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Analytics

Muhammad Bahar Saputra

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to determine the analysis of working capital ratios in the village unit cooperative bahar satria. The method used is a qualitative postpositivism approach. The object of this study is the ratio of working capital in the Bahar Satria village unit cooperative. Based on the results of the study, data was obtained that the working capital ratio at the Bahar Satria Village Unit Cooperative seen from 4 ratios is that the Current Ratio has fluctuated from 2018 – 2021. Then the Quick Ratio has fluctuated from 2018 – 2021. And the Cash Ratio has fluctuated from 2018 – 2021. Then the Inventory Ratio has fluctuated from 2018 – 2021. The standard ratio for the Working Capital Ratio in the Bahar Satria Village Unit Cooperative based on the Current Ratio can be said to be very good because it reaches 229.08%, then on the Quick Ratio it can be said to be good because it reaches 152 .99%, then the Cash Ratio can be said to be sufficient because it reaches 25.40%. And the ratio of Inventory to Net Working Capital can be said to be very good because it reaches 42.66%.

Susilowati, Anik

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

Tarigan, veranita Br; Hadiprajitno, Paulus Theodorus Basuki

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value

Risma Manullang; Safriadi Pohan; Rifka Hadia Lubis

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Working capital is all of the current assets that are used in the company's daily operations, such as advance purchases of raw materials, payment of wages/salaries for employees, laborers, and so on, where the funds that have been issued are returned to enter the company in a not too long period of time. a long time in through the company's sales results. This study aims to describe the working capital turnover of UD. Mak Delpi and to explain the profitability level of UD. Mom Delpi. The research method used is descriptive method with analysis of working capital turnover ratios (ratio of cash turnover, accounts receivable turnover, inventory turnover). The results of the analysis show that UD's working capital turnover. Mak Delpi Lubuk Tukko in 2019-2021 based on the cash turnover ratio and accounts receivable turnover ratio is considered good or effective, and based on the inventory turnover ratio it is so slow that it is considered ineffective.

Majid, Abdul; Kurniawan, Devi Dwi; Sigit, Kharisma Nawang

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

Research on the Effect of Presidential Aid BLT UMKM on Productivity of Micro, Small and Medium Enterprises in Batang Regency aims to find out how UMKM working capital assistance affects the productivity of UMKM actors and to find out how the influence of this UMKM working capital assistance program has an effect on increasing the economic growth of UMKM actors in the Regency. Trunk. The research method used is quantitative, where data is obtained by distributing questionnaires to recipients of the MSME working capital Banpres while for sampling using a random sampling technique where a sample of 233 Banpres MSME recipients is obtained. Data analysis uses a regression formula. The results showed that 1) MSME working capital assistance had an effect on the productivity of MSME actors, 2) MSME working capital assistance had an effect on increasing the economic growth of MSME actors in Batang Regency

Ulfa, Trias Umi; Widati, Listyorini Wahyu

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This  research  analyzes  the  effect  of   Working  Capital  Turnover,  Growth,  Size  and  Liquidity  on  Profitability  (Study  at  Manufacture  Companies  listed  on  the  Indonesia  Stock  Exchange  for  the  2016-2018  period).  There  are  population  of  143  Manufacture  Companies  listed  on  the   Indonesia  Stock  Exchange.  The  sample  selection  method  uses  purposive  sampling  which  is  based  on  predetermined  criteria,  then  obtained  total  sample  are  44  manufacture  companies  during  2016-2018  period. The  analytical  tool  use  is  multiple  linear  regression  .  The  results  this  research  show  that  working  capital  turnover  and  growth  have not  effect  on  profitability,  while  size  and  liquidity  have effect on profitability.  Keywords : Working  Capital  Turnover,  Growth,  Size,  Liquidity,  Profitability

Minar Savitri, Dhian Andanarini; Dianingsih, Harum Indinah

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry