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Pengaruh Current Ratio, Debt To Asset Ratio, Net Profit Margin Dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Carys Tanova; Cindy Claudya; Devina Devina; Evelyn Calista; Mahmuddin Syah Lubis; Yusneni Afrita Nasution
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 1 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i1.7026

Abstract

Perusahaan barang konsumsi non-siklikal, atau consumer non-cyclicals, adalah entitas yang memproduksi atau mendistribusikan produk dan layanan yang selalu dibutuhkan oleh konsumen, tanpa terpengaruh oleh kondisi ekonomi. Produk-produk ini biasanya merupakan kebutuhan pokok, sehingga permintaannya cenderung stabil dan tidak terlalu dipengaruhi oleh fluktuasi dalam siklus ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt to Asset Ratio, Net Profit Margin, dan Ukuran Perusahaan terhadap Pertumbuhan Laba pada Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder dari laporan keuangan tahunan perusahaan. Populasi penelitian ini adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah total sebanyak 113 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 49 sampel yang memenuhi kriteria. Metode analisis yang diterapkan adalah regresi linear berganda, uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Current Ratio, Debt to Asset Ratio, dan Net Profit Margin secara parsial tidak berpengaruh terhadap pertumbuhan laba, sedangkan Ukuran Perusahaan berpengaruh signifikan terhadap pertumbuhan laba. Secara simultan, Current Ratio, Debt to Asset Ratio, dan Net Profit Margin berpengaruh positif dan signifikan terhadap pertumbuhan laba.
Studi Kualitatif Terhadap Makna Kehilangan dan Regulasi Emosi Pada Remaja Dengan Pengalaman Motherless Cindy Claudya; Diva Herla Aurellia; Felix Sebastian Hutagaol; Rina Mirza; Winida Marpaung
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 3 (2026): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i3.5390

Abstract

The loss of a mother figure (motherless) is an experience that can affect adolescents’ emotional development, as mothers play a crucial role as sources of affection, emotional support, and a sense of security. The absence of a mother, whether physical or emotional, may lead to various psychological responses among adolescents. This study aimed to explore the meaning of maternal loss and the process of emotion regulation among adolescents experiencing motherless. A qualitative approach with a phenomenological method was employed. The participants consisted of three adolescents aged 15–21 years who were selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings revealed that motherless was perceived as the loss of a figure who provides attention, affection, security, and emotional support. This experience evoked various emotional responses, including sadness, anger, disappointment, jealousy, loneliness, and feelings of neglect. Nevertheless, the participants demonstrated the ability to develop emotion regulation through various adaptive strategies, such as engaging in positive activities, seeking social support, developing acceptance of their circumstances, and strengthening their relationship with God through spiritual practices. The findings also indicated that social and spiritual support played a significant role in helping adolescents cope with loss and maintain emotional stability. It can be concluded that the experience of motherless not only generates complex emotional impacts but also encourages the development of emotion regulation skills and psychological resilience as part of the adaptation process to loss.