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Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba PT Citra Pratama Intisetia Makassar Dasmaniar, Dasmaniar; Andriwati, Andi Bau; Irwan, Sangkala
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3 (2026): JIMAD : Jurnal Ilmiah Multidisiplin (April)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v3i3.1055

Abstract

This study aims to analyze the effect of financial ratios on profit growth at PT Citra Pratama Intisetia Makassar during the period 2013–2017. The financial ratios examined include liquidity, solvency, activity, and profitability ratios. This research employs a quantitative approach using secondary data obtained from the company’s financial statements. The data were analyzed using financial ratio analysis and multiple linear regression analysis. The results indicate that the liquidity ratio has a positive and significant effect on profit growth, the solvency ratio has a negative and significant effect on profit growth, the activity ratio has a positive effect on profit growth, while the profitability ratio has a positive but insignificant effect on profit growth. These findings suggest that effective financial ratio management plays an important role in supporting company profit growth.
Peranan Manajemen Perencanaan Pembangunan Desa Terhadap Partisipasi Masyarakat Di Kecamatan Gantarangkeke Kabupaten Bantaeng Irwan, Sangkala; Dasmaniar, Dasmaniar; Jusran, Jusran
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 3 No. 3 (2026): JIMAD : Jurnal Ilmiah Multidisiplin (April)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v3i3.1056

Abstract

This study aims to analyze the role of village development planning management on community participation in Gantarangkeke Subdistrict, Bantaeng Regency. Village development planning management in this study focuses on three main aspects, namely community empowerment, coordination, and program socialization. The research uses a quantitative approach supported by qualitative data. Data collection was carried out through observation, interviews, questionnaires, and documentation. The research population consisted of the community and government officials, with proportional sampling. Data analysis was performed using descriptive analysis and multiple linear regression. The results of the study indicate that community empowerment, coordination, and program socialization simultaneously have a positive effect on community participation in village development planning. Partially, community empowerment is the most dominant factor in encouraging community participation. These findings indicate that the success of village development planning is largely determined by the quality of planning management that can enhance community capacity, strengthen coordination among stakeholders, and optimize the dissemination of development program information. Therefore, enhancing the role of village development planning management is a crucial strategy in achieving participatory and sustainable village development planning.