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All Journal Journal of Artificial Intelligence and Digital Business Inaba of Community Services Journal
Anisa Nur Salsabila
Universitas Indonesia Membangun
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Rasio Likuiditas, Solvabilitas, dan Margin Laba terhadap Pengembalian Aset Anisa Nur Salsabila; Deni Hamdani; Cantika Zahra Rahmania; Rahmalya Adristi Nurdinah; Hana Kamelia; Anisa Mulia Wati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11839

Abstract

Sektor transportasi dan logistik menjadi objek dalam pengujian ini guna mengevaluasi dampak rasio likuiditas (CR), solvabilitas (DER), dan margin laba (NPM) terhadap pengembalian aset (ROA). Studi ini menerapkan desain penelitian kuantitatif yang dijalankan melalui kombinasi antara pendekatan verifikatif dan deskriptif, di mana seluruh data sekunder dikumpulkan dan dihimpun secara langsung dari laporan keuangan perusahaan. Data sebanyak 60 observasi didapat dari teknik purposive sampling dalam penentuan sampel dengan hasil 12 perusahaan total dengan jangka waktu 5 tahun (2021-2025) yang teregistrasi di Bursa Efek Indonesia. Proses pengolahan dan evaluasi data dibantu oleh aplikasi Eviews 14 melalui estimasi Fixed Effect Model dengan pendekatan White Cross-Section. Hasil pengujian secara parsial membuktikan bahwa variabel CR dan NPM memiliki kontribusi signifikan terhadap ROA, sementara DER didapati tidak menunjukkan pengaruh terhadap ROA. Secara bersamaan, kombinasi variabel CR, DER, dan NPM terbukti memberikan pengaruh nyata terhadap variabel ROA dengan perolehan nilai koefisien determinasi sebesar 86,86%, sedangkan 13,14% sisanya dijelaskan oleh unsur eksternal di luar pembahasan model ini. Temuan ini menegaskan bahwa keselarasan antara pengelolaan likuiditas yang terukur serta penguatan efisiensi laba bersih menjadi instrumen krusial dalam memaksimalkan produktivitas aset perusahaan.
English Hospitality: Income Improvement On Cibiru Wetan Village Deni Hamdani; Anisa Nur Salsabila; Cantika Zahra Rahmania; Azzah Afifah; Anisa Mulia Wati
Inaba of Community Services Journal Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/pgwqy571

Abstract

Cibiru Wetan Educational Tourism Village has tourism and cultural potential that needs to be supported by adequate service quality, particularly in providing services to international tourists. The Dewitan management team still faces difficulties in using English to communicate and independently convey tourism-related information. This community service program aims to improve the English language competence of the Dewitan management team in the field of hospitality as an effort to support tourism service quality and income improvement in the tourism village. The program was implemented through needs identification, Training of Trainers (TOT), a pre-test, four English language assistance sessions, a post-test, and evaluation. The assistance activities employed discussions, communication practices, and role-play simulations adapted to actual tourism service situations. The results showed that two out of three participants who actively participated in the program demonstrated improvement in their ability to communicate and conduct guiding activities in English. The participants’ average score increased from 7.52 in the pre-test to 7.62 in the post-test. However, the results cannot fully represent the abilities of all management members due to the limited number of participants and varied attendance. English language assistance in hospitality can serve as an initial step toward improving tourism service quality, which may potentially contribute to economic benefits for the tourism village.
Co-Authors Anisa Mulia Wati Anisa Mulia Wati Azzah Afifah Cantika Zahra Rahmania Cantika Zahra Rahmania Deni Hamdani Hana Kamelia Rahmalya Adristi Nurdinah