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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL SeMaRaK INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Jurnal Ekonomi Efektif Jurnal Ilmiah Ekonomi dan Manajemen
Agus Suhartono
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH LIQUIDITAS TERHADAP PERTUMBUHAN PEJUALAN YANG BERDAMPAK PADA PROFITABILITAS Studi Kasus Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Singapura (Singapore Exchange/SGX Tahun 2008-2017) Agus Suhartono
Jurnal Ekonomi Efektif Vol 2, No 2 (2020): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v2i2.4156

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Working Capital Turnover (WCT), Debt To Equity Ratio (DER) dan Current ratio (CR) Terhadap Pertumbuhan Penjualan Serta Dampaknya Terhadap Return On Equity (ROE) pada Perusahaan Makanan dan Minuman  Di Bursa Efek Singapura Tahun 2008-2017.Pengumpulan data dilakukan dengan populasi 24 peusahaan dan diambil sampel 11 perusahaan dan pengambilan data sekunder berupa laporan keuangan 11 perusahaan periode 2008 – 2017 dimana laporan keuangan dibuat data panel dan diolah dengan software Eviews 9.0.Metode analisis yang digunakan adalah analisis deksriptif. Analisis data meliputi uji kelayakan data, analisis regresi, serta pengujian hipotesis secara parsial dan simultan.Hasil penelitian ini menunjukan bahwa (1) pengaruh Working Capital Turnover (WCT) terhadap Pertumbuhan Penjualan tidak terdapat pengaruh dan tidak signifikan dengan nilai thitung = 0.397 <  ttabel = 1.982 dan nilai signifikan 0.692; (2) pengaruh Debt To Equity Ratio (DER) terhadap pertumbuhan penjualan tidak terdapat pengaruh dan tidak signifikan dengan nilai thitung = -0.245 <  ttabel = 1.982 dan nilai signifikan 0.807; (3) pengaruh Current Ratio (CR) Terhadap Pertumbuhan Penjualan terdapat pengaruh dan signifikan dengan nilai thitung = 2.083 >  ttabel = 1.982 dan nilai signifikan 0.039; (4) pengaruh Working Capital Turnover (WCT), Debt To Equity Ratio (DER) dan Current Ratio (CR) terhadap Pertumbuhan Penjualan secara simultan dengan prob 0,177945 dan F-Statistic 1.669756 positif dan tidak signifikan (5) pengaruh Pertumbuhan Penjualan terhadap Return On Equity (ROE) terdapat pengaruh dan signifikan dengan nilai thitung = 3.019 >  ttabel = 1.982 dan nilai signifikan 0.003.
PERAN GURU IPS DALAM PEMBENTUKAN KARAKTER PESERTA DIDIK (Study Multi Situs Di MTsN Tulungagung Dan MTsN Karangrejo) agus suhartono
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 15, No 2 (2018)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v15i2.908

Abstract

This study aimed to describe the role of teachers IPS in create the character of students as educator,motivator, fasilitator, informator, konselor and evaluator.  method used was qualitative research based on discussion, it included as descriptive research using multi sites study.  The data collection techniques are participant observation, in-depth interviews, and documentation. Data analysis was done starting from the reduction  , the presentation  , and conclusions. To test the validity carried out triangulation. The create character religius, honest,  discipline, demokratic, holy land love, pay attention and responsible of students in MTsN Tulungagung and MTsN Karangrejo apply  theory interaksionalisme simbolic by coley, blumer, Blumstein, George Herbert Mead   dan Manfred Kuhn.
MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Ghea B Astrid Sunanto; Sunanto Sunanto; Agus Suhartono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.702

Abstract

This study aims to examine the effect of Working Capital to Total Assets, Retained Earning to Total Assets and Earning Before Interest and Taxs Ratio To Total Assets on financial distress. Sampling using the purposive sampling method obtained a sample of 5 companies with 25 data. The population in this study is retail trading companies in the retail sector on the Indonesia Stock Exchange for the 2016–2020 financial year. The regression method in this study is simple and multiple linear regression. Regression results show that there is a significant relationship between Working Capital to Total Assets and Earning Before Interest And Taxs Ratio To Total Assets to financial distress. This means that the company is experiencing financial condition difficulties, namely difficulty meeting current obligations and low revenues that affect the company's bankruptcy. The results of the regression test showed that there was no significant relationship between Retained Earnings to Total Assets and financial distress. This means that the company shows sufficient ability to generate retained earnings from the total assets owned by the company.
Pengaruh Current Ratio Dan Debt To Equity Ratio Dan Terhadap Return On Asset Pada PT Charoen Pokphand Indonesia TBK Periode 2012-2022 Muhamad Jusuf Satria; Agus Suhartono
JURNAL SeMaRaK Vol. 8 No. 1 (2025): JURNAL SeMaRaK
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v8i1.47929

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio terhadap Return On Asset pada PT Charoen Pokphand Indonesia Tbk. Untuk mengetahui pengaruh Debt To Equity Ratio terhadap Return On Asset pada PT Charoen Pokphand Indonesia Tbk. Untuk mengetahui pengaruh Current Ratio dan Debt To Equity Ratio bersama-sama terhadap Return On Asset pada PT Charoen Pokphand Indonesia. Metode penelitian yang digunakan adalah kuantitatif. Dengan semua sampel laporan keuangan yang digunakan sebanyak 11 tahun periode 2012-2022. Metode pengumpulan data dengan mengunduh laporan keuangan perusahaan pada website perusahaan. Menggunakan Uji Asumsi Klasik Uji Normalitas, Uji Multikolineritas, Uji Heteroskedastisitas, Uji Autokorelasi Uji Regresi Linear Berganda, Koefisien Determinasi, Uji Hipotesis Uji T dan Uji F. Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset pada PT Charoen Pokphand Indonesia Tbk periode 2012-2022 berdasarkan hasil penelitian dapat disimpulkan Uji Signifikan simultan (Uji F) diperoleh Fhitung > Ftabel =17,773 > 4,46 dengan nilai signifikan sebesar 0,001<0,05 yang artinya terdapat pengaruh secara simultan. Hasil uji parsial variabel Current Ratio yaitu thitung > ttabel= 5,193 > 2,306 dengan nilai signifikan sebesar 0,001 < 0,05 sedangkan hasil uji parsial variabel Debt To Equity Ratio yaitu thitung < ttabel = -1,513 < 2,306 dengan nilai signifikan 0,164 > 0,05 yang artinya secara parsial Current Ratio memiliki pengaruh terhadap Return On Asset sedangkan Debt To Equity Ratio tidak memiliki pengaruh terhadap Return On Asset. Nilai koefisien determinasi sebesar 0,770 menunjukan bahwa Current Ratio dan Debt To Equity Ratio memiliki pengaruh 77,0% sedangkan 23,0% lainnya dipengaruhi oleh faktor lain.
Pengaruh Struktur Modal Dan Efisiensi Aset Terhadap Profitabilitas Pada PT Waskita Karya Tbk Tahun 2013–2024 Oktavia Dewi Antika; Agus Suhartono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9078

Abstract

Abstract. This study aims to determine the effect of capital structure as measured by the Debt to Equity Ratio (DER) and asset efficiency as measured by Fixed Asset Turnover (FATO) on profitability proxied by Return on Assets (ROA) at PT Waskita Karya Tbk for the period 2013–2024. This research employs a quantitative approach using descriptive and verificative methods. The data used are secondary data obtained from the company’s annual financial statements during the research period. The data analysis techniques applied include simple linear regression and multiple linear regression using statistical software. The results indicate that partially, Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA) with a t-value of −4.242 and a significance level of 0.002 (< 0.05). Meanwhile, Fixed Asset Turnover (FATO) has a positive and significant effect on Return on Assets (ROA) with a t-value of 2.901 and a significance level of 0.016 (< 0.05). Simultaneously, Debt to Equity Ratio (DER) and Fixed Asset Turnover (FATO) have a significant effect on Return on Assets (ROA) with an F-value of 10.992 and a significance level of 0.004 (< 0.05). These findings indicate that capital structure management and efficient utilization of fixed assets play an important role in enhancing corporate profitability  
Co-Authors Desyandri Desyandri Ghea B Astrid Sunanto Muhamad Jusuf Satria Oktavia Dewi Antika