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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Wahana Pendidikan Jurnal Pendidikan Dasar dan Sosial Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Salsabilla Azzahra
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Economic Value Added (EVA) dan Return on Asset (ROA) untuk menilai kinerja keuangan pada BPJS Ketenagakerjaan Salsabilla Azzahra; Ruzikna Ruzikna
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 10 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7988729

Abstract

The purpose of this study is to assess the financial performance of BPJS Employment for the period 2017 to 2021 based on the EVA and ROA methods. The data used in this study is in the form of financial report data for the years 20172021. The analytical method used is descriptive analysis method. From the analysis of data based on EVA and ROA methods, it shows good performance even though during the last five years it has fluctuated every year, BPJS Ketenagakerjaan is able to manage the problem optimally. The results of the analysis of the EVA method show a positive value (EVA > 0), meaning that the company is able to create added value for its shareholders, while the results of the ROA analysis have an average value of 3% which is in the healthy category, This means that the company is able to manage its assets properly so as to obtain optimal profit.
EVALUASI KUALITAS PEMBELAJARAN DARING MELALUI SISTEM MANAJEMEN PENDIDIKAN DI SEKOLAH DASAR Erina Fatihah; Marsha Dilla; Salsabilla Azzahra; Arita Marini
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 3 No. 8: Juni 2024
Publisher : Bajang Institute

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

Abstract

Online learning has become an important part of the education system today, especially in facing the challenges faced by the COVID-19 pandemic. However, to ensure the effectiveness and quality of online learning, ongoing evaluation needs to be carried out. This research aims to evaluate the quality of online learning through the education management system in elementary schools. The research method used is an evaluation study with a qualitative approach. Data was collected through direct observation of the implementation of online learning, interviews with teachers and students, as well as analysis of documents related to the education management system. The participants in this research were teachers and students from several elementary schools that implemented online learning. The research results show that there are various factors that influence the quality of online learning, including the availability of technological infrastructure, teacher competence in managing online learning, parental involvement, and support from the school. An effective education management system also plays an important role in facilitating the implementation of quality online learning. Based on these findings, it is recommended that schools continue to evaluate and update the education management system, increase training and support for teachers in managing online learning, and actively involve parents in supporting online learning. In addition, the government and related institutions need to provide greater support in providing adequate technological infrastructure and affordable internet access for all students
ANALISIS COMMON SIZE, TREND, DAN RASIO KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2021 Salsabilla Azzahra; Titiek Rachmawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.218 KB) | DOI: 10.30640/inisiatif.v2i1.528

Abstract

Perusahaan farmasi merupakan suatu perusahaan yang berdampak pada saat pandemi covid -19 yang terjadi selama tiga tahun terakhir. Penelitian ini menggunakan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Analisis common size jika dilihat dari total aset dari PT. Kalbe Farma pada tahun 2019 sebesar 149,41% mengalami penurunan pada tahun 2020 sebesar 115,76%, dan mengalami penurunan pada tahun 2021 sebesar 100%. Total aset PT. Sido Muncul Tbk pada tahun 2019 sebesar 100% tidak mengalami kenaikan atau penurunan pada tahun 2020, dan mengalami peningkatan pada tahun 2021 sebesar 131,75%. Hal ini disebabkan oleh peningkatan nilai pasar, penurunan suku bunga pasar, dan harga saham perusahaan lebih besar dari nilai buku. Total aset PT. Kimia Farma Tbk pada tahun 2019-2021 terlampau stabil dengan nilai 100%. Analisis trend PT. Kimia Farma Tbk hasilnya cenderung stabil tidak mengalami kenaikan atau penurunan kecuali pada laba dengan nilai yang mengalami penurunan yaitu total laba komprehensif tahun berjalan pada tahun 2019 sebesar 516% mengalami penurunan menjadi -108% pada tahun 2020, dan mengalami peningkatan pada tahun 2021 menjadi -100% yang dikarenakan kenaikan pendapatan lain-lain serta penurunan beban selisih kurs mata uang. Analisi rasio keuangan PT. Kimia Farma Tbk mengalami kondisi kurang baik rasio lancar pada tahun 2019 bernilai 0,994 mengalami penurunan menjadi 0,898 pada tahun 2020, dan mengalami kenaikan menjadi 1,054 pada tahun 2021 sedangkan untuk rasio lancar nilai baiknya yaitu 1,5 dan 3 jika kurang dari 1 berarti perusahaan mengalami adanya beberapa masalah likuiditas perusahaan yaitu utang bank jangka Panjang, dan uatang pembiayaan konsumen yang terus menambah setiap tahunnya.
STUDI LITERATUR: PENERAPAN METODE KOOPERATIF TIPE JIGSAW DALAM MENINGKATKAN HASIL BELAJAR PPKN Salsabilla Azzahra; Arifin Maksum; Anggit Aruwiyantoko
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.25042

Abstract

This study aims to see how effective the implementation of the Jigsaw cooperative method is to improve learning outcomes in the subject of Citizenship Education (PPKn) at the elementary school level. This study uses a literature study method by reviewing several journals and books from relevant previous studies. The results of the study indicate that the implementation of the jigsaw cooperative method in improving learning outcomes has a positive impact. Because, building students' self-confidence in expressing their opinions, learning motivation, cooperation and understanding of the students themselves regarding the subject of Citizenship Education (PPkn). This model forms individual responsibility in groups through the division of original groups and expert groups. Although effective, the success of this method depends on the role of the teacher in managing the class and seeing the characteristics of students while studying in class. Compared to other models such as Think-Pair-share and Group Investigation, the Jigsaw model is indeed superior in forming student involvement in class. Therefore, choosing the right model is very necessary in order to obtain maximum learning outcomes.
Co-Authors Anggit Aruwiyantoko Arifin Maksum Arita Marini Erina Fatihah Marsha Dilla Ruzikna Ruzikna Titiek Rachmawati