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Jurnal Ilmiah Universitas Batanghari Jambi
ISSN : 14118939     EISSN : 25494236     DOI : -
Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup multidisiplin ilmu, terbit sebanyak tiga kali dalam setahun yaitu pada bulan Februari, Juli dan Oktober.
Arjuna Subject : -
Articles 2,540 Documents
Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Periode 2017-2021 Adinda Shava Rahmadani; Gendro Wiyono; Alfiatul Maulida
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3634

Abstract

The actions taken by PT Envy carried out earnings management for fraudulent financial statements and consolidated its subsidiary companies so that investors became wary of investing their shares, thus this research was conducted to determine the effect of good corporate governance mechanisms and profitability on earnings management practices. Good corporate governance in this study uses institutional ownership and managerial ownership.This study used a population of 43 from banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period with non-probability sampling, and a purposive sampling technique with certain criteria so as to get a sample that met the sample criteria of 8 companies. This type of research is quantitative, so that the collection of research data uses secondary data in the form of financial reports officially issued by the IDX www.idx.co.id. Earnings management is measured using discretionary accruals, institutional ownership is measured by KI, managerial ownership is measured by KM, and profitability is measured by ROA. The analytical method used is descriptive analysis test, classical assumption test, multiple linear regression and hypothesis testing. The results of this study indicate that institutional ownership and profitability have no effect on earnings management practices, while managerial ownership has an effect on earnings management practices. Simultaneously profitability, institutional ownership, and managerial ownership affect earnings management practices
Tindak Pidana Kekerasan dalam Rumah Tangga terhadap Perempuan Korban Perkawinan Usia Dini dimasa Pandemi Covid-19 M Zaid Sukhufan M; Yunanto Yunanto
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3131

Abstract

Marriage according to Law No. 1 of 1974 concerning marriage is an act that binds physically and mentally between a man and a woman as husband and wife with the aim of forming a happy family based on the Almighty God. While early marriage is a marriage in which one or both of them fall into the category under the age of 19 years, Article 1 of Law Number 23 of 2003 concerning Child Protection states that someone under 18 years is included in the category of child age. The review that will be achieved in this research is what are the factors behind the existence of violence against women victims of early marriage during the covid-19 era and how is the right legal protection for women victims of early marriage during the covid-19 period. The research method used is a qualitative research method in its implication this method is descriptive analytical. The conclusions of the research are: 1) the factors behind the violence against women victims of early marriage where covid-19 is an economic factor which is indeed in a pandemic, economic factors make everyone feel under. 2) Appropriate legal protection for women victims of early marriage during the Covid-19 period. Victims of domestic violence, most of whom are women, must receive legal protection from the state and or society in order to avoid violence or threats of violence, torture, or degrading treatment and human dignity.
Analisis Penjadwalan Proyek Gedung Bertingkat Menggunakan Metode CPM (Critical Path Method) dan PERT (Program Evaluation and Review Technique) (Studi Kasus: Proyek Pembangunan Tahap 1 Rumah Sakit Muhammadiyah Gresik) Karina Aulia Rahma; Zetta Rasullia Kamandang
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4126

Abstract

Time and cost are important and interrelated in the implementation of construction project activities. In the world of construction project that can be used as a measure of a project’s success is if the projet=ct can run according to the planned schedule with allocated costs in accordance with the quality of the materials used. The result of the analysis show that the CPM method is more efficient in terms of time and coast. The result of calculating the duration and cost of the CPM method produce a duration of 117 days with an allocated cost pf IDR 5.951.026.616, which is 19 days faster with a cost difference of IDR 307.764.792 compared to the PERT method. This research was conducted according to the calculation of the initial smart time of the project, namely on May 16, 2022 according to real sata. In the analysis in this study, scheduling planning using the CPM and PERT method was applied with the aim of knowing which method is more efficient in terms of time and cost.
Analisis Penerapan Target Costing sebagai Alat Bantu Perencanaan Biaya pada UMKM Kebab Batubara Juwita Aprila; Jumri Jumri; Rosmiati Pakata; Wahyu Mardiana; Marpiah Marpiah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4377

Abstract

Target Costing is a system where the determination of the cost of goods products is in accordance with the desired (target) as the basis for determining the selling price of products that will obtain the desired profit. The main benefit of Target Costing is the determination of the cost of goods as a basis for pricing so that the desired profit target will be achieved. The purpose of this study is to analyze the implementation of Target Costing to reduce production costs so that MSME operating profits can be increased. This research was carried out at MSMEs Kebab Batubara Sangatta East Kutai. The type of research used is qualitative descriptive. The method of data collection is by interviews and documentation. The results showed that by implementing Target Costing can reduce production costs incurred and profits obtained increased. Where before implementing Target Costing, production costs incurred amounted to IDR 6,771,500, but after applying the concept of Target Costing, production costs can be reduced to IDR 7,883,583.33, as for greater expenses due to previous business actors/MSMEs there was no calculation of overhead costs in the production cost settlement. As for applying the Target Costing method because it has been proven to be able to help minimize production costs so that profit generation can be increased.
Penggunaan Pendekatan Pembelajaran Saintifik dalam Meningkatkan Keaktifan Belajar Peserta Didik pada Mata Pelajaran Pendidikan Agama Katolik Sekolah Menengah Pertama Budi Murni 2 Erikson Simbolon; Bram Sena Sinaga
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4128

Abstract

This article discusses the use of scientific learning models as a solution to increase student learning activeness in the subject of Catholic Religious Education at Budi Murni 2 Middle School. Education is a self-development activity through a teaching and learning process that aims to increase students' knowledge, insight, and experience. However, the facts show that many students are not active in the current learning process, including in Catholic religious subjects. This research is based on observational findings which show the low activity of students in learning Catholic religion at Budi Murni 2 Middle School. The conventional learning methods currently used by teachers have not been able to activate students optimally. Therefore, the use of a scientific learning model is proposed as a solution to increase the active learning of students. The scientific learning model is a learning approach that involves students actively and creatively in the learning process. In this model, students are invited to observe, ask questions, reason, associate, and communicate the concepts or material being studied. Through this approach, students are expected to be able to develop higher-order thinking skills and have a high enthusiasm for learning. Previous research also shows that the use of scientific learning models can increase the active learning of students. In the context of Catholic Religious Education subjects, a scientific approach can help students learn religious concepts more actively and creatively. Catholic religious teachers are required to activate students by designing interesting learning, implementing collaboration, and using appropriate learning media. In the context of Budi Murni 2 Middle School, this study aims to apply a scientific learning model in learning Catholic Religious Education. The results of the research are expected to provide concrete solutions to increase the active learning of students, so as to improve the quality and quality of learning in these schools.
Kelebihan dan Kelemahan dalam Penggunaan Object Oriented Programming Eva Darwisah Harahap; Zulaiha Siregar
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3189

Abstract

In general, many programming languages have been provided for making applications, both of small and large value, which are useful for answering various other user needs. Object-oriented programming is an object-oriented programming paradigm, all data and functions contained in it are wrapped in classes or object objects. , compared to structured programming logic where each object can receive messages, process data, and also send messages to other objects, object-oriented programs were discovered in the 1960s there starting from a structured program creation and then this method was developed from C and Pascal.
Efek Self Efficacy sebagai Variabel Moderasi pada Pengaruh Job Insecurity terhadap Organizational Citizenship Behavior Cindy Larasati; Tona Aurora Lubis; Agus Sholikhin
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4082

Abstract

Research entitled The Effect of Self Efficacy as a Moderating Variable on the Influence of Job Insecurity on Organizational Citizenship Behavior. The purpose of this study aims to test and analyze the effect of Self Efficacy to moderate the effect of Job Insecurity on Organizational Citizenship Behavior (OCB) and Job Insecurity on Organizational Citizenship Behavior (OCB). The research method used is quantitative descriptive analysis with the Structural Equation Modeling (SEM-PLS) model using SmartPLS. Based on the results of the study, it shows that the effect of Job Insecurity on Organizational Citizenship Behavior (OCB) produces positive and significant results. The effect of Self Efficacy on the effect of job insecurity on Organizational Citizenship Behavior (OCB) is positive and significant. Self Efficacy for non-ASN Personnel in the form of belief in one's own ability to be able to influence the life of the individual itself, in this case job insecurity owned by non-ASN Staff is able to strengthen the effect of job insecurity on Organizational Citizenship Behavior (OCB).
Hubungan Pola Asuh Ibu Balita dengan Kejadian Stunting di Puskesmas Pangkalan Kabupaten Lima Puluh Kota Nur Alam Fajar; Chairil Anwar; Nolly Julfery
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3876

Abstract

Stunting is one of the targets of the Sustainable Development Goals (SDGs) which includes the 2nd goal of sustainable development, namely ending hunger, achieving food security, improving nutrition, and proclaiming sustainable agriculture. The purpose of this study was to analyze the relationship between mother-to-child parenting and the incidence of stunting at the Pangkalan Health Center, Fifty Cities District. This research is an analytic observational and descriptive analytic study with a cross-sectional study design. A sample of 88 mothers with stunted toddlers aged 8-60 months in the working area of the primary health center was taken by purposive sampling. Data collected regarding exclusive breastfeeding habits, feeding habits, hygiene habits, and health habits of mothers and toddlers obtained through direct interviews and questionnaires, and the incidence of stunting in toddlers obtained from measuring the toddler's height and weighing the toddler's weight. Data analysis to see the relationship between variables using the Chi-Square test. The results showed that 87.5% of the incidence of stunting in toddlers. There is a significant relationship between exclusive breastfeeding (p-value = 0.003), feeding (p-value = 0.037), hygiene practices (p-value = 0.042), and practice maternal and toddler health (p-value = 0.047) with the incidence of toddler stunting. The results of the logistic regression test showed that the most dominant variable in this study was exclusive breastfeeding.
Simulasi Pinjaman Daerah sebagai alternatif pilihan Pembiayaan Pembangunan Infrastruktur di Kabupaten Batang Hari Sri Rosmawati; Muryati Muryati
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4262

Abstract

Regional Loans are one of the alternative sources of financing in the Regional Revenue and Expenditure Budget to fund activities that are initiatives of the Regional Government in the framework of Local Government affairs based on the provisions of laws and regulations. Regional loans can be used to finance infrastructure and/or investment in regional infrastructure and facilities in the framework of public services. In addition, Regional Loans can also be used to cover regional cash flow. This study aims to determine the financial capability of the Batang Hari Regency Government and determine the number of feasible loans if the Batang Hari Regency Government makes regional loans as an alternative to financing infrastructure development. The data used in this study is secondary time series data derived from the Batang Hari Regency Government Budget Realization Report for the 2017-2021 period. The analysis tools used are the ratio of regional financial ability to repay loans with the Debt Service Coverage Ratio (DSCR), the Maximum Loan Limit (BMP) and to determine the amount of loans that can be made by regions in 2017-2021 by calculating regional revenue plans and regional spending plans, which are carried out using the Trend analysis method. Based on the simulation result conducted, the Batang Hari Regency Government has a Debt Service Coverage Ratio (DSCR) value of 4.81 which exceeds the minimum standard set at 2.5. The results of the analysis also show a Maximum Loan Limit of Rp. 740,070,216,978. Based on data obtained in fiscal year 2021. When viewed from the projection results, the loan that can be obtained by the Regional Government of Batang Hari Regency according to the analysis of the BMP Maximum Loan Limit in 2022 is IDR 706,263,200,215. Net funds are obtained from the projected results for 2022 of Rp. 503,718,603,808 and the maximum installments that can be prepared are Rp. 201,487,441,523.
Hubungan Aktivitas Fisik, Pola Makan, Lama Menstruasi dengan Kejadian Anemia pada Mahasiswa Kebidanan Reguler di Universitas Kader Bangsa Tahun 2021 Lucia Rafizka Claudia; Ahmad Arif; Helni Anggraini
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3150

Abstract

Anemia is caused by a lack of iron in the body. Iron deficiency itself can be caused by several things, such as low iron food intake or maybe iron in food is found in a form that is difficult to absorb, normal anemia <12mg / dl.The purpose of this study is to find out the relationship between physical activity, diet, menstrual period at Universitas Kader Bangsa Palembang in 2021. the design of this type of research is surveyanalytical with a Cross Sectional design. This research was conducted in January – February 2022 at the Universitas Kader Bangsa Palembang. The population in this study was all obstetrics students totaling 51 people, a sample was taken of 40 respondents and the total sampling technique. Students who experienced anemia were 27 people (67.5%) and did not experience anemia, namely 13 people (32.5%) And from the chi-square trial, a p value =(0.011 ≤α = 0.05) was obtained, from respondents who had heavy physical activity and anemia, namely 27 people (67.5%) and light physical activity who did not experience anemia, namely 13 people (32.5%), and from the chi-square test, a p value = (0.031 ≤α = 0.05) was obtained, from respondents who experienced an inappropriate diet who experienced anemia, namely 27 people (67.5%) and an appropriate diet who did not experience anemia that is, as many as 13 people (32.5%). And from the Chi-Square test, the P value = (0.013 ≤α = 0.05) was obtained from respondents who had abnormal menstruation for 27 people (67.5%) and normal menstrual periods who did not have anemia as many as 13 (32.5%). Thus there is a meaningful correlation simultaneously and between physical activity or diet and the duration of menstruation with the incidence of anemia. The results of this study are expected to be used as input to improve the quality of regular student health so as to reduce the incidence of anemia at Universitas Kader Bangsa.Â