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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan
A’yun, Qurratu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT INDOFARMA PERSERO TBK A’yun, Qurratu; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10164

Abstract

This study aims to examine the effect of liquidity and solvability on profitability at PT Indofarma (Persero) Tbk during the period 2014–2019. The research uses an associative method with a quantitative approach. The data used in this study are secondary data obtained from the company’s financial statements. Data analysis techniques include multiple linear regression, correlation coefficient, determination coefficient, and hypothesis testing. The results of the study indicate that liquidity has a positive effect on profitability, while solvability has a negative effect on profitability. The regression equation obtained is Ŷ = 0.156 + 0.013 X1 − 0.117 X2. The correlation coefficient value of 0.963 shows a very strong relationship between liquidity, solvability, and profitability. Furthermore, the coefficient of determination of 0.877 indicates that 87.7% of the variation in profitability can be explained by liquidity and solvability, while the remaining 12.3% is influenced by other variables outside this study.The results of hypothesis testing show that liquidity does not have a significant effect on profitability, while solvability has a significant effect on profitability. These findings imply that the company needs to pay more attention to managing its solvability to improve profitability performance and maintain financial stability.
Rekrutmen Tenaga Pendidik di SMA A’yun, Qurratu; Imron, Ali; Arifin, Imron
Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Vol. 4, No. 7
Publisher : citeus

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Abstract

This study aims to determine the’ recruitment process of teacher in Darul Ulum 2 Jombang High School because the quality of the teacher depends on the recruitment and selection procedures carried out by the committee. This research method was qualitative research, while data collection used interviews, and document studies. The results‘show that the implementation of recruitment aims to get professional educators. Before carrying out recruitment, it is necessary to prepare the recruitment process. Preparation and recruitment process must be completely well-planned so that the recruitment obtain good teachers since it impacts on student output.
Co-Authors Ali Imron Imron Arifin Puji Muniarty