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All Journal Jurnal Dinamika Sosial Budaya Jurnal Budgeting
Ariani, Rahma
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS STRATEGI SEGMENTATION, TARGETING, POSITIONING PADA PT HASANAH BUBUK SENTOSA Ariani, Rahma
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This study was conducted to determine the effect of Cash Turnover and Receivables Turnover on Return On Assets (ROA) in Food And Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2017 Period. In this study, researchers used data on the financial statements of companies listed on the Indonesia Stock Exchange which were then analysed using SPSS 22.0. The test results show that cash turnover and accounts receivable turnover have a significant positive effect on Return On Assets (ROA) and there is a simultaneous influence between cash turnover and accounts receivable turnover on Return On Assets (ROA) with an R Square value of 0.461. This shows that the percentage of the effect of cash turnover and accounts receivable turnover on Return On Assets (ROA) simultaneously is 46.1%. While the remaining 53.9% is influenced by other variables outside of the variables of this study.
Homoseksual Sebagai Fenomena Patologi Sosial: Tinjauan Norma Sosial Ariani, Rahma; Khadijah
Jurnal Dinamika Sosial Budaya Vol. 27 No. 2 (2025): Desember (2025)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v27i2.10631

Abstract

Homosexuality as a phenomenon of social pathology within the context of prevailing social norms in society, particularly in Indonesia. Homosexuality is viewed as deviant behavior that violates social, cultural, and religious norms. These norms continue to face challenges from social changes, where LGBT (lesbian, gay, bisexual, transgender) behavior is seen as one of the symptoms of such changes. The study employs a qualitative method based on literature reviews to understand the relationship between homosexuality and social norms, as well as its impact on society. The findings show that homosexuality, often considered a form of social pathology, generates social anxiety and negative reactions, including discrimination and exclusion. The factors contributing to homosexuality include environmental influences, past trauma, and biological factors. From religious and cultural perspectives, homosexual behavior is rejected, while psychologically, individuals with egodystonic homosexuality experience significant mental stress. Although homosexuals are recognized as having basic human rights as citizens, there is no clear regulation regarding their sexual activities in Indonesia. This study contributes to a deeper understanding of homosexuality as a social phenomenon and offers approaches to addressing this issue without neglecting the human rights of LGBT individuals.
Co-Authors Khadijah