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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jubiko : Jurnal Perilaku Bisnis Kontemporer Jurnal Cakrawala Akuntansi
Riri
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Economics, Econometrics & Finance Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN LIKUIDITAS MELALUI PERTUMBUHAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DIPERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2023 Riri; Riri Rahma Yani
Jurnal Perilaku Bisnis Kontemporer Vol. 2 No. 2 (2025): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/tzkwvd54

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan melalui pertumbuhan perusahaan sebagai variable intervening: Struktur modal dan Likuiditas. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2023. Cara penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga dari 95 populasi diperoleh sampel sebanyak 26 perusahaan. Penelitian ini merupakan jenis penelitian kuantitatif. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Struktur modal secara persial tidak berpengaruh signifikan terhadap pertumbuhan perusahaan, Likuiditas secara persial tidak berpengaruh signifikan terhadap pertumbuhan perusahaan, Struktur modal secara persial berpengaruh signifikan terhadap kinerja keuangan, Likuiditas secara persial berpengaruh signifikan terhadap kinerja keuangan, Pertumbuhan perusahaan secara persial berpengaruh signifikan terhadap kinerja keuangan, Struktur modal melalui Pertumbuhan perusahaan berpengaruh secara signifikan terhadap Kinerja Keuangan, dan Likuiditas melalui Pertumbuhan perusahaan tidak berpengaruh secara signifikan terhadap Kinerja Keuangan pada perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Dengan demikian, penelitian ini penting untuk memahami implikasi dari interaksi antara Struktur Modal, Likuiditas, Pertumbuhan perusahaan dan Kinerja Keuangan. Selain itu, analisis ini memberikan wawasan bagi investor dalam mengevaluasi potensi pertumbuhan dan stabilitas perusahaan, yang merupakan faktor kunci dalam pengambilan keputusan investasi.
ANALISIS PERSEPSI GURU SEKOLAH DASAR TERHADAP IMPLEMENTASI KURIKULUM MERDEKA Zahara, Leni; Mawaddah Insani, Viola; Riri; Maisarahtul Ispar; Winda Rabiyatul Adawiyah; Adawiyah; Reni Retista; Roni Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31847

Abstract

This study aims to analyze the perceptions of elementary school teachers towards the implementation of Merdeka Curriculum as an educational policy innovation in Indonesia. This curriculum is expected to be able to answer the challenges of post-pandemic education by offering flexibility, project-based learning, and an emphasis on the character of the Pancasila Student Profile. The research used a descriptive qualitative method with a literature study approach, plus field data from observations and interviews during the Real Work Lecture (KKN) at SD Negeri 04 Talang Tangah, West Sumatra. The results showed that teachers generally responded positively to the freedom in designing learning. However, implementation in the field still faces obstacles such as limited facilities, low training participation, and difficulties in integrating character values into teaching materials. In addition, there is still a gap between teachers' understanding and the delivery of materials in the training. Therefore, support is needed in the form of continuous training, equitable access to resources, and comprehensive evaluation to optimize the implementation of Merdeka Curriculum.
Performance Analysis At The Manpower, Cooperatives And SMEs Department Of Jambi City In 2017-2018 Riri; Sam, Iskandar; Rahayu, Rahayu
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46746

Abstract

This study aims to analyze the economy of the Department of Manpower, Cooperatives, and SMEs of Jambi City by examining the percentage comparison of actual spending versus budgeted expenditure. The analysis method used is descriptive, to explain the variables under study. The subjects of this research are respondents from the Department of Manpower, Cooperatives, and SMEs, while the object of the research focuses on the economic analysis for the years 2016-2017. The data used in this study is quantitative, which can be measured or directly counted as numerical variables. Data was collected through an official data collection request sent to the Department of Manpower, Cooperatives, and SMEs of Jambi City. The results show that the performance of the Department in 2017 was 94.7%, and in 2018 it was 93.4%, with an average performance of 94.12% over the 2017-2018 period. Although there was a fluctuation in economic performance, the Department remained highly efficient. The Department was able to reduce its actual spending from 2017 to 2018, ensuring it did not exceed the budget. Despite this reduction, the Department successfully improved skilled labor absorption and the number of quality cooperatives and SMEs in Jambi City.
Co-Authors adawiyah Leni Zahara Maisarahtul Ispar Mawaddah Insani, Viola Rahayu Rahayu Reni Retista Riri Rahma Yani Roni Pratama Sam, Iskandar Winda Rabiyatul Adawiyah