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All Journal Vidya Karya J-MAS (Jurnal Manajemen dan Sains)
Rahmawati, Nor
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh Rasio Lancar, Perputaran Piutang, dan Rasio Hutang terhadap Return on Asset pada Perusahaan Food and Beverage Rahmawati, Nor; Wiyono, Gendro; Sari, Pristin Prima
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1537

Abstract

This study aims to analyze the effect of current ratios, accounts receivable turnover, and debt to asset ratios on ROA in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. The population taken in this study was 72 companies. With a sample of 25 companies. The sampling technique is using purposive sampling technique. The place of research used is the Indonesia Stock Exchange on financial report data for food and beverage companies. The time for data collection is from 2018 to 2021. The results of the current ratio variable test have a significance value of 0.296 > 0.05 with a t value of 1.053 and a coefficient of 0.114. Receivables turnover variable has a significance value of 0.421 > 0.05 with a t value of 0.810 and a coefficient value of 0.073. The debt to asset ratio variable has a significance value of 0.000 < 0.05 with a t value of -5.814 and a coefficient value of -0.661. Based on the research results, the following results are obtained: a. The current ratio variable has no effect on return on assets. b. Receivables turnover variable has no effect on return on assets. c. The debt ratio variable has an effect on return on assets..
Technology-Based Assessment for Children with Special Needs: Improving Accessibility and Accuracy in Inclusive Education Environments Susanti, Dewi Juwita; Mirnawati, Mirnawati; Amka, Amka; Widodo, Agus Pratomo Andi; T, Etna Anjani; Rizqina, Aulia; Rahmawati, Nor; Bonafita, Raberria
Vidya Karya Vol 39, No 2 (2024)
Publisher : FKIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jvk.v39i2.20107

Abstract

This study aims to evaluate the effectiveness of technology-based assessment applications in identifying and assessing the needs of learners with special needs in inclusive schools. Using a mixed methods design, this study involved 40 respondents consisting of teachers and parents of children with special needs in inclusive schools in Banjarbaru, with data collection through surveys, observations and in-depth interviews. The results showed that the technology-based assessment application made it easier to understand the needs of children with disabilities and plan more effective interventions, with 85% of respondents (teachers and parents) finding it easy to use. 78% of respondents felt that the app helped them to identify children's cognitive, emotional, social and physical abilities more accurately than manual methods. Use of the app also improved the efficiency of the learning process, with 70% of observations indicating regular use by teachers and 60% by parents. This study highlights the importance of additional training and improved technology infrastructure to maximize the benefits of this app. In conclusion, this study shows that technology can effectively overcome the challenges of assessing children with disabilities and support the development of inclusive education policies in Indonesia.
Co-Authors Amka, Amka Aulia Rizqina, Aulia Bonafita, Raberria Gendro Wiyono Mirnawati Mirnawati Sari, Pristin Prima Susanti, Dewi Juwita Trunoyudho, Etna Anjani Widodo, Agus Pratomo Andi