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Model Altman’s Z-Score dan Springate Memprediksi Financial Distress (Studi Kasus Perusahaan Sub Migas yang Tercatat di BEI Tahun 2017 - 2020) nusyirwan, Nusyirwan; Kusdiana, Yayu; Tinaria, Lisa; Zubir, Zubir; Masril, Masril
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.78

Abstract

The increase in the average need for oil and gas for both the public and the industrial sector has forced Indonesian oil and gas companies to look for new oil reserves in the midst of declining oil and gas production from year to year. If Indonesian sub-oil and gas companies cannot survive in these conditions, they are likely to experience losses that will affect their financial position and will eventually face financial distress or be threatened with bankruptcy. The purpose of this research is to determine the prediction of bankruptcy in sub-oil and gas companies in Indonesia that are listed on the IDX. 2017 – 2020 using Altman's Z – score and Springate models. Using the purposive sampling method in sampling, 11 oil and gas mining sub-sector companies were listed on the Indonesia Stock Exchange in 2017 – 2020 from a total population of 44 companies obtained from the website www.idx.co.id as secondary data. The score of each model is calculated mathematically with the Microsoft Excel Office 2019 application, and then performs calculations to find the most accurate bankruptcy prediction model. The results show that the Altman Z-Score and Springate models in predicting bankruptcy have a low level of accuracy.
Pendampingan Guru TK/PAUD dan SD dalam Pembinaan Karakter melalui Layanan Bimbingan dan Konseling Jumiarti, Desri; Hardi, Emeliya; Yulitri, Rina; Tas’adi, Rafsel; Irman, Irman; Silvianetri, Silvianetri; Hadiarni, Hadiarni; Masril, Masril; Syafwar, Fadhillah; Dasril, Dasril; Ardimen, Ardimen; Hidayat, Rahmad; Darimis, Darimis; Yeni, Putri; Fikri , Aulia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i4.2337

Abstract

Pendidikan karakter merupakan proses penanaman kebiasaan baik untuk mampu memilah hal yang positif dan negatif, yang akan berdampak pada masa depan anak. Ada beberapa karakter dasar yang perlu dibangun untuk anak-anak antara lain: kerja sama, kejujuran, disiplin, tanggung jawab, percaya diri, dan toleransi terhadap sesama/peduli sesama. Seiring dengan perkembangan zaman, semakin krisisnya nilai karakter anak, sehingga perlunya usaha guru untuk mampu menanamkan nilai karakter anak sejak dini agar menjadi suatu pembiasaan. Sehingga tujuan dari kegiatan pengabdian ini adalah untuk melakukan pendampingan terhadap guru TK/PAUD dan SD dalam pembinaan karakter melalui layanan bimbingan dan konseling. Pada kegiatan pengabdian ini guru diberikan materi tentang urgensi permasalahan karakter dan hal yang harus dilakukan guru untuk mampu membentuk karakter siswa TK/PAUD dan SD, selanjutnya guru-guru diberi pelatihan dalam melaksanakan konseling individual, bimbingan dan konseling kelompok, dan layanan klasikal. Kegiatan ini sangat penting diberikan kepada guru TK/PAUD dan SD sebagai guru awal yang akan membantu membentuk karakter siswa sedini mungkin, sehingga melalui kegiatan ini guru mampu memberikan pelayanan dan pembinaan kepada siswa mulai dari dini.
PENGARUH PELATIHAN, MOTIVASI DAN PENGHARGAAN FINANSIAL TERHADAP MINAT KARIR MENJADI AKUNTAN PUBLIK Jefriyanto, Jefriyanto; Masril, Masril; Veronica, Yansih
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.1963

Abstract

ABSTRACT This study aims to determine empirically the effect of training, motivation and financial rewards on student interest on career as a public accountant. This research is a quantitative research using primary data obtained from questionnaires. The population in this study were accounting students of the STIE Mahaputra Riau in 2021, as much as 174 students. The sampling using Slovin formula and obtained a total sample of 64 students. In this study, the author uses a questionnaire data collection method in the form of a number of questions or written statements that are used to obtain information from the respondent in the sense of a report about his personality, or things he knows. The technique used to analyze the data obtained is descriptive quantitative analysis to find out how the influence of training, motivation and financial rewards on career interest in becoming a public accountant, using ordinal model data measurement techniques. The results showed that partially training and motivation had a positive and significant effect on student interest in a career as a public accountant. Financial awards have no significant effect on students' interest in a career as a public accountant. Simultaneously, Training. Motivation, and financial rewards have a significant effect on student interest in a career as a public accountant. Keywords: Training, Motivation, Financial Award, Public Accountant ABSTRAK Penelitian ini bertujuan mengetahui secara empiris pengaruh pelatihan, motivasi dan penghargaan finansial terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah mahasiswa program studi akuntansi STIE Mahaputra Riau pada tahun 2021 yang berjumlah 174 orang. Pengambilan sampel menggunakan rumus Slovin dan diperoleh jumlah sampel sebanyak 64 orang. Dalam penelitian ini penulis menggunakan metode pengumpulan data angket berupa sejumlah pertanyaan atau pernyataan tertulis yang digunakan untuk memperoleh informasi dari responden dalam arti laporan tentang pribadinya, atau hal-hal yang ia ketahui. Teknik yang digunakan untuk menganalisia data yang diperoleh adalah analisis deskriptif kuantitatif untuk mengetahui bagaimana pengaruh pelatihan, motivasi dan penghargaan finansial terhadap minat karir menjadi akuntan publik, dengan menggunakan teknik pengukuran data model ordinal. Hasil penelitian menunjukkan bahwa secara parsial pelatihan dan motivasi berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Penghargaan finansial tidak berpengaruh secara signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Secara simultan, Pelatihan. Motivasi, dan penghargaan finansial berpengaruh signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Kata Kunci: Pelatihan, Motivasi, Penghargaan finansial, Akuntan Publik
Usage Impact Smartphone Against Students and BK Teacher's Efforts in Overcoming It Salsabila, Fitri; Masril, Masril; Asmita, Wenda; Zubaidah, Zubaidah; Denis, Sourbron
International Journal of Research in Counseling Vol. 2 No. 1 (2023)
Publisher : Yayasan Minang Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/ijrc.v2i1.44

Abstract

From research conducted in the field, it was found that Smartphones can boost up which provides new insights about subject matter so that it supports the value of assignments and encourages me to achieve academic achievement. Smartphones in social life can strengthen friendly relations with friends who are far away, can get information from friends about the latest things, get lesson information from friends at other schools. The negative effects of smartphones on learning can interfere with managing study time, inconsistent doing assignments and easily diverting from doing assignments. There are adult advertisements that interfere with finding assignment references or when doing assignments so that they have an impact on students' understanding of pornographic matters. The counseling teacher's efforts to use smartphones for academic achievement from the results of the research conducted provide an illustration that the counseling teacher's business is to provide tutoring services, career guidance, counseling services by trying to use smartphones as a supporting medium in carrying out counseling so that the expected results can encourage achievement. student academic. The counseling teacher's effort to counteract the negative influence of Smartphones on learning is to apply a prevention function before learning is disrupted. Students' understanding of the use of Smartphones helps in broadening knowledge that is not found in schools so that they can find out what learning they want to find out.
Pendampingan Penyusunan Laporan Keuangan Pada Mini Market SRC Luthfi di Kelurahan Sidomulyo Barat Pekanbaru Riau Masril, Masril; Sitinjak, Marnala; Piliang, Arfah; Yusuf, Muhammad
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.215

Abstract

MSMEs play an important role in economic growth. There are several problems faced  by MSMEs at  this  time  including  difficulties  in  marketing,  limited  innovation,and  technology,  as  well  as  limited knowledge about makingfinancial statements. In order to increase interest in the importance of knowledge about financial statements, Thesecommunity service activities are very necessary at this time.The method of devotion is done  by giving  Lectures, Discussions,and Mentoring.As theresults of this activity, MSME actors already understand how to make financial statements, namely balance sheets and income statements
Peran Guru Bimbingan dan Konseling dalam Mengembangkan Kecerdasan Spiritual Siswa SMP Hapni, Elida; Fitri, Novita; Masril, Masril
JIGC (Journal of Islamic Guidance and Counseling) Vol. 6 No. 2 (2022): JIGC (Journal of Islamic Guidance and Counseling)
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jigc.v6i2.75

Abstract

This study aims to describe how the role of guidance and counseling teachers in developing spiritual intelligence of junior high school students. This research method uses descriptive qualitative research methods with data collection techniques using interviews and observations. The results of the study indicate that the role of Guidance and Counseling Teachers in Developing Spiritual Intelligence of Junior High School Students is to apply religious values, instill the values of honesty, patience education and train students to always be grateful. All of these roles are integrated into the process of guidance and counseling services in junior high schools. To develop students' spiritual intelligence, of course, it takes time in each process, so the support from all parties in SMP is very helpful in the process of developing spiritual intelligence of SMP students.
ANALISIS TINGKAT KEHILANGAN AIR PADA PERUSAHAAN DAERAH (PERUMDA) TIRTA ALAMI KABUPATEN TANAH DATAR Candra, Desril; Masril, Masril; Kurniawan, Deddy
Rang Teknik Journal Vol 7, No 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Fakultas Teknik Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/rtj.v7i2.5472

Abstract

Perumda Tirta Alami, Tanah Datar Regency is trying to improve the drinking water supply system. With efforts to reduce physical water loss. The current percentage of water loss (Non Revenue Water) in the Tirta Alami Regional Company (PERUMDA) drinking water supply system is 40.2%. This is of course below the tolerance standard for PDAM clean water leakage rates nationally according to Minister of Public Works Regulation Number 20/PRT/M/2006, namely a maximum water loss of 20%. Of course, achieving this target is not easy, because in reality analyzing the number of physical leaks in the drinking water supply system is difficult to carry out. The aim of this research is to analyze, develop and determine a strategy for reducing drinking water losses in the PERUMDA Tirta Alami distribution system, Tanah Datar Regency by carrying out analysis on technical aspects using the steptest method. This method is faster and more effective in determining priority areas to look for leak points. The steptest is carried out by installing a portable flow meter on the inlet pipe to record water flow. Then the valves in each section are closed systematically and sequentially. With this method, it will be known for certain which sections are indicated to have the highest water loss. The result of this research is to analyze the reduction in the leak rate from 40.2% to 30.61% by looking for leaks in predetermined zone sections.
Perbedaan perencanaan karir siswa ditinjau dari latar belakang budaya dan jenis kelamin serta implikasinya terhadap layanan konseling karir Dasril, Dasril; Ardimen, Ardimen; Masril, Masril; Amelia, Tri Putri; Tanjung, Romi Fajar
Jurnal Konseling dan Pendidikan Vol. 12 No. 2 (2024): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1113800

Abstract

Merencanakan karir sangat penting untuk kesuksesan suatu karir dimasa depan. Berbagai faktor internal maupun eksternal dapat menjadi faktor dalam merencanakan karir dalam penelitian ini faktor yang dianalisis adalah latar belakang budaya dan jenis kelamin. Penelitian ini bertujuan untuk menganalisis perbedaan perencanaan karir ditinjau dari latar belakang budaya dan jenis kelamin. Populasi Penelitian siswa SMA yang ada di padang sidimpuan sebanyak  3.574 siswa. Pengambilan sampel menggunakan purposive sampling, sehingga diperoleh sampel penelitian sebanyak 337 siswa, terdiri dari suku Batak sebanyak 284 siswa, suku Jawa sebanyak 40 orang siswa dan sisanya 13 orang suku Minang. Data dalam riset ini diambil mengunakan  kuesioner skala sikap model Likert tentang perencanaan karir siswa. Analisis data penelitian menggunakan kategorisasi dan uji anova. Hasil penelitian menunjukkan bahwa tingkat perncanaan karir siswa pada umumnya masih berada pada katagori sedang, baik ditinjau dari aspek jenis kelamin dan  aspek budaya dari siswa. Tidak ada perbedaan signifikan perencanaan karir antara siswa suku Batak, Jawa dan Minang. Implikasi dari hasil penelitian ini, dapat dipergunakan sebagai data dalam merumuskan program dan melakukan tindak lanjut dalam memberikan pelayanan bimbingan dan konseling terkhusus layanan konseling karir.
Smartphone Addiction, Executive Function, and Mother-Child Relationships in Early Childhood Emotion Dysregulation Warmansyah, Jhoni; Ismandela, Afriyane; Fatma Nabila, Dinda; Wulandari, Retno; Putri Wahyu, Widia; Khairunnisa; putri, Anis; Komalasari, Elis; Sari, Meliana; Yuningsih, Restu; Masril, Masril
JURNAL PENDIDIKAN USIA DINI Vol 17 No 2 (2023): Jurnal Pendidikan Usia Dini Volume 17 Number 2 November 2023
Publisher : Program Studi Magister Pendidikan Anak Usia Dini

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPUD.172.05

Abstract

Early childhood emotional dysregulation is critical in recognizing and preventing psychological well-being disorders, laying the groundwork for developing healthy emotional behaviors early on. This study aims to determine the direct influence of smartphone addiction, executive function, and the mother-child relationship on emotional dysregulation in early childhood in West Sumatra. This research method is a quantitative survey. The data collection technique in this research uses a questionnaire design on 309 parents who were selected using a simple random sampling method. This data processing tool uses the SmartPLS software. The results of the study indicate that smartphone addiction has a significant impact on emotional dysregulation in early childhood, executive function has a positive and significant effect on emotional dysregulation in early childhood, and the mother-child relationship has a positive and significant influence on emotional dysregulation in early childhood. 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An Approach to Family Counseling Sabar, Sabarrudin; Masril, Masril; Hael, Edar; Adolt, Searly
Darussalam: Journal of Psychology and Educational Vol. 1 No. 1 (2022)
Publisher : Yayasan Minang Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/djpe.v1i1.11

Abstract

Problems in the family must immediately be solved not to hurt the family. One solution to various problems in the family can be solved with the existing approach to family counseling so that the issues faced can be resolved. The purpose of this study was to determine the best approach for family counseling. This research was conducted in the form of a literature review using a database in the form of Google Scholar. The literature used is in English and Indonesian format within the last ten years and is fully accessible. The literature review research found approaches in family counseling, namely the family counseling approach according to Adler, the rational-emotive process, the passionate transactional method, the psychoanalytic approach, the behavioral approach, and the logotherapy approach.
Co-Authors admin admin, admin Adolt, Searly Agustin, Adek Amami, Luthfia Amelia, Tri Putri Aminuyati Aprikardo, Erix Aprizal Ardimen Ariesta, Nadhya Theressiana Arifin, Zahida Hasnul Asiya Nurhasanah Habirun Asmita, Wenda Candra, Desril Darimis Darimis Dasril Dasril David David Deddy Kurniawan Denis, Sourbron Dewi, Selpa Edi Mulyono Fadriati Fadriati Fatma Nabila, Dinda Fauziah, Rahmadina Fikri , Aulia Fitra Kasma Putra, Fitra Kasma Fitri, Novita Gunawan, Aan Gusmulyani Hadiarni, Hadiarni Hael, Edar Hafnil, Jon HAPNI, ELIDA Hardi, Emeliya Hasna Aulia , Febri Helga Yermadona Hermayesi, Hermayesi Hidayati Hidayati Hidayatullah, Alfajri Indah Wahyuni, Elvina Irma Oktavia Irman Irman Islami, Ramadahniel Ismandela, Afriyane Jefri Kurniawan, Jefri Jefriyanto, Jefriyanto Jhoni Warmansyah Jonnedi, Jonnedi Jumiarti, Desri Khairunnisa Komalasari, Elis Kusdiana, Yayu Lita Sari Muchlis M Kis, M Kis M, Syaddam Husein Meliana Sari, Meliana Menhard, Menhard Mona, Lisa Sis Monica, Sri Rahayu Mudinillah, Adam Muhammad Yusuf Murtiani Murtiani Mutasar, Ali Nika, Nola Noviani Chandra, Indah Novianti, Dian Nur Istiqomah Nusyirwan Nusyirwan Oktaviani , Wulan Piliang, Arfah Puji Rahayu, Puji Rahayu Purwo Subekti Putra, Hanif Putri Wahyu, Widia Putri, Anis Putri, Mailana Rahadian, Ferdi Rahmawati, Rahmawati Randi Putra Reski, Rahmad Restu Yuningsih Retno Wulandari Reza, Amelia Ridwal Trisoni Rizaldo, Jefry Rohmadi Rohmadi Rustianti, Nora R Sabar, Sabarrudin Sabarrudin, Sabarrudin Safrizal Safrizal Salsabila, Fitri Saputri, Endang Saputri, Sandra Sari Sewi, Selpa Silvianetri, Silvianetri siti maftuhah Sitinjak, Marnala Surya Putri, Fidela Lathifah Susanti Yusman, Ana Suswati Hendriani Syafwar, Fadhillah Syarifah Ulya, Syarifah Ulya Tanjung, Romi Fajar Tas’adi, Rafsel Tinaria, Lisa Toha Andiko Veronica, Yansih Wahidah Fitriani Wahyu Ningsih wati, erlinda Yani, Nicha Andri Yeni, Putri Yenni Darvina Yola, Fitria Yora Deslia, Yora Deslia Yulitri, Rina Yusridawati, Yusridawati Zakiya, Zara Zakkiyah, Nada Zubaidah R, Zubaidah Zubir, Zubir Zuendra, Aulia Zulhedi, Zulhedi