Repository UASN

This study aims to determine the factors that cause the company's ability to earn profits as measured by economic profitability as the dependent variable in obtaining profits as measured by economic profitability as the level of liquidity, leverage, and the level of company activity as independent variables are these factors. Data is collected based on financial report data from 2016 to 2021 (quarter 3), and using multiple regression analysis. The research' findings reveal that the company's liquidity, leverage, and amount of activity have only a little impact on its economic performance. Simultaneously, liquidity, leverage, or activity level have no impact on a company's economic performance. While the coefficient of determination is 2.5 percent, it shows the extent of the effect of liquidity, leverage, and the amount of corporate activity in determining the economic profitability of PT Indika Energy, Tbk. Keywords : Liquidity, leverage, activity level and company's economic profitability.

This study discusses the entrepreneurial spirit of students for 2 study programs, namely S1-Accounting and S1-Management Faculty of Economics and Business with a research sample of 168 students for the two study programs. given in odd semester (V) only, while for S1 Management study program apart from Entrepreneurship, Business Planning courses are also given (the new curriculum has been changed to the Entrepreneurial Business Creation course) in odd semester. Based on these problems, the purpose of this study was to find out the entrepreneurial spirit of students in the two Faculty of Economics and Business study programs, namely: 1). Analyzing the comparison of personal attitudes in students of the Bachelor of Accounting and Management study programs, 2). Analyzing the comparison of subjective forms in students of the Bachelor of Accounting and Management study programs, 3). Analyzing the comparison of perceived behavioral control in students of the Bachelor of Accounting and Management study programs and 4). Analyzing the comparison of entrepreneurial intentions in students of the Bachelor of Accounting and Management study programs. This research was carried out in the odd semester of the 2022/2023 academic year, and the type of research used was descriptive research, using a survey method with a quantitative research approach. This type of research is descriptive research with a survey method. The results of the study used the Mann-Whitney test analysis, namely that there were significant differences between personal attitudes, perceived behavioral control and entrepreneurial intention, in students of S1-Accounting and S1-Management study programs because they had a p-value <0.05, while for subjective norms in S1-Accounting and S1-Management study program students did not show a significant difference because they had a p-value > 0.05.

Pengaruh pendidikan kewirausahan selama ini telah dipertimbangkan sebagai salah satu faktor penting untuk menumbuhkan dan mengembangkan hasrat, jiwa dan perilaku berwirausaha di kalangan generasi muda. Sikap, perilaku dan pengetahuan mereka tentang kewirausahaan akan membentuk kecendrungan mereka untuk menjadi pelaku usaha yang tentu saja membuka lapangan kerja di masa yang akan datang. Seseorang mempunyai alasan untuk menjadi wirausaha karena adanya faktor-faktor yang menumbuhkan niat pada dirinya.Tujuan penelitian ini untuk mengetahui intensi mahasiswa Fakultas Ekonomi dan Bisnis UKI dalam berwirausaha dan faktor-faktor yang mempengaruhinya. Penelitian dilakukan terhadap 95 mahasiswa prodi Manajemen FEBUKI dan dianalisis dengan menggunakan Analisis Faktor. Hasil penelitian menunjukkan terdapat lima faktor yang mempengaruhi intensi kewirausahaan mahasiswa Prodi S1- Manajemen FEB UKI yaitu variabel Percieved Behavior Control (X3) yang mempunyai loading factor tertinggi sebesar 0,878, selanjutnya variabel Attitude Toward Entrepreneur (X1) dengan loading factor sebesar 0,858, variabel Subjective norms (X2) dengan loading factor sebesar 0,799, variabel pendidikan/ pelatihan kewirausahaan (X5) dengan loading factor sebesar 0,774, dan variabel lingkungan keluarga (X4) dengan loading factor sebesar 0,740 dengan nilai eigenvalue sebesar 3,291 dan varian sebesar 65,811%, sisanya faktor lain yang memiliki nilai varian sebesar 34.189%. Saran dalam penelitian ini adalah perlu adanya peningkatan pendidikan/pelatihan kewirausahaan agar banyak mahasiswa yang tertarik dan berniat menjadi wirausaha. Katakunci : pendidikan kewirausahaan, kewirausahaan. / The influence of entrepreneurship education has been considered as one of the important factors to grow and develop entrepreneurial passion, spirit and behavior among the younger generation. Their attitudes, behavior and knowledge about entrepreneurship will shape their tendency to become businessmen which of course will open up job opportunities in the future. People have reasons to become an entrepreneur because of the factors that foster intention in him. The purpose of this study was to determine the intentions of Faculty of Economics and Business UKI students in entrepreneurship and factors that influence it. The study was conducted on 95 students of FEBUKI Management Study Program and analyzed using Factor Analysis. The results showed that there were five factors that influenced the entrepreneurial intentions of students of the S1-Management Study Program FEB UKI, namely the Percieved Behavior Control (X3) variable which had the highest loading factor of 0.878, then the Attitude Toward Entrepreneur variable (X1) with a loading factor of 0.858, the Subjective norms variable. (X2) with a loading factor of 0.799, the variable of entrepreneurship education/training (X5) with a loading factor of 0.774, and the family environment variable (X4) with a loading factor of 0.740 with an eigenvalue of 3.291 and a variance of 65.811%, the rest of the other factors that has a variance value of 34,189%. Suggestions in this research is the need for an increase in entrepreneurship education/training so that many students are interested and intend to become entrepreneurs. Keywords: entrepreneurship education, entrepreneurship

According to experts, there were 2 factors that influence a person in entrepreneurship, internal factors, including demographics (age, experience, education), personality, motivation, and external factors, including family environment (interaction in the family and socio-economic conditions) and work environment. Therefore, the role of universities is needed to provide information, knowledge, understanding of entrepreneurship, and provide a forum for students to become entrepreneurs. This study aims to analyze the relationship between philosophy of life, personal characteristic and entrepreneurial competencies of FEBUKI students. Data were analyze using Rank Spearman correlation and Pearson Product Moment. The results showed that there was positive and partially significant correlation between Philosophy of Life and Entrepreneurship Competencies, amounting to 0.677, there was a positive and significant relationship between personal characteristics and entrepreneurial competencies of 0.696 and there was a simultaneous relationship between Philosophy of Life and Personal Characteristics with Entrepreneurship Competencies of FEBUKI Students of 0.597. Keywords: philosophy of life, personal characteristics, entrepreneurial competencies

This study is a study that discusses the factors that influence the issuance of Going Concern Audit Opinions in mining organizations listed on the IDX from 2017- 2020. The problem to be studied is the extent to which company size, liquidity and profitability affect the assessment of the business continuity review in the organization. This will be done for one semester, especially in the even semester of the 2021/2022 academic year. The research technique used is special multiple regression such as binary multiple regression using logistic, which is an analytical tool to test the effect of two or more independent variables on the dependent variable using quantitative and categorical data. The results of this study it was found that company size and profitability affect the going concern audit opinion, while liquidity does not affect the going concern audit opinion. Key words: Going Concern Audit Opinion, Company Size, Liquidity, Profitability

The purpose of this study was to determine the effect of government policies to prohibit the export of raw materials for mining ore, especially nickel ore, to foreign countries based on Permen ESDM No. 01/2014 on the economic profitability of INCO companies from 2015 to June 2020. To see the company's economic profitability, it can be seen from the side of gross profit margin, net profit margin, return on assets, and return on equity. This analysis is made by compiling profitability ratios in one table so that it is expected to provide clearer information for interested parties. PT. INCO Tbk is a mining company listed on the Indonesia Stock Exchange whose majority shares are owned by foreign countries. From the results of the research and analysis that has been carried out, it can be concluded that the ban on nickel ore exports has a negative effect on gross profit margin, net profit margin, return on assets, and return on equity from 2015-2017, but the ban on nickel ore exports has no negative effect. on gross profit margin, net profit margin, return on assets, and return on equity from 2018- June 2020. Keywords: economic profitability, gross profit margin, net profit margin, return on assets, and return on equity, exports.

The number of tourist targets that visit Indonesia needs to be increased. However, several obstacles are faced in its development, one related to the promotion. Therefore, it is necessary to implement the concept of story-driven marketing to promote tourism through stories and impressions disseminated by applying storytelling. This study aims to explore the storytelling of tourist destinations that fall into the category of super-priority tourism, namely the Lake Toba area, precisely from the Samosir Regency area in North Sumatra. This study uses a qualitative method through literature review and interviews with people who come from Samosir and know about the place and history of the site. The city of Pangururan in Samosir Regency has a history, origin, and regional development from time to time and has many folklore legends from the Batak tribe, including stories about the Boru Naibaho Site and Jabi-Jabi Trees that give colour to Lake Toba tourism. Keywords: Storytelling, tourist attraction, lake toba, boru naibaho site, jabijabi tree, samosir

Pada masa pandemi Covid-19 ini merupakan masa sulit bagi banyak perusahaan, sehingga banyak terjadi pemutusan hubungan kerja. Tujuan kegiatan Peengabdian kepada Masyarakat ini adalah memperkenalkan bentuk investasi untuk masa depan, yaitu investasi saham. Investasi ini bisa memberkan keuntungan melalui pergerakan kenaikan harga saham. Dalam kegiatan ini kami dijelaskan pengertian tentang investasi saham, tujuan investasi saham, resiko dan keuntungan investasi, dan cara memulai menabung saham melalui simulasi platform digital. Secara keseluruhan masyarakat mulai mengerti dan memahami konsep investasi saham secara online. Kata kunci : Investasi, Saham, inflasi, Simpati, Empati, Platform Digital, Ekonomi Kreatif

Dalam kegiatan berinvestasi, seorang investor dihadapkan pada risk dan return. Kedua variabel ini memiliki korelasi yang positif, semakin besar hasil yang diperoleh maka umumnya semakin besar risiko yang dimiliki, demikian sebaliknya. Penelitian ini bertujuan untuk mengetahui dan menganalisi perbedaan risk dan return pada delapan subjek penelitian perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia sebelum dan selama COVID-19 di Indonesia. Metode penelitian yang digunakan adalah metode analisis data kuantitatif, penelitian ini menggunakan data sekunder berupa harga saham pada 8 perusahaan Consumer Goods indeks LQ45 yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2018 sampai 2021. Hasil uji Statistics menunjukkan bahwa terdapat berbedaan risk dan return yang signifikan antara sebelum dan selama masa pandemi COVID-19 di Indonesia. Hal ini menunjukkan peristiwa COVID-19 menyebabkan perubahan perilaku investor dalam berinvestasi di perusahaan consumer goods. Kata-kata Kunci: Analisa Beda, Consumer Goods, COVID-19, Risk dan Return, Saham.

This study aims to determine the factors causing the reducing in the ability of companies in obtaining profit as measured by economic profitability as a dependent variable. These factors are the level of liquidity, leverage, and level of corporate activity as independent variables. The research method used is descriptive, data collected based on secondary data derived from annual financial statements of 2016 and 2017, and using multiple regression analysis. The results of the analysis concluded that the level of liquidity, leverage and level of company activity partially or simultaneously known through multiple regression analysis has no effect on economic profitability of PT. Kobexindo Traktor, Tbk Keywords: Level of liquidity, leverage, activity level and economic profitability of company

Penelitian ini bertujuan untuk menginvestigasi pengaruh persepsi literasi matematis terhadap efikasi diri mahasiswa akuntansi. Pendekatan kuantitatif korelasional digunakan dalam penelitian ini dengan melibatkan 65 responden yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner berskala Likert. Uji validitas dan reliabilitas mengonfirmasi bahwa seluruh butir instrumen persepsi literasi matematis dan efikasi diri layak digunakan. Uji prasyarat menunjukkan bahwa data berdistribusi normal dan memiliki hubungan linear yang signifikan. Analisis korelasi Pearson menunjukkan hubungan yang kuat dan positif antara persepsi literasi matematis dan efikasi diri. Lebih lanjut, regresi linear sederhana menghasilkan persepsi literasi matematis berpengaruh secara signifikan terhadap efikasi diri. Temuan ini mengindikasikan bahwa persepsi literasi matematis yang lebih tinggi dapat meningkatkan kepercayaan diri mahasiswa dalam menyelesaikan tugas-tugas akuntansi. Penelitian ini menyiratkan bahwa pengintegrasian persepsi literasi matematis ke dalam desain kurikulum dapat memperkuat efikasi diri, motivasi, dan kompetensi mahasiswa. Dengan demikian, persepsi literasi matematis tidak hanya berfungsi sebagai landasan untuk memahami konsep akuntansi, tetapi juga sebagai faktor psikologis yang mendukung pembelajaran yang efektif. This study investigates the influence of mathematical literacy perception on the self-efficacy of accounting students. A quantitative correlational design was employed, involving 65 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire. Instrument testing confirmed that all items were valid and reliable for mathematical literacy perception and for self-efficacy. Prerequisite analyses demonstrated that the data were normally distributed and exhibited a significant linear relationship. The Pearson correlation analysis revealed a strong, positive relationship between the two variables. Furthermore, simple linear regression yielded that mathematical literacy perception significantly predicts self-efficacy. These findings suggest that a higher perception of mathematical literacy enhances students’ confidence in completing accounting tasks. Consequently, integrating mathematical literacy perception into the curriculum is recommended to strengthen students’ self-efficacy, motivation, and competence. Thus, mathematical literacy perception serves not only as a cognitive foundation for understanding accounting concepts but also as a crucial psychological factor supporting effective learning.

Pelaksanaan.Pengabdian.Pada.Masyarakat.(PPM). memiliki tujuan yaitu memberikan. peningkatan pemahaman., evaluasi, simulasi pengetahuan dan manfaat vaksin COVID-19 serta membantu mensosialisasikan ke masyarakat khususnya dalam hal pemberian vaksinasi untuk pengendalian COVID-19. Dalam kegiatan ini menerangkan pemahaman manajemen sosialisasi pelaksanaan vaksinasi oleh pemerintah, salah satunya adalah dengan mendatangkan dokter, data yang akurat, dan informasi yang jelas, sehingga peserta atau masyarakat yang dituju juga dapat merasakan pengaruh manajemen sosialisasi pelaksanaan vaksinasi sehingga dapat mempercepat pelaksanaan vaksinasi dikalangan masyarakat. Implikasi pelaksanaan pengabdian pada masyarakat ini yaitu manajemen sosialisasi dapat berperan memberikan pemahaman pada masyarakat terkait pentingnya vaksinasi, dan memutus rantai penyebaran COVID-19 sehingga keadaan sosial maupun ekonomi negara lebih cepat membaik. Kata kunci : sosialisasi, vaksinasi, COVID-19, pemerintah, masyarakat./ derstanding, evaluation and simulation of knowledge and benefits of the COVID-19 vaccine as well as helping to disseminate information to the community, especially in terms of giving vaccinations to control COVID-19.This activity explains the understanding of the management of socialization of vaccination implementation by the government, one of which is by bringing in doctors, accurate data, and clear information, so that participants or the target community can also feel the influence of management of vaccination socialization so that it can accelerate the implementation of vaccination among the community. The implication of implementing community service is that socialization management can play a role in providing understanding to the community regarding the importance of vaccination, and breaking the chain of COVID-19 spread so that the social and economic conditions of the country improve faster. Keywords : socialization, vaccination, COVID-19, government, public.