Ramadhan, Yanuar
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Bankruptcy Analysis On Coal Mining Companies Ramadhan, Yanuar; Laksono, Sherli Suci
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29185

Abstract

Financial distress is a condition in which the company is in an unhealthy state, but has not yet gone bankrupt. Therefore, it is important for companies to identify financial distress first as material for evaluation and early warning, especially since the world is currently experiencing an economic crisis due to the COVID-19 virus outbreak. This study aims to detect financial distress in coal mining sector companies. using the Altman Z-Score.The population used as research material was the Coal Mining Sector Company for the period 2016 - 2019. The sample technique used in this study was purposive sampling. The research sample was 22 companies in the coal mining sector with a research time of 4 years resulting in 88 samples. The data analysis technique used is descriptive analysis and logistic regression test using statistical test tools.Based on the testing of 5 (five) hypotheses, it is concluded as follows: Working Capital to Total Asset (WCTA), Retained Earning to Total Asset (RETA), Earning Before Interest and Tax to Total Asset (EBITTA), Market Value of Equity to Book Value of Liabilities (MVEBL), and Sales to Total Asset (STA) have no effect on financial distress
PENGENALAN JENIS REPTILE DI SEKOLAH KREATIVITAS ANAK NUSANTARA PADA ERA PANDEMIK Mulyani, Erry Yudhya; Baharudin, Erwan; Ernawati, Ernawati; Cahyadi, Lukman; Ramadhan, Yanuar
Jurnal Pengabdian Masyarakat AbdiMas Vol 7, No 02 (2021): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v7i2.4033

Abstract

The period from November to the end of March is the process of laying eggs to the hatching of snakes. After hatching, they will scatter in the environment to find food and survive. So it is not surprising that during that month many snakes enter residential settlements. The purpose of holding this community service activity is to provide knowledge related to the existence and ins and outs of several reptiles that live and breed in an environment close to humans. The scope of this research was conducted on teachers and students at the Sekolah Kreativitas Anak Nusantara in Jagakarsa, South Jakarta. This method of implementing community service activities was carried out during the pandemic, so that this activity was not carried out face-to-face with students, but was carried out through recordings with several school teachers. The results of this recording will then be shared with online media which the students of this school participated in. This activity takes place on November 13, 2020, from 08.00 to 12.00. The result of this community service activity is the transfer of knowledge related to the ins and outs of reptiles in the environment so that it is hoped that values can be manifested in local wisdom from an early age in students and teachers of the Sekolah Kreativitas Anak Nusantara. This activity concludes that the teachers who were in the location where the video was taken of this activity could identify and handle reptiles, especially snakes that enter the settlement. However, the drawback of this activity is the lack of interaction between the material giver with students and teachers because this activity does not take place face-to-face. Keywords: Reptile introduction, reptile handling, pandemic era education Periode bulan November sampai dengan akhir Maret merupakan proses bertelur sampai dengan penetasan ular. Setelah menetas, mereka akan berpencar di lingkungan untuk mencari makan dan bertahan hidup. Jadi tidaklah mengherankan apabila pada periode bulan tersebut banyak dijumpai ular-ular yang masuk ke dalam pemukiman perumahan. Tujuan diadakannya kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan terkait dengan keberadaan dan seluk beluk beberapa reptile yang hidup dan berkembang biak di lingkungan yang berdekatan dengan manusia. Lingkup penelitian ini dilakukan kepada para guru dan murid di Sekolah Kreativitas Anak Nusantara yang berada di Jagakarta Jakarta Selatan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan pada masa pandemi, sehingga kegiatan ini tidak dilakukan secara tatap muka dengan para siswa, melainkan dilakukan melalui rekaman dengan beberapa guru sekolah. Hasil rekaman ini kemudian akan di share ke media online yang diikuti oleh para siswa sekolah ini. Kegiatan ini berlangsung pada tanggal 13 November 2020, pukul 08.00 sampai dengan 12.00. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu adanya transfer pengetahuan terkait dengan seluk beluk reptile yang ada dilingkungan, sehingga diharapkan terbentuknya nilai-nilai yang terwujud dalam kearifan lokal sejak dini pada siswa maupun guru Sekolah Kreativitas Anak Nusantara tersebut. Kesimpulan dari kegiatan ini adalah para guru yang berada ditempat pengambilan video kegiatan ini dapat mengidentifikasi dan menangani reptile khususnya ular yang masuk ke pemukiman. Namun, kekurangan dari kegiatan ini adalah kurangnya interaksi antara pemberi materi dengan siswa dan guru karena kegiatan ini tidak berlangsung secara tatap muka. Kata kunci: Pengenalan reptile, Penanganan reptile, edukasi era pandemi
PENINGKATAN PENGETAHUAN TENTANG PENTINGNYA UPDATING DATA SINTA MELALUI EDUKASI ONLINE DI LINGKUNGAN UNIVERSITAS Baharudin, Erwan; Ernawati, Ernawati; Arianto, Henry; Cahyadi, Lukman; Ramadhan, Yanuar
Jurnal Pengabdian Masyarakat AbdiMas Vol 6, No 4 (2020): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v6i4.3631

Abstract

The spread of the COVID-19 is the cause of death with the highest number in the world so that the government enforce work from home rule.The work from home rule causes activities such as teaching and learning, training, and seminar conducted via online education. The purpose of this activity is to educate online about the importance of updating data in sinta. The method of activity is carried out with socialization (lecture) and FGD (Focus Group Discussion). The target of this activity is the campus community consisting of staff-bureaus, lecturers, and the rest of the university staff. The number of participants who participated was 79 people. Most were from the faculty of health sciences (25.3%), law (15.2%), economics and business (13.9%), psychology and engineering (11.4%). The results of the socialization showed that most participants understood about the importance of updating data in sinta; knowledge (good) 51.9%. The results of the FGD showed that participants mainly discussed the creating a sinta account (25%), synchronizing data from old institution to new institution (25%), consulting services in sinta (37.5%), and classifying expertise or research themes in sinta (12.5%). As many as 100% expressed an understanding about updating data in sinta. This activity increased knowledge about the importance updating data in sinta by 48.1%. Thus, it is important to carry out an educational activities especially with online methods routinely and periodically in an effort to increase knowledge regarding the conditions of the pandemic.  Keywords: Online Education, COVID-19, Knowledge, Sinta