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Analytics

Zabadi, Fairus; Yuwana, Wahyu

Jurnal Teknik Sipil 2024 Faculty Of Engineering University 17 August 1945 Semarang

The working capital of construction work contractors is very influential in expediting the implementation of construction work and being able to meet work time scheduling targets. To gain profits, contractors must be able to manage existing resources. This research aims to determine working capital needs, profits and effectiveness. This type of research uses descriptive qualitative. Research data sources were obtained from secondary data and primary data. Data collection was obtained from library observations, interviews, observations and document studies. The data analysis used is based on the MC (Montly Certificate), Termin (Termyn Payment) and Final (Turnkey Payment) payment systems with several policy options, namely Source of contractor capital, Down payment, and Bank loan. The results of the analysis obtained are, Working capital requirements based on MC with Contractor Capital Resources IDR 3,000,000,000 and profit IDR 2,245,689,086, Down Payment IDR 2,963,637,000 and profit IDR 2,245,689,086, Bank Loan IDR 5,400,000,000 and profit IDR 2,072,889,086. Working capital requirements based on Terms with Contractor Capital Source IDR 3,000,000,000 and profit IDR 2,245,689,086, Down Payment IDR 2,963,637,000 and profit IDR 2,245,689,086, Bank Loan IDR 2,800,000,000 and profit IDR 2,156,089,086 .  Working capital requirements based on End with Contractor Capital Source IDR 3,000,000,000 + Loan IDR 3,600,000,000 and profit IDR 2,130,489,086, Bank Loan IDR 6,550,000,000 and profit IDR 2,036,089,086.  The highest percentage of capital effectiveness and profits is the Termin payment system with the bank loan option, 77%.

Desi Pitriwan; Yenny Ertika; Mutiara Shifa

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

This research aims to determine the effect of working capitaI financing on creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency. Working capitaI financing is financing to meet increasing production needs both quantitativeIy and quaIitativeIy, and for trade purposes or increasing the utiIity of an item. Of course, higher operating income is expected by every customer who seeks to encourage business deveIopment. This research concerns working capitaI financing to creditor income using probabiIity sampIing techniques; simpIe random sampIing, where the researcher provides an equaI opportunity for each member of the popuIation to be seIected as a random sampIe without paying attention to the strata in the popuIation itseIf, so the sampIe in this study was 60 peopIe from a totaI of 150 customers. The method used in this research is the simpIe Iinear regression method. Based on the research resuIts obtained that the vaIue of tcount > ttabIe (5.035 > 1.672) and the significance vaIue is smaIIer than the significance IeveI (α) of 0.05 (0.000 < 0.05), then the hypothesis states that there is a significant positive infIuence on the capitaI financing variabIe work on creditors' business income at Bank Syariah Indonesia KCP Kuta Tuha, BIang Pidie District, Southwest Aceh Regency. This shows that working capitaI financing is reIated to creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency.

Nurul Auliya; Pra Gemini; Abdullah Abdullah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

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.    

Debora Citra Kaloka; Edi Wibowo

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

The study aims to determine how much (1) the effect of perceived ease of use on perceived usefulness in P2P Lending for culinary MSMEs in Karanganyar town square, (2) the effect of perceived ease of use on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (3) the effect of perceived usefulness on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (4) the effect of trust on attitude toward using in P2P Lending for culinary MSMEs in Karanganyar town square, and (5) the effect of attitude toward using on behavioral intention to use P2P Lending for culinary MSMEs in Karanganyar town square. This research uses Technology Acceptance Model (TAM) research methods with a sample of 75 respondents. Data analysis techniques using PLS SEM which consist of outer model and inner model. The outer model consists of convergent validity test, discriminat validity test, undimensionalitas test, and reliability test. The inner model uses R- square, Q square, path coefficient, Goodness of Fit, and descriptive analysis. The result showed that (1) perceived ease of use has a significant effect on perceived usefulness in P2P Lending for culinary MSMEs in Karanganyar town square, (2) perceived ease of use has a significant effect on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (3) perceived usefulness has a significant effect on trust in P2P Lending for culinary MSMEs in Karanganyar town square, (4) trust has a significant effect attitude toward using in P2P Lending for culinary MSMEs in Karanganyar town square, (5) attitude toward using has a significant effect on behavioral intention to use P2P Lending for culinary MSMEs in Karanganyar town square.    

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.  

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.

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.

Kaula Desma Sari; Ahmad Idris; Taufik Akbar

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

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

Kharis Triyogi; Ira Setiawati; Ika Indriasari

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.