scholarly journals ANALYSIS OF WORKING CAPITAL TURNOVER IMPACT TOWARD PROFITABILITY AND ACCOUNTING IMPLICATION AT PT. MULTI STRADA ARAH SARANA Tbk.

2019 ◽  
Vol 2 (02) ◽  
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Cash Flow ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
T Test ◽  
The Other ◽  
Working Capital ◽  
Independent Variables ◽  
Other Hand ◽  
Inventory Turnover ◽  
The Impact

Abstract. This research is meant to examine the working capital cash flow which are consist of three sub variables: cash flow (X1), receivable turnover (X2), and inventory turnover (X3) as the independent variables to profitability as (Y) variable. The data is taken from financial statements in form of balance sheet and income statements that have been audited at one of the national tires company, PT. Multi Strada Arah Sarana. Tbk in the past 7 years for 2010-2016 periods. Multiple linear regressions, coefficient determination, coefficient correlation and T-test are used to analyze the impact of working capital turnover, receivable turnover, and inventory turnover toward profitability in the company. In the other hand, descriptive analysis is used to analyze the accounting implication. The result of this research shows that there is 38.6%, a small impact between cash flow, account receivable turnover and inventory turnover on the coefficient determination test, but the others are 61,4%. The T-test shows that cash flow, account receivable turnover and inventory turnover has no significant impact toward ROI. This result is strengthen by F-test (Anova) which says that there is no impact between the independent variables (cash flow, receivable turnover, and inventory turnover) at the same time toward profitability (ROI). Accounting implication meant in this study is the basic impact from account receivable and inventory as current assets that shows the company sells more on credit sales. In the other hand, the inventory turnover shows that the sales really often happen. In this case, the company should pay attention to the cash flow because it will give some information about the use and the function of net cash.

scholarly journals ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA GO PUBLIC PADA BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2011 - 2014

2016 ◽  
Vol 13 (2) ◽  
pp. 121
Author(s):  
Citra Indradewi ◽  
Endang Tri Widyarti
Keyword(s):  
Hypothesis Test ◽  
Sampling Technique ◽  
The Other ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Significance Level ◽  
Independent Variables ◽  
Other Hand ◽  
Conversion Period

This research aims to analyze the effect of working capital management on profitability ofbasic industry and chemicals that listed in Indonesia Stock Exchange (IDX) within 2011-2014. Indicator of working capital management used in this research are cash conversioncycle (CCC), receivable conversion period (RCP), inventory conversion period (ICP),payable deferral period (PDP), and current ratio (CR). On the other hand, indicator ofprofitability used in this research is net profit margin (NPM).The sample data used in this research took from financial statement that have beenaudited and published in IDX. According to sampling technique used in this research,which is purposive sampling, there’re 25 companies that fit to certain criteria. Method ofdata analysis used in this research is Multiple Regression Analysis, which previouslyperformed classical assumption test. Hypothesis test is using F-statistic test, t-statistictest, and determination of coefficients with significance level of 5%.The result of this research indicates independent variables simultaneously (F-statistictest) effect on profitability (NPM) with significance level 0,000. On the other hand,partially (t-statistic test) indicates CCC has negative and significant effect onprofitability, PDP and CR have positive and significant effect on profitability.Meanwhile, RCP and ICP has positive and not significant effect on profitability. Adjusted’s score is 0,454 which means that the ability of independent variables can explainprofitability with 45,4%, while the rest is explain by other factors.

scholarly journals Implementation of GCG (Good Corporate Governance) on the Prevention of Fraud Financing in Islamic Banks

2021 ◽  
Vol 1 (2) ◽  
pp. 98-108
Author(s):  
Lies Cholisoh ◽  
M. Fuad Hadziq
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Quantitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
T Test ◽  
Islamic Banking ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
The Impact

Although Islamic Banking operates with Islamic principles, there are still many frauds that are committed deliberately for particular cases. This study aims to determine the extent of the influence of Good Corporate Governance in Islamic banking on indications of fraud, especially at Bank BNI Syariah. This research is quantitative research with primary and secondary data, namely using a sample questionnaire and interviews. While the data analysis is using multiple regression with descriptive analysis. The results of the study concluded that the resulting regression had a very small R square at 34.7%. Finding. The results of the t-test show that partially the independent variables in GCG, namely information disclosure, accountability, responsibility, independence, fairness, are stated to not affect the financing of fraud. This is because the number of R squares has a small effect. After all, it is below 50% so that the impact on the insignificance of the variables in GCG on fraud financing. Therefore, it results from the t-test in which none of the X variables affect variable Y. From the information above, it can be concluded that the GCG variable simultaneously has a significant effect on financing fraud, but if tested partially, the GCG variable has no effect on financing fraud.

scholarly journals MINIMARKETS EXISTENCE ON SALES TURNOVER OF THE TRADITIONAL SHOPS

TRIKONOMIKA ◽  
2020 ◽  
Keyword(s):  
Regression Model ◽  
Statistical Method ◽  
Working Hours ◽  
The Other ◽  
West Java ◽  
Independent Variables ◽  
Other Hand ◽  
The Difference ◽  
The Impact ◽  
Difference Test

This paper summarizes the results of a study that explains the impact of minimarkets existence on the sales turnover of traditional shops in Ciledug Subdistrict, Cirebon Regency in 2017, West Java, Indonesia. Through a statistical method - called the difference test - the existence of minimarkets in Ciledug Subdistrict has significantly reduced the sales turnover and reduced the number of buyers of the traditional shops, on the other hand the number of working hours of traditional shops has increased. This study also uses the regression model to explain the effect of the number of buyers, traditional shops’ working hours, and the distance between traditional shops to the nearest minimarkets on the sales turnover of traditional shops. This study shows that all independent variables simultaneously significant affected on the sales turnover of traditional shops. Partially, the number of buyers and the distances between traditional shops to the nearest minimarkets significantly influence the sales turnover of traditional shops, but the working hours of the traditional shops does not has a significant effect.

The Impact of Free Cash Flow and Capital Structure on the Performance of the Company

2014 ◽  
Vol 623 ◽  
pp. 305-309 ◽  
Author(s):  
Guo Zhen Wang ◽  
Zi Yue Wang ◽  
Yuan Jie Li
Keyword(s):  
Empirical Study ◽  
Capital Structure ◽  
Cash Flow ◽  
Free Cash Flow ◽  
The Other ◽  
Actual Situation ◽  
Negative Effects ◽  
Other Hand ◽  
The One ◽  
The Impact

This paper studied the impact of free cash flow and capital structure on the performance of the company. It is based on the theories of the free cash flow and the capital structure, combined with the actual situation of China, using different property listed corporations’ sample, makes an empirical study on the impact of free cash flow and capital structure on the performance of the company. The result shows that on the one hand, having more free cash flow will cause negative effects on the performance of corporation, on the other hand, with the increase in liabilities financing, the listed corporation's performance fall.

scholarly journals PERMINTAAN DAN PENDAPATAN PEDAGANG BUAH JPERMINTAAN DAN PENDAPATAN PEDAGANG BUAH JERUK BRASTAGI DI TINGKAT PENGECER DI KOTA BENGKULUERUK BRASTAGI DI TINGKAT PENGECER DI KOTA BENGKULU

2005 ◽  
Vol 4 (1) ◽  
pp. 177-196
Author(s):  
Satria Putra Utama ◽  
Sri Sugiarti ◽  
Bosko Purba
Keyword(s):  
Data Analysis ◽  
Key Words ◽  
Hypothesis Test ◽  
Descriptive Analysis ◽  
T Test ◽  
The Other ◽  
Other Hand ◽  
Orange Order

Retailer demand on Brastagi orange is derivate from consumers demand or people in Bengkulu city. On the other hand, there were some factors that influenced demand of Brastagi orange on retailers themselves beside influencing by factor from consumer, like: the number of Brastagi orange that ordered or bought by retailer in the last month, the price of Brastagi orange  bought in this month, the price of Brastagi orange in the retailer in this month, the price of Brastagi orange on the retailer in the last month, the price of Bengkulu (local) orange  in the retailer, the number of Brastagi orange that ordered or bought by consumers in the last month, capital and dummy of place for retailers.  Descriptive analysis was shows that the biggest number of  month ordered  of  Brastagi orange is the demand of Brastagi Orange on  AB type in awning retailer, on the other side the biggest demand  for  Brastagi orange from the retailer without awning  is on super type with  the source of  the whole buying from the agent in Bengkulu City. The system of payment from the agent is pay after  sale. The result of data analysis and hypothesis test (t test) shows that the price of retailer Brastagi Orange order  in this month (X1), capital (X3), the number of Brastagi orange  that bought in the last month (x4t-1), and dummy of trade location (D) were influenced  or significant as partial on Brastagi  orange retailer demand . On the other side, the price of Bengkulu Local orange (X2) was not influence on retailer demand on retailer Brastagi orange. The result of the income analysis were shows that the amount of income from Brastagi orange retailer with awning per month and the income of the Brastagi orange retailer without awning month. However, the  result of analysis from statistic test shows that different of income retailer with awning  compare to retailer without awning was not significant.                     Key words : demand, income, brastagi orange

scholarly journals THE EFFECT OF CUSTOMERS’ INCOME, BUSINESS CAPITAL, MARGIN AND COLLATERAL VALUE ON MURABAHAH FINANCING DEMAND AT BANK BNI SYARIAH MIKRO KANTOR CABANG PEMBANTU PRAYA.

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
MUHAMMAD ZIA ANGGI SUKMANA
Keyword(s):  
Hypothesis Testing ◽  
Multiple Regression ◽  
Sampling Method ◽  
T Test ◽  
Quantitative Approach ◽  
The Other ◽  
F Test ◽  
Probability Sampling ◽  
Independent Variables ◽  
Other Hand

Abstract. The Effect of Customers’ Income, Business Capital, Margin and Collateral Value on Murabahah Financing Demand at Bank BNI Syariah Mikro Kantor Cabang Pembantu Praya. The study was objective to analyzed effect of customers’ income, business capital, margin and collateral value on murabaha financing demand at Bank BNI Syariah Mikro Kantor Cabang Pembantu Praya. Type of research was explanation study with quantitative approach. Population of the study is customers’ entire murabaha product. Sampling method applied non probability sampling. Data was collected by means of observation, interview, and questionnaire sheets. Data was analyzed via OLS multiple regression. Hypothesis testing are held two methods namely partial test (t-test) to examine effect of each independents variables individually and overall test (F-test) to examine effect of all independent variables simultaneously. Result of the study indicated that income and margin has significant effect on murabaha demand with t-stat is larger than tα, respectively. In the other hand, both business capital and collateral value has no significant effect on its demand, these variable indicated t-stat less than tα. Simultaneously these independent variables on murabaha demand have significant effect. Abstrak. Pengaruh Pendapatan Pelanggan, Modal Bisnis, Margin, Dan Nilai Collateral Terhadap Pembiayaan Murabahah Pada Bank Bni Syariah Mikro Kantor Cabang Pembantu Praya. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan nasabah, modal, margin pembiayaan serta nilai jaminan terhadap permintaan pembiayaan murabahah pada Bank BNI Syariah Mikro Kantor Cabang Pembantu Praya. Jenis penelitian adalah penelitian eksplanasi dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian adalah semua nasabah pembiayaan produk murabahah di Bank BNI Syariah KCP Praya. Sampel penelitian menggunakan non probability. Pengumpulan data menggunakan teknik observasi dan wawancara. Pengumpulan data dengan menggunakan kuisioner (angket). Analisis data menggunakan teknik analisis regresi linear berganda. Secara parsial pendapatan nasabah dan margin pembiayaan berpengaruh signifikan terhadap permintaan pembiayaan murabahah pada Bank BNI Syariah Mikro Cabang Pembantu Praya. Sedangkan modal dan nilai jaminan tidak berpengaruh signifikan terhadap permintaan pembiayaan murabahah pada Bank BNI Syariah Mikro Cabang Pembantu Praya. Secara simultan pendapatan nasabah, margin pembiayaan, modal, dan nilai jaminan tidak berpengaruh signifikan terhadap permintaan pembiayaan murabahah pada Bank BNI Syariah Mikro Cabang Pembantu Praya.

scholarly journals Legalisasi Lotto di Makassar, 1967-1969

2019 ◽  
Vol 6 (2) ◽  
pp. 35
Author(s):  
Fitri Handayani ◽  
Mustari Bosra
Keyword(s):  
Regional Development ◽  
Research Methods ◽  
Descriptive Analysis ◽  
Historical Research ◽  
The Other ◽  
Basic Pattern ◽  
Analysis Study ◽  
Other Hand ◽  
The One ◽  
The Impact

Penelitian ini bertujuan untuk mengetahui latar belakang legalisasi Lotto di Makassar, dinamika penyelenggaraan Lotto di Makassar, serta dampak legalisasi Lotto dalam kehidupan masyarakat Makassar. Penelitian ini merupakan penelitian deskriptif-analisis dengan menggunakan metode penelitian sejarah melalui tahap heurisik, kritik, interpretasi dan historiografi. Hasil penelitian yang disajikan dalam tulisan ini menunjukkan bahwa Pola dasar pembangunan daerah Kotamadya Makassar yang berisikan pemberantasan kemiskinan, kebodohan dan kemelaratan (3K) sesuai dengan PELITA terhambat karena kurangnya dana. Walikota Kotamadya Makassar pada saat itu, H.M. Dg. Patompo mencari jalan keluar dengan mengumpulkan dana pembangunan inkonvensional berupa pajak perjudian dengan memilih Lotere Totalisator (Lotto) yang saat itu marak diselenggarakan di Kota lain. Dari hasil penelitian ini dapat disimpulkan bahwa penyelenggaraan Lotto di Makassar pada satu sisi mampu membantu menambah pendapatan asli daerah, namun pada sisi lain Lotto ini juga menjadi virus yang membuat pemikiran spekulatif berkembang dikalangan masyarakat yaitu dengan mendapatkan untung dari hasil Lotto tanpa harus bekerja keras dan juga menghilangkan budaya siri’ yang dianut oleh masyarakat Bugis Makassar.Kata Kunci: Lotto, Makassar, dan PajakThis study aims to determine the background of Lotto legalization in Makassar, the dynamics of the implementation of Lotto in Makassar, and the impact of Lotto legalization on the lives of Makassar people. This research is a descriptive-analysis study using historical research methods through the heurisic, criticism, interpretation and historiography stages. The results of the study presented in this paper show that the basic pattern of regional development in the Municipality of Makassar which contains poverty, ignorance and poverty (3K) in accordance with PELITA is hampered due to lack of funds. The Mayor of Makassar Municipality at the time, H.M. Dg. Patompo sought a way out by collecting unconventional development funds in the form of a gambling tax by selecting Lottery Totalisator (Lotto), which at that time was rife in other cities. From the results of this study it can be concluded that the implementation of Lotto in Makassar on the one hand is able to help increase local original income, but on the other hand this Lotto is also a virus that makes speculative thinking develop among the community by getting profits from Lotto results without having to work hard and also eliminating siri’ culture adhered to by the Bugis Makassar community.Keywords: Lotto, Makassar and Tax 

scholarly journals Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa

2021 ◽  
Vol 4 (2) ◽  
pp. 133
Author(s):  
Nur Lazimatul Hilma S ◽  
Parmin Ishak
Keyword(s):  
Multiple Regression ◽  
Research Methods ◽  
Descriptive Analysis ◽  
The Other ◽  
Independent Variables ◽  
Other Hand ◽  
Village Government ◽  
The Village

This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of the  village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
SUSENO - SUSENO
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
T Test ◽  
The Other ◽  
Financial Leverage ◽  
F Test ◽  
Research Results ◽  
Independent Variables ◽  
Influential Variable

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIAOleh : Suseno STIE SATRIA Purwokerto ABSTRACT The aims of the research are (1) to analyze influence of age, scale, financial leverage, and profitability to performance of firms at The Indonesian Stock Exchange. (2) to determine the most influential variable on the performance of the firms. Hypotheses proposed in this research were: (1) Age, Scales, Financial Leverage, Profitability influences the performance of firms, (2) Age influences the performance of firms, (3) Scales influences the performance of firms, (4) Financial Leverage influences the performance of firms, (5) Profitability influences the performance of firms. Instrument of analysis employed in the research was multiple linear regression with t test and F test.The results of analyses of t test showed that profitability did not influence the performance of the firms. It was indicated by the value of computed t which was smaller than the value of t table. Meanwhile, the t test of age, scale and financial leverage indicated that the value of computed t > t table. It means that these variables (scale and financial leverage) influenced the performance of the firms. The F test showed that the independent variables of age, scale, financial leverage and profitability as a whole significantly influenced the performance of the firms. It was indicated by the calculated F > the value of F table, the value the age computed t which was smaller than the value of -t table..Based on the research results that age and profitability do not influence the performance of the firms, it is suggested that investors should not pay any attention to those variables. On the other hand, they should pay attention to the variables of scale and financial leverage. It is recommended that for further research should include longer periode of the sample.

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.

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