The times have increased competition in all sectors of life. Along with the progress of the times, science also continues to grow. Knowledge is used to answer various human needs, increasingly fierce competition in organizations that require various strategies to survive and win the competition. SWOT analysis is one of the sciences used to produce this strategy (Strength=Strength, Weakness=Weakness, Opportunity=Opportunity, Threat=Threat). This analysis is to see the internal and external conditions of an organization. Likewise, the world of education, in this case, schools, needs to do a SWOT analysis to compete and have quality. The increasing number of schools will make the competition even more challenging, so the quality of schools must be crucial. This training activity aims to provide an understanding to the principal, functionaries, teachers, and employees of the importance of conducting a SWOT analysis and provide knowledge on how to conduct a SWOT analysis. This training activity lasted one day and was held in the GKPS 2 Pematangsiantar Private Vocational School building, which was attended by 15 participants from the Principal, Deputy Principal, Head of Department, Teachers, and Employees. The method used in implementing this activity is a lecture or material delivery and practice/training in conducting a SWOT analysis by taking the case of the GKPS 2 Pematangsiantar Private Vocational School. The results of this training activity showed there was an increase in the knowledge of the participants doing a SWOT analysis, as evidenced by the overall pre-test results from 43.3% to 61.3% of the overall post-test results from participants
Tujuan dari penelitian ini adalah : 1) Untuk mengetahui gambaran Likuiditas dan Struktur Modal pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. 2) Dalam hal ini untuk menguji empiris apakah terdapat pengaruh likuiditas terhadap perubahan struktur modal di perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek dalam penelitian ini adalah Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan 2019 yang telah memenuhi kriteria yaitu sebanyak 28 perusahaan.Data dikumpulkan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis regresi linier sederhana, koefisien korelasi, determinasi dan uji t. Pengelolaan data dilakukan dengan menggunakan bantuan software statistic SPSS 20. Hasil penelitian dapat disimpulkan sebagai berikut: dari hasil analisis regresi linier sederhana diperoleh persamaan regresi DER = 1,299 - 0,211 CR + e. Artinya terdapat pengaruh negatif antara likuiditas terhadap struktur modal pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Hasil uji korelasi sebesar 0,643, sehingga dapat disimpulkan korelasi cukup kuat. Hasil uji determinasi sebesar 41,3%, sisanya sebesar 58,7% dijelaskan oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Dari hasil uji t diperoleh -thitung < - ttabel (-9,037 < -1,981), nilai probabilitas < 0,05 (0,000 < 0,05) sehingga disimpulkan bahwa likuiditas berpengaruh dan signifikan terhadap struktur modal. Hasil penelitian menyimpulkan bahwa perusahaan yang memiliki likuiditas yang tinggi akan lebih cenderung tidak menggunakan pembiayaan dari hutang
The increasingly competitive business world presents many challenges for the business world, one of which is financing. Most companies choose loans because they use them to get tax savings on company profits. So far, mining companies in Indonesia have continued to experience a decline in the development phase. Due to the ups and downs of mining, mining companies often carry out debt policies as a way to finance company operations in the hope of increasing profits or otherwise providing risk. Debt can also increase the value of the company if used properly. This study aims to determine the effect of company size, liquidity and profitability on debt policy in mining companies listed on the Indonesia Stock Exchange in 2018-2020. Several previous studies on debt policy have different results. Therefore, other research needs to be done to retest the theory of debt policy. The population of this research is 46 mining companies. The sampling method used was purposive sampling method, so that 18 sample companies were obtained for 3 years of observation (2018-2020) with 54 observations (observations). The research data was obtained from a sample of companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The process of data analysis that is carried out first is the classical assumption test, multiple analysis and then hypothesis testing. The results of the study that profitability has a negative and significant effect on debt policy, liquidity has a negative and significant effect on debt policy and firm size has a negative and insignificant effect on debt policy.
ABSTRAKSMK Negeri 1 Pematangsiantar meminta kepada Universitas Simalungun dalam hal ini adalah Fakultas Ekonomi untuk melaksanakan uji kompetensi kepada siswa-siswi yang duduk di kelas XII. Uji Kompetensi sebagai salah satu syarat kelulusan bagi siswa/siswi. Uji Kompetensi Keahliaan bagi siswa siswi bertujuan a) mengukur pencapaian kompetensi siswa SMK b) memfasilitasi siswa/siswi mendapatkan sertifikat uji kompetensi c) mengoptimalkan pelaksanaan sertifikasi kompetensi siswa/siswi SMK sesuai Kerangka Nasional Indonesia d) memfasilitasi SMK bekerjasama dengan dunia usaha/industri sesuai kebutuhan dunia usaha dan dunia industri. Uji Kompetensi Keahlian dilaksanakan selama 4 hari yaitu tanggal 5 April 2021 sampai dengan 8 April 2021. Uji kompetensi ini tidak hanya oleh dunia Universitas tetapi juga melibatkan dunia usaha yaitu pada saat pelaksaan ujian wawancara. Berdasarkan hasil yang diperoleh pada saat pelaksanaan, Tim Pengabdi dari Fakultas Ekonomi Universitas Simalungun, Tim dari dunia usaha dan Tim dari SMK Negeri 1 Pematangsiantar menyatakan semua peserta dinyatakan lulus. Evaluasi atas proses pelaksanaan kegiatan dilakukan dengan memberikan angket kepada siswa/siswi peserta uji kompetensi. Dan hasil yang didapat 25% memberikan jawaban sangat baik, 60% memberikan jawaban baik dan 15% memberikan jawaban cukup. Sehingga ke depan pelaksanaan ujian kompetensi dilakukan perbaikan sebagaimana saran dari siswa agar ketika ujian praktek akuntansi sudah masing - masing siswa menggunakan Komputer Kata kunci: uji kompetensi; SMK; Siswa; akuntansi ABSTRACTSMK Negeri 1 Pematangsiantar asked Simalungun University in this case the Faculty of Economics to carry out a competency test for students sitting in class XII. Competency Test as one of the graduation requirements for students. The Skills Competency Test for students aims to a) measure the competency attainment of vocational students b) facilitate students to obtain competency test certificates c) optimize the implementation of competency certification for vocational students according to the Indonesian National Framework d) facilitate vocational schools in collaboration with the business/industry world as needed business and industry. The Skills Competency Test is held for 4 days, from April 5, 2021 to April 8, 2021. This competency test is not only carried out by the university world (higher education) but also involves the business world, namely during the interview exam. Based on the results obtained during the implementation, the Service Team from the Faculty of Economics, Simalungun University, the team from the business world and the team from SMK Negeri 1 Pematangsiantar stated that all participants had passed. Evaluation of the process of implementing the activities is carried out by giving questionnaires to students participating in the competency test. And the results obtained 25% gave very good answers, 60% gave good answers and 15% gave sufficient answers. So that in the future the implementation of the competency exam will be improved as suggested by students so that when the accounting practice exam each student uses a computer Keywords: competence test; SMK; student; accountancy
Fakultas Ekonomi Universitas Simalungun telah membuat sebuah keputusan bahwa dalam penulisan skripsi mahasiswa diwajibkan menggunakan Software Mendeley dalam pembuatan daftar pustaka. Permasalahan yang timbul adalah masih banyak mahasiswa yang belum mampu mengoperasikan Software Mendeley, hal ini terlihat, dari hasilpengamatan dan wawancara Dosen dengan mahasiswa ketika sedang melaksanakan bimbingan skripsi. Sebanyak 80% mahasiswa yang sedang mengerjakan tugas akhir penulisan skripsi masih belum mengerti mengoperasikan software Mendeley sehingga pembuaan daftar pustaka masih dilakukan secara manual.Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah melatih mahasiswa mengoperasikan software Mendeley supaya mampu menggunakan software tersebut dalam pembuatan daftar pustaka. Metode yang digunakan dalam kegiatan ini adalah dengan melaksanakan penyuluhan, pelatihan dan pendampingan. Di masa pandemic Covid-19, kegiatan workshop ini dilaksanakan secara daring (online). Hasil dari kegiatan ini adalah mahasiswa sudah mengerti mengoperasikan software Mendeley. Tindak lanjut dari kegiatan ini adalah mahasiswa sudah harus menggunakan software tersebut dalam penulisan skripsi.
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