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Keteladanan Paus Fransiskus sebagaiPemimpin Gerejawi dengan Pendekatan Servant Leadership
Yeheskiel Obehetan1, Febrianto Sutomo Rompis2 2025
Penelitian ini bertujuan untuk menelusuri keteladanan pemimpin gerejawi yang memimpin dengan pendekatan pemimpin yang melayani. Penelitian ini dilatarbelakangi oleh kenyataan akan krisis pemimpin yang melayani melainkan dilayani. Oleh sebab itu, penelitian ini akan berfokus kepada Paus Fransiskus yang memberikan teladan sebagai pemimpin gerejawi dengan pendekatan servant leadership. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi literartur untuk menjawab fenomena krisis kepemimpinan. Hasil dari penelitian ini menunjukkan bahwa servant leadership sejatinya harus membayar harga dalam pelayanan, memanusiakan manusia dan gaya hidup sederhana. Penelitian inidiharapkan dapat menjadi referensi dalam mempersiapkan para pemimpin gerejawi untuk meneladani Paus Fransiskus dalam pendekatan Servant Leadership dan juga dapat menjadi referensi bagi penelitian selanjutnya. Kata Kunci: Keteladanan; Pemimpin Gerejawi; Pendekatan; Servant Leadership.
TERAPI MUSIK UNTUK MENGATASI STRES DALAM ASUHAN KEPERAWATAN DENGAN GANGGUAN ENDOKRIN: DIABETES MELITUS TIPE 2 DI RUMAH SAKIT ADVENT MEDAN
jumianus, jumianus (Unknown) Sumantrie, Pipin (Unknown) 2025 Ilmu Gizi
 Diabetes melitus tipe 2 adalah salah satu penyakit kronis paling umum di Indonesia. Indonesia berada di posisi kelima dengan jumlah pengidap diabetes sebanyak 19,47 juta. Biasanya lebih mungkin terjadi pada orang dewasa dan lansia dengan ciri-ciri meningkatnya frekuensi buang air kecil, rasa haus berlebihan, penurunan berat badan, pandangan yang kabur, keletihan, kelaparan, kulit menjadi bermasalah. Diabetes melitus dapat terjadi karena dipengaruhi oleh beberapa faktor yaitu umur, faktor genetik, berat badan, aktifitas fisik kurang, merokok, hipertensi dan stres. Penulian karya tulis ilmiah ini memiliki dua tujuan yaitu tujuan umum dan tujuan khusus. Tujuan umum adalah untuk mendapatkan pengalaman dalam melaksanakan asuhan keperawatan khususnya terapi musik terhadap gangguan endokrin pada pasien diabetes melitus tipe 2. Adapun tujuan khusus adalah melakukan pengkajian, menentukan diagnosa, membuat rencana asuhan keperawatan, mengevaluasi tindakan keperawatan, mendokumentasikan asuhan keperawatan serta menerapkan terapi musik dalam setiap melakukan tindakan. Pelaksanaan asuhan keperawatan pada karya tulis ini lebih berfokus mendalami tentang tingkat stres pada pasien diabetes melitus tipe 2. Saran yang diberikan Penulis adalah agar perawat meningkatkan pengetahuan tentang diabetes melitus tipe 2 sehingga dalam memberikan pelayanan asuhan keperawatan dapat melakukannya dengan profesional dan hendaknya perawat dapat menerapkan Evidence Based Practice (EBP), sehingga dapat membantu mengurangi tingkat stres menggunakan metode terapi musik.
EFEKTIVITAS MODEL PEMBELAJARAN INKUIRI TERBIMBING BERBANTUAN PHET SIMULATION UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA PADA MATERI GELOMBANG DAN PEMANFAATANNYA DALAM KEHIDUPAN SEHARI-HARI DI MTs NEGERI 2 SIDOARJO
Daniel Nicson Simanjuntak 2025
Farah Maulidya Rosa, 2025. Efektivitas Dalam Model Pembelajaran Inkuiri Terbimbing Berbantuan PhET Simulation Untuk Meningkatkan Kemampuan Berpikir Kritis Siswa Pada Materi Gelombang Dan Pemanfaatannya Dalam Kehidupan SehariHari Di Mts Negeri 2 Sidoarjo. Skripsi Program Studi Pendidikan Ilmu Pengetahuan Alam Fakultas Tarbiyah dan Keguruan Universitas Islam Negeri Sunan Ampel Surabaya. Pembimbing I: Tatik Indayati, M.Pd. dan pembimbing II: Ita Ainun Jariyah, S.Pd, M.Pd. Kata kunci: Model Pembelajaran Inkuiri Terbimbing, Phet Simulation, Kemampuan Berpikir Kritis
Historical cost vs current cost accounting method
Daniel Nicson Simanjuntak 2025
 Historical cost accounting indicates that assets, liabilities, and equity are recorded at the value of the transactions issued to acquire them. In contrast, current cost accounting (CCA), also known as present value accounting, reflects the cost required to replace an asset in the current period. This replacement cost encompasses the expenses incurred in producing a product using the current methods, materials, and specifications. Data collection was performed using qualitative research literature review. This study will illustrate the fundamental differences between historical cost accounting
EffectofLiquidity,DebtPolicy,Profitability,andCompanySizeonSystematicRiskat50 CompanieswithLevelofTradeofActivitiesinIndonesiaStockExchange
Kartini Hutagaol and Daniel NicsonSimanjuntak 2025
Ininvestingstocks,investorsincapitalmarketalwayscontendrisks.Generally,therisks intendedareuniqueriskandsystematicrisk.Uniqueriskcanbediversifiedbyformingstockportfolio. Ontheotherhand,systematicriskcannotbeeliminatedbydoingit.Therefore,thisriskisrelevantfor investorstobeconsidered.Becauseofthisrelevancy,variablescausingthisriskneedtobeinvestigated. Tofulfillthiscondition,thisstudyisconducted.Thisstudyaimstotesttheimpactofliquidity,debt policy,profitability,andfirmsizeonsystematicriskoffirmstock.Thepopulationinthisstudyisnon- financialfirmsformingthefiftymostactivefirmsbasedonstocktradingfrequencyonIndonesiaStock Exchangein2011to2014.Firmassamplearetakenfromthepopulationbyusingstratifiedrandom samplingmethod.Regressionmodelwithpoolingdataisusedasdataanalysismethod.Theresultof thisstudyshowsliquiditydoesnotimpactonsystematicrisk,debtpolicyhasapositiveimpactonsystematicriskwhereasprofitabilityandfirmsizehaveanegativeimpactonsystematicrisk.Keywords: Debt policy, profitability, firm size, systematic risk
ANALISIS KINERJA KEUANGAN PT SARIMELATI KENCANA TBK TAHUN 2022-2023
Daniel Nicson Simanjuntak 2025
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
Paradigm Shift of Accounting Theory and its Adaptation in Business Practice
Daniel Nicson Simanjuntak 2025
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.
HUBUNGAN ANTARA KETERAMPILAN BERPIKIR KRITIS DENGAN LITERASI SAINS SISWA DALAM PEMBELAJARAN IPA KELAS IV SEKOLAH DASAR DI KECAMATAN DUREN SAWIT, JAKARTA TIMUR
Daniel Nicson Simanjuntak 2025
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.
ANALISIS PENERAPAN METODE PENYUSUTAN DAN DAMPAKNYA TERHADAP LABA DI PT. TANAH LAUT Tbk PERIODE 2011-2018
Daniel Nicson Simanjuntak 2025
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.
ANALISIS PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDITOR, PROFITABILITAS, DAN LIKUIDITAS TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN JASA YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2016-2018
Daniel Nicson Simanjuntak 2025
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.
Manajemen Kualitas dalam Meningkatkan Efisiensi Proses Bisnis Perusahaan
Thorman Lumbanraja 2025 Akuntansi
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.
ANALISIS DAMPAK KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP OMSET PENJUALAN PADA PT. RODA MAS AUTO PRIMA
Thorman Lumbanraja 2025
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