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ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Putri, Dinda Ramadhani; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
Analysis of Soil Salinity Distribution in the Wonorejo Mangrove Botanical Gardens, Surabaya Putri, Dinda Ramadhani; Sasongko, Purnomo Edi; Priyadarshini, Rossyda
JURNAL AGRONOMI TANAMAN TROPIKA (JUATIKA) Vol. 8 No. 1 (2026): Jurnal Agronomi Tanaman Tropika (JUATIKA) Vol. 8 No. 1 January 2026
Publisher : LPPM UNIVERSITAS ISLAM KUANTAN SINGINGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/juatika.v8i1.4715

Abstract

Environmental factors, particularly salinity conditions, influence the function of mangrove forests. Salinity plays a crucial role in the growth, resilience, and zonation of mangrove species. Therefore, it is essential to analyze salinity levels. This study aims to assess salinity levels to determine their effect on soil fertility and to evaluate the influence of the distance from salinity sources in the Wonorejo Mangrove area. Soil sampling was conducted at distances ranging from 5 meters to 60 meters from the riverbank, along three designated paths: J1 (first path), J2 (second path), and J3 (third path). Both composite and intact soil samples were collected. Composite and intact soil samples were taken at intervals from 5 to 60 meters from the riverbank, with each path containing two sampling points, resulting in a total of six sample points (T1, T2, T3, T4, T5, T6), each repeated three times. The observed parameters included soil pH, electrical conductivity (EC), soil permeability, soil texture, cation exchange capacity, and organic carbon content. The results of the chemical and physical analyses of the mangrove forest soil samples indicate that salinity levels range from high to very high. This finding is evidenced by the lowest EC value recorded in soil sample T3U3, which was 15.9 dS/m, indicating high salinity.