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Siti Firdatun Najwa; Lu’lu’il Maknuun

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to understand how the KUR financing mechanism using murabahah contracts is implemented by Bank Syariah Indonesia and its role in the development of micro enterprises. The research approach used is qualitative with a descriptive method. Research data was collected through in-depth interviews, direct observation, and documentation. The results of the study show that the murabahah contract is effectively applied in KUR financing at Bank Syariah Indonesia KCP Mojokerto Mojosari. This agreement allows banks to buy goods needed by customers and then sell them to customers with an agreed profit margin. The implementation of this murabahah contract provides an alternative financing that is in accordance with sharia principles, thus attracting the interest of micro entrepreneurs who want to avoid usury. In addition, this financing mechanism has also been proven to help increase production capacity and the economic welfare of micro business owners. This study found that the implementation of KUR financing through murabahah contracts at Bank Syariah Indonesia KCP Mojokerto Mojosari contributed significantly to the development of micro businesses. Micro-entrepreneurs who obtain this financing can expand their business, improve product quality, and expand the market. Thus, this financing not only helps in the provision of working capital but also encourages local economic growth.    

Rosalia Indah Ariani; Mirza Anindya Pangestika

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study purpose to analyze the Effect of Company Size and Working Capital Turnover (WCT) on Profitability (ROA) at PT Unilever Indonesia Tbk in 2014-2023. This study uses a quantitative method. The population and sample in this study are the Quarterly Financial Reports of PT Unilever Indonesia Tbk in 2014-2023. The sample in the study was 40 financial reports taken using saturated sampling techniques. The data analysis used in this study is multiple linear regression analysis using the SPSS 22 application. The results of the study indicate that partially the Working Capital Turnover (WCT) variable has an effect on Profitability (ROA). While the company size variable partially has no effect on Profitability (ROA). Simultaneously, the company size and Working Capital Turnover (WCT) variables have an effect on Profitability (ROA) with a determination coefficient value of 16.1%.

Herdina Selviani Tamba; Ni Nyoman Reni Suasih

Jurnal Visi Manajemen 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The high number of visitors to GWK as one of the tourist attractions in Badung district is believed to have a multiplier effect on the surrounding community from increasing community income. One of the indicators of welfare is income. This means that the higher the income, the higher the opportunity to meet the living needs of the community. Income is the amount of money or economic value earned by individuals, households, or other entities from various sources in a given period of time. This study aims to 1) to analyze the influence of capital, business duration, working hours and location simultaneously on traders' income in the Garuda Wisnu Kencana tourist attraction area, South Kuta. 2) to analyze the influence of capital, business duration, working hours and location partially on the income of traders in the Garuda Wisnu Kencana tourist attraction area. This research was conducted in Revayah Plaza, Badung Regency. The respondents in this study were 82 traders with a sampling method using the Nonprobability Sampling technique. The data analysis technique used in this research is multiple linear regression. Top of FormThe results of this r state that 1) Business capital, business duration, working hours and trading locations simultaneously have a significant positive effect on the income of traders in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza. 2) Business capital partially has a positive and significant effect on traders' income; Partially, the income of traders with strategic trading locations tends to be higher than traders with non-strategic trading locations; The income of traders with working hours ≥ 40 hours per week tends to be higher than traders with working hours < 40 hours per week in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza. Meanwhile, the duration of partial business has a negative and insignificant effect on the income of traders in the Garuda Wisnu Kencana (GWK) tourist attraction area, especially in Revayah Plaza.Bottom of Form

Rani Hairunnisa Rahmawati; Retno Fuji Oktaviani

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

Share prices experience fluctuations that occur every year in banking companies listed on the Indonesia Stock Exchange in the 2019-2023 period. This research aims to determine the effect of Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Taxes to Total Assets, and Market Value Equity to Total Liabilities on Share Prices in Banking Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. . The population of the Indonesian Stock Exchange is 47 companies. The samples taken in this research were 9 banking companies using purposive sampling technique. The analytical tool used is multiple linear analysis which was tested using Statistical Product and Service Solution (SPSS) version 26. The results of this research show that Working Capital to Total Assets has a negative effect on Stock Prices, Retained Earning to Total Assets has a positive effect on Stock Prices , while Earnings Before Interest and Taxes to Total Assets and Market Value Equity to Total Liabilities have no effect on share prices.

Mohamad Farhan Pakaya; Rachmat Arif

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

Azizah Suci Pratiwi; Adler Haymans Manurung; Jhonni Sinaga; Djuni Thamrin; Adi Wibowo Noor Fikri

Jurnal Riset dan Inovasi Manajemen 2024 International Forum of Researchers and Lecturers

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.    

Muhammad Abyan Mudhofar

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2024 Asosiasi Riset Ilmu Teknik Indonesia

Madani Mekar Syariah National Capital (Persero) Jaten Unit Branch Office has 2,000 MSME customers divided into 110 MSME customer groups. This research aims to find out how the strategy for developing and implementing human resource development strategies is in an effort to increase the efficiency of PT employees' working hours. PNM Mekar Syariah. The type of research used is qualitative research which is descriptive analysis. The method used is the multiple linear regression analysis method. Data collection techniques use observation, interviews and questionnaires. Data analysis techniques use Descriptive Statistics, Validity Test, Reliability Test, Data Reduction, Data Presentation, Descriptive Analysis, and Drawing conclusions. Data validity techniques use Statistical Data Analysis and Hypothesis Testing. The results of this research are, holding training, holding formal education for employees, for example undergraduate level scholarships, providing regular coaching for employees, carrying out recruitment according to PT's needs. PNM Unit Jaten, gives awards to outstanding employees.  

Yuni Rohaliza; Fajar Gustiawaty Dewi

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, whether used for investment capital or working capital. A company that initially only cares about big profits will quickly do whatever it takes to achieve the desired target without thinking about the impact in the future. However, as time goes by, companies will also realize that every activity carried out must take into account future risks, which of course is the responsibility of the managerial side.    

Rahmawati, Sisca Dian; Lamidi; Zakiyah, Nadiya Fikriyatus; Murningsih, Setia; Putra, Febrianur Ibnu Fitroh Sukono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.

Rizki Amalia Putri; Roni Faslah; Muhammad Ikhwan

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work-life balance is a condition where an individual is able to maintain a balance between the world of work and personal life in a sustainable manner. This balance is something that is expected by every employee, including non-managerial employees of the HCGA division of PT XYZ. The main objective of this study is to determine the achievement of employee work-life balance as reviewed from three aspects, namely time balance, involvement balance, and satisfaction balance. In addition, this study also identifies factors that support and inhibit the achievement of work-life balance in employees. This study uses a qualitative descriptive approach, namely by describing and analyzing the problems that arise. Qualitative research is based on primary data and secondary data. Primary data in this study were obtained by conducting observations, interviews, and documentation, while secondary data were obtained through books, previous research, and articles related to the research. The results of the study indicate that not all employees are able to achieve optimal work-life balance. Some employees, especially those from the recruitment and general affairs departments, feel that they have a good work-life balance thanks to work flexibility and the ability to manage time. However, employees from the people development and administration departments of HCGA actually experience difficulties due to excessive workload, additional tasks outside of their job descriptions, and lack of team management from superiors. The support of coworkers who help each other and create a supportive work environment is one of the main supporting factors in achieving work-life balance. On the other hand, work pressure outside of working hours and ineffective communication are obstacles that are often faced. This study only uses one variable so that it cannot fully describe the relationship with other aspects such as work stress or job satisfaction. Therefore, further research is recommended to explore more variables in order to provide a more comprehensive understanding of work-life balance in the work environment.  

Anggita Larasati; Uus MD Fadli

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The welfare of a trader can be measured from his income, therefore the factors that influence traders' income must be taken into account so that traders' income is stable and their welfare increases so that buying and selling activities in the market continue to run smoothly, the number of existing traders will remain and increase. In starting a trading business, one of the most important things needed is capital. so it will increase income. The higher the capital used, the higher the income. Vice versa, the lower the capital used, the lower the income earned will be. This research aims to determine the effect of working capital on the income of traders in the Karawang Baru market. This research method used is a quantitative research method. In processing the data, we used the SPSS application to analyze the independent influence variables and dependent variables. The results of this research show that working capital influences the income of Pasar Baru Karang traders. This is shown from the analysis of simple linear regression results which obtained significant values. This means that working capital influences the income of traders at Pasar Baru Karawang. Because most traders obtain capital through loans. So traders are motivated to maximize profits so they can repay the loan.

Deka Putri Lestari; Uus MD Fadli

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The important role of MSMEs in the Indonesian economy, especially in providing employment and income for low-income people. This research aims to examine the influence of working capital and sales on net profit in MSMEs in Telukjambe Timur Karawang. The purpose of this research is to find out how much influence working capital and sales have on net profit. The method used is descriptive quantitative with a sample of 100 MSME entrepreneurs selected by purposive sampling. Primary data was obtained through questionnaires and analyzed using multiple regression. Research findings show that working capital and sales simultaneously do not have a significant effect on net profit. The implications of this research indicate the need for more efficient working capital management and more effective sales increase strategies to increase net profits in MSMEs.  

Ni Kadek Dwi Yuli Yastini Dewi; Made Henny Urmila Dewi

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Bona Village is one of the villages in Gianyar Regency where the majority of women work in the informal sector, namely as palm palm craftsmen. The aim of this research is to analyze the influence of working hours, recent education, and number of family dependents on the income of women palm palm craftsmen in Bona Gianyar Village. The number of samples used was 90 people using probability sampling techniques , namely simple random sampling. The research instrument uses a questionnaire in the form of several questions which will be distributed directly to the research location. The collected data was then tested and analyzed using multiple linear regression analysis with the SPSS 26 program. The research results showed that. 1) Working hours, education level, and number of family dependents have a simultaneous influence on the income of women palm leaf craftsmen in Bona Village, Gianyar. 2) Working hours, education level, and the number of family dependents has a partial positive effect on the income of women palm leaf craftsmen in Bona Village, Gianyar. The implications of this research consist of theoretical and practical implications. Theoretically, this research supports the concept of human capital theory in the form of investment in education, time allocation theory in working hours and income theory in the production results produced.

Agustina Agustina; Youdhi Prayogo; Faturahman Faturahman

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to examine working capital and sales both partially and simultaneously on net profit in Food and Beverages companies listed on the IDX in 2020-2022. Working capital and sales are used as independent variables, while net profit is used as the dependent variable. This research uses a quantitative type of research. The data used is secondary data. Statistical data analysis techniques using SPSS (Statistical Package For Social Sciences) 22 for Windows program tools, namely multiple linear regression analysis. The results of this research show that partially working capital has a significant effect and partially sales does not have a significant effect on net profit. And working capital and sales simultaneously influence net profit.

Aysah Putri Cahyani; Choirul Rizki; Denis Nabila Septi; M. Thoha Ainun Najib

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This research is aimed at studying and analyzing the financial report ratios of PT. Semen Indonesia (Persero) Tbk to assess the company's financial performance for the 2022-2023 period. Research on PT's financial reports. Semen Indonesia (Persero) Tbk. This is aimed at reviewing and assessing the company's financial performance in the 2022-2023 period. The data was researched and analyzed based on PT's financial reports. Semen Indonesia (Persero) Tbk. In collecting data, researchers used documentation techniques, in the form of secondary data obtained from financial reports. The technical analysis used is technical analysis in the form of a descriptive quantitative approach. The results of this research were obtained from calculations and analysis, starting from the Liquidity Ratio using four formulas, the results obtained were Current Ratio, Quick Ratio, Cash Ratio were not good in 2022 and 2023, while Cash Turn Over was not good in 2022 and was said to be good in 2023 . Solvency formulas using three formulas show that the Debt to Asset Ratio results are both less good in 2022 and 2023, while the Debt to Equity Ratio and Fixed Charge Coverage are said to be good in 2022 and 2023. The Activity Ratio results using five formulas for Total Assets. Turn Over, Fixed Asset Turn Over, Working Capital Turn Over, Inventory Turn Over and Receivable Turn Over are not good in 2022 and 2023. The Profitability Ratio uses three formulas to obtain the results of Return on Equity (ROE), Profit Margin on Sales and Return on Investment (ROI) is not good in 2022 and 2023. Working Capital Turn Over, Fixed Asset Turn Over and Total Asset Turn Over are not good in 2022 and 2023. Profitability Ratios use three formulas to obtain Profit Margin on Sales, Return on Investment (ROI) results ) and Return on Equity (ROE) will not be good in 2022 and 2023.

Mattarima Mattarima; Mardiana Ibrahim; Sry Surya Rucmana

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

Ridho Christiadi Simbolo; Amanda Putri; Elfira Erlikasna Br Tarigan; Safira Kencana Putri; Aldivo Anugraha +2 more

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Banking plays a crucial role in society. Banks, as direct partners of the community, serve as the main drivers of the economy. The significance of the banking sector in shaping development directions, fostering economic growth, and enhancing societal welfare has been acknowledged by various societal elements. This study aims to examine the regression outcomes of variables such as working capital loans, investment loans, and consumer loans on economic upliftment in the region of East Nusa Tenggara Province. Multiple linear regression analysis, t-tests, and F-tests are employed as statistical methods to discern the relationships between several independent variables and the dependent variable in this research. Secondary data spanning a decade are collected from the Central Bureau of Statistics of East Nusa Tenggara Province. The findings reveal that economic growth in East Nusa Tenggara Province is positively and significantly influenced by investment loans and consumer loans, while working capital loans exhibit a negative and insignificant impact.

Stephanie Anni Melissa

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

Elvina Musyarof; Sodik Dwi Purnomo; Damar Jati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine and analyze the significance of the influence of capital, length of business, type of outlet, working hours, rental costs  and labor on the income and welfare of market traders. Pratistha Harsa Culinary, East Purwokerto, Banyumas Regency. The method used in this research is descriptive with a quantitative approach. The sample in this research is the Pratistha Harsa Culinary Market traders in East Purwokerto, Banyumas Regency as the population, with a sampling technique, namely a saturated sample, the sampling technique is by determining the entire population as a sample, namely 86 traders. The results of this research show that capital, length of business, working hours, and labor have a significant positive effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency, while the type of outlet and rental costs have no effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency. The implication of this research is that with the increasing length of business, traders need to increase innovation and promotion so that they can attract consumers. With the increasing number of consumers, the capital will be higher and the income earned will increase. By utilizing affordable rental costs and various types of outlets, traders are expected to be able to take advantage of Facilities as promotional materials and innovation can increase consumer demand and good use of working hours such as opening earlier at lunch time can also increase consumer demand. The more consumer demand, the greater the absorption of labor.

Delvi Aprillia; Supentri Supentri

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

President Jokowi has announced plans to transfer the nation's capital to the Timur Province. This needs to be carefully considered since it has the potential to be risky but can also provide positive effects. The goal of this endeavor is to stabilize Jakarta's position as a hub for business and government that has long been in decline, as well as to lessen economic tensions between the main island of Java and its neighboring islands. This article will analyze the economic climate as well as the risks that the government must address in this particular endeavor. Qualitative research method is a research method that is carried out with a type of descriptive approach The results of the research obtained are the positive impact as well as the risk of the transfer of IKN to Central Kalimantan on the economy in Indonesia. Even if there are potential for PDB growth and inflation that is moderate, there are risks associated with renovation that should be considered, such as working together with the government to mitigate the risk of exceeding budget while building new infrastructure and cities. In addition, there is a potential inflation rate that is higher than expected due to the change in exchange rates, which is attributed to the DPR RI.