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Grasiana Imu Setu; Andreas Rengga; Cicilia Ayu Wulandari Nuwa

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of Working Capital on Remaining Business Results . The data for this research is data in the form of financial reports from 2016 - 2021 obtained from the CU Bahtera Sejahtera Savings and Loans Cooperative. The research method used is a quantitative descriptive method. The data collection techniques used were interviews and documentation while the analysis used was the Normality Test, Simple Linear Regression analysis, Hypothesis Testing (t test) and analysis of the coefficient of determination. The tool used is SPSS V.20 For Windows. The statistical results of the t test show that the working capital variable has no effect on the remaining business results variable. Thus, the results of this research reject that Working Capital has an influence on the Remaining Business Results of the CU Bhatera Sejahtera Savings and Loans Cooperative. The working capital owned by the cooperative is quite large, but the amount of working capital is not necessarily able to increase the remaining business results. 1.2%. This shows that the remaining business results can be explained by working capital of 1.2%, while the remaining 98.8% is influenced by other factors not analyzed in this research.

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%.

Devin Irvandy; Fransina W. Ballo; Novi Theresia Kiak

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

Quick and Safe Credit (KCA) is one of the superior service product facilities of PT Pegadaian, which is a loan based on the pawn law with easy, safe, and fast service procedures. Quick and Safe Credit (KCA) is intended to help customers and communities with the problem of investment funds and funds for working capital.This study aims to analyze the factors that influence customer/community demand for PT Pegadaian’s Quick and Safe Credit (KCA) facility. This research is a quantitative descriptive study conducted at PT Pegadaian Oesapa Branch Kupang City. Data were collected using literature study methods, questionnaires, and observations. The results showed that the level of customer income, number of customer family dependents, and level of customer education had a significant effect on the demand for Quick and Safe Credit (KCA) at the Oesapa Branch Pegadaian office. This means that the higher the customer's income, the greater the number of dependents of the customer's family, and the higher the customer's education level, the greater the demand for Quick and Safe Credit (KCA).

Ahmed Kadem Abed AL Aboudy; Nadia Kazem Awad Hussein; Majid Fahem Jaafar

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

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.  

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.

Annisa Riyu Mezaluna; Edi Wibowo

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

The development of culinary MSMEs in Banjarsari District, Surakarta City has developed rapidly, but the increase in the number of culinary MSMEs in Banjarsari District, Surakarta City is not necessarily followed by an increase in the financial performance of these MSMEs  This study aims to find out and analyze the influence of financial literacy, financial technology, entrepreneurial orientation, and innovation towards the financial performance of culinary MSMEs in Banjarsari District, Surakarta City. Data collection in this study uses a questionnaire distributed to respondents. The sample in this study amounted to 95 culinary MSMEs in Banjarsari District, Surakarta City with the type of sampling, namely purposive sampling with the consideration that the MSMEs have been running for at least 2 (two) years. The analysis methods used in this study are descriptive analysis, multiple linear regression analysis, t-test, F test (model accuracy test), and determination coefficient test (R2).  The results showed that the determination coefficient (adjusted R Square) is 0.548. Means This means that the amount of contribution of the influence of the independent variable X1 (financial literacy), X2 (financial technology), X3 (entrepreneurial orientation) and X4 (product innovation) towards Y (performance finance) by 54.8%. The rest (100% - 54.8%) = 45.2% is influenced by other variables outside the model such as the work environment, company size, market competitiveness, operational costs, working capital, etc.

Indri Syahfitri; Iwan Erar Joesoef; Muthia Sakti

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research analyzes the impact of Indonesian Supreme Court Decision No. 141/Pdt.Sus- PKPU/2020 on the execution of personal guarantees (borgtocht) in bankruptcy proceedings. This decision is significant as it has the potential to alter the practice of borgtocht execution and affect legal certainty for both creditors and debtors. The research employs a normative method with a statutory approach and case studies. Legal sources include legislation, legal literature, and relevant court decisions. The findings indicate that the Supreme Court decision provides clarity regarding the position of borgtocht in bankruptcy, yet also raises some legal uncertainties. This research offers recommendations for legal improvements regarding borgtocht execution to ensure legal certainty and fairness for all parties involved..    

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%.

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.    

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.  

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%.

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.  

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.

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.