ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This research is useful to test the ability of Liquidity ratio (CR, WCTA, SA), Profitability (ROI, ROE, NPM) and Financial Leverage (DR) in predicting the probability of financial distress at the condition of manufacturing firms in Indonesia Stock Exchange. This sample amounted to 49 companies consisting of the observation period 2007-2008 in which 44 companies that have non-financial conditions of distress and 5 companies that experience financial distress. Period estimates in this study is the year 2005 until 2007. This research is based on a quantitative approach using group membership prediction techniques, which are statistically test the research hypothesis is done by using logistic regression Backward Stepwise method with the help of SPSS. The results of this study indicate that financial ratios can be used to predict the financial distress condition at the manufacturing companies in Indonesia Stock Exchange. This is based on the level of accuracy shown in Clasification overall rate of 98.0%. However, the results of this study also shows that not all financial ratios that can be used to predict the financial distress condition of corporate. The ratio of the dominant in explaining the financial distress condition of corporate is profitability ratios that are proxies by the ROI. Keywords: financial distress, financial ratios, logistic regression

Aplikasi Finger Painting Terhadap Perkembangan Motorik Halus Pada An. M Usia Prasekolah Di Desa Karang Tengah Kecamatan Tanggeung Kabupaten Cianjur

Preschoolers are children aged 3 to 5 years. The problem of developmental disorders from year to year is still not resolved, especially in Indonesia, this incident is evidenced by as many as 16% of children under the age of five experiencing neurological and brain development disorders ranging from mild to severe. One of the actions that play a role in handling fine motor disorders in children is finger painting therapy. The purpose of this study was to apply finger painting to the fine motor development of An. M preschool age. This research design uses a case study method. The participant taken is one child who has delayed fine motor development in Karang Tengah Village. The data obtained from day 1-2 children still can't draw well, and on day 3 children start to be able to draw well. The results showed that there was an increase in the development of children's fine motor skills after being given the finger painting application

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This research is useful to test the ability of Liquidity ratio (CR, WCTA, SA), Profitability (ROI, ROE, NPM) and Financial Leverage (DR) in predicting the probability of financial distress at the condition of manufacturing firms in Indonesia Stock Exchange. This sample amounted to 49 companies consisting of the observation period 2007-2008 in which 44 companies that have non-financial conditions of distress and 5 companies that experience financial distress. Period estimates in this study is the year 2005 until 2007. This research is based on a quantitative approach using group membership prediction techniques, which are statistically test the research hypothesis is done by using logistic regression Backward Stepwise method with the help of SPSS. The results of this study indicate that financial ratios can be used to predict the financial distress condition at the manufacturing companies in Indonesia Stock Exchange. This is based on the level of accuracy shown in Clasification overall rate of 98.0%. However, the results of this study also shows that not all financial ratios that can be used to predict the financial distress condition of corporate. The ratio of the dominant in explaining the financial distress condition of corporate is profitability ratios that are proxies by the ROI. Keywords: financial distress, financial ratios, logistic regression

PENGGUNAAN LABA DAN ARUS KAS UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018

This study aims to determine the effect of Profit and Cash Flow in predicting financial distress conditions. A case study on a Textil Company listed on the Indonesia Stock Exchange in 2015-2018. This research uses quantitative methods, data sources used are primary data and secondary data. Respondents in this study were 8 companies. The process of data analysis in this study uses multiple linear regression analysis. This research was conducted at a Textil company listed on the Indonesia Stock Exchange. The results of this study indicate that based on the t test the Profit X1 variable has a significance value of 0.044 which is smaller than the significance value of 0.05, meaning that the Profit X1 variable has a significant effect in predicting financial distress. While for the Cash Flow variable X2 has a significant value of 0.024 less than 0.05, it means that the Cash Flow variable X2 has a significant effect in predicting financial distress. Based on the F test the two independent variables simultaneously influence the dependent variable. Based on the test results the coefficient of determination R Square value of 0.571 or 57.1% This means that Profit X1 and Cash Flow X2 have an influence of 57.1% and 43.0% influenced by other unknown variables. Then it was concluded that Profit and Cash Flow influence in predicting the condition of Financial Distress

Analisis Pengaruh Permainan Tradisional dalam Penguatan Kebhinekaan Global

Permainan tradisional merupakan permainan warisan nenek moyang yang mengandung unsur baik dalam perkembangan anak usia dini. Permainan tradisional dapat menumbuhkan generasi pelajar Indonesia sesuai ketentuan program baru Profil Pelajar Pancasila yang memiliki jiwa Pancasila. Oleh karena itu, pentingnya lembaga pendidikan berkontribusi melestarikan budaya Indonesia yang tergeser oleh kecanggihan teknologi selama pandemi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh permainan tradisional dalam penguatan kebhinekaan global pada anak TK B Alam Surya Mentari. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan teknik pengumpulan data dengan melakukan observasi kepada subyek yang diteliti dan wawancara kepada kepala sekolah dan guru kelas. Sedangkan Teknik analisi data menggunakan model miles dan Huberman dengan tahap analisis data yakni reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sekolah KB & TK Alam Surya Mentari memiliki kontribusi yang baik dalam melestarikan permainan tradisional kepada anak-anak. Upaya yang diterapkan untuk melestarikan permainan tradisional yaitu melalui kegiatan outbound, perlombaan, dan kegiatan belajar mengajar dikelas. Penelitian ini juga menemukan beberapa permainan tradisional yang telah dimainkan oleh anak-anak, seperti bakiak, cublak–cublak suweng, dan jamuran , yang mana anak-anak mengenal  dan ikut berkontribusi melestarikan budaya

Pengaruh Dana Desa, Alokasi Dana Desa, Dan Bagi Hasil Pajak Dan Retribusi Daerah Terhadap Belanja Desa Studi Kasus Pada Desa di Kecamatan Bawang Tahun 2018-2020

Village Expenditures are all expenditures that are obligations of the Village in one fiscal year which will not be received back by the Village. From observations, the Central Bureau of Statistics (BPS) of Batang Regency, can be seen that there is a phenomenon in several villages in Bawang District which experienced a decrease in Village Expenditures in Bawang District. This makes Village Expenditures in Bawang District experience a decline in 2019-2020.This study aims to determine the effect of village funds, allocation of village funds, and sharing of regional taxes and retribution on village expenditures, case studies in villages in Bawang District in 2018-2020 either simultaneously or partially. This study uses quantitative methods. The population in this study was all villages in Bawang District. While the sample in this study was 60 data for a period of three years. The data used is sourced from the official website of the Central Statistics Agency (BPS) of Batang Regency. The analytical method used is panel data regression using Eviews 12 Software. The results showed that simultaneously the variables of village funds, allocation of village funds, and sharing of regional taxes and retribution had an effect on village expenditures. While partially, it shows that village funds have an effect on village expenditures, while the allocation of village funds and sharing of regional taxes and retribution has no effect on village expenditures

WILLINGNESS TO PAY MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI YOGYAKARTA TAHUN ANGKATAN 2014-2017 TERHADAP MIE SAMYANG BERLABEL HALAL LPPOM MUI

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan, pengalaman mengkonsumsi, dan kesadaran kehalalan dari mahasiswa Fakultas Ekonomi Universitas Negeri Yogyakarta tahun angkatan 2014-2017 secara parsial dan simultan terhadap Willingness to Pay/WTP mie samyang berlabel halal LPPOM MUI. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 1.641 orang mahasiswa muslim S1 Fakultas Ekonomi Universitas Negeri Yogyakarta tahun angkatan 2014-2017. Pengambilan sampel sebanyak 96 orang mahasiswa muslim S1 Fakultas Ekonomi Universitas Negeri Yogyakarta dengan menggunakan rumus slovin. Metode pengumpulan data yang digunakan adalah kuesioner. Teknik analisis menggunakan analisis regresi ganda OLS yang sebelumnya dilakukan uji prasyarat analisis yaitu uji normalitas, multikolinearitas, dan heterosedastisitas. Selain itu, dilakukan pula analisis nilai WTP dengan metode Contingent Valuation Method/CVM. Hasil penelitian ini adalah (1) Pendapatan berpengaruh terhadap WTP mie samyang berlabel halal LPPOM MUI. (2) Pengalaman Mengkonsumsi berpengaruh terhadap WTP mie samyang berlabel halal LPPOM MUI. (3) Kesadaran Kehalalan berpengaruh terhadap WTP mie samyang berlabel halal LPPOM MUI. (4) Pendapatan, Pengalaman Mengkonsumsi, dan Kesadaran Kehalalan secara bersama-sama berpengaruh terhadap WTP mie samyang berlabel halal LPPOM MUI. Koefisien determinasi memiliki nilai sebesar 0,589. Analisis nilai WTP menggunakan CVM ditemukan mayoritas responden bersedia membayar Rp 15.000,00 untuk satu bungkus mie samyang berlabel halal LPPOM MUI

PENGEMBANGAN E-MODUL TERINTEGRASI PENDIDIKAN KARAKTER BERBASIS SETS PADA MATERI SISTEM KOLOID

Penelitian ini dilatarbelakangi kurangnya penggunaan bahan ajar dalam proses pembelajaran serta kurangnya perhatian peserta didik terhadap lingkungan dan sesama. Kemampuan peserta didik dalam menghubungkan materi dengan teknologi, lingkungan, dan masyarakat juga menjadi tuntutan dalam pembelajaran kimia. Penelitian ini bertujuan untuk mengetahui tingkat validitas, dan respon peserta didik terhadap e-modul pembelajaran yang dikembangkan. Metode penelitian yang digunakan adalah R&D dengan model pengembangan ADDIE. Penelitian ini dilaksanakan di SMA Negeri 1 Labuhan Deli. Populasi dalam penelitian ini adalah guru, peserta didik dan dosen. Sampel dalam penelitian ini diambil secara purposive sampling sebanyak satu kelas yakni kelas XI MIPA. Hasil penelitian menunjukkan bahwa e-modul yang dikembangkan dinyatakan valid oleh validator ahli dengan kriteria “Sangat Layak”. Kemudian, berdasarkan hasil pengolahan angket respon siswa, diperoleh bahwa e-modul termasuk kedalam kriteria “Sangat Baik”

Efektivitas Model Problem Based Learning dan Discovery Learning terhadap Berfikir Kritis pada Pembelajaran Matematika: Kajian Meta-Analisis

This study aims to determine the effect of level differences in Problem Based Learning and Discovery Learning model on student’s critical thinking by meta-analysis studies in Mathematics learning, by collecting several relevant journals through Google Scholar. This study uses the Ancove Test to determine the average difference Test in learning model, which has met the Prerequisite Test, then the Effect size is calculated. The result is normal, homogeneous and linear data were obtained with a significance value>0,05. In Ancova Test, the result Discovery Learning is more effective than Problem Based Learning. This is obtained from the results of the posttest scores of 78.4450 for the Problem Based Learning and 83.5840 for the Discovery Learning models. At the Fcount obtained is 7,181, and the Ftable obtained is 3,59, it can be stated that Fcount > Ftable, namely with a value of 7,181 > 3,59 and significance of 0,016 < 0,05. From these results prove that there is a significant difference between the Problem Based Learning and Discovery Learning models on student’s critical thinking in Mathematics learning. In determining the Effect size, it produces a value of 0,0302, it can be stated a moderate influence on student’s critical thinking in Mathematics learning

ANALYSIS OF THE EFFECTS OF COMPANY SIZE, CPA FIRM, RETURN ON ASSET AND DEBT TO EQUITY RATIO TOWARDS AUDIT DELAY AT THE SECTORS OF PROPERTIES, REAL ESTATES AND BUILDING CONSTRUCTIONS LISTED AT INDONESIA SHARIA STOCKS INDEX PERIOD 2013-2017

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Kantor Akuntan Publik (KAP), Return on Asset (ROA) dan Debt to Equity Ratio (DER) terhadap Audit Delay pada perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2013-2017, baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah seluruh perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI). Teknik pengambilan sample dilakukan dengan teknik purposive sampling, terdapat 19 sampel perusahaan yang layak untuk dianalisis. Penelitian ini menggunakan model analisis regresi linier berganda, sedangkan teknik analisis menggunakan Uji F, Uji R2 dan Uji t yang diolah menggunakan E-views 10. Hasil penelitian ini menunjukan bahwa Ukuran Perusahaan, Kantor Akuntan Publik (KAP), Return on Asset (ROA) dan Debt to Equity Ratio (DER) secara simultan berpengaruh signifikan terhadap Audit Delay pada perusahaan sektor property, real estate dan konstruksi bangunan yang terdaftar di ISSI periode 2013-2017. Selanjutnya Ukuran Perusahaan dan Return on Asset (ROA) masing-masing secara parsial berpengaruh negatif dan signifikan terhadap Audit Delay, Kantor Akuntan Publik (KAP) secara parsial berpengaruh negatif dan signifikan terhadap Audit Delay, sedangkan Debt to Equity Ratio (DER) secara parsial berpengaruh positif dan signifikan terhadap Audit Delay pada perusahaan sektor property, real estate dan konstruksi bangunan yang terdaftar di ISSI periode 2013-2017