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PENGARUH LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Riska Ananda; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research to determine the effect of likuidity, ownership institusional, and firm size againts the earnings quality in manufacture companies listed on the Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing. by using purposive sampling method, there are 240 samples of manufacture companies data that become the object to be researched.The data type used is secondary data obtained from the financial statements and annual report, contained in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that (1) likuidity has negative and significant influence toward earnings quality, (2) ownership institusional has positif and significant influence toward earnings quality, and (3) firm size has positif and significant influence toward earnings quality. Conclusion from this research that likuidity, ownership institusional, and firm size affect to earnings quality. Keywords—earnings quality, likuidity, ownership institusional, and firm size.
Application of Simple Additive Weighting Method in Student Decision Making in Choosing Study Programs Ricko Gurning; Riska Ananda; Febri Sinabutar; Desi Damanik; Renny Karo Karo
Jurnal Komputer Indonesia (Ju-Komi) Vol. 3 No. 01 (2024): Jurnal Komputer Indonesia (JU-KOMI), Oktober 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/ju-komi.v3i01.594

Abstract

This study discusses the application of the Simple Additive Weighting (SAW) method in helping students of Santo Thomas Catholic University in choosing the right study program. Choosing the right study program is very important, because it can affect students' careers and future lives. Through the SAW method, this study identifies important criteria such as career prospects, personal interests, and academic achievements, each of which is weighted according to its level of importance. Each study program is evaluated and scored based on these criteria, and the results are summed up to obtain a final score. This study found that SAW is effective in providing objective and structured study program recommendations, but determining the right weighting is very important for the accuracy of the results. In addition, evaluating student satisfaction with the chosen study program also contributes to increasing the relevance of the recommendations given. Thus, the SAW method can be a useful tool to improve student satisfaction and learning outcomes in higher education.
Analisis Sistem Penyimpanan Logistik Sediaan Farmasi di UPT Puskesmas Padang Bulan Mutia Friska; Listi Tri Syafira; Riska Ananda; Dhea Salshabila Br. Sitepu; Fhidiana Sari
Jurnal Ilmiah Kedokteran dan Kesehatan Vol. 4 No. 2 (2025): Mei : Jurnal Ilmiah Kedokteran dan Kesehatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/klinik.v4i2.4120

Abstract

The logistics storage system for pharmaceutical preparations is a crucial aspect in health service management, especially in primary care facilities such as Community Health Centers. This study aims to ensure that drug storage including spatial layout, storage methods, stock card recording, and drug quality monitoring are in accordance with the provisions so that the availability and quality of drugs are well maintained to support optimal health services at the Padang Bulan Community Health Center UPT. This study uses a qualitative research method with a case study approach to analyze the logistics storage system for pharmaceutical preparations at the Padang Bulan Community Health Center UPT. Primary data were collected through in-depth interviews with key informants consisting of pharmacists and other related staff directly involved in drug storage management. The results of this study indicate that in general the drug storage system at the Padang Bulan Community Health Center has met most of the established standards. The application of the FIFO and FEFO storage methods has also been carried out to maintain quality and prevent expired drugs. This study resulted in the analysis of the logistics storage system for pharmaceutical preparations at the Padang Bulan Community Health Center UPT referring to the Minister of Health Regulation Number 74 of 2016, concluded that in general the storage system has been running in accordance with the established standards. Storage space and supporting facilities such as shelves, special cabinets, temperature and humidity settings have met the criteria for maintaining drug quality.
Hubungan Ability To Pay dan Willingness To Pay dengan Kepatuhan Membayar Iuran Peserta BPJS Non PBI di Kecamatan Batang Kuis Riska Ananda; Fhidiana Sari; Fitriani Pramita Gurning
Jurnal Ilmiah Kedokteran dan Kesehatan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Kedokteran dan Kesehatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/klinik.v4i3.4476

Abstract

Income factors and the number of dependents in the family have a great influence on the ability to pay, Measurement of the level of ability to pay and willingness to pay (ATP-WTP) is very important to do because it is a factor that affects people in participating in health insurance. Purpose:. This study aims to find out the ability, willingness, public relations of Ability to Pay and Willingness to Pay with compliance with paying contributions of non-PBI BPJS participants in Batang Kuis District. Methods: The type of research used in this study is a quantitative research with a correlation research design that aims to identify the relationship between ability to pay and willingness to pay to the compliance with paying contributions of Non-PBI BPJS participants at the Batang Kuis Health Center. Results: This study found a significant relationship between Ability to Pay (ATP) and Willingness to Pay (WTP) with compliance with paying Non-PBI BPJS contributions, with WTP having a more dominant influence. Participants who have a high willingness to pay tend to be more compliant even though their economic ability is not always high, demonstrating the importance of psychological factors such as awareness and motivation in compliance. Conclusion: In general, this study can be concluded that both factors have a significant influence on the level of compliance of participants. Participants who have a good ability to pay (ATP) tend to be more compliant in fulfilling their BPJS contribution payment obligations, because they are economically able to provide the necessary funds.