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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan
ira khaeriyyah
STIE Yasa Anggana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Struktur Aktiva Terhadap Debt To Equity Ratio ira khaeriyyah
PRISMAKOM Vol 19 No 1 (2021): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

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Abstract

Indonesian tourism is the 9th fastest in the world, number three in Asia, and number one in the Southeast Asia region, this has led to an increase in foreign exchange from the tourism sector since 2015. One of the tourism service companies that seeks to maintain the effectiveness of the asset structure in order to to maintain the composition of the optimum capital structure is CV. Situhapa Rose Garden, Garut. The research was conducted at the Rose Garden Situhapa Garut which is located at Jl. Raya Kamojang KM. 5 Sukakarya Village, Samarang District, Garut Regency, West Java 44161. This research was conducted from August-October 2019. The research method used in this study was descriptive and associative methods. The independent variable in this study is the Asset Structure (X) and the dependent variable is the Debt To Equity Ratio which is denoted by the Y variable. The results show that the development of the Asset Structure and Debt to Equity Ratio in CV. The Rose Garden Situhapa Garut for the period 2014 – 2018 experienced fluctuations, and the hypothesis of the influence of Asset Structure on the Debt to Equity Ratio was accepted.
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