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All Journal Jurnal Akuntansi Kompetif Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Kedokteran Meditek Cermin Dunia Kedokteran
Anastasia, Cindy
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Neuroscience Public Health

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ANALISIS PERUBAHAN CURRENT RASIO PADA PT. ULTRA JAYA SEBELUM, SAAT, SETELAH PANDEMI COVID-19 Anastasia, Cindy; Wijaya, Lauren; Manurung, Elizabeth Tiur
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2171

Abstract

This research aims to analyze changes of the current ratio of leading dairy industry company in Indonesia, namely PT. Ultra Jaya Milk Industry And Trading Company, Tbk before, during, and after COVID-19 pandemic. In order to ascertain the pandemic impact on the company's current ratio, the data calculated in three period: before (2017–2019), during (2020–2021), and after (2022-2024) pandemic. This study uses before pandemic as a baseline by testing 30 data of company financial statements listed on the Indonesia Stock Exchange in 2017-2024. This research tested by regression analysis on historical data using SPSS software to identifies pandemic effect on the resulting current ratio. The result shows that during the pandemic, the decrease of current ratio with a P-value 0,028 have a significant effect compared to before pandemic. Meanwhile, after pandemic shows that the decrease of current ratio is no longer significant with P-value 0.197. Keywords: Current Ratio, Current Assets, Current Liabilities, COVID-19 Pandemic, Liquidity Management.
Pengaruh perubahan kurs terhadap nilai impor bahan baku benang dengan strategi hedging sebagai mitigasi risiko Wijaya, Lauren; Anastasia, Cindy; Manurung, Elizabeth Tiur
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 1 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i1.1635

Abstract

Globalisasi menyebabkan industri tekstil Indonesia sangat bergantung pada impor benang katun (HS 52051100) dari luar negeri, terutama dari Tiongkok. Ketergantungan ini membuat industri sangat rentan terhadap fluktuasi kurs. Penelitian ini bertujuan untuk menganalisis pengaruh kurs USD, harga benang, suku bunga, inflasi, dan volume impor terhadap nilai impor benang katun periode 2020–2023. Metode yang digunakan adalah regresi linier berganda dengan data sekunder bulanan. Hasil menunjukkan bahwa kurs, harga benang, suku bunga, dan volume berpengaruh signifikan terhadap nilai impor, sedangkan inflasi tidak signifikan. Nilai adjusted R² sebesar 0,9894 menunjukkan bahwa model memiliki daya jelas yang tinggi. Penelitian ini juga menekankan pentingnya strategi hedging, seperti kontrak forward dan currency option, untuk mengurangi risiko nilai tukar. Temuan ini bermanfaat bagi perusahaan tekstil dalam menjaga kestabilan biaya impor serta sebagai dasar pengambilan kebijakan mitigasi risiko kurs.
Hubungan Perilaku Konsumsi Makanan Cepat Saji terhadap Tingkat Keparahan Akne Vulgaris pada Mahasiswa Laki-Laki: Hasil Penelitian Santosa, Mariani; Anastasia, Cindy; Lonah; Yuliana; Yantho, Erwin; Budiyanti, Ecie
Cermin Dunia Kedokteran Vol 52 No 5 (2025): Kardiologi
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v52i5.1291

Abstract

Introduction: Acne vulgaris has the highest prevalent skin disease in the world, with food is one of the most common triggers in adolescents. Availability of fast food has influenced young adults eating pattern. This study aims to determine the relationship between frequency of fast food consumption and severity of acne vulgaris in male students. Methods: This cross-sectional study was conducted on 129 male students. Frequency of fast food consumption and severity of acne vulgaris was measured using a modified FFQ questionnaire and GAGS score. Data were processed with STATA and analyzed using Chi-square. Results: The result showed that 65.89% male students often consumed fast food and the majority of respondents experienced mild acne vulgaris (55.81%). There was a significant relationship between frequency of fast food consumption and severity of acne vulgaris (p=0.020). Conclusion: The results of this study suggest a significant relationship between frequency of fast food consumption and severity of acne vulgaris among male students.
Peran Ultrasonografi (US) dalam Pemeriksaan Post-Mortem: Sebuah Studi Literatur Yen, Liauw Djai; Saputro, Alexandra Ambar; Suwito, Michelle Margaretha; Damanik, Eunike Marshya Easter; Hadiwinata, Evellyn; Anastasia, Cindy; Sinurat, Radinka Genevieve Theopilia
Jurnal Kedokteran Meditek Vol 32 No 1 (2026): Januari
Publisher : Fakultas Kedokteran Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/jkdoktmeditek.v32i1.4011

Abstract

Introduction: The global decline in autopsy rates has raised concerns about its consequences for education and research. Virtual autopsy offers a non-invasive alternative to conventional procedures, avoiding tissue destruction and gaining wider family acceptance. Ultrasonography (US) is widely available, relatively inexpensive, and has emerging potential in post-mortem evaluation. Purpose: To review the role of US as a post-mortem imaging modality as an alternative method to conventional autopsy. Methods: A literature search was conducted in PubMed, Google Scholar, and the Journal of Forensic Sciences for studies published between 2019 and 2025. Eligible designs included prospective diagnostic studies, case reports, systematic reviews, and descriptive observational research. Reported statistical analyses involved sensitivity and specificity calculations, logistic regression, diagnostic accuracy meta-analyses, and Fisher’s exact test (p<0.05). Results: With the advancement of technology, virtual autopsy can provide important information that helps determine the cause and manner of death. Early post-mortem US has been shown to identify aortic dissection, pericardial and pleural effusions, pneumothorax, deep vein thrombosis (DVT), and pulmonary embolism. In forensic practice, US is used as a complementary technique, reducing the need for extensive autopsy exploration and limiting biological exposure risks to forensic staff. Conclusion: Post-mortem US is a practical and effective tool for detecting pathological findings, particularly in resource-limited settings or when infection risk is high. However, its diagnostic performance is constrained by gas artifacts, tissue cooling, and limited access to internal organs. Further research is needed to standardize techniques and validate diagnostic accuracy.
Co-Authors Budiyanti, Ecie Damanik, Eunike Marshya Easter Elizabeth Tiur Manurung Hadiwinata, Evellyn Lonah, Lonah Mariani Santosa, Mariani Saputro, Alexandra Ambar Sinurat, Radinka Genevieve Theopilia Suwito, Michelle Margaretha Wijaya, Lauren Yantho, Erwin Yen, Liauw Djai Yuliana Yuliana