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Viki Raodhatul Jannah; Sugeng Priyanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of Growth Opportunity, Leverage, Firm Size  and Net Working Capital  variables on Cash Holding  in Property and Real Estate Sector Companies. The population used in this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange with a research observation period of 2018 – 2022. Sample selection criteria using  the purposive sampling  method based on predetermined criteria and have been adjusted to the purpose of the research problem, obtained a total of 43 samples from 87 companies. The data analysis technique used in this study Multiple Linear Regression Analysis with SPSS program tool version 21. The results of this study show that Growth Opportunity, Leverage, Firm Size and Net Working Capital have a significant effect on Cash Holding.

Chindi Lainora; Sabirin Iskandar; Abdullah Abdullah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine whether the company's working capital has shown efficiency in increasing better profit growth. The author's research object is PT. Makassar Industrial Zone (Persero). This research method is descriptive research using quantitative methods. Quantitative data is numerical data, data obtained from financial reports. Researchers use data collection techniques accompanied by documentation. The results of the research show that the efficiency ratio shows the turnover of fixed assets that are sold a lot so that the turnover of receivables increases so that profitability can increase profit growth. So it is concluded that profit growth at PT. Makassar Industrial Zone (Persero) working capital management has not been shown to be efficient.

Hilda Melia Faradila; Andrik Gastri Widjatmiko

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.

Eri Setiawan; D. Yadi Heryadi; Dona Setia Umbara

Jurnal Teknologi Pangan dan Ilmu Pertanian 2023 International Forum of Researchers and Lecturers

Furniture business units in the city of Tasikmalaya altogether had 217 business units in 2018 with an investment value of IDR 28,677,699,000, a production value of IDR 82,656,245,000 and absorbing a workforce of 1,538 people. The aim of this research is to gain a better understanding of the use of raw materials, capital and labor by furniture craftsmen in Tamansari District, Tasikmalaya City. The analytical tools used in this research are multiple regression, coefficient of determination, and hypothesis testing. Multiple regression is used to identify the relationship between independent variables (raw materials, capital, labor) and dependent variables (income of furniture craftsmen). The research results show that raw materials, working capital and labor have a significant influence on the income of furniture craftsmen in Tamansari District, Tasikmalaya City. This means that efficient use of raw materials, capital and labor can increase the income of furniture craftsmen in the region. These results can be used as a basis for developing and improving the business of furniture craftsmen in Tasikmalaya City

Yuni Yuni; Mukhlis Mukhlis

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out whether the Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have an influence on the Capital Structure of PT. Aneka Gas Industry Tbk. This type of research is associative research with a quantitative approach. The population and sample used in this research are the financial reports of PT Aneka Gas Industry Tbk for the period 2014 - 2022 or for 9 years which were obtained using a saturated sampling technique. The data collection technique used in this research uses documentation techniques and literature study. The data source used in this research is a secondary data source obtained from the official website of the Indonesian Stock Exchange www.idx.co.id. The data analysis techniques used in this research are the classical assumption test, multiple linear analysis, coefficient of determination test, t test, and f test. The results of this research show that partially the Fixed Asset Ratio (X1) does not have a significant influence on Capital Structure (Y), partially Return On Assets (X2) does not have a significant influence on Capital Structure (Y), partially Firm size (X3) does not has a significant influence on Capital Structure (Y), and Working Capital Turnover (X4) partially does not have a significant influence on Capital Structure (Y). Meanwhile, simultaneously Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have a significant influence on the capital structure of PT. Aneka Gas Industry Tbk.

Chania Septiani Purba; Eny Purwaningsih

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

Sanusi Gazali Pane

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

The position of human capital in Islam has a special place and occupies the highest position among other creatures. Although working is not one of the five pillars of Islam, it is an obligation of all capable people and an expression of obedience to God. On the other hand, Allah SWT does not like weakness, even Rasulullah SAW poverty is close to kufr. Thus the role of science and knowledge is very important to improve the human degree from ignorance, backwardness, and poverty. Islam states that the development of knowledgeable human resources is a top priority. Through education, training, and employment opportunities, human capital becomes a valuable asset and a driving force for economic prosperity and independence. On the other hand, for people who are economically disadvantaged, Islam provides a solution in overcoming social inequality through zakat funds. This policy is not only able to alleviate poverty but even improve human dignity with the principles of brotherhood, empathy and social togetherness.

Maria Martina Mboko; Henrikus Herdi; Yoseph Darius Purnama Rangga

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

The purpose of this research is to identify and analyze the factors that affect the income of traders in Alok Maumere Market. The analytical method used in this study is an associative-specific method with a quantitative approach. The sample in this study were 84 respondents. The data used are primary data and secondary data. Retrieval of data using observation, interviews, and questionnaires. While the data analysis technique is a multiple linear regression analysis technique. The results of this study indicate that capital has no effect on the income of traders in the Alok Maumere Market. While working hours have a positive and significant effect on the income of traders at the Alok Maumere Market. So it can be concluded that both positive and significant business capital and working hours have an effect on the income of traders at the Alok Maumere Market.

Riski Wulandari; Hari Subiyantoro

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

. The purpose of this study was to determine partially the effect of working hours and length of business capital on business income and to determine simultaneously the effect of working hours and business length of business capital on business income. This study uses a quantitative approach, in that the data collected in research activities is presented in the form of numbers and the analysis uses statistics. The number of samples is 70 SMEs in the district of Ngunut. The results of this study indicate that: partially, there is a significant influence of business capital on MSME income in Ngunut District, with a t count = 5.539 > t table = 1.668 and sig = 0.000 <0.05. Partially, there is a significant effect work on MSME income in Ngunut District, with tcount = 2.876 > ttable = 1.668 and sig = 0.004 <0.05. Partially, there is a significant effect between the length of business on MSME income in Ngunut District, with a tcount = 3.514> t table value of 1.668 and sig = 0.001 <0.05. Simultaneously there is a significant effect between business capital, working hours and length of business on MSME income in Ngunut District, with a Fcount value greater than Ftable (29.493> 2.74) and a significance value less than 0.05 (0.000 <0.05).

I Made Wyasa Sedhanaputra

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

This study aims to analyze several factors that influence the work productivity of wood sculpture craftsmen in Mas and Peliatan Village, Ubud District, namely wages, work experience, and working capital, either simultaneously or partially. The data in this study all use primary data obtained by distributing questionnaires to the 77 respondents who were sampled. Determination of the sample is determined by accidental sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study show that the variables of wages, work experience, and working capital simultaneously have a significant effect on the income of the informal sector angkringan businesses in Denpasar City. Partially the variables of wages, work experience, and working capital have a positive and significant effect on the work productivity of wooden sculpture craftsmen in Mas Village and Peliatan Village, Ubud District.

Anggraeni, Dwi Puspita

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Housewife with daily activities, usually get difficulties in earning income due to constraints on working outside the home. Stock investment can be one of the solutions. One way to attain maximum profit in ARA stocks with minimal risk can be achieved through transactions in newly listed stocks (IPO) in the market. With accurate and comprehensive analysis, it can be determined whether the IPO prospectus has potential for ARA or ARB. IPO stock transactions also require relatively small capital as the prices offered in IPOs are still very affordable. Through this online training, housewife can engage in remote learning and practice their knowledge. Profit results from IPO stock sales have also been experienced by participants.

Vina Ramaadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Anditha Wanda Salsabila; Avriliani Dwi Septianay +1 more

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of the relationship or influence between returns on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio in an introductory financial management literature study. This study aims to analyze the factors that influence the disclosure of Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Samples were selected using purposive sampling method and samples that met the criteria. This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical t test. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variable have no effect on return on assets.

Dyras Suci Prisintya; A.A. Ketut Ayuningsasi

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

The aim of this research is to assess the impact of capital, working hours, business location, and technology on the income of traders in Pasar Sindu, Sanur Village. The research employed stratified random sampling, involving a sample of 142 traders. The data analysis technique used was multiple linear regression. The results of the data processing indicate that collectively, capital, working hours, business location, and technology have a significant influence on the income of traders in Pasar Sindu. Individually, the variables of capital, working hours, business location, and technology also have a positive and significant impact on the income of traders in Pasar Sindu, Sanur Village. This research contributes theoretically to the field of microeconomics, particularly in the theory of supply and the theory of production factors. Practically, the findings of this research have implications for traders to utilize capital, working hours, business location, and technology to enhance their income. Furthermore, the government can utilize the results of this research as a basis for formulating policies that support the increase in traders' income. The government can also provide socialization to traders regarding the latest technological developments that can assist them in their businesses.

Ni Made Gea Ayu Anjani; A.A Ketut Ayuningsasi

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

The number of business units and the number of MSME workers in the trade sector in Badung Regency during the 2019-2021 period has increased, but their contribution has fluctuated and tends to decrease. The decline in the contribution of MSMEs in the trade sector in Badung Regency indicates a decrease in the income of MSME entrepreneurs in the trade sector in Badung Regency. The purpose of this study was to determine the effect of capital, length of business, and working hours simultaneously and partially on the income of MSMEs in the trade sector in Badung Regency. The number of samples taken was 122 business units, using a simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of capital, length of business, and working hours simultaneously have a significant effect on the income of MSMEs in the trade sector in Badung Regency. The variables of capital, length of business, and working hours partially have a positive and significant effect on the income of MSMEs in the trade sector in Badung Regency. Theoretically the results of this study can support the Cobb-Douglas theory, and practically for entrepreneurs can be a source of information and considerations in maximizing their business income, and for other parties can be a source of reference in the future.

Rizki Ariq Athullah; Marcelia Susan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

Dita Yulia Anggraina Musdalifa; J. B. Amiranto

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

Industri sub sektor otomotif saat awal pandemi covid-19 pada tahun 2020 mengalami penurunan penjualan kurang lebih sebesar 50%. Namun, perlahan berhasil bangkit kembali. Berdasarkan data kinerja ekspor sepanjang Januari-November 2021 dari Gabungan Industri Kendaraan Bermotor Indonesia (Gaikindo). Hal ini terlihat pada penjualan mobil nasional yang mencapai 790.524 unit. Penelitian ini bertujuan untuk mengetahui pengaruh struktur finansial dan net working capital terhadap profitabilitas. Sampel dalam penelitian ini adalah 12 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan secara konsisten dari tahun 2019-2021. Metode pengambilan sampel menggunakan metode sampling jenuh. Sumber data penelitian ini merupakan data sekunder yang diperoleh dari laporan tahunan periode 2019-2021 di Bursa Efek Indonesia. Pengumpulan data yang di gunakan adalah teknik dokumentasi, data yang dikumpulkan dianalisis dengan rumus dari masing-masing rasio keuangan kemudian diolah dengan metode analisis uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukan bahwa : 1) struktur finansial tidak berpengaruh terhadap profitabilitas, 2) net working capital berpengaruh terhadap profitabilitas, 3) struktur finnasial dan net working capital secara simultan berpengaruh terhadap profitabilitas.

Nabilla Rahmadina Hariyanti; R. Teddy Prima Anggriawan; Aldira Mara Ditta Caesar Purwanto

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Business is a works that generates certain profits that are run with the capital used to make the business. In a business there are several important factors, one of which is the potential and business opportunities. In starting or running a business, it is not far from the thing called competition. What is meant by competition, in this topic is business competition, is the efforts of two parties/more companies, each of which is active in obtaining orders by offering the most favorable prices/conditions. One form of business competition is cartel practice. Based on the Law of the Republic of Indonesia Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition, it is stated that the Business Competition Supervisory Commission is a commission established to supervise business actors in carrying out their business activities so that they do not engage in monopolies and or unfair business competition. In this study, the authors analyze the workings and roles of the KPPU in dealing with cartel practices.

Hafids Ramadana, Dinda; Siska, Elmira; Indra, Natal

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effect of working capital turnover (WCT) and liquidity (CR) on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange in 2019 – 2022. Samples were taken using purposive sampling technique for 31 food and beverage companies. Data is processed using secondary data, then analyzed using descriptive statistics, classical assumption tests and hyphotesis test,  The results of the study partially show that working capital turnover (WCT) has a positive but not significant effect on profitability (ROA), while liquidity (CR) has a positive and significant effect on profitability (ROA). Simultaneously, both working capital turnover (WCT) and liquidity (CR) have a significant positive effect on profitability (ROA).

Andika Indra Falim; Muhammad Andika; Dwi Aditya Rizky Saputra; Agustine Dwianika

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Profitability measures how much a company's ability to generate profits. The size of the assets owned by the company in fulfilling obligations will affect the company's ability to earn profits. This study aims to determine the effect of working capital, fixed assets,  and liquidity on profitability partially with a quantitative approach. The data analysis method used is a multiple regression analysis method processed using the SPSS program. The data used is secondary data, namely the financial statements of manufacturing companies and components obtained by accessing the official website of the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples selected by the purposive sampling technique used in this study were 10 manufacturing companies in Indonesia. The results of this study indicate that simultaneously liquidity has a positive and significant effect on profitability, and working capital has an insignificant positive effect on profitability. This is important to consider by managers during profitability strategy implementation for manufactures company in Indonesia.

Rohmatul Hasanah; Achmad Maqsudi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to predict the financial difficulties of companies using the Altman Z-Score on companies in the automobile subindustry from 2019 to 2021. This research is qualitative research that uses descriptive methods. The data used in this study is secondary data, namely the financial statements of companies in the car subindustry from 2019 to 2021. The data analysis method used is the Altman Z-Score method by calculating five ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of Retained Earnings to Total Assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of Market Value of Equity to Book Value of Total Liabilities (X4), and the ratio of Sales to Total Assets (X5). Research findings show that during the 2019-2021 period, there are four companies that are in safe zone conditions, namely PT. Garuda Metalindo Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera, and PT. Congratulations. Two companies are in a gray zone condition, namely PT. Astra Internasional Tbk and PT. Astra Otoparts Tbk. Meanwhile, three companies are in crisis zone conditions, namely PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, and PT. Prima Alloy Steel Universal Tbk. PT. Indo Kordsa Tbk, in 2019 was in a safe zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition. PT. Goodyear Indonesia Tbk, in 2019 was in a gray zone condition, in 2020 it was in a crisis zone condition, and in 2021 it was in a gray zone condition. While PT. Multistrada Arah Sarana Tbk, in 2019 was in a crisis zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition.