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ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 muyassaroh, Muyassaroh
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.718

Abstract

The company's going concern is supported by the availability of capital for the company. One way for a company to obtain a source of funds is by selling shares to the public in the capital market, however, investors do not simply buy and sell shares. Investors making investments must consider several aspects to minimize the risk of investing in stocks. One of them is by analyzing the company's financial statements that will affect stock returns. These ratios are return on assets to find out if the company gets a profit from its assets, Debt to equity to find out how much the company is financed by debt, Disclosure of Corporate Social Responsibility broadly will cause the company to have a good image in the view of stakeholders. The population of this study are manufacturing companies in the consumer goods industry sector listed on the IDX for the 2016-2020 period, the research sample was taken using a purposive sample method, after being determined according to the criteria, 135 companies were taken as samples. data collection techniques using secondary data, the data collected is analyzed with the Classical Assumption Test and hypothesis testing on SPSS. The results of this study indicate that return on assets, debt to equity and corporate social responsibility affect stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the simultaneous significance test with the F test, the value obtained is significance of 0.00. Because the value is smaller than 0.05. The advice that can be given is to decide to invest in stock investments, investors should assess the company's performance through annual reports, especially on return on assets, debt to equity and corporate social responsibility because simultaneously it is very influential on stock returns. it is evident from the results of the R-Square of this study of 65.8%.
The evaluation of village building program/thematic real work lecture (KKNT) MBKM's implementation at UIN Sunan Kalijaga Muyassaroh, Muyassaroh; Sudiyatno, Sudiyatno; Putro, Nur Hidayanto Pancoro Setyo; Yunita, Rahma; Syafiqurrahman, Syafiqurrahman
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 27 No. 2 (2023)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v27i2.65531

Abstract

This study aims to determine the standards of MBKM Thematic KKN, how the implementation of this program at UIN Sunan Kalijaga, as well as to determine the gap between the existing standards and the form of implementation.  This evaluation research uses the descrepancy evaluation model with a descriptive qualitative approach. Data collection in this study used interview techniques, documentation, and was equipped with an open questionnaire. The data sources in this study at the interview stage were 7 resource persons 1 Head of PPM UIN Sunan Kalijaga, 2 Field Supervisor (DPL), 2 heads of Study Programs and 2 students, as well as 33 students as respondents on the open questionnaire instrument. The content validity of the open questionnaire in this study received a value of 0.958, this value was obtained with 5 experts. Observation and documentation are also important data source instruments. Evaluation results in this study are in accordance with existing standards, the village development policy/KKNT for MBKM at UIN Sunan Kalijaga is a derivative policy called KKN conversion. The purpose of this conversion KKN is in line with KKNT, but there are various policy details that are changed according to the situation and conditions of UIN Sunan Kalijaga. The recommendation from this research is that the village development policy/KKNT MBKM can be implemented well in universities but adjusted to the situation and circumstances in each university.
Urgensi Peningkatan Literasi Keuangan UMKM Menuju Keberlanjutan Usaha Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Krishnasari, Erneza Dewi; Salsabila, Frida; Angraini, Hani Nur; Muyassaroh, Muyassaroh
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15723

Abstract

Kelompok UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) Pemberdayaan Kesejahteraan Keluarga (PKK) di Kelurahan Jatibening, Kecamatan Pondokgede secara umum memiliki keterbatasan literasi keuangan. Pelaku UMKM dalam menjalankan bisnisnya, tidak melakukan pisah batas yang jelas antara urusan bisnis dan pribadi. Dengan demikian, pelaku UMKM akan mengalami kesulitan dalam menganalisis keuangan usahanya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan literasi keuangan dengan berfokus pada urgensi laporan keuangan bagi UMKM, dan pengenalan aplikasi penyusunan laporan keuangan yang diharapkan dapat membantu mengatasi permasalahan pelaku UMKM. Metode kegiatan yang diterapkan adalah melakukan pelatihan dan pendampingan penyusunan laporan keuangan usaha. Kegiatan ini didukung oleh Direktorat Riset, Teknologi, dan Pengabdian kepada Masyarakat, Direktorat Jenderal Pendidikan Tinggi Riset dan Teknologi, Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi melalui Program Hibah BIMA skema Pengabdian kepada Masyarakat tahun pendanaan 2024. Antusiasme peserta sangat tinggi. Hasil evaluasi menunjukkan bahwa terdapat peningkatan pengetahuan literasi keuangan peserta sebelum dan sesudah pelatihan berlangsung.
Arabic Phonetics and Phonemics Instruction in Islamic Boarding School for Children Akla, Akla; Muyassaroh, Muyassaroh
An Nabighoh Jurnal Pendidikan Dan Pembelajaran Bahasa Arab Vol 26 No 2 (2024): An Nabighoh
Publisher : Universitas Islam Negeri Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/an-nabighoh.v26i2.303-314

Abstract

This study examines the learning process of Arabic phonetics and phonemics, focusing on how teachers create effective learning environments and their impact on students’ skills in an Islamic boarding school. The research used a mixed-method approach and involved young santri at Pondok Pesantren Al Imam Metro Kibang, East Lampung. Data were collected through observation, questionnaires, and tests, all validated for content. Findings reveal that students utilize strategies such as imitation, repetition with rhythmic beats, and differentiation in learning. Teachers play a crucial role by making lessons relevant, fostering commitment, and creating a cheerful, engaging classroom atmosphere. Statistical analysis confirms the significant influence of the teacher’s approach on improving students’ Arabic phonetic and phonemic abilities, with a sig value (2-tailed) of 0.000, indicating H1 acceptance. This underscores the effectiveness of teacher-guided learning in enhancing language acquisition among santri.
Fibrous Dysplasia in the Maxillary Bone: The Early Diagnosis of Progressive Pain with Facial Asymmetry Liemiyah, Rikha; Dewi, Anna Mailasari Kusuma; Antono, Dwi; Nugroho, Nur Iman; Muyassaroh, Muyassaroh; Kusumaningrum, Lely; Arsita, Cynthia
Indonesian Journal of Cancer Vol 19, No 1 (2025): March
Publisher : http://dharmais.co.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33371/ijoc.v19i1.1316

Abstract

Introduction: Fibrous dysplasia (FD) is a genetic, non-familial skeletal disorder, where in medullary bone is replaced by fibro-osseus tissue. Ninety percent of FD instances involve the craniofacial region, which usually involves one or more bones. The ethmoid, sphenoid, frontal, maxillary, and temporal bones are the most affected, but the maxilla is most affected. Misdiagnosis and inappropriate diversity in investigations and therapies are frequently caused by the disease’s rarity and varying presentation to other specialties. This study aims to analyze the signs, symptoms, and laboratory-radiology examinations of suspected FD patients at Dr. Kariadi General Hospital Semarang so that it can increase the sensitivity of medical personnel in establishing this diagnosis based on the symptoms and signs complained of by the patient.Case Presentation: A case series study assessing three patients diagnosed with FD of the maxillae between January and December 2021 at Dr. Kariadi General Hospital, Semarang. The study found 3 patients diagnosed with FD of the maxillae consisting of 2 males and 1 female. The initial complaints reported in all patients were progressive facial pain, thick sensation in the cheek area, and asymmetrical facial shape due to abnormal protrusions. Physical examination found an increase in facial volume with a hard consistency. CT scan evaluation obtained a sclerotic image with ground glass opacity in two patients and hyperostosis in one patient. Surgery with the Weber Ferguson technique was undergone by two patients, while one patient underwent the Weber Ferguson Technique + Zoledronic Acid for 6 cycles. Both patients who underwent Weber Ferguson technique surgery experienced recurrence related to symptoms in the form of pain and increased volume in the facial area within 2–4 weeks after surgery.Conclusions: Patients with complaints of progressive pain and asymmetrical shape in the facial area and physical examination found an increase in facial volume with hard consistency should be able to increase the suspicion of medical personnel regarding the diagnosis of FD. Further radiological examination with tissue histopathology should be performed to rule out or confirm the diagnosis of FD.
ANALISIS KEBANGKRUTAN UJI Z-SCORE ALTMAN PADA PT AIR ASIA INDONESIA TBK MENGGUNAKAN MODEL ALTMAN Z-SCORE TAHUN 2018-2022 Azka, Aditya Fadillah; Nabiilah, Nabiilah; Prameswari, Sekar Natasya; Muyassaroh, Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2042

Abstract

This research analyzes the potential bankruptcy of PT Air Asia Indonesia Tbk using the Z-Score model, focusing on critical financial ratios such as working capital, retained earnings, and share capitalization value. The results show that this company is indicated to have the potential for bankruptcy during the 2018-2022 period, with a Z-Score value below the threshold. Factors such as falling stock prices, plane crashes, and lack of retained earnings contribute to financial difficulties. This research highlights the need for managerial changes to address financial challenges and restore company performance. In conclusion, PT Air Asia Indonesia Tbk needs to take effective preventive measures to ensure long-term sustainability and growth.Keywords: Altman Z-Score, Bankruptcy Potential, Company Performance, Financial Management, Financial Ratios
PROBLEMATIKA PEMBELAJARAN BAHASA INDONESIA PENUTUR ASING (BIPA) DI PTKIN SE-JAWA DAN MADURA Muyassaroh, Muyassaroh; Putri, Aldila Rahmita; Fahriani, Dita Karisma
Jurnal Bahasa Lingua Scientia Vol 17 No 1 (2025): Vol. 17 No. 1 2025
Publisher : Unit Pengembangan Bahasa UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Indonesian Language Program for Foreign Speakers (BIPA) plays a strategic role in strengthening cultural diplomacy and promoting the internationalization of the Indonesian language. However, the implementation of BIPA programs at State Islamic Religious Higher Education Institutions (PTKIN) across Java and Madura still faces various challenges, such as the absence of specific institutional policies, the lack of a standardized curriculum, limited supporting facilities, and teaching materials that do not meet the needs of foreign learners. This study aims to describe the problems of policy and program implementation at six PTKIN: UIN Sayyid Ali Rahmatullah Tulungagung, UIN Syarif Hidayatullah Jakarta, IAIN Kediri, IAIN Syekh Nurjati Cirebon, IAIN Madura, and UIN Raden Mas Said Surakarta. A qualitative approach with a case study design was employed. Data were collected through observation, in-depth interviews, and documentation, and analyzed using Miles, Huberman, and Saldana’s interactive model. The findings indicate that BIPA program implementation remains suboptimal. Therefore, policy intervention, institutional strengthening, and the development of an integrative and needs-based BIPA learning model are urgently needed.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI PADA PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2018-2021 Alfiansyach, Ari; Muyassaroh, Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2388

Abstract

This study aims to determine how the condition of the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period if measured using the Altman Z-Score, Springate, Zmijewski methods, and to analyse the corporate actions taken by PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period. This study uses secondary data, taken from the annual financial statements of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 Period, using comparative descriptive analysis techniques, carried out by analysing the condition of Financial Distress when measured by the Altman Z-Score, Springate, Zmijewski methods. The results showed that PT Garuda Indonesia (Persero) Tbk from 2018 to 2021 experienced financial distress when measured using the Altman Z-Score, Springate, Zmijewski methods, and the corporate actions taken did not have a significant impact to PT Garuda Indonesia (Persero) Tbk, and the most severe financial distress conditions experienced by PT Garuda Indonesia (Persero) Tbk in 2020 and 2021 as a result of the Covid-19 pandemic.Keywords: Financial Distress, Altman Z-Score, Springate, Zmijewski
PELATIHAN PEMBUATAN SEDIAAN SERBUK DI MASA PANDEMI DI LINGKUNGAN RT 07 RW 05 KELURAHAN ARJOSARI BLIMBING MALANG Minah, Faidliyah Nilna; Setyawati, Harimbi; Handaratri, Anitarakhmi; Muyassaroh, Muyassaroh
Dharma: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v3i1.6331

Abstract

The Covid-19 pandemic has hit the world since January 2020, and until now the cases are still increasing. The impact is very global covering various aspects, covering all regions in the world including Indonesia and the city of Malang in particular. As a tourism city that is very superior, of course it is very hard to hit and reduce regional income. As a tourism city that has almost a thousand MSMEs (recorded in the Malang Cooperative Service) that supports the income of the city of Malang, it finally has to go out of business. The group of residents of RT 07 Rw 05, 25% of the population has affected MSMEs. There are those who reduce their business operations, reduce production, reduce employees and some even close their businesses. The lack of income coupled with the low productivity of the citizens adds to the various problems that arise during this pandemic. Coupled with the high prices of basic commodities, agricultural products such as vegetables, fruits, spices, therefore, training activities are needed that can boost the productivity and economy of the residents. This training activity for making powder preparations is expected to add insight to the residents, so that residents can meet their instant food needs independently and if possible they can commercialize the products they produce.
Konstruksi Nilai Pendidikan Keimanan Islam dalam Prosa Fiksi Kecil-kecil Punya Karya Muyassaroh, Muyassaroh
Ta'allum: Jurnal Pendidikan Islam Vol 5 No 1 (2017)
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan (FTIK) UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/taalum.2017.5.1.67-86

Abstract

This research was conducted to describe (1) the value of Islamic educational background, (2) the literature product which used to develop Islamic educational background, and (3) the pattern of Islamic educational value in a fiction stories with the titled of Kecil-Kecil Punya Karya. This research was used qualitative design which applied hermeneutic text analysis procedure. The data was collected from verbal and non-verbal text which describe the habit, attitude, act and speech of the characters. Moreover, the data was collected through documentation technique. The results show that (1) the value of Islamic educational background is develop under 6 kinds of believe. They are first, the believe to God, then the believe to the Angel, the believe to the Holy book, the believe to Rasulullah, the believe to the judgement day, and the last is the believe to the destiny; (2)The literature pattern which shown in the prose that develop the Islamic educational background are consist of characters, setting and the moral value which covered in the story; (3) The pattern of Islamic educational values were divided under 4 stages. They are introduction, the value of understanding, habitual activities, and attitude. In conclusion, the researcher suggested to the parents to use those 4 stages since it is important to applied as the basic of live.
Co-Authors Akla Akla Al Masyrukhi, Nanang Arrahman Alfiansyach, Ari Aminuyati Angraini, Hani Nur Anitarakhmi Handaratri Annabila, Zulfa Nida Asma Antono, Dwi Antono, Dwi Arsita, Cynthia Arwanto, Arwedi Asthika, Ismiar Azka, Aditya Fadillah Budiarti, Rery Budiarti, Rery Budiarti, Rizqi Putri Nourma Cahyani, Nastiti Dwi Dewi, Anna Mailasari Kusuma Dewi, Nila Santia Dylan, Moatti Elsania, Farin Elvianto Dwi Daryono Endah Budi Permana Putri Endah Kusuma Rastini Fahriani, Dita Karisma Faidliyah Nilna Minah Farokah, Farokah Febriani, Ridha Patria Gerin Orviyanti Hanifa, Hanifa Harimbi Setyawati Haryantin, St. Heru Muryawan Ika Mardiyanti Ilyas, M Kartika, Rini Krishnasari, Erneza Dewi Kusumaningrum, Lely Lirans Tia Kusuma Makki, Abd Aziz Maria Belladonna, Maria Marliyawati, Dwi Maya Damayanti Meilani, Susan Mohammad Istnaeny Hudha Mufida, Choirotul Muhammad Yusuf Mukhlisin, Muhammad Khoirul Murbani, Ita Mustafiyanti, Mustafiyanti Nabiilah, Nabiilah Nanadiwardhana S, M. Nabil Tsalatsaputra Noviani, Dwi Nugroho, Nur Iman Nur Hidayanto Pancoro Setyo Putro Nurul Ulfatin Pramana, Chrisma Prameswari, Sekar Natasya Pratama, Aditya Agung Pratomo, Santo Mudha Pujo Widodo, Pujo Putri , Mesi Pramesia Putri, Aldila Rahmita Rachmawati, Nurul Aisyah Rahma Yunita, Rahma Rahmi, Rizki Nur Ramayanti, Rizka Ridwan, Ridwan Rikha Liemiyah Rofiana, Reine Ruspita, Dian Ayu Salsabila, Frida Samudra, Raihan Ahmad Sari, Nungki Merinda sayuti, fajri imam Siswi Astuti Situmorang, Rosanti Putri Subekti, Rohmatullah Sudiyatno Sudiyatno Syafiqurrahman, Syafiqurrahman Tri Lestari Tri Poespowati Ulfa, Loriana Vaiza, Vira Amelia Jenylaf Willy Yusmawan, Willy Yunika, Kanthi Zalukhu, Putri Krisdayanti Zulfikar Naftali, Zulfikar