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All Journal Harmoni Pendidikan: Jurnal Ilmu Pendidikan Jurnal Bisnis, Ekonomi Syariah dan Pajak
Nurul Ghefira
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pelanggaran Etika di Universitas Pancasila: Dugaan Pelecehan Seksual Mengguncang Integritas Kampus Maura Sasqiandini; Nurul Ghefira; Muhammad Athilla Ghifary
Harmoni Pendidikan : Jurnal Ilmu Pendidikan Vol. 2 No. 1 (2025): Harmoni Pendidikan : Jurnal Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hardik.v2i1.1025

Abstract

The alleged sexual harassment case at Pancasila University highlights the importance of implementing ethical values ​​in the academic environment. This study aims to analyze ethical violations that occur, especially in the context of sexual harassment, using ethical theories such as deontology, utilitarianism, and justice theory. The results of the analysis indicate that these violations not only harm the victims individually, but also threaten the integrity, reputation, and trust of the academic community in the institution. The findings also indicate weaknesses in university policies and procedures in handling this case effectively. Therefore, it is necessary to update ethics policies, increase awareness through training, and a transparent and justice-oriented reporting system. With these steps, the university is expected to create a safe, fair, and moral environment for all members of the academic community.
Analisis Laporan Keuangan Sebagai Alat dntuk Menilai Kinerja Keuangan Perusahaan pada PT. Jasa Marga (Persero) TBK Tahun 2021 - 2024 Nurul Ghefira; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1201

Abstract

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.
Co-Authors Dalizanolo Hulu Maura Sasqiandini Muhammad Athilla Ghifary