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All Journal JURNAL MANAJEMEN Jurnal Media Akademik (JMA)
Djulaeka
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Rasio Keuangan, Laporan Keuangan THE USE OF FINANCIAL RATIOS AS A MEASURING TOOL FOR THE FINANCIAL PERFORMANCE OF BUMDES TO IMPROVE THE WELFARE OF THE PEOPLE OF SIDAYU DISTRICT, GRESIK REGENCY: BUMDES Financial Performance Measurement Strategy Using Financial Ratios KHUMAIRO, DURRO; Zulkufli , Makhmud; Djulaeka
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 3 (2023): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

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Abstract

Sidayu District, as one of the areas in Gresik Regency, has unique characteristics and potential resources that can be developed to realize better economic growth and community welfare. One of the instruments that can be used to optimize this potential is Village-Owned Enterprises (BUMDes). The BUMDes that are the object of this study are BUMDesa Podho Joyo Sukorejo village. In optimizing the role of BUMDes, financial performance evaluation is very necessary to measure financial performance and to encourage the improvement of the welfare of the people of Sidayu District. This study uses descriptive quantitative research methods using a financial ratio analysis approach.The research data used are primary data and secondary data. The results showed that in 2018-2022 the liquidity ratio showed a very poor category. Similarly, the solvency ratio is still said to be very unfavorable due to the increasing debt to total asset ratio and debt to equity ratio. The profitability ratio is said to be sufficient and very good, because the higher the ratio value, the better the financial performance condition of BUMDes. However, in contrast to the activity ratio, BUMDes do not meet the standard for calculating total asset turnover so that they are included in the very poor category.
URGENSI PENETAPAN HAK ASUH ANAK DI BAWAH UMUR PADA IBU YANG DIDUGA BERMASALAH (STUDI KASUS PUTUSAN NOMOR 754/PDT.G/2023/PA.PTK) Nevarezita Rahmanda Arsyilhakim; Khoiriyah; Djulaeka
Jurnal Media Akademik (JMA) Vol. 3 No. 7 (2025): JURNAL MEDIA AKADEMIK Edisi Juli
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i7.2478

Abstract

Perkawinan adalah persatuan antara dua orang yaitu laki-laki dan perempuan dengan tujuan untuk membangun dan membentuk keluarga/rumah tangga yang harmonis, bahagia, dan tentram. Dalam rumah tangga, masalah rumah tangga bisa datang dari hal-hal kecil yang dapat menyebabkan cekcok berkepanjangan hingga akibat buruknya dapat terjadi perceraian yang dapat menyebabkan sengketa hak asuh anak. Jenis penelitian yang digunakan dalam menyusun penelitian ini adalah yuridis normatif melalui pendekatan perundang-undangan (statute approach) dan pendekatan kasus (case approach), dengan sumber data primer diperoleh dari peraturan perundang-undangan dan Putusan No.754/Pdt.G/2023/PA.Ptk, dan untuk sumber data sekunder diperoleh dari jurnal hukum, buku, artikel hukum, bahan hukum yang diperoleh dari media sosial dan internet yang masih relevan dengan topik penelitian ini. Hak asuh anak belum mumayyiz memang seharusnya jatuh pada ibu, namun dalam penelitian ini menunjukkan bahwa hakim memutus hak asuh anak jatuh pada ibu, padahal ibu tersebut cukup bermasalah dan majelis hakim dalam menetapkan hak pemeliharaan/hadhanah semata-mata memperhatikan kepentingan terbaik anak.
Co-Authors Khoiriyah KHUMAIRO, DURRO Nevarezita Rahmanda Arsyilhakim Zulkufli , Makhmud