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All Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Fachrezi, Harahap Adrie
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Economics, Econometrics & Finance

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Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER), Terhadap Return On Assets (ROA) Pada PT. PP London Sumatra Indonesia Tbk Periode 2016-2021 Dharma, Budi; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3718

Abstract

This study aims to learn more about how PT's Return on Assets (ROA) is affected by the Debt to Equity Ratio (DER) and Current Ratio (CR). PP London Sumatra Indonesia Tbk will also use saturated sampling to select a population sample from 2017 to 2021. Five-year financial statements' data are analyzed using multiple linear regression. According to this study, the correlation between Current Ratio and Return on Assets is -0.696, or 48.5 percent. The Obligation to Value Proportion has a relationship with a Return on Resources of 0.209 or nothing, which corresponds to an impact commitment of 4.4 percent. The Current Ratio and Debt to Equity Ratio have an effect on Return on Assets with the regression equation ROA = 32.671 – 9.063 (CR) + 51.986 (DtER), a perfect correlation of 0.875, and a contribution of 76.6%.
Konsep Halal Dalam Produksi Makanan Di Indonesia Amelia, Rizqa; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4256

Abstract

In Islam, Halal Food is an obligation that must be carried out because it relates to the commands of Allah SWT. This study aims to find out how the Halal concept is applied in food production in a business in Indonesia. This study uses a qualitative method, because problems related to humans are basically observational in nature. Bogdan and Taylor define qualitative methodology as a research process that produces descriptive data in the form of text or speech of people and observed behavior. This research method uses a descriptive method (Lexy Moleong, 2009). Descriptive method is a research method that seeks to describe and explain objects according to their nature. Descriptive research is usually done with the main objective. In this research, the writer wants to know what the concept of Halal is that is applied in food production in a business in Indonesia. The results of the discussion in this study are that Muslims must understand the idea of halal and haram in consumption to make ethical decisions about the food and drinks they choose to consume. consumed. Considering that the majority of Indonesia's population are Muslims who adhere to Islamic law, halal food is very important in the country. Overall, Halal cuisine is very important in Indonesia as it promotes cleanliness, health and complies with Islamic teachings, which are practiced by the majority of the country's citizens. Halal awareness is very important for everyday life, especially for Muslims. Halal is a term used to describe food, drink and other goods that comply with Islamic law.
Co-Authors Dharma, Budi Nasution, Muhammad Iqbal Rizqa Amelia, Rizqa