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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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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.

PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS PADA PT TELEKOMUNIKASI INDONESIA TBK PERIODE 2014-2023 Asiyah; Rizka Wahyuni Amelia
Journal of Research and Publication Innovation Vol 3 No 4 (2025): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This study aims to analyze the effect of Company Size and Leverage both partially and simultaneously on Profitability at PT Telekomunikasi Indonesia Tbk for the 2014-2023 Period. This research method uses quantitative methods. The population used in this study is sourced from the financial data of the official website of PT Telekomunikasi Indonesia Tbk. The sample of this study is financial statement data in the form of balance sheets and profit and loss at PT Telekomunikasi Indonesia Tbk for the period 2014 to 2023. The data analysis used includes classical assumption test, simple linear regression test, multiple linear regression test, determination coefficient test, partial test and simultaneous test. The results of this study based on the classical assumption test did not find variables that deviated from the classical assumptions. These results indicate that the available data has met the requirements for using multiple regression equation models. Based on the t test, it can be seen that partially company size partially has a significant effect on profitability. Leverage has no significant effect on profitability. And simultaneously Company Size and Leverage have a significant effect on Profitability. with a contribution of 60.7%, while the remaining 29.3% is influenced by other factors outside of this study.

PENGARUH TOTAL ASSETS TURN OVER DAN CASH RATIO TERHADAP NET PROFIT MARGIN PADA PT. TEMPO SCAN PACIFIC TBK, PERIODE 2012-2023 Sheila Alisyah; Rizka Wahyuni Amelia
Jurnal Intelek Insan Cendikia Vol. 2 No. 2 (2025): Februari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk mengetahui pengaruh total assets turnover dan cash ratio terhadap net profit margin pada PT Tempo Scan Pacific Tbk Periode 2012-2023. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan beberapa model uji, di antaranya analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi (Adjusted R Square), koefisien korelasi, dan uji hipotesis menggunakan perangkat lunak SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel total assets turnover tidak berpengaruh dan tidak signifikan terhadap net profit margin, dengan nilai thitung sebesar (0,710) < ttabel 2,2622 dan nilai signifikansi sebesar 0,496 > 0,05. Dengan demikian, Ha1 ditolak dan H01 diterima. Sebaliknya, variabel cash ratio secara parsial berpengaruh positif dan signifikan terhadap net profit margin, dengan nilai thitung sebesar 4,534 > dari ttabel 2,2622 dan nilai signifikansi sebesar 0,001 < 0,05, sehingga Ha2 diterima H02 ditolak. Secara simultan, variabel total assets turnover dan cash ratio berpengaruh positif dan signifikan terhadap net profit margin, dengan nilai signifikan sebesar 0,004 < 0,05 dan nilai Fhitung sebesar 10,930 > dari Ftabel 4,26. Oleh karena itu, Ha3 diterima H03 ditolak

Pengaruh Biaya Operasional Pendapatan Operasional Dan Loan To Deposit Ratio Terhadap Return On Assets Pada Pt Bank Rakyat Indonesia (Persero) Tbk Periode 2013-2023 Satria Dewantara; Rizka Wahyuni Amelia
Jurnal Intelek Insan Cendikia Vol. 2 No. 4 (2025): APRIL 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk mengukur pengaruh Biaya Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada PT Bank Rakyat Indonesia (BRI) periode 2013-2023. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan sifat deskriptif. Sumber data yang digunakan adalah data sekunder yang diambil dari laporan keuangan tahunan. Desain penelitian ini memanfaatkan analisis asosiatif, khususnya regresi berganda. Hasil penelitian menunjukkan bahwa BOPO memiliki nilai thitung sebesar (-7,783) yang lebih besar dari ttabel (2,306), dengan angka signifikansi (0,000) yang lebih kecil dari (0,05), sehingga dapat disimpulkan bahwa secara parsial Biaya Operasional/Pendapatan Operasional (BOPO) berpengaruh negatif namun signifikan terhadap Return On Asset (ROA). Sedangkan Loan to Deposit Ratio memperoleh nilai thitung sebesar (-0,536) lebih kecil dari ttabel 2,306 dengan angka signifikansi sebesar (0,606) lebih besar dari (0,05) yang berarti secara parsial Loan to Deposit Ratio tidak berpengaruh namun signifikan terhadap Return On Asset (ROA). Akan tetapi jika dilihat secara simultan, Beban Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) memperoleh nilai Fhitung sebesar (34,596) lebih besar dari Ftabel (4,46) dengan angka signifikansi sebesar (0,000) lebih kecil dari (0,05) yang menunjukkan bahwa keduanya berpengaruh signifikan terhadap Return On Asset (ROA). Dengan demikian dapat disimpulkan bahwa secara simultan Beban Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) berpengaruh signifikan terhadap Return On Asset (ROA).

PENERAPAN KONSEP BUDGETING DALAM PENYUSUNAN RENCANA ANGGARAN PROGRAM KERJA ORKI TANGERANG SELATAN Lina Nofiana; Hasanudin; Rizka Wahyuni Amelia
Abdi Jurnal Publikasi Vol. 4 No. 3 (2026): Januari
Publisher : Abdi Jurnal Publikasi

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The purpose of implementing this PKM is to provide knowledge to the community, especially members of the Indonesian Fitness Sports Organization (ORKI) of South Tangerang City to know how to prepare a work budget plan by applying the concept of budgeting among ORKI members. The main objective is to provide training, direction and knowledge on how to prepare a work budget plan by applying the concept of budgeting among members of the Indonesian Fitness Organization (ORKI) of South Tangerang City to be more transparent and accountable. The method of implementing training and mentoring to members of the Indonesian Fitness Organization (ORKI) of South Tangerang City. The implementing team carried out material provision activities in the form of training in making budget plans in work programs with the training that had been carried out, making work programs in accordance with the concept of budgeting so that the work plans made were more accountable. The main objective of this work program budget plan making training was to broaden knowledge about making budget plans in work programs that could have a positive impact in the future for members of the Indonesian Fitness Organization (ORKI) of South Tangerang City.

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