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Pengaruh Debt To Equity (DER) Terhadap Return On Asset (ROA) PADA PT. Sepatu Bata, Tbk Febrianti, Febrianti; Muniarty, Puji; Ovriyadin, Ovriyadin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4367

Abstract

The purpose of this study is to analyse PT. Shoes Bata Tbkl's Return On Assets (ROA) from 2014 to 2023 and find out how the Debt to Equity Ratio (DER) affected it. The firm is having issues, as shown by the fact that its financial position is going through oscillations and a decrease in total assets and net profit. This is the backdrop to the study. This study makes use of quantitative methods of an associative kind. Secondary data is sourced from the company's yearly financial reports and is analysed using tools such as t-test, correlation coefficient, determination coefficient, and basic linear regression analysis. According to the study findings, Return on Assets (ROA) is significantly and negatively affected by the Debt to Equity Ratio (DER), with a regression coefficient of -0.123 and a significance level of 0.000 (p < 0.05). With a coefficient of determination of 0.535, we may deduce that ROA accounts for 53.5% of the variation in DER and that other, exogenous variables account for the remaining 46.5%. The bottom line is that ROA often falls when DER rises for a given organisation. This demonstrates how the inability to fully use assets to generate profits is a direct result of the company's heavy reliance on debt.
Relationship between knowledge level and smoking habit behavior with the incidence of pulmonary tuberculosis patients: A cross-sectional study Nurhayati, Nurhayati; Febrianti, Febrianti
Indonesian Journal of Health Services Vol. 1 No. 1 (2024): January - March
Publisher : Science Center Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63202/ijhs.v1i1.4

Abstract

Background: Pulmonary tuberculosis remains one of the leading infectious diseases contributing to the global health burden. Behavioral factors such as smoking habits and inadequate knowledge about the disease may increase individual susceptibility to Mycobacterium tuberculosis infection. Understanding the relationship between knowledge level and smoking behavior with pulmonary tuberculosis incidence is important to strengthen behavior-based prevention strategies in tuberculosis control. Objective: This study aimed to analyze the relationship between knowledge level and smoking habit behavior with the incidence of pulmonary tuberculosis patients. Methods: This study employed a quantitative descriptive design with a cross-sectional approach. The sample consisted of 32 pulmonary tuberculosis patients selected using an accidental sampling technique. The independent variables were knowledge level and smoking habit behavior, while the dependent variable was pulmonary tuberculosis incidence. Data were collected using structured questionnaires and checklists developed by the researchers. Data analysis was performed using the Chi-square test with SPSS software at a significance level of α = 0.05. Results: The results showed that among 32 respondents, 43.8% were diagnosed with pulmonary tuberculosis. Most respondents had poor knowledge levels (59.4%) and unfavorable smoking behaviors (59.4%). Bivariate analysis indicated a significant relationship between knowledge level and pulmonary tuberculosis incidence (p = 0.020). Smoking habit behavior also demonstrated a significant association with pulmonary tuberculosis incidence (p = 0.020). Conclusion: Knowledge level and smoking habit behavior are significantly associated with pulmonary tuberculosis incidence. Strengthening community knowledge and implementing smoking cessation interventions are important components in pulmonary tuberculosis prevention and control programs.
Flashcard Learning Media Improves Mathematics Outcomes in Elementary Students: Media Pembelajaran Flashcard Meningkatkan Hasil Belajar Matematika Siswa Sekolah Dasar Febrianti, Febrianti; Zulnuraini, Zulnuraini; Khairunnisa, Khairunnisa; Azizah, Azizah; Purbarani, Dyah Aini
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13905

Abstract

General Background: Mathematics learning in elementary schools often involves abstract concepts that are difficult for students to understand, requiring appropriate instructional media to support conceptual clarity. Specific Background: Fourth-grade students at SD Inpres Perumnas demonstrated low mathematics learning outcomes due to conventional teaching methods and limited use of interactive media. Knowledge Gap: Previous studies have not specifically examined the use of flashcard learning media in the context of Grade IV students at SD Inpres Perumnas, particularly for semi-abstract mathematical content such as geometric shapes. Aims: This study aims to determine the role of flashcard learning media in improving students’ mathematics learning outcomes. Results: Using a quantitative quasi-experimental design with a one-group pretest–posttest approach involving 28 students, the findings show a substantial increase in mean scores from 38.21 to 86.78, supported by paired sample t-test results with significance <0.001, indicating a statistically significant improvement. Novelty: The study provides empirical evidence within a specific local context and grade level, focusing on visual-concrete learning media for more complex elementary mathematics topics. Implications: Flashcard media can serve as an alternative instructional strategy to facilitate visual understanding, increase student engagement, and support improved learning outcomes in elementary mathematics education. Highlights• Significant score increase observed between pretest and posttest results• Visual-concrete media supports clearer understanding of geometric concepts• Student engagement during learning activities becomes more active and participatory KeywordsFlashcard Learning Media; Mathematics Learning Outcomes; Elementary Education; Visual Learning; Quasi Experimental Design    
Co-Authors Abubakar, Achmad Adia Nugraha Agung, Rahmat Amalia Buntu Amran Saru Andesta, Dini Ansharullah ansharullah Apriyani, Risma Arif Sumantri Armaijn , Fadhilah Arrozi, Nursyam Aryawati, Wayan Asri Widyasanti Astrini Eka Putri Astuti, Cindy Sri Aulia Wulandari Azizah Azizah Azizah Azizah Azmi, Yudia Daud Yusuf Denny setiawan Desvi Wahyuni Dewi, Kurnia Didik Iswadi, Didik Dyah Aini Purbarani Effendi, Erli Effensi, Darwin Eka Hartomy Febriawan, Aan Firmasyah, Andang Fitria, Indri Nur Gunawan, Dio Haerani, Alfiana Riedha Handayani, Andi Muthia Sari Handayani, Sri Hayyatun Mawaddah Herfiyanti, Leni Indah Dwi Sartika Iskandar AM, . Isninar, Isnainar Jazuli, La Ode Ahmad Jumakil, Jumakil Jumardin, Ahmad Khairul Amri Khairunnisa Khairunnisa Kurnia Amelia Kurniati Kurniati La Karimuna Lestari, Nurasisa Lies Irawanti Lies Irawanti Lilies Anggarwati Astuti, Lilies Anggarwati Lilies Lilies Lutvi, Lutvi Mattalitti, St. Fadhillah Oemar Misriani, Misriani Misu, La Muflihati, . Muh. Hatta Muhtarom Mukhlidah Hanun Siregar Nagib , Adib Nelson, Alden Novawaty, Eva Nur Hasanah Nurhalina Sari Nurhayati Nurhayati Ovriyadin, Ovriyadin Puji Muniarty Rahayu, Novita Rahmadi Tambaru Ramadayanti, Desty Monica Ramadhan, Elfin Lazuardi Retno Yulianti Sentoso, Antony Siska Wulandari, Siska Sri Wulandari Sukarjati Sukmawati Mardjuni, Sukmawati Suralaga, Febri Anindita Syafiuddin Syafiuddin Syarif, Muhammad Fazlurrahman Syatar, Abdul Tanto Pratondo Utomo Wijaya, Muh. Fajrin Wiwin Kobi Wuryanti, Lestari Yuli Amran Yuli Amran Yusuf Sabilu, Yusuf Zulnuraini