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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Mutiara Ilmu Akuntansi
Siti Meisaroh
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Economics, Econometrics & Finance Education

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Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
PERAN GURU PROFESIONAL DALAM PENCAPAIAN HASIL BELAJAR PESERTA DIDIK DI SDN BATOK BALI Reksa Adya Pribadi; Salsa Umi Nasuha; Siti Meisaroh; Risma Rosa Kurnia
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 10 No. 1 (2024): Volume 10 No. 01 Maret 2024
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v10i1.2200

Abstract

ABSTRAK Setiap kegiatan dan proses pembelajaran tidak lepas dengan keterkaitan guru yang mempunyai peran besar terhadap serangkaian proses pembelajaran yang dilakukan. Pada proses pembelajaran bukan hanya sekadar rangkaian transfer ilmu pengetahuan dari guru kepada peserta didik saja, melainkan terdapat juga peran guru professional dalam proses penanaman sikap dan karakter peserta didik sehingga pencapaian hasil belajar menjadi lebih optimal. Peran guru professional dalam proses pembelajaran ini sangat penting dan tidak bisa digantikan meskipun perkembangan zaman yang semakin maju seperti teknologi, tetapi secanggih apapun teknologi tidak bisa menggantikan peran guru professional. Penelitian ini bertujuan untuk menganalisis pentingnya peran guru professional dalam pencapaian hasil belajar peserta didik di kelas IV Sekolah Dasar. Metode penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan pendekatan studi kasus untuk menjelaskan permasalahan dan fokus penelitian. Pendekatan studi kasus dilakukan untuk memperoleh pemahaman yang mendalam mengenai situasi atau permasalahan yang diteliti. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa peran guru professional dapat menjadi penentu keberhasilan dalam pendidikan. Oleh sebab itu, tentunya menjadi seorang guru professional harus memiliki standar serta kualitas tertentu yang harus dipenuhi agar hasil belajar peserta didik dapat tercapai dengan baik.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
Co-Authors Imam Baidlowi Nurdiana Fitri Isnaini Reksa Adya Pribadi Risma Rosa Kurnia Salsa Umi Nasuha Tatas Ridho Nugroho