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The Effect Of Debt To Equity Ratio, Debt To Asset Ratio, And Sales Growth On Financial Performance In Transportation And Logistics Sector Companies In The Period 2019-2024 Ima, Ima Andriyani; Marzuki, Agustina; Suharti, Suharti; Efrizal, Herman; Sahila, Sahila
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.745

Abstract

This study aims to examine the effect of debt to equity ratio, debt to asset ratio and sales growth on financial performance in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. This study uses a quantitative method. The population in this study were 35 transportation and logistics sector companies. The sample in this study was eight companies. The data collection technique in this study used documentation techniques. The data analysis technique in this study used descriptive statistical analysis, classical assumption tests, and multiple linear regression tests, and hypothesis tests. The data sources used are secondary data obtained from the official IDX website (www.idx.co.id) and the official website of the company concerned. The population in this study were transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling technique was carried out using purposive sampling. This study produces; (1) There is a positive influence between Debt to Equity Ratio on financial performance. (2) There is an influence between debt to asset ratio on financial performance (3) There is an influence between sales growth on financial performance. (4) There is an influence between debt to equity ratio (DER), and debt to asset ratio (DAR), sales growth on financial performance in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019-2024. (5) R Square of the three independent variables, namely debt to equity ratio, debt to asset ratio and sales growth, is able to influence the dependent variable, namely financial performance by 79.5% and the other 20.5% is influenced by other factors outside this study. The implications of this study emphasize the importance of managing a healthy capital structure, both through Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), to improve the company's financial performance. In addition, positive sales growth has also been proven to be significant in supporting financial performance. Therefore, companies in the transportation and logistics sector can utilize these findings by more strategically managing debt, assets, and increasing sales to maintain competitiveness and attract investor interest. These findings are also relevant for policy makers to formulate regulations that support the growth of the sector.
Analisis Penggunaan Sapaan dalam Bahasa Mandar pada Masyarakat Kabupaten Polewali Mandar Provinsi Sulawesi Barat Sahila, Sahila; Akmal Hamsa; Salam, Salam
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 10 No. 3 (2024)
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/onoma.v10i3.4047

Abstract

Penelitian ini difokuskan pada ruang lingkup jenis-jenis, penggunaan, dan juga fungsi sapaan diantaranya jenis sapaan pronomina persona, sapaan gelar, sapaan jabatan dan pangkat, sapaan kekerabatan, sapaan profesi, sapaan nama diri. Penelitian ini bertujuan untuk mendeskripsikan jenis sapaan, mengungkapkan penggunaan sapaan, dan mengungkapakan fungsi sapaan dalam bahasa Mandar diantaranya sapaan non kekerabatan dan juga sapaan kekerabatan dalam bahasa Mandar di Kabupaten Polewali Mandar Provinsi Sulawesi Barat. Sumber data dalam penelitian ini adalah hasil wawancara dan teks percakapan responde. Teknik pengumpulan data yang digunakan ada beberapa teknik yaitu, teknik cakap (rekam dan catat), teknik wawancara, dan teknik Simak (Simak libat cakap, Simak bebas cakap). Alat penelitian yang digunakan adalah daftar pertanyaan, instrumen pencatatan, alat tulis dan alat merekam. Hasil dari penelitian menyimpulkan terdapat 29 sapaan dalam bahasa Mandar yang diperoleh dari hasil wawancara dengan responden. Sapaan hubungan darah yang tergolong dalam sapaan keluarga inti dan keluarga besar terdapat 13 sapaan diluar sapaan kekerabatan (keturunan bangsawan) diantaranya sapaan kakek (kanne’), nenek (kanne’), bapak (kama’) ibu (kindo’), paman (amanaure), bibi (indonaure), kakak (kaka’), adik (kandi’), sepupu sekali (kali), sepupu duakali (pindu’), sepupu tiga kali (nama diri), cucu (appo). Kemudian sapaan kekerabatan (keturunan bangsawan) terdapat 4 sapaan diantaranya sapaan kakek ( kanne’ puang), nenek (nene’ amma’), ayah (puang), ibu (amma’). Sapaan pronomina persona terdapat 2 sapaan diantaranya orang kedua tunggal/ kamu (puang dan nama diri), orang kedua jamak/ kalian (I’o mie’). Sapaan gelar terdapat 6 sapaan diantaranya dokter (dotter), bidan (bu’ bidang), mantri ( pa’ mantari), ustadz (ustas), guru mengaji (annangguru), imam masjid (pua imang). Sapaan jabatan dan pangkat terdapat 3 sapaan diantaranya kepala desa (pa’ desa), kepala dusun (pa’ dusung), kepala adat (puang), camat ( pa’ cama’). Sapaan profesi terdapat 5 sapaan diantaranya petani (puang dan nama diri), nelayan (puang dan nama diri, tukang ojek (puang), tukang becak (puang), tukang batu (puang). Sapaan nama diri terdapat 2 sapaan diantaranya sapaan pengurangan huruf di awal contohnya nama Nuni menjadi Ni’, kedua penambahan huruf o diawal nama contohnya nama Mila menjadi o Mila. Kemudian juga terdapat beberapa fungsi diantaranya sebagai fungsi sapaan sebagai perhatian dengan lawan bicara seperti (denga orang lebih tua, dengan orang sebaya, dan dengan orang yang lebih muda), fungsi sebagai penghormatan dalam jabatan, fungsi sebagai penghormatan dalam profesi, fungsi sebagai penghormatan dalam gelar, fungsi sebagai penghormatan dan pengakuan, dan fungi sebagai keakraban atau kedekatan.