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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JOURNAL SULTRA ELEMENTARY SCHOOL
Erna Sugiarti
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Asset Structure, Profitability and Liquidity on the Capital Structure of the Manufacturing Industry Sector Nanan Sunandar; Erna Sugiarti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7416

Abstract

The motivation behind this research is to find out the variables that affect capital structure, and this examination is a quantitative report using optional information handled through various methods of multiple linear regression investigation using SPSS26. Asset structure (X1), profitability (X2), and liquidity (X3) are independent research variables, while capital structure (Y) is the research dependent variable. Comparison of Asset Structure, Return On Assets (ROA), Current Ratio (CR), and Debt To Equity Ratio (DER) as measuring tools. The participants in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2021, while the sample this study consisted of 15 food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2021. Purposive sampling was used to take samples, this study found that partially asset structure and profitability have a negative impact on capital structure, while liquidity has a positive impact on capital structure. Then if simultaneously asset structure, profitability, and liquidity have a positive effect on capital structure.
Peningkatan Kemampuan Operasional Penjumlahan Dan Pengurugan Siswa Dengan Benda Kongkrit Erna Sugiarti; Ahmad Yulianto
Jurnal Sultra Elementary School Vol 4 No 1 (2023): Edisi Juni 2023
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jses.v4i1.371

Abstract

This study aims to improve students' abilities in operationalizing addition and subtraction with the help of concrete objects. To achieve this goal, a classroom action research was conducted on 20 first-grade students of SD Inpres 28 Sorong Regency. The data obtained in this study were through observation, discussion, and evaluation. The results of this study showed an increase in pre-action activities, cycle I, and cycle II. In the pre-action research, 33.3% of students experienced learning completion after the action was carried out with concrete objects as aids. Student learning completion in cycle I increased to 66.6%, followed by the next cycle where all students experienced learning completion. Based on the results of the learning evaluation in cycle I with the lowest standard score of 75, students who obtained a score of 75 were 33.3% of students or approximately 97% while the results of the evaluation in cycle II with the same standard score, all students obtained a score of 75 or 100. The conclusion that can be drawn is that concrete objects can help students in operationalizing addition and subtraction of numbers in Class I Mathematics learning, so that learning achievement has progressed. Other findings are that students become happy, confident in carrying out the learning process that uses concrete objects. By using concrete objects, it can improve students' abilities in operating addition and subtraction.
Co-Authors Ahmad Yulianto Nanan Sunandar