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All Journal Jurnal Konseling dan Pendidikan Owner : Riset dan Jurnal Akuntansi
Ivana Ivana
Universitas Prima Indonesia
Economics, Econometrics & Finance Education

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Pengaruh Current Ratio, Debt to Asset Ratio, Firm Size dan Perputaran Modal Kerja Terhadap Profitabilitas (ROA) Pada Perusahaan Wholesale dan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2017 Nopita Sari; Rika Malia; Ronald Hasudungan Rajagukguk; Ivana Ivana; Selin Govinna; Mas Intan Purba
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.42 KB) | DOI: 10.33395/owner.v3i2.120

Abstract

This study aims to determine whether there is a partial influence Current Ratio, Debt To Asset Ratio, Firm Size and Working Capital Turnover Against Profitability (ROA). This study uses quantitative research. The population in this study were all Wholesale and Retail trade companies listed on the Indonesia Stock Exchange (IDX) and continuously published financial reports in 2013-2017. Based on the purposive sampling method, the samples obtained were 20 companies for each year in the period 2013-2017, so that the data obtained were 100 observation data. The analytical method used is multiple regression analysis. The results of the study state that partially the Current Ratio, Debt to Asset Ratio, Firm size, and working capital turnover have an effect on profitability (ROA).
A comparative study of individualized and group-based instruction in mandarin learning for beginner students Ivana Ivana
Jurnal Konseling dan Pendidikan Vol. 13 No. 3 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1150600

Abstract

Beginner learners of Mandarin often struggle with pronunciation, pinyin, and complex vocabulary, especially when instructional materials are not adapted to their proficiency levels. This study aims to compare the effectiveness of individualized instruction (one-to-one tutoring) and group-based instruction (one-to-many teaching) in supporting beginner students’ Mandarin learning. Using a descriptive qualitative approach with a case study design, the research involved 35 middle school students at Charles Wesley Methodist Private Middle School. Five students with the lowest pretest scores received one-to-one instruction, while the remaining thirty participated in group-based learning. Data were collected through participatory observation, documentation of learning outcomes, and student reflections, and analyzed using Miles and Huberman’s framework, including reduction, categorization, and thematic analysis. Results show that one-to-one instruction was particularly effective in improving pronunciation accuracy and comprehension for low-achieving and less confident students, while group-based instruction fostered motivation, peer collaboration, and vocabulary mastery, especially among active learners. The findings emphasize that teaching effectiveness depends on aligning instructional methods with learner characteristics. This study contributes to second language acquisition research by highlighting the importance of differentiated instruction. Limitations include the small sample size, single-site context, and the dual role of the researcher. Future research should expand the participant pool and explore hybrid models combining the strengths of both approaches.
Co-Authors Nopita Sari Purba, Mas Intan Rika Malia Ronald Hasudungan Rajagukguk Selin Govinna