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All Journal Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pendidikan Dasar (JIPDAS) INCOME : Jurnal Akuntansi dan Keuangan
Lestari, Dinda Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Struktur Modal, Penyaluran Kredit, dan Profitabilitas Perbankan Konvensional Lestari, Dinda Putri; Sihono, Agus
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.10143

Abstract

This research was conducted to find out whether capital structure, operational costs and credit distribution can influence profitability. The ROA proxy is used to measure profitability, the DER proxy is used to measure capital structure, the LDR proxy is used to measure credit distribution, and operational costs are measured by comparing operational costs with income. Banking sector entities on the Indonesian Stock Exchange (BEI) from 2020 to 2022 as population. Purposive sampling technique to determine the sample, the criteria used are entities that have profits during the research period. So that the sample that can be used is 87 financial reports from 29 entities. This research uses a causalization design. Using multiple regression analysis techniques, this research shows that capital structure does not have a significant impact on profitability, operational costs do not have a significant impact on profitability, and credit distribution has a significant impact on profitability in a positive direction. The implications of this research provide input to shareholders on the importance of managing company assets to obtain good profitability.
Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia) Wany, Eva Wany; Lestari, Dinda Putri
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS WEB WORDWALL PADA PEMBELAJARAN IPAS DI KELAS V SDN 115473 TANJUNG PASIR Lestari, Dinda Putri; Hatmi, Edizal; Simanjuntak, Eva Betty; Mailani, Elvi; Siregar, Fajar Sidik
Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Vol 5 No 4 (2025): Vol. 5 No. 4 Edisi November 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Fakultas Pendidikan Ilmu Pengetahuan Sosial dan Bahasa Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/jipdas.v5i4.3454

Abstract

Penelitian ini bertujuan untuk mengetahui kelayakan, kepraktisan dan keefektivitasan media pembelajaran kuis berbasis web wordwall pada pembelajaran IPAS Di Kelas V SDN 115473 Tanjung Pasir T.A.2024/2025. Adapun metode yang digunakan dalam penelitian ini adalah metode Research and Development (R&D) Model 4D yakni Define, Design, Development and Dissemination. Adapun subjek penelitiannya adalah siswa kelas V-A SDN 115473 Tanjung Pasir. Sedangkan instrumen atau alat pengumpuln data adalah lembar observasi, lembar lembar observasi, lembar wawancara, angket validasi materi dan desain teknologi, angket validasi praktisi pendidikan dan soal tes. Hasil penelitian ini adalah media pembelajaran kuis berbasis web wordwall siswa yakni Papan Informasi dengan 3 aspek penilaian yang meliputi: Penilaian terhadap aspek kelayakan isi materi dengan hasil persentase 83,75% (Valid/ Layak digunakan), aspek kelayakan tampilan desain dan teknologi dengan persentase 97,36% (Valid/ Layak untuk digunakan), aspek Praktikalitas diperoleh hasil persentase 93.75% (Valid/ Layak untuk digunakan). Sedangkan untuk hasil efektifitas dari pre-test dan post-test dengan persentase 85%. Berdasarkan hasil uji kelayakan, kepraktisan dan keefektifitasan produk ini maka dapat disimpulkan Media pembelajaran kuis berbasis web wordwall ini sangat layak, praktis dan efektif untuk digunakan.
Co-Authors ELVI MAILANI EVA BETTY SIMANJUNTAK Hatmi, Edizal SIDIK SIREGAR, FAJAR Sihono, Agus Wany, Eva Wany