Repository UASN

This research aims to see the impact of the war which caused a boycott of products from PT Sarimelati Kencana Tbk. The results of this research state that PT Sarimelati Kencana Tbk experienced poor performance in 2022-2023 for profitability, solvency and liquidity ratios. This poor performance occurred because the company was unable to generate net profits for 2 consecutive years and there was no significant reduction in debt value, causing liquidity and solvency ratios to show poor performance..   Keywords: Financial Statement Analysis, Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio

This study investigates the paradigm shift in accounting theory and practice amid digital technology, globalization, and regulatory changes. It explores the transition from normative to positive accounting and highlights the challenges and opportunities for businesses, particularly SMEs in Indonesia, in adapting to these new approaches. Using a qualitative comparative meta-analysis, the research finds that modern accounting practices are more relevant for understanding and predicting real-world decisions. However, businesses face obstacles such as implementation costs, skills gaps, and complex standards. The study underscores the need for technology investment, simplified standards, and further research to help businesses navigate this transformation.

This correlational study aims to investigate the relationship between critical thinking skills and students’ science literacy in Grade IV science learning at elementary schools in Duren Sawit District. The sample of this study consisted of 92 fourth grade students from SDN Duren Sawit 10, SDN Duren Sawit 05, and SDN Duren Sawit 18, located in East Jakarta. The sample was selected using a cluster random sampling technique. The research employed a quantitative method with a correlational approach. Data were collected using essay-based tests and analyzed using a t-test. The analysis results show a positive relationship between critical thinking skills and science literacy, as evidenced by the value of t_count > t_table (7.779 > 1.987). These findings indicate that critical thinking skill can be considered as one of the efforts to improve the science literacy of fourth grade elementary school students.

This study aims to determine how the application of the depreciation method in a company and its impact on company profits. The research was conducted using secondary data, namely the financial statements of PT. TANAH LAUT Tbk. The method used in this study is a descriptive method to obtain the data and information needed to achieve the research objectives. The analysis used in this study is to compare the depreciation method between the double-declining balance method and the straight-line method. Based on the research results obtained, the use of the straight-line depreciation method results in the amount of profit after depreciation being greater than the double-declining balance depreciation method in the first 3 years. However, since the fourth year, using the straight-line depreciation method will result in a smaller profit after depreciation, compared to the double-declining balance method. Seen from the amount of profit after depreciation in 2011 amounted to Rp. 3,000,144,989,- > Rp. 2,823,594,989,-. Total profit after depreciation in 2012 was Rp. 23.160.126.730,- > Rp. 23.071.851.730,-. Likewise, the amount of profit after depreciation in 2013 was Rp. 29,103,964,898,- > Rp. 29,081,896,148,-. Keywords : Depreciation Method, Company Profit.

The purpose of this study is to analyse the effects of company size, auditor’s quality, profitability and liquidity on going concern opinion of the service companies listed on Indonesia Stock Exchange in the period of 2016 to 2018. This study is a quantitative research with causal comparative method and used secondary data. The population in this study covers all sectors of the service companies listed on Indonesia Stock Exchange which amounted 417 companies. There are 33 (thirty three) companies used as samples in this study, with the purposive sampling as the sampling technique and logistic regression for the data analysis. The results of this study indicates that auditor’s quality and liquidity have negative effect and significant on acceptance of going concern opinion with the significance level are 0,014 and 0,010. Meanwhile, company size has positive effect but not significant and profitability has negative effect but not significant to the acceptance of going concern opinion with the significance level are 0,555 and 0,431. And simultaneously independent variables such as company size, auditor’s quality, profitability, and liquidity are all having significant affect on dependent variable which is going concern opinion with the significance level of 88% with the rest of 12% affected by other variables apart from the research.

In an era of increasingly fierce business competition, companies are required to improve efficiency in every business process. One of the crucial aspects that can support efficiency is the implementation of proper quality management. Quality management is a systematic approach to managing and improving the quality of products, services, and processes in an organization, with the goal of meeting customer expectations and achieving optimal efficiency. This research explores various quality management approaches such as Total Quality Management (TQM), Six Sigma, Lean Manufacturing, and ISO 9001. This approach has a focus on continuous improvement, elimination of waste, and increased customer satisfaction. This study uses a qualitative descriptive method to analyze the implementation of these models in improving the efficiency of the company's business processes. The results of the assessment from the media expert, Mr. Muhammad Ikhwan, S.Pd., M.Pd showed the feasibility of the media with an average score of 92.17%, while the assessment of the material expert, Mrs. Nurul Isnaeni, S.Pd, obtained an average of 96.19%, with the category of "Very Feasible" for all aspects. This study proves that Powtoon-based learning media is effective and feasible to use in the context of education.

Penelitian ini menganalisis dampak kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 10% menjadi 11% yang mulai diberlakukan pada April 2022 terhadap omset penjualan pada PT. Roda Mas Auto Prima, sebuah bengkel otomotif di Medan. Kenaikan PPN ini merupakan kebijakan strategis pemerintah untuk memperkuat penerimaan negara dan mengatasi defisit anggaran akibat pandemi COVID-19. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi data keuangan perusahaan tahun 2021, 2022, dan 2023. Analisis dilakukan melalui perbandingan data omset

Penelitian ini bertujuan untuk mengetahui pengaruh informasi laba dan arus kas terhadap harga saham. Variabel arus kas aktivitas operasi, arus kas aktivitas investasi, arus kas aktivitas pendanaan dan laba kotor sebagai variabel independen dan harga saham sebagai variabel dependen. Jumlah sampel yang digunakan dalam penelitian ini adalah 40 perusahaan subsektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada tahun 2016 sampai 2019. Penelitian ini menggunakan data sekunder. Data dikumpulkan dengan menggunakan metode purposive sampling yang berdasarkan syarat-syarat tertentu. Data dianalisis dengan menggunakan model regresi linear. Hasil penelitian ini menunjukkan bahwa arus kas aktivitas investasi dan laba kotor berpengaruh terhadap hargasaham, sedangkan arus kas aktivitas operasi dan arus kas aktivitas pendanaan tidak berpengaruh terhadap harga saham.Kata Kunci: Arus Kas, Laba Kotor, dan Harga Saham

This study analyzes the influence of promotion, service quality, and product quality on consumer purchase decisions at Karungjantan Store. The research was motivated by a decline in sales performance, which is presumed to be caused by ineffective promotional strategies, inconsistent service delivery, and unsatisfactory product quality. A quantitative method was employed, involving a survey of 100 consumers selected through purposive sampling. The data were analyzed using multiple linear regression to determine both the simultaneous and partial effects of the independent variables on purchase decisions. The results reveal that promotion, service quality, and product quality simultaneously have a significant influence on purchase decisions. Partially, promotion and product quality have a positive and significant impact, whereas service quality does not show a significant effect. These findings suggest that the management of Karungjantan Store should optimize their promotional efforts across various platforms, improve service delivery through staff training, and maintain consistent product quality to enhance consumer satisfaction and encourage purchasing behavior.

Tujuan dari peneitian ini adalah untuk mengetahui bagaimana implementasi perencanaan pajak PT. Cinemaxx Global Pasifik dan bagaimana kendala dan Upaya yang dilakukan PT. Cinemaxx Global Pasifik dalam implementasi perencanaan pajak. Tekhnik pengumpulan data yang digunakan dalam penelitian ini adalah tekhnik dokumentasi dan wawancara. Pada Penelitian ini tekhnis analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian kualitatif ini menunjukkan tingkat impelementasi perencanaan pajak mengalami fluktuasi dari tahun 2021 s/d 2023. implementasi perencanaan pajak pada perusahaan PT. Cinemax Global Pasifik. PT. Cinemax Global Pasifik belum memenuhi semua perencanaan pajaknya dalam implementasi perencanaan pajak meski sudah memenuhi peraturan yang telah ditetapkan oleh pemerintah. Dalam data yang disajikan perusahaan juga telah membayar pajak dengan sesuai undang-undang yang berlaku. Akan tetapi ada hal yang belum dioptimalkan oleh perusahaan untuk lebih melakukan penghematan pajak dengan memanfaatkan implementasi perencanaan pajak

This research aims to analyze the importance of portfolio diversification and effective communication in managing financial risk in 2025. Changes in global economic conditions that are increasingly dynamic and complex require innovative and adaptive risk management strategies. Portfolio diversification is one of the main approaches to minimize losses and increase investment stability. In addition, transparent and accurate communication between market participants, investors, and financial managers plays an important role in making the right decisions. This research uses the literature study method and secondary data analysis to evaluate diversification and communication practices in the modern financial context. The results show that a combination of optimal portfolio diversification and effective communication can improve financial resilience amid global economic challenges. The findings provide important insights for investors, money managers, and policymakers in crafting more resilient financial strategies in the coming era. The result shows that the involvement of networks in social media affects the effectiveness of Fight the Haze campaign. Also, the social relations between organizations that are united under the alliance of Fight the Haze campaign are based on sentimental networks.

This study examines the literature to prove the relevance of the Competence of state apparatus to the effectiveness of government financial reporting accounting activities in the regions. Many findings have been reported on the importance of local regulatory Competence in government financial projects. However, only some have examined the relevance of apparatus competence to local government financial reporting activities. Carefully studied under a phenomenological approach involving data coding, ordering evaluation, data interpretation, and conclusion, the point of which is to answer the problem validly and reliably in the effectiveness of accounting activities in local government financial reporting. In other words, when state officials have high Competence, it will be easier to report regional government finances. This friend will provide a new vehicle and enlightenment to support similar studies in an academic context and industrial practice.