Analysis of Financial Ratios to Predict Financial Distress Conditions of Manufacturing Companies Listed on the Indonesian Stock Exchange

Purpose: This aimsof this study is to identify and analyze the effects of liquidity, profitability, and leverage ratio changes to predict financial distress experienced by manufacturing companies listed on the Indonesian stock exchange.   Theoretical framework: The quality of financial reports can improve and enhance a company’s financial performance and confirm the agency theory. The use of financial report quality can help explain relationship conflicts between the principal and the agents and strengthen the explanation of agency theory.   Design/Methodology/Approach: The methodology this study used secondary data from the Indonesian stock exchange website. The research population consisted of all manufacturing companies listed on the Indonesian stock exchange. The sample of this study was chosen based on purposive sampling techniques resulting in 15 manufacturing companies meeting the criteria for analysis using logistic regression. The data were analyzed in a quantitative manner using SPSS version 23.   Findings: The result of this research confirm the notion of agency theory stating that current ratio (CR) and return on assets (ROA) have negative and significant effects on financial distress. However, the debt-to-asset ratio (DAR) variable does not significantly affect financial distress. These findings indicate that a good current ratio and return on assets of a company will affect the company’s financial conditions while the effect of the debt-to-asset ratio (DAR) is not significant because the company is experiencing financial pressure in settling long-term debts.   Research, Practical & Social implications:  The study contributes to strengthening previous research findings and helps provide useful information to investors, manufacturing companies, and the business world in general on the Indonesian Stock Exchange in predicting the financial conditions of companies that are experiencing financial distress.   Originality/Value: The value of the study contributes ideas to improve the quality of financial information, especially for accounting professional institutions (standard setters) and regulators to improve the quality of financial accounting standards in order to provide quality information to investors, government, stakeholders, and business society in general

The Role Of Pictures And Videos In The Learning Independence Of Elementary School Students

This study demonstrates that the advancement of technology has a significant impact on the use of images and videos as learning material, enhancing accessibility, interactivity, visual quality, and learning efficacy/efficiency. This study's objective is to examine the role of image and video elements in learning media that promote student independence. The research will give information on the effect of the utilization of images and videos on the independent learning of primary school children. Give information on how the usage of visuals and videos can boost the connection between information and elementary school students' comprehension. Utilizing the process of a literature review, the research gives recommendations on the use of images and videos to help students comprehend the subject matter, boost learning motivation, facilitate information storage, and foster creativity. Students' learning independence can be maximized by implementing techniques such as scaffolding, problem-based learning, inquiry-based learning, project-based learning, flipped classroom, and game-based learning. More research is required to analyze the efficacy of the use of images and videos, students' preferences for learning media, the adoption of optimization strategies, and the significance of images and videos in promoting primary school students' learning independence

LOCAL WISDOM OF FARMERS IN MEETING OF LOCAL FOOD

Abstract.The objective of this study were to describe types and form of local wisdom in meeting of local food and its implementation compare with the condition of 30 years ago. Populations of this study were farmers who have farming experience more than 30 years. Qualitative analysis was be used in this study. The study results showed that there were some types of farmer’s local wisdoms, consist of land opening, land preparing, cultivation, harvesting, and processing of farm products. Types of local wisdom such as agriculture systems, and ritual ceremonies. An agriculture system in land preparing was slash and burn system, in the procedure of planting and maintenance of plants in the form of a system of rotation and intercropping, while the processing of agricultural product is done by prescription obtained hereditary. Ritual ceremonial among others; Kasalasa, Kaago-ago, and Kasambuwite. Local wisdom that are still maintained in land preparing by slash and burn system, in cultivation with rotation and intercropping system, and in processing of agricultural product into comestible durable. Traditional rituals began experiencing fading due to the times and increased demands of life.Keyword: local wisdom, farmers, local foo

THE IMPACT OF THE GOLD MINING ON THE SOCIAL, ECONOMIC, ANDCULTURAL IN THE BOMBANA DISTRICT SOUTHEAST SULAWESI PROVINCE

The phenomenon of a gold mine brings a lot of changes in people's daily life in the Bombana District. This study aims to: (a) Aware of the social and cultural changes in society before and after the gold mining business, and (b) Knowing the changes in people's income before and after the gold mining business. The study population is the people who are in the gold mining sites.  This study result, namely: (a)  Gold  mining  have  negative impact  on social, economic, and cultural of communities around the gold mining area. Social, economic, and cultural societies tend to be in better shape before the gold mining. Average income communities after the gold mining increase by Rp 755.392 per month. (c) Gold mining do not increase the welfare of society, especially for farmers. The implication of this study is the government should strictly supervise and tighten even a moratorium against IUP, and gold mining companies should have corporate social responsibility (CSR) in the form of incentives to the affected communities of the businesses under their management in the fields of education, health, agriculture, economics, and culture as well as other aspects relating to the welfare of society

IDENTIFIKASI BAMBU SEBAGAI SUMBER BIBIT DAN LOKASI SEBARANNYA DI SULAWESI TENGGARA, INDONESIA

Bambu memiliki banyak kegunaan untuk berbagai kebutuhan, seperti bangunan rumah, perabotan, alat pertanian, kerajinan, alat musik, dan makanan. Bambu merupakan sumberdaya alam yang dapat diperbaharui sehingga budidaya bambu penting dilakukan untuk pemenuhan kebutuhan masyarakat. Potensi budidaya bambu cukup besar di Sulawesi Tenggara karena banyaknya jenis dan sebaran bambu yang dapat menjadi sumber bibit. Dengan demikian identifikasi bambu sebagai sumber bibit dan lokasi persebarannya penting dilakukan. Hasil menunjukkan terdapat 13 jenis bambu sumber bibit, yaitu Gigantochloa apus, Bambusa arundinacea wild, Bambusa blumeana, Dendrocalamusasper Schult. F. Backer, Bambusa atralindl, Bambusa vulgaris vittata, Melocana baccifera, Asparagus cochinchinensis, Bambusa multiplex, Bambusa vulgaris, Dinochlo amalayana, Gigantochloa atter, Schizostachyum mosum. Jenis bambu sumber bibit paling banyak persebarannya adalah Gigantochloa apus (Bambu Apus) dan yang paling sedikit adalah Dinochloa malayana hanya terdapat di Kabupaten Kolaka Timur dan Schizostachyum mosum, Gigantochloa atter yang hanya terdapat di Kabupaten Muna

Local Wisdom Of Farmers In Meeting Of Local Food

.The objective of this study were to describe types and form of local wisdom in meeting of local food and its implementation compare with the condition of 30 years ago. Populations of this study were farmers who have farming experience more than 30 years. Qualitative analysis was be used in this study. The study results showed that there were some types of farmer\u27s local wisdoms, consist of land opening, land preparing, cultivation, harvesting, and processing of farm products. Types of local wisdom such as agriculture systems, and ritual ceremonies. An agriculture system in land preparing was slash and burn system, in the procedure of planting and maintenance of plants in the form of a system of rotation and intercropping, while the processing of agricultural product is done by prescription obtained hereditary. Ritual ceremonial among others; Kasalasa, Kaago-ago, and Kasambuwite. Local wisdom that are still maintained in land preparing by slash and burn system, in cultivation with rotation and intercropping system, and in processing of agricultural product into comestible durable. Traditional rituals began experiencing fading due to the times and increased demands of life

The Impact of the Gold Mining on the Social, Economic, Andcultural in the Bombana District Southeast Sulawesi Province

The phenomenon of a gold mine brings a lot of changes in people's daily life in the Bombana District. This study aims to: (a) Aware of the social and cultural changes in society before and after the gold mining business, and (b) Knowing the changes in people's income before and after the gold mining business. The study population is the people who are in the gold mining sites. This study result, namely: (a) Gold mining have negative impact on social, economic, and cultural of communities around the gold mining area. Social, economic, and cultural societies tend to be in better shape before the gold mining. Average income communities after the gold mining increase by Rp 755.392 per month. (c) Gold mining do not increase the welfare of society, especially for farmers. The implication of this study is the government should strictly supervise and tighten even a moratorium against IUP, and gold mining companies should have corporate social responsibility (CSR) in the form of incentives to the affected communities of the businesses under their management in the fields of education, health, agriculture, economics, and culture as well as other aspects relating to the welfare of society

Sosialisai Penerapan Sapta Pesona Dalam Perencanaan dan Pengembangan Destinasi Pariwisata Berkelanjutan di Air Terjun Tirta Rimba Kelurahan Kadolomoko, Kecamatan Kokalukuna Kota Baubau

Abstrak Air terjun tirta rimba adalah salah satu objek wisata alam di Baubau. Eksotisme alam yang ditawarkan tak dimiliki di objek wisata lain. Dengan destinasi tinggi sekitar 6 meter dan lebar 5 meter memiliki kolam-kolam kecil dibawahnya. Objek wisata ini merupakan salah satu daerah konservasi dan pengawasan secara langsung dari pihak Kementrian Hutan Lindung Republik Indonesia. Air terjun tirta rimba masih sangat minim dalam segi fasilitas umum, sarana, prasarana dan sumberdaya manusia yang paham tentang pariwisata. Oleh karena itul maka tim pelaksana Pengabdian Kepada Masyarakat (PKM) Program Studi Manajemen Fakultas Ekonomi Universitas Muhammadiyah Buton bekerjasama dengan Mitra yaitu Kelompok Masyarakat Wisata (Pokmasta) kelurahan Kadolomoko dalam bentuk sosialisasi Penerapan sapta pesona dalam perencanaan dan pengembangan destinasi pariwisata berkelanjutan di air terjun tirta rimba Kelurahan Kadolomoko Kecamatan Kokalukuna Kota Baubau. Pengabdian Kepada Masyarakat ini Hasilnya di sambut positif oleh seluruh warga masyarakat dan mitra yang membuat mereka terbuka dalam segi pandangannya tentang Perencanaan dan Perkembangan dunia pariwisata saat ini. Selain itu hasil lainnya dari Pengabdian Kepada Masyarakat ini mulai berwujud dengan pembukaan kembali akses jalan menuju hutan Jati Alam yang berpotensi menjadi daya tarik wisata alam. Kata Kunci: Sosialisasi Penerapan Sapta Pesona, Perencanaan, pengambangan, Pariwisata Berkelanjutan