scholarly journals Analysis of Cash and Inventory Turnover in Improving Profitability

2021 ◽  
Vol 2 (2) ◽  
Keyword(s):  
Inventory Turnover

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2008 ◽  
Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
T Test ◽  
Working Capital ◽  
F Test ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

scholarly journals Deteksi Analisis Efisiensi Modal Kerja Dengan Pendekatan Teori Sinyal

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Stefan Joy Karewur
Keyword(s):  
Working Capital ◽  
Current Ratio ◽  
Inventory Turnover

Penelitian ini bertujuan untuk menganalisis efektif penggunaan modal kerja dan efisiensi perusahaan. Penulis menggunakan metode deskriptif verifikatif dengan penelitian kuantitatif. Tujuan dari penelitian deskriptif ini adalah untuk membantu deskripsi, gambaran secara sistematis, faktual dan akurat mengenai fakta-fakta, sifat-sifat serta hubungan antar fenomena yang diselidiki kemudian di analisis untuk diambil kesimpulannya dan menguji kebenaran teori yang ada tetapi bukan untuk menciptakan teori baru. Hasil penelitian ini yaitu Rasio likuiditas yang dimiliki PT.Sritex Tbk. yang meliputi current ratio dan quick ratio dari tahun ke tahunmengalami kenaikan, Rasio aktivitas yaitu working capital turnover, receivable turnover dan inventory turnover dari tahun ke tahun mengalami peningkatan.

scholarly journals A Changed Taxonomy Of Retail Financial Ratios

2017 ◽  
Vol 33 (6) ◽  
pp. 1069-1080
Author(s):  
Thomas L. Zeller ◽  
John Kostolansky ◽  
Michail Bozoudis
Keyword(s):  
Cash Flow ◽  
Financial Reporting ◽  
Financial Ratios ◽  
Retail Sector ◽  
Business Practices ◽  
Return On Equity ◽  
Financial Reporting Standards ◽  
Five Factors ◽  
Inventory Turnover ◽  
Return On Sales

Thirty-five years ago researchers established a taxonomy of retail financial ratios. During the intervening period, extensive changes in retailing practices have been accompanied by equally extensive changes in financial reporting, marketing and management methods. Financial reporting standards have adapted to reflect these new domestic and international business practices, while technological innovation has produced continually evolving hardware and software advancements. This study investigates the extent to which the taxonomy of retail financial ratios has changed and, if justified, will establish a revised taxonomy. It extends prior work in two ways. First, it utilizes advanced statistical methodologies and computing technologies to provide a more discriminating investigation than previous researchers were capable of conducting. Second, this study investigates the current taxonomy of retail industry financial ratios as well as its stability over a ten-year period. Our findings identify a shift in the retail sector taxonomy of financial ratios. Empirical analysis points to a taxonomy consisting of five factors: capital intensiveness, cash position, inventory turnover, return on assets-return on sales, and return on equity-leverage. Contrary to expectations, a separate operating cash flow factor was not identified, despite the emergence of a mandatory cash flow statement during the intervening period. These findings provide an empirical basis to formulate testable hypotheses regarding the predictive and descriptive utility of retail financial ratios.

scholarly journals Analisis Penyimpanan dan Pengeluaran Bahan Curah PT. Semen Padang

2011 ◽  
Vol 10 (1) ◽  
pp. 127
Author(s):  
Suchi Rahmawati
Keyword(s):  
Performance Management ◽  
Inventory Control ◽  
Linear Quadratic ◽  
Optimum Amount ◽  
Economic Production Quantity ◽  
Current State ◽  
Economic Production ◽  
Inventory Turnover ◽  
Production Quantity ◽  
A Company

AbstractInventory are assets of a company. If the inventory control of a company is not good then the company will incur a loss, if a company's inventory control both the Performance Management will benefit. Inventory control is one of them can be done by looking at inventory turnover (ITO). Since inventory is a very important thing to do design a model that can be used as an alternative to using the approach Economic Production Quantity (EPQ). Inventory control can be done in a way determine the number of requests a year to do the calculations for the current conditions in the ITO. then performed 12 period ahead forecasting using linear, quadratic, exponential, cyclical, and cyclical trends, the Standard Error of Estimate (SEE) the smallest of each method obtained the number of requests made after that period 12 calculations Economic Production Quantity (EPQ ) to get the optimum amount of inventory as well as ITO calculations performed for the optimum amount of inventory.Based on calculations obtained ITO current state of the low of 0.010, while the ITO using EPQ is 0.230. Concluded that the inventory control for coal by using the method of generating EPQ inventory turnover is better than the methods currently used by the company.Keywords: Inventory, EPQ,ITO

scholarly journals ANALISIS INVENTORY TURN OVER DALAM MENINGKATKAN PROFITABILITAS PADA MATAHARI DEPARTMENT STORE TBK

2019 ◽  
Vol 20 (2) ◽  
pp. 62
Author(s):  
Refi Sandria Oktapiadi ◽  
Kokom Komariah ◽  
Dicky Jhoansyah
Keyword(s):  
Stock Exchange ◽  
Department Store ◽  
Important Thing ◽  
Inventory Turnover ◽  
Turn Over

Inventory turnover is an important thing that must be considered for each company, how muchinventory is rotating in one period. Because the more frequent inventory turnover, the moreprofit will be generated. The purpose of this study is to find out the Inventory Turn over analysisin increasing profitability at Matahari Department Store Tbk (LPPF) which is listed on theIndonesia Stock Exchange (IDX) for the period 2013 to 2017. This data uses secondary dataobtained from www.idx.co .id. The results of this study have fluctuations in sales from 2013 to2017. Which shows that inventory turnover at Matahari Department Store Tbk (LPPF) is lessoptimal and unstable so that it influences the ability of profits generated by the company.Keywords: Inventory Turn Over, Profitability

scholarly journals Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 381-390
Author(s):  
Annisa Nauli Sinaga ◽  
Citra William ◽  
Tiffanny Meiluartha ◽  
Alviana Celia Jansen
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Ratio Scale ◽  
Current Ratio ◽  
Investment Companies ◽  
Inventory Turnover ◽  
The Impact ◽  
Research Type

The development of companies nowadays have been growing rapidly and causing intense competition in the market.  Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size  towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method.  The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression.  The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability

scholarly journals WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 42-49
Author(s):  
Ajeng Eka Pratama ◽  
Muhaimin Dimyati ◽  
Yanna Eka Pratiwi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Statements ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Cost Ratio ◽  
Company Performance ◽  
Operational Cost ◽  
Working Capital ◽  
Inventory Turnover

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

scholarly journals Pengaruh Rasio Aktivitas Terhadap Profitabilitas (pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2018)

2019 ◽  
Vol 3 (1) ◽  
pp. 50
Author(s):  
Dirvi Surya Abbas ◽  
Januar Eky Pambudy
Keyword(s):  
Total Asset ◽  
Working Capital ◽  
Purposive Sampling ◽  
Asset Turnover ◽  
Inventory Turnover

Penelitian ini bertujuan untuk mengetahui pengaruh dari beberapa faktor yang mempengaruhi Profitabilitas yang berada diperusahaan berdasarkan laporan keuangan. Penelitian ini merupakan penelitian yang bersifat kausal atau penelitian yang menyatakan satu variabel mempengaruhi variabel yang lain. Variabel yang mempengaruhi disebut variabel independen yang dalam penelitian ini yaitu Turnover Receivable, Turnover Inventory, Turnover Working Capital, Turnover Total Asset, Profitabilitas. Variabel yang terpengaruh disebut variabel dependen dan dalam penelitian ini yaitu Profitabilitas. Metode dalam pengambilan sampel menggunakan purposive sampling dan menggunakan regresi data panel sebagai alat uji penelitian. Sampel yang digunakanya itu perusahaan Pertambangan yang terdaftar di BEI. Hasil dari seleksi data dengan menggunakan metode purposive sampling menyatakan bahwa sampel yang digunakan dalam penelitian ini sebanyak 7 perusahaan dan dikarenakan menggunakan rentang waktu penelitian 9 tahun maka jumlah sampel yang ada 62 sampel. Hasil penelitian ini menunjukkan bahwa Receivable Turnover, Inventory Turnover, Working Capital Turnover tidak berpengaruh terhadap Profitabilitas, lalu Total Asset Turnover berpengaruh Positif dan signifikan terhadap Profitabilitas

scholarly journals Pengaruh CR, NPM, DAR, dan ITO terhadap Return Saham pada Perusahaan Barang Konsumsi yang Terdaftar di BEI

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 450
Author(s):  
Karla Karla ◽  
Roisantri Marpaung ◽  
Ona Lastri Saragih ◽  
Novaria Br Tobing ◽  
Yois Nelsari Malau
Keyword(s):  
Hypothesis Testing ◽  
Stock Returns ◽  
Stock Return ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Sampling Techniques ◽  
Current Ratio ◽  
Independent Variables ◽  
Net Profit ◽  
Inventory Turnover

The purpose of the researchers conducted research to examine how the influence between the current ratio, net profit margin, debt to asset ratio and inventory turnover on stock returns. The population of 50 companies and 92 samples multiplied by four years, using documentation data and purposive sampling techniques with the results of the 2015-2018 IDX financial statements. Hypothesis testing of data is tested using classical assumptions. The coefficient of determination is obtained Adjusted R2 0.081, where the variation of stock return variables described by CR, NPM, DAR, and ITO is 8.1% and other independent variables are 91.9%. The results of the study said that partially CR, DAR, and ITO had no effect but NPM had an effect on stock returns. CR, NPM, DAR, and ITO as a whole have no effect on stock returns.

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