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PENGARUH DEBT TO ASSETS RATIO (DAR) TERHADAP RETURN ON ASSETS (ROA)

nita eldiani — 2026-02-27

Penelitian ini bertujuan untuk mengetahui perkembangan Debt to Assets Ratio (DAR), perkembangan Return On Assets (ROA), serta pengaruh Debt to Assets Ratio (DAR) terhadap Return On Assets (ROA) pada Koperasi Samitra Garut. Dalam penelitian ini metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan koperasi periode 2019 hingga 2024. Teknik analisis data menggunakan uji regresi sederhana dengan bantuan aplikasi SPSS versi 27, meliputi uji regresi sederhana, uji korelasi sederhana, uji koefisien determinasi, dan uji t.

Hasil penelitian menunjukkan bahwa Debt to Assets Ratio (DAR) tidak mempengaruhi Return On Assets (ROA) secara signifikan. Hal ini dibuktikan dengan persamaan regresi sederhana Y = -23,544 + 0,656X, nilai korelasi sederhana sebesar 0,570 yang menunjukkan hubungan positif dengan tingkat hubungan sedang, serta nilai signifikansi sebesar 0,237 (> 0,05) dan nilai t hitung sebesar 1,389 lebih kecil dari t tabel 2,132. Nilai koefisien determinasi (R²) sebesar 0,325 menunjukkan bahwa hanya 32,5% perubahan Return On Assets dipengaruhi oleh Debt to Assets Ratio, sedangkan sisanya 67,5% dipengaruhi oleh faktor lain di luar penelitian ini. Adapun saran yang dapat diberikan adalah koperasi diharapkan memperhatikan efisiensi pengelolaan aset serta faktor-faktor lain yang lebih dominan dalam meningkatkan Return On Assets guna menunjang pertumbuhan dan kesejahteraan anggota secara berkelanjutan.

Bahasa indonesia

Ana Yuliana — 2026-02-27

Operational strategy is a key element in ensuring that organizations achieve efficiency, effectiveness, and sustainable process quality. In an increasingly competitive business environment, companies are required not only to produce valuable products or services but also to manage internal processes systematically and adaptively. This article aims to analyze the relationship between operational strategy and operational performance measurement by referring to the concepts presented in the book Operational Management of Manufacturing and Service Industries by Mia Aksara, as well as recent empirical studiesThis study employs a literature review approach that integrates fundamental theories, empirical findings, and analyses of modern operational management trends. The results indicate that effective operational strategies involve decision-making related to capacity, quality, process design, technology, and supply chain management that supports business sustainability. Meanwhile, operational performance measurement does not focus solely on financial indicators but also incorporates non-financial indicators such as service quality, response time, process reliability, flexibility, and productivity.The integration of operational strategy and performance measurement systems enables companies to identify process misalignments, evaluate the effectiveness of implemented strategies, and formulate continuous improvement initiatives. Therefore, this article emphasizes that organizational success in maintaining competitive advantage is strongly influenced by the ability to align operational strategic direction with measurable and sustainable performance evaluation mechanisms.

PENGARUH DEBT RATIO TERHADAP RETURN ON EQUITY STUDI PADA PT. KARYA LESTARI MANDIRI GARUT

wulandari sungkowo — 2026-02-27

This study aims to determine how the Debt Ratio (DR) is related to or affects Return on Equity (ROE). The data used is secondary data obtained from financial reports for the period 2014-2019. The analysis method used was ratio measurement, consisting of the Debt Ratio using the Debt Ratio formula, Return on Equity using the Return on Equity formula, simple correlation analysis, and simple regression analysis of the coefficient of determination using the SPSS program. The results showed that during the 2014-2018 period, the Debt Ratio and Return on Equity fluctuated. The test conducted using simple linear regression analysis produced the regression equation Y=-2.496+0.432X, which means that every 1 increase in Debt Ratio will affect an increase in Return On Equity of 0.432, and if Debt Ratio = 0, the value of Return On Equity is -2.429. And from the results of the coefficient of determination analysis, an R-Square value of 0.233 was obtained, which means that the effect of the Debt Ratio on Return on Equity is 23.33%, while the remaining 76.67% is influenced by other factors that were not examined.

the THE EFFECT OF CURRENT RATIO ON RETURN ON ASSET AT PT AIR ASIA INDONESIA TBK 2022-2024 PERIOD

puja _ Laura — 2026-02-27

This study aims to analyze the effect of current ratio on return on assets (ROA) at PT AirAsia Indonesia Tbk for the period 2022-2024. The capital-intensive aviation industry with thin profit margins faces significant challenges in balancing liquidity and profitability, especially during the post-COVID-19 pandemic recovery phase. This research employs quantitative methods with descriptive and associative approaches, analyzing secondary data from quarterly financial reports for the period 2022-2024, consisting of 12 observation periods. The analytical techniques used include descriptive statistical analysis, classical assumption tests, simple linear regression analysis, and hypothesis testing. The results show that the current ratio increased consistently from 0.22 in Q1 2022 to 0.45 in Q4 2024 (104% increase), while ROA transformed from -15.20% to 4.50%. Hypothesis testing proves that current ratio has a positive and significant effect on ROA with a t-value of 10.601 > t-table 2.228 and a significance value of 0.000 < 0.05. The regression equation Y = -33.682 + 95.135X indicates that every 0.01 increase in current ratio will increase ROA by 0.95135%. The coefficient of determination (R²) value of 0.918 or 91.8% indicates that current ratio can explain ROA variation very strongly. This research confirms the importance of effective liquidity management as the foundation for airline profitability, particularly during operational recovery phases. The managerial implications of this research include the need for working capital management optimization, operational cash flow strengthening, and balance between maintaining adequate liquidity and asset utilization efficiency.

PENGARUH DISTRIBUSI PENGIRIMAN PAKET DENGAN MENGGUNAKAN METODE TRANSPORTASI TERHADAP EFISIENSI BIAYA (STUDI PADA PT. J&T Express DP GRT 01)

nur_ hasanah — 2026-02-27

This research is based on the use of distribution (transportation) costs at PT. J&T Express DP (Drop Point) GRT 01 which distributes packages to a number of different destination points so that often the use of transportation costs can swell. This phenomenon is caused by various factors, one of which is the distribution route. Based on this, the author conducted a study entitled "The Effects of Package Delivery Distribution Using Transportation Methods on Cost Efficiency". The purpose of this study is to find out how efficient the use of distribution costs in PT. J&T Express DP GRT 01. Therefore, the research data used is primary data in the Time Series obtained from J&T companies, namely the Garut 01 Daily Report Payment data in April 2024.

The methods used in this study are descriptive and causal associative with a quantitative approach. The data analysis technique used is a distribution theory from Frank L. Hitchcock, namely by using the analysis of transportation methods which are then processed using the POM-QM (Production and Operation Management-Quantitative Methods) software application for Windows. In addition, to prove that the research data is feasible and free of trials, the author uses classical assumption testing and statistical analysis using the SPSS statistical data processing application version 29 for Windows.

Based on the results of the classical assumption test, it was obtained that the research variables used were declared to be normally distributed because the data passed the normality test, there was no multicoloniality and was not affected by autocorrelation. The influence between variable X (distribution) on variable Y (cost efficiency) has a very strong effect in a positive direction because it has a correlation coefficient value of 0.948 which is in the interval of 0.800 – 1.000. Thus, the theory of distribution, namely the transportation method, can prove that the determination of distribution routes is able to be cost-efficient. The distribution cost incurred before using the transportation method is Rp. 60. 668,116,- Based on the results of the transportation method, the company can choose the initial solution using the VAM (Vogel's Approximation Methode) method and the optimal solution, namely the SS (Stepping Stone) method, so that the total distribution cost after using the transportation method is Rp. 60,269,000,- then the company can save distribution costs of Rp. 399,116,- this value can be said to be efficient because the distribution cost after using the transportation method is smaller than before using the transportation method.

Pengaruh Current Rasio Terhadap Laba Perusahaan Pada PT Unilever Indonesia Tbk

Irma Rahmayanti — 2026-02-27

The purpose of this study is to analyze the effect of the Current Ratio on the profit growth of PT Unilever Indonesia Tbk. The study used the company's annual financial report data for the period 2022–2024. The data collection method was carried out through financial report documentation accessed from the official website of the Indonesia Stock Exchange (www.idx.co.id). Descriptive analysis was used to assess the trend of the Current Ratio calculated by comparing current assets to 7 liabilities. The results show that the Current Ratio of PT Unilever Indonesia Tbk has a downward trend, which affects the company's ability to meet obligations and impacts the company's annual profit growth.

Pengaruh Return on Equity Terhadap Struktur Modal

Sekar Ayu Margita — 2026-02-27

The purpose of this study is to determine the development of Return on Equity (ROE), Development of Capital Structure (DER), and the effect of Return on Equity (ROE) on Capital Structure at PT. BPR Sinar Mas Pelita for the period 2019-2024.The method used in this research is quantitative with a descriptive and associative approach. The data used is secondary data. Data collection techniques used in this study include documentation, observation, and literature review, with descriptive and statistical analysis.Based on the research results, it shows that Return on Equity (ROE) has a significant positive effect on Capital Structure. Testing conducted using simple linear regression analysis obtained a regression equation of Y = 233.828 + 2.531x. The correlation value of 0,825 is interpreted to have a very strong relationship. With a determination coefficient value of R square of 0.680 or 6.80% while the remaining 93.20% is influenced by other factors not examined. While the t test with the results of Thitung > Ttabel = (2.915 > 2.776) with a significant value of t of 0,043 <0,05. So it is expected that the company can be able to maximize the use of its own capital and borrowed capital so that the composition of the capital structure remains balanced and supports optimal financial performance.

The Impact of Accounts Receivable Turnover on the Level of Profitability (ROA) at PT Enigma Cipta Humanika

Alinka Zeinayla K — 2026-02-27

This study aims to determine the effect of accounts receivable turnover on the level of profitability as measured by Return on Assets (ROA) at PT Enigma Cipta Humanika. This research uses a quantitative research method. The data sources were obtained from the Balance Sheet and Income Statement of PT Enigma Cipta Humanika for the period 2020 to 2022. The secondary data were analyzed using Simple Linear Regression Analysis, Correlation Coefficient Test, and Coefficient of Determination Test. This study employed SPSS version 22.0 as the analytical tool. The result of the simple linear regression equation is Y = 0.021 − 0.002X. The result of the correlation coefficient (R) test is −0.025. The coefficient of determination is 0.1%, while the remaining 99.9% is influenced by other factors not examined in this study. These results indicate that accounts receivable turnover has no significant effect on the level of profitability (ROA).