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PENGARUH LEVERAGE DAN EFISIENSI ASET TERHADAP PROFITABILITAS PEMEGANG SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Arista Dista Wulandari; Adelina Suryati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18738

Abstract

The food and beverage (F&B) industry plays a strategic role in supporting national economic growth in Indonesia. Economic dynamics during the 2021-2023 period presented significant operational and sales volume challenges for F&B issuers listed on the Indonesia Stock Exchange (IDX). This study aims to examine the effect of Leverage (Debt to Equity Ratio/DER) and Asset Efficiency (Total Asset Turnover/TATO) on Shareholder Profitability (Return on Equity/ROE), both partially and simultaneously. A quantitative causal-associative approach was applied utilizing secondary data from audited annual reports for 2021-2023. Purposive sampling yielded 45 observation data points from 15 selected companies after removing statistical outliers. Data were analyzed using multiple linear regression analysis via SPSS version 27. Partial test results reveal that Leverage (DER) exerts a significant negative effect on Shareholder Profitability (ROE), whereas Asset Efficiency (TATO) shows no significant partial effect. Simultaneously, Leverage and Asset Efficiency significantly impact Shareholder Profitability, explaining 27.2% of the variance (Adjusted R-Square). These findings imply that F&B management must strictly restrain excessive debt financing to avoid fixed interest burdens that suppress net shareholder returns.
PENGARUH BEBAN KERJA DAN WORK-FAMILY CONFLICT TERHADAP TURNOVER INTENTION DENGAN STRES KERJA SEBAGAI VARIABEL MEDIASI PADA KARYAWAN GENERASI MILENIAL DI PT ETICHAL PHARMA Muhammad Azis Siregar; Adelina Suryati; Ifah Masrifah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18843

Abstract

This study analyzes the effect of Work Overload and Work-Family Conflict on Turnover Intention, with Job Stress as a mediating variable, among millennial employees at PT Etichal Pharma. The study uses a quantitative approach with an explanatory research design. Data were collected via questionnaires distributed to 180 millennial employees selected using purposive sampling. The analysis uses Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Work Overload has a positive and significant effect on Turnover Intention and Job Stress. Work-Family Conflict also has a positive and significant effect on both, while Job Stress has a positive and significant effect on Turnover Intention. Job Stress partially mediates the effect of Work Overload and Work-Family Conflict on Turnover Intention. Work-Family Conflict exerts the strongest effect on both Job Stress and Turnover Intention. The research model explains 49.6% of the variance in Job Stress and 55.1% of the variance in Turnover Intention.
PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN PADA PT. BOSTON INDO GLOBAL PERIODE 2023–2025 Aglonema Widia Sekar Dewi; Adelina Suryati; Desy Arigawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18844

Abstract

This study aims to examine the effect of operating costs and revenue on the financial performance of PT. Boston Indo Global during the 2023–2025 period, both partially and simultaneously. Financial performance in this study is measured using Net Profit Margin (NPM). This research employed a quantitative method with descriptive and verification approaches. The population consisted of financial reports for 2023–2025, with a sample of 36 monthly financial reports selected via purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and R² using IBM SPSS Statistics 22. Results show that operating costs have a significant negative effect (t = -9.393, p < 0.05), while revenue has a significant positive effect (t = 14.570, p < 0.05). Simultaneously, both variables significantly affect financial performance (F = 136.195, p < 0.05, R² = 0.892). Efficient cost management and revenue optimization are vital to maintaining solid financial performance
PENGARUH FINANCIAL DISTRESS DAN RETURN ON ASSETS TERHADAP KEBIJAKAN HUTANG PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024 Veronika Nene Je; Adelina Suryati; Iis Dewi Herawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18845

Abstract

This study aims to analyze the effect of Financial Distress and Return on Assets (ROA) on Debt Policy in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This quantitative research utilizes secondary data from annual financial statements. The sample was determined using a purposive sampling technique, resulting in 30 companies with 150 observations over 5 years. Data analysis techniques included multiple linear regression, classical assumption tests, t-test, F-test, and the coefficient of determination. The results show that Financial Distress has a positive and significant effect on debt policy (t_count 2.297 > t_table 1.976; sig 0.041 < 0.05). Return on Assets (ROA) also has a positive and significant effect on debt policy (t_count 2.133 > t_table 1.976; sig 0.046 < 0.05). Simultaneously, Financial Distress and ROA significantly affect debt policy (F_count 7.283 > F_table 3.057; sig 0.000 < 0.05) with a determination coefficient of 39.1%.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN RISIKO OPERASIONAL TERHADAP KINERJA KEUANGAN PT BANK CENTRAL ASIA TAHUN 2023-2025 Marta Susila; Adelina Suryati; Windry SetyaningW
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.19207

Abstract

This study examines the effects of credit risk, liquidity risk, and operational risk on the financial performance of PT Bank Central Asia, Pluit Kencana Branch, during 2023-2025. The study uses a quantitative causal associative approach with 36 months of time-series data. Credit risk is proxied by Non-Performing Loan (NPL), liquidity risk by Loan to Deposit Ratio (LDR), operational risk by Operating Expenses to Operating Income (BOPO), and financial performance by Return on Assets (ROA). Multiple linear regression and hypothesis testing were applied at a 5 percent significance level. The results show that NPL has a negative and significant effect on ROA, with a significance value of 0.012 and a coefficient of -0.452. LDR has a positive and significant effect on ROA, with a significance value of 0.021 and a coefficient of 0.031. BOPO has a negative and significant effect on ROA, with a significance value of 0.005 and a coefficient of -0.025. Simultaneously, NPL, LDR, and BOPO significantly affect ROA, with an F-statistic of 24.583 and a significance value of 0.000. The model explains 76.2 percent of ROA variation based on the Adjusted R Square reported in the thesis, while the remaining variation is associated with factors outside the model. The findings highlight the importance of integrated management of credit quality, liquidity, and operational efficiency in maintaining branch financial performance.
PENGARUH PELAKSANAAN PROGRAM KESELAMATAN KERJA DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PADA PT XYZ Jesika Febriani; Adelina Suryati; Gopur
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 4 (2026): Volume 12 No. 4, Desember 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i4.19388

Abstract

The effect of occupational safety and health program implementation on the performance of production dapartement employees at PT XYZ.This study aims to determine the effect of occupational safety and occupational health implementation on the performance of production employees at PT XYZ This research employs a quantitative approach, with primary data collected through questionnaires distributed to production employees of PT XYZ The variables in this study consist of occupational safety and occupational health as independent variables and employee performance as the dependent variable. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS), including validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, f-test, and coefficient of determination. The results of this study are expected to indicate the extent to which the implementation of occupational safety and occupational health affects the performance of production employees. This research is expected to provide practical benefits for the company as an evaluation reference for improving the implementation of occupational safety and health and creating a safe and healthy working environment that can support the improvement of employee performance.
Pengaruh Sikap Moderasi Kepemimpinan Transformasional Dan Budaya Organisasi Terhadap Kinerja Karyawan Di Cv Amazon Pet Indo Raka Wicaksono; Adelina Suryati; Joni Tesmanto
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penrlitian ini untuk mengetahui apakah Sikap Moderasi Kepemimpinan Transformasional dan Budaya Organisasi berpengaruh kepada Kinerja Karyawan yang terjadi di CV Amazon Pet Indo. Untuk memperoleh data dilakukan dengan penyebaran kuesioner kepada karyawan CV Amazon Pet Indo, dengan jumlah sampel sebanyak 100 orang. Metode penelitian yang digunakan adalah metode pendekatan kuantitatif dengan Analisis Regresi Linear Berganda. Menggunakan alat hitung statistik SPSS 22. Hasil penelitian ini secara Uji Parsial Variabel Sikap Moderasi Kepemimpinan Transformasional berpengaruh dan signifikan terhadap kinerja karyawan dengan nilai signifikansi 0,000 < 0,05. Secara Uji Parsial Variabel Budaya Organisasi berpengaruh dan signifikan terhadap kinerja karyawan dengan nilai signifikansi sebesar 0,000 < 0,05. Secara Uji Simultan Sikap Moderasi Kepemimpinan Transformasional dan Budaya Organisasi berpengaruh dan signifikan terhadap Kinerja Karyawan dengan nilai signifikansi 0,009 < 0,05.
PENGARUH RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Riska Yunisah; Adelina Suryati; Desy Arigawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 4 (2026): Volume 12 No. 4, Desember 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i4.18842

Abstract

This study aims to analyze the effect of profitability ratios (Return on Assets / ROA) and liquidity ratios (Current Ratio / CR) on dividend policy (Dividend Payout Ratio / DPR) in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period. The research methodology adopts a quantitative causal associative approach. Sample selection was conducted using a purposive sampling technique, resulting in 20 target companies with 60 observation units over a 3-year period. Data analysis techniques include descriptive statistics, classic assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The partial t-test results indicate that profitability (ROA) has a positive but non-significant effect on dividend policy (sig. 0.584 > 0.05). Conversely, liquidity (CR) has a positive and statistically significant effect on dividend policy (sig. 0.032 < 0.05). Simultaneously (F-test), profitability and liquidity exert a significant effect on dividend policy with an F-value of 3.250 and a significance level of 0.046 < 0.05. These findings imply that property and real estate firms prioritize internal cash liquidity over accounting profit metrics when deciding dividend distribution.
PENGARUH KOMPENSASI FINANSIAL TERHADAP KINERJA DRIVER APLIKASI ONLINE MAXIM BIKE DI KOTA BEKASI Andi Nugraha; Adelina Suryati; Desy Arigawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 4 (2026): Volume 12 No. 4, Desember 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i4.18846

Abstract

This study aims to analyze the effect of financial compensation on the performance of Maxim Bike online application drivers in Bekasi City. This study used a quantitative approach with a causal associative method. Primary data were collected through questionnaires from 100 Maxim Bike drivers selected using purposive sampling. The data were analyzed using simple linear regression with SPSS version 26. The results show that financial compensation has a positive and significant effect on driver performance. The calculated t-value of 8.041 is greater than the t-table value of 1.984, with a significance value of 0.000 < 0.05. The regression equation is Y = 17.686 + 0.649X. The R value of 0.631 indicates a positive relationship, while the R Square value of 0.398 indicates that financial compensation explains 39.8% of the variation in driver performance. The remaining 60.2% is explained by other factors outside this study. These findings indicate that improving financial compensation schemes can support better performance among Maxim Bike drivers in Bekasi City.