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All Journal Indonesian Research Journal on Education Jurnal Ilmiah Pendidikan dan Keislaman
Balitesa, Tiara
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AKSIOLOGI SAINS Hafizi, Ahmad; Agustari, Jesi; Juliana, Peby; Syarah, Siti; Balitesa, Tiara; Hartati, Yulfi; Harahap, Sahrul Sori Alom
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 3 No. 2 (2023): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v3i2.65

Abstract

The purpose of this study was to determine the Axiology of  Science, the use of scientific knowledge, How to Solve Problems, and the Neutrality of Science. The data collection technique used is analysis and evaluation from several related sources while this type of research exists, it is descriptive qualitative. The results of research on the axiology of science can be concluded that the axiology of science is a value and ethics in studying and understanding Natural Sciences in a bound and arranged manner. Furthermore, in the use of scientific knowledge, there are three theories, first theory as a means of explanation, second theory as a means of fortune telling, and finally theory as a controlling tool. Then the results of research on the way science solves problems can be found that there are three steps in solving problems, first identifying problems, second looking for theories, third reading the literature again and establishing actions. And the neutralization of science can be found that whether or not science is neutral depends on its use and purpose
Analisis Rasio Laporan Keuangan dan Penilaian Aset Hendra, Joni; Hamdani, Irza; Ulya, Nailil; balitesa, Tiara
Indonesian Research Journal on Education Vol. 5 No. 3 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i3.2546

Abstract

Penelitian ini menganalisis rasio keuangan dan penilaian aset untuk menilai kinerja PT Japurut dengan metode deskriptif-analitis dan pembandingan rata-rata industri. Data diambil dari laporan keuangan perusahaan (neraca, laba rugi, arus kas) periode 2021–2023. Rasio yang diteliti meliputi likuiditas (rasio lancar, acid test), solvabilitas (rasio utang, TIE), profitabilitas (ROA, ROE, BEP), dan nilai pasar (rasio harga-laba). Analisis Du Pont digunakan untuk menguji hubungan antara margin laba dan perputaran aset. Hasil menunjukkan PT Japurut berada di bawah rata-rata industri dalam likuiditas (rasio lancar: 2,5x vs. 3,6x) dan profitabilitas (ROA: 4,8% vs. 10%), disebabkan tingginya utang dan manajemen persediaan yang kurang efisien. Studi ini menegaskan kegunaan rasio keuangan dalam pengambilan keputusan, meski memiliki keterbatasan seperti ketergantungan pada data historis. Rekomendasi mencakup restrukturisasi utang dan peningkatan efisiensi operasional.
Co-Authors Agustari, Jesi Hafizi, Ahmad Hamdani, Irza Harahap, Sahrul Sori Alom Hartati, Yulfi Hendra, Joni Juliana, Peby Syarah, Siti Ulya, Nailil