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The Influence of Profitability, Liquidity, and Leverage on Financial Distress of Tourism Sector Companies Amalina Nur Izzah; Mariana Mariana
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 3 (2025): Juli : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i3.606

Abstract

This study aims to determine the effect of profitability, liquidity, and leverage on financial distress of tourism sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The number of companies used as samples was 32 companies with certain criteria. The sampling technique used purposive sampling, so that the total analysis units in this study were 192. Multiple linear regression analysis was used in the analysis of this research data. The results of the study indicate that profitability, liquidity, and leverage have a positive effect on financial distress. Thus, it can be concluded that the overall results of this study are that profitability, liquidity, and leverage can influence financial distress.
Comparative Analysis of Educational Policies: A Cross-Country Study on Access and Equity in Primary Education Asfahani Asfahani; Zohaib Hassan Sain; Mariana Mariana
EDUJAVARE: International Journal of Educational Research Vol. 1 No. 1 (2023): EDUJAVARE: International Journal of Educational Research
Publisher : CV. Edujavare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/edujavare.v1i1.26

Abstract

Access to quality primary education is a critical component of a nation's development, with implications for social equity and economic progress. This study aims to compare educational policies and practices in primary education across multiple countries, focusing on assessing access and equity. Engaging with magazines, articles, or books to gather research data constitutes the qualitative methodology employed in this study. The data collection approach adopted in this research involves utilizing the literature review method. Technical and source triangulation were implemented to ensure the data's validity. The data analysis technique follows the model proposed by Miles and Huberman, encompassing four stages: data collection, data reduction, data display, and drawing conclusions. The findings reveal significant variations in primary education policies and practices across countries. Successful strategies include targeted financial support for marginalized communities, teacher training programs, and curriculum adaptations that address local needs and cultures. This study underscores the importance of examining and learning from the experiences of different countries to improve access to quality primary education and promote equity. The identified successful strategies can inform policymakers, educators, and stakeholders in designing and implementing more effective policies to ensure all children have equal access to quality primary education. The study ultimately contributes to a broader understanding of the global pursuit of equitable and accessible primary education.
Reaksi Pasar Modal Indonesia terhadap Peristiwa Politik Sebelum dan Setelah Pelantikan Presiden Prabowo-Gibran (Event Study pada Indeks Saham LQ45) Fitroni Nuzula Putri; Mariana Mariana
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.280

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the inauguration of President Prabowo-Gibran using the event study method. The important variables in this study are abnormal returns and trading volume activity, with the population of all companies listed in the LQ45 stock index. The observation period was 14 days. The data consists of daily closing stock price, daily closing price of LQ45 IHSG, daily trading volume, and the number of shares outstanding. Hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test, as the data is not normally distributed. The results showed that there was no significant difference in the average abnormal return. However, a significant difference in the average trading volume activity was found between the periods before and after the presidential inauguration event.
Kajian Literatur tentang Penerapan Aplikasi GeoGebra dalam Pembelajaran Transformasi Geometri Siswa SLTA Sederajat Mariana Mariana; Putri Khairani; Rahma Aulia
Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa Vol. 3 No. 3 (2025): Juni: Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bilangan.v3i3.613

Abstract

This study is a literature review that aims to identify and analyze the application of GeoGebra applications in learning geometric transformations at the high school level. Geometric transformation is a material that requires high spatial visualization skills, so learning media are needed that are able to present concepts in a concrete and interactive way. GeoGebra, as a dynamic mathematics application, is considered capable of facilitating student understanding through direct visualization of transformation processes such as translation, reflection, rotation, and dilation. The study was conducted by reviewing 11 relevant scientific articles, published in the last five to ten years, and meeting certain inclusion criteria. The results of the analysis show that the application of GeoGebra in learning has a positive impact, both cognitively, affectively, and technically. GeoGebra is able to improve students' understanding of concepts, learning motivation, and learning outcomes. The implementation strategy includes the development of e-modules, digital teaching materials, problem-based learning, and application usage training. Overall, GeoGebra has proven to be valid, practical, and effective in supporting more interesting and meaningful learning of geometric transformations.
Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Perusahaan Energi dan Pertambangan Annisa Nur Fitria; Mariana Mariana
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2189

Abstract

The rising levels of greenhouse gas emissions, environmental crises, and social conflicts in the energy and mining sectors underscore the urgency of adopting sustainability principles through environmental, social, and governance (ESG) disclosures. This study aims to examine the relationship between the intensity of ESG disclosure and corporate performance, as measured by the Return On Assets (ROA). A quantitative approach was employed using secondary data obtained from annual and sustainability reports of 37 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected through purposive sampling based on the completeness of ESG reporting in accordance with GRI standards. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings reveal that environmental and social disclosures are associated with corporate performance, while governance disclosure does not show a significant relationship. These results highlight the need to strengthen the substance and implementation of sustainability-oriented governance practices. This study recommends ongoing evaluation of ESG reporting practices and the adoption of more comprehensive measurement indicators to enhance overall corporate performance.
Pengaruh Market Value Added (MVA) dan Economic Value Added (EVA) terhadap Harga Saham dengan Return on Asset (ROA) sebagai Variabel Moderasi Dwike Nabilla; Mariana Mariana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1424

Abstract

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.
Dampak Code-Switching terhadap Perolehan Bahasa Inggris: Perspektif Sosiolinguistik Mariana Mariana; Rudi Purwana
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 2 No. 2 (2022): Juni : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v2i2.3376

Abstract

Code-switching, a phenomenon in which speakers alternate between two or more languages within a conversation, has garnered attention in the field of linguistics, particularly in the context of language acquisition. In the English language context, code-switching practices are becoming increasingly common, especially in multilingual communities worldwide. This study aims to investigate the impact of code-switching on the acquisition of English language, focusing on a sociolinguistic perspective. The sociolinguistic approach allows for a better understanding of the social and cultural contexts in which code-switching occurs, as well as its effects on language learning. This research utilizes a qualitative approach by analyzing data from interviews and observations within multilingual communities. Findings indicate that code-switching can influence various aspects of language acquisition, including vocabulary mastery, sentence structure, and pragmatic understanding. Additionally, code-switching practices can enrich language learning experiences by introducing speakers to language variations and different social contexts. The findings of this study provide valuable insights for language education practitioners and learners to comprehend the phenomenon of code-switching in the context of English language acquisition.
Strategi Pembelajaran Bahasa Inggris untuk Mahasiswa Farmasi: Pendekatan Interdisipliner Mariana Mariana; Rudi Purwana
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 2 No. 4 (2022): Desember : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v2i4.3377

Abstract

This study aims to explore and develop effective English language teaching strategies for pharmacy students through an interdisciplinary approach. In the context of globalization and advancements in health technology, the ability to communicate in English is crucial for pharmacy professionals. The research methodology employed combines both qualitative and quantitative approaches. Data were collected through in-depth interviews, surveys, and observations at several higher education institutions offering pharmacy programs. The findings indicate that integrating pharmacy content with English language teaching can enhance students' understanding of medical terminology and their ability to communicate professionally. Effective strategies include the use of case-based learning materials, clinical simulations, and collaboration with faculties of pharmacy and language. Additionally, the use of digital technology, such as learning apps and online platforms, was found to enrich the students' learning experience. The study concludes that an interdisciplinary approach in teaching English to pharmacy students not only improves language competence but also prepares them for future professional challenges. Recommendations for the implementation of these strategies in higher education settings are provided in this study.
Strategi Komunikasi Efektif dalam Praktik Keperawatan: Peran Bahasa Tubuh dan Kontak Mata Rudi Purwana; Mariana Mariana; Asrul Asrul; Afina Muharani Syaftriani; Ani Rahmadhani Kaban
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 2 No. 4 (2022): Desember : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v2i4.3398

Abstract

Effective communication between nurses and patients is crucial in nursing practice, as it can impact patient outcomes and satisfaction. This study explores the role of body language and eye contact in enhancing communication between nurses and patients. Using a qualitative approach, data were collected through in-depth interviews with 30 nurses from various hospitals in Indonesia. The results indicate that appropriate body language, such as open posture and gentle hand gestures, can increase patient comfort and trust. Additionally, consistent and empathetic eye contact is essential in building stronger and deeper nurse-patient relationships. The findings also show that training and awareness of body language and eye contact can enhance nurses' communication skills. This study recommends that nursing training programs include modules on non-verbal communication to improve the effectiveness of nurse-patient interactions. Consequently, nurses can provide more holistic and patient-centered care, ultimately improving the overall quality of healthcare services.
Kajian Dialektis dalam Komunikasi Perawat-Pasien: Memahami Variasi Bahasa dalam Konteks Perawatan Kesehatan Rudi Purwana; Mariana Mariana; Asrul Asrul; Afina Muharani Syaftriani; Ani Rahmadhani Kaban
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 2 No. 2 (2022): Juni : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v2i2.3401

Abstract

This study explores the dialectical aspects of communication between nurses and patients, focusing on understanding language variations in the context of healthcare. Language variation often plays a crucial role in nurse-patient interactions, influencing understanding, compliance, and the quality of care. Through a critical discourse analysis approach, this study attempts to dissect the dynamics of communication that occur, identifying conflicts and misunderstandings that may arise due to language differences. By understanding these dialectical aspects, it is hoped that more effective and responsive communication strategies can be developed in nursing practice. The findings from this research are expected to provide valuable insights for healthcare practitioners in understanding and addressing cross-cultural communication challenges in the context of care.