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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Profiet Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Online Insan Akuntan Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Scientia Jurnal AbdiMas Nusa Mandiri Jurnal Administrasi Bisnis (J-Adbis) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Cendekia Ilmiah JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Hartanti
Universitas Bina Sarana Informatika
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Mathematics Physics Social Sciences Other

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Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Return On Asset Pada Perusahaan Sektor Healthcare Yang Terdaftar Di BEI Periode 2022 – 2025 : The Effect of Current Ratio and Debt To Asset Ratio on Return On Asset in Listed Healthcare Sector Companies IDX for the 2022 – 2025 Period Rolando Kuncara; Hartanti Hartanti; R.M Tedy Aliudin
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.110

Abstract

Return on Assets (ROA) is one of the indicators used to measure a company's ability to generate profits through the utilization of all assets owned. The high and low value of ROA is influenced by various factors, both internal and external. This study aims to obtain empirical evidence regarding the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative method with purposive sampling techniques. The research sample consisted of 19 healthcare sector companies that met the research criteria, so that 76 observation data were obtained during the 2022–2025 period. The data is used as secondary data obtained from the company's annual financial statements. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 26. The results showed that partially the Current Ratio (CR) had a positive and significant effect on Return on Assets (ROA), while the Debt to Assets Ratio (DAR) had a negative and insignificant effect on Return on Assets (ROA). Simultaneously, the Current Ratio (CR) and Debt to Assets Ratio (DAR) have a significant effect on the Return on Assets (ROA) of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period.
Pengaruh Pemberian Reward Dan Punishment Terhadap Kinerja Karyawan DR.Gym Fitness Center: The Effect of Reward and Punishment on DR. Gym Fitness Center Employee Performance Putra Zahwa Ardiansyah; Hartanti Hartanti; R.M. Tedy Aliudin
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.111

Abstract

The increasingly tight fitness business competition demands organizations to maintain employee performance through an appropriate compensation system, one of which is through the provision of rewards and punishments. However, the implementation of both systems at Dr. Gym Fitness Center has not been known for certain its effect on employee performance. This study aims to analyze the effect of rewards and punishments on employee performance at Dr. Gym Fitness Center, both partially and simultaneously. The study used a quantitative method with a saturated sample technique on 42 respondents. Data were collected through observation and questionnaires, then analyzed using multiple linear regression with the help of SPSS version 27. The results showed that rewards did not have a significant effect on employee performance (t value 1.616 < t table 2.022; sig. 0.114 > 0.05), while punishment had a positive and significant effect (t value 6.217 > t table 2.022 sig. 0.000 < 0.05). Simultaneously, rewards and punishments significantly influence employee performance (F count 36.346 > F table 3.238, sig. 0.000), contributing 65.1% (R² = 0.651).
Co-Authors Annisa Puspa Nabilah Ayu Rahayuningsih Daffa Rinaldi Pratama Devi Angel Nikita Sianturi Dinar Riftiasari Dwiyatmoko Puji Widodo Eka Dyah Setyaningsih Eni Reptiningsih Juwita Afriliyanah Kenny T Fadjari Oktiyani, Rina Pingkan Morrend Aniky Puspita Romadhona Putra Zahwa Ardiansyah R.M Tedy Aliudin R.M. Tedy Aliudin Ratiyah Ratiyah Rolando Kuncara Rr Karina Alviani Satria Chandra Wiwit Rohaeni Yulianti Yola Feranika