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Analisis Faktor-Faktor yang Mempengaruhi Tingkat Financial Distress Sebelum dan Selama Pandemi Covid-19 Tia Mutiara; Dihin Septyanto
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 18 (2022): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v18i2.397

Abstract

This study aims to determine the effect of the Current ratio, Debt to equity ratio, and return on assets on the level of financial distress Before and During the Covid-19 Pandemic in Tourism, Hotel, and Restaurant Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 54 samples. The sampling method is purposive sampling, and the analysis technique used was multiple linear regression. The results showed that: (1) Current ratio has a positive and significant effect on financial distress, (2) Debt to equity ratio has a positive and significant effect on financial distress, (3) Return on assets has a positive and significant effect on Financial Distress. (4) Research time (dummy) has no significant negative effect on financial distress. (5) Current ratio, Debt to equity ratio, return on assets, and research time have a simultaneous effect on financial distress in tourism, restaurant, and hotel sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity ratio, dan return on assets terhadap tingkat financial distress sebelum dan selama pandemi covid-19 pada perusahaan sub sektor pariwisata, hotel, dan restoran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020 dengan jumlah 54 sampel. Metode purposive sampling digunakan untuk penentuan sampel, dan teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) current ratio berpengaruh positif dan signifikan terhadap financial distress, (2) debt to equity ratio berpengaruh positif dan signifikan terhadap financial distress, (3) return on assets berpengaruh positif dan signifikan terhadap financial distress. (4) waktu penelitian (dummy) berpengaruh negatif tidak signifikan terhadap financial distress. (5) current ratio, debt to equity ratio, return on assets, dan waktu penelitian berpengaruh secara simultan terhadap financial distress pada perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di bei tahun 2018-2020. Kata Kunci: Rasio Lancar, Rasio Hutang terhadap Modal, Rasio Pengembalian Aset, Waktu Penelitian, Financial Distress
PERBANDINGAN POTENSI ANALGETIK EKSTRAK ETANOL DAN AIR UMBI RUMPUT TEKI (Cyperus rotundus L.) TERHADAP TIKUS Sprague Dawley Erni Rustiani; Min Rahminiwati; Tia Mutiara
EKOLOGIA Vol 17, No 2 (2017): JURNAL ILMIAH ILMU DASAR DAN LINGKUNGAN HIDUP
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.736 KB) | DOI: 10.33751/ekol.v17i2.762

Abstract

The aim of this study is to compare the potential of ethanolic and water extracted of teki grasstuber on white male rat strain Sprague Dawley at two months of age and 200 g of body weight. The rats were divided among four groups. Each group consists of six rats. The groupswere ethanolic and water extracted of teki grass tuber, positive control group (Paracetamol) and a negative control group (distilled water). Analgesic potency was tested by inducing pain stimuli previously to the animals, in the form of heat stimuli by putting it ona hot plate with the temperature of 55C. The responses of rats observed were licking and moving or lifting of their legs. Observations were made for 1 minute, before and after administration of pain stimulus at 15, 30, 45 and 60 minute. The results showed that ethanol and water extract at an effective dose of 49 mg / 200 g of BW, gave relatively the same effect as an analgesic or positive control group.Keywords : analgesic, ethanol and water extract of teki grass tuber, pain
PERBANDINGAN POTENSI ANALGETIK EKSTRAK ETANOL DAN AIR UMBI RUMPUT TEKI (Cyperus rotundus L.) TERHADAP TIKUS Sprague Dawley Erni Rustiani; Min Rahminiwati; Tia Mutiara
Ekologia: Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup Vol 17, No 2 (2017): Ekologia : Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/ekol.v17i2.762

Abstract

The aim of this study is to compare the potential of ethanolic and water extracted of teki grasstuber on   white  male  rat strain Sprague  Dawley  at  two  months of age and ± 200 g of body weight. The rats were divided among four groups. Each group consists of six rats. The  groupswere ethanolic and water extracted  of  teki  grass tuber, positive control group (Paracetamol) and a negative control group (distilled water). Analgesic potency was tested by inducing pain stimuli previously to the animals, in the form of  heat stimuli  by putting it ona hot plate with  the temperature of 55°C. The responses of rats observed were licking and moving or lifting of their legs. Observations  were made for 1 minute, before  and  after  administration  of  pain stimulus at 15, 30, 45  and 60 minute. The results showed that ethanol and  water  extract  at an effective dose of 49 mg / 200 g of BW, gave relatively the same effect as an analgesic or   positive control group. Keywords : analgesic, ethanol and water extract of teki grass tuber, pain
Optimisasi Pengendalian Persedian Alat Tulis Kantor Menggunakan Metode Min-Max Stock pada BPKP Provinsi Sumatera Utara Siti Aisyah; Melinda Aprianingsih; Tia Mutiara; Rina Filia Sari; Syuhada Syuhada
Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa Vol. 3 No. 5 (2025): Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/algoritma.v3i5.692

Abstract

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.
Analisis Pola Kelekatan Orang Tua dan Anak Terhadap Resiliensi Siswa Kelas IV dan V di SD Negeri 1 Cikeusik Tia Mutiara
Scientific Exploration: Journal of Indonesian Academic Research Vol. 3 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jiar.v3i1.49

Abstract

Penelitian ini bertujuan untuk menganalisis pola kelekatan antara orang tua dan anak serta pengaruhnya terhadap resiliensi siswa sekolah dasar. Penelitian dilaksanakan di SD Negeri 1 Cikeusik, Kecamatan Cidahu, Kabupaten Kuningan, pada Februari 2025 dengan menggunakan pendekatan kualitatif deskriptif berbasis studi kasus. Teknik pengumpulan data meliputi observasi, wawancara, angket, dan studi dokumentasi. Subjek penelitian terdiri dari siswa kelas IV dan V, orang tua siswa, serta guru kelas. Hasil penelitian menunjukkan bahwa mayoritas siswa memiliki pola kelekatan yang termasuk dalam kategori secure attachment, ditandai dengan adanya kepercayaan, dukungan emosional, dan komunikasi yang terbuka antara orang tua dan anak. Pola kelekatan yang aman ini berdampak positif terhadap tingkat resiliensi siswa, yang terlihat dari kemampuan mereka dalam mengelola emosi, menghadapi tekanan akademik, serta menyelesaikan masalah secara kreatif. Meskipun ditemukan beberapa siswa dengan kecenderungan avoidant attachment, secara umum kelekatan positif berperan penting dalam membentuk ketahanan psikologis siswa. Temuan ini memperkuat pentingnya peran keluarga dalam membangun hubungan emosional yang sehat guna mendukung keberhasilan dan kesejahteraan anak di lingkungan sekolah.