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The effect of working capital turnover and receivables turnover of return on equity: A case study from cooperative Muhammad Yamin; Aliah Pratiwi
Jurnal Inovasi Ekonomi Vol. 5 No. 01 (2020): Regular Issue
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i01.11352

Abstract

The research aims to determine the influence of working capital turnover, receivables turnover on return on equity (ROE) at Koperasi Pegawai Negeri (KPN) "Kasabua Ade" Bima city, Indonesia. This type of research in the study uses quantitative research with purposive sampling with a 10-year sample collection and data analysis techniques using multiple regression analyses. The results showed that: 1) a partial working capital turnover level has no significant effect on ROE; 2) the receivables turnover has been partially significant to the ROE; 3) working capital turnover and receivables turnover have significant of the ROE.
Cellulose Extraction from Coconut Coir with Alkaline Delignification Process Aster Rahayu; Farrah Fadhillah Hanum; Nafira Alfi Zaini Amrillah; Lee Wah Lim; Siti Salamah
Journal of Fibers and Polymer Composites Vol. 1 No. 2 (2022): Journal of Fibers and Polymer Composites
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.766 KB) | DOI: 10.55043/jfpc.v1i2.51

Abstract

Coconut has been known for its benefits in human life. Coconut coir, as part of coconut which is considered as waste, contains useful components. It contains high cellulose which is could be used in fiber industries. Meanwhile, coconut coir also contains lignin which needs to be separated. In this study, a delignification process was used to remove the brown color on the fiber caused by the lignin content. The delignification process was a pretreatment before the cellulose extraction was carried out. It had been done in the various NaOH concentration (0.5; 1; and 1.5 M), reaction time (1; 1.5; and 2 hours) and the reaction temperature (60,70, and 80 oC). This study aims to determine the cellulose content and the factor that affected the cellulose extraction and the characteristics of the cellulose extracted from the coconut coir. The Chesson Data method and SEM analysis have been used for the characterization of the cellulose. The delignification method known has the potential as a simple and effective method for extracting cellulose from natural materials. The result shows that the optimum cellulose content obtained at 100 mesh coir particle size, 1.5 M NaOH concentration, at 80°C for 1.5 hours was 69.82 %.
Pelatihan Pemanfaatan Sekam Padi Menjadi Silika Penyerap dan Biobriket Aster Rahayu; Farrah Fadhillah Hanum; Siti Salamah
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 4, No 4 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v4i4.5796

Abstract

Meningkatnya jumlah populasi penduduk sangat linier dengan kebutuhan dan timbulan volume limbah yang dihasilkan baik dari limbah domestik ataupun limbah pertanian. Kondisi ini terjadi di Desa Mulyodadi, Bambanglipuro, Bantul. Daerah yang didominasi oleh kawasan persawahan serta masyarakat yang mayoritas berprofesi sebagai petani dan ibu rumah tangga, mengakibatkan perlunya berbagai informasi mengenai Teknologi Tepat Guna khususnya penanganan limbah domestik dan limbah pertanian dengan baik dan benar. Oleh karena itu, pada kegiatan pengabdian kali ini dilakukan penyuluhan dan pelatihan pemanfaatan limbah hasil pertanian (sekam padi) menjadi silika penyerap dan biobriket. Kegiatan tersebut dilaksanakan pada bulan April sampai dengan Oktober 2021. Harapan kegiatan ini yaitu meningkatkan ilmu pengetahuan penduduk tentang penanganan limbah yang baik dan benar serta dapat meningkatkan perekonomian penduduk di Desa Mulyodadi dengan adanya ilmu baru dalam pemanfaatan dan pengolahan limbah menjadi produk yang bernilai ekonomi (recycle dan reproduct) seperti briket dan silika penyerap. Briket yang dihasilkan dari abu pembakaran sekam padi yang merupakan limbah hasil pertanian dapat digunakan oleh penduduk setempat sendiri ataupun didistribusikan ke penjual-penjual sate sebagai bahan baku utama usaha mereka. Silika penyerap yang juga merupakan hasil pemanfaatan sekam padi tentunya dapat digunakan untuk pada kegiatan rumah tangga, ataupun dijual dengan kemasan yang lebih menarik. The increase in population is very linear with the need for and the volume of waste generated from domestic or agricultural waste. This condition occurred in Mulyodadi Village, Bambanglipuro, Bantul. The area, which is dominated by rice fields and the majority of people who work as farmers and housewives, results in the need for various information regarding Appropriate Technology, especially handling domestic and agricultural waste properly and correctly. Therefore, in this community service activity, counselling and training were carried out on using agricultural waste (rice husk) in absorbent silica and bio briquettes. The activity will be carried out from April to October 2021. This activity hopes to increase residents' knowledge about proper and correct waste handling and to improve the economy of residents in Mulyodadi Village with new knowledge in the utilization and processing of waste into products that have economic value (recycling) and reproduction) such as briquettes and absorbent silica. Briquettes produced from the ashes of burning rice husks which are agricultural waste can be used by residents or distributed to satay sellers as the main raw material for their business. Absorbent silica, which is also the result of utilizing rice husks, can be used for household activities or sold in more attractive packaging. 
Perjuangan Abdul Wahid VS Kolonial Belanda di Jambi (1916): Study Pengembangan Bahan Ajar Pembelajaran Sejarah: Indonesia Reka Seprina; Yuliana Yuliana
Jurnal EduSosial Vol. 2 No. 1 (2022): Jurnal Edu Sosial: Jurnal Pendidikan Ilmu pengetahuan Sosial
Publisher : Jurusan Pendidikan IPS FKIP UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.719 KB) | DOI: 10.22437/jeso.v2i1.17989

Abstract

This research was conducted to examine how Abdul Wahid's resistance against the Dutch Colonials that can be used as a teaching material in historical learning. This research method was conducted to examine how Abdul Wahid's resistance against the Dutch Colonials that can be used as a teaching material in historical learning. The research method used in the writing of this article is in the form of descriptive Qualitative methods. The results of this study showed that Abdul Wahid's struggle against the Dutch Colonial in Jambi that occurred in 1916 was one of the reactions of the Jambi people to the colonization carried out by the Dutch that brought misery to the people of Jambi. Abdul Wahid's struggle against the Dutch Colonial in Jambi can be used as a source of local history jambi and as a teaching material on historical learning for learners because this material is closely related to the environment they live in so as to make this historical learning more meaningful, can shape the personality of learners to love the homeland more, have a spirit of patriotism and increase nationalism and defend the country for The next generation of the nation.
THE INFLUENCE OF FINANCIAL LITERACY AND LOCUS OF CONTROL ON FINANCIAL MANAGEMENT BEHAVIOR IN MICRO, SMALL AND MEDIUM ENTERPRISES IN BIMA CITY Nurul Huda; Aliah Pratiwi; Aris Munandar; Nafisah Nurul Rahmatia; Fitrianingsih Amalo
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6592

Abstract

This study aims to see whether Financial Literacy has an effect on Financial Management Behavior of MSME Actors in Bima City, Does Locus Of Control affect Financial Management Behavior of MSME Actors in Bima City, and which of the variables Financial Literacy and Locus of Control have an influence dominance of Financial Management Behavior in UMKM Actors in the City of Bima. This research was conducted on SMEs in the City of Bima for 6 (six) months. The research method used is explanatory research using a sample survey approach. Conventionally, explanatory research is used to explain the relationship between variables through hypothesis testing. The population in this study was 3,218 MSME actors with a sample of 34 MSME actors in Bima City using a purposive sampling technique, where the questionnaire was tested for validity and reliability and then processed using SPSS so that the accuracy of the analysis tool could be reliable. The results showed that Financial Literacy had an effect on Financial Management Behavior on MSMEs in Bima City while Locus Of Control had no effect on Financial Management Behavior on MSMEs in Bima City. smallest significance (0.000),
Analisis Pengaruh Kebijakan Deviden dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Perbankan yang Listing di BEI M Rimawan; Puji Muniarty; Alwi Alwi; Hanifah Mutiah; Aliah Pratiwi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1071

Abstract

The purpose of this study was to determine the effect of capital structure and dividend policy on firm value with profitability as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The research design used is quantitative research. The data used is secondary data in the form of time series data. Data analysis used Smart PLS software version 3.0. The research results show that: 1). Dividend policy has no significant effect on firm value; 2). Capital structure has no significant effect on profitability; 3) Capital structure has a significant effect on profitability; 4). Dividend policy has a significant effect on profitability; 5). Profitability has a significant effect on firm value; 6). Profitability does not have a significant role in mediating the effect of capital structure and dividend policy on firm value.
Literasi Digital Marketing Sebagai Upaya Peningkatan Penjualan Pada Paguyuban UMKM Kecamatan Serang Baru Kabupaten Bekasi Indra Permana; Asral Asral; Endah Yaodah Kodratila; Maha Putra
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1295

Abstract

Internet now provides many conveniences in human life. Almost all human activities always use the internet, from communication to education, including work. Information spreads fairly quickly with the internet and various supporting media platforms. With this convenience, not everyone can use the internet well. Most young people use the internet simply for entertainment. If it is used wisely, it will have a good impact, one of which is as a medium for learning entrepreneurship and marketing. Small Medium Enterprises (SME) prepares people to have work-ready skills in their field of knowledge about create product and sale to a market. A few SME not become successful entrepreneurs. Therefore, digital marketing as a strategy needs to be introduced to vocational students, especially in this case Community of SME which previously had never held this counseling. The purpose of this activity is for SME to recognize the benefits of the internet as a digital means to market products, services, or other things and to generate entrepreneurial motivation from an early age.
DEVELOPMENT OF POWTOON-BASED AUDIO-VISUAL LEARNING MEDIA TO IMPROVE STUDENTS' CREATIVE THINKING ABILITY ON STRAIGHT-MOTION MATERIALS Maghfirah Zulfa; Muliani Muliani; Halimatus Sakdiah; Syafrizal Idris; Fajrul Wahdi Ginting
JURNAL EDUSCIENCE Vol 10, No 1 (2023): Jurnal Eduscience (JES), (Authors from Algeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i1.3939

Abstract

Research on the development of Powtoon-based audio-visual learning media aims to determine the feasibility of the product and to see whether there is an increase in students' creative thinking abilities in straight-motion material and to see student responses and teacher responses. This study uses the type of Research and Development with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The instruments used in this study were questionnaires and tests, and the research subjects consisted of class X MAN 3 North Aceh. The results showed that the audio-visual learning media that had been developed was declared feasible and could improve students' creative thinking skills based on assessments: 1) The media expert obtained a percentage of 80.56% according to the criteria of "Decent" and material experts obtained a percentage of 77.33% with "Decent" criteria; 2) The teacher's response to learning media obtained a percentage of 81.33% with the criteria of "very practical"; 3) The results of student responses were very good with the level of effectiveness of the media through product trials in class XI and X which obtained an average percentage of 81.21% with the criteria "Very effective". 4) The N-gain is 0.74 with high criteria. Based on the results of this study it can be concluded that the Powtoon-based audio-visual learning media on straight motion material that has been developed is suitable for use in the learning process.Keywords: Audio Visual, Creative Thinking, Learning Media Powtoon  AbstrakPenelitian pengembangan media pembelajaran audio visual berbasis powtoon bertujuan untuk mengetahui kelayakan produk, dan untuk melihat apakah terdapat peningkatan kemampuan berpikir kreatif peserta didik pada materi gerak lurus serta melihat respon siswa, dan respon guru. Penelitian ini menggunakan jenis penelitian Research and Development dengan model ADDIE (Analysis, Design, Development, Implementation, Evaluation).Instrumen yang digunakan dalam penelitian ini berupa angket dan tes, subjek penelitian terdiri dari kelas X MAN 3 Aceh Utara. Hasil penelitian menunjukkan bahwa media pembelajaran audio visual yang telah dikembangkan dinyatakan layak serta dapat meningkatkan kemampuan berpikir kreatif peserta didik berdasarkan penilaian:1) Tingkat kelayakan media oleh ahli media diperoleh persentase sebesar 80,51% dengan kriteria “Layak” dan ahli materi diperoleh persentase sebesar 77,33% dengan kriteria “Layak”; 2) Respon guru terhadap media pembelajaran diperoleh persentase sebesar 81,33% dengan kriteria “sangat praktis”; 3) Hasil respon peserta didik sangat baik dengan tingkat keefektifan media melalui uji coba produk pada kelas XI dan X yang diperoleh rata-rata persentase sebesar 81,21% dengan kriteria “Sangat efektif”;4) N-gain diperoleh sebesar 0,74 dengan kriteria tinggi. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa media pembelajaran audio visual berbasis powtoon pada materi gerak lurus yang telah dikembangkan layak digunakan dalam proses pembelajaran.Kata Kunci : Audio Visual, Berpikir Kreatif, Media Pembelajaran Powtoon
Literasi Digital Marketing Sebagai Upaya Peningkatan Penjualan Pada Paguyuban UMKM Kecamatan Serang Baru Kabupaten Bekasi Indra Permana; Asral Asral; Endah Yaodah Kodratila; Maha Putra
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1295

Abstract

Internet now provides many conveniences in human life. Almost all human activities always use the internet, from communication to education, including work. Information spreads fairly quickly with the internet and various supporting media platforms. With this convenience, not everyone can use the internet well. Most young people use the internet simply for entertainment. If it is used wisely, it will have a good impact, one of which is as a medium for learning entrepreneurship and marketing. Small Medium Enterprises (SME) prepares people to have work-ready skills in their field of knowledge about create product and sale to a market. A few SME not become successful entrepreneurs. Therefore, digital marketing as a strategy needs to be introduced to vocational students, especially in this case Community of SME which previously had never held this counseling. The purpose of this activity is for SME to recognize the benefits of the internet as a digital means to market products, services, or other things and to generate entrepreneurial motivation from an early age.
Analisis Perbandingan Pertumbuhan Asset Pada Pt. Kimia Farma Tbk Dan Pt. Kalbe Farma Tbk Ja‟inang Ja‟inang; Aliah Pratiwi
Jurnal Manajemen Dan Akuntansi Medan Vol. 4 No. 2 (2022): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v4i2.2140

Abstract

Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan pertumbuhaan asset antara PT. Kimia Farma, Tbk dan PT. Kalbe Farma, Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif (perbandingan). Penelitian komparatif digunakan untuk mengetahui perbandingan pertumbuhan asset antara PT. Kimia Farma, Tbk dan PT. Kalbe Farma,Tbk. Variebel dalam penelitian ini adalah pertumbuhan asset. Metode pengambilan sample yang digunakan adalah metode purposive sampling, yaitu mengambil sampel yang di tentukan sebelumnya berdasarkan maksud dan tujuan penelitian dan sampel dalam penelitian ini adalah laporan keuangan pada PT. Kimia Farma, Tbk dan PT. Kalbe Farma, Tbk selama 10 tahun mulai dari tahun 2011 sampai tahun 2020. Analisis data yang digunakan berupa uji independen sample t-test. Hasil analisis menunjukan bahwa tidak ada perbedaan pertumbuhan asset antara PT. Kimia Farma, Tbk dan PT. Kalbe Farma,Tbk.
Co-Authors Abdul Latief Abdul Latief Abdullah Reza Afreni Hamidah Agus Aktawan, Agus Agus Firmansyah Agus Firmansyah Agus Firmansyah Agus Ramli Ahmad Rifai Sanuhung Alwi Alwi Alwi Alwi Amal Fatullah Randy Aman B. Pulungan Anastasia Maureen Ari Prayitno Arif Trihandoyo Aris Munandar Aris Munandar Arwin AP Akib Arwin AP Akib Aryono Hendarto Badriul Hegar Bambang Tridjaja AAP, Bambang Tridjaja Bernie Endyarni Medise Budi Setya Wardhana Cissy B Kartasasmita Cissy B. Kartasasmita Cissy B. Kartasasmita Dadi Suyoko Damayanti Rusli Sjarif Darmawan B. Setyanto Desyandri Desyandri Dominicus Husada Dwi Astri Ayu Purnama Dwi Fachri Harahap Dwi Prasetyo Dwi Prasetyo Dwi Putro Widodo Effie Koesnandar Elfan Muhamad Alfarizi Elina Waiman Emerensiana Ngaga Emiliana Metan Meolbatak Endah Yaodah Kodratila Endang Windiastuti Enggar Diah Puspa Arum Evi Adriani Evita Anggereini Fajarna, Farah Fajrul Wahdi Ginting Fajrul Wahdi Ginting Faradhilla Faradhilla Faradhillah Farrah Fadhillah Hanum Febrini Agasani Fitrianingsih Amalo Frans Yosep Sitepu Fransisca Handy Frengky Tedy Frieda Handayani Kawanto Frieda Handayani Kawanto Gatot Irawan Sarosa Gatot Irawan Sarosa Halimatus Sakdiah Hanifah Mutiah Hanifah Oswari Hanifah Oswari Hardiono D Pusponegoro Hartono Gunardi Hartono Gunardi Hartono Gunardi Hartono Gunardi Hartono Gunardi Hartono Gunardi Hartono Gunardi Helmi Purnama Herlina Herlina Hindra Irawan Satari Hindra Irawan Satari Ignatius Pricher Agung Nirwanto Samane Ihat Sugianti Ikhsan Johnson Ikhsan Johnson Ilham Mufandi Imam Mukhlash Imral Chair Indra Permana Intan Dwi Isparulita Intisari Haryati Irawan Mangunatmadja Ismoedijanto Jaenab, Jaenab Jaka Wijaya Ja‟inang Ja‟inang Jeane Roos Ticoalu Jose RL Batubara Julfina Bisanto, Kemas Firman Khusnul Khatimah Kusnandi Rusmil Kusnandi Rusmil Lee Wah Lim Lilis Sugiarti Lily Rahmawati M. Rimawan Maghfirah Zulfa Maha Putra Mardjanis Said Martira Maddeppungeng Martira Maddepunggeng Martomo Setyawan Maryudi Maryudi Maryudi Maryudi Mayke Sugianto Tedjasaputra Megamawarni Megamawarni Mei Neni Sitaremi Mei Neni Sitaresmi Meutia, Firdalena Muhammad Alfian Muhammad Nur Arkham Muhammad Yamin Mulya Rahma Karyanti, Mulya Rahma Mulyanis Nafira Alfi Zaini Amrillah Nafisah Nurul Rahmatia Nafisah Nurulrahmatiah Nanda Novita Nastiti Kaswandani Netty Herawaty Nia Kurniati Nur Aliza Nuraini Fatmi Nurhayati Nurhayati Nurhayati Nurjanah Nurjanah Nurul Huda Piprim B Yanuarso Pramudia Bagus Dewangga Puji Muniarty Pustika Amalia Putri Ulya Ul Ulum Rahayu, Aster Rahmayanti Rahmayanti Raihan Raihan Ratu Meulya Rezeki Ray Wagiu Basrowi Ray Wagiu Basrowi Reka Seprina Rini Purwanti Rini Sekartini Rini Sekartini Rini Sekartini Rini Sekartini Rini Sekartini Riska Utami Melani Putri Riski Hernando Rita Friyani Rizqi, Reza Muhammad Rulina Suradi Safitri Maya Safriana Safriana Sapina Sapina Setyo Handryastuti Sisilia Daeng Bakka Mau Siti Jamilatun Sri Ningsih Sri Rejeki H Hadinegoro. Sri Rezeki Hadinegoro Sri Rezeki Hadinegoro Sri Rezeki S Hadinegoro Sri Rezeki S. Hadinegoro Suhendra Suhendra Syafrizal Idris Syawitri P. Siregar Tania Paramita Teny Tjitra Sari Teny Tjitra Sari Tita Menawati Liansyah Titis Prawitasari, Titis Tjhin Wiguna Toto Wisnu Hendrarto Tri Sunarti Wahyutami Tulus Setiawan Tuty Rahayu Ulys Larasati Waldi Nurhamzah Wan Nedra Widya Widya Winny N Wishwadewa Wulandari Yanti Yudi Wahyudin Yulianti Wibowo Yulianti Wibowo Yunan Surono Zaki Hendra Zeki Y Zakiuddin Munasir Zakiudin Munasir