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Financial Ratio Analysis on stock prices in hotel, restaurant and tourism sub-sector companies on the Indonesian stock exchange after the COVID-19 pandemic and the new normal Khairunnida Arief; Arief Hidayat Tumanggor; Iswandi Idris
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

One of the sectors most affected by the Covid-19 pandemic is the tourism sector due to restrictions on human mobility and regional restrictions to avoid the spread of the virus and the biggest impact is experienced by the Hospitality Service Sector. The company's stock price reflects the value of a company. The achievements of the company can be seen from the published financial reports. Financial performance based on financial statements is calculated by a number of financial ratios based on the current ratio, quick ratio, debt to equity ratio, return on equity, return on assets, net profit margin. This makes the financial performance of the hotel, restaurant and tourism sub-sector companies interesting to study as a background for the problem. The purpose of the study was to determine the effect of the financial performance of the hotel, restaurant and tourism sub-sector companies on stock prices listed on the Indonesia Stock Exchange (IDX) after the COVID-19 pandemic and the new normal. Methods: The type of research used is verification with the Explanatory Survey method, the type of data used is secondary data. The data used in this study were obtained from the Indonesia Stock Exchange website in 2022, the first quarter, as well as external data. The type of research data studied is quantitative data. The population used in this research are: 45 users of the Trade, Services & Investment Sector — Restaurant, Hotel & Tourism. By using the purpose sampling method, 31 companies were obtained. Dependent variable: CR, QR, DER, ROE, ROA, NPM, independent variable: stock price. Data analysis methods: Multicollinearity Test, Heteroscedasticity Test, Auto correlation Test, Normality Test. Based on the data analysis that has been carried out, it can be concluded that the debt to Equity ratio (DER) and Return of Equity (ROE) have a separate effect on stock prices, but the current ratio (CR), quick ratio (QR), return on assets (ROA) and net profit margin (NPM) separately have no effect on stock prices
Evaluation of Sales Accounting Information Systems in Controlling Credit Risk Sariyanto; Renny Lubis; Ruri Aditya Sari; Iswandi Idris
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The formulation of the problem in this research is whether the sales accounting information system can recognize credit risk at PT. UBM. The objective is to determine the role of the accounting information system in controlling credit risk. This research is a descriptive qualitative research to find out the accounting information system that plays a role in identifying credit risk at PT. UBM. By using primary and secondary data, the data is processed through qualitative data. In achieving the objectives of the document internal control system used by PT. UBM is related to the Sales Accounting Information System consisting of goods orders, minutes of receipt and delivery of goods, and sales invoices. Then record the sales accounting information system at PT. UBM consists of sales journal, cash receipts journal, general ledger, inventory card and warehouse card. While the functions related to the sales accounting information system at PT. UBM is a sales function, accounting function, warehouse function, shipping function, accounts receivable function and billing function and finally the Standard Operating Procedure at PT. UBM consists of sales procedures, procedures for sending goods to consumers, procedures for receivables and procedures for receiving money. Judging from the documents, records, functions involved in the sales accounting information system and sales standard operating procedures at PT. UBM is complete and well covered.
IN NORTH SUMATRA PROVINCE, AN ANALYSIS OF FARMER CHANGE RATES AND ECONOMIC GROWTH ON THE HUMAN GROWTH INDEX Fithra Maharani; Lilis Saryani; Iswandi Idris
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Research urgency: North Sumatra's agricultural economic potential: North Sumatra is one of the provinces in Indonesia with quite large agricultural economic potential. Therefore, understanding how the farmer exchange rate and economic growth impact the human development index in this province is very important to know the extent to which the agricultural sector can influence economic growth and community welfare in the North Sumatra region. The important role of farmers in the economy: Farmers have a very important role in the Indonesian economy and are one of the main sectors that contribute to economic growth and poverty alleviation in rural areas. Therefore, increasing farmers' exchange rates and economic growth which has a positive impact on the human development index in North Sumatra Province can help improve the welfare of farmers and communities in the North Sumatra region. The importance of the human development index: The Human Development Index (HDI) is an indicator used to measure people's welfare, including health, education and income. Therefore, understanding the relationship between farmer exchange rates and economic growth with HDI in North Sumatra Province is very important to improve the welfare of the people in the North Sumatra region. The research objective of the analysis of farmer exchange rates and economic growth on the human development index in North Sumatra Province is to determine the relationship between farmer exchange rates and economic growth and the human development index in North Sumatra Province. To analyze the factors that influence farmer exchange rates and economic growth in North Sumatra Province. To analyze the factors that influence the human development index in North Sumatra Province. To provide policy recommendations that can increase farmers' exchange rates and economic growth as well as increase the human development index in North Sumatra Province. The results of the analysis show that there is a positive relationship between farmer exchange rates and economic growth in North Sumatra Province
Development of Rammed Earth Material Technology by Utilizing Plastic Waste as Reinforcement on The Partition Walls of The Building Room Kinanti Wijaya; Sutrisno Sutrisno; Harun Sitompul; Nono Sebayang; Ruri Aditya Sari; Iswandi Idris
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 2 (2025): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i2.5959

Abstract

In order to improve the compressive and bending strength of rammed earth materials for use in partition walls, this study investigates the incorporation of plastic trash. The goal of the research is to enhance the performance of sustainable construction materials while addressing the environmental problem of plastic waste. Using a Universal Testing Machine (UTM), compressive and bending strength tests were performed after 30 days for rammed earth mixtures containing four different amounts of plastic trash (0%, 1%, 3%, and 5%). According to the findings, adding plastic trash can increase compressive strength by up to 3%, reaching a maximum strength of 5.17 MPa. However, compressive and bending strength significantly decreased when the plastic percentage was increased over 3%, with the 5% plastic showing the worst performance. According to these results, plastic trash can enhance material performance, but its use requires careful optimization. By putting forth a novel technique for recycling plastic trash, the study supports sustainable building practices and provides a workable substitute for non-load-bearing applications such as partition walls. This study advances our understanding of green building technologies and offers workable ways to cut down on plastic waste in the building industry.