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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. EKSAKTA: Journal of Sciences and Data Analysis Masalah-Masalah Hukum Sains Tanah Jurnal Ilmiah Hukum dan Dinamika Masyarakat Jurnal Kebijakan dan Administrasi Publik Biocelebes Sriwijaya Law Review Jurnal Kesehatan Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen J-MAS (Jurnal Manajemen dan Sains) Majalah Ekonomi Jurnal Hilirisasi IPTEKS (JHI) JURNAL PRODUKTIVITAS PRIMA: Journal of Community Empowering and Services Stannum : Jurnal Sains dan Terapan Kimia Mahaguru: Jurnal Pendidikan Guru Sekolah Dasar Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah CONCEPT Proceeding Biology Education Conference Refleksi Hukum: Jurnal Ilmu Hukum TECHSI - Jurnal Teknik Informatika NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Riset Rumpun Ilmu Kesehatan (JURRIKES) Student Scientific Creativity Journal Jurnal Ilmiah Dan Karya Mahasiswa Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Yudistira Jurnal Ilmiah Ekonomi dan Manajemen International Journal of Economic Research and Financial Accounting JKAP (Jurnal Kebijakan dan Administrasi Publik) Kajian Ekonomi dan Akuntansi Terapan International Journal Of Health And Social Behavior Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Edumaspul: Jurnal Pendidikan
Rahayu Rahayu
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Analisis Kinerja Serta Kondisi Keuangan Pemerintah Daerah Kota Sungai Penuh pada Periode Tahun Anggaran 2017-2023 Cherlita Anjani; Iskandar Sam; Rahayu Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1130

Abstract

This study analyzes the financial performance and condition of the Sungai Penuh City Government from 2017 to 2023. Financial performance is measured using key ratios such as independence, effectiveness, efficiency, activity, growth, and solvency. Financial condition is assessed through the Brown Model (10-Point Test). Using a descriptive quantitative approach, the research is based on secondary data from APBD realization reports. The results show fluctuating performance, with high fiscal dependence on central government transfers and inconsistent growth in PAD and spending efficiency. The city's financial condition is categorized as moderate, with solvency as a critical concern. Supported by legitimacy and signaling theories, the study emphasizes the importance of transparency and financial strategy to build public trust and improve regional fiscal health.
The Effect Of Financial Performance On Capital Structure And Its Implications For Firm Value In Non-Primary Consumption Companies Vira Anggraini; Enggar Diah Puspa Arum; Rahayu Rahayu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.322

Abstract

This study aims to analyze the impact of liquidity, solvency, and profitability on firm value in non-primary consumer firms listed on the Indonesia Stock Exchange (IDX), with capital structure as a mediating variable. Understanding these financial factors is crucial, as firm value reflects investor confidence and overall business sustainability. The study utilizes secondary data from the past three years' financial statements. Path analysis and the Sobel test are employed to examine both direct and mediating effects. The findings indicate that solvency positively influences capital structure but does not affect firm value, while liquidity has no significant impact on either. Profitability positively affects firm value but negatively influences capital structure. Additionally, capital structure does not mediate the relationship between liquidity and firm value or between profitability and firm value. However, it has a significant positive effect on firm value. These results suggest that while capital structure plays a role, investors also consider other factors, such as investment strategies and financial policies, when assessing firm value. The findings provide insights for businesses and investors regarding financial decision-making and firm valuation in the non-primary consumer sector.
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PEMBANGUNAN INFRASTRUKTUR DI DESA MARKANDING KECAMATAN BAHAR UTARA KABUPATEN MUARO JAMBI TAHUN ANGGARAN 2018-2021 Wilda Rahmatika D; Muhammad Gowon; Rahayu Rahayu
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i3.355

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan alokasi dana desa dalam pembangunan infrastruktur di Desa Markanding Kecamatan Bahar Utara Kabupaten Muaro Jambi Tahun Anggaran 2018-2021. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Adapun Sumber data yaitu menggunakan data primer. Data yang diperoleh dari hasil penelitian dieksplorasi dengan menggunakan (1) Rasio Efektivitas PAD, (2) Reduksi Data, (3) Penyajian Data, dan (4) Penarikan Kesimpulan. Hasil Penelitian ini menunjukan bahwa Efektivitas pengelolaan alokasi dana desa dalam pembangunan infrastruktur di Desa Markanding dilihat dari: Rasio Efektivitas PAD tergolong cukup efektif dengan rata-rata rasio sebesar 99%. Pada tahap perencanaan, tahap penatausahaan, tahap pelaporan, dan tahap petanggungjawaban sudah berjalan dengan efektif, namun terdapat kendala pada tahap pelaksanaannya yaitu berupa keterlambatan penyaluran dana dari pemerintah kabupaten Muaro Jambi.
Caregiver Emotional Support on Adolescent Self-Concept at Saadatul Banaat Orphanage Bulukumba Rukiana Novianti Putri; Bahrul Amsal; Rahayu Rahayu
Edumaspul: Jurnal Pendidikan Vol 7 No 1 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i1.5888

Abstract

This study aims to describe the impact of caregivers' emotional support on the self-concept of adolescents at the Saadatul Banaat orphanage in Bulukumba. This study used a descriptive qualitative method in the form of written narratives from the research subjects and observed behavior. In this study, the researchers determined the research location to be the Saadatul Banaat orphanage in Bulukumba District, South Sulawesi. The results showed that the emotional support of caregivers affected the self-concept of adolescents at the Saadatul Banaat Bulukumba orphanage, where adolescents found it easier to accept their situation, believe in their abilities, have a positive image of themselves, and have a desire to develop self-confidence in interactions so that they are optimistic about developing their potential.
Co-Authors Ahmad Ridha Albetris, Albetris Amsal, Bahrul Andi Khaeruni Anselmus Boy Baunsele Asnidar Asnidar Aviva Hanum Siregar Ayuk Hardani B H Sunarminto Bambang Fajarisman Cherlita Anjani Devi Samsuddin Diana Novita Enggar Diah Puspa Arum Felix Andrian Fitriani Fitriani Gowon, Muhammad Gusti Ayu Kade Sutariati Haryati Sahrir Irma Suswati Iskandar Sam Iskandar Sam Ismi Zuhairah Kasnowo Kasnowo Khansadhia Afifah Wardana Kholis Roisah M. Syamsul Hidayat Meti Indrowati Muhammad Al Farisi Mujiyo Mujiyo Musthafa Luthfi Muthmainnah Muthmainnah Nahira Nahira Nasiruddin Nasiruddin Netty Herawaty Nurjannah Supardi Nurmala Kamal Omega Megarani Paisal Rahman Hutapea Pramadita Hasbullah Puguh Karyanto Rafika Gina Setiawan Rahmaniar Rahmaniar Rahmaniyah R Retno Dewi Safitri Rini Armin Ros Suryaningsih Ge’e Rukiana Novianti Putri Safran Safran Samsuddin Samsuddin Samsul Nurlette Slamet Santosa Sri Rahayu SRI RAHAYU Sumantri Sumantri Susilawati Susilawati Tamzil Azizi Musdar Tresjia C. Rakian Umrah Umrah Vania Lutfi Safira Erlangga Vingki Elisa Putri Vira Anggraini Widyatmani Sih Dewi Wilda Rahmatika D Yenny Ernitawati Yuhendri Putra