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Pengaruh Financial Distress, Capital Intensity, Leverage, dan Cash Flow terhadap Konservatisme Akuntansi Rosa Biuti Kartika; Martini Martini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5041

Abstract

This study aims to analyze the effect of financial distress, capital intensity, leverage, and cash flow on accounting conservatism. The research focuses on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure the relevance of the data analyzed, resulting in 71 companies meeting the requirements for this study. The analytical method employed is multiple linear regression analysis, utilizing the SPSS version 22.0 statistical tool.The results of this study indicate that financial distress, capital intensity, and leverage have a negative and significant effect on accounting conservatism. This suggests that companies experiencing financial difficulties, having high capital intensity, and high leverage ratios tend to exhibit lower levels of accounting conservatism in their financial reporting. This occurs because companies often avoid conservative financial statements to present better financial performance to investors and creditors. Conversely, cash flow shows a positive and significant effect, indicating that companies with strong cash flows face less financial pressure, leading to increased conservative financial reporting as management opts for greater transparency.
Peran UMKM Sektor Pangan Dalam Meningkatkan Perekonomian Masyarakat Menengah Kebawah Kelurahan Kranji Bekasi Barat Lutfiah Raihana Putri; Martini Martini; Achmad Nur Hidayaht
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 3 (2024): 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.v2i3.1846

Abstract

The role of UMKM in helping the community's economy as food sector entrepreneurs has contributed income to their families to meet the needs of the family such as basic needs, education, further sales capital, and others. This study aims to determine the role of food sector UMKM in improving the economy of the lower middle class in Kranji Village and helping the family economy and to find out the reasons why the people of Kranji Village choose food sector UMKM. The method used in this research is the Qualitative-Descriptive method. This research data collection uses observation, interviews, and documentation. the results of the study found that: 1) The role of food sector UMKM in improving the economy of culinary families such as being able to meet daily needs, meet children's school fees. And sales capital for the next. 2) The reasons for the Kranji Village Community to choose UMKM are due to basic human needs, relatively small capital, wide product variety, relatively easy marketing, flexibility of time and opportunities for work.
Implementasi Pembelajaran Kewirausahaan Dalam Menumbuhkan Minat Berwirausaha Mahasiswa Martini Martini; Azizah Zein; Nurul Azmi Pasaribu; Mansur Keling
Master Manajemen Vol. 2 No. 1 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i1.247

Abstract

Entrepreneurship education not only provides a theoretical basis for the concept of entrepreneurship, but can also shape students’ thought patterns, behavior and views about entrepreneurship. .This research aims to determine the concept of entrepreneurship education, the implementation of entrepreneurship education in lectures to foster interest in entrepreneurship in students, the benefits of entrepreneurship lectures for students. .This research is a type of qualitative research, a research process that produces descriptive data about the behavior of people being observed in the form of written words. Expanded inductive analysis to discover the true meaning of the phenomenon under study. .The results of this research have a positive impact on students by providing entrepreneurial skills, increasing entrepreneurial insight, forming motivation, and training mentally when doing business.
Penerapan Dimensi Profil Pelajar Pancasila Melalui Ekstrakurikuler PMR Sebagai Upaya Mewujudkan Karakter Peduli Sosial Ramadhani Ayundi; Budiaman Budiaman; Martini Martini
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 2 No 2 (2024): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v2i2.112

Abstract

This research will discuss the application of the Pancasila student profile character in the Youth Red Cross extracurricular activities at SMP Negeri 1 Klapanunggal. The Pancasila student profile has six dimensions, namely faith, devotion to God Almighty, and noble character, global diversity, mutual cooperation, independence, critical reasoning and creative thinking. The Youth Red Cross is a form of extracurricular activity related to the humanitarian field which in its various activities can create the character of the Pancasila student profile. The method used in this research is descriptive method. The data collection techniques used include interviews, distributing questionnaires, observation, literature study and documentation. The data analysis technique involves describing the results of questionnaires and interviews until they are processed into conclusions. The results of this research show that the six dimensions of the Pancasila student profile can create positive characters for PMR extracurricular members. The most superior dimension in youth Red Cross extracurricular activities is mutual cooperation, where youth Red Cross extracurricular activities really reflect collaboration and social care in the form of programs, such as routine training every Saturday, daily UKS pickets, collaborating with outside parties, and picketing during ceremonies. Even though the mutual cooperation dimension is the most superior, the other dimensions are also closely interrelated to create the character of extracurricular members of the Red Cross in accordance with the Pancasila student profile and the guidelines of the Red Cross, namely the Tri Bakti and the Seven Red Cross principles.
Faktor Penyebab Mahasiswa UNJ Menjalin Hubungan Friend With Benefit Irsya Rahma; Martini Martini; Nurul Istiqomah
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 2 No 2 (2024): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v2i2.149

Abstract

This study aims to obtain data about UNJ students who have Friend With Benefit relationships, the forms of relationships they live in, and the factors that cause them to have Friend With Benefit relationships. To get a clear picture of the forms and factors that cause students to have Friend With Benefit relationships, researchers use a qualitative approach by making in-depth observations so as to produce valid data according to the case studies discussed. Data collection techniques were carried out by structured interviews, non-participant observation, and field notes. The results concluded that UNJ students who establish Friend With Benefit relationships mostly establish relationships in the form of True Friend and Just Sex. The causal factor that most of them use as a reason for doing Friend With Benefit is not wanting to commit.
Strategi Belajar Mawapres Fis dalam Meningkatkan Hasil Belajar Vynna Fermanayudha; Martini Martini; Achmad Nur Hidayaht
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 2 No 2 (2024): SOSIAL: Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v2i2.164

Abstract

This study aims to obtain data on individualized learning strategies used by FIS UNJ students in improving their GPA. To get a clear picture of the individualized learning strategies of fis unj students, researchers use descriptive methods with a qualitative approach by making in-depth observations so as to produce valid data according to the case studies discussed. Data collection techniques were carried out by structured interviews and observations. The results concluded that fis unj students with achievements in non-academic fields utilize individual learning strategies such as awareness of responsibility and the ability to manage time efficiently in achieving satisfactory academic goals and apply appropriate individual learning styles that contribute to improving learning performance to achieve the cumulative grade point average results they expect.
Pembinaan Kemandirian Anak Asuh Di Panti Asuhan Chairun Nissa Nadira Choirunnisa; Desy Safitri; Martini Martini
SOSIAL : Jurnal Ilmiah Pendidikan IPS Vol 1 No 4 (2023): July : SOSIAL : Jurnal Ilmiah Pendidikan IPS
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v2i2.188

Abstract

This research aims to: (1) Describe the development of independence for foster children at the Chairun Nissa Orphanage. This research was conducted at the Chairun Nissa Orphanage on JL. Pisangan Baru Timur, No.12, Jatinegara, RT.6/RW.15, Pisangan Baru, Kec.Matraman, East Jakarta City, Special Capital Region of Jakarta 13110. The research method used was descriptive with a qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. The subjects in this research were 8 respondents. The results of this research show that: (1) The process of fostering caregivers in forming the independence of foster children at the Chairun Nissa Orphanage in the coaching that is carried out includes several steps such as modeling, providing attention and love, providing good lessons (advice), and providing rewards and punishments. Coaching consists of several forms such as physical coaching, cultural coaching, religious coaching, and intellectual coaching. Chairun Nissa Orphanage Caretakers have a role in forming the independence of foster children in 3 aspects, namely emotional independence (emotional autonomy), independence in behavior (behavioral autonomy), and independence in values ​​(value autonomy).
FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI BELAJAR  PESERTA DIDIK ANGGOTA ORGANISASI SEKOLAH DI SMP NEGERI 74 JAKARTA Anjani Luthfiah; Martini Martini; Nurul Istiqomah
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mendukung prestasi belajar akademik peserta didik anggota organisasi sekolah di SMP Negeri 74 Jakarta. Penelitian ini dilakukan di SMP Negeri 74 Jakarta. Metode penelitian yang digunakan adalah deskriptif. Teknik pengumpulan data melalui observasi, wawancara, studi pustaka dan  dokumentasi. Subjek dalam penelitian ini adalah peserta didik kelas 8 anggota organisasi sekolah yang berprestasi secara akademik. Hasil penelitian ini menunjukkan bahwa peserta didik yang merupakan anggota organisasi sekolah di SMP Negeri 74 Jakarta tetap dapat berprestasi secara akademik karena adanya faktor internal, eksternal dan pendekatan belajar yang mendukung peserta didik untuk tetap dapat berprestasi secara akademik.
FAKTOR YANG BERHUBUNGAN DENGAN PERILAKU SADANIS PADA WANITA USIA SUBUR: FACTORS ASSOCIATED WITH SADANIS BEHAVIOUR IN WOMEN OF CHILDBEARING AGE Syifa Yushallinah; Retno Hestiningsih; Nissa Kusariana; Martini Martini
Quality: Jurnal Kesehatan Vol 20 No 1 (2026): Quality: Jurnal Kesehatan
Publisher : Politeknik Kesehatan Kemenkes RI Jakarta I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36082/qjk.v20i1.3130

Abstract

Clinical breast examinations are an early detection program to prevent breast cancer carried out by health workers. The coverage of clinical breast examinations in the working area of the Gang Aut Community Health Center is still slow. In 2021, it reached 0.1%, then increased to 6.3% in 2022, then decreased again to 2.5% from January to June 2023, with the highest number of lumps found in the 30-50 age group. Therefore, this study aimed to further examine the factors associated with clinical breast examination behavior among women of childbearing age in the working area of the Gang Aut Community Health Center. This study was an analytical observational study with a cross-sectional approach. The population in this study was 3,138, with a sample consisting of 132 women of childbearing age (30–50 years) selected using simple random sampling. Data were collected through questionnaires and interviews. The analysis used was the chi-square test. This study showed a relationship between knowledge (p-value=0.002 ; OR=3,3), attitude (p-value=0.000 ; OR=4,1), worker health support (p-value=0.000 ; OR=11,0), and self-awareness (p-value=0.000 ; OR=6,8) with clinical breast examination behavior. There was no relationship between access to health services (p-value=0.374) and family support (p-value=0.383) and clinical breast examination behavior. There was a relationship between knowledge, attitudes, support from health workers, and self-awareness with clinical examination behavior in the working area of the Gang Aut Community Health Center, Bogor City.
Disiplin Kerja, Budaya Organisasi, dan Kinerja Pegawai Pada Fakultas Ilmu Komputer Universitas Sriwijaya Fenni Selvania; Martini Martini; Haikal Haikal
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 1 No. 4 (2021): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v1i4.3205

Abstract

This study aims to analyze the effect of work discipline and organizational culture on employee performance. This research was conducted on 52 employees at the Faculty of Computer Science, Sriwijaya University. The results showed that the variables of work discipline and organizational culture had a positive and significant effect on employee performance both simultaneously and partially. Work discipline variables have a positive and significant effect on employee performance. The application of employee work discipline is very helpful for the company in achieving organizational goals. Organizational culture variables have a positive and significant effect on employee performance. Organizational culture can influence employee work behavior so that it can affect employee performance. 
Co-Authors A.A. Oka A.A.S. Kartini abdul haris Fatgehipon Achmad Nur Hidayaht Adinda Safira Rizkyah Aditya Bimo Prasetyo Agus Suwandono Alyya Haliza Maharani Anbiya Nur Hibatullah Anisa Surya Lestari Anjani Luthfiah Annisa Savitri Anugrah Aziz Dwi Purnama Aradea Ferescky Arenti Tessa Berliana Ari Suwondo Ari Udiyono Arini Arini Arnita Sofianingrum Ary Rahmaningsih Asmau Saadah Asriati Wahidah Astrid Liani Kamal Astryana C. Lomi Atik Mawarni Atikah Fitria Ningsih Aulia Hafidz Azzahra Ayun Robi'atul Adawiyah Azizah Zein Azmi Habibah Khairunnisa Bagoes Widjanarko Baju Widjasena Barkah Haryo Wasisto Betty Saptiwi Bhakti Chrisna Pambudi Biryati Biryati Budiaman Budiaman Danus Hermawan Delimawati Delimawati Dessy Triana Desy Safitri Devi Priyantika Dewi Agustina Wulandari Dewi Mustikawati Dhelia Nurshafitri Dhina Nurlita Niviasari Dian Alfia Purwandari Dika Ernianti Dwi Rahayuningsih Dwi Sutiningsih Dyah Ratna Budiani Efridani Lubis Eko Putranto Elsye Giovanny Puspitasari Endang Sri Utami Erli Salia Evrilda Andani Putri F Martini F Martini Faradina Pramesti Nandariesta Fathuddin Al-Anshori Fenni Selvania Firda Faradilla Fitriana Dwi Fidiawati Haikal Haikal Hariyani, Reni HENDRA SETIAWAN Henry Setyawan Henry Setyawan S. Henry Setyawan Susanto Henry Setyawan Susanto Hidayath, A.N Hingawati Setio I.A. Utami Ida Nurwati Iis Torisa Utami Imam Suhada Imelda Imelda Indah Fitrianjani Indarti Diah Palupi Intan Hardian Putri Irneta Bela Novita Irsya Rahma Jarot Subandono Kurnia Mahesa Kusuma Diah Tantri Laeli Kartika Cahyani Lasrika S. Sinaga Lintang Dian Saraswati Lipin Lipin Lisanti Lisanti Ludfi Santoso Luqman Zarkasyi Lutfi Santoso Lutfiah Raihana Putri M Arie Wuryanto M. Arie Wuryanto Mansur Keling Mardhatillah Sariyanti Marina Makbul Mateus Sakundarno Adi, Mateus Sakundarno Merry Putri R. Sirait Mila Apriani Mirrah Annisaul Husna mochamad Hadi Mochammad Hadi Mohd Abd Rahman Mose, Ria Efkelin Muchlis Achsan Udji Sofro Muchlis AU Sofro Muhamad Khaedar Ali Muhamad Zulfikar Firdaus Muhammad Agus Muljanto Muhammad Fashihullisan Muhammad Syahrul Muji Mulyati Muthmainah Muthmainah Mutia Farida Akhsanti Nadira Choirunnisa Najla Salsabila Noor Nandi Kurniawan Naura Thania Salsabillah Nissa Kusariana Nissa Kusariana Nova Scorviana Nova Scorviana H Nova Scorviana Herminasari Novan Ardy Wiyani Novia Rokhmawanti Nur Alifa Yasmin Budiyanti Nur Endah Wahyuningsih Nur Solichah Nurlaila Nurlaila Nurul Azmi Pasaribu NURUL ISTIQOMAH Pelastri Rahayu Petro Dwi Siswanto Praba Ginanadjar Praba Ginandjar Prajna Paramita Purwoko, Agus Rahma Mutiara Ayu Ramadhani Ayundi Rani Kristiana Putriosa Saragih Retno Hestinigsih Retno Hestiningsih Retno Hestiningsih Ridha Nurhayati Risya Cilmiaty A. R. Rizqi Awalul Rijal Rosa Biuti Kartika Rosana Rosana Rozzaq Alhanif Islamudin Rusliana Apriliasari Sarah Geltri Harahap Sarsono Sarsono Selfi Handayani Shyama Maricar Silvia Yula Wardani Siti Maryatul Keptiyah Soeharyo Hadisaputro Sri Anggreni Lindawati Sri Yuliawati Sriyati Ramadhani Sudjut Haryanto Sugeng Mianto Fane Suhartono Suhartono Sumiyati Sumiyati Susiana Purwantisari Susiana Purwintasari Sutopo Patria Jati Syafira Setianah Putri Syahrizal Syahrizal Syifa Aulia Zahra Syifa Yushallinah Tariyadi Tariyadi Tio Prasetio Tuti Sandra Tysan Parawansyah Syailendra Udi Tarwatjo Udi Tarwotjo Vynna Fermanayudha Wahyu Handoyo Wana Wandhana P. Wella Fransiska Widya Widya Windarto Windarto Yarmaidi Yarmaidi Yessy Darnas Yoga Tri Wijayanti Yoga Triwijayanti Yudhy Cahyo Priyotomo Yuliawati Yuliawati YUYUN SRIKANDI Zefira Sausan Archiarafa Ziyaan Azdzahiy Bebe Zsal Zsal Bila Zulfa Fatmawati Dwi Asdika