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All Journal Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Riset Manajemen dan Akuntansi Equilibrium Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan SEIKO : Journal of Management & Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jambura Accounting Review Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Jurnal Review Pendidikan dan Pengajaran (JRPP) Maker: Jurnal Manajemen PREPOTIF : Jurnal Kesehatan Masyarakat Accounting and Business Journal International Journal of Educational Management and Innovation (IJEMI) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Jurnal Kajian Pembelajaran dan Keilmuan Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah JUrnal Riset Ilmu Pendidikan Jurnal Ilmu Pendidikan (SOKO GURU) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bakti Untuk Negeri Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Innovation Multidisipliner Research Fin Synergy: Jurnal Manajemen Keuangan Jurnal Pengabdian Sosial Ilmu Manajemen Sosial Humaniora (JIMSH) Journal of Leadership, Management and Policy in Education ABDIMAS Iqtishadia
Muliyani Muliyani
Universitas Ahmad Dahlan Yogyakarta
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Company Performance Analysis Based On Financial Ratios Case Study At PT. Siantar Top, Tbk Period 2019-2023 Muliyani, Muliyani; Sari, Indah Permata
Fin Sinergy: Jurnal Manajemen Keuangan Vol 2 No 2 (2024): Fin Synergy: Jurnal Manajemen Keuangan
Publisher : Doktoral Ilmu Manajemen, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/fin.v2i2.711

Abstract

The purpose of this study is to analyze the financial statements of PT. Siantar Top Tbk. in order to measure financial performance during the period 2019 to 2022. Financial performance can be measured by calculating financial ratios. This study uses descriptive quantitative data analysis techniques. Information data is used from the Indonesia Stock Exchange (IDX) website transparently. Financial ratios are the most appropriate method for measuring financial performance using the Liquidity Ratio, Solvency Ratio, Activity Ratio and Profitability Ratio. These four financial ratios can produce numbers, from the results it can be assessed whether the company is experiencing good or bad financial conditions. After conducting research, it was found that the Company's condition based on the profitability ratio was not good. The company has not been able to maintain the company's profit level, even the profit percentage tends to decrease every year. The company's management needs to determine a strategy to strengthen the company's performance or its stock performance so that it continues to improve in the future, sales are increased by paying attention to product quality, expanding the distribution network and creating quality products, and paying attention to production cost efficiency so that it can create good profits.
Akuntansi Dasar di Era Generasi Z pada Siswa/I SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; Winingrum W. A., Sri Putri
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31737

Abstract

In this modern era, innovation and dynamic thinking are needed to develop a particular field. The previous generation of people had high hopes for Gen Z to make positive changes in everyday life. The innovations and thoughts of the Gen Z group are often expressed in the professional world. The problems faced by Millennials and Generation Z are almost the same, namely not being able to manage finances properly. A dynamic lifestyle coupled with a lack of knowledge of good financial management makes it difficult for millennials and Z people to manage their finances according to their priority needs. According to the 2021 OCBC Financial Index & Nielsen IQ study, only around 16% of Indonesia's population has an emergency fund. This means that there are still many young people who have not been able to set aside their income for an emergency fund. Even though this emergency fund is very important if something unexpected happens in the future. Another study from Deloitte in 2022 found that nearly half of Gen Z (46%) and Millennials (47%) in the world finance their needs solely relying on their salary that month. The same study found that more than a quarter of Gen Z (26%) and Millennials (31%) in the world are unsure of being able to retire comfortably because the income of the younger generation is used more to finance current living needs and cannot set aside for future needs. . Therefore, today's young generation, to manage and control their finances, really needs the role of accounting in their daily lives. So that the income earned and expenses incurred can be more controlled and can be used as material for self-evaluation of finances as well as for the benefit of the company where they work.
Keterampilan Tahsinul Qira’ah Bagi Guru-Guru TK Untuk Meningkatkan Pemahaman Membaca Al’quran Muliyani, Muliyani; Kholidah, Leliy; Fitriah, Fitriah; Usman, Usman
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): Edisi Mei 2025
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i2.360

Abstract

Urgensi Pengabdian ini merupakan guru TK merupakan guru pertama peserta didik pada pendidikan formal. Guru-guru yang tidak memiliki keterampilan bacaan Al-Qur’an yang memadai tidak hanya akan mengurangi kualitas pengajaran, tetapi juga dapat menghasilkan pemahaman agama yang kurang mendalam pada Anak didik. Kendala lainnya adalah kurangnya akses terhadap pelatihan dan pendidikan tambahan bagi para guru. Oleh karena itu dibutuhkan pelatihan Tahsinul Qira’ah bagi guru-guru TK Aisyiyah merupakan bagian dari pengabdian masyarakat yang bertujuan untuk meningkatkan kualitas bacaan Al-Qur’an para pendidik sehingga mampu mengajarkan kepada anak-anak dengan lebih baik. Tujuan kegiatan ini adalah: 1) Meningkatkan keterampilan  membaca al-Qur’an dengan baik dan benar, 2) Memperkaya kualitas pengajaran secara keseluruhan dalam mengajarkan al-Qur;an kepada anak didik; 3) Kegiatan dirancang dengan memperhatikan kebutuhan dan konteks lokal Metode yang digunakan dalam pelatihan ini meliputi teori dan praktik dengan pendekatan talaqqi dan musyafahah. Hasil dari kegiatan ini menunjukkan adanya peningkatan yang signifikan dalam aspek makharijul huruf, tajwid, dan kelancaran membaca Al-Qur’an. Selain itu, peserta juga merasakan peningkatan kepercayaan diri dalam mengajarkan Al-Qur’an kepada siswa. Dengan demikian, pelatihan ini berkontribusi dalam meningkatkan mutu pendidikan Islam sejak usia dini
Analisis Dampak Daya Apung Terhadap Benda di Lingkungan Sekitar pada Praktikum Pendidikan Ilmu Pengetahuan Alam Hamna, Hamna; BK, Muh. Khaerul Ummah; Novianti, Desi; Aulia, Dina; Muliyani, Muliyani
Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Vol 6, No 01 (2025): Mei 2025
Publisher : STKIP HARAPAN BIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56842/jp-ipa.v6i01.437

Abstract

This research aims to analyze the impact of buoyancy on objects in the surrounding environment in the context of Natural Sciences (IPA) educational practicum. The research uses a qualitative approach with simple experimental methods to measure the effect of buoyancy on various types of objects based on density and volume. Data was obtained through direct observation during practicum involving the research team. Data analysis using descriptive analysis by summarizing and interpreting observational data related to object behavior. The research results show that buoyancy plays an important role in determining whether an object will sink, float or float in water. The main factors that influence buoyancy include the physical properties of the object, such as the density relative to the fluid, and the volume of the object submerged. These findings contribute to the research team's understanding of Archimedes' principle and its application in everyday life.
ANALISIS Z SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS Lubis, Miftahul Jannah; Muliyani, Muliyani
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 01 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i01.7795

Abstract

AbstrakDimasa pandemic Covid-19, kebangkrutan sebuah perusahaan merupakan fenomena yang kerap terjadi. Hal ini terjadi karena penurunan daya beli dari masyarakat akibat berbagai kebijakan yang diterapkan untuk mencegah penyebaran wabah. Badan Pusat Statistik mencatat bahwa penurunan jumlah kunjungan wisatawan mencapai angka 64,11%. Hal ini mengakibatkan perusahaan pariwisata salah satu industry yang paing terdampak pandemic Covid-19. Akibatnya, sebanyak 12,91 juta sumber daya manusia di industri pariwisata akan terkena dampak jam kerja yang minim serta 939.000 sumber daya manusia di bidang pariwisata akan menganggur untuk waktu yang cukup lama. Penelitian ini dilakukan untuk mengidentifikasi potensi kebangkrutan pada 33 usaha pariwisata, hotel serta restoran yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan rumus Altman Z-Score. Teknik analisis yang digunakan adalah analisis deskriptif, dengan sampel penelitian laporan keuangan pada tahun 2019-2021. Hasil penelitian menunjukkan bahwa dari 33 perusahaan yang menjadi sampel, terdapat 20 perusahaan (60,60%) perusahaan berada dalam kategori aman (safe zone), 8 perusahaan (24,24%) berada pada posisi rawan bangkrut (grey zone) dan 5 perusahaan (15,15%) berada pada posisi kesulitan keuangan (distress). Kata kunci: prediksi kebangkrutan; model altman z score; kesulitan keuangan AbstractDuring the Covid-19 pandemic, bankruptcy of a company is a phenomenon that often occurs. This happened because of the decline in people's purchasing power due to various policies implemented to prevent the spread of the epidemic. The Central Statistics Agency noted that the decline in the number of tourist visits reached 64.11%. This has resulted in tourism companies being one of the industries most affected by the Covid-19 pandemic. As a result, as many as 12.91 million human resources in the tourism industry will be affected by minimal working hours and 939,000 human resources in the tourism sector will be unemployed for quite a long time. This research was conducted to identify the potential for bankruptcy in 33 tourism businesses, hotels and restaurants registered on the IDX using the Altman Z-Score formula. The analysis technique used is descriptive analysis, with research samples of financial reports in 2019-2021. The research results show that of the 33 companies in the sample, there are 20 companies (60.60%) in the safe category (safe zone), 8 companies (24.24%) in a position prone to bankruptcy (grey zone) and 5 companies (15.15%) are in a position of financial difficulty (distress). Keywords: bancrupty; altman z score model; financial distress
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAN RETAIL YANG TERDAFTAR DI BEI PASCA COVID-19 Angin, Desi Putriyanti Perangin; Muliyani, Muliyani
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 01 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i01.7815

Abstract

AbstrakPenelitian ini membahas tentang masalah yang terkait dengan kinerja perusahaan retail setelah pandemi Covid-19, yang berdampak pada kinerja perusahaan. Tujuan dari penelitian ini adalah untuk melihat apakah terdapat perbedaan rasio profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Pengukuran profitabilitas menggunakan rasio ROA, ROE dan NPM. Populasi penelitin adalah laporan keuangan seluruh perusahaan retail yang terdaftar pada BEI pada kurun 2019-2022. Pemilihan sampel menggunakan metode purposive sampling dan mendapatkan 25 perusahaan retail yang terdaftar di BEI (Bursa Efek Indonesia). Pengujian terhadap kinerja profitabilitas memakai Wilcoxon Sign Rank test dengan perangkat SPSS 25. Hasil pengujian menunjukkan bahwa tidak terdapat perbedaan signifikan profitabilitas perusahaan retail sebelum pandemi, saat pandemi, dan setelah berakhirnya pandemi. Hal ini menunjukkan bahwa perusahaan mampu mempertahankan tingkat profitabilitasnya dimasa pandemic dengan memaksimalkan modal dan pemanfaatan teknologi secara efektif. Penelitian kedepan perlu menggali analisis profitabilitas berdasarkan aspek lain, sehingga kajian mengenai profitabilitas diperusahaan retail dapat dilaksanakan secara komprehensif dan akurat. Kata kunci: Profitabilitas; ROA; ROE; NPM AbstractThis research discusses issues related to the performance of retail companies after the Covid-19 pandemic, which has an impact on company performance. The aim of the study was to see whether there were differences in the profitability ratios of retail companies before the pandemic, during the pandemic, and after the pandemic ended. Measuring profitability using the ratio of ROA, ROE and NPM. The research population is the financial reports of all retail companies listed on the IDX in the 2019-2022 period. The sample selection used a purposive sampling method and obtained 25 retail companies listed on the IDX (Indonesian Stock Exchange). Tests on profitability performance used the Wilcoxon Sign Rank test with the SPSS 25 tool, and the test results showed that there was no significant difference in the profitability of retail companies before the pandemic, during the pandemic, and after the pandemic ended. This shows that the company is able to maintain its level of profitability, which sees that during Covid-19 the company tried to function the capital it had in order to gain profit, by utilizing all-sophisticated technology. Future research needs to analyze profitability based on other aspects, so that studies on profitability in retail companies can be carried out in a comprehensive and accurate manner. Keywords: Profitability; ROA; ROE; NPM
PENYULUHAN POLA HIDUP BERSIH DAN SEHAT (PHBS) PADA ANAK PANTI ASUHAN RAHMAH AL ASRI BANJARMASIN Isnani, Nazhipah; Muliyani, Muliyani; Akbar, Nabila Hadiah; Zaini, Muhammad
Jurnal Bakti untuk Negeri Vol 5 No 1 (2025): Jurnal Bakti Untuk Negeri
Publisher : Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36387/v9yak311

Abstract

Clean and healthy living behavior is behavior that is implemented by each person with their own awareness and carried out continuously every day to achieve the level of health needed to live a healthy and active life. Children need to know about PHBS because children are the group most vulnerable to disease, especially school-aged children. The aim of this community service is so that orphanage children are exposed to and receive information about PHBS so they can apply it in their daily lives. The method of this service activity is carried out through lectures and discussions held at the orphanage. The participants who attended were 12 orphanage children along with the orphanage management. The results obtained from this activity were that participants had quite high interest. This can be seen from the enthusiasm of the children in paying attention to the explanation and asking and providing answers to the speaker's questions.
ANALISIS KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DENGAN PENDEKATAN FUNDAMENTAL : STUDI KASUS PADA EMITEN SEKTOR TELEKOMUNIKASI Anggriani, Putri Bunga; Maulidya, Maulidya; Mayada, Mayada; Muliyani, Muliyani
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.440

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk (TLKM) and compare it with other listed telecommunication companies in Indonesia using a fundamental analysis approach. The research highlights key issues related to financial health assessment from the dimensions of profitability, liquidity, solvency, and market valuation. The study employs a quantitative-descriptive method based on secondary data collected from annual financial reports and the Indonesia Stock Exchange. Financial ratios such as ROA, ROE, NPM, CR, DER, PER, and PBV are used as indicators. The results show that TLKM maintains a strong and stable financial structure with consistent profitability and moderate leverage. Despite the decline in market valuation metrics, the company remains fundamentally healthy compared to its peers. In contrast, competitors like MORA, LINK, DATA, and INET display varying financial characteristics, with some exhibiting high profitability but risky capital structures. These findings suggest that TLKM presents a relatively lower risk profile for medium-to-long-term investors and may serve as a benchmark for assessing competitiveness in the Indonesian telecommunications sector. This study provides practical insights for investors, analysts, and policymakers to make more informed decisions in evaluating listed telecommunication firms in emerging markets like Indonesia.
PENDAMPINGAN PENYUSUNAN HARGA POKOK PENJUALAN DAN HARGA JUAL DALAM RANGKA OPTIMALISASI LABA UMKM Muliyani, Muliyani; Tanjung, Ahmad Albar; Ningsih, Uut Dwi; Ramadhan, Arya
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 1 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i1.429

Abstract

pemberdayaan pelaku usaha, khususnya Usaha Mikro, Kecil, dan Menengah (UMKM), dalam meningkatkan literasi keuangan dan kemampuan manajerial dalam pengelolaan biaya produksi. Kegiatan ini bertujuan untuk mendeskripsikan proses pelaksanaan pendampingan penyusunan HPP serta mengevaluasi dampaknya terhadap pemahaman dan praktik akuntansi biaya pada pelaku UMKM. Metode yang digunakan dalam kegiatan ini adalah pendekatan partisipatif melalui observasi langsung, wawancara, dan praktik simulatif perhitungan HPP berbasis data riil usaha pada Agung Bakery. Hasil observasi awal menunjukkan bahwa Agung Bakery belum memiliki pemahaman yang memadai mengenai struktur HPP dan belum melakukan pencatatan biaya secara sistematis. Setelah mengikuti pendampingan, Agung Bakery mengidentifikasi komponen biaya utama (biaya bahan baku, tenaga kerja langsung, dan overhead), serta menghitung HPP menggunakan pendekatan full costing. Kegiatan ini diharapkan mampu meningkatkan kapasitas keuangan UMKM secara signifikan. Implikasi dari hasil ini menunjukkan pentingnya keberlanjutan program pendampingan teknis dalam membangun daya saing dan keberlangsungan usaha kecil di era ekonomi digital.
Analisis Kinerja Keuangan Perusahaan Telekomunikasi dengan Pendekatan Fundamental: Studi Kasus Pada Emiten Sektor Telekomunikasi Anggriani, Putri Bunga; Maulidya, Maulidya; Mayada, Mayada; Muliyani, Muliyani
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.465

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk (TLKM) and compare it with other listed telecommunication companies in Indonesia using a fundamental analysis approach. The research highlights key issues related to financial health assessment from the dimensions of profitability, liquidity, solvency, and market valuation. The study employs a quantitative-descriptive method based on secondary data collected from annual financial reports and the Indonesia Stock Exchange. Financial ratios such as ROA, ROE, NPM, CR, DER, PER, and PBV are used as indicators. The results show that TLKM maintains a strong and stable financial structure with consistent profitability and moderate leverage. Despite the decline in market valuation metrics, the company remains fundamentally healthy compared to its peers. In contrast, competitors like MORA, LINK, DATA, and INET display varying financial characteristics, with some exhibiting high profitability but risky capital structures. These findings suggest that TLKM presents a relatively lower risk profile for medium-to-long-term investors and may serve as a benchmark for assessing competitiveness in the Indonesian telecommunications sector. This study provides practical insights for investors, analysts, and policymakers to make more informed decisions in evaluating listed telecommunication firms in emerging markets like Indonesia.
Co-Authors AA Sudharmawan, AA Abubakar Abubakar Adam Adam Ahmad Albar Tanjung Akbar, Nabila Hadiah Alfi, Della Amaliani, Fitri Amaludin, Roni Anggriani, Putri Bunga Angin, Desi Putriyanti Perangin Ardi, Ardianto Aziz Arya Ramadhan Azzahra, Divanadia Deluma, Ridwan Dharma, Rifanny Ananta Dina Aulia Dyah Aryani Perwitasari Fitriah Fitriah Halamury, Mercy Florence Hamna, Hamna Hasibuan, Abdurrozzaq Herlian, Herlian Hirdanti, Dwi Holiawati, Holiawati Indah Permata Sari Ishak Bagea Juhadira, Juhadira Kainama, Nacie Kakiay, Septianty Kee, Phua Lian Khairunnisa Khairunnisa Kholidah, Leliy Leliy Kholida, Leliy Lubis, Miftahul Jannah Marisa Marisa Maulidya, Maulidya Mayada, Mayada Muh. Khaerul Ummah BK Muh.khaerul Ummah BK Muhammad Zaini Mururul Aisyi mutiara mutiara Nasir Nasir Nazhipah Isnani Ningsih, Uut Dwi Nofryanti, Nofryanti Novianti, Desi Nurhasanah Nurhasanah Oesraini, Daffa Dhiba Pasaribu, Natasha Melfisyaira Putri Puspitasari, Yulinda Rasid, Rasid Rifdha, Aliyah Rizka Andalusia Rustiyarso, Rustiyarso Saipul, Saipul Sari, Intan Rahma Siddiq, Muhammad Amru SRI WULANDARI Ufmayza, Dara Usman Usman W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Windari, Oppy Oktavianty Winingrum W. A., Sri Putri Yin, The Sin Yohanes Bahari Zuhrina Aidha