Repository UASN

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.

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. Keywords---accounting, competency, financial statement, relevance, state apparatus.

  This study aims to analyze the implementation of Statement ofIndonesiaFinancial Accounting Standards (PSAK) No. 71 regarding impairment loss reserves in state-owned pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). PSAKNo. 71 is a convergence of International Financial Reporting Standard (IFRS) 9 and provides guidelines for financial instruments. The research adopts a descriptive-analytical approach, utilizing data from financial statements and conducting interviews with relevant stakeholders. The qualitative analysis explores the application of PSAKNo. 71 and evaluates the impairment loss reserves in these companies. The findings contribute to a better understanding of the implementation of PSAKNo. 71 in state-owned pharmaceutical companies and its impact on financial reporting. The research also provides insights for companies, regulators, and supervisory authorities in the pharmaceutical sector regarding the application of PSAKNo. 71.Keywords:PSAKNo. 71, Impairment Loss Reserves, StateOwned Pharmaceutical Companies, Indonesia Stock Exchange (BEI), Financial Reporting.

Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition in good condition can be carried out various analyzes, one of which is ratio analysis. The purpose of this study was to determine the financial performance of PT. Bank Rakyat Indonesia Tbk in terms of financial ratio analysis. The analytical method used is descriptive analysis using solvency and profitability ratios. Research data and information were obtained from the Indonesia Stock Exchange. Based on the solvency ratio, PT. Bank Rakyat Indonesia, Tbk. in a good position, that is, the company is able to pay its debts in a timely manner (solvable). Judging from the profitability ratio shows a decrease in profits from 2014 to 2015, this shows that companies fail to generate profits that increase from year to year.

Yudha Wisnu University is in an environment with information technology that continues to grow, develop and greatly affect human life, coupled with the aggressiveness of market participants (universities, educational institutions, course institutions and certification institutions) that are so high to take advantage of advances in technological developments and information systems in order to achieve opportunities in the smallest market share. The methodologies used in the organization's business strategy are: Business environment analysis, IS / IT environmental analysis, IS / IT planning, organization, human resources and investment for IS / IT planning, IS / IT management proposals from IS / IT evaluation at the University Yudha Wisnu as described in the previous section, can be concluded that the level of establishment of information technology at Yudha Wisnu University. Information technology management human resources already have knowledge of issues related to information technology governance activities, and have taken appropriate actions even more to solve problems related to information technology services, Activities to further improve technology governance information that is currently running cannot yet be implemented. To that end, several recommendations that can be submitted in order to increase the level of establishment of information technology at Yudha Wisnu University are: Establish a strategic policy for the use of information technology as the basis for the preparation of rules and guidelines for information technology governance at Yudha Wisnu University.