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All Journal Jurnal Pengabdian Bangsa EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Roezaini Soefi
Universitas Gunung Leuser Aceh
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Energy Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH LEVERAGE TERHADAP RETURN ON EQUITY PADA PERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA desi aramana; Muridha Hasan; Roezaini Soefi; Nasruddin Nasruddin
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 2 (2023): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diukur dengan debt to asset ratio (DAR), long term debt to equity ratio (LTDtER), dan debt to equity ratio (DER) terhadap return on equity ratio (ROE). Penelitian ini menggunakan penelitian kuantitatif. Penelitian ini dilakukan pada perusahaan hotel, restoran dan pariwisata yang terdaftar di bursa efek Indonesia tahun 2019-2021. Pemilihan sampel menggunakan metode purposive sampling sehingga diproleh 10 sampel perusahaan. Data penelitian merupakan data sekunder yaitu laporan keuangan yang telah diaudit dan diproleh melalui website resmi bursa efek Indonesia. Hipotesis diuji dengan menggunakan metode regresi data panel. Hasil analisis menemukan bahwa rasio leverage yang diukur dengan DAR, berpengaruh terhadap ROE. sedangkan LTDtER dan DER tidak berpengaruh terhadap ROE. Secara simultan Debt to Asset Ratio, Long Term Debt to Equity Ratio dan Debt to Equity Ratio berpengaruh terhadap Return On Equity Ratio.
ARTIFICIAL INTELLIGENCE (AI) BASED JOURNAL ARTICLE WRITING TRAINING FOR COMPUTER COURSE PARTICIPANTS AT LKP GUNA RAYADI ILMU BANDA ACEH Abdul Manan; Yusra Jamali; Saddam; Muhammad Yassir; Adnin AS; Evi Mauliza; Muhammad Falik Arsa; Agustizar; Said syaifullah; Saprijal; Riyan Maulana; Rahmat Arfan; Muridha Hasan; Sudarma JA; Deni Trianda Pitri; Lusi Tutur Mulia; Diah Eka Puspita; Sabitah; Roezaini Soefi; Yonoriadi
Jurnal Pengabdian Bangsa Vol 5 No 2 (2026): MARCH - AUGUST 2026 (Call for Papers)
Publisher : CV. Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpb.v5i2.378

Abstract

The development of Artificial Intelligence ( AI) technology has provided new opportunities in the world of education , especially in supporting scientific writing activities . However , most computer course participants still have limitations in understanding journal article writing techniques that comply with scientific principles and the effective and ethical use of AI. This community service activity aims to improve the competence of computer course participants in writing AI - based journal articles at LKP Guna Rayadi Ilmu Banda Aceh. The method of implementing the activity includes the preparation stage , training implementation , direct practice , mentoring , and evaluation . The participants numbered 25 people from various educational backgrounds . The material provided included an introduction to AI in scientific writing , reference search techniques using Google Scholar, the use of ChatGPT for compiling article outlines , the use of Mendeley in reference management , and the ethics of using AI in academic writing . The results of the activity showed an increase in participants' understanding of the structure of journal articles and the use of AI as a writing aid . Eighty -eight percent of participants were able to draft simple scientific articles in journal format , while 92 % stated that the training was very beneficial in improving their academic skills . This activity demonstrates that the appropriate use of AI can improve the effectiveness and efficiency of the scientific article writing process .
Co-Authors Abdul Manan Adnin AS Agustizar Deni Trianda Pitri Desi Aramana Diah Eka Puspita Evi Mauliza Hasan, Muridha Muhammad Falik Arsa Muhammad Yassir Nasruddin Nasruddin Rahmat Arfan Riyan Maulana Sabitah Saddam Said Syaifullah Saprijal Sudarma JA Yonoriadi Yusra Jamali