Indah Febriyani
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Faktor-Faktor Leverage Laporan Keuangan Yang Mempengaruhi Financial Distress Febriyani, Indah; Rifkhan, Rifkhan
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 8, No 1 (2024): April 2024
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v8i1.21429

Abstract

This study aims to analyze leverage factors that affect financial distress. This research was conducted by analyzing the financial statements of companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022. The samples used in this study were 24 Basic Materials sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Debt to Assetss Ratio (DAR) (X1) as the first free variable, Debt to Equity Ratio (DER) (X2) as the second independent variable, and Long Term Debt to Equity Ratio (LTDER) (X3) as the third independent variable and Financial Distress (Y) as the dependent variable. The panel data regression method was used as a research methodology in this study. Analysis of research results using the help of EViews 12 Student Version Lite software. The results showed that the best model was the Random Effect Model (REM). The results of this study show that Debt to Assetss Ratio (DAR) and Debt to Equity Ratio (DER) partially affect financial distress. While the Long Term Debt to Equity Ratio (LTDER) partially has no effect on financial distress and simultaneously the Debt to Assetss Ratio (DAR), Debt to Equity Ratio (DER) and Long Term Debt to Equity Ratio (LTDER) affect financial distress.
VARIASI PENGEMBANGAN MODEL LATIHAN PUKULAN (TSUKI) UNTUK KARATEKA PADA USIA 10-13 TAHUN Indah Febriyani; Candra Kurniawan; Rian Jaya Sumantri; Dwi Priyono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.44139

Abstract

This study seeks to create variations of the tsuki punch training model in karate for practitioners aged 10–13 years at the Ryuken Karate Club in Pesawaran Regency and to assess the enhancement of punching proficiency via frequency testing. The employed methodology is Research and Development (R&D) utilizing the Borg and Gall development model, which has ten stages. The research participants consisted of 30 karate practitioners. Expert validation results indicated that the created training model was viable, with evaluations of 91.42% from karate experts, 90% from linguists, and 85.7% from media experts, yielding an average score of 89.04%. The effectiveness test findings from punching frequency assessments indicated an enhancement in karateka punching proficiency. In the preliminary assessment, 4 individuals (13.33%) were classified as good, 19 individuals (63.33%) as sufficient, and 7 individuals (23.33%) as poor. Post-treatment, the good category rose to 10 individuals (33.33%), the sufficient group to 20 individuals (66.67%), and the poor category was eliminated. The implemented tsuki punch training model significantly enhanced the punch frequency of karate practitioners aged 10 to 13. The research culminates in a comprehensive guidebook detailing variations of training models, accompanied by illustrations and explanations to aid trainers in the training process.