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Indonesian Industrial and Beverage Crops Research Institute (IIBCRI)
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Pengaruh Sales Growth, Operating Cash Flow dan Managerial Ownership terhadap Finansial Distress Dani, Dani; Annisa, Dea
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.936

Abstract

Urgensi penelitian ini untuk membantu mengidentifikasi faktor-faktor keuangan dan kepemilikan yang mempengaruhi risiko kebangkrutan perusahaan, sehingga dapat memberikan wawasan bagi manajemen dan pemangku kepentingan dalam mengambil keputusan strategis guna mencegah terjadinya financial distress dan memastikan kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Sales Growth, Operating Cash Flow, dan Managerial Ownership terhadap Financial Distress pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Populasi penelitian meliputi seluruh perusahaan dalam sektor tersebut, dengan penentuan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 48 perusahaan sebagai sampel dengan total 144 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh melalui metode dokumentasi dari laporan keuangan dan sumber resmi terkait. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif, sedangkan teknik analisis yang diterapkan adalah regresi logistik dengan bantuan perangkat lunak Eviews 13. Hasil analisis menunjukkan bahwa Operating Cash Flow dan Managerial Ownership memiliki pengaruh signifikan terhadap kondisi Financial Distress perusahaan. Hal ini mengindikasikan bahwa arus kas operasi yang kuat serta proporsi kepemilikan manajerial yang memadai dapat mengurangi kemungkinan terjadinya kesulitan keuangan. Sebaliknya, Sales Growth tidak ditemukan memiliki pengaruh signifikan terhadap Financial Distress, yang mengisyaratkan bahwa pertumbuhan penjualan semata tidak cukup menjadi indikator penentu keberlanjutan kondisi keuangan perusahaan di sektor ini. Temuan ini memberikan implikasi bagi manajemen perusahaan dan investor untuk lebih memperhatikan faktor arus kas operasi dan kepemilikan manajerial dalam upaya memitigasi risiko kesulitan keuangan, dibandingkan hanya berfokus pada peningkatan penjualan.
Pengaruh Penggunaan Metode Scramble dalam Meningkatkan Minat Dan Pemahaman Siswa pada Mata Pelajaran Al-Qur’an Hadis Kelas X di MAN 2 Kota Cirebon Nurkomala, Lidya; Fitriyanto, A. Alvian; Dani, Dani; Taufiqurrahman, Taufiqurrahman; Muthohar, Ahmad
Indo-MathEdu Intellectuals Journal Vol. 7 No. 1 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i1.5049

Abstract

This study aims to determine the effect of using the scramble method on students' interest and understanding of the Al-Qur'an Hadith subject in Grade X at MAN 2 Kota Cirebon. The research was motivated by the low level of student interest and understanding, as demonstrated by a lack of active participation and difficulty in understanding the texts of the Qur'an and Hadith, which is thought to be related to the use of conventional teaching methods. This study used a quantitative approach with a non-experimental descriptive correlational design. The data were analysed to determine the relationship between the use of the scramble method as an independent variable and student interest and understanding as dependent variables. The results of the analysis showed a correlation coefficient (rxy) of 0.573, which is in the moderate correlation category and is positive, thus indicating a significant influence between the two variables. The contribution of determination was 60%, indicating that the scramble method contributed significantly to increasing student interest and understanding, with an increase of 33%. Thus, the scramble method can be used as an alternative active learning strategy in Al-Qur'an Hadith lessons.
Strategy of Islamic Service Quality and Spiritual Care Services in Enhancing Patient Loyalty Through Holistic Satisfaction (Case Study: Inpatients at Jabal Rahmah Hospital) Dani, Dani; Aldino, Wahyu; Yopi Ispa, Ari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3037

Abstract

This study examines the influence of Islamic service quality and spiritual care services on patient loyalty, with holistic (kaffah) satisfaction as a mediating variable. The study is motivated by gap phenomena and contemporary business challenges, particularly the decline in the number of inpatients at Jabal Rahmah General Hospital amid increasingly intense competition in the healthcare service industry. In the context of Islamic hospitals, patient satisfaction alone is insufficient; hospitals are required to foster long-term patient loyalty through comprehensive and value-based services. The population of this study consisted of inpatients at Jabal Rahmah General Hospital in 2025. A total of 100 respondents were selected using simple random sampling. Data were collected through questionnaires and analyzed using multiple linear regression, t-tests, coefficient of determination (Adjusted R²), and path analysis. The findings indicate that Islamic service quality and spiritual care services have a positive and significant effect on holistic satisfaction. Furthermore, Islamic service quality, spiritual care services, and holistic satisfaction significantly and positively influence patient loyalty. Holistic satisfaction partially mediates the relationship between Islamic service quality, spiritual care services, and patient loyalty. These results highlight the importance of integrating Islamic values and spiritual dimensions into healthcare services to enhance patient satisfaction and loyalty in Islamic hospitals.
Klasifikasi Kualitas Rasa Kopi Menggunakan Sistem Web Berbasis Naïve Bayes: Implementasi dalam Sistem Berbasis Web Baharianto, Ahnaf Irfan; Dani, Dani
bit-Tech Vol. 8 No. 3 (2026): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v8i3.3510

Abstract

Coffee taste quality is a key factor influencing customer satisfaction and reflecting the professionalism of baristas in coffee service operations. However, manual coffee taste assessment remains highly subjective and often leads to perceptual differences between professional assessors and consumers, resulting in inconsistent flavor quality. To address this challenge, this study aims to develop and evaluate a machine learning-based system for predicting coffee taste quality, which supports the sensory assessment process in operational coffee business environments. The proposed system utilizes the Naive Bayes algorithm and is implemented as a web-based application to facilitate structured data management, automated classification, and informed decision-making during the espresso dialing-in process. The research data were obtained from coffee taste assessments involving baristas as trained panelists and customers as consumer panelists. Sensory attributes, including coffee bean origin, brewing time, resting period, water temperature, and extraction results, were collected and processed as classification input features. The evaluation involved comparing assessment patterns between baristas and customers to analyze consistency across key sensory attributes. The results show high agreement between barista and customer assessments for attributes such as body and balance, while noticeable differences were observed in acidity and sweetness. At the system evaluation stage, the model was tested on a limited dataset consisting of seven samples and correctly classified six instances, achieving an accuracy of 85.71%. These findings indicate that the proposed system has strong potential to support objective and consistent coffee taste quality evaluation in real-world operational settings.
Development of a Web-Based Clothing Sales System for Efficiency and Customer Satisfaction Hidayat, Andrian; Dani, Dani; Anwar, A. Nurul
bit-Tech Vol. 8 No. 3 (2026): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v8i3.3729

Abstract

Advances in information technology have enabled businesses to increase operational efficiency and effectiveness. Web-based clothing sales information systems support improved sales processes and more accurate inventory management. The goal of this research is to create a web-based system for tracking garment sales statistics in order to increase efficiency and customer satisfaction. The waterfall system development process was employed in the Clothing Sales System research, which included the Customer Satisfaction phases of analysis, design, implementation, testing, and maintenance. The analysis stage identifies system requirements through observation, interviews, and questionnaires. The design phase focuses on system modeling with data flow diagrams and entity-relationship diagrams. The programming language used in the implementation stage is PHP, and the database is MySQL. To guarantee that the system works properly, the testing step uses both black-box and white-box approaches. The findings reveal that the built system performs effectively and satisfies user demands, with a 90% success rate. The system can increase sales by 20% and reduce operational costs by 15%, while improving inventory management and response times. In addition, the system contributes to customer satisfaction by providing more complete and accurate product information. The average customer satisfaction score was 4.25 out of 5, indicating high user satisfaction. The waterfall technique was used to create a web-based clothes sales information system that may significantly increase business efficiency and consumer happiness. This system also enhances operational performance and supports better decision-making in clothing sales management.
Medical Equipment Inventory Information System in Public Hospitals Dani, Dani
bit-Tech Vol. 8 No. 3 (2026): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v8i3.3771

Abstract

General Hospitals (RSU) require an effective medical equipment inventory management system to support improved healthcare quality. Currently, many hospitals still use manual methods for recording and managing inventory, which often leads to various challenges such as data errors, lost equipment, distribution delays, and difficulties in monitoring the condition and availability of medical equipment. This study aims to design and implement a web-based Medical Equipment Inventory Information System (SIIAM) to improve the efficiency, accuracy, and transparency of hospital inventory management. To address these issues, a web-based Medical Equipment Inventory Information System (SIIAM) was developed, designed to assist hospitals in managing inventory data in an integrated, fast, and accurate manner. The system was developed using the Waterfall method, which includes requirement analysis, system design, implementation, testing, and maintenance, and was evaluated through system testing to measure its effectiveness. SIIAM can record real-time data on the procurement, maintenance, and use of medical equipment. Furthermore, this system can help identify equipment needs, organize periodic maintenance schedules, and generate reports required by hospital management. Based on testing results, implementing SIIAM increased the efficiency of medical equipment inventory management by up to 30%. It reduced the recording error rate by 20%, while providing real-time access to integrated data across hospital units. Therefore, the web-based SIIAM is an effective solution for enhancing efficiency, accuracy, and transparency in medical equipment inventory management, thereby improving healthcare service quality and patient safety in General Hospitals.
Co-Authors Afrizal, Ardi Ahmad Muthohar aji, himawan bayu Aldino, Wahyu Alkatiri, Awad Bin Muhammad Amrizal Amrizal ANDRIAN HIDAYAT Annisa, Dea Anwar, A. Nurul Aspin Aspin, Aspin Baharianto, Ahnaf Irfan Cici Tresniawati Damsahara, Damsahara Defitri, Wanda Desmita Desmita Edi Wardiana Effendi, Azhar Efi Taufiq Enny Randriani Fitriyanto, A. Alvian Handi Supriadi Hierdawati, Trie Ilham Nur Ardhi Wicaksono Ilham Nur Ardi Wicaksono, Ilham Nur Ardi Indah Sulistiyorini Indah Sulistyorini, Indah Irmanelly, Irmanelly Kamandanu, Fisko Arya M. B. Pabendon, M. B. Maulana, Arfah Nurkomala, Lidya Rahayu Lestari Robby Susanto, Robby Rokhmah, Dewi Nur Rubiyo Rubiyo Rudin, Abas Sinaga, Apresus Stefani, Shiela Syafaruddin Syafaruddin Taufiqurrahman Taufiqurrahman Tety Rachmawati vera vera, vera WAHYU WIDOWATI Yopi Ispa, Ari Yuninda, Viranda Andria Zubaidah R, Zubaidah