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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Swara Patra : Majalah Ilmiah PPSDM Migas
Santi Oktaviani
Unknown Affiliation
Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Mechanical Engineering

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Ideologi Penerjemahan Teks Teknis Santi Oktaviani
Swara Patra Vol 9 No 1 (2019): Konservasi Energi Tak Sekedar Hemat Energi
Publisher : Pusat Pengembangan Sumber Daya Manusia Minyak dan Gas Bumi

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Abstract

This paper discusses the translation ideology including foreignization and domestication accompanied by translation methods in accordance with the translation ideology. Foreignization is oriented towards the source language by presenting source language culture into translated texts as a means of communication so the readers of translations understand the culture of the source language that is different from the culture of the target language. The translation methods that are in accordance with foreignization are word-by-word translation, literal translation, faithful translation, and semantic translation. Domestication is oriented towards the target language by transferring the source language cultural values to the target language so that it is more easily understood by the readers of the translation. Translation methods that are in accordance with domestication are adaptation, free translation, idiomatic translation, and communicative translation. Library studies are used in this paper by reviewing theories, references, and other scientific literature including the results of previous studies. It is found that in the translation of technical texts, two translation ideologies and methods of translation could appear to be varied influenced by various factors, including the purpose of translation and translation text readers (target readers).
Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Yusnita Mahardini, Nikke; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
Co-Authors Atika Indriyani Putri Kodriyah Yusnita Mahardini, Nikke