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All Journal IKRA-ITH EKONOMIKA Community Engagement and Emergence Journal (CEEJ) Journal Economic and Strategy (JES) Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Jurnal Pendidikan Tuntas
Dewi, Sucitra
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Mathematics Social Sciences Other

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The Influence of Activity Ratio on Liquidity in Manufacturing Companies 2021-2023 Milala, Yosi Fhina Br; Pane, Aditya Amanda; Sagala, Indah Cahya; Ananda, Rana Fathinah; Dewi, Sucitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6791

Abstract

The aim of this research is to determine the effect of cash turnover, receivable turnover and inventory turnover on liquidity in food and beverage sub-sector manufacturing companies in 2021-2023, partially and simultaneously. The research design used is an associative approach. The population in this study was 47 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a sampling technique based on criteria using purposive sampling, so that the research sample consisted of 31 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange starting in 2021-2023. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t test that has been carried out, it can be concluded that Cash turnover has a positive and significant effect on Liquidity. Receivable turnover has a positive and significant effect on Liquidity. Inventory turnover has a positive and significant effect on Liquidity. Based on the results of the F test, it is concluded that Cash turnover, Receivable turnover and Inventory turnover have a simultaneous influence on Liquidity in Manufacturing Companies in the Food and Beverage Sub Sector 2021-2023
Meningkatkan Hasil Belajaran PKn Tema 8 Dengan Penerapan Model Pembelajaran Kooperatif Tipe the Power Of Two Pada Siswa Kelas III SDN 006 Bukit Kapur Dumai Dewi, Sucitra
Jurnal Pendidikan Tuntas Vol. 3 No. 4 (2025): Edisi Desember 2025
Publisher : LPPI Yayasan Almahmudi bin Dahlan

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Abstract

his research is motivated by findings among third-grade students at SDN 006 Bukit Kapur, Dumai, during Civics (PKN) lessons on Theme 8, Subtheme "I am a Scout" (Aku Anggota Pramuka). It was observed that 52% of students had not yet reached the Minimum Mastery Criterion (KKM), with only 48% achieving passing scores, categorizing the results as poor. In addition to low learning outcomes, the quality of the instructional process was also suboptimal. Consequently, improvements in the learning process are necessary to enhance student competence.The objective of this study is to improve student achievement in Civics Theme 8 by implementing the "The Power of Two" Cooperative Learning Model. The conceptual framework proposed is that if the third-grade teacher at SDN 006 Bukit Kapur utilizes peer discussion media through "The Power of Two" method, learning outcomes will increase. The first cycle was conducted on May 4, 2020, followed by the second cycle for further improvement on May 8, 2020. The results showed a significant increase in achievement among the students. Based on these findings, it can be concluded that applying the "The Power of Two" Cooperative Learning method can improve student learning outcomes in Civics Theme 8, Subtheme "I am a Scout," for third-grade students at SDN 006 Bukit Kapur, Dumai, during the second semester of the 2019/2020 academic year.
Co-Authors Aditya Amanda Pane Arse, Nikyta Agnadya Astuti, Shabrina Tri Fahmi, Habib Fauziah Rahman Indah Cahya Sagala Indriani, Dea Maria Br Tarigan, Lettyna Milala, Yosi Fhina Br Pelawi, Theo Doanta Palmada Putri Sirait, Devi Ayu Rana Fathinah Ananda Ruliani, Asyiah Nabila Sitompul, Rinaldo Situmorang, Tiolensa Kristina Syafitri, Rahmadiyah Thezar Fiqih Hidayat Hasibuan