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Pengaruh Solvabilitas Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Property Yang Terdaftar Di Bursa Efek Indonesia Monetarist Butar Butar; Agam Sinaga; Ulinar Sihotang
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6047

Abstract

In general, every company is required to generate maximum profits. The core problem of this research is whether the Debt to Equity Ratio and Current Ratio partially and simultaneously affect Return on Investment in property companies listed on the Indonesia Stock Exchange 2023-2024, covering a population of 71 companies and a sample of 30 selected according to sampling criteria using the purposive sampling method. This research uses a quantitative method, with secondary data types. Data collecction techniques used are library research and observation. The data analysis technique used is multiple linear regressiion analisis using the SPSS program. The results of the study show a regresion eqution Y = 0.343 + 0.196 X1 + 0.030 X2. The resullts of the studi indicate that the Debt to Equity Ratio partially affects Return on Investment (ROI). The Current Ratio partially affects Return on Investment (ROI). The Debt to Equity Ratio and Current Ratio simultaneously affect Return on Investment.
Pemberdayaan Ibu-Ibu PKK Melalui Pelatihan Pembuatan Detergen Cair Sebagai Alternatif Penambahan Pendapatan Keluarga Desa Karang Anyar Eva Solita Pasaribu; William Parlindungan Sihombing; Nowel Dewantara; Erbin Sitorus; Agam Sinaga; Donald Frensius Pasaribu
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp324-328

Abstract

Family independence is one of the benchmarks for achieving family welfare. A prosperous family will have a positive impact on various aspects of life, one of which is the ability to meet family needs from the lowest to the highest. However, achieving family independence is not as easy as imagined. It requires a stable income and the active role of actors in the household, one of which is the mother as the primary role holder in a family. A mother's active role in various activities in the community and organizational environment is expected to improve the skills possessed. The involvement of mothers in the Family Welfare Empowerment (PKK) will open insights and creativity to further progress and development and have the initiative to increase family income. As an effort to improve the skills of PKK mothers in Karang Anyar Village, this activity provides training in making liquid detergent, based on the premise that liquid detergent is a daily family necessity and is very easy to practice independently or in groups and can be an alternative to increase family income. The final response to this activity was very positive and had an impact on the desire of PKK mothers to make it a source of additional income for the family, thus creating family independence.
Penguatan Kompetensi Digital Guru di Yayasan Pendidikan Citra Mandiri Medan Berbasis Teknologi Agam Sinaga; Nikous Soter Sihombing; Tety Octora Paulina Br Sitohang; Kennedi Tampubolon
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 3 (2026): Agustus (In Progress)
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/v3xxx498

Abstract

Perkembangan teknologi digital dalam dunia pendidikan menuntut guru untuk memiliki kompetensi digital yang memadai dalam merancang media, melaksanakan evaluasi, dan mengelola pembelajaran berbasis teknologi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi digital guru di Yayasan Pendidikan Citra Mandiri Medan melalui pelatihan dan pendampingan berbasis teknologi. Metode pelaksanaan dilakukan melalui tahapan identifikasi kebutuhan, pelatihan interaktif, praktik langsung, serta evaluasi hasil pelatihan. Materi pelatihan mencakup perancangan media pembelajaran digital, penggunaan platform evaluasi berbasis teknologi, serta pengelolaan pembelajaran menggunakan aplikasi digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam memanfaatkan teknologi pembelajaran secara efektif. Guru mampu mengembangkan media pembelajaran digital yang lebih interaktif serta melakukan evaluasi pembelajaran berbasis teknologi dengan lebih sistematis. Kegiatan ini memberikan dampak positif terhadap peningkatan kualitas pembelajaran di lingkungan yayasan. Dengan demikian, penguatan kompetensi digital guru menjadi langkah strategis dalam mendukung transformasi pembelajaran berbasis teknologi di era digital. Hasil evaluasi menunjukkan adanya peningkatan rata-rata kompetensi digital guru sebesar 27%, ditandai dengan kenaikan nilai rata-rata pre-test dari 64,8 menjadi 82,3 pada post-test, serta tingkat kepuasan peserta mencapai 92%, yang menunjukkan efektivitas pelatihan berbasis teknologi
Financial Inclusion and Taxation in Digital Finance: Mediating Organizational Capabilities in Indonesian Startups Agam Sinaga; Sunday Ade Sitorus
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 2 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i2.016

Abstract

Objective: This research evaluates whether financial inclusion and taxation shape the use of digital finance by Indonesian startups, both independently and through three firm-level capabilities: corporate governance, financial literacy, and technological innovation. Institutional Theory is combined with Dynamic Capability Theory to clarify how external institutional conditions are converted into organizational resources for digital financial transformation.Methodology: An explanatory quantitative survey was analyzed through Partial Least Squares Structural Equation Modeling in SmartPLS 4. From a population of 2,558 registered Indonesian startups, purposive screening produced 100 valid firm-level responses. The analysis first examined measurement reliability and validity and then assessed the direct paths and specific mediation effects in the structural model.Findings: Financial inclusion and taxation were each positively associated with digital finance through significant direct and indirect routes. Broader financial access supplies resources and connections to formal services, whereas tax requirements encourage transparent reporting, accountability, compliance, and process modernization. Governance quality, financial competence, and innovation operate jointly in translating institutional access and regulatory pressure into practical digital-finance implementation.Conclusion: Enduring digital transformation requires an enabling financial and regulatory environment together with capable internal systems. Public policy should pair inclusion and digital-tax initiatives with support for governance, financial skills, and technology readiness. Startup leaders should likewise invest in internal controls, employee competence, and digital infrastructure to strengthen competitiveness and continuity.