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Efektifitas Kinerja Perangkat Desa Dalam Melayani Masyarakat Berdasarkan UU No. 23 Tahun 2014 Sondang Ruth Lovenia Sinaga; Farhan Azra Hasibuan; Ira Yenita Malau; Tegar Haykal Parapat; Lastri Siregar; Sri Hadiningrum
Hakim: Jurnal Ilmu Hukum dan Sosial Vol. 2 No. 1 (2024): Februari : Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v2i1.1578

Abstract

This research is motivated by the fact that public services provided by government officials often tend to be complicated, such as: Service procedures, low level of education of officials, work discipline. This greatly influences the quality of public services in village government. This research has the main objective of establishing the government, namely to maintain a peaceful system in which society can live a normal life and improve the welfare of its people. In other words, in essence it is service to the community which is the main function of the government and is the government's obligation in managing its government, both central, regional and especially village governments which have direct contact with the community. This research using normative juridical research methods, normative juridical, namely legal research carried out by examining library materials or secondary data. The research results concluded that the effectiveness of village officials' performance in serving the community is very important in the context of implementing Law no. 23 of 2014. The success of village officials in understanding and implementing it has a direct impact on the welfare of the community at the local level. Therefore, it is necessary to continue to improve the quality of human resources, facilities and infrastructure at the village level to ensure optimal services in accordance with the provisions of the Law.
Pengaruh Kinerja Keuangan terhadap Stabilitas Keuangan dengan Pendekatan Rasio Keuangan dan Metode Altman Z-Score pada PT Samudera Indonesia Tbk Periode 2023–2024 dion silaban silaban; Lastri Siregar; Rasyidah Nur Inayah Ginting; Ribka Eflyn Simanjuntak; Sophieaty Laura Simanullang; Abdul Haris
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.269

Abstract

Penelitian ini bertujuan menganalisis pengaruh kinerja keuangan terhadap stabilitas keuangan PT Samudera Indonesia Tbk periode 2023–2024. Penelitian menggunakan metode asosiatif dengan pendekatan kuantitatif dan data sekunder berupa laporan keuangan triwulanan. Kinerja keuangan diukur melalui rasio profitabilitas (ROA, ROE, NPM), likuiditas (CR, QR, Cash Ratio), dan solvabilitas (DAR, DER), sedangkan stabilitas keuangan diukur menggunakan metode Altman Z-Score. Hasil penelitian menunjukkan bahwa rasio profitabilitas, likuiditas, dan solvabilitas secara parsial maupun simultan berpengaruh positif terhadap stabilitas keuangan perusahaan. Profitabilitas menjadi faktor paling dominan dalam memengaruhi perubahan nilai Z-Score, diikuti oleh likuiditas dan solvabilitas. Meskipun terjadi fluktuasi kinerja keuangan selama periode penelitian, nilai Z-Score menunjukkan bahwa perusahaan masih berada dalam kategori grey area namun cenderung membaik. Kesimpulan penelitian ini menunjukkan bahwa stabilitas keuangan perusahaan dipengaruhi oleh kombinasi kinerja keuangan, dengan profitabilitas sebagai faktor utama. Implikasi penelitian ini menekankan pentingnya menjaga efisiensi operasional, optimalisasi aset, serta keseimbangan struktur modal untuk mempertahankan stabilitas keuangan jangka panjang.