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p-Index From 2021 - 2026
0.444
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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Toha
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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THE EFFECT OF AGRICULTURAL LAND AREA AND AGRICULTURAL LABOR ON UNEMPLOYMENT IN INDONESIA Saharuddin; Toha
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.787

Abstract

This study analyzes the effect of agricultural land area and agricultural labor on the unemployment rate in Indonesia during the period 1994–2021 using multiple linear regression. The results show that agricultural land has a significant negative effect on unemployment, while agricultural labor has a significant positive effect. This indicates that expanding agricultural land can reduce unemployment, but an increase in agricultural labor without adequate land absorption may increase unemployment. The findings suggest the need for agricultural modernization and rural economic diversification to reduce unemployment more effectively.
ANALYSIS REPORT FINANCE PT. TELKOM INDONESIA (LIMITED) TBK 2023-2024 PERIOD Dea Amanda; Miftahul Jannah; Nabila Nur Ayuni Balqis; Toha; Aiyub
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.302

Abstract

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk during the 2023-2024 period using financial ratio analysis. As the largest state-owned telecommunications company, Telkom faces the challenges of digital transformation and dynamic market competition. The research method used is descriptive comparative, processing secondary data from the company's annual financial reports, including the balance sheet and income statement. The analysis results show that the company's liquidity has improved, as evidenced by the Current Ratio, which rose from 0.78 to 0.82, although still below the ideal standard. In terms of solvency, the company maintains a healthy capital structure with a Debt to Asset Ratio (DAR) of 46%. However, profitability is under pressure, with a decline in Net Profit Margin (NPM) to 20.5% due to increased operating expenses. The activity ratio also recorded a slowdown in accounts receivable turnover to 12.30 times. Overall, Telkom has strong financial fundamentals but needs to improve operational efficiency and optimize accounts receivable collection to maintain future growth.
Co-Authors Aiyub Dea Amanda MIFTAHUL JANNAH Nabila Nur Ayuni Balqis Saharuddin