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PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP PROFITABILLITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPNEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Indarwani, Indarwani; Fadlina, Fadlina; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Leverage is the use of loan funds to improve business results and almost all companies use debt, one of which is automotive and component sub-sector, so the purpose of this research is to find out the effect of financial leverage and operating leverage on profitability. The research method used in research is quantitative with quantitative descriptive research types. The population in the study was 16 automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of selecting samples is using purposive sampling or based on criteria so that the number of samples used is 12 companies. Data analysis techniques use normality tests, multicollinierity tests, autocorrelation tests, heteroskedasticity tests, multiple regression analyses, correlation coefficients, coefficient of determination, signification tests (test-statistics) and simultaneous tests (F-test). Partially, research results show that financial leverage does not have a significant effect on profitability while operating leverage has a significant effect on profitability. Simultaneously, silent researchers showed that financial leverage and operating leverage had a significant effect on profitability.
The Role of Financial Literacy and Internalization of Siri' Cultural Values in Improving Family Financial Management of Housewives in Sidenreng Rappang Regency Haeril, Haeril; Salida, Amrizal; Fadlina, Fadlina; Usman, Usman; Jumadi, Sri Wahyuni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3401

Abstract

This study aims to analyze the relationship between financial literacy, the internalization of Siri' cultural values, and family financial management in Sidenreng Rappang Regency. The research employed is mixed design methods using an exploratory sequential approach, consisting of two phases. The first phase used a qualitative ethnographic approach to describe and understand daily life, social practices, and cultural values within the community by exploring the meaning and practices of the Siri' culture through interviews and observations. The findings were analyzed using Spradley's model, which includes domain, taxonomic, componential, and cultural theme analysis to formulate indicators and develop the measurement instruments for the variable. Meanwhile, the instruments for the other variables were adopted from previous studies. In the second phase, the developed questionnaire was distributed and analyzed using an explanatory-descriptive quantitative approach to explain and describe the relationships between variables. The qualitative findings show that the Siri' culture in Bugis society is not only understood as a sense of shame but also encompasses dignity, honor, and moral integrity. Siri' serves as a social guideline that influences various aspects of life, including economic behavior in this study, specifically family financial management. Our findings reveal that Siri' values can play a positive role in encouraging fruitfulness, financial responsibility, transparency between spouses, and discipline in paying debts. The indicators derived from the qualitative analysis consist of five dimensions: Aja Ripakkasiri' (Do not let yourself be disgraced by others), Aja to Sipakkasiri' (Do not disgrace one another), Appunnai Siri' (Possess a sense of shame), De'na Mappakkasiri' (Do not disgrace others), and Matanre Siri' (Uphold dignity and honor). These were then used as indicators of the Siri' cultural value internalization variable in the quantitative measurement. In the quantitative phase, the results show that financial literacy (X1) and the internalization of Siri' cultural values (X2) have a positive and significant effect on family financial management (Y), both partially and simultaneously. Together, the two independent variables in this study explain 93% of the variation in Family Financial Management.
Analisis Kemampuan Komunikasi Ilmiah Tertulis Siswa dalam Melaporkan Hasil Eksperimen Fisika di SMA Negeri 1 Tolitoli Fadlina, Fadlina; Isti Ratnaningtyas, Delthawati; Nurjannah, Nurjannah; Jarnawi, Muhammad
JPFT (Jurnal Pendidikan Fisika Tadulako Online) Vol. 13 No. 3 (2025): JPFT (Jurnal Pendidikan Fisika Tadulako Online)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpft.v13i3.5052

Abstract

Penelitian ini bertujuan untuk menganalisis kemampuan komunikasi ilmiah tertulis siswa dalam melaporkan hasil eksperimen fisika di SMA Negeri 1 Tolitoli. Penelitian menggunakan metode kuasi kualitatif dengan subjek sebanyak 25 siswa kelas XI Teknik 2, sedangkan enam siswa dipilih sebagai responden melalui teknik purposive sampling untuk mewakili kategori tinggi, sedang, dan rendah. Data penelitian dikumpulkan melalui tes kinerja berupa laporan eksperimen dan wawancara semi terstruktur, kemudian dianalisis berdasarkan tiga aspek utama, yaitu isi, bahasa, dan konstruksi. Hasil penelitian menunjukkan bahwa kemampuan komunikasi ilmiah tertulis siswa berada pada kategori cukup baik dengan rata-rata nilai 70,48. Secara rinci, aspek isi memperoleh persentase 71,80% dengan kategori baik, aspek bahasa 68,33% dengan kategori baik, dan aspek konstruksi 68,50% dengan kategori baik. Analisis ini memberikan gambaran menyeluruh mengenai kekuatan dan kelemahan siswa dalam menyusun laporan eksperimen, serta dapat dijadikan acuan bagi guru fisika dalam merancang strategi pembelajaran yang lebih efektif untuk meningkatkan keterampilan menulis ilmiah siswa.
ANALISIS KINERJA KEUANGAN PADA PT GUDANG GARAM TBK YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2021-2023 Johan, Fakhri; Fadlina, Fadlina; Taufiq, Muhammad; Kurniawan, Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.341

Abstract

This study is based on the need to evaluate a company's financial performance as a basis for strategic decision-making by management, investors, and other related parties. PT Gudang Garam Tbk, one of the largest cigarette manufacturers in Indonesia listed on the Indonesia Stock Exchange, experienced fluctuations in performance during the 2021–2023 period, necessitating an in-depth study to assess its financial health. The objective of this study is to analyze the company's financial performance using liquidity, solvency, profitability, and activity ratios and to interpret the findings within the framework of signaling theory. This study employs a quantitative descriptive method with a documentary study approach, where the data analyzed consists of PT Gudang Garam Tbk's audited annual financial statements for the period 2021–2023. The analysis technique used is time series analysis to identify trends in financial performance changes from year to year. The analysis was conducted by calculating the current ratio, quick ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, return on assets, return on equity, total asset turnover, and fixed asset turnover. The results of the study show that liquidity ratios are experiencing a downward trend, profitability declined sharply in 2022 and then recovered in 2023, solvency ratios tend to be stable with low financial risk, and activity ratios show fluctuations. Overall, PT Gudang Garam Tbk's financial performance remains below industry standards, but the improvement in 2023 serves as a positive signal according to signaling theory, while the decline in 2022 acts as a negative signal for the market.
Sistem Pendukung Keputusan Pemilihan Kepala Desa Terbaik Menerapkan Metodethe Extended Promethee II (EXPROM II) Nurlela Nurlela; Muhammad Syahrizal; Fadlina Fadlina; Abdul Karim
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 1 No. 3 (2020): Mei 2020
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v1i3.2151

Abstract

Decision Support System is a system that can help management in making the right decision, which is needed at a management level. Likewise at the Lubuk Pakam Sub-District Office in selecting the best village head. So far, the Camat Office has never determined the best village head in Lubuk Pakam Subdistrict, so that it encounters obstacles in choosing the village head election. SPK is able to provide alternative solutions to semi / unstructured problems for individuals or groups and in a variety of decision making processes and styles, SPK uses data, databases and analyzes of decision models. Seeing this, researchers are interested in conducting research by applying the Extended Promethee II (EXPROM II) method to elect the best village head in a decision support system. It is expected that the results of the research can help the Lubuk Pakam sub-district
Sistem Pendukung Keputusan Pemilihan Sales Marketing Terbaik di PT. Alfa Scorph Menggunakan Metode COPRAS Alwali Daini Udda Siregar; Nelly Astuti Hasibuan; Fadlina Fadlina
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 2 No. 1 (2020): September 2020
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v2i1.2455

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Of the various functions that exist in a company engaged in the business world, the function of marketing or marketing functions is a very vital and strategic function for the company concerned. The rapid development of the business world, accompanied by increasingly intense business competition, has actually strengthened the position of the marketing aspect of this vital and strategic position, Sales are the jobs most needed by the company, these 10 specialties, total vacancies for sales are 19%, followed by financial default by 18%, while IT / communication amounts to 13%. Job vacancies as sales are widely available, but lack of interest, therefore companies find it difficult to find employees in the sales department The COPRAS method assumes a direct and proportional dependence on the level of significance and utility of the alternatives in the presence of conflicting criteria. This takes into account the performance of alternatives with respect to different criteria and also the weight of the appropriate criteria. This method chooses the best decision considering the ideal and ideal solution - worst. The COPRAS method used here for decision making in the manufacturing environment adopts a six-stage procedure ranking and evaluates alternatives in terms of their level of importance and usefulness. The COPRAS method has the ability to take into account positive (favorable) and negative (unfavorable) criteria, which can be assessed separately in the evaluation process. The most important feature that makes the COPRAS method superior to other methods is that it can be used to calculate the level of alternative utility that shows the extent to which alternatives are taken for comparison
Implementasi Data Mining Pada Penjualan Handphone Menggunakan Algoritma Apriori Luhut F Afriando Bagariang; Fadlina Fadlina
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 6 No. 3 (2025): Maret 2025
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v6i3.8813

Abstract

Tren data mining, didorong AI dan ML, berkembang pesat dengan adopsi luas di berbagai industri. Algoritma Apriori efisien menemukan pola asosiatif dalam dataset besar, khususnya analisis transaksi penjualan produk. Implementasi data mining pada penjualan handphone meningkatkan keputusan bisnis, memahami pola pembelian, dan memprediksi tren pasar masa depan. Penelitian ini bertujuan memahami signifikansi kontribusi algoritma Apriori dalam menetapkan strategi penjualan handphone oleh suatu bisnis. Data yang digunakan adalah transaksi penjualan unit handphone Infinix pada periode Maret hingga April 2020 oleh merchant di Jakarta. Tujuan penggunaan data adalah untuk mengetahui merek handphone Infinix yang laris dijual. Berdasarkan hasil analisis algoritma Apriori, yang meninjau menurut aturan asosiasi, disimpulkan bahwa merek Infinix S5, Infinix S5 Lite, dan Infinix Hot 8, merupakan merek handphone yang paling laris terjual oleh bisnis tersebut, dengan nilai confidence mencapai 100%. Penjual handphone dapat menggunakan data untuk melakukan pemasaran produk terkait, dalam meningkatkan jumlah transaksi di masa mendatang.
PELATIHAN KEAMANAN DATA DAN PROTEKSI KOMPUTER UNTUK PERANGKAT KANTOR DESA NAGA TIMBUL Murdani; Fadlina; Hery Sunandar; Soeb Aripin
Jurnal Pengabdian Masyarakat Variasi Vol. 2 No. 2 (2025)
Publisher : LPPM STMIK Methodist Binjai

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Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan wawasan dan keterampilan Aparatur Kantor Desa Naga Timbul dalam aspek keamanan data dan Proteksi komputer. Masalah yang dihadapi adalah rendahnya kesadaran serta pemahaman Aparatur desa mengenai ancaman terhadap keamanan data, serta minimnya penerapan langkah-langkah Proteksi  perangkat komputer di tempat kerja. Pelatihan dilakukan melalui metode ceramah, diskusi, dan praktik langsung mengenai pembuatan kata sandi yang kuat, penggunaan perangkat lunak antivirus, teknik pencadangan data, serta penyusunan SOP untuk keamanan data. Evaluasi menunjukkan adanya peningkatan yang signifikan dalam pengetahuan dan keterampilan peserta, yang terlihat dari hasil pre-test dan post-test, serta perubahan perilaku dalam pengelolaan data dan perangkat komputer. Kegiatan ini juga menghasilkan SOP sederhana yang dapat diterapkan sebagai pedoman keamanan data di kantor desa. Dengan pelatihan ini, diharapkan Aparatur desa akan lebih siap dalam menghadapi ancaman siber dan mampu menjaga kerahasiaan serta integritas data di lingkungan kerjanya.
Hybrid Fuzzy-Based Decision Modeling for Anomaly Prioritization in Smart Grid Systems Fadlina; Sugi Hartono Sinambela; Meng-Yun Chung
Journal of Embedded Systems, Security and Intelligent Systems Vol 7 No 2 (2026): June 2026
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/z5z1bk11

Abstract

Purpose – This study aims to develop an uncertainty-aware decision-support framework for prioritizing anomaly events in smart grid systems, addressing the limitation of existing approaches that focus primarily on binary anomaly detection rather than operational risk-based prioritization. Design/methods/approach – A hybrid framework is proposed by integrating lightweight statistical anomaly screening with a Mamdani-type fuzzy inference system (FIS) that models three risk dimensions: Impact, Likelihood, and Criticality. To enhance ranking performance while maintaining interpretability, fuzzy membership parameters and rule weights are optimized using a genetic algorithm (GA). The model is evaluated using the Open Power System Data dataset with 5-fold cross-validation. Findings - Experimental results show that the proposed model outperforms baseline methods, achieving NDCG@10 of 0.84, Recall@5 of 0.81, and F1-score of 0.86. The framework also reduces false alarm rates and maintains end-to-end latency below 300 ms on ARM-class hardware, demonstrating suitability for real-time edge deployment. Research implications/limitations – The study is limited to a single regional dataset and relies on offline optimization of fuzzy parameters. Future research may explore multi-regional validation, online adaptive learning, and integration with cyber-physical anomaly streams. Originality/value – This study introduces a novel hybrid framework that combines statistical screening, interpretable fuzzy risk modeling, and evolutionary optimization for anomaly prioritization. Unlike conventional detection-focused approaches, it emphasizes ranking quality, uncertainty handling, and real-time embedded feasibility, offering a practical and explainable solution for smart grid operations.
Driver Scheduling Priority Decision Support System Using the Weighted Product Method Fati Harmonis Zai; Desman Karya Jaya Zega; Fadlina; Fince Tinus Waruwu
Jurnal Armada Informatika Vol 10 No 1 (2026): Juni
Publisher : STMIK Methodist Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36520/jai.v10i1.277

Abstract

Driver scheduling is an important process in public transportation operations because it is related to workload distribution, fleet readiness, and service quality. At Koperasi Pengangkutan Umum Medan (KPUM), driver scheduling priorities are still determined conventionally, making decisions potentially subjective and difficult to trace quantitatively. This study aims to develop a web-based Decision Support System (DSS) to determine driver scheduling priorities using the Weighted Product method. The assessment criteria consist of route mastery, discipline, work experience, working time, and health condition. Data were obtained through observation, interviews, and internal assessment of ten active drivers. The analysis process includes weight normalization, construction of compatibility ratings, S vector calculation, V vector calculation, and alternative ranking. The calculation results show that alternative A8, Binarto, obtains the highest preference value of 0.1311, followed by A5 with 0.1265 and A9 with 0.1234. Functional testing indicates that the login feature, data management, calculation process, and ranking display run according to the test scenarios. The proposed system can assist KPUM in preparing scheduling priorities in a faster, measurable, and more transparent manner.