Bharasumba Jurnal Multidispliner
Jurnal Multidisipliner Bharasumba is a quarterly journal that is published in January, April, July, and October. Jurnal Multidisipliner Bharasumba seeks Review articles, Case reports and original contributions from all areas of: Social Science and Humanities; Life Sciences; Health Science; Physical, Chemical Science and Engineering. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication. This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration Jurnal Multidisipliner Bharasumba seeks Review articles, Case reports and original contributions from all areas of: Social Science and Humanities: Arts and Humanities, Business Management, Hotel Management, Management, Tourism, Accounting, Decision Science, Education, Economics, Law, Finance, Psychology, Political Science, Physical Education, English Literature, Social Work and History. Life Sciences: Agricultural, Biological Sciences, Biotechnology, Biochemistry, Genetics, Molecular Biology, Environmental Science, Ecology, Arachnology, Biodiversity and Conservation, Entomology, Limnology, Ichthyology, Malacology, Immunology and Microbiology, Neuroscience, Marine Biology. Health Science: Medicine and Dentistry, Nursing and Health Professions, Pharmacology and Toxicology, Pharmaceutical Science, Veterinary Science, Veterinary Medicine. Physical, Chemical Science and Engineering: Chemical Engineering, Chemistry, Computer Science, Earth and Planetary Science, Energy, Mathematics, Physics and Astronomy, Engineering, Material Science, Statistics. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication.
Articles
98 Documents
<![CDATA[DETERMINAN PENGARUH PENGAMBILAN KEPUTUSAN PEMBELIAN PERUMAHAN NON MBR DI KABUPATEN SLEMAN ]]>
<![CDATA[Khoirudin, Rifki]]>;
<![CDATA[Khasanah, Uswatun]]>;
<![CDATA[Zakiyyah, Nurul Azizah Az]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.80
<![CDATA[House is one of the basic needs other than food and shelter. The high demand for housing in Sleman Regency is an opportunity for housing developers. especially for non-low-income housing. The purpose of this study was to analyze the determinants of purchasing decisions for non-MBR housing in Sleman Regency. The research method used is multiple linear regression analysis. statistical methods and econometrics. The analysis tool used is SPSS 25.0. The research data used is primary data with the type of cross section data. Samples were taken from 14 housing located in Sleman Regency. The number of respondents in this study were 82 respondents who were taken from 14 housing estates in Sleman Regency with the method of determining the number of samples based on the Slovin formula. The sampling method using random sampling. The results of the study conclude that simultaneously all independent variables have an effect on the decision making of purchasing non-MBR housing. Partially, the variable price level suitability, location, facilities and product quality has a positive and significant effect on purchasing decisions for non-MBR housing.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONDISI FINANCIAL DISTRESS (STUDI EMPIRIS PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) ]]>
<![CDATA[Yunas, Shafa Kamila]]>;
<![CDATA[Bawono, Andi Dwi Bayu]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.94
<![CDATA[Financial Distress is a condition where a company is in an unsafe condition or experiencing financial difficulties because it cannot meet its obligations at maturity. Financial Distress can occur due to several factors, one of which is the amount of debt and corporate obligations that are increasing so that the company experiences losses. This study aims to determine the influence of liquidity, profitability, leverage, intellectual capital and working capital to total assets on financial distress in food and beverage subsector companies using the Altman Z-Score model. The independent variables used in the study were liquidity, profitability, leverage, intellectual capital and working capital to total assets. The study used secondary data obtained from the financial statements of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample in this study was 72 (seventy-two) companies. Sampling techniques use purposive sampling techniques. The data analysis used in this study is descriptive analysis and multiple linear regression tests using IBM SPSS 25.0. Based on testing the hypothesis conducted, it can be concluded that liquidity variables have no effect on financial distress, profitability has no effect on financial distress and intellectual capital does not affect financial distress. While the variables leverage and working capital to total assets that affect financial distress.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR JASA & PERALATAN KESEHATAN YANG TERDAFTAR DI BEI PERIODE 2019-2020 ]]>
<![CDATA[Nugroho , Singgih Habib]]>;
<![CDATA[Sasongko , Noer]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.95
<![CDATA[Kinerja keuangan merupakan hasil perbandingan laporan keuangan suatu periode tertentu dengan laporan keuangan sebelumnya sebagai pembanding dengan tujuan untuk mengevaluasi kinerja keuangan perusahaan atau kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Berdasarkan proses pengambilan sampel, dari populasi sebanyak 10 perusahaan, diambil sampel sebanyak 8 perusahaan dengan periode tahun 2019 dan 2020 yang telah ditentukan. Data yang digunakan dalam penelitian ini diperoleh dari website www.idx.co.id dan laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis statistik deskriptif dengan metode analisis uji beda paired sample t-test untuk menentukan hipotesis. Proksi kinerja keuangan yang digunakan dalam penelitian ini adalah current ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio. Hasil penelitian ini menunjukkan tidak terdapat perbedaan signifikan antara curent ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio sebelum dan selama pandemi Covid-19 pada perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020.]]>
<![CDATA[ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) ]]>
<![CDATA[Fitrianingrum, Erika]]>;
<![CDATA[Setiawati, Erma]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.99
<![CDATA[The high number of cases of tax avoidance in Indonesia, encourages to conduct research on factors that affect tax avoidance. Tax avoidance is an action taken by taxpayers to minimize tax payments. Differences in interests between taxpayers and the government in responding to taxes, of course, will lead to tax avoidance actions carried out by taxpayers by exploiting loopholes in the Tax Law. This study aims to determine the influence of independent commissioners on tax avoidance, the influence of leverage on tax avoidance, the influence of profitability on tax avoidance, the influence of sales growth on tax avoidance, and the influence of company size on tax avoidance. The method used in this study is the quantitative method. The study used secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020 downloaded through www.idx.co.id. The population used in the study was 492 companies, samples taken in the study as many as 231 companies, which were selected using purposive sampling techniques. The data analysis technique used in this study is multiple regression analysis for sample data. The results of this study concluded that independent commissioners have no effect on tax avoidance, leverage has no effect on tax avoidance, sales growth has no effect on tax avoidance, and company size has no effect on tax avoidance. While profitability affects tax avoidance.]]>
<![CDATA[EFEKTIVITAS BIMBINGAN KELOMPOK DENGAN TEKNIK TOKEN ECONOMY UNTUK MENINGKATKAN KEDISIPLINAN SISWAKELAS XII SMAS MUHAMMADIYAH 1 BAUBAU ]]>
<![CDATA[Arifin, Andrianto]]>;
<![CDATA[Sammaila, Baharuddin]]>;
<![CDATA[Arfah, Aryati]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.100
<![CDATA[The purpose of the study was to test the effectiveness of group guidance using the token economy technique in improving student discipline. The research method used is quantitative research with experimental research methods with Quasi Experimental Design: non-equivalent control group design. The research population was 84 students with a sample of 24 students. The results obtained are the general profile of the discipline of class XII students of SMAS Muhammadiyah 1 Baubau in the experimental group is in the low category, meaning that students are less disciplined in the sense that students violate school rules a lot. After the treatment was held by conducting group guidance with the token economy technique and several stages of its implementation, there was an increase in the discipline score in the low category to the medium category, meaning that student discipline had increased. So, it can be concluded that the guidance of the token economy technique group can improve the discipline of class XII students of SMAS Muhammadiyah 1 Baubau. This is because the token economy technique is very helpful in improving student discipline by using the characteristics of class attendance, carrying out picket assignments, arriving on time, and complying with school school regulations]]>
<![CDATA[PENGEMBANGAN MODUL TEMATIK BERBASIS INKUIRI PADA TEMA 2 SELALU BERHEMAT ENERGI SUBTEMA 2 MANFAAT ENERGI KELAS IV SD/MI ]]>
<![CDATA[Astuti, Nindi Widi]]>;
<![CDATA[Astuti, Mardiah]]>;
<![CDATA[Sofyan, Fuaddilah Ali]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.156
<![CDATA[Education is a very important requirement in improving the quality of human resources. Through education, humans can find new things that can be developed and obtained to face the challenges that exist in accordance with the times. The national education system must always be developed in accordance with the needs and developments that occur at the local, national and global levels. Based on the description of the background above, the author will conduct research with the title "Development of Inquiry-Based Thematic Modules on Theme 2 Always Save Energy Sub-theme 2 Benefits of Energy Class IV SD/MI". The purpose of this research is to test and produce valid, practical and effective module teaching materials. This study uses the type of research development or Research and Development, namely the research method used to produce products with a development model that follows the flow of formative evaluation (Tessmer) design. The limited trial in this study was carried out on 19 grade IV A students at SD Negeri 32 Rantau Bayur. Data collection techniques used in this study were validation tests on several experts and student respondent questionnaires. The results showed that the Validator Recapitulation (1) Design experts 77% with valid categories; (2) 98% Linguists with very valid category; (3) Material experts 83% with very valid category; and Practical Recapitulation (1) One to One 83% with very practical category; (2) Small Group 82% with very practical category; and the recapitulation of the effectiveness of the post-test results obtained a figure of 87% in the very effective category.]]>
<![CDATA[PARENTING KESEHATAN DIRI DAN LINGKUNGAN: PENTINGNYA GIZI BAGI PERKEMBANGAN ANAK ]]>
<![CDATA[Wulandari, Yuwinda]]>;
<![CDATA[Apriyanti, Liana]]>;
<![CDATA[Meiyansari, Monika]]>;
<![CDATA[Nurhasanah, Nurhasanah]]>;
<![CDATA[Putri, Yecha Febrieantha]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.185
<![CDATA[This research is entitled The importance of personal and environmental health: The importance of nutrition for child development. This article discusses personal and environmental health and the importance of nutrition for child development. The purpose of this article is to find out what personal and environmental health is and the importance of nutrition for child development. Health can be defined as a state of complete physical, mental and social well-being and not simply the absence of disease or infirmity. The environment itself can be interpreted as a space where humans move in order to carry out social activities that involve all aspects of the room in accordance with the instincts of human needs that drive the power of related human social activities. Nutrition is one of the factors that are absolutely necessary in the process of physical growth and development, the nervous system and brain, as well as the level of intelligence and human intelligence. Fulfillment of nutritional needs (nutrients) is the main factor to achieve growth and development results in accordance with genetic potential.]]>
<![CDATA[ANALISIS KARAKTER ORANG TUA DI FILM TURNING RED GUNA MEMBANTU ORANG TUA DALAM PENGEMBANGAN POLA ASUHNYA TERHADAP PEMBENTUKAN KARAKTER ANAK USIA DINI ]]>
<![CDATA[Ramadhani, Ambar Putri]]>;
<![CDATA[Lestari, Widya]]>;
<![CDATA[Putri, Nia Karmila]]>;
<![CDATA[Karunia, Karunia]]>;
<![CDATA[Hayati, Zalmi]]>;
<![CDATA[Sofyan, Fuaddilah Ali]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.186
<![CDATA[This research is entitled character analysis of parents in the film turning red to help parents in developing their parenting towards early childhood character building. This study aims to describe and analyze the characters of mei-mei parents who are useful for helping parents in developing their parenting patterns for the formation of early childhood characters in the Disney+ animated film "Turning Red". The results of this study were obtained by descriptive method as a research procedure to produce descriptive data in the form of overall exposure. The method used in this research is "content analysis". The main data source for this research is the animated film “Turning Red” which was shown on Disney+. Positive/healthy parenting is the treatment of parents to their children which can be recognized through the words and actions of parents that have a good impact on the development of the child's personality/independence. The family has an important role as the first socialization medium for children. This role makes parents responsible for the physical and mental development of a child.]]>
<![CDATA[KONSEP DAN TAHAPAN PEMBENTUKAN PROGRAM ]]>
<![CDATA[Utami, Sindy Khumairoh]]>;
<![CDATA[Meliza, Indah]]>;
<![CDATA[Yanti, Sella Juli]]>;
<![CDATA[Putri, Yecha Febrieanitha]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.187
<![CDATA[The parenting program is a form of activity carried out to harmonizecare and education of children at school and at home. Get an important parenting programparents to increase knowledge related to parenting in accordance with their growth and developmentchild development. The purpose of the parenting program is to increase the knowledge and skills of parents in carrying out the care, upbringing, and education of children in their own families with the foundation of good character.Parenting is also a series of decisions about socialization in children which includes what parents must do so that children are able to take responsibility and contribute as a member of society. being a caregiver, this is how parents should explain to children how children can have a high responsibility for all the things they do. the family always supports the activities the child does as long as it is a good thing to do. Character can also be influenced by the heredity of a child's behavior, often not far from the behavior of his father and mother. Apart from that, the environment, both the social environment and the natural environment, also forms the character. Referring to the various meanings and definitions of these characters.]]>
<![CDATA[KESEHATAN DIRI DAN LINGKUNGAN : PENTINGNYA GIZI BAGI PERKEMBANGAN ANAK ]]>
<![CDATA[Vyanti, Ades]]>;
<![CDATA[Yani, Afri]]>;
<![CDATA[Pratiwi, Beffi Yulinda]]>;
<![CDATA[Rahmawati, Cindy]]>;
<![CDATA[Putri, Yecha Febrieanitha]]>
<![CDATA[ Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/bharasumba.v1i02.188
<![CDATA[This research is entitled Personal and Environmental Health: The Importance of Nutrition for Child Development. The purpose of this study was to determine Personal and Environmental Health: The Importance of Nutrition for Child Development. Development has sequential stages ranging from the ability to do simple things to the ability to do perfect things and each individual has a different speed of development. Research Methods where qualitative analysis activities are carried out interactively and continuously until it is felt sufficient. There are two stages of data analysis in this literature research, namely: analysis at the time of data collection, then analysing the data that has been collected by determining one another. The results showed that nutrition is a component that must exist and its existence is needed by the body, especially in the process of physical growth and development, the nervous system and brain, as well as the level of human intelligence and intelligence. Fulfilment of nutritional needs (nutrients) is the main factor to achieve growth and development results in accordance with genetic potential. Growth is any change in the body that is associated with an increase in physical and structural body size. Meanwhile, development is the increase in ability in the structure and function of the child's body that is more complex. Nutritional status will affect child development. In growth and development, children need nutrients so that the growth and development process runs well.]]>
