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PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 STUDI PERUSAHAAN KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurul Huda Yus’an; Hamdana, Hamdana; Nur Apriana Sahrani
Journal of Innovation Research and Knowledge Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i9.9692

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan yang diukur menggunakan return on asset, return on equity, debt to equity ratio, quick ratio dan total asset turnover sebelum dan saat pandemi Covid-19. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Uji Wilcoxon Signed Rank Test. Populasi dalam penelitian ini terdiri dari perusahaan yang beroperasi dalam sektor kesehatan, termasuk farmasi, perlengkapan kesehatan, dan penyedia jasa kesehatan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Diperoleh 17 sampel perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Sehingga jumlah sampel penelitian ini keseluruhannya sebanyak 85 data (17 perusahaan x 5 periode penelitian). Berdasarkan hasil penelitian yang diperoleh maka return on asset (ROA) menunjukkan tidak ada perbedaan terhadap antara sebelum dan saat pandemi Covid-19. return on equity (ROE) menunjukkan tidak ada perbedaan terhadap antara sebelum dan saat pandemi Covid-19. Debt to equity ratio (DER) menunjukkan tidak ada perbedaan terhadap antara sebelum dan saat pandemi Covid-19. Quick ratio (QR) menunjukkan tidak ada perbedaan terhadap antara sebelum dan saat pandemi Covid-19. Total asset turnover (TATO) menunjukkan tidak ada perbedaan terhadap antara sebelum dan saat pandemi Covid-19.
Penguatan Jiwa Kewirausahaan Melalui Praktik Pembuatan Logo Produk pada Aplikasi Canva di SMA Muhammadiyah Bontomarannu Nurul Huda Yus’an; Mukarramah Syukur; Dwi Ayu Siti Hartinah H; Arif Rahman Hasdik
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 2 No. 4 (2025): November: Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v2i4.505

Abstract

Schools play a strategic role in fostering an understanding of entrepreneurship from an early age to equip students to face future challenges. Strengthening entrepreneurial concepts is necessary to build knowledge and an adaptive mindset relevant to the dynamics of the workplace and everyday life. This Community Service (PkM) activity, conducted at Muhammadiyah Bontomarannu High School, aimed to foster students' entrepreneurial spirit through practical logo creation using the Canva app, as an effort to foster a culture of innovation within the school environment. The program was implemented in the odd semester and included a method that included explaining basic entrepreneurial concepts through presentations, educational YouTube videos, explanations of digital business opportunities, and hands-on practice in product logo creation. Nineteen students from grades 10, 11, and 12 participated in this activity. The results showed that students were able to understand the concepts of creativity and innovation more concretely. They also developed critical thinking and creative problem-solving skills through the logo design process using digital applications on mobile devices. These findings reflect the developing adaptive, creative, and solution-oriented abilities of Muhammadiyah Bontomarannu High School students. Overall, this activity is an initial step in instilling an entrepreneurial mindset while strengthening a culture of innovation within the school environment and in daily life.