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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Accounting and Business Journal Educational Studies and Research Journal
Tampubolon, Tesalonika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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The Effect of Inventory Turnover and Receivables Turnover on Profitability in Coal Sub-Sector Companies Listed on The Indonesia Stock Exchange (BEI) Doloksaribu, Kristin Natalia; Putra, M. Syukrillah; Tampubolon, Tesalonika; Saraswati, Dwi
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4872

Abstract

In the field of capital markets at panca budi university (unpab), this research aims to find out how the inventory turnover and receivables turnover methods influence the profitability of coal sub-sector companies listed on the indonesian stock exchange (bei). Participants in this research were steel industry. The research samples were ADRO, GEMS, HRUM, ITMG and PTRO companies. Individually, the inventory turnover has no effect on profitability. Individually, receivables turnover has a positive and significant influence on profitability. Together, inventory turnover and receivables turnover have a positive and significant influence on profitability.
The Effect of Forensic Audit on the Speed and Accuracy of Financial Case Resolution by Taking Case Complexity, Expertise Auditors, and Supporting Technology Doloksaribu, Kristin Natalia; Tampubolon, Tesalonika; Putra, M Syukrillah; Dwilita, Handriyani
Educational Studies and Research Journal Vol. 2 No. 1 (2025): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/pax1tj68

Abstract

Forensic audits can speed up the resolution of financial cases by providing faster and more precise analysis. Forensic AUDITS increase the accuracy of case resolution by providing a more thorough investigation, and clearer and more accountable evidence. The more complex a financial case, the more likely it is that the speed of case resolution will be affected. The more complex a case, the higher the likelihood of errors in the interpretation of evidence or data, which can reduce accuracy. Auditor expertise plays a very important role in speeding up the resolution of financial cases. Auditor expertise plays a key role in improving the accuracy of case resolution. Supporting technology accelerates the resolution of financial cases by increasing efficiency in data collection, analysis, fraud detection, reporting, and communication. Supporting technology plays a very large role in increasing the accuracy of case resolution.
INTEGRASI CERITA RAKYAT LEGENDA DANAU TOBA DALAM PEMBELAJARAN BAHASA INDONESIA SEBAGAI PENGUATAN IDENTITAS BUDAYA Tampubolon, Tesalonika; br Tarigan, Maharani; Assifa, Mutiara; Perdani, Alvin; Salwa, Siti; Ani, Indri; Sartika Panggabean, Dewi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48784

Abstract

This study aims to analyze the integration of the folklore Legenda Danau Toba in Indonesian language learning as an effort to strengthen students’ cultural identity. The research employed a meta-analysis approach using a systematic literature review method. The data sources were obtained from accredited national journal articles accessed through Google Scholar and published between 2025 and 2026. Data collection techniques included scientific article documentation, article identification, and data classification. The data were analyzed using content analysis through the stages of categorization, synthesis, and interpretation. The findings revealed that the Legenda Danau Toba contains various local wisdom values, such as integrity, environmental awareness, social responsibility, and cultural tolerance. The integration of folklore in Indonesian language learning was found to improve cultural literacy, awareness of local identity, and students’ critical thinking skills. In addition, the implementation of the Culturally Responsive Transformative Teaching (CRTT) approach and creative transformation strategies created more contextual, reflective, and innovative learning experiences. Therefore, local folklore has significant potential as a medium for Indonesian language learning that supports character building and the strengthening of cultural identity among the younger generation.
Co-Authors Ani, Indri Assifa, Mutiara br Tarigan, Maharani Doloksaribu, Kristin Natalia Handriyani Dwilita Perdani, Alvin Putra, M Syukrillah Putra, M. Syukrillah Salwa, Siti Saraswati, Dwi Sartika Panggabean, Dewi