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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Riset Akuntansi dan Keuangan
Amalia, Ina
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Economics, Econometrics & Finance Other

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PENGARUH CURRENT RATIO, CASH RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KESEHATAN DI BEI Amalia, Ina; Astuti, Puji; Faisol, Faisol
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that the level of net profit of health sector manufacturing companies fluctuates from year to year. This situation indicates that the company's financial performance is inconsistent. Therefore, the aim of the research is to determine the influence of the Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin on Performance. Finance. This research uses a causal quantitative approach. The data used is secondary data in the form of financial reports of health sector manufacturing companies listed on the IDX. The sample used was 13 health companies using purposive sampling technique, there were 52 observation units. The data analysis technique uses panel data regression analysis with STATA 17 software, classic assumption tests with multicollinearity tests, heteroscedasticity tests and normality tests. Hypothesis testing was carried out using the t test (Partial) and F test (Simultaneous) with results showing that the Current Ratio, Debt to Equity Ratio and Net Profit Margin partially influenced Financial Performance (ROA), while the Cash Ratio partially had no influence on Performance. Finance (ROA). Simultaneously Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin influences Financial Performance (ROA). Companies are expected to be able to optimize the turnover of cash and cash equivalents so that they can produce and increase optimal net profit.
EFEKTIVITAS MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) DALAM MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS SISWA SEKOLAH DASAR Setiani, Henny; Larasati, Anisa; Amalia, Ina; Noviar, Lisda; Romdonah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46780

Abstract

The aim of this study is to analyse the extent to which problem-based learning (PBL) contributes to improving critical thinking skills among primary school pupils. The background to this study is the fact that pupils’ critical thinking skills remain at a low level, as teacher-centred teaching still predominates. As part of this study, a literature review was conducted by evaluating academic journals and relevant books from the past ten years. The results of the study indicate that the implementation of the PBL model can enhance pupils’ critical thinking skills in the form of improved problem-analysis skills, the ability to express opinions, and the ability to make logical decisions. Furthermore, PBL encourages pupils to take the initiative in the learning process. Therefore, it can be concluded that the problem-based learning (PBL) model is effective in enhancing the critical thinking skills of primary school pupils.
Co-Authors Faisol Faisol Henny Setiani Larasati, Anisa Noviar, Lisda Puji Astuti Romdonah