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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PT BUMI SERPONG DAMAI TBK PERIODE 2014 – 2023 Siti Farida; Rizka Wahyuni Amelia
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This study aims to determine the partial and simultaneous effects of Current Ratio and Debt to Equity Ratio on Return on Assets at PT Bumi Serpong Damai Tbk for the period 2014-2023. The research method uses quantitative research methods, while the data used is secondary data in the form of financial statements of PT Bumi Serpong Damai, Tbk for the period 2014-2023. The analysis includes descriptive analysis, classical assumption tests, correlation coefficient, determination coefficient, simple linear regression analysis, multiple linear regression analysis, and hypothesis testing using t-test and F-test with SPSS version 25. The partial results show that Current Ratio has a t-count < t-table (-1.098 < 2.306) with a significant probability of 0.304 > 0.05, thus partially CR does not affect Return on Assets. Debt to Equity Ratio has a t-count > t-table (-4.745 > 2.306), with a significant probability of 0.001 < 0.05, thus partially Debt to Equity Ratio has a positive and significant effect on Return on Assets. The partial coefficient of determination of CR to ROA is 13.1%, while the partial coefficient of determination of DER to ROA is 73.8%. The simultaneous research results between CR and DER on ROA show an F-count > F-table (16.400 > 4.74) with a significant value of 0.002b < 0.05. Therefore, CR and DER simultaneously affect ROA. The coefficient of determination is 82.4%, which means that the independent variables consisting of Current Ratio and Debt to Equity Ratio affect Return on Assets. The remaining 17.6% is influenced by other variables not examined in this study.  
PENGARUH RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE PADA PT INDOFOOD CBP SUKSES MAKMUR TBK PERIODE 2014-2023 Sidiq Nurzaman; Rizka Wahyuni Amelia
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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This study aims to determine the effect of Return on Equity and Debt to Equity Ratio on Price to Book Value at PT Indofood CBP Sukses Makmur Tbk. The method used is a quantitative approach with descriptive and verificative analysis, utilizing secondary data from the company's financial statements for the period 2014-2023. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, as well as hypothesis testing (t-test and F-test), conducted with SPSS version 27 at a 5% significance level. The results show that partially, ROE does not have a significant effect on PBV, with t-count 1.096 < t-table 2.365 and a significance value of 0.310 (> 0.05). DER has a negative and significant effect on PBV, with t-count -3.714 < -t-table -2.365 and a significance value of 0.008 (< 0.05). Simultaneously, ROE and DER significantly affect PBV, with an F-count of 38.291 > F-table 4.737 and a significance value of 0.001 (< 0.05). The Adjusted R Square value of 89.2% indicates that most of the variation in PBV can be explained by ROE and DER, while the remaining 10.8% is influenced by factors outside the scope of this study.
STRATEGI PENGELOLAAN KEUANGAN YANG DISESUAIKAN DENGAN ERA MODERN PADA PELAKU UMKM DI ORKI TANGSEL Rizka Wahyuni Amelia; Lina Nofiana; Hasanudin
Abdi Jurnal Publikasi Vol. 3 No. 6 (2025): Juni
Publisher : Abdi Jurnal Publikasi

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Financial management is a fundamental aspect in maintaining the sustainability of MSMEs, especially amidst the demands of the modern digital era. This community service activity aims to improve the ability of MSME actors in ORKI Tangerang Selatan to manage finances effectively and adaptively to technological developments. The activity was carried out in the form of a two-day training that included basic financial education, cash flow recording simulations, and training in the use of simple financial applications. The results of the pre-test and post-test showed a significant increase in participant understanding. Most participants stated that they were ready to implement a digital financial recording system. This activity shows that an applicable and contextual education strategy is very effective in encouraging MSME actors towards professionalism and business sustainability in the digital era.
OPTIMALISASI SDM DALAM MENINGKATKAN KINERJA DAN KEBERLANJUTAN BAGI KOPERASI PEMBERDAYAAN UMMAT DAARUT TAUHID Rahmayanti Tumanggor; Styo Budi Utomo; Rizka Wahyuni Amelia
Abdi Jurnal Publikasi Vol. 3 No. 6 (2025): Juni
Publisher : Abdi Jurnal Publikasi

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Cooperatives play a vital role in building the people's economy, yet many cooperatives face challenges in human resource (HR) management. This community service program aims to optimize the role of HR in improving the performance and sustainability of the Daarut Tauhid Community Empowerment Cooperative. The method used was a participatory approach through competency mapping, managerial training, and mentoring in the development of standard operating procedures (SOPs). The results of the activity demonstrated an increased understanding of managerial roles, improved organizational communication, and management initiatives in improving work systems. This activity reinforces the importance of the human capital approach and the Resource-Based View (RBV) in cooperative development. It is hoped that cooperatives can continue to develop their HR independently to achieve more optimal and sustainable performance.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA KANTOR POS INDONESIA CABANG PAMULANG PERIODE 2022-2023 Anisah Syahrani; Rizka Wahyuni Amelia
Journal of Research and Publication Innovation Vol 3 No 3 (2025): JULY
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to determine the influence of leadership and motivation on employee performance at Indonesian Post Office Branch. The research method used is quantitative. The population in this study was 96 respondents. The results of the analysis show that motivation has a significant effect on employee performance with a significant value of 0.001 < 0.05, and the t count is 17.947 > 1.990 t table. The work discipline has a significant effect on employee performance with a significant value of 0.001 < 0.05, and a calculated t value of 22.772 > 1.990 t table. Motivation and Work Discipline have a significant effect on Employee Performance with the regression equation Y= 0,933 + 0,877X1 + 0,842X2. The coefficient of determination value is 87% while the remaining 13% is influenced by other variables outside this regression equation or variables that are not examined. Hypothesis testing obtained a calculated F value > F table or (311.533 > 3.09).
STUDI EMPIRIS TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR PT. UNILEVER INDONESIA TBK PERIODE 2014-2023 Septi Dwi Cahyani; Rizka Wahyuni Amelia
Journal of Research and Publication Innovation Vol 3 No 3 (2025): JULY
Publisher : Journal of Research and Publication Innovation

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This study aims to empirically examine the effect of financial ratios on Return on Assets (ROA) in the manufacturing company PT Unilever Indonesia Tbk during the 2014-2023 period. The research method used is quantitative research with panel data collection from the company's financial statements for 2014-2023. Data analysis uses multiple linear regression analysis techniques to determine the effect of these variables simultaneously and partially on ROA. The results showed that partially Current Ratio had no significant effect on ROA with a T Count value of 0.847 < 2.447 with a significance level of 0.436 > 0.05. Debt to Equity Ratio produces a T Count value of -3.062> 2.447 with a significance value of 0.028 < 2.447 and a significance value of 0.690 > 0.05 indicating that Total Assets Turnover has no significant effect on ROA and Price to Book Value has no significant effect with a T Count value of 0.868 < 2.447 with a significance value of 0.425 > 0.05. Simultaneously, the variables Current Ratio, Debt to Equity Ratio, Total Assets Turnover and Price to Book Value together have a significant effect on ROA with a calculated F value of 30.385 exceeding the F table of 5.19. Then the coefficient of determination test results of 92.9% of the dependent variable Return on Assets is influenced by the independent variables Current Ratio, Debt to Equity Ratio, Total Assets Turnover and Price to Book Value while the remaining 7.1% is influenced by other variables not examined in this study.