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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal Emerging Technologies in Education
Gumelar, Gugun
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Computer Science & IT Economics, Econometrics & Finance Education Other

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Analisis Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan: Studi Empiris Perusahaan Industri Barang Konsumsi Sub Sektor Farmasi yang terdaftar di BEI Tahun 2015-2020 Gumelar, Gugun; Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1489

Abstract

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.
The Rise and Progress of Western Civilization: What about Islamic Civilization Gumelar, Gugun; Aripin, Hilmi; Tabroni, Imam; Intes , Amina; Barra, Ling
Journal Emerging Technologies in Education Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jete.v1i3.362

Abstract

Background. Since the 15th century AD, the course of human civilization has been clear, with Western civilization surpassing its Islamic counterpart.  Even today, the strides made by Western civilization continue to be icons of global progress. Purpose. The roots of this civilization can be traced back to Europe, where over the course of six centuries, a series of transformative events took place, including the Renaissance, Industrial Revolution, Aufklarung, and French Revolution. Method. Muslims achieved significant progress during their classical period after a centuries-long process.  Therefore, it is not surprising that Europe has achieved great progress in politics, culture and technological advancement, as it has had access to this knowledge for a long period of time. Results. When comparing Western and Islamic civilizations, it is important to note that Islamic civilization reached great heights during its classical period. Conclusion. In the classical era, Western civilization teetered on the brink of darkness, plunging many Europeans into an identity crisis.  Meanwhile, Islamic civilization flourished, and Europeans eagerly drew knowledge from its teachings. The 14th to 15th centuries ushered in a period of progress and growth for Western civilization, which influenced other cultures as well.  Today, after more than five centuries, Western civilization maintains its dominant position not only over Islamic and Eastern civilizations, but also other civilizations. The 14th to 15th century Renaissance.
Co-Authors Aripin, Hilmi Barra, Ling Evianti, Dessy Intes , Amina