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All Journal Jurnal Ekonomi Pembangunan dan Pariwisata Nusantara Journal of Education and Social Science KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat
YUNIARTI, SETIAFITRIE
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK TAHUN 2014-2020 Abriano, Nova; Yuniarti, Setiafitrie; Sari, Meliana
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 2 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v2i1.4429

Abstract

Penelitian ini mengkaji Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk Periode 2014-2020. Tujuan penelitian ini adalah untuk mengetahui apakah Current Ratio (CR) dan Debt to Equity Ratio (DER) dapat mempengaruhi Return on Equity (ROE) baik secara simultan maupun parsial pada perusahaan Pt Industri Jamu Dan Farmasi Sido Muncul Tbk Periode 2014- 2020. Jenis penelitian ini adalah kuantitatif dengan regresi linier berganda, uji simultan (uji F), uji parsial (uji t) dan uji asumsi klasik yang terdiri. Hasil penelitian menunjukkan bahwa secara simultan Current Ratio dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return on Equity sedangkan secara parsial Current Ratio berpengaruh negatif signifikan terhadap Return on Equity, Debt to Equity Ratio dan total assets secara parsial berpengaruh negatif signifikan. berpengaruh pada Return on Equity
Penguatan Pendidikan Karakter Religius Pasca Masa Pandemi Covid-19 Di Taman Pendidikan Al-Qur’an Addinul Islam Gambutus Pasca Masa Pandemi Covid-19 Di Taman Pendidikan Al-Qur’an (TPA) Addinul Islam Gambut Karina, Luthfia Ayu; Fitria, Mia; Yuniarti, Setiafitrie; Marlina, Marlina; Aisah, Siti Nur
Kayuh Baimbai: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2024): Januari : Kayuh Baimbai : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) Universitas Nahdlatul Ulama Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69959/kbjpm.v1i1.5

Abstract

This community service activity aims to strengthen religious character education at the Addinul Islam Al-Qur'an Education Park, which previously stopped operating since the emergence of the Covid-19 pandemic which took place in early 2019 until 2022 and was reopened after the government began to establish a relaxation from the previous social life. This activity is carried out in the form of applying values which are the basis for religious cultivation, namely creating religious culture (religious character) which is vertical through activities to improve relationships with Allah SWT both in quality and quantity and which is horizontal, namely by creating good social relations. The final result of this activity is a form of support, provision and mentoring to optimize social, educational and religious activities as a way to strengthen students' awareness regarding the importance of religious character after the TPA is reopened. This is especially important for students because character education needs to be done from an early age as a basis for life skills which are very important for everyday life and in the future.
Pengaruh Return on Equity dan Intensitas Modal terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi: The Effect of Return on Equity And Capital Intensity on Tax Avoidance with Corporate Governance as a Moderating Variable Yuniarti, Setiafitrie; Setianda, Rizky Aldi; Fatimah, Siti
Nusantara Journal of Education and Social Science Vol 1 No 1 (2024): Terbitan Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) Universitas Nahdlatul Ulama Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69959/nujess.v1i1.18

Abstract

This study examines the effect of Return on Equity, Capital Intensity on Tax Avoidance with Corporate Governance (proportion of independent board of commissioners) as a moderation variable. Using the Purposive Sampling method, as many as 7 selected companies met the sample selection criteria from a total of 24 agricultural sector companies listed on the Indonesia Stock Exchange during 2017 – 2021 so that the total sample was 35 samples. Using multiple linear regression analysis, the results showed that Return on Equity has a significant negative effect on Tax Avoidance, Capital Intensity has a significant positive effect on Tax Avoidance. In contrast to the existence of Corporate Governance as a moderation variable, Corporate Governance (the proportion of independent board of commissioners) actually has a positive but not significant effect on the relationship of Return on Equity to Tax Avoidance. In addition, Corporate Governance actually has a significant negative influence on the relationship of capital intensity to Tax Avoidance
Co-Authors ABRIANO, NOVA Luthfia Ayu Karina Marlina Marlina Meliana Sari, Meliana Mia Fitria MUKARRAMAH, SITI Rizky Aldi Setianda Siti Fatimah Siti Nur Aisah