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Determination of Debt Use on Capital Structure in Indonesia Tasrim, Tasrim; Anwar, Vebby; Estiani, Estiani; Kurniawan, Angga; Jayanti, Ansri
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 15 No. 3 (2024): December 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v15i3.22671

Abstract

The use of debt is a strategic decision of the company. The company must make such decisions for the sustainability of its operations. The study investigates the factors influencing debt use in a company's capital structure. The locus of research was a technology business registered on the Indonesia Stock Exchange. The sampling was of 17 companies selected through the purposive sampling method. The companies selected as research samples were those that routinely reported financial statements during the research period from 2019 to 2023. Multiple regression analysis was employed to analyze the data. The results showed that liquidity strength negatively correlated with debt use, while the Current Ratio (CR) did not show a significant effect. Tangible assets affect the debt-to-equity ratio (DER), and no significant effect was found on the use of STDTA. Return on Asset (ROA) negatively affects short total debt to total assets (STDTA) and positively affects DER. In contrast, Total Asset Turnover (ATO) and Return on Equity (ROE) positively affected STDTA. ATO had a negative impact on DER. Meanwhile, ROE was not found to have a significant effect on DER. The company uses the pecking order theory approach in its capital structure policy. It pays more attention to internal conditions before adopting a policy of using or increasing debt in the capital structure.
PERAN MAHASISWA DALAM MENINGKATKAN KESADARAN BERIBADAH DI DUSUN V DESA KUNGKAI BARU Agustio, Winaldi; Kurniawan, Angga; Desvaria, Fitri; Fadhilah, Arum; Alya Adilla, Maulani
SEMAR : Jurnal Sosial dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): Semar : Jurnal Sosial dan Pengabdian Masyarakat
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/semar.v2i4.1175

Abstract

This study aims to identify the role of students in enhancing religious awareness within the community of Dusun V, Desa Kungkai Baru, Air Periukan, Seluma. The research was conducted from June 24, 2024, to August 3, 2024, using an observational method. Students actively participated in implementing programs aimed at increasing religious awareness among the local community. The results show a significant improvement in religious awareness following the implementation of these programs. In conclusion, the students' role has proven effective in facilitating positive changes in the worship patterns of the Dusun V, Desa Kungkai Baru community.
Pengaruh Literasi Keuangan, Kemampuan Manajerial Dan Peran Financial Technology (Fintech) Payment Terhadap Kinerja UMKM Chita Sari, Dewi; Suyanto, Suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7434

Abstract

This study aims to determine the Effect of Financial Literacy, Managerial Ability and the Role of Financial Technology (fintech) Payment on the Performance of Culinary MSMEs in Metro City. The type of research used in this study is quantitative. This study uses primary data through questionnaires, and the population used in this study amounted to 1080. The sampling technique in this study was reduced by using purposive sampling according to the characteristics determined by the researcher; the sample taken in this study was 100 respondents. The result of this study indicat that financial Literacy Influences the performance of culinary MSMEs, Managerial Skills affect performance of culinary MSMEs, and the role of financial technology (fintech) payment affect performance of culinary MSMEs Taken Together the variable. The results of this study indicate that financial literacy, managerial ability, and the role of financial technology (fintech) payment affect the performance of culinary MSMEs in Metro City
Decision Support System of Bonus for Honorary Teachers through the TOPSIS Algorithm Kurniawan, Angga; Kusrini, Kusrini
JINAV: Journal of Information and Visualization Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.jinav2888

Abstract

The proliferation of algorithms facilitates various tasks by allowing for specialization in specific fields. Among these, algorithms designed for calculation and decision-making are particularly useful. Decision Support Systems (DSS) have undergone numerous changes and advancements, leading to the development of new algorithms in this area. The TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) algorithm enables the determination of criteria and weights to assist in decision-making by calculating solution distances and weight values. This system allows for the adjustment of points, criteria, and weight values based on specific needs. At SMPN 1 Pajangan, the implementation of this system enhances the accuracy and efficiency of supervisors in managing bonuses for non-permanent teachers, mitigating social jealousy through a predefined, system-based distribution of criteria and weights.
Dinamika Hukum Penangguhan Upah Minimum Kabupaten/Kota Bagi UMKM dalam Perspektif UU Cipta Kerja Savira, Karina Amanda; Kurniawan, Angga
Muhammadiyah Law Review Journal Vol 9, No 1 (2025): Muhammadiyah Law Review
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/mlr.v9i1.4000

Abstract

This study aims to identify and analyze the legal certainty, benefits, and fairness for employers and workers following the provision to abolish the article on postponing minimum wages at the city and/or regency levels in Law Number 11 of 2020 on Job Creation. Another objective of this study is to examine and analyze the effectiveness of the implementation of the abolition of the article on postponing minimum wages at the city and/or regency levels in the business sector under Law Number 11 of 2020 on Job Creation.This research employs a normative-empirical approach with a descriptive-analytical nature. The study involves library research to collect secondary data through document studies on primary and secondary legal materials. Field research was also conducted to obtain primary data through interviews with key informants and respondents, using interview guidelines as the instrument. The research findings from both library and field studies were then qualitatively analyzed and presented descriptively.The provision to abolish the article on postponing minimum wages at the city and/or regency levels in Law Number 11 of 2020 on Job Creation provides legal certainty, benefits, and fairness for employers and workers because the abolition of the article does not violate existing regulations. Using the legal certainty theory approach, the regulation on the abolition of the article on postponing wages in Law Number 11 of 2020 on Job Creation is considered to meet the criteria outlined in legislation. However, the theories of benefits and fairness have yet to be fully realized, as further field research is required to address the second problem. Secondly, the effectiveness of implementing the abolition of the article on postponing minimum wages, except for micro-enterprises, in Law Number 11 of 2020 on Job Creation
PENDAMPINGAN PENGOLAHAN PLEUROTUS OSTREATUS, DIGITALISASI MARKETING DAN PEMBUKUAN KEUANGAN DI KWT SRIKANDI DESA BANJARREJO KOTA METO Darmayanti, Elmira Febri; Kurniawan, Angga; Lelawati, Nina; Anjani, Lita; Irawan, Daffa
SINAR SANG SURYA Vol 8, No 2 (2024): Agustus 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i2.3283

Abstract

Usaha budidaya jamur yang dilaksanakan KWT Srikandi selama ini masih dalam kapasitas kecil dan sarana prasarana untuk kegiatannya pun masih menumpang pada asset milik Ketua KWT. Sedangkan peluang pasar sangat menjanjikan karena jamur tiram banyak manfaatnya, akan tetapi hasil panennya masih tergolong sedikit. Produk yang dihasilkanhanya sebatas jamur tiram mentah yang belum diolah dan hanya dijual ke pasar tradisional sehingga usaha yang selama ini dilakukan dirasa kurang meningkatkan kesejahteraan bagianggota KWT karena keuntungan yang dihasilkan sedikit. Solusi yang kami tawarkan adalah memberikan pendampingan pengolahan jamur tiram, dan bagaimana cara memasarkannya (branding), baik secara langsung maupun tidak langsung (online). Selain itu, kami juga memberikan pendampingan pengelolaan dan pembukuan agar lebih efektif dan efisien. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah melakukan praktik langsung (tutorial) kegiatan olahan jamur tiram, diskusi, dan sharing mengenai digitalisasi marketing karena selama ini pemasaran yang dilakukan hanya bersifat langsung ke pasar tradisional. Selain itu kami melakukan pendampingan pembukuan agar penggunaan dan pengelolaan keuangan lebih efektif dan efisien. Adapun metode pelaksaan dalam pendampingan ini yaitu terdiri dari 4 tahap yang meliputi tahap perencanaan, tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil dari pendampingan ini antara lainibu-ibu KWT Srikandi Desa Banjarrejo semakin yakin bahwa budidaya jamur dan diversifikasi olahan produk jamur tiram dapatdijadikan salah satu alternatif mata pencaharian. Selain itu dengan adanya kegiatan digitalisasi maka memudahkan pelaku usaha untuk memasarkan secara online di platform pilihan sehingga meningkatakan produktivitas dan pendapatan mereka. Target jangka pendek program ini adalah terselenggaranya kegiatan pembudidayaan jamur tiram secara rutin dimulai dari penanaman, pemeliharaan, pemanenan serta pembuatan produk siap konsumsi dari hasil panen. Sedangkan target capaian jangka panjang (kurun waktu 1-3 tahun) dalam programini yaitu dapat terbentuknya sentra budidaya jamur (Kampung Jamur) dan kreasi olahan jamur tiram yang memiliki nilai jual lebih, sehingga dapat meningkatkan kesejahteraan dan pendapatan masyarakat Desa Banjarrejo pada umumnya dan anggota KWT Srikandipada khususnya
Pengaruh Fungsi Audit Internal dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Karyawan PT. Agung Prima Network Nur Rahman, Zulvie; Suyanto, Suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8387

Abstract

This study aims to examine the influence of internal audit function and utilization of information technology on employee performance at PT. Agung Prima Network. This study uses a quantitative approach with a survey method using a questionnaire as a data collection instrument. The research sample was employees of PT. Agung Prima Network who were selected randomly. Data analysis was carried out using regression techniques to test the proposed hypothesis. The results of this study showed an Adjusted R Square value of 0.708. This shows that the relative contribution of the influence of the internal audit function (X1) and the use of information technology (X2) on employee performance at PT. Agung Prima Network is 70.8%. This shows that the internal audit function has a significant positive effect on employee performance. In addition, the use of information technology also has a significant positive effect on employee performance in this company. The practical implication is the importance of strengthening the internal audit function and investing in information technology to support the achievement of company goals through improving employee performance
Application of tofu dregs as an alternative feed for tilapia (Oreochromis niloticus) cultivation in rapid water ponds Prameswari, Aurel Sasqia; Permatasari, Sheny; Kurniawan, Angga; Wiyoto
JURNAL MINA SAINS Vol. 11 No. 1 (2025): Jurnal Mina Sains
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jmss.v11i1.15424

Abstract

The leading cause of the high price of fish feed is the increase in the price of raw feed material. One way to reduce the dependence on relatively expensive raw materials is to utilize alternative raw materials, such as tofu dregs. This research was conducted to evaluate the influence of including tofu dregs in feed on the technical coefficient of tilapia cultivation. This study used a completely randomized design (CRD) with four treatments and three replicates: AP8020 (80% tofu dregs + 20% pellets), AP6040 (60% tofu dregs + 40% pellets), AP4060 (40% tofu dregs + 60% pellets), and K (100% pellets as a control). Duncan's further test was conducted to determine the best treatment between treatments. The results showed that mixing 40% tofu dregs with 60% tilapia pellets (AP4060) could increase the increase in Absolute Length, Absolute Weight Gain, Specific Weight Growth Rate, and feed conversion ratio by 15.80 cm, 291.27 gr, 5.74%, and 0.71, respectively. The conclusion of the study shows that mixing tofu dregs and pellets affects the technical coefficient of tilapia growth compared to the control (100% pellets) in the best treatment AP4060 (40% tofu dregs + 60% pellets).
Population Activation Service Through Digital Civil Identification App Mutaqin, Fatwa; Kurniawan, Angga; Tri Andoyo, Syuban; Khumayah, Siti; Wulandari, Sri
Asian Journal of Social and Humanities Vol. 3 No. 1 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i1.382

Abstract

Digital population identity is a government innovation for the digitization of population documents as stated in the Minister of Home Affairs Regulation No. 72 of 2022 concerning standards and specifications for hardware, software and electronic identity card forms as well as the implementation of digital population identity. This study describes the quality of population activation services through the IKD application. The type of research used is empirical which is descriptive with a qualitative approach, primary data research data sources and secondary data. Data collection techniques through observation, interviews and documents. Data analysis techniques use data reduction, data recitation and conclusion research. The quality of service in this study uses the theories of Parasuraman, Zeithaml, and Berry (2013:23), namely tangibles, reability, responsivess, assurance and empathy. The result of this research is that the quality of IKD services is not optimal, as seen from the tangibles dimension (realized) in the infrastructure and facilities of IKD services and there are still obstacles, namely in the IKD activation procedure due to limited public knowledge.
Analisis Kualitas Air Sungai Berbasis Decision Tree untuk Penentuan Status Pencemaran Helfian, Ongky; Kurniawan, Angga; Arya Rahardiansyah, Rifki; Anugrah S, Bintang; Yudha P, Rizal; Arum Sari, Aprilisa
Prosiding Seminar Nasional Teknologi Informasi dan Bisnis Prosiding Seminar Nasional Teknologi Informasi dan Bisnis (SENATIB) 2025
Publisher : Fakultas Ilmu Komputer Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/4w19c942

Abstract

Sungai memegang peranan penting dalam menunjang kehidupan masyarakat dan ekosistem, namun kualitas air sungai di Jakarta semakin menurun akibat pencemaran dari aktivitas industri dan domestik. Penelitian ini bertujuan untuk mengklasifikasikan status kualitas air dari 15 titik sungai utama di Jakarta serta melakukan segmentasi berdasarkan tingkat pencemaran. Parameter kualitas air yang dianalisis meliputi BOD, COD, pH, dan DO, yang diolah melalui pivot tabel, normalisasi, deteksi outlier, dan penetapan status baku mutu. Metode Decision Tree digunakan karena kemampuannya menghasilkan model yang mudah diinterpretasikan dan mendukung pengambilan keputusan. Hasil penelitian menunjukkan bahwa sekitar 62% sampel sungai berada pada kategori tercemar, terutama akibat tingginya BOD dan rendahnya DO. Dengan adanya segmentasi berdasarkan skor pencemaran, sungai dapat diprioritaskan untuk program penanganan dan rehabilitasi. Penelitian ini diharapkan menjadi dasar bagi perumusan kebijakan pengelolaan kualitas air sungai yang lebih efektif dan berkelanjutan di Jakarta.