (0,000 < 0,05), sehingga yang dapat disimpulkan bahwa permainan treasure hunt berpengaruh positif terhadap kecerdasan interpersonal pada anak usia dini di Kelas B TK Islam Mumtaz.Hasil kemampuan pemecahan masalah siswa saat pretest 29% (kurang baik) dan saat posttest 85% (sangat baik).
Bahasa Gaul di Media Sosial: Kajian Morfologi Audina, Fitra; Aspinda, Lili; Nasution, Safira Ulya; Astuti, Widia
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.4481

Abstract

This study aims to analyze the use of slang on social media as well as its relation to standard language. Methodology used is qualitative descriptive with data analysis techniques in the form of observation and field records. The theory used in this study is linguistic theory, especially morphology and syntax theory. The results of the research show that the use of slang on social media has a connection with standard language, both in terms of morphology and syntax. Although slang contains many words of absorption from foreign languages and uses many abbreviations or acronyms, but their use has its own rules that follow Indonesian structure in general. Therefore, slang on social media can be considered a form of variety or language style used by society in social interaction on social media. Keywords:Method, social media, Lengguage
Implikasi Aksiologi Ilmu Terhadap Implementasi Qanun Aceh: Pemahaman Nilai dan Etika: Implications of Axiological Science for the Implementation of Aceh's Qanun: Understanding Values ​​and Ethics Ulya, Nur Afina; Robbaniyah, Nur; Astuti, Widia
Jurnal Filsafat Indonesia Vol. 7 No. 1 (2024)
Publisher : Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jfi.v7i1.64391

Abstract

This study discusses the implications of the axiology of science on implementing the Aceh Qanun, a collection of legal regulations in force in Aceh. Axiology, which is a field of study that emphasizes the use of values and ethics in science, tries to find loopholes in the impact of applying values and ethics in the context of the Aceh Qanun. This research shows that the application of the axiology of science has an existence in the implementation of the Aceh Qanun such as strengthening Aceh's local cultural identity and preserving Islamic teachings which have been a feature of law in Aceh for a long time. The public often does not understand the implementation of the Aceh Qanun because of the dualism of the rules in Aceh. Therefore in this paper, the author will explain how the axiology of science can be the basis for understanding the legal system. This study concludes that the application of scientific axiology to the implementation of the Aceh Qanunhas a positive impact in ensuring an understanding of values and ethics in the policies implemented. It is important in the future to consider aspects of justice, equity, social welfare, and harmonization of national law in maintaining the stability of the statutory hierarchy. Another implication is seen in the contribution of science axiology as a strong foundation for policies that reflect the needs of society. This study uses a qualitative method with library research on various books and journals that can be used as a reference for the development of the Aceh Qanun and its implementation.
Co-Authors Adawiyah, Robiah Ade Muslimat, Ade Aesah, Siti Agus Setiawan Agus Setyo Pranowo Agustuti, Tri Diani Aguswan Aguswan Aguswan, Aguswan Ahyar, Muhammad Akbar, Nur Faisal Aksan, Azwin Almaida, Ines Amanda, Alvisca Rizkih Amarly, Yusuf Andre Amri, Wilyan Angkat, Puriandari Animah Animah Animah Anita Marwing, Anita Ariani, Ulfatun aringga, Rino dedi Arizki, Aqsol Aryani, Denissa Faradita Asih, Devina Dewi Asni Asni Aspinda, Lili Asyafililha, Raisya Azzahra Audina, Fitra Aurin, Nasyah AW Ayani, M. Husen Aylee Christine Alamsyah Sheyoputri Ayu Puspitasari, Ayu Ayudia Shanti, Dita Ayun, Ayun Azama, Putrie Mauladanin AZUZ, FAIDAH Azzam, Rohman Berutu, Aisah Tusyakdiah Buana Basir Budiyana, Muhammad Dipa Pramudita Christianty, Maylani Dahrani, Dahrani Della Nabila, D. Tialurra Devasya Indraswari, I Gusti Ayu Dharmawan, Wahyu Diana Novitasari, Diana Dianne Adha Didit Ardianto Dina, Sarah Djanatunisah, Aat Dwi Eva Nirmagustina Effendi, Handri Amin Eka Eka Eka Eka, Eka Eko Hariyanto eko, ardi Elin Erlina Sasanti Elizabeth Wina Elpinaria Girsang, Elpinaria Eni Indriani Ernawati Ernawati Fachrur Rozi Fajri, Chotamul Fandri, Fandri Faryina, Laulia Fikri, Muhammad Ali Fitriyani Fitriyani Fitriyani, Syabrina Furqan, Haflah Gaby Nanda Kharisma Gandung, Muhammad Gani, Ilham Gina Fauziah Hadi Pramono Hamzah Hari Wibawati, Fitria Harisandy, Safira Dwiana Harsini Harsini Helza Risdianti Heriansah, Heriansah Hindun, Hindun Ika Panggih Wahyuningtyas Imran Lapong Inayati, Nur Isna Indri Noviyanti Indri Rahayu, Indri Indriani Millenia, Hilda Irawati Irawati Jamilah Jamilah Kadriati Karlasemi, easyka Rahmadina Kartomo, Thomas Khoir, Oki Iqbal Khoirunnisa, Aziza Kurnia, Aszahra Ayu Lahan Adi Purwanto Lailah, Soimah Latifah, Izza Fitri Lestari, Baiq Anggun Hilendri Lilik Handajani Lisdawati Lisdawati Lismiatun, Lismiatun Lukman Effendy, Lukman Maemun, Siti Mahadika, Alam Maharani Rahayu, Nabila Mardiah, Aida Maretik, Maretik Marfuah Marfuah Marsella, Chintia Maulia, Tri Putri Maya Sari Mazaya, Nur Widad Mehora, Sutrisnawati Mentari, Mila Mirad, Abdul Mired, Abdul Miswandi Tendrita Muhammad Habibi Muhammad Hafizh Muharam, Hari Muhsin, Muh Arief Musyadat, Asep Anwar Musyayaroh, Nawallaili Nabila, Dende Tialurra Della Nabila, Nabila Nabilla, Anisa Nasution, Safira Ulya Nila Rahayu Ni’amillah, Ni’amillah Novi Rahmawati Nur Cholid, Nur Nur Wahid, Nur Nurfatulloh, Nurfatulloh Nurjannah N, Nurjannah Nurpeni, Nurpeni Nursabil, Muhammad Sidiq Nurul Amalia Octovian, Reza Okta Karneli, Okta Oktaviani, Desy Oktrima, Bulan Pasaribu, Veta Lidya Delimah Pratiwi, Natasya Ika Pratiwi, Tiara Zakiyah Purwoko, Gatut Dradjad putra, putu adi Putri, Audiska Marshanda Retno Putri, Degisca Zakiya Qurbani, Derita Radiatushalihah, Radiatushalihah Rafel, Hizkia Rahayu, Esti Kusuma Rahayu, Ni Nyoman Saras Tri Rahmat Hidayat Rahmawati, Vivi Ramadanti, Syifa Alifia Ramadhani, Azizka Ramadhani, Nisfi Rangkuti, Mhd Alfin Ratna Sitorus Rayasari, Fitrian Rifqi, Rifqi Ristiaha, Kiki Ristiaha Robbaniyah, Nur Robith Hudaya Rusilowati, Umi Rusliadi Ruslihardy Ruslihardy, Ruslihardy Ruzikna Ruzikna Ruzikna, Ruzikna S, Farida Salampessy, Muhammad Sohfy Salsabila, Gadis Adinda Salsabila, Syifa Santiawati, Lia Santriaty, Melinda Saparudin, Aprul Saputra, Heri Saputri, Depiana Saputri, Endang Sari Hernawati Sari, Elis Triani SE, Animah Selfiana Saenal Senen Senen Septanti, Rizky Wahyu Septiandy, Muhammad Fichri Septiani, Fauziah Septiani, Shifa Sharoh, Yuni Shofiah, Shofi Sholehah, Imroatus Siti Kholifah, Laili Sofi’i, Imam Solihin, Dede Sri Roserdevi Nasution, Sri Roserdevi Sri Wahyuni Ningsi Sri Yulia Sari ST Fatimah Subli, Mohamad Subur, Rahmat Sudarso, Eko Suhaedi, Wirawan Suhairiyah, Suhairiyah Suharyani Suharyani Sulaiman Zuhdi Sulistyaningsih, Utami Sunarsi, Denok Sunarto, Ading Sunaryo Sunaryo Sunaryo, M. Yusuf Supardiono, Dedik Susanti Susanti Syahra, Allica Kitana Syamsudin, Rahmi Andini Syofian Syofian Syofian, Syofian Syukri Tania, Sara Tanjung, Asridah Warni Thaharuddin Thaharuddin, Thaharuddin Thanomutiara, Eka Toto Toharmat Triana Ayu Safitri, Indah Trio Saputra Tubagus Guruh Ramadhan Tuti Herawati Ulina, Barita Ulya, Nur Afina Umiyati, Sri Salsa Utami , Winda Sherly Vega Sawitri, I Gusti Ayu Vinanti Dwi Purnama Wahidah Fitriani Wahidha, Tasya Agustina wahyuni wahyuni Waladina, Faras Wardanah, Jeihan Fitrah Wihartika, Doni Winda Sherly Utami Wulandari, Bunga Ayu Yani Suryana,, Akhmad Yanti Yanti Yanti, Ni Wayan Ayu Yusvika Yanuarso, Bambang Purnomo Yudhi Zuriah Wirya Purba, Yudhi Zuriah Wirya Yuliana Yuliana Yunitri, Ninik yusnita, nancy Zahrah, Zahrah Zam Zami, Muhammad Riqfi Zamakhsyari, Lutfi