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Analisis Faktor-Faktor yang Mempengaruhi Tingkat Financial Distress Sebelum dan Selama Pandemi Covid-19 Tia Mutiara; Dihin Septyanto
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 18 (2022): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v18i2.397

Abstract

This study aims to determine the effect of the Current ratio, Debt to equity ratio, and return on assets on the level of financial distress Before and During the Covid-19 Pandemic in Tourism, Hotel, and Restaurant Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 54 samples. The sampling method is purposive sampling, and the analysis technique used was multiple linear regression. The results showed that: (1) Current ratio has a positive and significant effect on financial distress, (2) Debt to equity ratio has a positive and significant effect on financial distress, (3) Return on assets has a positive and significant effect on Financial Distress. (4) Research time (dummy) has no significant negative effect on financial distress. (5) Current ratio, Debt to equity ratio, return on assets, and research time have a simultaneous effect on financial distress in tourism, restaurant, and hotel sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity ratio, dan return on assets terhadap tingkat financial distress sebelum dan selama pandemi covid-19 pada perusahaan sub sektor pariwisata, hotel, dan restoran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020 dengan jumlah 54 sampel. Metode purposive sampling digunakan untuk penentuan sampel, dan teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) current ratio berpengaruh positif dan signifikan terhadap financial distress, (2) debt to equity ratio berpengaruh positif dan signifikan terhadap financial distress, (3) return on assets berpengaruh positif dan signifikan terhadap financial distress. (4) waktu penelitian (dummy) berpengaruh negatif tidak signifikan terhadap financial distress. (5) current ratio, debt to equity ratio, return on assets, dan waktu penelitian berpengaruh secara simultan terhadap financial distress pada perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di bei tahun 2018-2020. Kata Kunci: Rasio Lancar, Rasio Hutang terhadap Modal, Rasio Pengembalian Aset, Waktu Penelitian, Financial Distress
PERBANDINGAN POTENSI ANALGETIK EKSTRAK ETANOL DAN AIR UMBI RUMPUT TEKI (Cyperus rotundus L.) TERHADAP TIKUS Sprague Dawley Erni Rustiani; Min Rahminiwati; Tia Mutiara
EKOLOGIA Vol 17, No 2 (2017): JURNAL ILMIAH ILMU DASAR DAN LINGKUNGAN HIDUP
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.736 KB) | DOI: 10.33751/ekol.v17i2.762

Abstract

The aim of this study is to compare the potential of ethanolic and water extracted of teki grasstuber on white male rat strain Sprague Dawley at two months of age and 200 g of body weight. The rats were divided among four groups. Each group consists of six rats. The groupswere ethanolic and water extracted of teki grass tuber, positive control group (Paracetamol) and a negative control group (distilled water). Analgesic potency was tested by inducing pain stimuli previously to the animals, in the form of heat stimuli by putting it ona hot plate with the temperature of 55C. The responses of rats observed were licking and moving or lifting of their legs. Observations were made for 1 minute, before and after administration of pain stimulus at 15, 30, 45 and 60 minute. The results showed that ethanol and water extract at an effective dose of 49 mg / 200 g of BW, gave relatively the same effect as an analgesic or positive control group.Keywords : analgesic, ethanol and water extract of teki grass tuber, pain
PERBANDINGAN POTENSI ANALGETIK EKSTRAK ETANOL DAN AIR UMBI RUMPUT TEKI (Cyperus rotundus L.) TERHADAP TIKUS Sprague Dawley Erni Rustiani; Min Rahminiwati; Tia Mutiara
Ekologia: Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup Vol 17, No 2 (2017): Ekologia : Jurnal Ilmiah Ilmu Dasar dan Lingkungan Hidup
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/ekol.v17i2.762

Abstract

The aim of this study is to compare the potential of ethanolic and water extracted of teki grasstuber on   white  male  rat strain Sprague  Dawley  at  two  months of age and ± 200 g of body weight. The rats were divided among four groups. Each group consists of six rats. The  groupswere ethanolic and water extracted  of  teki  grass tuber, positive control group (Paracetamol) and a negative control group (distilled water). Analgesic potency was tested by inducing pain stimuli previously to the animals, in the form of  heat stimuli  by putting it ona hot plate with  the temperature of 55°C. The responses of rats observed were licking and moving or lifting of their legs. Observations  were made for 1 minute, before  and  after  administration  of  pain stimulus at 15, 30, 45  and 60 minute. The results showed that ethanol and  water  extract  at an effective dose of 49 mg / 200 g of BW, gave relatively the same effect as an analgesic or   positive control group. Keywords : analgesic, ethanol and water extract of teki grass tuber, pain
Analisis Penerapan PSAK 101 tentang penyajian laporan keuangan syariah Terhadap Kualitas Laporan keuangan Syariah pada PT Bank Syariah Indonesia (Surade) dan BAZNAS Kabupaten Sukabumi Tia Mutiara
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4794

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi PSAK 101: penyajian laporan keuangan syariah pada entitas syariah yang telah disebutkan dalam PASAL 101 yang meliputi entitas Bank, Asuransi, Wakaf dan Amil. Penelitian ini dilakukan pada entitas Bank dan Amil, studi kasus pada BAZNAS Kabupaten Sukabumi dan Bank Syariah Indonesia Tbk (Surade). Dari hasil penelitian disimpulkan bahwa PT Bank Syariah Indonesia Tbk (Surade) belum sepenuhnya sesuai dengan PSAK 101, terdapat beberapa format dan nama akun yang tidak sesuai. Serta tidak memaparkan Laporan arus kas, Laporan perubahan ekuitas, Laporan penerimaan dan penyaluran dana zakat, laporan penerimaan dan penggunaan dana kebajikan, dan CALK. sedangkan pada BAZNAS Kabupaten Sukabumi secara garis besar telah sesuai dengan PSAK 101. Namun, terdapat beberapa format dan nama akun juga yang tidak sesuai. Serta, tidak terdapat laporan perubahan aset kelolaan.