Articles
The Effect of Working Capital Management and External Capital on Going Concern for Indonesian Small and Medium Enterprises
Widya Exsa Marita;
Ika Permatasari
AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya
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DOI: 10.26740/jaj.v11n1.p21-35
This study aimed to examine the influence of working capital management and external capital ongoing concern of small and medium enterprises in Indonesia. This study used small and medium listed enterprises in Indonesia as a sample, which were included in the Pefindo-25 index from the year 2009-2016. The results showed that working capital management had a negative effect on SMEs going concern, while the external capital had a positive effect. This study had the implication for small and medium-sized issuers, which was they were expected to be able to accelerate the company's cash conversion cycle to improve working capital management so as to improve the sustainability of their business. In addition, they were expected to consider external capital as an alternative capital to increase competitiveness in the market.
OPTIMALISASI PENGELOLAAN DAYA TARIK WISATA (DTW) PADA MASA PANDEMI OLEH DISPORAPAR KABUPATEN KENDAL
Suwarji Suwarji;
Maulida Putri Rahmawati
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo
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DOI: 10.35817/jpu.v4i3.19760
The purpose of this research is to analyze and describe how optimalization management of tourist attraction during pandemic by Dinas Kepemudaan, Olahraga dan Pariwisata Kendal Regency. This study uses a descriptive qualitative method, which means that researchers get data through observation and interviews and documents about Tourist Attractions by Disporapar. The data analysis used the theory of Miles & Huberman which consists of data reduction, data presentation, and conclusion. The results showed that Disporapar held tourism management training for tourism actors with the aim that tourism actors were able to make Kendal Regency tourist destinations known to tourists and the wider community during the pandemic. The optimization of the management of Tourist Attractions during the pandemic by Disporapar has gone well and effectively. Such as providing a place to wash hands, adjusting seating distances and requiring visitors to wear masks. Disporapar worried if this pandemic will be long over, because it affects the income of business actors.
PENGARUH PERPUTARAN TOTAL ASET DAN PERPUTARAN UTANG USAHA TERHADAP MARGIN LABA KOTOR PADA PERUSAHAAN SUB. SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2019
Cahyat Rohyana;
Nurfatimah Nurfatimah
LAND JOURNAL Vol. 2 No. 2 (2021): Juli 2021
Publisher : Universitas Logistik dan Bisnis Internasional
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DOI: 10.47491/landjournal.v2i2.1370
Fenomena pada perusahaan PT.Panorama Setrawisata Tbk. mengalami, penurunan laba kotor menjadi Rp356,53 miliar dari laba kotor Rp369,49 miliar tahun sebelumnya. “Laporan ini bertujuan untuk mengetahui pengaruh perputaran total aset & perputaran utang usaha terhadap margin laba kotor pada perusahaan sub. sektor hotel, restoran, & pariwisata yang terdaftar di BEI.” “Populasinya yaitu laporan tahunan 2015-2019 dari 35 perusahaan sub. sektor hotel, restoran, & pariwisata yang terdaftar di BEI,dan sampelnya sebanyak 50 laporan tahunan 2015-2019 dari 10 perusahaan yang dipilih sesuai dengan kriteria yang ditentukan.” Metode penelitiannya yaitu jenis penelitian asosiatif, hipotesis statistik uji dua pihak & menggunakan data sekunder. Hasil penelitiannya yaitu secara parsial bahwa adanya pengaruh perputaran total aset terhadap margin laba kotor & tidak adanya pengaruh perputaran utang usaha terhadap margin laba kotor. secara simultan, bahwa adanya pengaruh perputaran total aset dan peputaran utang usaha terhadap margin laba kotor.
PENGARUH FINANCIAL LEVERAGE TERHADAP SYSTEMATIC RISK SAHAM
Dematria Pringgabayu;
Rahyang Rizal
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 2 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung
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DOI: 10.35313/ekspansi.v10i2.1210
This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008 Keywords: Degree of Financial Leverage (DFL), Debt to Total Asset (DTA), Debt to Equity Ratio, systematic risk.
Effectiveness of Cognitive Behavior Therapy in Improving Students’ Understanding of Bullying
Muslim Muslim;
Neviyarni Neviyarni;
Yeni Karneli
Journal of Educational and Learning Studies Vol 2, No 2 (2019): Journal of Educational and Learning Studies
Publisher : RedWhite Press
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DOI: 10.32698/0732
The aim of this study was to examine the effectiveness of counseling through cognitive behavioral therapy in improving students' understanding of bullying. This research is a Quasi-Experiment with the Time Series Design. The research subjects were 10 students, selected through Purposive Sampling techniques. The research instrument used therefore was the scale of understanding bullying with reliability of 0.900, and the data were analyzed using the Wilcoxon Signed Ranks Test through SPSS version 20.0. Based on the findings, counseling through cognitive behavioral therapy is highly effective in increasing students' understanding of bullying. This intervention aims to teach students a variety of skills to overcome their problems, thereby helping them to develop adaptive lifestyles.
The meaning of youth life in traffic violation prevention
Maya Mashita Rachmi;
Firman Firman
Journal of Counseling and Educational Technology Vol 3, No 2 (2020): Journal of Counseling and Educational Technology
Publisher : RedWhite Press
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DOI: 10.32698/01131
The high rate of traffic violations and accidents among adolescents is a real problem, especially when no effective solution has been found to reduce these violations. In fact, from year to year, cases of traffic violations among teenagers are increasing. The purpose of this study is to measure the meaning of adolescent life in traffic violation prevention. This type of research is a descriptive study with a quantitative approach, using a data collection tool in the form of a meaningful life questionnaire with a validity greater than 0.361 and a reliability of 0.964. The subjects of this study were vocational high school students. Subjects were taken using simple random sampling technique. This study uses data analysis techniques with descriptive analysis. The results of this study indicate that the meaning of student life consists of various aspects. Each aspect has a different percentage. The aspect of freedom of will has the lowest percentage of 10%, the aspect of decency of life has a percentage of 12%, the aspect of attitude towards death has a percentage of 23% and the aspect of purpose / meaning of life has the highest percentage of 42%. The results of this study can be used as information for counseling teachers or counselors as a basis for efforts to provide assistance to students to increase the meaning of life in order to prevent negative behavior, one of which is traffic violations that often occur in adolescents.
IJMA’: ANTARA SUMBER, DALIL DAN MANHAJ DALAM SISTEMATIKA KAJIAN USHUL FIQH
Musfira Musfira
Serambi Tarbawi Vol 3, No 1 (2015): Serambi Tarbawi
Publisher : Universitas Serambi Mekkah
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DOI: 10.32672/tarbawi.v3i1.1237
Sebagaimana dianut oleh pakar hukum Islam klasik, bahwa ijma‘ merupakan sumber dalam hukum Islam setelah al-Qur'an dan Sunnah. Sejalan dengan akselerasi perubahan, konsep hukum Islam telah mengalami pergeseran terutama istinbath hukum melalui ijma‘. Atas dasar itulah, tulisan ini ingin menghadirkan “kreasi baru” untuk melihat kembali posisi dan fungsi ijma‘ dalam sistematika kajian ushul fiqh, apakah ijma‘ masih sebagai sumber sekaligus dalil setelah al-Qur'an dan sunnah, atau ijma‘ berpartisipasi otonom sebagai manhaj (metode). Dengan mencermatinya secara intens diperoleh konsep baru tentang fungsi ijma‘ di dalam hukum Islam, bahwa rumusan konsep dan pemikiran ulama tentang ijma‘ menunjukkan pada aplikasi teori adabtabilitas hukum Islam terhadap realitas sosial masyarakat, sehingga ijma‘ tidak lagi sebagai produk hukum yang stagnan sebagaimana warisan dari ulama klasik. Selanjutnya pemahaman tentang ijma‘ yang telah mapan (sumber atau dalil), dapat disesuaikan kembali dengan kehendak ijma‘ (sebagai manhaj), yang merupakan hasil metode berpikir alternatif, sebagai jawaban atas kebutuhan umat saat ini.
Effectiveness of yoga exercise and the provision of vitamin E to decreasing dysmenorrhea
Nike Sari Oktavia;
Alsri Windra Doni;
Ella Sakinah
Jurnal Kesehatan Ibu dan Anak Vol. 13 No. 2 (2019): November
Publisher : Poltekkes Kemenkes Yogyakarta
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DOI: 10.29238/kia.v13i2.606
Dysmenorrhea is an excessive disorder during menstruation which causes women to recover or engage in activities which results in increased ability and affects academic and social activities. In non-pharmacology, yoga exercises can increase the endorphin hormone in the body so that it can reduce pain during menstruation. And vitamin E has a role in inhibiting prostaglandin synthesis, while prostaglandin is associated with the onset of pain when attacked. The purpose of this research was to learn how yoga exercises and the provision of vitamin E to reduce dysmenorrhea in the female. This type of research was pre-experimental with two groups of pretest-posttest design. The population of this research was all of the S-1 female students of the Health Promotion Program at the Poltekkes Kemenkes Padang with a sample of 32 people. Data was collected by filling in the numerical rating scale. Data analysis using dependent T-Test and independent T-Test. The results of the independent T-Test were obtained on average before and after yoga practice (mean=1.438, t=11.223, p= 0.00) and after the provision vitamin E (mean=2.688, t=17.885, p= 0.00). The results of the dependent T-Test were obtained on yoga practice and the provision vitamin E (p= 0.039). The conclusions in this research are yoga exercises and the provision of vitamin E are equally effective in reducing dysmenorrhea. But, the provision of vitamin E has more effective in reducing dysmenorrhea compared to yoga exercises. By this research, sufferers can use Vitamin E as an alternative in reducing dysmenorrhea.