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All Journal PERMANA Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Dialektika: Jurnal Ekonomi dan Ilmu Sosial JOMPA ABDI: Jurnal Pengabdian Masyarakat Public Health and Safety International Journal (PHASIJ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Jurnal Gerakan Edukasi dan Masyarakat Nusantara (GEMANUSA)
Eva Anggra Yunita
Universitas Pancasakti Tegal
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Upaya Pencegahan Stunting Melalui Penyuluhan dan Pemberian Makanan Tambahan Pada Ibu Hamil Maulidia Bintang Nur Zaman; Ira Puspita Sari; Catur Wahyudi; Agnes Dwita Susilawati; Mohammad Arridho Nur Amin; Eva Anggra Yunita; Tri Sulistyani
GERAKAN EDUKASI DAN MASYARAKAT NUSANTARA Vol. 1 No. 1 (2025): Jurnal Gerakan Edukasi dan Masyarakat Nusantara
Publisher : CV. DIGITIAL EDUKASI NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65841/gemanusa.v1i1.130

Abstract

The problem of stunting is a crucial issue that must be addressed collectively. Poverty and low levels of knowledge are key factors that must be addressed to prevent stunting. Stunting prevention must be implemented as early as possible, starting from when the fetus is still in the womb. A child's first 1,000 days must be protected. To reduce stunting rates, collaboration between the government, health services, social services, and the wider community is crucial. One way to reduce stunting is by raising awareness of stunting through outreach and mentoring. The community service program was implemented by the Lambanggelun Village Community Service Team in collaboration with the Paninggaran District Health Center and the Lambanggelun Village government. Lambanggelun Village, Paninggaran District, is one of the villages with a high stunting rate. The activity began with an FGD. The FGD results showed that the Lambanggelun Village community still has low knowledge and awareness of stunting prevention. Therefore, the Lambanggelun Village Community Service Team began its activities with data collection to obtain the latest data on the number of pregnant women in Lambanggelun Village. The data collection results showed that there were 20 pregnant women. After the data collection, the program continued with the preparation of materials, the creation of educational videos, the educational process, and finally, evaluation and provision of supplementary food for pregnant women. The results of the educational activities showed that pregnant women became more aware of the dangers of stunting and there was an increase in their own prevention efforts.
Pengaruh Capital Adequacy Ratio, BOPO, dan Loan to Deposit Ratio terhadap Non-Performing Loan pada Bank Konvensional di Indonesia yang Terdaftar BEI Ade Sumarni; Dien Noviany Rahmatika; Eva Anggra Yunita
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7608

Abstract

This study aims to examine the effect of the Operating Expenses to Operating Income ratio (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and the implementation of Good Corporate Governance (GCG) on non-performing loans (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data from annual financial statements. The sample was selected using purposive sampling, resulting in 33 banks observed over five years (165 observations). Multiple linear regression analysis was applied using IBM SPSS software. The findings indicate that BOPO and LDR have a positive and significant effect on NPL. Meanwhile, CAR has a negative but insignificant effect on NPL. In contrast, GCG has a negative and significant effect on NPL. This study is expected to provide insights for banking management to improve operational efficiency, strengthen credit risk management, and enhance corporate governance practices in order to reduce bad credit risk.    
Pengaruh Capital Intensity Ratio, Net Profit Margin dan Leverage Terhadap Effective Tax Rate dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Konsumen Non Primer Naella Amalia Sri Amai; Abdulloh Mubarok; Eva Anggra Yunita
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.208

Abstract

Penelitian ini mengkaji pengaruh Capital intensity ratio, Net profit margin, dan leverage terhadap Effective tax rate (ETR), dengan profitabilitas sebagai variabel moderasi, pada perusahaan non-primer konsumen yang terdaftar di BEI periode 2020–2024. Dari 165 perusahaan, dipilih 45 perusahaan melalui purposive sampling, sehingga diperoleh 225 observasi selama lima tahun. Analisis data menggunakan regresi linear berganda, Moderated Regression Analysis (MRA), uji t, dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa capital intensity dan leverage berpengaruh negatif signifikan terhadap ETR, sedangkan Net profit margin tidak berpengaruh signifikan. Profitabilitas terbukti memoderasi pengaruh capital intensity dan Net profit margin terhadap ETR, namun tidak pada leverage. Temuan ini menekankan pentingnya profitabilitas dalam strategi manajemen pajak dan memberikan masukan bagi regulator untuk meningkatkan efektivitas pengawasan pajak pada sektor non-primer konsumen.
The Effect of Premiums, Investments, Claims, and Underwriting on RBC: Moderating Profitability in Insurance on the IDX 2020–2025 Eva Anggra Yunita; Yanti Puji Astutie; Juli Riyanto Tri Wijaya; Bilqis Nur Syamsidah
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.97

Abstract

This study examines the effects of premium income, investment returns, claim expenses, and underwriting results on risk-based capital (RBC), with profitability as a moderating variable, in insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports. The research population comprises 12 insurance companies listed on the IDX. A purposive sampling technique was applied, resulting in 72 observations from 12 companies. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that premium income has no significant effect on risk-based capital. Investment returns have a positive and significant effect on risk-based capital, whereas claim expenses have a negative and significant effect. Underwriting results also have a negative and significant effect on risk-based capital. Furthermore, profitability does not moderate the relationship between premium income, investment returns, claim expenses, or underwriting results and risk-based capital. These findings suggest that profitability does not strengthen or weaken the effects of the examined financial factors on the solvency level of insurance companies.
Inovasi Alsintan Portabel Multi Fungsi Untuk Meningkatkan Ketertarikan Generasi Z Pada Sektor Pertanian Tofik Hidayat; Siswiyanti Siswiyanti; Mohammad Cipto Sugiono; Eva Anggra Yunita
Public Health and Safety International Journal Vol. 5 No. 02 (2025): Public Health and Safety International Journal (PHASIJ)
Publisher : YCMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55642/phasij.v5i02.1197

Abstract

Rendahnya minat Generasi Z terhadap sektor pertanian menjadi tantangan serius bagi keberlanjutan ketahanan pangan nasional, khususnya pada wilayah pertanian lahan terasiring yang memiliki keterbatasan akses teknologi. Penelitian ini bertujuan mengembangkan inovasi alat dan mesin pertanian (alsintan) portabel multifungsi yang sesuai dengan karakteristik lahan terasiring serta mampu meningkatkan efisiensi kerja dan ketertarikan generasi muda pada sektor pertanian. Metode yang digunakan adalah metode rasional kreatif dengan pendekatan SCAMPER yang meliputi tahapan clarifying objectives, establishing function, setting requirements, determining characteristics, dan product improvement. Data antropometri petani digunakan sebagai dasar perancangan untuk memastikan aspek ergonomi. Hasil penelitian menunjukkan bahwa alsintan portabel multifungsi dengan berat ±13,5 kg dan dimensi 59 × 40 × 40 cm mampu menjalankan fungsi penyiangan gulma, pemotongan padi, dan perontokan padi secara efektif. Penggunaan alsintan ini meningkatkan produktivitas kerja hingga 1,5–5 kali dibandingkan metode manual serta menurunkan tingkat kelelahan petani. Inovasi ini berpotensi menjadi solusi teknologi tepat guna untuk meningkatkan minat Generasi Z terhadap sektor pertanian di wilayah lahan terasiring.
Co-Authors Abdulloh Mubarok Abi Suar Ade Sumarni Aditya Kusuma Wardani Aminul Fajri Amirah Amirah Bilqis Nur Syamsidah Catur Wahyudi Dewi Indriasih Dien Noviany Rahmatika Elismayanti Rembe Heru Sulistiono Ira Puspita Sari Juli Riyanto Tri Wijaya Maulidia Bintang Nur Zaman Mohammad Arridho Nur Amin Mohammad Cipto Sugiono Muttaqin, Ibnu Naella Amalia Sri Amai Sania, Hidayati Siswiyanti, Siswiyanti Susilawati, Agnes Dwita Titik Purwati Tofik Hidayat Tomi Apra Santosa Tri Sulistyani Usmany, Paul Yanti Puji Astuti Yanti Puji Astutie