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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET (Studi Empiris pada Perusahaan Properti dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Setiawan, Djodi; Lusmiati
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 16 No. 03 (2025): AKURAT Edisi September - Desember 2025 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

Salah satu tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover Terhadap Return on Asset Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023.Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Pemilihan sampel menggunakan metode Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi data panel, koefisien determinasi, dan pengujian hipotesis dengan menggunakan uji-t dan uji-F dengan menggunakan program Eviews versi 12. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio berpengaruh positif dan signifikan terhadap Return on Asset, Debt to Equity Ratio tidak berpengaruh terhadap Return on Asset, dan Total Asset Turnover berpengaruh positif dan signifikan terhadap Return on Asset. Sedangkan secara simultan Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover berpengaruh signifikan terhadap Return on Asset. Adapun hasil koefisien determinasi sebesar 83,8% sedangkan sisanya sebesar 16,2% merupakan variabel lain yang mempengaruhi Return on Asset tetapi tidak diteliti.   
Optimalisasi Pendidikan Kesehatan Remaja: Pencegahan Penyakit Menular Seksual dan Pembentukan Gaya Hidup Sehat Fitri; Aminah; Eka Yulia Dithah; Fathul Maysarah Syahab; Haekal Tradana Saputra; Ida Diah Pahdila Wahyu Pebiana; Lusmiati; Regita Zsalsabila Rahma; Reza Wira Sanjaya; Selma Aqila Malwani; Siti Nur Rahmadani; Sri Wahyuni; M Bachtiar Safrudin
Jurnal Pengabdian Masyarakat Cendikia Jenius Vol. 3 No. 2 (2026): Juni 2026
Publisher : CV. CENDIKIA JENIUS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70920/pengabmaskes.v3i2.348

Abstract

This community service activity aimed to increase adolescents’ knowledge and awareness regarding the prevention of sexually transmitted diseases (STDs) and the formation of a healthy lifestyle among students of SMK 12 Loa Buah, Samarinda City. The implementation method used a participatory health education approach consisting of preparation, implementation, and evaluation stages. The activity began with a pre-test to assess students’ baseline knowledge, followed by health education delivered through interactive lectures, discussions, and question-and-answer sessions, and concluded with a post-test for evaluation. The participants were 60 students from grades X and XI. The results showed a significant improvement in knowledge, with the “good” knowledge category increasing from 80% in the pre-test to 100% in the post-test. In addition to improved knowledge, participants also demonstrated positive attitudes toward the adoption of clean and healthy living behaviors in daily life. In conclusion, school-based health education using a participatory approach is effective in improving adolescent health literacy and encouraging the formation of a healthy lifestyle. This program is recommended to be implemented continuously through School Health Unit (UKS) activities.
Optimization of Hypertension and Diabetes Management Through Complementary Therapy Fitri; Aminah; Eka Yulia Dithah; Fathul Maysarah Syahab; Haekal Tranada Saputra; Ida Diah Pahdila Wahyu Pebiana; Lusmiati; Regita Zsalsabila Rahma; Reza Wira Sanjaya; Selma Aqila Malwani; Siti Nur Rahmadani; Sri Wahyuni; M Bachtiar Safrudin
Journal of Applied Holistic Nursing Science Vol. 2 No. 2 (2026): February 2026
Publisher : CV. CENDIKIA JENIUS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70920/jahns.v2i2.347

Abstract

Background: This literature review examines the role of complementary therapy in the management of hypertension and type 2 diabetes mellitus. These two chronic diseases remain major health problems that often require long-term pharmacological therapy with potential side effects. The aim of this study is to identify and analyze various non-pharmacological interventions that can support safe and affordable disease management. Methods: The method used was a systematic review of nine scientific articles published between 2021 and 2025, covering herbal therapy, relaxation, hydrotherapy, and physical exercise on the control of blood glucose levels and blood pressure. Results: The review results indicate that therapies such as warm foot baths, hypertension exercises, butterfly pea tea, garlic infusions, boiled bay leaves (Syzygium polyanthum), moringa leaves (Moringa oleifera), celery leaves (Apium graveolens), diabetes foot exercises, progressive muscle relaxation, and reduced sitting time have been shown to be effective in improving metabolic parameters and patients' quality of life. Conclusion: It can be concluded that complementary therapy is an effective and holistic supportive approach in the care of chronic diseases, but further research with randomized controlled trials (RCTs) is still needed to ensure long-term effectiveness and clinical safety under the supervision of healthcare professionals.