The Effect of Current Ratio, Working Capital Turnover and Debt to Equity Ratio on Profitability in Manufacturing Companies

This study aims to determine whether there is an effect of Current Ratio, Working Capital Turnover and DER on profitability using ROA proxy in manufacturing companies in the various industrial and chemical sectors with a period of 5 years, namely 2015-2019. The method used is descriptive quantitative and the nature of causal relationship research. This sector on the IDX has a population of 71 companies and only 30 companies can be sampled based on purposive sampling technique. For data processing using the SPSS version 21 application with multiple linear regression analysis techniques. The results of data processing partially show that only DER has an influence on profitability in a negative and significant direction, while the Current Ratio and working capital turnover have no implications at all on profitability. Simultaneously the three variables affect the profitability with the magnitude of the influence seen from the value of the coefficient of determination is 10%

The Influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Operating Costs Operating Income (BOPO) on Profitability in Banks Listed on the Indonesia Stock Exchange for the 2016-2018 Period

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Operational Cost of Operating Income (BOPO) on Profitability (ROA). The data used in this study were obtained from the annual published financial reports of banks listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling technique used was a sample size of 33 commercial banks listed on the Indonesia Stock Exchange (BEI) for the period 2016–2018. The analysis technique used is statistical test with multiple regression methods and hypothesis testing using the F test and T test which previously had been done with the classical assumption test first. The results showed that simultaneously the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Operating Costs Operating Income (BOPO) had a significant effect on Return on Assets (ROA) in banking companies on the IDX for the 2016-2018 period. Partially, the variable Capital Adequacy Ratio (CAR) has no and insignificant effect on Return on Assets (ROA). The Non Performing Loan (NPL) variable has no and insignificant effect on Return on Assets (ROA). Operational Cost Variable Operating Income (BOPO) has a significant effect on Return on Assets (ROA). From this study, the coefficient of determination (R2) was 0.746; this means that 74.6% of the Return on Assets (ROA) variable can be explained by the independent variables, namely Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Operational Costs. Operating Income (BOPO), and the remaining 25.4% is explained by other variables outside the equation

Pengaruh Tingkat Leverage, Profitabilitas dan Ukuran Perusahaan Publik terhadap Pengungkapan Manajemen Risiko pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

Salah satu faktor informasi yang dibutuhkan oleh para investor adalah mengenai pengungkapan manajemen risiko. Dengan adanya pengungkapan risiko, para pihak pengguna informasi dapat mengetahui kondisi Perusahaan dan apakah risiko tersebut dapat mempengaruhi dana yang mereka investasikan. Penelitian ini bertujuan untuk menguji leverage, profitabilitas, dan ukuran Perusahaan terhadap pengungkapan manajemen risiko pada Perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Metode penelitian dalam penelitian ini adalah penelitian kuantitatif. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 50 Perusahaan non keuangan dengan periode penelitian pada tahun 2014-2017. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan IBM SPSS Statistic 20. Hasil penelitian menunjukkan bahwa secara simultan leverage, profitabilitas, dan ukuran Perusahaan berpengaruh terhadap pengungkapan manajemen risiko. Sedangkan secara parsial, ukuran Perusahaan berpengaruh positif signifikan terhadap pengungkapan manajemen risiko. Sedangkan leverage dan profitabilitas tidak berpengaruh terhadap pengungkapan manajemen risiko

Produksi dan Pemutaran Iklan Layanan Masyarakat sebagai Upaya Promosi Kesehatan dalam Pencegahan Covid-19

Keterlibatan masyarakat dan peningkatan literasi pencegahan COVID-19 ditingkat individu dan masyarakat menjadi salah satu isu strategis untuk mengurangi jumlah kasus positif di suatu wilayah melalui upaya promosi kesehatan. Radio spot atau iklan layanan masyarakat merupakan salah satu media yang dapat digunakan untuk promosi kesehatan dan merupakan media yang sangat efektif karena audiens diajak belajar dengan pendekatan pesan (message-learning approach). Adapun tujuan kegiatan pengabdian masyarakat ini adalah untuk menyusun dan memproduksi media audio iklan layanan masyarakat tentang etika batuk, physical distance, himbauan sosial dan hal-hal yang diperhatikan selama berada di tempat pemeriksaan COVID-19. Tahapan kegiatan yaitu tahap 1) pra-produksi (pengumpulan referensi, pemilihan talent voice dan persiapan alat dan bahan), tahap 2) produksi (recording, editing, review expert dan final production) dan tahap 3) pasca produksi atau distribusi media. Sasaran promosi kesehatan yaitu massa dan disebarluaskan melalui media sosial, radio lokal daerah (RRI Kota Samarinda), mobilisasi lintas lembaga yaitu Kepolisian Resor Kota Samarinda, serta lembaga pelayanan kesehatan yang memberikan layanan PCR di wilayah Kota Samarinda. Kesimpulan kegiatan ini yaitu telah diprodukasi lima iklan layanan masyarakat yang dimanfaatkan oleh lintas lembaga di wilayah Kota Samarinda serta meningkatkan kesadaran dan literasi masyarakat mengenai upaya pencegahan COVID-19. Kata kunci: Iklan layanan masyarakat, Produksi media, Literasi, COVID-1

Pengaruh Rasio Kecukupan Modal, Loan to Deposit Ratio, Besaran Perusahaan, Dan Current Ratio Terhadap Return on Assets Perusahaan Perbankan Terdaftar Di Bei Periode 2012-2016

Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran Perusahaan, dan Current Ratio terhadap Return on Assets pada Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012 - 2016. Total populasi pada penelitian ini adalah 43 Perusahaan dengan sampel sebanyak 115 periode 2012 - 2016. Teknik analisis data yang digunakan adalah teknik regresi linear berganda. Hasil dari penelitian ini menunjukkan secara parsial dan simultan besaran Perusahaan berpengaruh signifikan terhadap Return on Assets pada Perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2012 - 2016

Perceptions of the appropriate response to norm violation in 57 societies

Norm enforcement may be important for resolving conflicts and promoting cooperation. However, little is known about how preferred responses to norm violations vary across cultures and across domains. In a preregistered study of 57 countries (using convenience samples of 22,863 students and non-students), we measured perceptions of the appropriateness of various responses to a violation of a cooperative norm and to atypical social behaviors. Our findings highlight both cultural universals and cultural variation. We find a universal negative relation between appropriateness ratings of norm violations and appropriateness ratings of responses in the form of confrontation, social ostracism and gossip. Moreover, we find the country variation in the appropriateness of sanctions to be consistent across different norm violations but not across different sanctions. Specifically, in those countries where use of physical confrontation and social ostracism is rated as less appropriate, gossip is rated as more appropriate

Identification of 15 new psoriasis susceptibility loci highlights the role of innate immunity

To gain further insight into the genetic architecture of psoriasis, we conducted a meta-analysis of 3 genome-wide association studies (GWAS) and 2 independent data sets genotyped on the Immunochip, including 10,588 cases and 22,806 controls. We identified 15 new susceptibility loci, increasing to 36 the number associated with psoriasis in European individuals. We also identified, using conditional analyses, five independent signals within previously known loci. The newly identified loci shared with other autoimmune diseases include candidate genes with roles in regulating T-cell function (such as RUNX3, TAGAP and STAT3). Notably, they included candidate genes whose products are involved in innate host defense, including interferon-mediated antiviral responses (DDX58), macrophage activation (ZC3H12C) and nuclear factor (NF)-κB signaling (CARD14 and CARM1). These results portend a better understanding of shared and distinctive genetic determinants of immune-mediated inflammatory disorders and emphasize the importance of the skin in innate and acquired host defense