p-Index From 2021 - 2026
22.778
P-Index
This Author published in this journals
All Journal Agrikultura Jurnal Usia Dini Kebijakan, Promosi Kesehatan dan Biostatiskik Jurnal Keperawatan Jiwa (JKJ): Persatuan Perawat Nasional Indonesia JEJAK TEKMAPRO Journal of Industrial Engineering and Management JURNAL PASTI (PENELITIAN DAN APLIKASI SISTEM DAN TEKNIK INDUSTRI) Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat AGRIVITA, Journal of Agricultural Science Analisa JURNAL AKUNTANSI UNIVERSITAS JEMBER POSITIF MAJALAH BIAM Suska Journal of Mathematics Education Edukasi: Jurnal Pendidikan dan Pengajaran Jurnal Kebijakan dan Pelayanan Publik JPPM (JURNAL PENELITIAN DAN PEMBELAJARAN MATEMATIKA) Al-Jabar : Jurnal Pendidikan Matematika Educational Management Jurnal Pertanian Terpadu Al-Wijdan : Journal of Islamic Education Studies Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Acta Aquatica: Aquatic Sciences Journal As-syifaa Jurnal Farmasi Jurnal Penelitian Pendidikan IPA (JPPIPA) Network Engineering Research Operation [NERO] Southeast Asian Journal of Islamic Education Indonesian Journal of Science and Mathematics Education Desimal: Jurnal Matematika Juring (Journal for Research in Mathematics Learning) Jurnal Gizi dan Pangan Soedirman (JGPS) Empowerment : Jurnal Pengabdian Masyarakat Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Journal Of Nursing Practice JTAM (Jurnal Teori dan Aplikasi Matematika) Jurnal Fish Protech Edukasi Islami: Jurnal Pendidikan Islam Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Journal of Maternal and Child Health Prosiding Seminar Nasional Sains dan Teknologi Terapan JURNAL PENDIDIKAN TAMBUSAI JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Nasional Komputasi dan Teknologi Informasi Inovator : Jurnal Manajemen IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA JSHP (Jurnal Sosial Humaniora dan Pendidikan) Saintifik : Jurnal Matematika, Sains, dan Pembelajarannya Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Eksakta : Berkala Ilmiah Bidang MIPA Jurnal Komunikasi Profesional Journal of Saintech Transfer J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan PROGRESIF: Jurnal Hukum LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Jurnal Bidan Cerdas Journal of Tropical AgriFood SULTANIST: Jurnal Manajemen dan Keuangan Mudir : Jurnal Manajemen Pendidikan JPGI (Jurnal Penelitian Guru Indonesia) Maker: Jurnal Manajemen Medica Hospitalia Jurnal Bisnis dan Manajemen ALGORITMA : Journal of Mathematics Education UNM Environmental Journals Accounting Global Journal J-PiMat : Jurnal Pendidikan Matematika PREPOTIF : Jurnal Kesehatan Masyarakat Inter Komunika: Jurnal Komunikasi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Magrobis Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal Abdi Insani Jurnal Industri Kreatif dan Kewirausahaan Jurnal Ilmiah Manajemen Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Kewarganegaraan INFOKUM Jurnal Peduli Masyarakat Jurnal Ilmiah Kesehatan Iqra UTAMAX : Journal of Ultimate Research and Trends in Education At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Indonesian Journal of Global Health research Elektrika Borneo Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Media Gizi Kesmas Community Empowerment Dinamika Kerajinan dan Batik : MAJALAH ILMIAH KONSELING EDUKASI : Journal of Guidance and Counseling Buana Komunikasi (Jurnal Penelitian dan Studi Ilmu Komunikasi) Jurnal Kepariwisataan Jurnal Industri Pariwisata Management and Accounting Expose International Journal of Business, Economics, and Social Development Profesi | Jurnal Ilmu Pendidikan dan Keguruan Griya Journal of Mathematics Education and Application International Journal of Multidisciplinary: Applied Business and Education Research Thawalib: Jurnal Kependidikan Islam Borobudur Kognitif: Jurnal Riset HOTS Pendidikan Matematika Jurnal Abdi Masyarakat Indonesia Sriwijaya Bioscientia AKM: Aksi Kepada Masyarakat Soetomo Communication and Humanities Ensiklopedia: Jurnal Pendidikan dan Inovasi Pembelajaran Saburai Sustainable : Jurnal Akuntansi Journal Of World Science Batara Wisnu : Indonesian Journal of Community Services International Journal of Humanities Education and Social Sciences Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Locus Penelitian dan Pengabdian TEACHER : Jurnal Inovasi Karya Ilmiah Guru Jurnal Riset Kebidanan Indonesia Journal of Advanced Sciences and Mathematics Education Online Learning in Educational Research NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Pharmaceutical Sciences and Research (PSR) Journal of Educational Sciences SWARNA Jurnal Arsitektur, Sains Bangunan, Kota dan Pemukiman ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Borobudur Accounting Review Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Ekonomi Syariah dan Hukum Islam DEVOTE: Jurnal Pengabdian Masyarakat Global e-Jurnal Inovasi Pembelajaran Sekolah Dasar Journal of Hospital Management Journal of Artificial Intelligence and Digital Business AACENDIKIA: Journal of Nursing Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Indonesian Journal of Community Services Cel Innovative: Journal Of Social Science Research JAS (Journal of Animal Science) Jurnal of Community Health Development (JCHD) DECISION : Jurnal Ekonomi dan Bisnis Jurnal Penelitian Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Jurnal Pengabdian Masyarakat Sehati Proceeding Mercu Buana Conference on Industrial Engineering Community Development: Jurnal Pengembangan Masyarakat Islam Indonesian Journal of Innovation Multidisipliner Research Lajagoe Journal of Informatics, Multimedia, And Information IRA Jurnal Pengabdian Kepada Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Penelitian Tindakan Kelas Jurnal Edukasi Journal Of Health Innovation And Community Services Jurnal Pengabdian Bukit Pengharapan Jurnal Pengabdian Sosial El-Mujtama: Jurnal Pengabdian Masyarakat International Journal of Educational Best Practices DELIMA: Jurnal Kajian Kebidanan Yurijaya : Jurnal Ilmiah Hukum AGROTEKBIS: Jurnal Ilmu Pertanian Jornal Of Tourism Sciences (Toursci) Jurnal Ekonomi dan Bisnis Jurnal Medika: Medika The Indonesian Journal of General Medicine Journal of Community Services and Engagement: Voice of Community (VOC) Vifada Assumption Journal of Law Jurnal Bimbingan dan Konseling Islam Journal of Rural Tourism (JoRT) Media Penelitian dan Pengembangan Kesehatan Jurnal Pendidikan Indonesia Access: Journal of Accounting, Finance and Sharia Accounting Journal of Medical and Health Science Journal of Global Research in Public Health e-Jurnal Inovasi Pembelajaran Sekolah Dasar Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi SIMAS JURNAL PENGABDIAN MASYARAKAT Annales Bogorienses Dinamika Kerajinan dan Batik: Majalah Ilmiah Jurnal Analisis Bisnis Ekonomi J-Coop : Journal of Co-operative Jurnal Pengabdian Masyarakat Multidisiplin
Claim Missing Document
Check
Articles

Analisis Penerapan E-Faktur 3.2 dalam Pelaporan Pajak Pertambahan Nilai 11% pada PT Anugrah Warabuana Perkasa Makassar Hawa, Nur; Remmang, Hasanuddin; Farida, Farida
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.6806

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam penerapan e-faktur 3.2 dan menganalisis dampak implementasinya terhadap proses pelaporan Pajak Pertambahan Nilai (PPN) 11% pada PT Anugrah Warabuana Perkasa Makassar. Menggunakan pendekatan kualitatif dengan teknik analisis deskriptif, data dikumpulkan melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa adopsi e-faktur 3.2 sangat membantu dan mempermudah perusahaan dalam pembuatan faktur pajak elektronik serta pelaporan PPN 11%. Integrasi fitur-fitur baru dalam aplikasi ini memungkinkan otomasisasi proses, yang secara signifikan mengurangi ketergantungan pada metode manual. Meskipun demikian, ditemukan beberapa kendala, terutama terkait dengan stabilitas jaringan dan kurangnya sosialisasi yang memadai dari Direktorat Jenderal Pajak (DJP) pada tahap awal implementasi. Meskipun tantangan ini ada, e-faktur 3.2 secara keseluruhan memberikan dampak positif yang substansial bagi perusahaan, khususnya dalam hal efisiensi operasional, akurasi perhitungan pajak, dan kemudahan kontrol terhadap sumber daya manusia. Penelitian ini menyimpulkan bahwa meskipun terdapat tantangan awal, manfaat dari penerapan teknologi e-faktur jauh melampaui kendala yang ada, membuktikan bahwa digitalisasi proses perpajakan adalah langkah strategis yang efektif bagi perusahaan. This study aims to thoroughly examine the implementation of E-Faktur 3.2 and analyze its impact on the process of Value Added Tax (VAT) 11% reporting at PT Anugrah Warabuana Perkasa Makassar. Using a qualitative approach with a descriptive analysis technique, data was collected through observation, interviews, and documentation studies. The results of the study show that the adoption of E-Faktur 3.2 is very helpful and facilitates the company in the creation of electronic tax invoices and the reporting of 11% VAT. The integration of new features in this application allows for process automation, which significantly reduces the dependence on manual methods. Nevertheless, several obstacles were found, especially related to unstable network connectivity and a lack of adequate socialization from the Directorate General of Taxes (DGT) during the initial implementation phase. Despite these challenges, E-Faktur 3.2 as a whole provides a substantial positive impact on the company, particularly in terms of operational efficiency, tax calculation accuracy, and ease of control over human resources. This research concludes that although there were initial challenges, the benefits of implementing E-Faktur technology far outweigh the existing constraints, proving that the digitalization of tax processes is an effective strategic step for the company.
Permainan Tradisional Dakon untuk Meningkatkan Kemampuan Berhitung Dasar dan Keterampilan Sosial Siswa Kelas 2 SD (SDGs 4 & SDGs 3) Darmayanti, Rani; Farida, Farida
Jurnal Penelitian Tindakan Kelas Vol. 3 No. 1 (2025): Jurnal Penelitian Tindakan Kelas (Mei)
Publisher : CV Bimbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/jptk.v3i1.761

Abstract

Permainan tradisional dakon merupakan salah satu media pembelajaran yang memiliki nilai edukasi dan budaya, namun mulai kurang diminati oleh anak-anak di era digital. Penelitian ini bertujuan untuk meningkatkan kemampuan berhitung dasar dan keterampilan sosial siswa kelas 2 SD melalui permainan dakon dalam skala kecil dengan beberapa siswa sebagai subjek. Metode yang digunakan adalah penelitian tindakan kelas dengan pendekatan siklus, meliputi perencanaan, pelaksanaan, observasi, dan refleksi. Penelitian dilaksanakan di sebuah sekolah dasar di Jawa Timur yang melibatkan sejumlah kecil siswa dalam kegiatan pembelajaran berbasis permainan dakon. Hasil penelitian menunjukkan peningkatan kemampuan berhitung dasar, seperti penjumlahan dan pengurangan sederhana, serta peningkatan keterampilan sosial berupa kemampuan berkomunikasi, bekerjasama, dan mengikuti aturan permainan. Temuan ini menunjukkan bahwa permainan dakon efektif sebagai media pembelajaran yang mengintegrasikan aspek kognitif dan sosial, sekaligus melestarikan budaya lokal. Penelitian ini mendukung pencapaian tujuan SDGs, khususnya SDG 4 (Pendidikan Berkualitas) melalui pembelajaran yang inovatif dan bermakna, serta SDG 3 (Kehidupan Sehat dan Sejahtera) dengan mendorong perkembangan motorik dan interaksi sosial yang sehat. Dengan demikian, permainan tradisional dakon berpotensi menjadi alternatif pembelajaran yang kontekstual dan relevan di masa kini.
Yield Responses of Red Chili (Capsicum Annuum L.) Cultivars to Nutrient Solution Volumes and Agricultural Building Types Salsabila, Syifa; Farida, Farida; Kusumiyati, Kusumiyati
EKSAKTA: Berkala Ilmiah Bidang MIPA Vol. 26 No. 03 (2025): Eksakta : Berkala Ilmiah Bidang MIPA (E-ISSN : 2549-7464)
Publisher : Faculty of Mathematics and Natural Sciences (FMIPA), Universitas Negeri Padang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/eksakta/vol26-iss03/616

Abstract

This study aimed to evaluate the yield responses of red chili to three agricultural buildings (greenhouse, screenhouse, open field), four nutrient solution volumes (100%, 75%, 50%, 25% ETc) and two cultivars (Pilar and Osaka). This is the first study to assess the combined effects of agricultural buinding type, nutrient volume based on ETc, and two red chili cultivars (Pilar and Osaka) using a split-splt plot design under tropical-dry season conditions. The experiment was conducted from August 2024 to February 2025 at Padjadjaran University, Indonesia, using a split-split plot design with 24 treatment combinations and three replications. Data were analyzed using ANOVA and DMRT at the 5% level. The results showed no interaction among three factors but each had a significant individual effect. Greenhouse conditions significantly increase the number of fruits per plant, fruit weight per plant, individual fruit weight and fruit length. Nutrient volume of 75% ETc and 100% ETc produced comparable result for fruit number and fruit weight per plant. The Pilar cultivar outperformed Osaka in fruit weight and diameter. These findings suggest that greenhouse cultivation with 75% ETc and Pilar cultivar enhance yield and supporting sustainable chili production in tropical regions.  
Advancing TOEFL Proficiency among Darussalam International High School Students: Community Service Research Farida, Farida; Z, Edy Murdani; Rahman, Nur Fuadi; Hikmah, Nur; Yudaningrum, Sitra; Clevara, Yayas
SIMAS: Jurnal Pengabdian Masyarakat Vol 3 No 2 (2025): SIMAS: Jurnal Pengabdian Masyarakat, Mei 2025
Publisher : FTIK UIN Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/simas.v3i2.10544

Abstract

This study explores a community-based TOEFL preparation program for secondary students at an international school in Samarinda, East Kalimantan an underrepresented context in current research. Departing from conventional test-focused instruction, the program emphasized student autonomy, project-based learning, and reflective practices within a non-formal educational framework. Using a qualitative approach, the study involved 18 students from Grades 11 and 12 to explore their experiences and engagement in language learning. Rather than merely tracking score improvements, the research focused on how students interacted with collaborative and contextual learning strategies. Results showed that most participants reached Good to Very Good proficiency in Listening (83.33%), Structure and Written Expression (72.23%), and Reading Comprehension (66.67%). The program not only improved academic English skills but also enhanced motivation, confidence, and active participation. This study offers an innovative, student-centered model for TOEFL preparation, valuable for educators and practitioners working in similar educational and community settings.
SEVERE DIABETIC NEUROPATHY RESULTS IN POOR SLEEP QUALITY IN TYPE-2 DIABETES MELLITUS PATIENTS Atika, Siti; Mutiawati, Endang; Farida, Farida; Suhanda, Rachmad
Media Penelitian dan Pengembangan Kesehatan Vol. 35 No. 3 (2025): MEDIA PENELITIAN DAN PENGEMBANGAN KESEHATAN
Publisher : Poltekkes Kemenkes Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34011/jmp2k.v35i3.3102

Abstract

Diabetes mellitus merupakan kelainan metabolisme kronis yang dapat menyebabkan komplikasi seperti neuropati diabetik. Neuropati diabetik dapat berimbas pada penurunan kualitas hidup secara substansial akibat gangguan tidur yang disebabkannya. Penelitian dilakukan untuk mengetahui hubungan keparahan neuropati diabetik dengan kualitas tidur pasien diabetes mellitus tipe 2. Penelitian analitik obervasional dengan desain cross-sectional. Subjek penelitian diambil berdasarkan teknik consecutive sampling pada pasien neuropati diabetik yang dirawat jalan di RSUD dr. Zainoel Abidin Banda Aceh pada September–November 2024. 69 responden terpilih sebagai sampel penelitian. Penilaian derajat keparahan neuropati diabetik dilakukan menggunakan Total Neuropathy Score (TNS) dan Neuropathy Symptom Score (NSS). Kualitas tidur dinilai menggunakan Pittsburgh Sleep Quality Index (PSQI). Hasil menunjukkan adanya korelasi antara keparahan neuropati diabetik berdasarkan TNS (r=0,492; p-value=0,000) dan NSS (r=0,721; p-value=0,000) dengan kualitas tidur pasien. Skor TNS menunjukkan hubungan yang kuat, dan skor NSS menunjukkan hubungan yang sangat kuat, dengan arah positif terhadap kualitas tidur pasien dengan neuropati diabetik. Hal ini menunjukkan bahwa peningkatan keparahan neuropati menyebabkan peningkatan skor kualitas tidur, yang bermakna sebagai penurunan kualitas tidur pasien dengan neuropati diabetik.
KEDUDUKAN MEDIASI BAGI PARA PIHAK DALAM PENYELESAIAN SENGKETA PERTANAHAN UNTUK MENJAMIN KEPASTIAN HUKUM DITINJAU DARI PERATURAN MAHKAMAH AGUNG NOMOR 1 TAHUN 2008 TENTANG PROSEDUR MEDIASI DI PENGADILAN Farida, Farida
PROGRESIF: Jurnal Hukum Vol 10 No 1 (2016): PROGRESIF: Jurnal Hukum
Publisher : Fakultas Hukum Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/progresif.v10i1.184

Abstract

Along with the dynamics in the social and political nearly all aspects of the land can be land disputes. This study will describe how The Stance Of Resolution In Mediation Between Conflicting Parties In The Settlement Of Land Dispute To Guarantee Legal Certainty In Term Of Supreme Court Regulation No. 1 Of 2008 On Mediation Procedure In Court and How The Process of Resolving Land Disputes through Mediation Stage. This study uses normative research to the study of literature. In an effort to further strengthen the use of mediation in the Indonesian legal system and minimize the emergence of legal issues that may arise from the use of mediation then supreme court regulation No. 1 Of 2008 in the articles set about mediation and the solved mediation in court and mediation out court
The Effect of Poster Media on Student Learning Outcomes in IPAS Subjects in Grade IV of SD Negeri 25 Sungai Pinyuh Farida, Farida; Risdianna Andika Fatmawati; Riyanti Nurdiana
Jurnal Pendidikan Indonesia Vol. 3 No. 3 (2025): September : Jurnal Pendidikan Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joupi.v3i3.538

Abstract

This study aims to determine the effect of poster media on the learning outcomes of fifth grade students of SDN 25 Sungai Pinyuh. The research method used is the experimental method while the research design used, namely pree experimental design. The sample included in this research, namely grade V students of SDN 25 Sungai Pinyuh, totaling 18 students consisting of 8 male students and 10 female students. the technique used to determine the experimental class uses the learning outcomes test data collection technique. In data collection using tests, and documentation. Hypothesis testing uses the t test formula (independent samples test) which is preceded by an analysis prerequisite test, namely the normality test. The results showed that there was a significant difference in student learning outcomes before and after using poster media. This is indicated by the results of the t test with a significant level of 5% or 0.05. The average pretest score was 46.1 and the average posttest score was 78.0, which was better than the pretest at the specified KKM of 75.
Pengaruh Mordan Tawas, Kapur Tohor dan Tunjung Terhadap Hasil Ecoprint Daun Bidara Laut (Ziziphus mauritiana L) pada Bahan Rayon Twill dengan Teknik Hammering Farida, Farida; Novrita, Sri Zulfia; Ernawati, Ernawati; Pradana, Samuel Martin
Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni Vol 27, No 2 (2025): Ekspresi Seni: Jurnal Ilmu Pengetahuan dan Karya Seni
Publisher : LPPM Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/ekspresi.v27i2.6063

Abstract

This research is motivated by the development of ecoprint using natural materials so as to reduce the use of harmful synthetic substances. The purpose of this study is to describe the color name, clarity of the motif shape and color resistance to washing with soap produced from ecoprint of bidara laut leaves on rayon twill material with hammering technique using alum, calcium oxide and tunjung mordants. This research is an experimental research with the object of research rayon twill fabric given a motif of bidara laut leaves. The type of data in this study is primary data sourced from questionnaires. The data analysis technique uses the Friedman K-Related Sample test with SPSS version 30.0. The results of ecoprint without mordant, with alum, calcium oxide and tunjung mordant produce various colors. The results of the clarity of the motif shape without mordant is clear, alum mordant is clear, calcium oxide mordant is clear and tunjung mordant is quite clear. The results of color resistance to washing with soap without mordant changed, the alum changed slightly, the calcium oxide changed and the tunjung changed, the results of the Friedman K-Related Sample test from the clarity of the leaf motif shape were 0.001 <0.05. Meanwhile, the color fastness to washing with soap is 0.000 < 0.05. From these data, it can be concluded that there is a significant effect due to the use of alum, calcium oxide, and tunjung mordants on the clarity of the motif shape and color fastness to washing with soap produced from the ecoprint
Pengaruh Intellectual Capital, Leverage, Firm Size, dan Exchange Rate Terhadap Financial Performance pada PT XYZ Periode 2020 – 2024 Choirunisa, Fadia; Farida, Farida
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5296

Abstract

ABSTRAKMenyelidiki dampak nilai tukar, ukuran perusahaan, leverage, dan modal intelektual terhadap kinerja keuangan adalah tujuan dari studi ini. Studi ini juga akan melihat bagaimana isu-isu ini mempengaruhi kinerja keuangan PT XYZ tahun 2020 hingga 2024. Salah satu cara untuk mengukur kinerja keuangan adalah dengan statistik Return on Assets (ROA). Analisis regresi data panel dan pendekatan kuantitatif digunakan dalam penelitian ini. Laporam keuangan tahunan dan informasi dari situs web Bank Indonesia menyediakan data untuk panel ini. Enam anak perusahaan PT XYZ yang memenuhi syarat penelitian dipilih menggunakan purposive sampling. Pengolahan data dilakukan dengan perangkat lunak Eviews 12. Menurut temuan studi ini, kinerja keuangan dipengaruhi secara positif dan signifikan oleh ukuran bisnis dan variabel modal intelektual. Di sisi lain, ketika dipertimbangkan secara parsial, leverage dan nilai tukartidak memiliki pengaruh yang jelas. Dengan R2 yang disesuaikan sebesar 88,32%, ini menunjukkan bahwa modal intelectual, leverage, ukuran perusahaan, dan nilai tukar semuanya berpengaruh signifikan terhadap kinerja keuangan.ABSTRACTInvestigating the impact of exchange rates, company size, leverage, and intellectual capital on financial performance is the goal of this study. This study will also look at how these issues affect the financial performance of PT XYZ from 2020 to 2024. One way to measure financial performance is through the Return on Assets (ROA) statistic. The study uses panel data regression analysis and a quantitative approach. Annual financial reports and information from the Bank Indonesia website provide the data for this panel. Six subsidiaries of PT XYZ that meet the research criteria were selected using purposive sampling. Data processing was conducted using Eviews 12 software. According to the findings of this study, financial performance is positively and significantly influenced by business size and intellectual capital variables. On the other hand, when considered partially, leverage and exchange rates do not have a clear impact. With an adjusted R2 of 88.32%, this shows that intellectual capital, leverage, company size, and exchange rates all have a significant impact on financial performance.
Pengaruh Dividend Payout Ratio, Financial Distress, dan Nilai Tukar Rupiah Terhadap Nilai Perusahaan Sektor Konsumen Primer di BEI Tahun 2020-2024 Puspita Sari, Mitha; Ambarini, Lestari; Syafriana Effendi , Maya; Farida, Farida
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5320

Abstract

ABSTRAKPenelitian ini secara tujuan untuk mempelajari bagaimana nilai perusahaan sektor konsumen primer yang sudah dilaksanakan pencatatan serta pendaftaran di Bursa Efek Indonesia (BEI) di rentang tahun 2020 hingga 2024 dipengaruhi oleh Dividen Payout Ratio, Financial Distress, dan Nilai Tukar Rupiah. Jumlah dari sampel penelitian ini yakni sejumlah 12 perusahaan, berdasarkan metode purposive sampling. Penelitian ini mempergunakan analisis regresi data panel Random Effect Model. Analisis ini dilaksanakan dengan mempergunakan Eviews versi 12. Hasil dari pelaksanaan penelitian mengungkap bahwa Dividend Payout Ratio dan Financial Distress tidak memengaruhi nilai perusahaan secara parsial, serta Nilai Tukar Rupiah memengaruhi nilai perusahaan secara keseluruhan. Hasil dari penelitian menunjukkan bahwa variabel independen memberikan kontribusi dengan persentase yang besarannya 9,65% terhadap variabel berkategori dependen, serta variabel berkategori lain yang tidak dibahas di penelitian ini memberi kontribusi dengan persentase yang besarannya 90,35%.ABSTRACTThis study aims to examine how the value of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 is affected by the Dividend Payout Ratio, Financial Distress, and the Rupiah Exchange Rate. The sample size for this study was 12 companies, using a purposive sampling method. This study used a panel data regression analysis using the Random Effect Model. This analysis was conducted using Eviews version 12. The results of the study revealed that the Dividend Payout Ratio and Financial Distress did not partially affect the company's value, and the Rupiah Exchange Rate affected the company's overall value. The results showed that the independent variable contributed 9.65% to the dependent variable, while other variables not discussed in this study contributed 90.35%
Co-Authors A. Suparlan Isya Syamsu Abbas Abbas Abd. Rasyid Syamsuri Abdul Gafur Adamarta, Farel Adjie Pratama, Muhammad Adrianton Adrianton Aesthetica Islamy Afina Rachma Sulistyaning Afriza Media agung setiawan Agung, Yolinda Agus Haerudin, Agus Agus Pahrudin Agus Suryanto Agustiana, Elma Agustina, Olympia Agwa, Terwase Richard Ahyar, Miftahul Ainul Yakin, Muhammad Akmal, Ahmad RI Alamsyah, Dedi Alfian, Syawa Putri Alfiandra Alfiandra, Alfiandra Aliamsah Saragih, Aliamsah Aliyah, Rina Alpianita, Pinni Amalia, Sherly Amaliah, Nur Amalo, Vicoas Trisula Bhakti Ambarani, Lestari Ambarini, Lestari Amin Yusuf Aminuyati AMITA AUDILLA Andi Muhammad Arif Bijaksana ANDRY, ANDRY Anggraeni, Antika ANGGRAENI, RENI Anggraini, Farina Ayu Anggraini, Raden Isma Annida Annida Annisa Retno Utami Anwar, Muhammad Khairil Aprilia Yanti, Chintya Apriliana, Virda Aqsal, Moh. Ardyansah Ardyansah Arena, Tina Ari Irawan Ari Supriyatno Arif Budi Setiawan Arifiana, Atiah Arini Alhaq Arini Purnamasari Ariyanti, Silvy Arman Sayuti Asliah, Asliah Asmaul Husna Atiek Soemiati Atika, Siti Audi Maldini Azhari, Lukman B, Nurul Humaera Badrudin Baehaqi Bagoes Widjanarko Baharudin Baharudin Baharudin Bambang Jati Kusuma, Bambang Jati Bambang Sri Anggoro Bandawati, Euis Barokah, Siti Fadhilatul Benius, Benius Berlian, Brigita Berna Elya Bhisma Murti Brumadyadisty, Garry Budi, Agus Budilaksono, Sularso Bustanussalam Bustanussalam, Bustanussalam CAHAYA HASANAH, CAHAYA Cahyanti, Agna Deka Chardina Dianovita Chelssy Nante Choirunisa, Fadia Christiawan, Robets Chusnu Syarifa Diah Kusuma Clevara, Yayas Daniel Happy Putra Dany Suryawan Darlan, Saiffullah Darmawan Saptadi, Darmawan Darmin Dina Darusman Darusman Datubara, Kesia Deddy Wahyudi Dedy Wahyudi Desmawati Desmawati Deta Indar R Dewi Gita Kartika Dharmawan Dharmawan, Dharmawan Dian Triadiawarman, Dian Didi Suhendi, Didi Diesyana Ajeng Pramesti Dika Kurniawan , Trio Dini Hadiarti Dona Dinda Pratiwi Dwi Purwoko Dwi Rahayu, Roro Dwi W. Lestari Dwiantoro, Luky Dwiputri, Winda Dyah Fathimah, Ayu Dyh Prinajati, Purnomosutji Eddy Syahrial Edy Murdani Z Effendi, Maya Syafriana Eka Indah Raharjo Eko Dewantoro, Eko Elfrisca, Deva Elisa Elisa Eliwarti, Eliwarti Emalia Emalia ENDANG MUTIAWATI, ENDANG Endang Pristiwati Enggar Patriono, Enggar Ernawati Ernawati Erni Suminar Erwansyah, Rio Ady Euis Puspita Dewi, Euis Puspita Eustasia Sri Murwati, Eustasia Sri Eva Febrian Eva Novianti Evi Syafrida Nasution Fadhilah, Sari Nur Fadli K Baligombo Fahmi, Moh. Ali Faiz Muqorrir Kaaffah Faizah, Andi Nurul Fajar Nursanti, Sri Prapti Fatimah, Risa Nalwi Fatmawati, Risdiana Andika Fauziah, Alvyyatun Febrianty, Febrianty Firdaus, Venus Firdaus, Venus F Fiska Komala Sari, Fiska Komala Fitria, Yuyun Fitriani, Ruri Kharisma Fitriani, Yunissa Fraulein Intan Suri Fredi Ganda Putra Gandha Sunaryo Putra Garry Brumadyadisty Geovani, Cagiva Ginta Siahaan Ginting, Riska S Gorda , A. Gumilar, Ade Hadi Sumarto Haerani Haerani Hanang Wibisono, Banteng Handayani, Sri Handoyo, Thomas Hanifah, Zahra Hanum, Putri Kinkin Azizah Harliantara Harliantara Hartatiana Hartatiana Hartono Hartono Hartopo Eko Putro Hasanuddin Remmang, Hasanuddin Hastiadi Hasan Hastuti , Sri Hawa, Nur Hendrawan, Heri Heni Lutfiyati, Heni Heny Herawati Herry A. Prabowo Herry Agung Prabowo Hesti Permata Sari Hidayat, Shulhan Arief Husnur, Ahmad Ida Suriana, Ida Ida Vera Sophya Iip Sugiharta Ilmi, Ahmad Zainal Imaduddin, Muhammad Fakhri Imran Imran Imriani Idrus Indah Tri Purwanti Indrajaya, Kusnida Indriasari, Felda Intan Munawaroh Iryani, Juniarti Isamu, Kobajashi Togo Iskandar Iskandar Ismail, Yudhia Jafar, Hasimi Jaiman, Tries Handriman Jamain, Tries Handriman Jannah, Tria Arvillatu Jeki, Jeki Jirana, Jirana Joemsittiprasert, Watcharin Joetarto, Bagoes Joseph Aldo Irawan Juanda, Agus Justine Tanuwijaya Kadir Kadir Kamilla, Anggun Cahya Karjono, Albertus Kartini Kartini Kasman Kasman Kencana, Woro Harkandi Kenny Candra Pradana Kgs Ahmadi Khadik, Muhammad Vikrul Khulwani, Nur hayati Kiagus A. Roni KURNIA KURNIA, KURNIA Kusumiyati Kuswanto Kuswanto Kuswanto, Riyan Terna Lasman, Lasman Legiso, Legiso Leondro, Henny Lestari, Lulu Indah Lestari, Nopika Ayu Lilik Andriyani Lina Marliana Hidayat Linda Suwarni Lindasari, Lisa Mei Lita Sri Andayani Luciana Djaya, Luciana Lutfi, Alfinatul Lutfianto, Mohammad M. Nazaruddin M.Indra Saputra, M.Indra Machfiroh, Dwi Lailatul Madyan, Madyan Maella, Nur’annafi Farni Syam Maftahatul Hakimah, Maftahatul Maharani, Betari Mahardika, Riangga Diko Makbulloh, Deden Makmum Raharjo Mandra, Moh. Ahsan S. Manggar Purwacaraka Manurung, Aprianti Maratul Hamidah Marlia, Ika Masfuad Muttaqin NH Masiswo Masiswo, Masiswo masruroh, eny - Meirizal Usra, Meirizal Meldayani, Susi Melinda Malau Merli, Merli Mesra Damayanti Michael Jaya, Michael Mincu Manalu Misnawati, Andi Miswan Miswan Mochamad Arief Soleh Muchamad Kurniawan, Muchamad Muhamad Syazali Muhammad B. Ramadhan Muhammad Hambal Muhammad Hanafiah Muhammad Naim Muhammad Yusuf Muhammad, Yuzril Fadhil Muhammadi, Muhammadi Muharomah, Ayu Muhima, Rani Rotul Mulyati, Eka Sri Musli musli Musliadi K H MUSRIAH MUSRIAH Mustakim Mustakim Mutmainna, Mutmainna Muttaqien Bakri Nabila Dayu Mega Anjani Nafiisah, Maulidiyatun Nahar Cahyandaru Nanang Supriadi Nando, M. Eggy Zulmi Zulmi Nani Rohaeni, Nani Nashihatud Diniyah Jahro Nawang Retno Dwiningrum Nawang Retno, Nawang Ni Luh Made Vinaya Medhiatika Nofandi, Rinaldo Noladhi Wicaksana Nonok Supartini Noor Cahyadi, Ryan Arif Nosa, Desta Evira Noviyanti, Fifit Novriani, Shinta Novrita, Sri Zulfia Nugroho, Sembodo Nunun Barunawati, Nunun Nur Afriyanti Nur Fuadi Rahman Nur Hidayah Nur Hikmah Nur Illiyin Akib, Nur Illiyin nur laela Nur Laila Zuliani, Nur Laila Nur Rahma Amir Nur Vita Opu, Nur Vita Nur Wahyuni Nur, Muhammad Awal Nurdidayat, Nurhidayat Nurfadhillah, Septy Nurhidayah Nurhidayah Nurhidayah, Firda Oktafia Nurhidayati Nurhidayati Nurina Nurina Nurkholis, Fathur Nurmedika, Nurmedika Nurrohman Nurrohman NURUL AZIZAH Nurul Kusuma Dewi, Nurul Kusuma Nurul Suhesti, Nurul Suhesti Nurwahid Syam, Nurwahid Nuryono Nuryono Nur’annafi Farni Syam Maella Oktavia, Yovi Oktavianus Oktavianus Olympia Agustina Pamulaan, Alif Bahtiar Paojan, Ahmad Partomuan Simanjuntak Patriandari, Patriandari Perawati Perawati, Perawati Peris Hamdanur Permatasari, Anisah Shintya Ayu Pradana, Samuel Martin Pramestari, Diah Praseptia Gardiarini Prasetio, Ossi Dwi Prasetiyo, Angga Prasetyo, Iwan Joko Prasetyo, Margo Saptowinarko Pratama, Muhammad Dandy Alif Prihatiningsih, Witanti Purba, Febrin Yohana Purnamasari, Desti Purwantini, Anissa Hakim Puspita Sari, Mitha Putra, Javier Maospati Ismail Putri, Gita Maharani Bintang Putri, Meri Safarwati Qomariyah, Lu’Lu’ Nurul Rachimi, Rachimi Rachmad Suhanda Rachmah Indawati Rachman Arief, Rachman Rahayu, Endang Rahayu, Enita Rahayu, Maryati Rahmat Budiarto Rahmawati Husain Rahmawati, Miranda Wulandari Rahmi Rahmi Rani Darmayanti Rasda, Dewi Ratnasari, Kania Raysharie, Puput Iswandyah Razali Daud Redi Panuju, Redi Rendy Agung Prakoso Retno Wulandari RIA ANGGRAINI Ria Setyawati Riawan, Asep Wahyu Rina Anindita Risdianna Andika Fatmawati Rita Yuliani Riyanti Nurdiana Rizki Wahyu Yunian Putra Rochmana, Yussyafrida Choiriizzati Rodiaminollah, Moh. Rohani Rohani Rosdiana Rosdiana Rosida Rakhmawati Rosmawar, Cut Rotama, Andra Rozikin, Ahmad RR. Ella Evrita Hestiandari Rudi Kartika, Rudi Rumidah, Rumidah Rusdarti - Ruspitasari , Widi Dewi Rustika, Ranti SAFITRI, SANI sakia, sakia Sakti, Essy Malays Sari Salongi, Asmin Salsabila, Salsabila Salsabila, Syifa Sama’un, Sama’un Sambas, Moch Sandika, Tiara Sangkasari Paranita, Ekayana Sardianto Markos Siahaan, Sardianto Markos SARI, MINDA AYU RAHMA Sa’adah, Salimatus SBK, Aulia Novemy Dhita Sehatta Saragih Selviana Selviana Septiani, Emilia Seseli, Eka Merdekawati Imelda Setianah, Puput Setiawan, Dede Setyawati, Ria Setyo Budi Santoso Shafenti, Shafenti Shidqi, Arrafi Shinta Anisah Mahdiyani Shintiya Dewi Subektiningsih Sholeha, Vera Siamy, Lailatul Sihombing, Loika Silva, Solange Francielle Silvi Ariyanti Sipnaturi, Eprilisa Resinti Siregar, Ilham Mustafa Siska Andriani SIska Rasiska, SIska Siti Juariah Siti Nurhaliza Siti Patimah Siti Ramadhani Siti Sujatini, Siti situmeang, muhamad sukri Sofiandy, Rudi Agus Soraya, Elly Sovitriana, Rilla SRI ASTUTIK Sri Lestari Sri Purwanti Nasution, Sri Purwanti Sri Sumarni Sri, Astutik Subandi Subandi Subekti Suciati Suciati Sudiamin.S, Fiti H. Sufa, Siska Armawati Suharyoto, Suharyoto Suherman, Suherman Sukma, Mellyana Noorlhayatie Sulaiman, Husni Sumarno . Sundari, Nining Suparjo Suriyana Suriyana Surtini, Surtini Suryani, Ni Susanti, Elsa Susanti, Helen Susilo, Yoga Syafri Ahmad, Syafri syahrul karim Syahrul Karim, Syahrul Syaiful Anwar Syammaella, Nur'annafi Farni Syarif Maulidin Syarifaturrahmatullah, Syarifaturrahmatullah Syariful Mubarok Syazali, M. Tanamas, Jimmy Tanjung Prasetyo Tasca, Riccardo Tesalonika, Donella Cleodora Thantawi, Ahmad Muhammad Theresia Pradiani Tisnawati, Nina Titiek Pujilestari Titiek Pujilestari, Titiek Toatubun, Helmi Tri Anjar, Tri Tri Susanto Triani, Nur Trikariastoto, ST Trisnawati, Nana Tuatul Mahfud Tukadi Tukadi, Tukadi Ulfatuzzahra, Ayu Umar Umar Usman, Arifa Utamaningrat, I Made Arya Uti Nopriani Uuh Sukaesih Veni Soraya Dewi Viki S Raliwa Vitri Widyaningsih Vivin Atika Vivin Atika, Vivin Waeno, Mahamadaree Wahyu Widodo Wahyudi, Diky Wahyudi, Sulkhanu Risqo Wardani, Zahro Wartono Wartono Wawan Gunawan Wawan Sutari Wibowo, Agung Adi widiarto, Didik Sugeng Widya Anggraeni, Widya Widya Ayu Kurnia Putri Wijaya, Mashadhi Wijayatri, Ratna Wildani Pingkan S. Hamzens Winaruddin Winaruddin Winnarko, Henry Wira, Wira Wisnu Untoro Wisnu Untoro Wiwid Yuliastuti Wulandari, Endang Yitno , Yitno Yitno, Yitno Yoraida Khoirunnisa Yudaningrum, Sitra Yudha Fahrimal Yunani Hasan Yunani Hasan yuni tri dea vega Yuningsih, Yolla Yulia Astuti Yusuf, Syafruddin Zada, Mohd Ziaolhaq Qazi Zahra, Yustika Fatimatuz Zaki, Ibnu Zaki, Nur Amalina Mohamad Zaman, Adib Mustofa Zuhrofi, Ahmad Zulaikha Zulaikha Zulaikha Zulka, Firdaus Zulkarnain Zulkarnain Zuryanty, Zuryanty ‘Ubudiyah, Farikhatul