Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Economics, Management and Accounting (JEMA) EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Hadijah Sipahutar
STIE Al Washliyah Sibolga
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Rasio Kas dan Rasio Cepat terhadap Return on Assets pada CV. Graha Mineral Kota Sibolga Ferdina Zai; Hadijah Sipahutar; Yusi Tri Utari Panggabean
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cash Ratio and Quick Ratio are important indicators in assessing a company’s ability to meet short-term obligations and utilize its assets efficiently. This study aims to examine the effect of Cash Ratio and Quick Ratio on Return on Assets (ROA) at CV. Graha Mineral Sibolga City during the period 2020–2024. The data were obtained from the company’s financial statements and analyzed using a quantitative method with multiple linear regression approach. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, were conducted to ensure the validity of the model, while t-test and F-test were used to examine partial and simultaneous effects. The results showed that the average Cash Ratio was 154.36% with a range of 150.00%–160.00%, the Quick Ratio averaged 2.06 with a range of 1.88–2.30, and ROA averaged 14.58% with a variation of 14.49%–14.60%. The regression analysis indicated that partially, the Cash Ratio had a positive effect on ROA with a coefficient of 0.007, while the Quick Ratio had a negative effect with a coefficient of -0.171. However, the t-test results showed that both variables had no significant effect on ROA, with significance values of 0.498 and 0.458, respectively. Simultaneously, the F-test also indicated that Cash Ratio and Quick Ratio did not have a significant effect on ROA, with a significance value of 0.662. The coefficient of determination (R²) of 0.338 indicates that 33.8% of the variation in ROA is explained by these variables, while the remaining 66.2% is influenced by other factors outside the research model.
The Effect of Operational Costs on Sales at Mujur Jaya Photocopy Business in Pandan, Central Tapanuli Regency Berli Anni Br Siburian; Rifka Hadia Lubis; Hadijah Sipahutar
Journal of Economics, Management and Accounting (JEMA) Vol. 3 No. 01 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of operational costs on sales at the Mujur Jaya Photocopy Business in Pandan. This research employed a quantitative approach using simple linear regression analysis. The data used were secondary data obtained from the business financial reports during the 2020–2024 period, which included operational cost components such as paper costs, ink or toner expenses, electricity costs, machine maintenance, and employee salaries, as well as sales data. The results of the study indicate that operational costs have a positive and significant effect on sales. The coefficient of determination (R²) value of 0.845 indicates that 84.5% of the variation in sales can be explained by operational costs, while the remaining 15.5% is influenced by other factors outside the research model. The t-test results show a significance value of 0.000 (< 0.05), indicating that the hypothesis stating that operational costs significantly affect sales is accepted. In addition, the classical assumption tests confirm that the data are normally distributed and that the regression model is appropriate for analysis. The study concludes that effective and efficient management of operational costs plays an important role in increasing sales, maintaining business sustainability, and strengthening the competitiveness of the photocopy business.
Co-Authors Berli Anni Br Siburian Ferdina Zai Rifka Hadia Lubis Yusi Tri Utari Panggabean