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AKSELERASI: Jurnal Ilmiah Nasional
Published by GoAcademica Research dan Publishing
ISSN : 2774230X     EISSN : 2774230X     DOI : https://doi.org/10.435/1445
Core Subject : Economy, Science, Education, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences
AKSELERASI: Jurnal Ilmiah Nasional is open access and peer-reviewed Journal, JIN is a scientific journal that contains the results of research and theoretical studies of Social Sciences and Exact Sciences. Managed by GoAcademica Research & Publishing. Focus and Scope AKSELERASI: Jurnal Ilmiah Nasional is a multi-disciplined journal focused on the study of Social Sciences and related disciplines in Indonesia, Asia, and The World. JIN also publishes articles in the field of Exact science that have an impact on society in the hope that there will be an exchange of pure knowledge with its application to society as an object of development. The journal publishes theoretical and empirical research articles intending to promote and disseminate academic atmosphere in and on the region. The journal publication includes articles, research notes, notices on conferences, workshops, and seminars, and book reviews.
Arjuna Subject : Umum - Umum
Articles 233 Documents
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LEARNING INDONESIAN LANGUAGE IN THE TIME OF THE COVID-19 PANDEMIC Cecep Wahyu Hoerudin
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v2i2.504

Abstract

During the Covid-19 pandemic, the learning process is carried out using established regulations. Through this regulation, the implementation of Indonesian language learning is carried out using Distance Learning. This study then tries to see how the implementation of Indonesian language learning occurs during the Covid-19 pandemic. This research will be carried out using a qualitative approach using previous studies and research data. The results of this study found that Indonesian language learning had not been implemented optimally during the pandemic. Then the understanding of teachers and other teachers is still lacking in the emergency curriculum. Finally, the achievement of learning outcomes during the pandemic found that students’ skills in writing texts were still lacking.
DIGITAL MSME DEVELOPMENT IN INDONESIA DURING THE COVID-19 PANDEMIC Primadona
AKSELERASI: Jurnal Ilmiah Nasional Vol 2 No 2 (2020): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v2i2.505

Abstract

This article will discuss the growth of Micro, Small, and Medium-Sized Enterprises (MSMEs) during the Covid-19 epidemic. The Covid-19 pandemic has brought the majority of economic sectors, particularly MSMEs, to a standstill. The surplus is that the majority of MSME actors are unable to develop, resulting in widespread bankruptcy. This forces MSME business actors to rethink their sales strategies in light of digitization initiatives. The digitization strategy makes use of an intermediary (marketplace) and social media as a marketing tool. Additionally, actors in the digital MSME sector must collaborate with netizens to sell their products and services. Thus, the digital MSME development strategy may serve as a viable option to business players being rescued during the Covid-19 pandemic. This essay employs a literature review approach, expanding on existing material on the emergence of digital SMEs. This paper contends that as a result of the Covid-19 pandemic, the development of digital MSMEs has become a viable alternative to saving and promoting digital business in Indonesia.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19 Siti Yusina Utami Putri; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.511

Abstract

The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.
PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA Raihania Salsabila; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.515

Abstract

The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.
GAMBARAN SIKAP DAN PERILAKU PENCEGAHAN COVID-19 PADA PENYINTAS COVID-19 DI INSTALASI PELAYANAN JANTUNG TERPADU RSUD DR. SAIFUL ANWAR MALANG Andhix Eko Cahyono; Ns. Wiwik Agustina; Nanik Susanti
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.516

Abstract

This study aims to describe the attitudes and behavior of Covid-19 survivors in an effort to prevent Covid-19 in Malang City, especially in the IPJT RSSA Malang room. This study was designed as a quantitative research with a descriptive design approach by conducting a survey on the attitudes and behavior of Covid-19 survivors at the Integrated Cardiac Service Installation at RSUD Dr. Saiful Anwar Malang. With a population in the study of 42 people. The sample in this study were 15 respondents with non-probability sampling techniques. Data collection techniques using a questionnaire. The results of this study indicate that all respondents have a good attitude as many as 15 respondents (100%) and more than half of the respondents as many as 11 (73.33%) most of the respondents behave positively, and a small proportion of respondents 4 (26.66%) behave fairly. Joint efforts are needed to maintain a good attitude and the formation of positive behavior in an effort to prevent Covid-19 in Covid-19 survivors, on the basis of understanding and joint efforts, it is hoped that related parties will optimize health protocols so that they can prevent the transmission of Covid-19 to Covid-19 survivors until the pandemic is over.
THE EFFECT OF DER, SALES AND INSTITUTIONAL OWNERSHIP ON THE VALUE OF MANUFACTURING COMPANIES IN THE AUTOMOTIVE SUB-SECTOR Retno Suliati Suleiman; Rizka Maharani
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.519

Abstract

The goal of this study was to determine the influence of DER, sales, and institutional ownership on the value of automobile manufacturing companies. This study employs a technique known as quantitative research. In this study, the dependent variable is the estimated company value using Price Book Value (PBV). Meanwhile, the independent variables in this study are the DER predicted using the Debt to Equity Ratio (DER), the Sales projected using the Ln (Total Assets), and the Institutional Ownership projected using the Institutional Ownership Ratio. Based on the results of data analysis, it can be concluded that: 1) The DER variable has a negative and insignificant effect on firm value; 2) Sales variable has a negative and insignificant effect on firm value; 3) Influential Institutional Ownership Variables A high level of institutional ownership will encourage the institutional investors to carry out greater supervisory efforts as well; 4) DER Sales and Institutional Ownership variables simultaneously have a significant effect on firm value.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Retno Suliati Suleiman; Renita Fetrisia Novita Loka
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.520

Abstract

This study aims to analyze profitability, firm size, and managerial ownership of dividend policy. This research uses quantitative research. The data analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. For the F test hypothesis see, t test, and the coefficient of determination (R2). The results showed that the variables of profitability, firm size and dividend policy simultaneously had a significant effect on dividend policy. Profitability variable partially has no significant effect on dividend policy, firm size variable has no significant effect on dividend policy while managerial ownership has a significant positive effect on dividend policy.
ANALISIS ALTMAN Z-SCORE UNTUK MENILAI TINGKAT KESEHATAN KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Retno Sulati Sulaeman; Eka Nurcahyani
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.530

Abstract

This study aims to analyze the Altman Z-Score to assess the level of financial soundness of manufacturing companies in the pharmaceutical sub-sector. This research uses descriptive quantitative method. The type of data applied is quantitative data. Quantitative data in the form of business entity financial data obtained from annual financial reports that have been audited and published in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. Based on the results of the analysis, it can be seen that in 2017 and In 2018, there were five pharmaceutical companies that were in the healthy category and prone to bankruptcy. In the healthy category, namely PT Kalbe Farma Tbk, PT Industri Jamu and Pharmacy Sido Muncul Tbk, PT Tempo Scan Pacific Tbk, PT Darya-Varia Laboratoria Tbk, and PT Merck Tbk. Furthermore, there are four pharmaceutical companies that are in the category of prone to bankruptcy, namely, PT Kimia Farma Tbk, PT Indofarma Tbk, PT Phapros Tbk, and PT Pyridam Farma Tbk. Then for the category of bankrupt pharmaceutical companies in 2017 no one was in the bankruptcy zone. In 2019 there were two pharmaceutical companies that experienced a decline, namely, PT Kimia Farma Tbk which was previously in the bankruptcy prone category to be in the bankrupt category. And also happened to PT Merck Tbk, which was previously in the healthy category to be in the category of prone to bankruptcy. So that in 2019 there were pharmaceutical companies in the healthy category, four pharmaceutical companies in the bankrupt category, and one pharmaceutical company in the bankrupt category. In 2020 there were two pharmaceutical companies that experienced another decline, namely PT Darya-Varia Laboratoria Tbk which was previously in the healthy category into a bankruptcy-prone category, and PT Phapros Tbk which previously was in the bankruptcy-prone category into a bankrupt category. PT Kimia Farma Tbk remains in the bankrupt category. Meanwhile, PT Pyridam Farma Tbk experienced an increase from previously being in the category of prone to bankruptcy to being in the healthy category. So that in 2020 there are four pharmaceutical companies in the healthy category, three pharmaceutical companies in the bankruptcy prone category, two pharmaceutical companies in the bankrupt category.
KONSTRUKSI METODOLOGIS DAN DIMENSI AKSIOLOGIS FIQH SOSIAL KH. SAHAL MAHFUDH DALAM KONDISI SOSIAL KONTEMPORER Muchlis Bahar
AKSELERASI: Jurnal Ilmiah Nasional Vol 2 No 1 (2020): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v2i1.534

Abstract

The purpose of this study was to analyze the methodological construction and axiological dimensions of KH Sahal Mahfudh's social fiqh in contemporary social conditions. This research uses qualitative research with theological and sociological approaches. The data used in this research is secondary data. Collecting data using library research method. Based on the results of data analysis, it can be concluded that the social fiqh construction of KH Sahal Mahfudh consists of six main aspects, namely the Contextuality of Fiqh Texts, Switching from the Qauli School (Textual Paradigm) to the Manhaji School (Methodological Paradigm), Verification of Usul and Furu', Fiqh as Social Ethics, Application of Philosophical Thought in Socio-Cultural Context and Ijtihad Jama'i. In analyzing the axiological aspects of the construction, there are several things, namely the concept of ijtihad jama'i which is applied in collaboration between the BPJPH, the Ministry of Home Affairs and the Indonesian Ulema Council in assisting the halal certification of SMEs in the field of product exports, in matters of prostitution adhering to the akhafudz al-dhararain rule, KH Sahal Mahfudh built and mobilized the surrounding community to build self-help groups, hospitals and banks to help improve the collective economy, and the idea of ​​contestual education.
IMPLICATIONS OF RETURN ON ASSET (ROA), EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), AND DEBT TO EQUITY RATIO (DER) TO STOCK PRICE Elisa Aprianti; Dwi Wahyuningsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.535

Abstract

The stock price is one of the essential factors that investors must do before investing in a company. The stock price will show the performance of a company. If a company's performance improves, the profits will be even greater. The purpose of investors investing their capital is to be able to provide the highest profit. Several factors can affect stock prices: ROA, EPS, PER, and DER. This study was conducted to determine the effect of ROA, EPS, PER, and DER on stock prices. The gap theory of this research is to add ROA, PER, and DER variables. The population using the food and beverage sub-sector companies for the 2016-2020 period amounted to 34 companies, and the sample obtained was 14 companies using the purposive sampling technique. The analysis in this study uses descriptive statistics, while the hypothesis testing uses multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence between ROA, EPS, PER, and DER on stock prices. Partially, ROA, EPS, and PER positively affect stock prices. Meanwhile, DER does not affect stock prices.

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