Articles

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAPAT DI BEI TAHUN 2016-2018 (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sari, Indah Permata; Susbiyani, Arik; Syahfrudin, Achmad Achmad
Jurnal Ilmiah Akuntansi dan Humanika Vol 9, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i2.20579

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Financial distress adalah suatu kondisi di mana perusahaan mengalami kesulitan keuangan untuk memenuhi kewajibannya. Ada beberapa perusahaan yang dihapuskan (dikeluarkan) dari Bursa Efek Indonesia pada tahun 2017 termasuk CTRP Ciputra Property Tbk, CTRS Ciputra Surya Tbk, SOBI Sorini Agro Asia Corporindo Tbk, CPGT Cipaganti Citra Graha Tbk, INVS Inovisi Infracom Tbk, BRAU Berau Coal Energi Tbk, Toko TKGA Gunung Agung Tbk dan LAMI Lamicitra Nusantara Tbk. Di mana CTRP dan CTRS mengalami delisting karena merger dengan CTRA. Tiga dari perusahaan properti ini bergabung. Saham CTRA, CTRS, dan CTRP bergabung menjadi saham CTRA. Penggabungan CTRS, CTRP menjadi CTRA dilakukan dengan faktor konversi sebagai berikut: Di mana pemegang saham CTRS dikonversi menjadi CTRA 1: 2,13 saham dan pemegang saham CTRP dikonversi ke CTRA 1: 0,55 saham. Dengan merger, saham CTRS dan CTRP tidak lagi ada di pasar atau dihapuskan dari saham. Variabel yang digunakan dalam penelitian ini adalah Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas. Hasil penelitian ini Rasio Likuiditas tidak mempengaruhi financial distress, hipotesis H1 ditolak. Rasio leverage tidak mempengaruhi kesulitan keuangan, hipotesis H2 ditolak. Rasio Profitabilitas tidak mempengaruhi kesulitan keuangan, hipotesis H3 ditolak
BUMDES DI KECAMATAN KABAWETAN : KAJIAN MANFAAT BAGI MASYARAKAT Sari, Indah Permata; Ekaputri, Retno A.
Convergence : The Journal of Economic Development Vol 1, No 2 (2019): Edisi II, Oktober 2019
Publisher : Universitas Bengkulu

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Abstract

The purpose of this study was to determine the condition of BUMDes in Kabawetan district, Kepahiang Regency. The analytical method used is descriptive qualitative analysis. The data used in this research is secondary data. The results of this study indicate that the condition of BUMDes has gone well, BUMDes have been equipped with village regulations and village head decisions with adequate capital participation. Then BUMDes has a complete management and has several types of businesses. Keywords : BUMDes , Rural Economic
KOMPOSISI KIMIA ASAM-ASAM LEMAK PADA DAGING IKAN TERI (STOPHELORUS SP.) Sari, Indah Permata; Pontoh, Julius; Sangi, Meiske S.
CHEMISTRY PROGRESS Vol 11, No 2 (2018)
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/cp.11.2.2018.27942

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ABSTRAKPenelitian ini bertujuan untuk menentukan komposisi kimia asam-asam lemak pada daging ikan teri (Stophelorus sp.) dengan menggunakan metode kromatografi gas. Penelitian ini dimulai dengan pengujian kadar air yang diperoleh sebesar 69,9% dan kadar lemak sebesar 5,09%. Ekstrak minyak ikan yang diperoleh di transesterifikasi basa menggunakan metode derivatisasi kemudian diinjeksikan pada alat kromatografi gas. Hasil penelitian menunjukkan bahwa minyak ikan teri memiliki asam lemak jenuh sebesar 45,83% dan asam lemak tak jenuh sebesar 54,18%. Hasil penelitian ini menyimpulkan bahwa daging ikan marlin biru mengandung asam miristat, palmitat, palmitoleat, stearat, oleat, linoleat, linolenat, EPA dan DHA. ABSTRACTThis study aims to determine the chemical composition of fatty acids in anchovy meat (Stophelorus sp.) using gas chromatography method. This is study began with testing the obtained water content of 69,9% and fatty content of 5,09%. The extract of fish oil obtained in base transesterifiction using derivatization method is then injected into gas chromatography device. The result showed that anchovy oil had saturated fatty acids of 45,83% and unsaturated fatty acids of 54,18%. The result of this study concluded that anchovy meat contained myristic, palmitic, palmitoleic, stearic, oleic, linoleic, EPA and DHA acids. Keywords: Anchovy, fatty acids, gas chromatography
PENGARUH PENERAPAN STRATEGI PEMBELAJARAN AKTIF TIPE GIVING QUESTION AND GETTING ANSWER (GQGA) DISERTAI KUIS TERHADAP PEMAHAMAN KONSEP MATEMATIS SISWA KELAS VIII SMP NEGERI 1 AMPEK NAGARI KABUPATEN AGAM Sari, Indah Permata; Rismen, Sefna; Husna, Husna
Pendidikan Matematika Vol 2, No 2 (2013): Jurnal Wisuda Ke 47, Genap 2013-2014 Pendidikan Matematika
Publisher : STKIP PGRI Sumbar

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Abstract

This research was motivated by the lack of understanding of students’ mathematical concepts and students are not accustomed to propose their ideas. This study aims to determine whether students’ understanding of mathematical concepts by applying active learning strategies Giving Question and Getting Answer (GQGA) type accompanied quiz is better than students’ understanding of mathematical concepts using conventional learning in class VIII SMP Negeri 1 Ampek Nagari Agam. This type of research is an experimental research based on the Subject with a Random design. The study population was a class VIII student SMP Negeri 1 Ampek Nagari Agam consisting of three classes. The sample was VIII1 grade students as the experimental class and VIII3 the control class. The research instrument was a quiz and final test in the form of essays. The data obtained were analyzed using t-test of the parties with the help of software MINITAB. Based on the test results obtained by the hypothesis P-value of 0.005 , then the hypothesis in this study received. It can be concluded that the students’ understanding of mathematical concepts by applying active learning strategies Giving Question and Getting Answer (GQGA) type quiz is better than students’ understanding of mathematical concepts applied on conventional learning in class VIII SMP Negeri 1 Ampek Nagari Agam.
Pengaruh ukuran perusahaan, solvabilitas dan reputasi kap terhadap audit delay pada perusahaan property & real estate di Bursa Efek Indonesia periode 2009-2012 Sari, Indah Permata; Satriawan, Raja Adri; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of firm size, solvency and reputation of the firm to audit delay in property & real estate companies in Indonesia Stock Exchange Period 2009-2012.The population in this study are all property and real estate company listed on the Indonesia Stock Exchange (IDX) 2009-2012. The population was 52 companies, but based on the above criteria there are 49 (forty nine) companies. Analysis of data using multiple linear regression.The study states that the size of the company does not have a significant impact on audit delay. It can be seen from the t value (0.649) obtained is smaller than t-table (1.973), the independent variable has no effect on the dependent variable so that the first hypothesis (H1) is not acceptable. Debt to Equity Ratio has a significant effect on audit delay. It can be seen from DER variable t value (2.449) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable, thus the first hypothesis (H2) is acceptable. Public accounting firms reputation has a significant impact on audit delay. It can be seen from the t value (2.117) is greater than t-table (1.973) then has the effect of independent variables on the dependent variable so that the third hypothesis (H3) is received.Keywords: Company Size, Debt to Equity Ratio, Reputation Public Accounting Firm, Audit Delay
STUDI DESKTIPTIF TENTANG PEMAHAMAN GURU DAN PENGGUNAAN MEDIA PEMBELAJARAN REALIA, MODEL DAN GRAFIS OLEH GURU Sari, Indah Permata; Wahab, Nazaruddin; Rochmiyati, Rochmiyati
Jurnal Pedagogik Vol 3, No 1 (2015): Jurnal Pedagogi
Publisher : Jurnal Pedagogik

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The purpose of this research was to describe the level of fourth grade teacher’s understanding about understanding and using realia, model and graphic media learning for theme VII and subtheme I 2013 curriculum. This particular research was using descriptive research. The technique used for sampling was saturated sampling. This research’s sample used 15 teachers from 15 fourth grade elementary school teacher population in Bandar Lampung city which were still implementing 2013 curriculum. Data collecting technique was using test, observation, documentation and interview. Data analyzing technique used analysis of qualitative research. Based on the results of data analysis it showed that the teacher’s understanding of the realia media was not quite good. Teachers understanding of the model media was not quite good. Teachers understanding of the graphic media quite good. The uses of high category instructional realia and graphic media, and the uses of learning model media was very low. Tujuan dalam penelitian ini adalah untuk mendeskripsikan tingkat pemahaman guru kelas IV mengenai pemahaman dan penggunaan media pembelajaran realia, model dan grafis pada tema VII dan Subtema I. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif. Teknik pengambilan sampel yang digunakan adalah sampel jenuh. Sehingga, sampel dalam penelitian ini adalah sebanyak 15 guru dari jumlah populasi 15 guru kelas IV SD di kota Bandarlampung yang masih mengimplementasikan kurikulum 2013. Teknik pengumpulan data dalam penelitian ini menggunakan tes, observasi, dokumentasi dan wawancara. Teknik analisis data menggunakan analisis penelitian kualitatif. Berdasarkan hasil analisis data menunjukkan bahwa pada pemahaman guru mengenai media realia kurang memahami. Pemahaman guru mengenai media model kurang memahami. Pemahaman guru mengenai media grafis cukup memahami. Penggunaan media pembelajaran realia dan grafis kategori tinggi, dan penggunaan media pembelajaran model sangat rendah.Kata kunci: pemahaman, penggunaan, realia, model, grafis. 
PENINGKATAN KUALITAS LAYANAN REFERENSI PERPUSTAKAAN POLITEKNIK NEGERI PONTIANAK Sari, Indah Permata; Latifa Hanum, Atiqa Nur
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 11 (2019): Nopember 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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AbstractThis research discussed about the quality improvement of reference service of Pontianak state polytechnic library.The aims of this researchwere to find out the efforts ofthe improvement of service quality and the obstacles. The method used was qualitative with a descriptive approach that could be used as a guide so that the focus of the research was in accordance with the facts. The data collections were done by observation, interview and documentation. Conducted by researchers on informants, namely the first librarians and visitors who came to Pontianak state polytechnic library.The result showed that the quality improvementof reference service was still not carried out, starting from obstacles such as small rooms, book shelves that are not neatly arranged and even the collection material available in the reference service is very dirty,dusty, event most yellowing, and there are no guards or staff who maintain the reference service room, the with an increase the quality of this service can provide comform felt b users and make it easier for users to find the source of information needed to reference service. because it still had to be addressed starting from a room that was still very limited so that it became an obstacle in improving the quality of reference services.Keywords: Polnep Library, reference service 
PERANAN KREDIT SIMPAN PINJAM TERHADAP PENINGKATAN USAHA ANGGOTA KOPERASI SIMPAN PINJAM (KSP) MOJOPAHIT JAYA DI DESA SARI GALUH KECAMATAN TAPUNG KABUPATEN KAMPAR Sari, Indah Permata; Yusri, Jum’atri
Jurnal Online Mahasiswa (JOM) Bidang Pertanian Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Pertanian

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This study aims at knowing the role of business members before and after receiving credit from KSP Mojopahit Jaya. This study was conducted in Mojopahit Jaya saving and loan cooverative in Sari Galuh village Tapung district Kampar regency. The population in this study was the members who receive credit in the period January to April 2012, using a credit to productive enterprise. The sampling method conducted a census to 18 members.The result showed that business credit proved are able to raise the capital and asset. So that members operating revenues increased after the capital increase of the KSP Mojopahit Jaya,  where the average income of the business members before obtaining credit is Rp. 19.296.861 and after optaining credit increase to Rp. 23.547.349.   Key words : Credit, KSP, Income
PERBEDAAN AKTIVITAS DAN MOTIVASI BELAJAR PESERTA DIDIK IPA IPS DALAM PEMBELAJARAN PPKn Sari, Indah Permata; Hasyim, Adelina; Yanzi, Hermi
Jurnal Kultur Demokrasi Vol 4, No 6 (2016): JURNAL KULTUR DEMOKRASI
Publisher : FKIP Unila

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The purpose of this research was to explain and analyze the difference activity and the motivation to study the students in grades XI IPA 1 and XI IPS 1 in learning PPKn in man 1 lampung a year 2015 / 2016 . The methodology used in research was descriptive quantitative method. Subjects in question is students XI IPA1 and XI IPS 1 in man 1 lampung amounting to 88 respondents. An analysis of data using the mann- whitney u. Engineering basic use the survey data collection. Research results based on the analysis of data in relation and testing hypothesis that has been done suggests that: differences in activity and the motivation to study the students in grades XI IPA 1 and XI IPA 1 in learning PPKn influence of activity ask , noted , discussion , presence , discipline and atmosphere classes later he will affect students study results.Tujuan penelitian ini adalah untuk menjelaskan dan menganalisis perbedaan aktivitas dan motivasi belajar peserta didik di kelas XI IPA 1 dan XI IPS 1 dalam pembelajaran PPKn di MAN 1 Bandar Lampung Tahun Pelajaran 2015/2016. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Subyek yang diteliti merupakan peserta didik kelas XI IPA 1 dan XI IPS 1 di MAN 1 Bandar Lampung yang berjumlah 88 orang responden. Analisis data menggunakan Uji Mann- Whitney U. Teknik pokok pengumpulan data menggunakan angket. Hasil penelitian berdasarkan hasil analisi data dan pengujian hipotesis yang telah dilakukan menunjukan bahwa: adanya perbedaan aktivitas dan motivasi belajar peserta didik di kelas XI IPA 1 dan XI IPS 1 dalam pembelajaran PPKn yang berpengaruh dari aktivitas bertanya, mencatat, diskusi, kehadiran, kedisiplinan dan suasana kelas yang nanti nya akan berpengaruh terhadap hasil belajar peserta didik.Kata kunci: aktivitas belajar, ipa, ips motivasi belajar, PPKn.
ANALISIS KINERJA KEUANGAN BANK MENGGUNAKAN METODE RGEC (Studi Kasus Pada 3 Bank Milik Pemerintah Pusat Yang Terdaftar Di BEI Periode 2012-2014) Sari, Indah Permata; Farida, Lena
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 3, No 2: WISUDA OKTOBER 2016
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Banks were the financial institutions that play an important role in improving the economy of a country. Increasing competition among banks in practice many banks are less careful or deviate from the rules applicable. Elements that should receive particular attention is the financial performance of the bank. To assess the financial performance of one of them through the banks financial statements. The financial statements also the media information about the health of the banking performance. To assess the soundness of banks in Indonesia, Bank Indonesia as the central bank has an important role in the national banking system in healthy banks, in order to achieve stability in the financial system of the bank.This research is descriptive quantitative research with the aim to identify and analyze the financial performance of the three (3) Bank Owned central government by using methods RGEC. The method of measuring the financial performance using ratios as indicators of NPL, IER, LDR, NPM, ROA and CAR on bank financial statements as primary data.Results of research conducted average yield ratio and placement of components ratings show PT. namely PT. Bank Mandiri (Persero) Tbk, the Year 2012 is categorized as "Very Healthy" (PK-1), in 2013 predicated "Very Healthy" (PK-1), 2014 is categorized as "Very Healthy" (PK-1), PT. Bank Rakyat Indonesia Agroniaga, The year 2012 is categorized as "Healthy" (PK-2), in 2013 predicated "Healthy" (PK-2), 2014 is categorized as "Healthy" (PK-2), and PT. Bank Rakyat Indonesia (Persero), the Year 2012 is categorized as "Very Healthy" (PK-1), in 2013 predicated "Very Healthy" (PK-1), 2014 is categorized as "Very Healthy" (PK-1), Keywords: Financial Performance, Methods of Analysis RGEC, NPL ratio, IER, LDR, NPM, ROA, CAR.