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Pengaruh Current Ratio, Ukuran Perusahaan, dan Total Aset Turnover Terhadap Return on Asset Dengan Debt to Equity Ratio Sebagai Variabel Intervening Fitriyani, Rika; Merliana, Vina
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2207

Abstract

Penelitian ini merupakan studi deskriptif dan verifikatif dengan pendekatan kuantitatif untuk menganalisis hubungan antara Current Ratio (CR), Ukuran Perusahaan (UP), dan Total Asset Turnover (TAT) terhadap Debt to Equity Ratio (DER) serta Return on Asset (ROA), baik secara langsung maupun melalui DER sebagai variabel intervening. Data dikumpulkan melalui studi pustaka dan dokumentasi, dengan metode purposive sampling dalam pemilihan sampel. Analisis dilakukan menggunakan regresi linear dan path analysis dengan bantuan IBM SPSS 26.0. Hasil uji t memperlihatkan bahwa CR (X1) memiliki hubungan negatif dan signifikan terhadap DER (Z) (thitung = -3.333), sedangkan UP (X2) (thitung = 1.813) dan TAT (X3) (thitung = 1.390) tidak berkontribusi terhadap DER (Z). Selain itu, CR (X1) (thitung = -1.873) serta UP (X2) (thitung = 0.005) tidak berkontribusi pada ROA (Y), sementara TAT (X3) berdampak negatif dan signifikan terhadap ROA (Y) (thitung = -4.063). DER (Z) memberikan efek positif dan signifikan pada ROA (Y) (thitung = 2.483). Hasil uji F menunjukkan bahwa CR (X1), UP (X2), dan TAT (X3) secara simultan berkontribusi signifikan pada DER (Z) (Fhitung = 5.449 > Ftabel = 2.73) serta ROA (Y) (Fhitung = 6.240 > Ftabel = 2.73). Lebih lanjut, ketiga variabel tersebut juga memiliki kontribusi signifikan pada ROA (Y) melalui DER (Z) sebagai variabel intervening (Fhitung = 6.558 > Ftabel = 2.50).
Mentoring the Development of PAI Quality Assurance Modules Based on Local Wisdom at STAI Ibnurusyd Kotabumi Safroni, Azmi; Suraji, Suraji; Rupiah, Rupiah; Fitriyani, Rika; Supriyanti, Supriyanti
Amalee: Indonesian Journal of Community Research and Engagement Vol. 6 No. 2 (2025): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v6i2.8618

Abstract

This community service program aimed to improve lecturers’ competence in developing a local wisdom-based Islamic Religious Education (PAI) quality assurance module at STAI Ibnurusyd Kotabumi. The program employed a participatory mentoring approach involving 10 participants, consisting of PAI lecturers, the Quality Assurance Institute (LPM), study program leaders, and a local community representative. Activities were conducted through socialization, training, workshops, intensive mentoring, and evaluation, with data collected using participant observation, interviews, and document analysis, and analyzed qualitatively. The main problem addressed was the existing quality assurance module, which was normative, culturally non-contextual, and lacked operational quality indicators. The results showed an increase in lecturers’ conceptual understanding of local wisdom-based quality assurance, reflected in the successful formulation of contextual quality indicators integrating values of cooperation, deliberation, politeness, and religiosity. The main output of the program was a locally developed, wisdom-based PAI quality assurance module, validated by LPM. Practically, the module serves as an institutional reference for planning, implementing, and evaluating PAI learning, strengthens lecturers’ professionalism, and supports the development of a culturally responsive quality culture in Islamic higher education, particularly in the socio-cultural context of North Lampung.