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All Journal JURNAL SeMaRaK JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Jurnal Ilmiah Ekonomi dan Manajemen JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Intelek Dan Cendikiawan Nusantara Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Accounting Unipa
Ayu Puspa Lestiyadi
universitas pamulang
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSETS RATIO (DAR)TERHADAP RETURN ON ASSETS (ROA) PADA PT HUTAMA KARYA (PERSERO) PERIODE 2014-2024 Dino Satria Ranggana; Ayu Puspa Lestiyadi
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 4 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i4.11474

Abstract

Abstract. This study aims to determine the effect of the Current Ratio (CR) and Debt to Assets Ratio (DAR) variables, both partially and simultaneously on the Return on Assets (ROA) of PT Hutama Karya (Persero) for the 2014-2024 period. The research method used in this study is a quantitative method with a descriptive approach. The selected population is the financial statements of PT, Hutama Karya with the sample used being the financial statements in the form of balance sheets and profit and loss statements for the 2014-2024 period. The data was obtained from the website https://www.hutamakarya.com Based on the research results obtained, that partially the Current Ratio (CR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.032 <0.05) and t count (2.588)> t table (1.859) and the Debt to Assets Ratio (DAR) variable has an influence and is significant on Return on Assets (ROA). The results of the study are proven by the significance value (0.020 < 0.05) and tcount (2.881) > ttable (1.859). While simultaneously there is no significant influence between the variables Current Ratio (CR) and Debt to Assets Ratio (DAR) on the Return on Assets (ROA) variable. The results of the study are proven by the significance value (0.056 > 0.05) and the value of fcount < fttable, namely (4.222) < (4.459). R-Square in the regression model is 0.392 or 39.2%. While the remaining 60.8% is influenced by other factors not included in the regression model. Keywords: Current Ratio, Debt to Assets Ratio and Return on Assets
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham pada PT. Mayora Indah Tbk Periode 2013 - 2023 Muhammad Fatih Rayhan; Ayu Puspa Lestiyadi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return Saham pada PT Mayora Indah Tbk selama periode 2013–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif, serta memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan dan data harga saham dari Bursa Efek Indonesia. Analisis yang digunakan meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return saham, dengan nilai t hitung -0,313 dan signifikansi 0,763. Hal ini menunjukkan bahwa tingkat likuiditas perusahaan tidak menjadi dasar bagi investor dalam menilai potensi imbal hasil saham. Sebaliknya, Debt to Equity Ratio (DER) berpengaruh signifikan terhadap Return saham, ditunjukkan oleh t hitung 3,778 dengan signifikansi 0,005, sehingga membuktikan bahwa struktur permodalan perusahaan memiliki peranan penting dalam memengaruhi tingkat pengembalian saham. Secara simultan, CR dan DER berpengaruh signifikan terhadap Return saham dengan nilai F hitung 6,246. Selain itu, nilai koefisien determinasi (R²) sebesar 0,737 mengindikasikan bahwa 73,7% variasi Return saham dapat dijelaskan oleh kedua variabel tersebut, sedangkan sisanya dipengaruhi faktor lain yang tidak diteliti. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan, investor, dan akademisi dalam memahami faktor-faktor yang memengaruhi Return saham serta dalam pengambilan keputusan investasi
Pelatihan Pemilihan Lembaga Keuangan Yang Tepat Untuk Kebutuhan Rumah Tangga Siti Nurcahayati; Ayu Puspa Lestiyadi; Ratna Dumilah
Jurnal Inovasi Pengabdian Masyarakat Vol 3 No 2 (2026): JIPMAS : Jurnal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v3i2.353

Abstract

The target group for this activity is women attending religious study groups, who play a crucial role in household financial management. Based on initial observations, it was found that most participants still lacked an understanding of the various types of financial institutions and were unable to select one that best suited their household needs. Furthermore, their understanding of financial products such as savings, credit, insurance, and investments was also limited. This situation has the potential to lead to errors in financial decision-making and even increase the risk of becoming trapped in illegal financial institutions. To address these issues, the PKM team offered a solution through training activities. The implementation methods included counseling, training, discussions, and financial decision-making simulations. The material presented included an introduction to formal and informal financial institutions, how to choose a trustworthy financial institution, and effective household financial management strategies. With this approach, it is hoped that participants will not only understand the theory but also be able to apply it in their daily lives. The expected outcomes of this activity are increased financial literacy among women attending religious study groups, the ability to choose the right financial institution, and the creation of wiser and more planned household financial management. Thus, this activity is expected to have a positive impact on family economic well-being and reduce the risk of financial problems in the community.
Pengaruh Hutang Jangka Pendek dan Hutang Jangka Panjang terhadap Laba Bersih pada PT. Siantar Top Tbk Periode 2015 - 2024 Nadiena Sabhara; Ayu Puspa Lestiyadi
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 4 No. 2 (2026): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

The purpose of this study is to determine the effect of short-term debt and long-term debt partially or simultaneously on the company's net profit. The study uses a quantitative method with secondary data in the form of the company's annual financial statements for ten years. The analysis was carried out using multiple linear regression, t-test, F-test, and coefficient of determination, after going through the classical assumption test. Based on the results of the study, it shows that partially short-term debt does not have a significant effect on net profit. This result can be proven by the significance value of the short-term debt variable of 0.232> 0.05 and the t-count value of -1.309 < t-table 1.894. Long-Term Debt partially has a negative and significant effect on Net Profit with a significant value of 0.007> 0.05 and a t-count value of -3.718> t-table 1.894. And simultaneously there is a significant influence of Short-Term Debt and Long-Term Debt on Net Profit because the F count value is 6.981 > F table 4.737 with a significance level of 0.022 < 0.05 the results of this study support the hypothesis that has been obtained that Short-Term Debt and Long-Term Debt have a large influence resulting from the coefficient of determination which is 66.6%. The conclusion of this study confirms that the right debt management structure is the key for PT Siantar Top Tbk in maximizing financial performance.
Co-Authors Ananda Hadistia Ani Meryati Dea Salsabila Dino Satria Ranggana Hasanudin Hasanudin Kartika Sari Dewi Muhamad Faozan Afandi Muhammad Fatih Rayhan Nadiena Sabhara Putri Isnaini Ratna Dumilah Shela Puspita Sari Shella Puspita Sari Siti Aprilliani Siti Nurcahayati siti nurcahayati Suryono Suryono Tutri Indraswari