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All Journal Vidya Karya JURNAL ILMU BUDAYA Transformatika: Jurnal Bahasa, Sastra, dan Pengajarannya SEJ (Science Education Journal) Jurnal IPA Terpadu Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Jurnal Akuatiklestari SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JPF : JURNAL PENDIDIKAN FISIKA Etika Demokrasi JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Ecosystem JOURNAL OF APPLIED BUSINESS ADMINISTRATION AIJER: Algazali International Journal Of Educational Research Pusaka : Jurnal Khazanah Keagamaan Pagaruyuang Law Journal Kasuari: Physics Education Journal (KPEJ) JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan PROJECT (Professional Journal of English Education) Dinasti International Journal of Management Science ULIN: Jurnal Hutan Tropis Elsya : Journal of English Language Studies Jurnal Ners Jurnal Terapung : Ilmu - Ilmu Sosial Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Jurnal Ilmu Komunikasi Network Media Jurnal Sistem Informasi dan Sistem Komputer REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Agrokompleks Diversity: Disease Preventive of Research Integrity Journal of English Language and Education Anglophile Journal Balobe Law Journal Journal Peqguruang: Conference Series Jurnal Ekonomi Kabanti : Jurnal Kerabat Antropologi Jurnal Peternakan Lokal Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bisnis Mahasiswa Borneo Journal of Biology Education (BJBE) Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) DIKSAINS : Jurnal Ilmiah Pendidikan Sains Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Measurement In Educational Research International Journal Of Economics Social And Technology Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Riset Rumpun Ilmu Kedokteran (JURRIKE) Journal of International Conference Proceedings Asian Journal of Management Analytics NEAR: Jurnal Pengabdian kepada Masyarakat Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Jurnal Rumpun Ilmu Kesehatan Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Pendidikan Islam Pinisi Journal of Sociology Education Review English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Aceh Sanitation Journal (ASjo) Klinik: Jurnal Ilmiah Kedokteran dan Kesehatan Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Action Research Journal Indonesia (ARJI) Paradoks : Jurnal Ilmu Ekonomi Jurnal Pengabdian Masyarakat Bangsa Journal of Progressive Innovation Library Service (JPILS) In Theos : Jurnal Pendidikan dan Teologi Amplitudo: Jurnal Ilmu dan Pembelajaran Fisika International Journal of Multidisciplinary Approach Research and Science ihyaulum West Science Accounting and Finance Journal of Management, Economic, and Accounting Journal of Education Religion Humanities and Multidiciplinary Socio-Economic and Humanistic Aspects for Township and Industry Journal Sultra Research of Law JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Social Sciences Insights Journal Jurnal Pengabdian Sosial International Journal of Economic Research and Financial Accounting Business Management Research Sociality: Journal of Public Health Service Advances in Management & Financial Reporting JLE: Journal of Literate of English Education Study Program International Journal of Islamic Economics (IJIE) Jurnal Vokatif: Pendidikan Bahasa, Kebahasaan, dan Sastra JER Agroland: Jurnal Ilmu-ilmu Pertanian Jurnal Pengabdian Masyarakat (JURDIMAS) APCP Journal International Journal of Economics, Business and Innovation Research Proceeding Of International Conference On Education, Society And Humanity Pinisi Journal of Community Service journal of social and economic research Open Access DRIVERset Bata Ilyas Educational Management Review ISOLEK: Jurnal Pendidikan, Pengajaran, Bahasa, dan Sastra J-CEKI e-Journal of ELTS (English Language Teaching Society)
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Pemberdayaan Masyarakat Pesisir Suku Bajo Berbasis Rekayasa K3 Nelayan di Kelurahan Anaiwoi Kecamatan Tanggetada Kabupaten Kolaka Sulawesi Tenggara Ibrahim, Akhmad Fadli; Bakhrani A Rauf; Darmawang, Darmawang; Rahmansah, Rahmansah; Harni Sartika Kamaruddin; Fitrah Adelina; Yuniarti Ekasaputri Burhanuddin; Hasbiadi, Hasbiadi; Nirwana, Nirwana; Muhammad Fiqih; A Musdalifah
DHARMA RAFLESIA Vol 21 No 2 (2023): DESEMBER (ACCREDITED SINTA 5)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v21i2.31303

Abstract

Komunitas suku bajo merupakan etnik yang bermukim dikawasan pesisir dengan mayoritas berprofesi sebagai Nelayan. Paradigma kemiskinan pada wilayah pesisir masih cukup tinggi dan Pengetahuan mengenai standar keselamatan masih kurang sehingga sebagian besar masyarakat Nelayan masih menggunakan peralatan dan kelengkapan seadanya. Program Kosabangsa (Kolaborasi Sosial Membangun Masyarakat) melalui kegiatan Pengabdian Masyarakat ini bertujuan untuk meningkatkan pengetahuan Nelayan dan memberdayakan Nelayan untuk hidup sehat, aman dan produktif dengan pemberdayaan masyarakat pesisir melalui rekayasa K3 bagi Nelayan sebagai upaya meningkatkan implementasi keselamatan dan kesehatan kerja (K3) Nelayan di Kelurahan Anaiwoi Kecamatan Tanggetada Kabupaten Kolaka. Kegiatan ini melibatkan masyarakat dalam beberapa tahap kegiatan yang diawali dengan sosialisasi Manfaat dan penerapan K3 Nelayan, pelatihan K3 Bagi Nelayan, Pelatihan penggunaan peralatan first Aid Kit bagi Nelayan serta Pengetahuan dasar Perilaku Hidup Bersih dan Sehat (PHBS) bagi Nelayan. pelatihan K3 bagi Nelayan. Hasilnya pengetahuan Nelayan tentang K3 meningkat dan 80% Nelayan bersedia menggunakan peralatan K3 Nelayan saat melaut.
PENINGKATAN KEMAMPUAN BERPIKIR KREATIF PESERTA DIDIK KELAS VIII SMPN 18 MAKASSAR MELALUI PENERAPAN MEDIA INTERAKTIF CLASSPOINT DENGAN MODEL DISCOVERY LEARNING (STUDI PADA MATERI SISTEM EKSKRESI) Muhiddin, Nurhayani H; Saenab, Sitti; Muhiddin, St Mutia Alfiyanti; Ilham, Ima Nur Hadisah; Nirwana, Nirwana
Jurnal IPA Terpadu Vol 7, No 3 (2023)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/ipaterpadu.v7i3.53736

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan kemampuan berpikir kreatif peserta didik kelas VIII SMPN 18 Makassar melalui penerapan media interaktif ClassPoint dengan model Discovery Learning. Jenis penelitian adalah penelitian Pre-Experimental dengan desain penelitian menggunakan One Group Pretest-Posttest Design. Data dianalisis dengan statistik deskriptif dan statistik inferensial. Hasil analisis statistik deskriptif kemampuan berpikir kreatif peserta didik pretest berada pada kategori sangat kurang kreatif nilai rata-rata 12,40 dan postest pada kategori cukup kreatif nilai rata-rata 55,60. Peningkatan kemampuan berpikir kreatif peserta didik berada pada kategori sedang N-Gain 0.49. Hasil analisis statistik inferensial menunjukkan terdapat peningkatan nilai rata-rata kemampuan berpikir kreatif yang signifikan setelah penerapan media interaktif ClassPoint melalui Model Discovery Learning.
The Effect of Sales on Net Profit of Food and Beverage Companies Listed on the Indonesian Stock Exchange Pratiwi, Dwi Dian; Haliah, Haliah; Nirwana, Nirwana
Pancasila International Journal of Applied Social Science Том 2 № 02 (2024): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i02.715

Abstract

This research aims to determine the effect of sales on the net profit of food and beverage companies listed on the IDX. The variables of this research are: (1) Sales as the dependent variable (Y) which is measured by sales taken from sales contained in the profit/loss report, and (2) Net Profit as the independent variable (X). The population in this study is the report financial statements of food and beverage companies listed on the Indonesia Stock Exchange, while the sample in this study is the financial reports of food and beverage companies listed on the Indonesia Stock Exchange which published complete annual reports from 2016-2020 and obtained net profits from 2016-2020 which were taken using purposive sampling technique. Data collection was carried out using documentation techniques. Data analysis was carried out using simple linear regression analysis (t test and coefficient of determination test) using SPSS v 25. Based on the results of simple linear regression analysis, the equation Y = 23.556 + 0.046X was obtained, which means that when sales are zero and do not change, the net profit is equal to 23,556 and for every increase in sales (X) by one unit, the net profit variable (Y) will increase by 0.046. The results of the t test show a sig value <0.05 (000<0.05), which means that the hypothesis is accepted that sales have a positive and significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test (r2) show an r2 value of 0.557 or 55.7%. This means that the magnitude of the influence of the independent variable (sales) on the dependent variable (net profit) is 55.7% while the remaining 44.3% is influenced by other factors outside of this research
HUBUNGAN INISIASI MENYUSU DINI DENGAN KEJADIAN IKTERUS NEONATORUM FISIOLOGIS PADA BAYI BARU LAHIR DI RSKDIA PERTIWI MAKASSAR Nirwana, Nirwana; Nurul fitrahminarsih; Husnul Hatimah
Jurnal Rumpun Ilmu Kesehatan Vol. 2 No. 3 (2022): November : Jurnal Rumpun Ilmu Kesehatan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1404.539 KB) | DOI: 10.55606/jrik.v2i3.842

Abstract

Pemberian Air Susu Ibu (ASI) segera setelah lahir atau biasa disebut inisiasi menyusu dini (IMD) serta pemberian ASI Eksklusif adalah salah satu tindakan yang relatif murah dan mudah diterapkan pemeritah untuk meningkatkan kesehatan dan kelangsungan hidup bayi baru lahir. Tujuan penelitian ini adalah untuk mengetahui hubungan inisiasi menyusu dini dengan kejadian ikterus neonatorum fisiologis pada bayi baru lahir. Jenis penelitian yang digunakan adalah penelitian analitik dengan menggunakan desain penelitian kasus kontrol (case control), Penelitian ini dilaksanakan di RSKDIA Pertiwi Makassar pada bulan April s/d Mei. Sampel dalam penelitian ini adalah kelompok kasus dan kelompok kontrol dengan perbandingan 1 : 1 yaitu kelompok kasus (bayi baru lahir yang terdiagnosa ikterus neonatorum) sebanyak 17 orang dan kelompok kontrol (bayi baru lahir yang tidak terdiagnosa ikterus neonatorum) sebanyak 17 orang, sehingga keseluruhan sampel yang di gunakan berjumlah 34 orang dengan menggunakan teknik simple random sampling. Tekhnik pengumpulan data adalah pengumpulan data sekunder. Data yang terkumpul dianalisis dengan menggunakan analisa univariat dan analisis bivariat dengan menggunakan software SPSS for windows versi 24. Hasil penelitia pengujian menggunakan teknik chi-square didapatkan ρ = 0,037 lebih kecil dari α = 0,05, Dengan demikian ada hubungan antara Inisiasi Menyusu Dini dengan Kejadian Ikterus Neonatorum Fisiologis pada Bayi Baru Lahir di RSKDIA Pertiwi Makassar.
The Effect of Information Technology, Compliance Pressure, and Auditor Experience on Audit Quality Andi Batari Annisa Maknun; Haliah, Haliah; Nirwana, Nirwana
International Journal Of Economics Social And Technology Vol. 2 No. 4 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v2i4.347

Abstract

This study aims to determine the influence of information technology, compliance pressure, and auditor experience on audit quality at the Palopo City Institution. The source of the data used is primary data because it is obtained directly from the object to be studied by distributing questionnaires. Sampling using census sampling technique, because all members of the population are used as research samples, namely all auditors in the Palopo City Inspectorate. The approach used is a quantitative approach. Data analysis techniques using the help of SPSS (Statistical Package for Social Sciences) and data analysis methods using Multiple Linear Regression Analysis tests. The results of this study show that information technology and auditor experience have a positive and significant effect on audit quality, while compliance pressure has a negative insignificant effect on audit quality.
PENGARUH ETNOSAINS PADA PEMBUATAN KLEPON DALAM PEMBELAJARAN KALOR DAN PERPINDAHANNYA TERHADAP HASIL BELAJAR SISWA DI SMP NEGERI 17 KOTA BENGKULU Lisantia, Risky Novi; Nirwana, Nirwana; Sakti, Indra; Primairyani, Ariefa; Wardana, Rendy Wikrama
Kumparan Fisika Vol 3 No 2: Amplitudo : Jurnal Ilmu dan Pembelajaran Fisika Edisi Maret 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/ajipf.3.2.69-76

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh etnosains pada pembuatan klepon dalam pembelajaran kalor dan perpindahannya terhadap hasil belajar siswa dan mengetahui berapa besar peningkatan hasil belajar siswa terhadap pembelajaran materi kalor dan perpindahannya dengan etnosains pada pembuatan klepon. Subjek dalam penelitian yatu kelas VII E di SMP Negeri 17 Kota Bengkulu. Penelitian yang dterapkan yaitu penelitian kuantitatif dengan desain one group pretest-postest. Pengumpulan data hasil belajar siswa dilakukan dengan memberikan lembar soal berupa pretest (tes awal) dan postest (tes akhir) di setiap pertemuan yang dianalisis melalui uji-t data tunggal dan N-Gain. Hasil belajar siswa dari analisis uji-t satu sampel menunjukkan thitung sebesar 29,450. Berdasarkan uji peningkatan hasil belajar siswa terdapat 18 orang siswa yang memperoleh skor N-gain yang bekisar antara 0,4 sampai 0,7 sehingga termasuk kategori sedang, sedangkan 11 orang siswa lainnya memperoleh skor N-gain kategori tinggi dengan skor 0,8 sampai dengan 1,0. Hasil keseluruhan analisis menunjukkan bahwa ada pengaruh etnosains pada pembuatan klepon dalam pembelajaran materi kalor dan perpindahannya terhadap hasil belajar siswa dan hasil belajar siswa mengalami peningkatan dengan kategori sedang dan tinggi. Sebagai penelitian penerapan pembelajaran, artikel ini dapat menjadi acuan untuk penerapan etnosains dalam pembelajaran IPA oleh guru serta dapat digunakan sebagai kajian pustaka untuk penelitian selanjutnya di bidang pendidikan. Kata kunci : etnosains, klepon, hasil belajar ABSTRACT This study aims to determine the effect of ethnoscience on making klepon in the matter heat toward learning outcomes and to find out how much increase in student learning outcomes in learning heat material and its transfer with ethnoscience in making klepon. The subjects in the study were class VII E at SMP Negeri 17 Bengkulu City. The research applied is quantitative research with one group pretest-posttest design. Data collection on student learning outcomes was carried out by giving question sheets in the form of pretest (initial test) and post-test (final test) in each meeting which was analyzed through a single data t-test and N-Gain. Student learning outcomes from the one-sample t-test analysis showed a count of 29.450. Based on the test of improving student learning outcomes, 18 students obtained an N-gain score ranging from 0.4 to 0.7 so that which was included in the medium category, while 11 other students obtained an N-gain score in the high category with a score of 0.8 to 0.7. 1.0. The overall results of the analysis show that there is an influence of ethnoscience on the making of klepon in the learning of heat material and its transfer to student learning outcomes and student learning outcomes have increased in the medium and high categories. As a research application of learning, this article can be a reference for the application of ethnoscience in science learning by teachers and can be used as a literature review for further research in the field of education. Keywords: ethnoscience, klepon, learning outcomes
PENGEMBANGAN LEMBAR KERJA PESERTA DIDIK (LKPD) BERORIENTASI PREDICT-OBSERVE-EXPLAIN (POE) PADA TEKANAN FLUIDA STATIS Fadhila, Annisa; Koto, Irwan; Nirwana, Nirwana; Sakti, Indra; Sutarno, M
Kumparan Fisika Vol 3 No 2: Amplitudo : Jurnal Ilmu dan Pembelajaran Fisika Edisi Maret 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/ajipf.3.2.77-86

Abstract

ABSTRAK Pandemi COVID-19 yang menyebar ke seluruh dunia termasuk Indonesia. Untuk mengatasi penularan virus COVID-19, pemerintah mengeluarkan kebijakan untuk menjaga jarak. Melalui angket yang diisi oleh siswa di SMP Negeri 17 Kota Bengkulu diketahui bahwa siswa mengalami kesulitan untuk memahami materi pelajaran pada saat pembelajaran daring. Tujuan penelitian ini adalah untuk mengembangkan LKPD berorientasi POE dengan mengadaptasi penelitian Research and Development dengan model 4D. Pengembangan yang terdiri dari 4 tahap: define (analisis kurikulum dan perangkat pembelajaran serta analisis kebutuhan pengembangan LKPD), design (merancang produk LKPD), development (validasi dan revisi produk), dan disseminate (uji coba pada pengguna). Namun, pada penelitian ini dibatasi sampai pada tahap pengembangan produk. Hasil validasi yang telah dilakukan oleh ahli pada LKPD berorientasi POE diperoleh validitas sebesar 0,93 (validitas tinggi). Sehingga LKPD berorientasi POE pada materi tekanan fluida statis layak untuk uji lapangan. Respon keterbacaan oleh 21 siswa pada aspek tampilan LKPD, penyajian materi LKPD, dan LKPD dilakukan kepada 21 siswa di SMP Negeri 17 Kota Bengkulu. Pada aspek materi pada materi tekanan fluida statis yang sudah dikembangkan memiliki persentase sebesar 86,73% (sangat baik). Pada aspek bahasa memiliki persentase sebesar 84,05% (sangat baik). Pada aspek ketertarikan memiliki persentase sebesar 82,74 % (sangat baik). Sehingga respon siswa terhadap uji keterbacaan produk LKPD berorientasi POE pada materi tekanan fluida statis yang telah dikembangkan didapatkan hasil setiap aspek memiliki persentase 84,89% (sangat baik). Kata Kunci : Research and Development, model 4D, LKPD, POE ABSTRACT The COVID-19 pandemic has spread throughout the world, including Indonesia. To overcome the spread of the COVID-19 virus, the government issued a policy to maintain social distance. Through a questionnaire filled out by students at SMP Negeri 17 Bengkulu City, it was found that students had difficulty understanding the subject matter during online learning. The purpose of this research is to develop LKPD POE oriented by adapting Research and Development research with a 4D model. The development consists of 4 stages: define (analysis of curriculum, learning tools and needs analysis of LKPD development), design (design LKPD products), development (validation and revision of products), and disseminate (test on users). However, this research is limited to the product development stage. The results of the validation that have been carried out by experts on LKPD POE oriented obtained a validity of 0.93 (high validity). So that the LKPD POE oriented on static fluid pressure material is feasible for field testing. Readability responses by 21 students on the aspect of LKPD display, presentation of LKPD material, and LKPD were carried out to 21 students at SMP Negeri 17 Bengkulu City. In the material aspect, the static fluid pressure material that has been developed has a percentage of 86.73% (very good). In the language aspect, it has a percentage of 84.05% (very good). In the aspect of interest has a percentage of 82.74% (very good). So that the student response to the readability test of POE-oriented LKPD products on the static fluid pressure material that has been developed shows that each aspect has a percentage of 84.89% (very good). Keywords: Research and Development, 4D model, LKPD, POE
Implementation of Public Sector Accounting in Indonesia Hamzah, Hajrah; Kusumawati, Andi; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.11343

Abstract

The purpose of this research is to be able to describe broadly the development of public sector accounting research in Indonesia. Charting the field is the research methodology used. 40 articles related to public sector accounting from 11 Indonesian journal publications with accreditation were collected between 2013 and 2022 as samples. Topics and methods are assessed as categories that are classified in this study. According to the results of the research analysis, financial accounting is an issue that is often applied, namely public sector accounting, and a quantitative approach together with survey and descriptive methods is the most widely used modeling technique. The topic usually observed is financial accounting in the public sector because there are some governments that are constrained by reporting their finances and because accounting in the public sector continues to be a unique issue. Meanwhile, the regulation topic category is one of the less researched topics of the five topic categories in this study.
Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework Tahang, Rahmawansyah Andi; Haliah, Haliah; Nirwana, Nirwana
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10525

Abstract

This study investigates the role of the Government Internal Control System and its points of difference with the revised version of the COSO internal control framework. The Government's Internal Control System is regulated in Government Regulation No. 60 of 2008 concerning the Government's Internal Control System. The Government's Internal Control System aims to provide adequate assurance for the achievement of effectiveness and efficiency in achieving the objectives of implementing State government, reliability of financial reporting, safeguarding State assets, and compliance with laws and regulations. Government Regulation No. 60 of 2008 is an adaptation of the internal control recommended by The Committee of Sponsoring Organizations (COSO) in 1992. In its development, COSO has updated the integrated framework of internal control in 2013. Seventeen principles of internal control were explicitly introduced that should be considered by the government to formulate new regulations related to the Government's Internal Control System. This study highlights the important role of internal control in the management of organizations both in the private sector and in government
Determinasi Kesulitan Keuangan Untuk Perusahaan Manufaktur di Bursa Efek Indonesia Aribah B, Dewanita Nurul; Haliah, Haliah; NIrwana, Nirwana
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 02 (2024): May 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i02.734

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio, profitabilitas, kepemilikan instutisional dan komite audit terhadap financial distress pada perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh secara tidak langsung melalui media perantara dari situs resmi (www.idx.co.id) selama periode tahun 2020 dan diperoleh 140 perusahaan yang terdaftar dan memenuhi kriteria dalam penelitian ini. Metode analisis yang digunakan dalam penelitian adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial variabel rasio leverage, rasio profitabilitas, kepemilikan institusional berpengaruh dan signifikan terhadap financial distress dan komite audit tidak berpengaruh signifikan terhadap financial distresss. Semakin tinggi tinggi leverage kemungkinan terjadinya financial distress semakin besar. Sebaliknya, semakin besar profitabilitas kemungkinan terjadinya financial distress semakin kecil. Semakin tinggi Kepemilikan institusional kemungkinan terjadinya financial distress semakin kecil. Semakin tinggi komite audit kemungkinan terjadinya financial distress semakin kecil.
Co-Authors A Musdalifah Abd. Rahim Ruspa Abdul Muttalib Abdullah Naser Abdullah, Andi Azis Abidin, Saenal Afika, Dwi Ahmad Ahmad Ahmad Ramadhan Siregar Akbar Eisenring, Moh. Abraham Alam, Alina Alias, Norma Amalia, Lestari Rezki Nurul Amaliah, Wafiq Azizah Reski Ambo Dalle Amelia, Putri Ananda, Anisa Rizky Andi Bahrun Syam Andi Batari Annisa Maknun Andi Kasmawati Andriansyah Andriansyah Anggreani, Dwi Putri Toba Anita Anita Anwar Anwar Aprizal, M. Naufal Aribah B, Dewanita Nurul Ariefa Primair Yani Ariefa Primairyani, Ariefa Armi, Dina Armin, Mardi Adi Artania, Rifa Aulia, Nabila Awaliah, Rifkah Azis, Sulihin Azisyah, Nurul B, Abdul Aziz B. Watun, Anasthasia Baho, Yusuf Bakhrani A Rauf Bambang Pramono BHAKTI KARYADI Bongga, Selsi Bumi, Choiriyah Citra Burhanuddin, Yuniarti Ekasaputri Buyung Solihin Hasugian Candra Dewi, Anita Connie, Connie Dani Rachman, Suci Rahma Darmadali, Waode Surya Darmawang, Darmawang Darmawati Darmawati Darwin, Khadijah Defianti, Aprina Dian Fathirah Djamro, Risnayanti Andi Efendi, Kurniawan Eko Risdianto Elza Heryensi, Elza Heryensi Endang Ruswiyani Endang Tri Pratiwi Ernawati Ernawati Fadhila, Annisa Fadhilah Zamzam Fadhilah, M. Rizky Fajriawati Farulyan, Neska Fatmawati Fatmawati Febriana Febriana, Febriana Firamon Syakti, Firamon Fitrah Adelina Fitri, Suci Amalia Grace T. Pontoh Hafid, Abd Haidara, Alhassan Haliah, Haliah Hamzah, Hajrah Hanif AR, Muh Amir Hannah, Merrieayu Puspita Harni Sartika Kamaruddin Hartati Malkab Hasan, Hastang Hasan, Masita Hasanuddin Hasanuddin Hasbiadi Hasbiadi Hasriani Hasriani, Hasriani Hauna, Nur Hayat, Toga Abdi Henny Johan Herlinda Herlinda, Herlinda Hi. Manrulu, Rahma Hidayat, Muh Taufiq Hijriani, Hijriani Hikmah Hikmah Hopeman, Teofilus Ardian Husnul Hatima Husnul Hatimah Ibrahim, Akhmad Fadli Ida Lestari Iffah Muthmainnah Iin Inawati Ilham B, Muhammadd Nur Ilham, Ima Nur Hadisah Indra Anugrah Indra Sakti Indriani, Lativa Dwi Indrijawati, Aini Irmawati Irmawati Irviani Anwar Ibrahim, Irviani Anwar Irwan Koto, Irwan Islamiyah, Nurul Azmi Isnawaty Isnawaty, Isnawaty Jamaluddin Jamaluddin jamila Jamila Jamiluddin, Jamiluddin Jusmi, Fitri Kamaluddin Kamaluddin Karina, Rieni Khadna, Sheilla Fahira Khair Khalis Syurkati Khairunnisah, Widya Khaswar, Nurul KHUSNUL YAQIN Kosho, Philippa Philomena Kunda, Asri Kusumawati, Andi Kusumawati, Andi Kusumawati Labdhameirina, Endah Lantabura, Lantabura Latjuba, Ade Yolanda Lestari, Nova Sasrinda Lisantia, Risky Novi Lubis, Muya Syaroh Iwanda Maghfirah, Annesa Tasya Marjusa, Putri Perli Masna Masna, Masna Miftahul Jannah Misinem, Misinem Mudarsep, Mudarsep Muhammad Fikri Muhammad Fiqih Muhammad Sukri Muhdsan, Mudhi'ah Muhiddin, Nurhayani H Muhlis Hajar Adiputra Muhlis Muhlis Muis, Andi Abd. Mujahidah Mujahidah Muklim, Marlia Munawafi, Jihan Musran Munizu Muthmainnah Muthmainnah Mutmainnah Mutmainnah Naba, Abdul Hakim Nadila, Nadila Nadir Nadir, Nadir Naim, Muh. Rezky Narpaduita, Pamastu Nasaruddin Nasaruddin Nasuhan, Najamuddin Nasution, Wahyuddin Nur Natsir, Nurul Fitrahminarsih Nengsih, Desti Purnama ningrum ningrum, ningrum Nisa’, Aulya Nur Asia, Nur Nur Sehang Thamrin Nuraeni Nuraeni Nurdiansah, Nurdiansah Nurfalaq, Aryadi Nurfausiah, Sitti Nurhasanah, Mediaty, Nurhidaya, Andi Nurhidaya, Andi Rezky Nurmiati Nurmiati Nurshofa, Salwa Nursia, Nursia NURUL AZIZAH Nurul fitrahminarsih Nurul Fitrahminarsih N Nurul Hikmah Padang Hamid Pakiding, Deviwanti Santi Pancarani, Dwi Ayu Parlindungan, Deni Patimang, Andi Patittingi, Farida Pitria, Ni Gusti Ayu Pratiwi, Dwi Dian Prayitno, Andi Primair Yani, Ariefa Pudjo Sugito, Pudjo Purba, Risma Br Puspita Sari, Hesi Putra Astaman Putra, M. Soekarno Putri Susanti Putri, Ariskawati Dwi Puyanti, Puyanti Rahmadany, Sitti Rahman, Baharuddin Rahman, Juliana Rahmansah Rahmarta, Vandy Ramdhani, Muh Rifad Rantesalu, Deastry Fani Rasyid, Syarifuddin Ratna Ratna Rezania Agramanisti Azdy, Rezania Agramanisti Ridha, Armin Ridzal, Nining Asniar Riska Damayanti, Riska Riskal Fitri rofiqoh rofiqoh Rohima, Armila Aulia Rongrean, Alfri Yanti RR. Ella Evrita Hestiandari Rusli, Urisnawati Sadilia, Sukmawati Sahade Samsinar , Samsinar Sapitri, Elsa Saputri, Farahdila Saputri, Nurul Adha Oktarini Saribunga, Sisilia Septi Hikmatun Setianingsih, Ratna Sharapova, Tasya Aulia Sharma, Mani Ram Sinosi, Sayidah Maryam Sitti Nurani Sirajuddin Sitti Saenab, Sitti Sri Rahayu Juniati Sri Susyanti Nur, Sri Susyanti Sri Wahyuni Sri Wahyuni Rahim, Sri Wahyuni Sribianti, Irma St. Mutia Alfiyanti Muhiddin St. Rohani Sudirman Sudirman Suhono Suhono, Suhono Sulfiani, Sulfiani Sumarni Sumarni Sunarti Susilawati, Dewi Sutarno Sutarno Sutarno Sutarno, M Syafruddin Syafruddin Syahputra, M. Rangga Syahrir, Sukfitrianty Syamsuddin Syamsuddin Syarfaini Syarfaini, Syarfaini Syihabuddin T, Husain Tahang, Rahmawansyah Andi Tamsir, Nurlindasari Taufiq Eka Riandhana Tenri Awaru, A. Octamaya Thabrani R, Thabrani R Tolo, Suriani BT Touku Umar Ufairah Anto, Andi Sayyidatun Uliyandari, Mellyta Usman, Misnawati Utami, Aulia Putri Utami, Quini Wahyudi Gani, Andika wahyuni wahyuni Wardana, Rendy Wikrama Wikrama Wardana, Rendy Wiwik Handayani Wulan, Wulan Yatun, Anasthasia Woluta Yesbarianus Parindingan, Frivaldo Yudi Kurniawan Yulehinin, Firsty Yulitasari, Yulitasari Yusri, Auliya Rizkyani Yusuf, Muh. Silmi Kaffa Yuzzar, Farid Afdhal Zaenal Zaenal, Zaenal Zaikin, Muhammad