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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PENYEDIA SPARE PART OTOMOTIF PERIODE 2007-2011 Yuliyati Yuliyati; Sunarto Sunarto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to determine the effect of working capital turnover, cash turnover, and capital structure partially or simultaneously on the profitability of the companies of automotive spare parts 2007-2011. Profitability was measured by using return on investment (ROI).The data used was secondary data from the financial statements of the sample companies. Data analysis method used was the classic assumption of hypothesis testing. The statistical method used was multiple linear regression analysis. The sampling method used was purposive sampling. The dependent variable in this research was the profitability (Y), the independent variables consisted of working capital turnover (X1), cash turnover (X2), and capital structure (X3).The results showed that the partial of working capital turnover has no any effect on return on investment (ROI), cash turnover affected the return on investment (ROI), capital structure affected the return on investment (ROI). Simultaneously, working capital turnover, cash turnover, and capital structure affected towards the return on investment (ROI) on the companies of automotive spare parts 2007-2011. Keywords : working capital turnover, cash turnover, structure capital, and return on investment (ROI)
Sosialisasi Bijak Bermedia Sosial bagi Orang Tua dan Siswa Kelas VI Sekolah Dasar Ika Yuniana; Yuliyati Yuliyati; Vika Irmansyah; Wahid Nur Fajri
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 4 No. 4 (2026): Agustus: ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v4i4.2187

Abstract

The evolution of social media presents both benefits and risks for elementary school children, necessitating appropriate guidance from parents and schools. This community service initiative aimed to enhance the understanding of parents and sixth-grade students regarding the wise use of social media through digital literacy outreach. Conducted at SD Undaan Kidul 1 Demak, the program employed an educational and participatory approach comprising an initial assessment via questionnaires, material presentation, interactive discussions, and evaluation. The results indicate that the majority of parents have adopted a democratic approach to digital parenting; however, there remains a need to increase the intensity of guidance regarding social media usage and the utilization of parental control features. The program fostered an understanding of the benefits and risks of social media and the importance of parental guidance, while also encouraging collaboration between families and schools to create a safe, healthy, and responsible digital environment for children. This activity also raises students' awareness regarding protecting their privacy, selecting appropriate content, avoiding risky interactions, and using social media positively to support learning and communication.